Section 37

Where, following the recommendation of a board of condemnation, approval is given for an otherwise unserviceable vehicle or item of equipment on inventory charge to be cannibalised in order to make use of serviceable parts or components, the board shall certify a complete list of such serviceable parts or components as prepared by the officer immediately in charge of such vehicle or equipment and agreed by them. Once approval has been given for cannibalisation, a sufficient number of men shall be put on the job to ensure that Finance and Audit (Reform) 131 the work is completed in as short a time as possible. The list shall be headed “list of cannibalised spares from (description of the vehicle or equipment) as authorised by Minister of Finance on (date of approval)”, and such certified list shall be retained by the storekeeper as the receipt voucher covering the items listed and those items shall be taken on charge separately in a stores ledger used solely for “cannibalised” spares.