Section 35

Inventories shall be kept either in ledger form or in the form of a list of items running across the head of a page with the transactions in respect of those items recorded below each heading. Issues from inventories shall be specially authorised– (a) by the Minister of Finance in the case of deficient or unserviceable stores written off; or (b) by the Accounting Officer in the case of transfers to another inventory or store. Acknowledgements of receipts of transferred items shall be filed separately for easy reference.