ALAM[1(para 01-145),2(para 146-

359),3(para 360-486)]
AAC- by LAO to CDA by 25th of july each
1 21
year.
ABCDE copy- when store transfer from one
2 depot to another issue vrs prepared in five 40
copy.
AFMC-consist of college Qtr master/central
3 medi. store/Blood 357
tranfusion/path/radiology/hygine deptt
AFMC-Tution fee charge form pvt. Post
4 graduate degree student as per rule cr. To 357-A
Govt.
5 AFMS depot- audit 199-203
AFMS Depot-Acct/audit/Payment issue(class
6 182-184
I to III)
AFMS Depot-No stores to be issue to pvt.
7 181(N)
Party except with the sanciton of Govt.
ALIMCO, Pune-
8 205-207
Audit/issues/Renewals/Repairs
9 Ammuniton Depot/Accounts- Audit 229, 292-296
Appr. A/c- Maint by LAO in r/o losses of
10 store/cash(not incl. surplus/obsolete/extra 22
penal deduction)
Army HQrs Br.-AAO attached to CIV GT Coys
11 ASC/Local Audit objection/SB/Defence 439-442
Deptt. canteen
Army HQrs Br.-Hot & cold weather amenity
12 407(IV),(XI)
stores ledger/School of foreign lanuages
Army HQrs Br.-Packing materials/verification
13 422-426
of stock/Payment issue/Losses/Loan Issue
Army HQrs Br.-School &
409, 411,
14 college([Link])/Embarkatin HQr/Packing
417
A/c-Loses
Army HQrs Br.-Statin Transport/its
15 427-430
audit/Animal Transport/Hired Transport
16 Army HQrs Br.-TA unit/NCC units 434, 435-437
Arrears-A/c audited Qtrly/Halfyly/Annulay
17 9(N1)
not audit within 3/6/9 month is called arear
18 ASC supply depot-Audit/Loses 147-148
Audit enfacement- only red colour is used by
19 audit staff for all enfacmnt eg. Audited, 97
objected, linked

ALAM-I
20 Audit of check Rolls - Industrial Estt/TLB 273-274-275
Audit of E copy by LAO of consignor is
21 minim. 1% of 60 vrs whichever is less and 51
mark pers. link by LAO
Bakeries- store to bakery top list+ E copy
22 sent by LAO to CDA vice-versa fm CDA to 65, 354-356
consigne LAO for ver.
23 Base workshop-function & workorder 243-244
Cantt. Board- audit and collecting of water
376(N1 to
24 tax as per section 234 of the cantonmnet
N4)
Act-1924
Cantt. Board- audit obj.-if LAO think fit send
25 to CDA who send GOC-in-C/Central Govt 362
incuding in MFAI
Cantt. Board- auditabel document- cash
26 book/TE/Imp. Register/Pass book/Cheque 366-371
book/Assment list..
Cantt. Board-Audit Enfacement-as
27 'audited','objected to',remarked on',test 363
checked' by LAO & staff
Cantt. Board-audit fee-Based on strengh of
28 audit party(saterday-full charge) note 364
remark colm of reprt
Cantt. Board-Audit Hly by audit party(1
29 sr(AAO/AO)/2jr. Aud.) for 1 mnth detailed 361
audit taking audit fee
Cantt. Board-Hospital /School/Store/POL
30 A/c/Unserviceable store/OVR Qtr/Trunk 383-390
call/Assesment Regtr
Cantt. Board-SB/Leave/Pension &
31 Gratuity/G-in-aid/Tender/Misc/Annual 392-399
A/c/Loss statement
Car Diary- record In red ink for amenity
32 purp.(pment or free) in remark 310(vii)(A)(j)
colmn+maint. Pay. Transp. Regis.
Car Diary-may be signed by officer(only in
310(vii)(A)
33 english) accompanying sr. officer(not below
(c)
Brig.)
Casting, closing book balances/opening book
34 35-38
balances
Cater Patterson system-several units in
310(vii)(B)
35 station deployed one vehicle for supply of
(2)
store at same place

