manual on management of drugs

alance as per ledger, actual balance on hand, excesses and shortages found
should then be entered in form Treasury and Audit – 66.
(iv). Besides reporting of excesses and shortages, the Board should comment in
a separate report any unsatisfactory features observed in the accounting of
stores, excesses non-moving items, fast moving items, idling equipment, etc.
(v). After completion of the entries in form Treasury and Audit-66, the Board
should obtain the signature of the Officer-in-Charge of stores on the forms
certifying to the fact that the quantities entered in the forms are correct.
(vi).The excess items found at the verification should be entered in the Stock
Book.
(vii). The form Treasury Audit-66 should be prepared in quadruplicate. They
should be signed by all the members of the Board of Survey. The forms should
then be handed over to the Head of the Decentralized Unit/Specialized
Campaign, Officer in Charge of the institution, together with their special
report.
(viii).The Head of the Decentralized Unit/Specialized Campaigns should
forward the copies of the report as follows;
a) One copy to the Auditor General
b) One copy to the Deputy Director General (Finance) of the Ministry;
c) One copy to the Head of the Institution for reporting the value of
shortages and fixing the responsibility on officers responsible for the
shortages.
(ix). The Head of the Institution will personally and primarily be responsible
for ensuring that the amounts noted in the shortage register are promptly
recovered from the officers responsible and the items are written off from the
books.
(x). All recoveries in the first instance should be kept in the Miscellaneous
deposits of the General Deposit Account for a period of three months. If no
appeals are received during this time such amount should be credited to
revenue.
14. It shall be the responsibility of all OIC of drugs, surgical equipment and
laboratory stores to have their inventory book balanced at the end of each
financial year and carry forward the balances to the new year to enable the Board
of Survey to commence verification early in the financial year. The Officers
should also assist the Board of Survey by providing all information required for
the verification and proving the physical existence of the items
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