Revised Laws of Saint Lucia (2022)

Procurement and Stores Regulations – Section 54

(Statutory Instruments 37/1997 and 67/2020 and Act 19 of 2015)

Statutory Instrument 37/1997 .. in force 1 April 1997

Amended by Act 19 of 2015 .. in force on Order

Amended by SI 67/2020 .. in force 4 May 2020

ARRANGEMENT OF REGULATIONS

PART 1
PRELIMINARY

PART 2
RESPONSIBILITY FOR THE CARE AND CUSTODY OF STORES

PART 3
PROCUREMENT OF STORES AND SERVICES

PART 4
ALLOCATED STORES

PART 5
UNALLOCATED STORES

PART 6
FURNITURE AND OFFICE EQUIPMENT

PART 7
BUILDINGS, PLANT, EQUIPMENT AND TOOLS

PART 8
LIVESTOCK

PART 9
RECEIPTS

PART 10
ISSUES

PART 11
STOCK VERIFICATION

PART 12
SURVEY OF STORES

PART 13
CONDEMNATION AND DISPOSAL OF STORES

PART 14
LOSSES OF STORES

PART 15
HANDING OVER OF STORES

PART 16
LOAN, HIRE AND SALE OF STORES

PART 17
STORAGE AND SECURITY OF STORES

PART 18
ACCIDENTS

PART 19
MISCELLANEOUS

PROCUREMENT AND STORES REGULATIONS – SECTION 54

Commencement [1 April 1997]

PART 1
PRELIMINARY

1.   Citation

These Regulations may be cited as the Procurement and Stores Regulations.

2.   Interpretation

In these Regulations—

“Act” means the Finance (Administration) Act;

“allocated stores” means stores the cost of which is chargeable directly to an appropriate sub-head of expenditure;

“expendable stores” means stores of a consumable nature which may be issued in bulk without subsequent records of detailed issues;

“stores” means stores of goods including plant, equipment, machinery, tools and vehicles being the property, or in the possession or under the control, of the Government;

“unallocated stores” means stores the cost of which is chargeable to a general sub-head of expenditure and which cannot be charged directly to an appropriate sub-head of expenditure until they are issued for the specific work or service concerned;

“unexpendable stores” means stores which are not of a consumable nature and which have a life assigned to them and which will remain on ledger charge whether in use or in store until they are written-off, disposed of or discarded.

PART 2
RESPONSIBILITY FOR THE CARE AND CUSTODY OF STORES

3.   Duties of Accounting Officer

1.  

   (1)   Every accounting officer shall be responsible for—

   1.  

      (a)     the care and custody of all stores received, held or disposed of by or on behalf of his or her department; and

   1.  

      (b)     the proper accounting for all receipts and issues of stores in his or her department.

1.  

   (2)   Every accounting officer shall ensure that regular checks are made for the verification of physical stocks and ledger balances of stores under his or her control.

1.  

   (3)   Every accounting officer shall ensure that stores under his or her control are inspected regularly and reports made to him or her with respect to the sufficiency and security of storage and the general condition of stores and storage facilities.

1.  

   (4)   At least once every year an accounting officer shall cause all weights, measures, and scales used in his or her department to be examined in accordance with the Standards Act.

4.   Storage facilities

Accounting officers shall ensure that adequate storage facilities are provided in order that they may carry out their duties in accordance with these Regulations.

5.   Duties of storekeeper

1.  

   (1)   Every storekeeper shall in respect of stores under his or her control perform the following duties—

   1.  

      (a)     checking, handling and storage of stores received by him or her;

   1.  

      (b)     checking, packing and despatch of stores issued from stocks;

   1.  

      (c)     ensuring the correctness of stock balances;

   1.  

      (d)     preventing occurrence of losses, deterioration, wastage or irregular issues;

   1.  

      (e)     securing allocated or unallocated stores.

1.  

   (2)   Every storekeeper shall carry out monthly checks of stores on hand against the stores ledger or bin cards and shall report to the accounting officer any surpluses, shortages, deterioration, wastage, damage, unserviceability or obsolescence of stores under his or her control.

1.  

   (3)   Every storekeeper shall ensure that stocks are maintained to the required level and shall not permit any shortages or excesses to occur.

1.  

   (4)   Every storekeeper shall ensure that storerooms are kept clean, properly ventilated and secure from fire and unauthorised entry.

6.   Stores accountant

1.  

   (1)   Every accounting officer shall designate a suitable officer to perform the duties of stores accountant.

1.  

   (2)   A stores accountant shall be responsible for—

   1.  

      (a)     maintaining proper records of receipts and issues of stores;

   1.  

      (b)     ensuring that procurement of goods is in accordance with these Regulations;

   1.  

      (c)     reconciling stocks on hand with financial records;

   1.  

      (d)     assist in the annual survey of stores and the verification of stock balances;

   1.  

      (e)     exercising general control over the rate of consumption of expendable stores; and

   1.  

      (f)     preparing documents and performing accounting functions for the procurement of goods.

7.   Key holders

1.  

   (1)   Accounting officers shall nominate in writing officers who will be responsible for holding keys to storage areas.

1.  

   (2)   Store keys, when not in use, shall be secured against unauthorised use by any other person.

1.  

   (3)   Duplicate keys to storerooms shall be secured by the responsible accounting officer.

