Section 5

Subject to the exception referred to in the preceding Order, on the date on which direct responsibility for stores is transferred from one officer to another, the stores ledger or inventory shall be ruled off and both officers shall verify the balances and certify in the stores ledger or on the inventory that the balances recorded therein have been counted and handed and taken over. Where there are any discrepancies between any balance shown in the stores ledger or inventory and the physical quantity transferred, these discrepancies shall be listed and the list certified by the outgoing and incoming officers and furnished to the Accounting Officer together with such explanation as the outgoing officer may wish to make. The Accounting Officer shall thereafter proceed as in Order 48.