Q. What is Imp rest Stores?
Material obtained not for specific works but as a standing advance for the purpose of material urgent requirements as and when they arise should with the exception of consumable stores such as cotton waste, jute, oil and grease be treated as imp rest stores so long as they are under the control of the authority in charge of the executive unit. All such stores should be borne on an emprest account to be maintained by the departmental subordinate in charge of the stores and this form part of the stores and this form part of the stores balances of the railway.
The imprest with every subordinate should be fixed by the head of the department. The scale of imprest sanctioned for each subordinate should not be increased or decreased except by the authority who originally fixed the scale.
Material issued from in present stock should be recouped as soon after the issues as possible. The subordinate concerned may place requisitions for the recoupment of imprest stores direct on the authorized stores Depot.
No transfer of stores between imprest holders should be permitted except when stores are immediately required in a particular area in an emergency and are not available at the time with the imprest holder of that area. In such exceptional cases the stores required may be obtained from a neighbouring imprest holder who will then charge them off to the final head in his own account.