1.  

   (4)   A key holder shall be responsible for any loss from a storage area due to the loss of a key or to any failure on his or her part to comply with these Regulations.

8.   Other officers

Every officer is responsible for stores under his or her control or custody.

PART 3
PROCUREMENT OF STORES AND SERVICES

9.   (Repealed by Act 19 of 2015)

10.   (Repealed by Act 19 of 2015)

11.   (Repealed by Act 19 of 2015)

12.   (Repealed by Act 19 of 2015)

13.   (Amended by S.I. 67/2020 and repealed by Act 19 of 2015)

14.   (Repealed by Act 19 of 2015)

15.   (Repealed by Act 19 of 2015)

16.   (Repealed by Act 19 of 2015)

17.   (Repealed by Act 19 of 2015)

18.   (Repealed by Act 19 of 2015)

19.   (Repealed by Act 19 of 2015)

20.   (Repealed by Act 19 of 2015)

21.   (Repealed by Act 19 of 2015)

22.   (Repealed by Act 19 of 2015)

23.   (Repealed by Act 19 of 2015)

24.   (Repealed by Act 19 of 2015)

25.   (Repealed by Act 19 of 2015)

26.   (Repealed by Act 19 of 2015)

PART 4
ALLOCATED STORES

27.   Use of allocated stores

1.  

   (1)   Except as otherwise provided, allocated stores shall be issued to and used on the service or project to which such stores have been charged.

1.  

   (2)   Allocated stores shall not be issued for use on any other service or project except on the authority of the accounting officer.

1.  

   (3)   Allocated stores issued for use on any other service or project shall be accounted for by journal entry transferring the charge to the service or project on which the stores are used.

28.   Allocated stores ledger

Allocated Stores Ledger shall be maintained in such manner as may be approved by the Accountant General.

29.   Storage of allocated stores

Accounting officers shall ensure that allocated stores are securely stored and physically separate from unallocated or any other stores.

PART 5
UNALLOCATED STORES

30.   Accounting for stores

1.  

   (1)   An accounting officer responsible for maintaining unallocated stores shall ensure that accurate accounts are maintained for all receipts and issues of such stores.

1.  

   (2)   Unallocated stores shall be accounted for by both quantities and values and the accounts shall indicate the unit cost of each item of stores.

31.   Stock limits

Every accounting officer responsible for unallocated stores shall ensure that the total value of stores on hand at any time does not exceed the authorised stock limit.

32.   Pricing of stores

1.  

   (1)   The price of unallocated stores for accounting purposes shall be determined on the basis of a unit of quantity and shall include the invoice price, freight, insurance, inspection fee, local transportation, handling and all other charges related to the purchase and storage of such stores.

1.  

   (2)   No other expense shall be charged against unallocated stores which are not taken into account in the costing of the value of the stores.

1.  

   (3)   The issue price per unit shall be arrived at by dividing the total cost of an item of stores by the number of units of quantity and will be fixed at the nearest whole cent.

1.  

   (4)   The issue price per unit shall be revised whenever new purchases are made to replenish any particular item of stores.

1.  

   (5)   When on calculating an issue price per unit the total cost is not divisible by the number of units, the amount over or under the cost price shall be accounted for in a price adjustment account.

33.   Unallocated stores

1.  

   (1)   Unallocated Stores Ledgers shall be maintained in such manner as may be determined by the Accountant General.

1.  

   (2)   Where for any reason it becomes necessary to introduce new Unallocated Stores Ledgers with the opening balances based on the physical stocks on hand and not on the closing balances in the previous ledgers, the full circumstances necessitating the use of physical stock balances shall be reported to the Accountant General whose prior written approval shall be obtained before the new ledgers are put into use.

1.  

   (3)   The balance and value of each item of stores shall be recorded whenever a receipt or issue is made.

34.   Stock valuation lists

1.  

   (1)   As soon as possible after the end of each financial year, the accounting officer responsible for unallocated stores shall cause to be prepared a stock valuation list showing the numerical and financial balances for each item of stores in the Unallocated Stores Ledger.

1.  

   (2)   Signed copies of the stock valuation list shall be submitted to the Director of Finance and Planning and the Director of Audit.

1.  

   (3)   If at any time the total value of stock exceeds the authorised limit, the accounting officer concerned shall report immediately to the Director explaining the reasons for the excess.

1.  

   (4)   Stock held in excess of the authorised limit may be treated in the accounts in the same manner as unauthorised expenditure and the accounting officer concerned may be held responsible therefor.

35.   Tabular summary

1.  

   (1)   As soon as possible after the close of each financial year every accounting officer responsible for unallocated stores shall cause to be prepared a tabular summary in respect of each unallocated store.

1.  

   (2)   Signed copies of the tabular summary shall be submitted to the Director of Finance and Planning and the Director of Audit.

36.   Bin cards and registers

1.  

   (1)   Bin cards and registers shall be kept by each storekeeper for each item of unallocated stores for the purpose of recording receipts, issues and balances on hand by quantities.

1.  

   (2)   The officer-in-charge of the unallocated stores shall, at least once every quarter check the balances on the bin cards against the balances shown in the Unallocated Store Ledger and shall investigate and report any discrepancies.

1.  

   (3)   A copy of any report prepared by the officer-in-charge shall be submitted to the accounting officer concerned.

