CHAPTER XVIII
IMPREST STORES (OTHER THAN ENGINEERING STORES)
Definition of Imprest Stores, 1801.
Object of Imprest System,1802.
Two Systems of Imprests, 1803.
Schedule of Imprest Stores, 1805.
Basis for fixing Quantities, 1807.
Requirements of Interchange Stations, 1808.
Monetary Limits, 1810.
Control of Imprests, 1811.
Provision for Special Demands, 1813.
Excess Stores, 1815.
Numerical Ledgers, 1816.
Issue of Material, 1819.
Daily abstracts of Issues, 1821.
Posting of Ledgers, 1822.
Monthly Summary of Issues, 1823.
Returned Stores, 1824.
Transfers, 1828.
Closing of Ledgers and Recoupment of Imprests, 1829.
Allocation, 1835.
Authority to Sign Indents, 1838.
"New for Old", 1839.
Depot Procedure, 1840.
Recoupment of Imprests, 1841;
Review of Scales of Imprests, 1842.
Despatch of Imprest Stores, 1843.
Disposal of the Foils of the Recoupment Schedule (S. 1830), 1844.
Accounts Office- Procedure, 1846.
Special Recoupments, 1848.
Ordinary Requisitions 1849.
Requisitions of Non-Imprest items and Specific Works 1850.
Annual Revaluation and Accountal, 1852.
Verification and Inspection, 1855.
Inspections, 1857.
Accountal of Imprests as Debit of Capital Suspense, 1859.
Accounts Register of Capital Imprests, 1860.
Procedure in Running Sheds, & C., 1862.
Issue and Recoupment Schedules, 1864.
Procedure in the Stores Depots, 1867.
Procedure in the Accounts Office, 1871.
Recoupments, 1873.
Increase or Decrease in Imprest, 1874.
Stock Verification, 1875.
Annual Revaluation, 1876.
Engineering Imprest Stores and Surplus Stores, 1877.
Chapter XVIII
IMPREST STORES (other than engineering Stores)
1801. Definition of Imprest Stores- Materials whether stock items or non-stock items, held in stock at Running Sheds, Train Examining Stations etc, not for specific works but as a standing advance for the purpose of meeting day to day requirements in connection with the repair and maintenance and operation of rolling stock shall, including consumable stores such as cotton waste, jute, oil, grease, etc., be treated as imprest stores, so long as they are under the control of the authority in charge of the executive unit, and have not been issued to works. The material required to upkeep of rolling-stock, by divisional electricians and that required for house lighting purposes at various stations by electric chargeman should also be treated as imprest stores.
Note.- Firewood used for lighting up purposes is not an item of imprest.
1802. Object of Imprest System-The main object of the Imprest System is to control the expenditure on materials used each month in the running repairs of rolling stock, etc. But this involves inter alia, effective financial and departmental control on the stocks of materials held at out-stations and their issue and recoupment.
1803. Two Systems of Imprests-These imprest stores may either be "charged-off stores", in which case their cost would have already been finally debited to Revenue working Expenses, or
Stores forming part of the stores balances of the Railway, the cost of which be at the debit of capital suspense. The railways on which the cost of all or most of the imprest stores held at running sheds etc., has been charged off to revenue, should follow the rules in paragraphs 1805 to1885. Where the cost of such imprest stores stands charges to capital, the rules in paragraphs 1805 to1885. apply only to the extent they are not inconsistent with the rules in paragraphs 1859 to 1877.
1804. A railway may follow only one of the two systems of accounting for imprest stores at "out-stations". If both systems exist on a railway, the system in which the cost of imprest is "charged off' should be adopted in preference to the alternative system.
Accountal of "Charged-off" imprest of Stores
1805. Schedule of Imprest Stores- Schedule of items of such materials showing the quantities of each item which should be held as an imprest should be prepared separately for each imprest holder. This schedule (S. 1805) shall show the following details-
Form No. S. 1805
1. Group of Stores.
2 Price List or Part List Number
3.Brief description of Stores
4.Sanctioned Imprest
5. Rate
6. Value
- Revision of quantity from time to time with reference to authority and
annual revaluation.
