Recording of inventory requisition (other than fuel)
Compiled text through Sep 15, 2021
Register checked through Jul 29, 2026
No later Register activity identified in this check.
Dates and status
- Compiling agency
- Executive Department
- Text status
- Source receipt
- Compiled text through
- Sep 15, 2021
- Register checked through
- July 29, 2026/Vol. XLVIII, Issue 30 (2026-07-29)
- Activity status
- No later Register activity identified in this check.
- Source snapshot
- Jun 6, 2026
This procedure applies to commodities, supplies and materials, other than fuel, which have been charged to an inventory account in the first instance. A journal voucher shall be prepared monthly to record the cost of commodities, supplies and materials requisitioned and issued from the inventory. The journal voucher shall be prepared on the basis of the stores requisitions received during the month by the accounting section. In order to facilitate the monthly summarization of the store's requisition, it is recommended that a stores requisition register be used. A specimen form is shown as Exhibit 28 of Appendix S-8. Each requisition, as received by the accounting section, shall be recorded in the register at the close of the month. The register shall be totalled and the journal voucher charging the applicable cost or expense accounts and crediting the inventory accounts shall be prepared. The explanation of the journal voucher shall contain a reference to the register folio number for the supporting detail. Pricing of inventory supplies shall be on a first-in, first-out, basis.