4.2.1 Expendable materials and supplies

Expendable materials and supplies are generally only used once and cannot be reused. Examples include office stationery and supplies, some vehicle spares, electrical and plumbing materials, kitchen and housekeeping supplies, repair and maintenance materials, and medical supplies. These can be further classified under ‘consumable items’ (low or moderate unit cost-such as stationery, electrical and plumbing materials) and ‘non-consumable items’ (high unit cost-such as vehicle spare parts and equipment). All expendable items should be categorised, inventoried, controlled and used responsibly in accordance with the following guidelines:

  • Supplies should be tracked using a central stock inventory ledger (see Annex 18.8).
  • Record all stock transactions
  • Issue items only on the basis of a requisition form. See Annex 18.9 Sample Stock Requisition-cum-Issue Form.
  • Maintain bin cards (Annex 18.10) for all moderate- and high-value expendable materials, and update with each transaction.
  • Details on the bin cards should match the stock inventory ledger records.
  • Any discrepancies in the bin card or the stock inventory ledger should immediately be brought to the attention of the direct supervisor.
  • Conduct monthly physical counts to ensure control of expendable materials and supplies.
  • Properly file all requisition/issue slips to serve as support documentation for the bin card and the stock inventory ledger.