PART 6
FURNITURE AND OFFICE EQUIPMENT

37.   Responsibility etc. for furniture and equipment

1.  

   (1)   The responsibility and accounting for, and control of, furniture and equipment rests with the following Departments which, for the purpose of this Part, shall be termed “the Controlling Department”—

   1.  

      (a)     furniture and equipment for government offices, the Ministry or Department in possession thereof;

   1.  

      (b)     furniture, furnishings and equipment for Government quarters, Establishment Department; and

   1.  

      (c)     furniture and equipment for institutions and other establishments, the Ministry or Department responsible for the institution or Department.

1.  

   (2)   The occupants of government quarters or other residences assigned to them shall be personally responsible for any furniture, furnishings or equipment provided for their use.

38.   Master control register

1.  

   (1)   The controlling Department shall maintain a Master Control Register in which shall be recorded all purchases and issues of furniture and equipment.

1.  

   (2)   The Master Control Register shall include a record of the Departments, institutions and establishments to which furniture and equipment have been issued.

39.   Inventories

1.  

   (1)   Accounting officers shall ensure that inventories of furniture and equipment are maintained in all offices, institutions and establishments under their control.

1.  

   (2)   No item of furniture and equipment shall be removed from any inventory except on the written authority of the Director of Finance and Planning.

1.  

   (3)   Accounting officers shall ensure that all inventories are checked against physical stocks on hand at least once a year and whenever there is any change of the officer in charge of an office, institution or establishment or of an occupant of Government quarters or Government assigned residence.

40.   Discrepancies in inventory holdings

1.  

   (1)   Accounting officers shall report to the Controlling Department any discrepancies found during inventory checks of furniture and equipment.

1.  

   (2)   Discrepancies found at a handing over of inventory holdings shall be dealt with in accordance with regulation 97.

41.   Authority for write-off

1.  

   (1)   All furniture and equipment shall remain on charge in the Master Control Register and in departmental inventories until authority to write-off has been given by the Director of Finance and Planning.

1.  

   (2)   Unserviceable or obsolete items of furniture and equipment shall be dealt with in accordance with regulation 86.

PART 7
BUILDINGS, PLANT, EQUIPMENT AND TOOLS

42.   Responsibility for plant, equipment and tools

1.  

   (1)   Accounting officers shall be responsible for all buildings, plant, equipment and tools assigned to departments under their control.

1.  

   (2)   Despite paragraph (1), any officer to whom plant, equipment and tools are issued shall bear personal responsibility for such plant, equipment and tools until they are returned into store or are condemned and disposed of in accordance with regulation 86.

43.   Register to be kept

1.  

   (1)   All items of plant and equipment shall be entered in a Plant and Equipment Register in which shall be recorded—

   1.  

      (a)     the description of the plant or equipment;

   1.  

      (b)     the name of the manufacturer;

   1.  

      (c)     the registration and serial numbers;

   1.  

      (d)     the date received;

   1.  

      (e)     the source of supply;

   1.  

      (f)     any period of warranty; and

   1.  

      (g)     ancillary equipment and spares supplied.

1.  

   (2)   A tools register shall be maintained for all items of tools received and issued for use.

44.   Plant operating record

Accounting officers shall ensure that plant operating records are maintained for plant and equipment in which shall be recorded details of operating hours, down time, servicing, overhauls and repairs.

45.   Log books

1.  

   (1)   An accounting officer shall ensure that log books are kept in respect of each vehicle or other equipment assigned to his or her Department.

1.  

   (2)   Log books shall be in such form as the Accountant General may approve and shall be used to record—

   1.  

      (a)     details of travelling done or works performed;

   1.  

      (b)     details of oils, fuels and spares used;

   1.  

      (c)     details of servicing or repairs;

   1.  

      (d)     authorisation for travel or other operation.

1.  

   (3)   Accounting officers shall designate authorised officers who shall be responsible for checking log books and reporting on any misuse of or damage to vehicles or equipment assigned to their Departments.

1.  

   (4)   Accounting officers shall ensure that log books are checked at least once every month and that reports of misuse of or damage to vehicles or equipment are submitted to the Director of Finance and Planning.

1.  

   (5)   If it is proved to the satisfaction of the Director that an officer should be held responsible for any misuse of or damage to any vehicle or equipment assigned to him or her or to his or her control, such officer may be liable under Part 10 of the Act.

46.   Stocks to be verified

1.  

   (1)   At least once every 6 months accounting officers shall cause checks to be made to verify stocks of plant, equipment and tools against the balances shown in the plant and equipment register or the tools register, as the case may be.

1.  

   (2)   Any deficiencies found in stocks shall be reported at once to the Director of Finance and Planning.

1.  

   (3)   A copy of any report on deficiencies discovered shall be sent to the Director of Audit.

47.   Register of buildings

The Accountant General shall maintain a Register of Buildings owned by the Government in which the following particulars shall be entered—

1.  

   (a)     the description or designation of the building;

1.  

   (b)     date of completion or purchase;

1.  

   (c)     plan reference;

1.  

   (d)     site reference;

1.  

   (e)     prime cost or purchase price; and

1.  

   (f)     cost and date of structural alterations.

PART 8
LIVESTOCK

48.   Records to be kept

1.  

   (1)   Accounting officers shall ensure that records are kept of any livestock assigned to or maintained by their departments.