ALAM-I
36 Concession vrs- general check and pairing 458-459
37 Condemnation Board 300
Consum. Unit- If B not recd over 3 mnth,
38 LAO collect extr copy of E & sch. to consigne 61
LAO & inf. Auth.
Consum. unit- issue vrs not recd in 3
39 mthI([Link] sys.)recd frm consinor LAO & 54
link 100% consgne led.
Consum. unit-D copy(x) LAO link [Link] A
40 copy, collect E & compare with A & B and 59-60
send und. detail List.
CP vrs -100% pay./95% pay./100% Adv.-
41 CDA send to LAO-Vrs.+receipt copy of insp. 77
Note (exept 95%)
Credit Notes- General check, detailed check
42 (5% issued during the period of audit)& 452, 455-456
pairing
43 Defence land held by army unit- audit 304
Depot contingt return-in war/other reason
44 supply unit admn. by Army HQr QMG exer. 152(N)
powr of GOC-in-C
Disbandment of units- store a/c should be
45 closed and made availabe to audit of LAO 313
concerned
Disposal of forms on disbandment of
46 461, 462
unit//Destruction of obsoleter forms
Disposal of Saw Dust/dirty & oily cotton
47 261-263
waste/scrap metel
Distribution statement-Statement of inward
48 E copies of vrs recd from diff. LAOs(Annx-A) 58
(pg-58)
Duty of LAO- generally visit each
49 unit/formation once every Qtr, for 7, 9
outstation-Halfyearly, NCC-Yerly
Duty of LAO-Org. obj. statement/re-audit
50 remarks and corrs. on imp. nature by ALAO 5
but finaly LAO
EME workshop(Lignt repair/Field repair/Base
51 241-242
Repair)-Function &audit
52 ESD-General/audit Check 276-277-278
53 Expense store ledger 258

ALAM-I
 Extent of audit(Aneex-A )-Enhance by LAO
54 using his discretion & judgement with 34
reporting CDA
Fin. Advice- by LAO not include in Obj.
55 Statmnt but discuss with OC/Sub Area. 15, 16
Comdr & rep. to CDA Qtly
Final receipts/Final issues- surplus found in
56 stock taking/issue for final consum. chg off 33(c)
on loss stamnt.
57 Food inspection units- function/audit 169-170
58 Forage return- audit 284
Fuel- for cooking/warming & drying/misc.
59 286-288
purposes
General Rules observed in audit/audit of 112, 124,
60
issue/issue on payment 125
Imported ASC supply- work of consignee
61 79(N2)
unit is done by food inspection unit
Imported Store- If packing A/c(x), verify
62 store with invices of CDA & returned to CDA 79
under regd. Post
Imported Store-LAO link+pair & enfaced,
63 return Orig. to consignee & duplicate + CRV 79
to CDA
Imported Store-Packing A/c(in dupli. recd by
64 landing offi.)+ CRV(mark deffi. if) send by 78
consine to LAO
65 Inspection Depot-Audit 231
Internal Check of records of issue/recipt of
66 store in various unit/formation/depot - by 1
DAD
Kit/Battery of vehicles(from obsolete &
67 unservble- taken off the vhecle and passed 224, 226
to Kit/Battery Store
Labour Estt. In EME workshop- fixed by
68 272
Army HQ and reviewed annually.
Linking- Bringing together the entry in
69 32(b)(N)
ledger & supporting vrs or vice versa
Linking- consignor ledger to E copy of vrs by
70 consigner LAO(Note vice versa) as per 53
appendix A(Pg-77)
Linking- E copy to consignee ledgerby
71 consiignee LAO, if large consigne recpt not 55
[Link]. exe. Offi.

