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Rule 213 - Inventory Verification | KartavyaDesk

GFR 2017

Original Rule Text

Rule 213 (3) Procedure for verification: (i) Verification shall always be made in the presence of the officer, responsible for the custody of the inventory being verified. (ii) A certificate of verification along with the findings shall be recorded in the stock register. (iii) Discrepancies, including shortages, damages and unserviceable goods, if any, identified during verification, shall immediately be brought to the notice of the competent authority for taking appropriate action in accordance with provision given in Rule 33 to 38.

What This Means

Rule 213 of the General Financial Rules (GFR), 2017, focuses on how to properly verify inventory or stock in government offices. Think of it like a regular check-up for all the items your department owns, from stationery to equipment. This rule ensures that these checks are done correctly and any problems are addressed promptly. It's all about accountability and making sure government resources are well-managed.

Specifically, Rule 213(3) outlines the procedure for this verification process. It mandates that the officer responsible for keeping track of the inventory must be present during the verification. After the verification, a written record (certificate) must be made in the stock register, noting any discrepancies like missing items, damaged goods, or items that are no longer usable. If any such issues are found, they must be immediately reported to the appropriate authority for action, following the guidelines in Rules 33 to 38 of the GFR, which deal with loss, theft, and write-offs.

This rule affects all government employees who are responsible for managing and maintaining inventory. It ensures transparency and helps prevent losses or misuse of government property. By following this rule, government departments can maintain accurate records and ensure that resources are used effectively.

This explanation was generated with AI assistance for educational purposes. Always refer to the official gazette notification for authoritative text.

Key Points

  • •Verification must be done in the presence of the officer responsible for the inventory.
  • •A verification certificate with findings must be recorded in the stock register.
  • •Discrepancies (shortages, damages, unserviceable goods) must be reported immediately.
  • •Appropriate action must be taken as per GFR Rules 33 to 38 for discrepancies.
  • •The rule promotes accountability and proper management of government assets.

Practical Example

Mr. Sharma, a storekeeper at the Ministry of Rural Development, is conducting the annual stock verification. Ms. Verma, the Section Officer responsible for the inventory records, is present during the verification. They find that 10 reams of A4 paper are missing and 2 printers are damaged beyond repair. Ms. Verma immediately records these discrepancies in the stock register and prepares a verification certificate. She then informs her superior, the Under Secretary, about the missing paper and damaged printers. The Under Secretary initiates an inquiry to determine the cause of the loss and damage, following the procedures outlined in GFR Rules 33 to 38. Based on the inquiry report, appropriate action is taken to recover the loss and dispose of the unserviceable printers.

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 the officer responsible for the inventory cannot be present during verification?▼
The rule mandates their presence. If they are unavailable due to unavoidable circumstances, a designated representative with sufficient knowledge of the inventory should be present, and the reasons for the original officer's absence should be documented.
What constitutes a 'competent authority' for reporting discrepancies?▼
The 'competent authority' varies depending on the department and the value of the discrepancies. It is usually the officer who has the power to sanction write-offs or initiate investigations, as defined by the department's internal rules and delegation of financial powers.
What if the discrepancies are minor, like a few missing pens?▼
Even minor discrepancies should be recorded. While the action taken might be less severe, documenting everything ensures a complete and accurate record of the inventory. Consistent minor losses can indicate systemic issues that need addressing.
Where can I find the specific procedures outlined in GFR Rules 33 to 38?▼
GFR Rules 33 to 38 are available in the General Financial Rules, 2017 document, which can be accessed on the Department of Expenditure, Ministry of Finance website.
Is this rule applicable to all government departments?▼
Yes, the General Financial Rules, 2017, including Rule 213, are generally applicable to all Ministries and Departments of the Government of India, unless specifically exempted by any other rule or order.

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 213(3) of GFR 2017, who must be present during the verification of inventory?

Related Rules

Rule 271General Financial Rules 2017 (amended July 2024) - Rule 271 - Chapter 10Rule 109General Financial Rules 2017 (amended July 2024) - Rule 109Rule 146General Financial Rules 2017 (amended July 2024) - Rule 146 - Chapter 6Rule 169General Financial Rules 2017 (amended July 2024) - Rule 169 - Chapter 6Rule 215General Financial Rules 2017 (amended July 2024) - Rule 215 - Chapter 6

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