1.  

   (2)   Such records shall show the date of receipt, sale, transfer or death of the animals, any additions due to reproduction and the total number of each category on charge.

49.   Sale of livestock

When any animal is sold the weight, selling price and receipt number shall be entered in the records.

50.   Death of livestock

1.  

   (1)   In the event of death of any animal a certificate of death and disposal shall be obtained from a veterinary officer or any other officer authorised to issue such certificate.

1.  

   (2)   The cause of death and the manner of disposal shall be entered in the records.

51.   Checks to be made

Accounting officers shall ensure that at least twice every year the number of animals in stock is checked against the number shown in the records.

52.   Surpluses or deficiencies

1.  

   (1)   Accounting officers shall investigate any surpluses or deficiencies in stock reported to them, and, if it becomes necessary to do so, submit a report to the Director of Finance and Planning.

1.  

   (2)   A copy of any report on deficiencies discovered shall be sent to the Director of Audit.

1.  

   (3)   If it is proved to the satisfaction of the Director that any officer should be held responsible for the death of any animal or for any loss or deficiency in stock, such officer may be liable under Part 10 of the Act.

PART 9
RECEIPTS

53.   Stores to be received in stock

Except for goods purchased in small quantities for immediate use, all goods received shall be taken into allocated or unallocated stores as may be appropriate.

54.   Stores received

1.  

   (1)   All goods received shall be entered on a stores received voucher which shall be supported by one of the following—

   1.  

      (a)     invoices or bills;

   1.  

      (b)     the triplicate copy of local purchase orders;

   1.  

      (c)     in the case of stores received from unallocated stores into allocated stores, a copy of the stores issue vouchers; or

   1.  

      (d)     the original copy of a stores conversion form.

1.  

   (2)   Stores received vouchers shall be in duplicate and shall be pre-numbered serially or in such other form as may be approved by the Accountant General.

55.   Stores conversion

1.  

   (1)   Where stores are issued from a store for conversion into a different article, the article produced shall be received back into the same store and shall be supported by a stores conversion form.

1.  

   (2)   Stores conversion forms shall be prepared in duplicate and shall record in detail the quantities and values of the stores converted and the quantities and values of the article produced.

56.   Unused stores

Stores which have been issued but not used shall be returned to the original store and taken on charge on a stores received voucher at the current issue price irrespective of the price at which they were originally issued.

57.   Used stores

1.  

   (1)   Used stores which are no longer required for the purpose for which they were issued shall be returned to the original store and taken on charge on a stores received voucher.

1.  

   (2)   Used stores shall be kept separate from general stores whether allocated or unallocated.

58.   Surplus stores

Surplus stores found by a Board of Survey or as a result of stock verification, internal stock-taking or over-delivery shall be taken on charge on a stores received voucher.

59.   Verification of deliveries

1.  

   (1)   Any officer who receives goods shall ensure that the goods received are in accordance with goods invoiced.

1.  

   (2)   Payment for goods shall not be made except on a certificate by the receiving officer that such goods have been correctly delivered and received into store.

60.   Examination of goods

1.  

   (1)   As soon as possible after the receipt of goods, the receiving officer shall examine every item, package or other container to ensure that the goods making up the consignment are exactly equal to the quantity and specifications shown on the accompanying invoices, delivery notes, packing-slips or other documents.

1.  

   (2)   A certificate of examination shall be prepared and signed by the receiving officer.

1.  

   (3)   Any damaged or spoilt goods shall be recorded in detail on the certificate of examination.

1.  

   (4)   Perishable food items shall be examined immediately and any spoilage or any item considered to be unfit for the purpose intended shall be reported to a public health officer who shall issue a certificate of condemnation in respect of such items.

61.   Bulk supplies

1.  

   (1)   Bulk supplies shall be checked on discharge and on receipt into stores.

1.  

   (2)   The contents of broken containers and any quantities retrieved from sweepings shall be accounted for before any shortages are determined.

62.   Delivery of stores

1.  

   (1)   All stores transferred on any vehicle or vessel shall be accompanied by a delivery slip which shall be signed by the officer consigning the stores and the driver of the vehicle or vessel.

1.  

   (2)   The officer receiving such stores shall check the quantities delivered against the quantities shown on the delivery slip.

1.  

   (3)   A copy of the delivery slip signed by the receiving officer shall be returned to the consigning officer with a notation of any shortages or surpluses discovered.

63.   Stores received

1.  

   (1)   In all cases where stores have been received short or damaged the receiving officer shall immediately report the shortage or damage to the accounting officer.

1.  

   (2)   The accounting officer shall immediately investigate such shortage or damage and shall, as soon as possible thereafter, report the matter to the Director of Finance and Planning.

1.  

   (3)   Where it is proved to the satisfaction of the Director that any officer should be held responsible for any such shortage or damage, such officer may be liable under PART 10 of the Act.

64.   Accounting procedure For: goods received short or damaged

1.  

   (1)   Where goods are received short or damaged the quantity shown on the invoice or bill shall be taken on charge.

1.  

   (2)   A stores issue voucher shall be issued for the quantity of goods found short or damaged which shall be charged against the appropriate head of expenditure.

65.   Claims register

1.  

   (1)   Goods received short or damaged shall be accounted for in a Claims Register.

1.  