ALAM-I
 List of reg. for audit- Maint. by LAO/ALAO &
72 11
send to the CDA for approval
Loan issue register- cost of
73 packing/freight(both dir.)/damage borne by 188
indentor-not for civil institutin
Local audit certificate- by LAO on auditor's
74 98
check
Local audit complition report/in prog.- LAO
75 17
report to CDA monthly.
Local audit is conducted by LAO/local audit
76 staff(AAO/SO(A)/SA/Aud/Clk )& Review by 2
IDAS officer
Loss statement- Tabe(where pricing is done
77 by executive subject to post scruitiny by 92
LAO)
Loss Statement- ASC store- for net loss but
78 CFA gross loss(not for disposal under order 133-134
of DG of dispos.)
Loss statement- Tinned provision in ASC
79 Store- deterioration in warranty period 132
reported to Army HQrs
Loss Statement- Transit in India-first take all
80 store as vrs - sanction by CFA/admit by 135-136
conisgnr adjusted
Loss statement-Amt.<=20000(Theft…) not
81 subject to prior scruit. but after sanc. CFA 93(1)
full scrutiny by LAO
Losses- Store due to theft, fraud,
82 neglect/other is 75000/200000 & Cash 23, 25
25000/50000 report to CDA qtly
LP vrs- CDA send to LAO- Sub list+top
83 list(upper & ack. Portion)+abstract fo vrs for 68
verification
LP vrs- group SO/AAO check 25% vrs of
84 value 20000 & above and link & signed, If 71, 73
vrs not cr. in ledger
LP vrs- LA staff tally vrs to ledger, link will
85 be ringed round, intial dt.(red ink )& vrs 70
enfaced 'test linked'
86 MFAI- Qtly report by LAO to CDA 20
87 MF-audit of Cash a/c general/by LAO 342, 343
88 MF-audit of wages book/dairy produced a/c 344-345

ALAM-I
 MF-audit Qtly/Hyly-Cash book+Vrs forward
89 by CDA to LAO for audit as per Appx. A and 337-338, 340
return with cert.
MF-conversion of green grass into hay/loss
90 of hay-supported by conversion statmnt/not 348(j)/(k)
exceed % loss
MF-Coupons-diff. category of coupon from
91 manager coupon stock book to cashier 346
coupon storck-Audit
MF-coupons-only for cash sale/valid up to 346(7N)/
92
last dt of sixth month (12N)
MF-Loss of animals-after six month loss
93 statement-Rate-farm breed aminal or with 347(s)
calve/pur.-2/1 time
MF-subsidiary books-unpriced inventory
94 book/stack & silo register/land & cult. Reg./ 349
team register ……
MH- a/c(Admition & discarhrge book, ration
95 & packing mat.,clothing/Gift equip. ledger 315, 316
etc) & Audit
MH- recovryHSR-follow. the day of
96 detention/admisn to dischg (no after 1400 to 317(N2)
same day but bef. frac)
MH-diet-Patient for obs. No diet,Brest fed
318(6)(N2
97 baby can be given glaxo by MO, All sick
&3)
attendants 'O' diet
MH-Gift equp. Ledger(maintain Properly)-
98 Red cross stores being gift are not issued on 322(ii)
payment
MH-Hospital clothing(only for lying patient)-
99 when escortd/not escortd resp. patient 319
/regular issue vrs
100 Military Dental centre/unit-a/c & audit 333-334
101 Military vetenary hospital- a/c & audit 324-325
Nominal Vrs(wrong receipt/superseded)-not
102 for struck off/brought on chg by 47-49
issuing/receiving station
Objection more than 3 month old in unit-
103 duty of LAO to report commd. Hqrs if not 3
respond to CDA
Objection raised- watched audit progr. Reg.
104 by LAO & persue prev. objection with current 99
objection

