Q. What is Material at site Return?
The authority is executive charge of a work should be responsible for holding in safe custody for controlling the consumption and to the extent prescribed here in after for the correct accountal of all materials at site of such work also for the return to stores transfer or disposal other wise to the best advantage of the railway of any material at site which it appears certain will not be consumed on that work.
As material are issued for consumption on the work the date quantity and sub head to which they are chargeable should be recorded under issued but found subsequently to be surplus to requirements should be brought back into record as minus issue such transactions should where ever practicable be avoided by continue issue to exact and immediate requirement or by recording then only when actually consumed.
Material at site returned to stores transferred or other wise disposed and shown in their respective records with the date Qty and disposal reference as minus receipts.