   (2)   A claim shall not be considered settled until either the value has been recovered in full or the authority of the Director of Finance and Planning has been granted to write-off or waive the claim.

1.  

   (3)   A recovery in respect of a claim shall be entered in the Claims Register.

66.   Reusable containers

Wherever it is economical to do so reusable containers shall be returned to the suppliers as soon as possible after the discharge of goods.

PART 10
ISSUES

67.   Issue of stores

Stores shall not be removed from allocated or unallocated stores except on the authority of a stores requisition duly signed by an authorised officer.

68.   Stores issue vouchers

1.  

   (1)   On receipt of a requisition for unallocated stores, the officer in charge of stores, if he or she is satisfied that the requisition is in order and the stores requisitioned are in stock, shall prepare or caused to be prepared a serially numbered stores issue voucher in triplicate.

1.  

   (2)   Stores issue vouchers shall be signed by the officer in charge of stores or any other officer specifically authorised to do so.

1.  

   (3)   The officer receiving the stores shall sign the original and duplicate copies of the stores issue voucher in acknowledgement of the receipt of the stores.

1.  

   (4)   The original copy of the store issue voucher shall be retained by the officer in charge of stores for accounting purposes.

1.  

   (5)   The duplicate copy of the stores issue voucher shall be returned to the requisitioning officer together with the stores issued.

69.   Stores to be charged

Subject to regulations 70 and 71, stores issue vouchers shall indicate the expenditure head and item number to which the charge should be made.

70.   Stores issued for conversion

Stores may be issued from unallocated stores for conversion to a different article on the authority of a conversion form duly signed by an authorised officer.

71.   Sale of stores

1.  

   (1)   Unallocated or allocated stores may be sold to private persons only on the authority of the accounting officer.

1.  

   (2)   An official receipt for the full value of stores to be sold shall be presented together with the requisition for the release of stores.

1.  

   (3)   The officer in charge or any other officer authorised by him or her shall prepare a stores issue voucher for the quantity and value of the stores sold.

72.   Responsibility for signing stores issue voucher

Any officer who signs a stores issue voucher shall be responsible for ensuring that the voucher is accurate and complete in all respects and that the stores to be issued correspond with the requirements for the stores requisition signed by the authorised officer.

73.   Issue of stores before pricing

1.  

   (1)   If, in an emergency, stores are required to be issued before the prices are determined, a store issue voucher shall be prepared showing the quantities of stores issued with the notation “prices to follow.”

1.  

   (2)   As soon as possible after the prices of the stores have been determined, a debit advice shall be sent to the requisitioning officer for the full cost of the stores issued.

74.   Monthly summaries of issues

1.  

   (1)   As soon as possible after the end of each month, the officer in charge of stores shall prepare a monthly summary of stores issued from unallocated stores in such form as may be approved by the Accountant General.

1.  

   (2)   The original copy of the monthly summary of stores issued shall be submitted to the Accountant General for accounting purposes.

PART 11
STOCK VERIFICATION

75.   Appointment of stock verifier

The Director of Finance and Planning may appoint a stock verifier whenever it becomes necessary to verify stock holdings in any department.

76.   Duties of stock verifier

The duties of a stock verifier shall include—

1.  

   (a)     the detailed comparison of stores ledger balances, bin card balances and inventory balances with the physical stock on hand;

1.  

   (b)     the initial investigations into the reasons for any discrepancies;

1.  

   (c)     an assessment of the security and storage arrangements and safe guards against loss, fraud and other irregularities;

1.  

   (d)     an assessment of the management of stocks with special regard to overstocking, wastage and obsolescence;

1.  

   (e)     checking and evaluating inventory holdings;

1.  

   (f)     the identification of unserviceable or obsolete stores;

1.  

   (g)     supervising the disposal of condemned stores; and

1.  

   (h)     any other duties assigned by the Director of Finance and Planning.

77.   Stocks to be verified

The Director of Finance and Planning may at any time arrange for stores held in any department to be verified by a stock verifier.

78.   Report of stock

1.  

   (1)   The stock verifier shall report to the Director of Finance and Planning on any discrepancy, defects, obsolescence or damage or any deficiency in the arrangements for accounting, storage, security and other safeguards which have come to his or her notice during the stock verification.

1.  

   (2)   The Director, on receipt of the stock verifier's report, may require the accounting officer concerned to answer to any discrepancy, defect, damage or deficiency discovered by the stock verifier.

79.   Inspection of stores

1.  

   (1)   Every accounting officer shall arrange for stores under his or her control to be inspected at least twice each year.

1.  

   (2)   The inspecting officer shall report to the accounting officer any loss, leakage, damage, wastage, deterioration or irregularity observed in the course of his or her inspection.

1.  

   (3)   The accounting officer shall, on receipt of the inspecting officer's report, take immediate action to correct any defects, deficiencies or irregularities reported.

PART 12
SURVEY OF STORES

80.   Appointment of board of survey

1.  

   (1)   The Director of Finance and Planning may at any time appoint a board of survey to check allocated or unallocated stores held in any department.

1.  

   (2)   A board of survey shall consist of not less than 2 persons one of whom shall be designated chairperson.

1.  

   (3)   Copies of the letters of appointment of the members of a board of survey shall be sent to the accounting officer concerned and the Director of Audit.

1.  

