Section 30

A file of receipt vouchers numbered consecutively shall be kept by the storekeeper in each Ministry or department in respect of all stores received for use in the ministry or department. The receipt voucher shall be either the invoice on which payment for the goods has been based or a copy of the actual payment voucher itself. In the case of goods received Finance and Audit (Reform) 129 from another department from unallocated stores, it shall be a copy of the store issue voucher.