Stores 

Tools and plant

The tools and plant of a division are of two kinds:

(a) General or ordinary tools and plant, i​.e., those required for the general use of the
division ( debited to minor head “​Tools and Plant​” under “2059-Public Works”)

(b) Special Machinery and Equipment​ i.e., those required not for general purposes
but for a specific work (debited to work concerned)

Form 13​: Tools & Plant Received Sheet

Form 14​: Tools & Plant Indent

Form 15​: ​Tool & Plant Ledger​- account of the receipts,issues and balances of tools &
plant in​ sub-division

It is kept in 3 parts ---

Part I​ - For articles in hand

Part II​ - For articles temporarily lent or sent out

Part III ​- For shortage awaiting adjustment

● When tools and plant are lent to local bodies, contractors or others, the hire and
other charges should be​ determined by local rules​ and recovered regularly.

● The whole cost of carriage of all Government tents belonging to Executive and
Revenue Officers should be debited to “Machinery and Equipment”. If they are
used wholly or partly for private purposes, recoveries will be made in accordance
with rules framed by the Administrative Ministry/Administrator concerned
 ● If the amount is not recovered within the month in which the articles are sold, it
should be charged to “Miscellaneous P.W. Advances”

Road Metal

For maintenance - debited to sub-head “​Maintenance and Repairs​” under

“3054-Roads & Bridges”

For construction - debited to concerned estimate in “5054-Roads & Bridges”

Form 16, “Statement of Receipts, Issues and Balances of Road Metal” -

● Quantity account maintained in the Sub-division

● Copies on loose sheets are submitted monthly to the Divisional Office within a
fortnight of the submission of the monthly accounts
● Receipt, disposal and balance of road metal of each kind is shown as ​Km by Km
● Road Metal found surplus should be brought in the quantity account at once
● In case of Road Metal found deficient,a red ink remarks is recorded at once and
quantity is removed after recovery of value or receipt of sanction to write-off

Form 17​ ”​Rate-book or Schedule of Rates​” - shows the lowest rate at which metal
can be supplied to the road-side throughout the division ( kept in the ​division​)

Charges for Quarries

When land is acquired for extracting road metal primarily intended for:-

(i) the maintenance of an existing road

(ii) the construction of a new road or the raising in class of an existing road
(a) ​When the charges do not exceed Rs.1000

● For maintaining - debit “Maintenance and repairs”

● For constructing - debit “Construction”

(b) ​When the charges exceed Rs.1000

● For maintaining - debit sub-head “Land,Kilns” of the stock A/c and it is gradually
relieved by debit to the collection estimates of each year
● For constructing - debit concerned work