   (4)   An officer of the Audit Department or of the department in which the survey is to be carried out shall not be appointed as a member of the board of survey.

81.   Method of conducting surveys

1.  

   (1)   Unless otherwise directed in the letter of appointment, a survey of stores shall include a complete check of quantities of all stores on hand or in the process of conversion.

1.  

   (2)   The quantities found shall be compared with the quantities shown in the stock ledger and bin cards and any discrepancies found shall be noted for inclusion in the survey report.

1.  

   (3)   Stores which appear to be unserviceable or obsolete shall be entered on the form prescribed for that purpose with recommendations for their condemnation or disposal.

1.  

   (4)   Stores which are found to be in excess of the balances shown in the stores ledger shall be brought to account on a stores receipt voucher.

82.   Report of board of survey

1.  

   (1)   The chairperson of a board of survey shall, immediately after the completion of a survey, submit a report on the survey signed by him or her and the other members of the board to the Director of Finance and Planning.

1.  

   (2)   Copies of the report shall be sent to the accounting officer concerned and the Director of Audit.

1.  

   (3)   The board of survey's report shall include the following—

   1.  

      (a)     the opinion of the board on the condition and adequacy of storage and storage facilities;

   1.  

      (b)     the opinion of the board on the effectiveness of security arrangements and safeguards against fire and deterioration;

   1.  

      (c)     a statement on any difficulties experienced by the board in carrying out its duties;

   1.  

      (d)     a list of unexplained surpluses and shortages together with any comments or remarks thereon which the board may consider necessary;

   1.  

      (e)     a list of stores which, in the opinion of the board, are unserviceable or obsolete; and

   1.  

      (f)     a certificate that the procedure laid down in regulation 81 have been followed.

1.  

   (4)   The Director may after considering the recommendations of the board of survey issue such directions as he or she considers necessary.

1.  

   (5)   Within 3 months of any directions given by the Director the accounting officer concerned shall report to him or her of actions taken under such directions.

PART 13
CONDEMNATION AND DISPOSAL OF STORES

83.   Appointment of board of condemnation

1.  

   (1)   The Director of Finance and Planning may, on the recommendation of an accounting officer, a stock verifier or a board of survey, appoint a board of condemnation to inspect stores which have been reported to be unserviceable or obsolete and to make recommendations for their disposal.

1.  

   (2)   Any board of condemnation appointed under paragraph (1) shall consist of—

   1.  

      (a)     a stock verifier; and

   1.  

      (b)     not less than 2 officers, one of whom shall be designated chairperson;

1.  

   (3)   Except where technical considerations make it unavoidable, an officer of the department responsible for the stores to be condemned shall not be appointed to a board of condemnation.

1.  

   (4)   An officer of the Audit Department shall not be appointed to any board of condemnation.

1.  

   (5)   The Director shall notify the accounting officer concerned of the appointment of the board of condemnation.

1.  

   (6)   The stock verifier or the chairperson of the board of condemnation as the case may be, shall notify the accounting officer concerned the place and time of the inspection of the stores to be condemned.

1.  

   (7)   Any officer appointed to serve on a board of condemnation shall report immediately to the Director if he or she is unable to serve and shall give valid reasons for his or her inability to serve.

84.   Procedure of board of condemnation

1.  

   (1)   The board of condemnation shall inspect each item of the stores to be condemned.

1.  

   (2)   The board of condemnation shall identify each item listed and shall determine whether or not the items identified are unserviceable or obsolete.

1.  

   (3)   The accounting officer concerned or any officer authorised by him or her shall be present during the inspection by the board of condemnation.

85.   Report of board of condemnation

1.  

   (1)   The stock verifier or the chairperson of the board of condemnation shall, immediately after the inspection, submit a report signed by himself or herself and, in the case of a board, by the other members of the board, to the Director of Finance and Planning.

1.  

   (2)   Copies of the report shall be sent to the accounting officer concerned and the Director of Audit.

1.  

   (3)   The report shall identify the stores which, in the opinion of the board, should be condemned and shall include recommendations for their disposal.

1.  

   (4)   The board shall report on any cases of misuse, abnormal damage or deterioration or any other cause which, in the opinion of the board, have contributed to the unserviceable or obsolete condition of the stores inspected.

1.  

   (5)   The Director may after considering the recommendations of the board of condemnation issue such directions as he or she considers necessary.

86.   Disposal of condemned stores

1.  

   (1)   Accounting officers shall ensure that condemned stores authorised to be written off and destroyed are disposed of in the manner directed by the Director of Finance and Planning.

1.  

   (2)   The accounting officer concerned shall appoint an officer or officers of his or her Department to carry out the destruction or disposal of the stores.

1.  

   (3)   The stock verifier or a member of the board of condemnation shall witness the destruction or disposal of the stores.

1.  

   (4)   The accounting officer concerned shall prepare a list of the stores destroyed or disposed of for submission to the Director together with the following certificate—

1.  

   “I hereby certify that the stores listed have been destroyed or disposed of by ... (method of destruction or disposal) ... in accordance with the Director of Finance and Planning's directions as given in ..... (reference to authority) ... dated ...... in the presence of the witness who has signed below.

   Signed ..............................................	.................................................
   (witness)	Accounting Officer
   Name	Designation
   Designation	Department
   Date .......................	Date .......................”.

1.  