______
1806. Copies of the schedule and any, subsequent modifications of it should be supplied to the Divisional Superintendent or the immediate superior of the imprest holders, the Stores Department and Accounts Officer, Stores, who should each keep the same up to date.
1807. Basis for fixing Quantities- The Quantity of each item of Imprest Stores which each imprest holder may hold at a time should be generally based on two months average consumption and should be approved by the General Manager of the railway or any lower authority whom he may authorise.
1808. Requirements of Interchange Stations- Where interchange stations are required to supply, spares for the repair of home line rolling stock damaged on foreign lines, an allowance for, such spares should be included in the imprest stock and they should not be arranged for by special demands on the stores depot. Where the depot cannot supply the demands of all out-stations in full, preference should be given to interchange stations.
1809. All materials in hand in excess of such fixed imprest on the date of the application of these rules should be returned to the Stores Department through Advice Notes of Returned Stores (S-1539) and the cost thereof credited to Working Expenses.
1810. Monetary Limits- The imprest stores fixed for each subordinate should be priced at Price List rates and the cost worked out by the Accounts Officer, Stores and the total value thus ascertained fixed at the approximate limit, in terms of money, of the cost of imprest stores that may be held by each imprest holder. These monetary limits for each imprest holder as revised from time to time should be formally approved by the General manager, once every year.
1811. Control of Imprest-It should be the duty of the Divisional Officer in charge of the imprest holders to see that the imprests are revised from time to time so as to ensure that they are the lowest possible both as regards quantity and value, consistent with actual working requirements. The imprest holder should be held responsible to ask for a reduction or deletion of any item of imprest on the basis of the consumption in his shed or station.
1812. The imprests of imprest holders of one division could be increased or decreased under the orders of the Divisional Officer responsible by a corresponding decrease or increase in the sanctioned imprests of other imprest holders in the same division wherever a change is made in the transportation arrangements involving the transfer of work from one imprest holder to another.
1813. Provision for Special Demands-In case of special demands arising for such work as reconditioning certain classes of rolling stock, which is not expected to be completed within two months, the Divisional Officer may authorize a temporary increase in the imprest stock. A copy of this authority, showing the amount of the increase, the reason for it and the probable duration, should be sent to the Accounts Officer, Stores, and to the Controller Stores.
1814. Deleted.
1815. Excess Stores-The sanctioned allotments present the fixed quantities which should be stocked by the imprest holder. Should, any excess arise, it should either be used under the instructions of the controlling authority to recoup other imprests on the Division, or be returned to Stores Depots promptly and the cost thereof credited to Revenue in the usual way. Such recoupment of imprest should be shown as minus issues with relevant allocation by the receiving imprest holder.
1816. Numerical Ledgers- Each imprest holder should maintain a numerical ledger showing all receipts, issues and balances of imprest material.
1817. These ledgers should preferably be in loose-leaf Form (1817), one sheet being used for each item. The heading of the sheet should show the designation and station of the imprest holder, class of stores, price list number, correct nomenclature and unit of accounting, authorized stock with rate per unit, and a reference to the authority under which the stock has been authorized or subsequently revised.
The ledgers should be closed monthly on a date fixed by each imprest-holder, this date being shown in the Imprest Schedule.
Form No. S. 1817
LEDGER CARD
Class of Stores...... Sanctioned imprest......
P.L. No…………………………Part or Drg. No………………………………
Imprest Schedule Serial No…………………….
Nomenclature…………………Unit………………………..Rate…………………………………
Date ofposting reference / Issue Ticket or other / Receipts / Issues / Total Issues / Balance
Allocation / Allocation / Allocation
1 / 2 / 3 / 4 / 5 / 6 / 7 / 8
Note- Columns 4, 5 and 6 may be omitted if the abstracts and summaries of issues are made daily in forms S. 1821 and S. 1823 respectively.
Repairable MaterialQuantity / Sent to / Date / Received on
9 / 10 / 11 / 12
1818.As each sheet for an item of imprest is completed, the imprest holder should count the balance of the item in stock and record the actual balance as the last entry on the card, e.g., "balance by actual count 42". In case of heavy balances, such count may be made whenever the stock is conveniently low. Discrepancies, if any, should be adjusted in the ledger by a plus or minus entry and also accounted for through the combined issue and Recoupment Schedule (S.1830). The explanation of the discrepancy should be furnished in a letter to his departmental head, who will pass it on to his Accounts Officer with his remarks.
