Administration Manual - B.E.S.T. Undertaking.

550
1.5.11. The Stock Verifier/Audit Assistants reports wherever arrangement for
the safe custody or proper storage of materials against deterioration due
to inclemencies of weather or any other cause or pilferage, etc. are
inadequate.
1.5.12. When a fair result can be obtained in a shorter time by weight or
measurement than by counting, the same is done. In such cases 5% or
100 Nos. of the articles, whichever is less, should be counted, weighed
and the weight of whole stock then be taken and reduced to count by
weight of the sample count, when weighment is made the maximum
quantity which a scale can weigh should be weighed each time.
1.5.13. Measurement or average weighment may be resorted to when there are
heavy balances on hand. To arrive at average weighment, at least 2% in
the case of iron articles, and 10% in the case of other materials or stores
must be weighed; such stock should then be measured by length, area
or cubic contents. The measurement of the entire stock is then taken
and reduced to weight with the data made available by the sample
quantity measured and weighed. If the quantity thus arrived at is
approximately the same as the balance, the latter is accepted as correct,
where a heavy difference is disclosed all figures for measurements and
weighments are to be carefully rechecked and an additional 2% or 10%
(as the case may be) weighed and measured. Any Engineering Hand
Book will give the data for weight and measurements of many common
materials in use in the engineering industries.
1.5.14. Valuable articles such as Tin, Ingots, Mercury, etc. and others must be
wholly weighed, counted, as the case may be, whatever may be the
quantity.
1.5.15. For heavy articles such as M.S. Plates, Beams, etc. the weights given in
BSS or ISS are to be adopted.