   (5)   Copies of the list together with the certificate shall be sent to the Director of Finance and Planning, the Accountant General and the Director of Audit.

87.   Sale of condemned stores

Condemned stores may be sold by public auction, by public tender or in any other manner authorised by the Director of Finance and Planning.

88.   Gift of condemned stores

Subject to section 44 of the Act, the Director of Finance and Planning may authorise the gift of condemned stores to educational, scientific, cultural or charitable institutions or organisations.

89.   Condemnation by accounting officer

1.  

   (1)   Despite anything contained in these Regulations, but subject to paragraph (4), accounting officers may, in any financial year, condemn and dispose of small quantities of unexpendable stores which normally have a short life such as in the case of glass ware, china, cooking utensils, small tools, and medical instruments, brushes and similar articles.

1.  

   (2)   The accounting officer shall submit a list of the items of stores, including the value of each item condemned and disposed of to the Director of Finance and Planning together with the following certificate—

1.  

   “I hereby certify that I have personally inspected the stores listed which have become unserviceable through fair wear and tear and that they have been disposed of by .... (method of destruction or disposal) ....

1.  

   Signed ..................................................

1.  

   Accounting Officer

1.  

   Designation

1.  

   Department

1.  

   Date ...................................”

1.  

   (3)   Copies of the list of stores destroyed or disposed of shall be sent to the Accountant General and the Director of Audit.

1.  

   (4)   In any financial year the value of stores condemned or disposed of under paragraph (1) shall, in the case of—

   1.  

      (a)     a single item, not exceed $100; and

   1.  

      (b)     more than one item, not exceed $200,

1.  

   or such greater amounts that Cabinet determines.

90.   Accounting for stores disposed of or destroyed

Whenever the destruction, disposal, sale or gift of condemned stores is authorised by the Director of Finance and Planning or the accounting officer as the case may be, a stores issue voucher shall be prepared by the officer in charge of stores before such stores are removed from stock.

PART 14
LOSSES OF STORES

91.   Definition of “loss”

In this Part, the term “loss” includes damage or deterioration arising other than from fair wear and tear.

92.   Initial report of loss

1.  

   (1)   An accounting officer shall submit a written report immediately to the Director of Finance and Planning, the Accountant General and the Director of Audit on any loss of stores which occur in the Department for which he or she is responsible.

1.  

   (2)   An initial report shall be made in every instance whether or not restitution has been made and such report shall not be delayed to enable investigation to be carried out or restitution to be sought.

93.   Investigation of losses

An accounting officer shall cause an immediate investigation to be made into any loss of stores occurring in the Department for which he or she is responsible, and in cases where misappropriation, theft or fraud is suspected, that accounting officer shall report the loss immediately to the police.

94.   Final report of loss

1.  

   (1)   An accounting officer shall, as soon as possible after the investigation into any loss is complete, report to the Director of Finance and Planning on the result of the investigation.

1.  

   (2)   Copies of the report under paragraph (1) shall be sent to the Accountant General and the Director of Audit.

1.  

   (3)   Any such final report shall include the following—

   1.  

      (a)     the nature of the loss and the quantity and book value of the stores involved;

   1.  

      (b)     the place and date of the loss;

   1.  

      (c)     the circumstances in which the loss occurred;

   1.  

      (d)     an opinion as to whether the loss was due to a fault in the accounting or storekeeping system;

   1.  

      (e)     a statement on whether misappropriation, fraud, negligence or irregularity was involved;

   1.  

      (f)     the name and designation of the officer responsible for the loss;

   1.  

      (g)     the reasons why internal checks and controls failed to prevent the loss;

   1.  

      (h)     the measures taken or recommended to prevent a recurrence of similar losses;

   1.  

      (i)     an account of any restitution or recovery of the loss;

   1.  

      (j)     advice on any action already taken against the officer responsible for the loss;

   1.  

      (k)     recommendations for any disciplinary or other action required; and

   1.  

      (l)     a report by the police, if applicable.

95.   Write-off losses

Any losses of stores under these Regulations shall be written-off in accordance with section 43 of the Act.

96.   Accounting for loss written-off

A stores issue voucher shall be prepared for any lost stores for which authority to write-off has been granted. However, in the case of negligence or other irregularity the value of the stores shall be charged against an advance account in the name of the officer responsible for the loss.

PART 15
HANDING OVER OF STORES

97.   Procedure for handing over stores

1.  

   (1)   Whenever a storekeeper or other officer responsible for stores is proceeding on leave or transfer or will be absent from his or her office for any other reason, the accounting officer responsible for such stores shall arrange for the handing over of the stores to another officer.

1.  

   (2)   The procedure for handing over of stores shall be as follows:

   1.  

      (a)     the physical stock of stores shall be checked in detail by the incoming officer and by the outgoing officer and compared with the balances in the stores ledger or inventory; and

   1.  

      (b)     the incoming officer and the outgoing officer shall sign a handing over certificate in the form prescribed for that purpose.

1.  

   (3)   The outgoing officer shall endorse a statement listing any deficiencies or defects found during the handing over, which shall be attached to the handing over certificate.

1.  

   (4)   The incoming officer shall submit the handing over certificate to the accounting officer immediately after it has been signed.

1.  

   (5)   The outgoing officer shall be responsible for all deficiencies or defects reported at the handing over.

