Rule 211 - Stores & Accounts | KartavyaDesk
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. Hiring out of Fixed Assets. When
What This Means
Rule 211 of the General Financial Rules (GFR), 2017, is all about keeping accurate records of government-owned stuff, also known as 'stores'. Think of it as a detailed inventory system. The officer in charge of these stores is responsible for maintaining lists and accounts so that at any time, you can check what the records say against what's actually there. This ensures transparency and accountability in how government assets are managed.
The rule specifies that different types of assets need to be tracked separately. This includes fixed assets like computers and furniture, consumables like stationery, library books, and valuable historical items. Each category has a specific form (GFR-22, GFR-23, GFR-18, and GFR-24) to use for recording information. Departments can add extra details to these forms if needed. The main goal is to have a clear and up-to-date picture of all government assets, preventing loss, theft, or misuse.
Essentially, Rule 211 affects anyone responsible for managing government property, from storekeepers to department heads. It emphasizes the importance of meticulous record-keeping and regular verification to safeguard public resources. By following this rule, government employees contribute to efficient asset management and prevent financial irregularities.
This explanation was generated with AI assistance for educational purposes. Always refer to the official gazette notification for authoritative text.
Key Points
- •Officer-in-charge must maintain item-wise lists and accounts of stores.
- •Actual balances must be verifiable against book balances at any time.
- •Separate accounts are required for Fixed Assets (GFR-22), Consumables (GFR-23), Library Books (GFR-18), and Historical Assets (GFR-24).
- •Ministries/Departments can supplement the standard forms with additional details.
- •The form of stock accounts should be determined by the nature of goods, transaction frequency, and departmental needs.
Practical Example
Mr. Sharma is the storekeeper at the Ministry of Rural Development. He's responsible for managing everything from office stationery to computers. According to Rule 211, Mr. Sharma must maintain separate accounts. He uses GFR-23 to track the consumption of stationery items like pens, paper, and printer cartridges. He also uses GFR-22 to keep a record of the ministry's computers, furniture, and other fixed assets.
Every quarter, Mr. Sharma physically verifies the stock of stationery and matches it with the records in GFR-23. If there's a discrepancy, like 50 pens missing, he investigates the cause. Similarly, he checks the condition of the computers listed in GFR-22 and updates the records if any have been disposed of or replaced. This ensures that the ministry's asset register is always accurate and up-to-date, preventing potential losses or misuse of government property. He also maintains GFR-18 for the ministry's small library, and GFR-24 for the antique map displayed in the lobby.
This explanation was generated with AI assistance for educational purposes. Always refer to the official gazette notification for authoritative text.
Frequently Asked Questions
What happens if there's a discrepancy between the physical stock and the book balance?▼
Can we modify the standard GFR forms to suit our department's specific needs?▼
Who is responsible if the stores are not properly accounted for?▼
Does Rule 211 apply to all government departments?▼
What is the purpose of maintaining separate accounts for different types of assets?▼
This explanation was generated with AI assistance for educational purposes. Always refer to the official gazette notification for authoritative text.
Test Your Knowledge
Question 1 of 3
According to Rule 211 of GFR 2017, what is the primary responsibility of the Officer-in-charge of stores?
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