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Financial Regulations · s 587

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s 587

The procedure for Boards of Survey shall be as follows:-

109 587.1 The Survey shall begin on the first business day after 31st.

December unless otherwise directed;

587.2 The hours of attendance of Boards of Survey shall be fixed by the President;

Annual Boards of Survey.

Date and

Duties of

Board of

Survey.

---

THE BRUNEI GOVE.Kr'IlvJ..~...~~.

Boards do not relieve

Heads of

Departments of responsibility.

Standing

Boards of

Survey.

587.3 The ledgers shall be balanced before H1c work;

587.4 The Board shall check at random not less than 20% of the items held but the President of the Board shall use his discretion as to the extent of further checking in detail in respect of valuable and attractive items held in the store.

Should any serious discrepancies or malpractice be discovered the President of the Board should report the facts immediately to the State Financial Officer who shall thereupon determine what additional checks are to be ap-plied.

587.5 The Board\ shall include in its report all discrepancies disclosed qetween the balances and actual stocks. Any ex-planations that the Board can obtain in regard to the ex-cesses or deficiences shall also be included in the report ;

587.6 Note shall be taken of any stores checked which appear to be unserviceable and they shall be listed separately. The

Board shall record in its Report its opinion as to why the stores have become unserviceable ;

587.7 All items found surplus to the ledger or inventory balance will be immediately brought on charge by receipt voucher and the ledger entry shall be clearly countersigned by the

President of the Board. In the case of deficiencies the

President of the Board shall report full details to the Head of Department to enable him to take immediate action in accordance with Regulations 286- 293. All items found to be surplus or deficient will be included in the Board's

Report;

587.8 On completion of the Survey the Board shall forward its

Report in duplicate to the Mentri Besar through the State

Financial Officer. Copies will also be sent to the Head of

Department concerned and to the Auditor General. The

Head of Department shall submit in duplicate to the State

Financial Officer, with a copy to the Auditor General, such observations and recommendations as he considers necessary.