Section 3

All Government stores shall be verified at least once each year by a Stock Verifier or a Board of Survey specially appointed for this purpose, and a report submitted on the prescribed form. In addition, Accounting Officers shall arrange periodic surprise and other checks as a regular feature of departmental internal control. The Accountant General and the Principal Auditor and any officer deputed by either of them shall have right of access to stores records or to the stores themselves for the purpose of ascertaining whether these Orders or any other regulations or instructions relating to stores have been complied with.