GOVERNMENT OF
AL PUBLIC $
ACCOUNT CO! “This Cade embod ules an instructions repading teary, facia
st asuuntsproouare tbe oerved every hr sonseston wily te
Seuons ratio to Conral Puble Waste Thy ype: heres catains
{the Fable Wonts Aesount Code, Fest Eaton (lepria 103,
2. The les cating toil and compiled scour contained i the
‘ie ropeodoas rar based onthe dsctions pve iy the sudo ch
sth ihe appreal tthe GavernonGeneel, ar stad inthe Asouat
‘ns, Yolume US.“ teurvlescan bears sced cross only By OF >
fotsvel oft Aside Ceased of Pabst,
3. The Code supiemeried by the Boot of Farms, which incor
tacos a arms othe “PW sariat east’ bythe Avtar Gen
bn the Aceount Cove, Vous HH odie, were aeesary, tou Toca
‘uations, "A seferciee as been. gen fo the Book of Forme Below the
et of
tenting onthe condition of the stores or on he Fates, ad of pacing e253
Invhich the bangs ere in ener of requirements
(o) Convetons.
AIS. (a) Any errors that maybe dicoverd inthe Regier of Receipts
‘nh tscs or in the Meuthly Abstracts, Before the accounts forthe rposth
ine ld nyt et ip y te Savona Off Suh comets
‘eal be made neatly by seeing ou ibe icorect fies or other eas
nd wring the cet or abo therm an they shou eee yes
gol SY Resins 2d in rs tmag e © he oerto fe
{@) Mistakes peice subsequent should not be coresed except in
sscordance with fora wanaer entry oF under feirseions reseed Torn
the divisors aise
(0) Befonsous entries noticed in Halfealy Balance Return, which
thas nt yet bens subunled fo de vidonal offic, may be corzeted by the
‘Subsivtonal Officer, ony i the comesponding entice in the Marly
‘Absracis coreemed, of is the previous Haltseay Returh, fe crest
Eee atetane a
Our. i) rons 116.120
Vale Accounts
(91 Parment for Sie reer
116 Bills of supplier shoul. belorepasmert, be examined and deslt
with the mane presi prsarape 200 and 212 0 24,
eetenienas) rete erneneet cele r)
‘Said tan may. date, he egored ovary palo eb pyman oe
pee eterna ieee rc
7. Exch pasment should not He mee Toe Heck received fom other
sougeneacept in 2ouodanee ih the decors in Chepler of ths Aesoant
{Gade Wolume I. When unc howe ules psyment for suppor me bay
‘Sparument fs aden cath he caine of sch deparer should be deat
‘si nthe sume yay as howe of supplier. ta tee cat, the neces
“hjasiment of the ons throweh the ema or oie head concer
should be made bythe inion offs In ceordance wi te fatecomt
Hn Chapters VI ad XVI, alter obaiing a veriesien of tha lm which
ould not te certfed without crowing off The connected mcabroment
oak ntes ith astute omar
(8) Redoveris or stock tee
A 0 sie aes,
1H: A ssve Rate is asioned co each new artle a cis brought on
‘sock, Tha rates ed on the pinipe tat the coat oe eharge to york
‘hick the materi ate Be teed should pprosimately eq the ata
‘oa the res and th here my be to ate pro os Oe sock
Stcounls Te should provide, Neyerd the origin pie ul. Tor earage
Sint other teen cscs any. aalis acured on the Acquistion of
ee 1 wt sxe Oat ete ator ane oul eth aa
ale 2th ee tech! wk ut he rtf a eb
119. Normally the tue tates wil remain constant troushout the
sr, but ab purus se mace or coniocis forthe supply of tte
{excel at ans nce shuld be wel i hn re pe
ie ate mayan in imporag cs sa atone be ral
lower, us may be neces. Further, wien sloring the. Hale
Registered of Sack parspraph 29) allies mst be viewed sind Fo
ines, to bring te thi the market rales
12D, 1 he sue Rae of an sie of stocks apprsibly es than the
markt rate, the following prectulions shou be ten im aedion to ay
‘enrctins 09 sak ‘or of fsues oui The isin wish Ihe Dvsont!
Officer may prescribe >
a
mens) sons, (cane. V0
(@) Tes to coniactrs and sales shall be made at market rates
bat ee paragraphs 238 and 239.
(@) Toes to ober division and depertments nay be made at arate
igor than th sue Rate
(9 Storage Charges.
121, A storage rate is ised annually foreach Dison or sub-division
‘on, the priocile tat the tot exinatd anna expenlture (je paragraph
(Go rar aras pou ered om be ey hl to mae Soe
the eat. "On the bass of thi rate storage charges are calelaed, sre
fencdusly with the Book valu, fr all waves made under peraerpl 106,
{dP Mode of Reeorery
422. (0) The Subscvsional Ofte responsible that the value of
materi oid to mimicpaifen, Loe Funds ad te publ, end of sues
mate to contactors for pvat iy acoverd fn cast atte elet oppor
ny
elec Sle Acco in Form 9 shld Be aed in suet of ey che.
(by Allagintments ofthe vale of stock sgned event on ale shoud, be
rmade'y ibe Dhijotl Offer ain fe env of fects, ide paraeroph 117
‘Th Subdivisional Otion, however, eesposile foe the clearance (rom
‘works acount, of outihnding asin coutacors cn vxout of the
Yeeoveable valli of materials ssne fo them by charge to Woes,
{6,3 10 per en aero charge sould te rela oon
to th value of etek ntigg storage charges fall eases Im which I
‘overabie under parapraph 127 of the Cera ublis Works Deparenes
(Coe, bot the ajouns recotered on this tezouat should not be treated
‘ecu on acooua of wack but ar revenue fceps. or reteps on 3p
ccount asthe cos tye
(6 Vatuaion of Quan Accouns
123, Wen reve in the divisional office, the Abstract of Resspts
nd jes ibe complete respect o (1) Ue rales of sensi shows
Er reced and sued (2) the clelation ofthe shortage charges 9 The
stant @) eth of adam chores, os aout of “marae
ee tniuadeg of sek mniasals icy show now be completed i a
Seda am air mend tel in enesion wah teh ie
‘eet peg fn gis ow be ves by righ mat
Seep eins dts ctpmborniecnc epee
