Section 34

No alteration of any type whatever shall be made on a store issue voucher. When a form is spoilt it shall be cancelled with the word CANCELLED written across it. If an alteration is necessary in a stores ledger or inventory the incorrect figures shall be struck out by a single horizontal line and the correct figures inserted above the original figures so that both can be 130 Finance and Audit (Reform) clearly seen. The officer making the correction shall initial it. Erasures and superimpositions are prohibited.