98.   Procedure when outgoing officer is unable to attend

1.  

   (1)   If the outgoing officer is unable to attend the handing over because of illness or has been authorised by the accounting officer to leave his or her office before the handing over takes place, the accounting officer shall apply to the Director of Finance and Planning for a Board of Survey to be appointed to survey the stores to be handed over.

1.  

   (2)   The incoming officer shall be in attendance during the survey and shall sign the handing over certificate prepared and endorsed by the Board of Survey.

PART 16
LOAN, HIRE AND SALE OF STORES

99.   Authority for loan or hire of stores

1.  

   (1)   Except for the hire of plant and equipment where an authorised procedure and standard hire charges are in operation, no stores may be issued on loan or hire without the prior authority of the Director of Finance and Planning.

1.  

   (2)   Any hiring out of stores shall be supported by an agreement approved by the Attorney General and signed by the hirer.

100.   Accounting for stores on loan or hire

1.  

   (1)   The officer in charge of stores shall ensure that stores issue vouchers are prepared and signed by the borrower or hirer in respect of all stores issued on loan or hire.

1.  

   (2)   Whenever stores which have been issued on loan or hire are returned into store, such stores shall be accounted for on a stores receipt voucher.

101.   Authority for sale of stores

1.  

   (1)   Stores may be sold by auction, tender or in any other manner authorised by the Minister.

1.  

   (2)   The Director of Finance and Planning shall have the power to authorise the sale of stores not exceeding $10,000 in value.

102.   Accounting for stores issued on sale

1.  

   (1)   The selling price of stores to be issued on sale shall be determined by taking the ledger price and adding a charge of not less than 33.33% for departmental costs.

1.  

   (2)   An issue on sale shall not be made until the selling price of the stores has been received in full.

1.  

   (3)   A store issue voucher shall be prepared for any stores issued on sale.

PART 17
STORAGE AND SECURITY OF STORES

103.   Storage

1.  

   (1)   Stores shall be secured against interference by unauthorised persons.

1.  

   (2)   An unauthorised person shall not be permitted to enter a store room or building except in the presence of the storekeeper.

104.   Precaution against deterioration or fire

1.  

   (1)   Clothing and other stores susceptible to deterioration by damp or pests or other cause shall be examined regularly and shall be stored above floor level.

1.  

   (2)   Fluids in tins or drums shall, whenever possible, be stored above ground level.

1.  

   (3)   Inflammable stores and explosives shall be stored in accordance with any enactment relating to such substances or in the absence of any such enactment, any instructions issued by the manufacturers of such stores.

PART 18
ACCIDENTS

105.   Appointment of accident investigation board

The Director of Finance and Planning shall appoint an Accident Investigation Board to enquire into the causes and costs of any accidents reported to him or her and to assess the extent of any blame or negligence on the part of any driver or operator responsible for or in control of the vehicle or plant involved.

106.   Accident reports

Whenever an accident involving a government vehicle or plant occurs, the driver or operator, as the case may be, shall immediately complete an accident report and submit such report to the accounting officer.

107.   Assessment of damage

The accounting officer, on receiving an accident report, shall refer the report to the officer in charge of the mechanical workshop or garage for an assessment of the damage sustained and an estimate of the cost of repair, or, in the case where the vehicle or plant is beyond repairs, the cost of replacement.

108.   Submission of report to Board

The accounting officer shall submit the accident report together with the assessment made by the officer in charge of the mechanical workshop or garage and police report, if any, to the Accident Investigation Board.

109.   Power of board to summon

1.  

   (1)   The Accident Investigation Board may summon any person to give any evidence or explanation concerning the accident which it may consider to be necessary.

1.  

   (2)   The Accident Investigation Board shall submit a report on its findings together with any recommendations to be taken against the driver or operator responsible for the accident, to the accounting officer.

110.   Action to be taken

1.  

   (1)   The accounting officer shall submit the accident report and the Accident Investigation Board's report together with his or her recommendations on the extent of any surcharge against the driver or operator responsible for the accident, to the Director of Finance and Planning.

1.  

   (2)   Any surcharge imposed on the driver or operator by the Director shall be recovered in accordance with any directions given by the Director.

111.   Claims by government

Where the Accident Investigation Board recommends that a claim be made against any person or insurance company in respect of any liability for an accident, the accounting officer shall prepare the claim and submit it to the Attorney General for his or her approval before it is issued.

112.   Claims against government

Where a claim is made against the Government for liability in respect of an accident, the claim shall be referred immediately to the Attorney General for his or her advice on the action to be taken.

113.   Repairs to damaged plant or vehicle

As soon as possible after an assessment has been made by the officer in charge of the mechanical workshop or garage and except as may be advised by the Accident Investigation Board or Attorney General, the accounting officer shall proceed to carry out repairs to the vehicle or plant involved in the accident.

PART 19
MISCELLANEOUS

114.   Forms

Subject to section 55 of the Act, the forms that are required or necessary for the purposes of this Act shall in such form as the Accountant General approves.

115.   Vetting of contracts

1.  

   (1)   A contract shall not be entered into under these Regulations unless the contract document is vetted by the Attorney General prior to its execution.

1.  

   (2)   Without prejudice to paragraph (1), any document which has legal implications under these Regulations shall be submitted to the Attorney General for vetting and advice.