भंडार लेखापरीक्षा-परिचय

The audit of stores accounts should be conducted in accordance with the programme laid down in the Secret Memorandum, keeping in view the general principles enunciated in paras 2.5.1-2.5.4 of MSO (Audit), the rules contained in the Indian Railway Code for Stores Department and the instructions issued by the DAI from time to time. It is important that the organisation and procedure of the local stores Department should be studied carefully and the audit procedure modified to suit local conditions and the method of internal check. Auditing of the accounts maintained by the Stores Accounts branch of FA & CAO’s office, reviews Stores Contracts/Purchase orders finalized by Controller of Stores.