Movable Property Management Account

The body of accounts showing the movable property carried forward from the previous year in a spending unit, that received and issued during the year and carried forward to the following year, together with the surpluses and deficits arising at the year-end stocktaking. Under the Movable Property Regulation it forms the basis for controlling and auditing whether movable property records and transactions have been carried out in due form. Whether movable property procured by tender was actually delivered to the authority, and the process of write-off, are checked from this account.