1819. Issue of Material- All issues should be made on issue Tickets which should be signed by a person duly authorized to approve of the drawing of the material. The issue Tickets will be prepared in a form such as that shown below-
Form No. S. 1819
TICKET FOR IMPREST STORES
Serial No. MACHINE NUMBER
Rubber Stamp of imprest Holder
Stores Clerk,
Issue the following stores-Class and P.L. No.
(To be filled in by the Stores Clerk) / Description
Of
Stores / Allocation / Engine Carriage
Wagon No.
......
Signature and date of receiving chargemen
1820. A separate issue Ticket should be made out for each item of stores and should show the head of account to which the cost of material is debitable. The correct part or price list numbers should be entered by the Imprest Ledger Clerk.
1821. Daily Abstract of Issues-At the end of each day the issue Tickets should be arranged by classes price list numbers, and head of allocation. A daily abstract in a form, ruled as shown below should then be Prepared separately for each class of materials showing the total quantity of each item issued for the day and the quantities debitable to each head of account.
Form No. S. 1821
DAILY ABSTRACT OF ISSUES-CHARGED OFF STORES
Date......
Head of Allocation / B II / B III / C II / C IIIClass and
P.L / Issue Ticket No. / Quantity / Quantity / Quantity / Quantity / Total quantity for the day for each item
1822. Posting of Ledgers- The ledgers (S.1817) should be posted daily from the abstracts of issue tickets for each day.
1823. Monthly Summary of Issues- A monthly summary in a form designed as shown below should be posted daily from the daily abstracts (S. 1821) and totalled at the end of the month.
Form No. S. 1823
MONTHLY SUMMARY OF ISSUES - “CHARGED OFF ” STORES
Class…………………..
P.L No. P.L No.Date / Allocation / Allocation / Allocation / Allocation / Allocation / Allocation
Quantity / Quantity / Quantity / Quantity / Quantity / Quantity
Total quantity for each head under each P.L No.
Total Issues
Note-The need for the daily abstracts and monthly summaries provided for in paragraphs 1821-1823 does not arise in case the Issue Tickets (S. 1819) themselves are valued.
1824. Returned Stores- Supplies of Serviceable stores should generally be obtained from the stores depots. But such serviceable material as may be received from line or reclaimed from scrap and is not used up immediately on work, should be taken on to the imprest Ledgers (S. 1817) besides which there should be no other account. If the balance is thereby increased to a figure in excess of the fixed imprest, all such excess should be returned to the depot on Advice Notes of Returned Stores (S. 1539).
1825. Whenever such stores are taken into imprest stock, the transactions should be shown as minus issues and accounted for accordingly.
- Scrap material received back from the line should not be taken on to the Imprest
Ledgers (S.1817), but should be returned to the stores depots under Advice Notes (S. 1539). These advice Notes should be given a separate serial number for each shed or station and be marked "Imprest'.
1827. The quantities demanded in recoupment of imprest should be the total issues minus such receipts, i.e., the quantity required to bring up the stock to the sanctioned level.
1828. Transfers-No transfer to stores between imprest holders should be made except in emergencies. In such exceptional cases, the stores required may be obtained from a neighbouring imprest holder, who will however account for them as an issue made by himself to work and will give a suitable remark on all connected documents to show where the material has actually gone.
1829. Closing of Ledgers and Recoupment of Imprests-The Divisional Officers should fix the dates of accounting period for each imprest holder and intimate the same to the Accounts Officer, Stores.
1830. Each Imprest holder should close his ledgers monthly on the dates fixed for him and check them with the Issue and Recoupment Schedule which should be prepared in the form shown below from the Monthly Summary of Issues (S. 1823).
