Covers 'custody stores' — items held in trust or under special care (distinct from general depot stock) — and the formal stock verification process, including who is authorized to conduct different types of verification and how often.
Real Exam Fact
- Custody stores are verified ANNUALLY, and specifically by a Store Verifier from the Accounts Department, not by Stores department staff themselves — an important independence-of-audit detail.
- Departmental stock verification of physical balance is separately done by the ward keeper in charge of that item — a different check from the annual custody store audit.
Content Status
Draft note, grounded in real official syllabus text found via research but not yet cross-checked against the primary RBE PDF directly. Treat as study-aid only until verified.