Rule 211 — GFR
Original Rule Text
Rule 211 Lists and Accounts.
(i) The Officer-in-charge of stores shall maintain suitable item-wise lists and accounts and prepare accurate returns in respect of the goods and materials in his charge making it possible at any point of time to check the actual balances with the book balances. The form of the stock accounts mentioned above shall be determined with reference to the nature of the goods and materials, the frequency of the transactions and the special requirements of the concerned Ministries/Departments.
(ii) Separate accounts shall be kept for
(a) Fixed Assets such as plant, machinery, equipment, furniture, fixtures etc. in the Form GFR-22.
(b) Consumables such as office stationery, chemicals, maintenance spare parts etc. in the Form GFR-23.
(c) Library books in the Form GFR 18
(d) Assets of historical/artistic value held by museum/government departments in the Form GFR-24.
Note: These forms can be supplemented with additional details by Ministries/ Departments as required.