Stores.

Stores required for use are obtained by means of a requisition on the Stores Branch. The requisition form must be signed by an authorised officer, and must give the number of the account to which the charges are to be debited.

Each four weekly period the Stores Branch prepares summarised stores debit sheets showing total charge to each primary account. These summarised sheets form the journal for posting to the expenditure ledgers.

The total debit for each control account is also extracted and entered in the classified expenditure journal for posting to the control ledger. Here again the control account entries provide an effective check on the stores debits in the expenditure ledgers without burdening the control ledger with unnecessary detail.

The total stores issues for year ended March 31st, 1926, amounted to £2,327,126, or 30 per cent. of the total expenditure.