Form No. S. 1830
COMBINED ISSUE AND RECOUPMENT SCHEDULE
For period from…………..to…………of (Designation of Imprest holders)
Station…………………
Class……………………
Serial No. of imprest / PL No. / Brief description of stores / Sanctioned imprest / Closingbalance / Qty. demanded for
Recoup-ment / Qty issued by depot / Rate / Unit / Value of Qty
1 / 2 / 3 / 4 / 5 / 6 / 7 / 8 / 9 / 10
Stores depot balance after / Date of posting and initials of poster / Heads of accounts and value
(a) Stock / (b)
Period / B II / B III
Qty. / Value / Qty. / Value
11 / 12 / 13
1831. The issue and recoupment schedule should be prepared in four copies all of which should be sent to the Stores Depot, which the Controller of Stores may assign as the supply depot for each imprest holder.
1832. Items of stores relating to different classes of stores should be prepared on separate sheets.
1833. The first six Columns should be filled in by the imprest holder and the quantity shown under column 6 should be no more or less than the quantity issued by him to works unless certain receipts from other sources than the depot had been received during the recoupment period or there has been less recoupment on the last occasion.
1834.The imprest holder shall ordinarily recoup the full quantity necessary to bring up his, balance to the fixed imprest. The Stores Department will carry out a (Percentage) check to ensure that the above rule is not infringed and bring to the notice of the Transportation Department any
irregularities that may be detected.
1835. Allocation-The imprest holder should split the quantity under column 6 by heads of account debitable and show the same in column 13. The values debitable to each head of account would then be split up accordingly by the Accounts officer, Stores and shown along side the quantities.
1836. If the depot had "less-recouped" any item, the debit should be made by the Accounts Officer in the order of the heads of allocation shown in column 13, the quantity “ less-recouped" being worked off against the last head of account. In the recoupment schedule for the following month, the imprest holder should take care to show the quantity, “less recouped ” in the previous month against the corrected head of allocation. The columns for the allocation and values are shown on the, sample from but should not be printed, being left to the imprest holder of Columinize in manuscript as and when required.
1837. Column 7 will be filled in by the Ward of the Depot making the recoupment and columns 11 and 12 (a) will be entered by the Depot Ledger Section. The figures of rate, unit and value by each detailed head of account and for the total will be filled in by the Accounts Department.
1838. Authority to Sign Indents- Indents for recoupment may be directly by imprest holders under their signatures and the counter signature of District or Divisional Officers for such indents is not necessary.
1839. “ New for Old ” - In respect of repairable materials, the general principle should be followed that old items of stores should be returned in exchange for each new item demanded. A list of items which should be invariable returned in this way should be issued by Railway Administrations. An illustrated list is printed as Appendix VIII to this Code. Reference to the Advice Note (S. 1539) under which such stores have been returned should be quoted on the Recoupment Schedule (S. 1830) against the relevant items. If an item on such a list has been lost or cannot be returned for some reason, a statement should be sent detailing the shortages and giving brief explanation why the item could not be produced in exchange.
1840. Depot Procedure-On receipt of the recoupment schedules (S.1830) in the depot, they should be, checked to see that in all cases of failure to submit an old item in exchange for a hew one an explanation has been given. The statement should then be sent by the Depot Officer to the Divisional Officer concerned for any action he may consider necessary.
1841. Recoupment of Imprests-The Depot Officer should enter in the copies of the Recoupment Schedule (S.1830) the quantities of materials actually issued against the quantity demanded. If the former is different from the latter, the balance of the indent is automatically cancelled. The imprest holder may recoup the balance through the next schedule or through a special recoupment schedule as and when necessary.
1842. Review of Scales of Imprests- Suitable arrangements should exist for the periodical examination, at intervals of not less than six months, of the scales of Imprest with reference to the actual issues for the purpose of seeing of the Imprest can be reduced.
1843. Despatch of Imprest Stores-The depot will despatch the materials by the usual railway services or stores vans and the supply will be treated as having been issued to imprest holders as soon as stores are made over to the Traffic staff or the subordinate in charge of the stores van.
1844. Disposal of the foils of the Recoupment Schedule S.1830- Two copies of the issue and recoupment schedule as completed by the Stores Depot should be sent along with the material. Acknowledgements for the material supply should be obtained on both the copies from the imprest holder. One copy will be held by the depot as receipt, while the other copy will be submitted by the imprest holder to his District or Divisional office for check with the copy received from the Stores Accounts Office.