ALAM-I
105 Officer's Shop- function/A/c/Audit 232-234
106 Oil for lamp 289
Ord. and store dept- D copy(x), before sch.
107 E copy Gp symbol with vrs no. of recpt 62
copy/dt. transcr. in it
Ordnance Depot-responsible for storage &
108 211
supply of AOC supply- audit
Ordnance Store Section(EME)-
109 Function/A/c/Audit, Ordnance store ledger- 235-237, 291
audit
Packing materials- empty servicble mat.
110 return-Wire Ties/Hoop Iron Ties/Hesian 150(d), 290
Covers-85%/90%/90%
Pairing- bringing together two documents
111 which are supposed to be facimile(D & E 51(N1)
copy)
Payment Issue- Priced by LAO but execut
112 auth in RSSD/ASC retail shop/Officer's 88, 113
shop/demnd frm Offi.
Payment issue schedules- prepared duplicate
113 by LAO execpt inter serveces stores 114
transction
Payment Issue to civil deptt/state/UT- raised
114 against their AO with vrs+dispatch proof 91(iii)(N)
then LAO to CDA
115 POL- Audit 227
POL Depot- Accounting[POL by gallons(at 85
116 165-168, 310
degree)/grease by wt.]/Audit
Post audit of check rolls-by LAO & put up to
117 CDA by 25th of following month with fund 141-142
recovery sch.
Private Hired transport- not used by officer
310(vii)(J)
118 who get TA/DA (own arrange)except prior
(N)
sanciton of Govt.
Prog. For local audit- Qtly by LAO &
119 submitted to CDA by 20th of the 2nd month 10
of preceeding Qtr.
Quality assurance org.-General/Tech. store
120 482, 483
section
121 R&D org.-Issue of developed items & store 480
R&D org.-Project register/project cmmitment 473, 475,
122
register/project expenditure card 476

ALAM-I
 R&D org.-Store & a/c(consumable/non
123 comsumable store)/Return of store after 477-478, 479
completion of project
Railway warrrant-General check, detailed
124 check (5% issued during the period of 447, 450-451
audit)& pairing
Railway warrrant-Return journey of student-
125 457(a)
10% forwarded by PCA(Fys) to LAO for audit
Ration Return and Quantitative ledger- used
126 for consuming unit as a normal 194, 283
consumtion/Ration ret aud
Reconcilition statmnt-ensr. price paymnt
127 issue vrs recd with mnthly skelton list includ 116
in pay. Issue sch.
Refregerator- responsibility of repair is EME
128 but officers messes from hiring pool resp. of 266(a)
MES
Register for recording the occupancy of the
129 310-A
guest rooms
Register of Depot contingencies- entered all
130 151
expendible articles
Register of land/unit transport/used & waste
131 303, 305-307
oil/losses
132 Register of supply order- audit 159
Register of Tender- All record by
133 ASC/AOC/Farm authorities and checked by 139-140
LAO.
Register of Work Order of Base Workshop &
134 252-253
its audit
Reilwary warrant/cr. Note- transfer from one
135 unit to another/(2 copy of issue vrs 460, 460(N1)
forwarded to CFA,Fys)
Remount Depot- Accounting/Audit/Strength
136 171-173
of Animals
Remount Depot- Cultivation Farm/veterinary
137 176,178.18
hospitals/workshop a/c
Retail shops/ASC/Ration stands-
138 pricing(CP/LP article-stock book 162-63
paymt./published rate)-audit
RSSD & Salvage sub depot-comprises fo
139 clothing+General store+Tech. store+MT 212(i)
execpt ammunition

