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APPENDIX XIV.STATIONERY OFFICE—STOCKTAKING PROCEDURE.Cléireach, An Coiste um Chuntais Phoiblí. 1. At the proceedings of the Committee of Public Accounts on 3rd October, 1957, in connection with the Appropriation Account of the Stationery Office 1955/56 I undertook to furnish a statement regarding stocktaking procedure in the Stationery Office and my views as to the accuracy and dependability of the annual stocktaking. 2. It is the policy, in order to secure the financial benefits of purchasing in bulk quantities at competitive trade prices, as well as to provide an uninterrupted service to Departments, to maintain stocks of all standard varieties of printing and writing papers, stationery and office requisites, including typewriters and duplicators, for which there is a demand. Stock ledgers are kept in itemised form in which the quantities purchased and issued are posted and a running balance kept. 3. A supervised general stocktaking is held every year as at 31st March. The stocktakers are selected from the clerical staff. The stocktakers are provided with stock books containing itemized descriptions of all stocks held. Each stocktaker and the warehouse representative counts independently the buantities of each item of stock, the quantities being recorded in the stock books. Spot checks are made by the supervising officer and at the conclusion of stocktaking he carries out an inspection to ensure that the prescribed procedure has been followed. The figures of the actual stocks on hands as at 31st March as recorded in the stock books are posted as the opening balances in the stock ledgers for the ensuing year. The quantities are costed. 4. A statement is then prepared showing in respect of each item of stock the balance at 31st March as shown by the stock ledger as compared with the actual stocktaking and from these figures the surplus or deficiency (if any) is ascertained and valued at cost price. 5. Investigations are made into the cause of discrepancies. Errors and omissions located in the course of the investigation are adjusted and the net surplus or deficiency on the stocktaking is ascertained. If the net value of unexplained discrepancies is not considered to be excessive in relation to the total value of stocks held the matter is closed. It is difficult to secure complete accuracy in the annual stocktaking, but I am satisfied that the existing arrangements are adequate and provide dependable and accurate results. (Signed) T. J. MALONE, Ceannasaí, Oifig an tSoláthair. 12 Samhain, 1957. |
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