You keep the stores of a department: furniture, equipment, supplies. This guide helps you know which record to draw up for each event.
Which records should you keep?
Which records apply to you is set by the rules in force. These are the usual records.
| Record | What it proves | When to draw it up |
|---|---|---|
| Asset register | The list of all assets, with their number | Each time an asset is received |
| Stock card | The receipts, issues and stock of one supply | At every movement |
| Custodian record | The assets entrusted to an officer | On handover and on return |
| Receipt voucher | The receipt of an asset or supply | On delivery |
| Issue voucher | The handing of a supply to a department | At every issue |
| Physical count report | What was counted, and the differences | At every inventory |
| Write-off report | The withdrawal of an asset no longer usable | When it is scrapped |
Example: list of records, no real data.
How to tie every movement to a record
- Date and number each record, in order.
- Have it signed by the person handing over and the person receiving.
- Post the movement on the stock card or custodian record the same day.
- File the record with its number, in one binder per year.
Common mistakes
- An issue with no voucher: the stock can no longer be justified.
- An asset handed over with no custodian record: nobody answers for it.
- An inventory with no report: the differences are not recorded.
- A correction by crossing out: write a dated reverse entry instead.
Frequently asked questions
Which records are mandatory?
It depends on the rules in force for your administration. This guide describes the usual records; check your own rules to see which ones apply to you.
Do I need a record for every movement?
In practice, yes: every receipt, issue or transfer should be traceable to a dated, signed record that justifies it.
Keep these records in one register
Tell us about your department and we will show you Actimat on your own cases.