ALAM-I
 RSSD- A/c Card(record of Receipt, Issue &
140 213-214
Balance)/Audit
Salvage Section/Sub depot-
141 215-217
function/A/c/Audit
Service Book-check(25%)/nearing
142 superanuuation/record of SB/verification of 463-467
pt-II order/LPC check
Skelton List-Fwarding list of vrs sent by
143 issue dept to LAO Mnthly25th(Ord./Stor) & 41(N), 42
Decade(Supp) dept
Special Ration Stand- No audit only see
144 authenticity but for any unussal feture with 163-A
CDA
Spectacle centre-not supp./replace to public
145 exp. or on paymnt-officer's/soldier's 335(2)
family/Ex. Serv. Man
Spectacle Group-issue to auth. person if any
146 chage/loss regularised by loss 195
certiifcate/cash recovery
Stock Taking- Vehicles/Kits & Equip./POL-
147 Half Yly(March/Sept)/Hafl Yly(as the 228(i)
case)/Monthly
Stock Verif.-responsible executiv auth. But
148 LAO 'put upon enquiry' & check intimating 83-84
CDA(CO arrange)
Stock verification has been carried out by
149 LAO at intervals and certified on ledger by 31(f)
exe. Auth.
Store from Army to Nav/AF- 3 copy of
150 Vrs,LAO-send 2nd to consine LAO & Vrs 81
+1st(mark head) to CDA
Store from Army to Nav/AF- Consiner LAO
151 sought for duplicate copy of punc. Media 81
from consigne CDA
Store from Army to Navy/AF-3 copy by
152 consignor LAO-1 consigne[ CDA(Priced & 126
watched for PM)+1LAO]
Store return by unit- unit return shows
153 quantity but supply/store dipot calss. Condn. 120
i.e ser, repairable.
Store to foreign Govt UK/Other-
154 General/sponsored by Min. of External 128
Affairs
155 Sub-Depot/Base Depots medical store- audit 197

ALAM-I
 Surplus, Obsolete and waste stores-
156 Receipt(in separate/NIV ledger) & 186
Issue(Salvage depot on reg. vrs)
Top List- fwding memo from consigner
157 LAO/CDA to consignee LAO/CDA shows all 51(N2)
vrs of each unit total
Top List with E copy must be sent within 10
158 days of recpt skelton list(execpt trf. Vrs sent 52(ii), 52(N)
urgently)
Train Ration Return-by train QM audited by
159 detraining stn. LAO but <=20 men give 153-154
party money allow.
Transport- privided for blood donor only on
310(vii)(Y)
160 return conveyance from hospital to
(b)
residence if Dr. certify
Transport- privided for PM/Cabinet Minister 310(vii)(Y)
161
during visit to Mil. Units/installation (g)
Transport- privided for visit of VIP after 310(vii)(Y)
162
sanction of Army HQrs (d)
Transport- provided for troop for operation 310(vii)(W)
163
necessity only beyond 8 KM (N)
Transport- provided for medical officer when
164 hospital >3KM & most economical I,e. one 310(vii)(M)
trip in a day
Transport-not for change Qtr by officer/ for
310(vii)(L)
165 funeral of NCsE, family of JCOs/Ors/NCsE
(N)
admissible
Transport-not for officer called to attend 310(vii)(S)
166
office before/late hour (Only HOD) (N2)
167 Unexpended material/unserviceable stores 259-260
Unit moving into/out of concessional/field
168 312
area
Unit moving within indian limit- all
169 audit/ration & forage return completed by 311
LAO & objn. setteled
170 Vehicle Depot-A/c & Audit 219
Vehicle hired for aminity purpose- all vehicle
171 except jeep/motorcycle for lady welfare 310(vii)(H)
workers
Vehicle issued to MES/AF,Navy & MF-Adjust
172 by CDA(A), Meerut HYLY/Concern CDA HYLY 221-222
but MF Mthly

ALAM-I
 Work Order for Base workshop(Deposit
173 repair/stock Gp./Manufacture/Standing/Estt. 246-250
Services/Cost a/c)

ALAM-I
1 Insurance of Govt Store generally not be done
Rate/Running contract of store of Ord. origin be done only when non-avali. Cert. by ord. auth.
Issue rate of store received for special repair will be fixed by GE from actual cost
755
743
768