Q. Write short note on Stock Verification?

It is desirable that there should be a frequent reconciliation of the balances as shown in the numerical ledgers kept by the subordinates with the actual quantities hand. The Executive engineer should there fore arrange that approximately one sixth of the stock under each subordinate is verified by actual count each month so that the whole district or divisional stock is verified at least once every six months. The verification is in addition to the stock verification made by Accounts stock verifiers. All discrepancies should be enquired into. discrepancies if small i.e. not amounting in value to more than Rs 100 may after the executive Engineer has satisfied him self by investigation that no irregularity has occurred be adjusted to final heads under his orders. If the amount involved exceeds this amount the matter should be reported to the higher authorities for orders.