Section 12

All stores records shall be written in ink. The pages of all bound stores ledgers shall be in the prescribed form and numbered consecutively either printed or inserted in ink before the ledger is brought into use. Loose leaf stores ledgers shall not be introduced without the prior written approval of the Accountant General after consultation with the Principal Auditor. In giving such approval the Accountant General shall specify, the type, size and make of the binders and whether or not a security lock shall be included. If a security lock is specified, the Accountant General shall also approve the control arrangements for custody of the keys. Loose leaf stores ledgers shall normally only be used for stores which are subject to control by value as well as by quantity.