Section 38

Every Accounting Officer responsible for unallocated stores shall furnish to the Accountant General as soon as possible after the end of each month a statement showing the value of all stores issued during the month with details of heads and subheads of expenditure against which their cost shall be charged. On or before the 31st of March each year a tabular summary of all transactions during the year ended on the previous 31st December shall be furnished together with a certificate that the value of stock on hand at the end of the period as shown on the summary agrees with the corresponding figures as reflected in the stores ledger. Where the figures do not agree, they shall be reconciled and a statement showing the reconciliation shall be attached. The value of stock on hand as reflected in the control ledger shall also be reconciled with the total of the individual balances in the stores ledger at the end of each month.