Rule 210 of The General Financial Rules 2017 Custody of Goods and Materials
Original Rule Text
Visual Summary
Officer-in-charge ensures safe custody.
Adequate accommodation for goods.
Maintain temperature, dust-free conditions.
Executive Summary
Rule 210 of the General Financial Rules, 2017, mandates that the officer-in-charge of stores is responsible for the secure custody and proper storage of all goods and materials. This includes taking specific measures for valuable or combustible items, ensuring suitable storage accommodation, and maintaining environmental conditions like required temperature and a dust-free environment to preserve their quality and safety.
In-Depth Analysis of the Rule
Introduction: Rule 210 is a foundational provision within the General Financial Rules, 2017, emphasizing the critical importance of proper inventory management, particularly concerning the physical safeguarding of government assets. It places a direct and unequivocal responsibility on the officer-in-charge of stores to ensure that all goods and materials are kept securely and under appropriate conditions.
Breakdown of the Rule:
- Officer-in-Charge Responsibility: The rule explicitly assigns the duty of custody to the “officer-in-charge of stores.” This highlights a clear chain of accountability for physical assets.
- Scope of Goods: It covers “goods and materials,” indicating a broad application to all types of physical inventory held by the government.
- Special Attention to Specific Articles: The rule specifically mentions “especially valuable and/or combustible articles,” requiring enhanced measures for items that pose higher risks or have greater financial implications.
- Safe Custody: The officer must take “appropriate steps for arranging their safe custody,” implying security measures to prevent theft, loss, or damage.
- Proper Storage Accommodation: This includes ensuring “proper storage accommodation,” which means having suitable physical spaces for different types of goods.
- Environmental Control: Crucially, it mandates “arrangements for maintaining required temperature, dust free environment etc.,” underscoring the need to protect goods from environmental degradation.
Practical Example: Consider a government research laboratory that stores sensitive chemicals (combustible/valuable) and expensive scientific equipment (valuable). The officer-in-charge of the lab’s stores must ensure these items are not just locked away, but also stored in a dedicated, temperature-controlled room with proper ventilation and fire suppression systems. Regular checks for dust accumulation and adherence to safety protocols for chemical handling would be part of their responsibility under Rule 210.
Related Provisions
Understanding Rule 210 is enhanced by examining its connections to other rules within the General Financial Rules, 2017:
- Rule 208 of The General Financial Rules 2017 Receipt of Goods and Materials from Private Suppliers: This rule outlines the procedure for receiving goods, which directly precedes the custody responsibilities detailed in Rule 210.
- Rule 209 of The General Financial Rules 2017 Receipt Issue of Goods and Materials from Internal Divisions of the Same Organisation: Similar to Rule 208, this rule deals with the intake of materials from internal sources, leading to the need for proper custody.
- Rule 211 of The General Financial Rules 2017 Lists and Accounts: This rule mandates the maintenance of records for goods and materials, which complements the physical custody requirements of Rule 210 by ensuring documentary control.
Learning Aids
Mnemonics
- SAFE CUSTODY: Safe, Accommodation, Free (dust), Especially (valuable/combustible), Custody, Under Storage, Temperature, Officer, Duties, Your responsibility.
Process Flowchart
Multiple Choice Questions (MCQs)
1. According to Rule 210 of the General Financial Rules, 2017, who is primarily responsible for the custody of goods and materials?
- A) The Head of the Department
- B) The Accounts Officer
- C) The officer-in-charge of stores
- D) The Chief Accounting Authority
Show Answer
Correct Answer: C) The officer-in-charge of stores
2. Rule 210 of the General Financial Rules, 2017, emphasizes special care for which types of articles?
- A) Office stationery and consumables
- B) Valuable and/or combustible articles
- D) All goods, regardless of type
- C) Items nearing their expiry date
Show Answer
Correct Answer: B) Valuable and/or combustible articles
3. What environmental conditions are specifically mentioned in Rule 210 of the General Financial Rules, 2017, for proper storage?
- A) Adequate lighting and ventilation
- B) Required temperature and dust-free environment
- C) Humidity control and pest prevention
- D) Fire suppression systems and security alarms
Show Answer
Correct Answer: B) Required temperature and dust-free environment
4. Rule 210 of the General Financial Rules, 2017, requires the officer-in-charge to take appropriate steps for:
- A) Timely procurement of new stock
- B) Efficient distribution of materials
- C) Arranging safe custody and proper storage accommodation
- D) Conducting annual inventory audits
Show Answer
Correct Answer: C) Arranging safe custody and proper storage accommodation
5. What is the primary objective of Rule 210 of the General Financial Rules, 2017?
- A) To standardize procurement procedures
- B) To ensure the physical safeguarding of government goods and materials
- C) To regulate the disposal of unserviceable items
- D) To define financial propriety standards
Show Answer
Correct Answer: B) To ensure the physical safeguarding of government goods and materials
Frequently Asked Questions
What is the core responsibility of the officer-in-charge under Rule 210 of the General Financial Rules, 2017?
The core responsibility is to ensure the safe custody and proper storage of all goods and materials, including maintaining suitable environmental conditions.
Does Rule 210 of the General Financial Rules, 2017, apply to all types of government goods?
Yes, it applies broadly to “goods and materials,” with special emphasis on valuable and/or combustible articles due to their inherent risks.
Why is environmental control important for storage as per Rule 210 of the General Financial Rules, 2017?
Environmental control, such as maintaining required temperature and a dust-free environment, is crucial to prevent degradation, damage, and ensure the longevity and usability of stored goods and materials.
Key Takeaways
- Rule 210 assigns direct responsibility for goods custody to the officer-in-charge of stores.
- It mandates safe custody, proper storage accommodation, and environmental control for all materials.
- Special attention is required for valuable and combustible articles to mitigate risks.
- Adherence to this rule is vital for preserving government assets and preventing loss or damage.
Conclusion
Rule 210 of the General Financial Rules, 2017, serves as a cornerstone for effective inventory management within government operations. By clearly delineating responsibilities and specifying requirements for safe and appropriate storage, it aims to protect public assets from loss, damage, and degradation, thereby upholding financial propriety and operational efficiency.