Article (35) Without prejudice to the provisions of the Financial Instructions, the competent authority of the Ministry of Finance and National Economy shall print the forms attached to these Rules, and no printing shall be done elsewhere without the approval of this Ministry.
Article (36) It is forbidden to erase, delete, or modify any number or expression when using the storage forms; if there is an error or mistake, it should be corrected with a red pen and signed in front of the competent employee and his direct manager. In the case of correction necessitating the modification of numbers, the correction shall be made numerically and in writing.
Article (37) The storage rules shall be applied first and foremost, and no entry of the day-to-day operations can be returned, provided that the accounts are extracted after each reception, disbursement or return operation.
Article (38) Each ministry shall prepare a special guide for the items that are particular to it, in coordination with the Ministry of Finance and National Economy (the Central Government Procurement Authority).
Article (39) It is necessary to use the models mentioned and attached in all government warehouses in accordance with the provisions of these regulations. Furthermore, their use is prohibited in places other than those designated for each of them, and it is not allowed to make any modifications or changes to them without the approval of the Ministry of Finance and National Economy.
Article (40) No changes or modifications can be made to the provisions of these regulations except by virtue of a decision issued by the Ministry of Finance and National Economy, which is the reference in interpreting its texts and how to apply them, and every exception or departure from its provisions in individual cases and provided that it does not contradict the provisions of the relevant systems shall only be with the approval of this ministry.
Article (41) In the event of the necessity to cancel any form due to a mistake or confusion, it is permissible to cancel it by writing two inclined lines with red ink between them and writing (canceled) and explaining the reasons for the cancellation on the back of the form by the specialized employee, and it is approved by the responsible head, and the canceled form is kept in a special file of the administration or department or unit in charge of inventory control.
Article (42) Warehouse management and inventory control of departments and subsidiary units are organized in an orderly manner to facilitate retrieval of various documents when needed.
Article (43) The government is responsible for planning suitable warehouses. In urgent situations, temporary warehouses may be rented until newly-constructed warehouses that meet the necessary requirements, such as a suitable location, building compatibility, safety and security measures, electrical extensions, sufficient lighting and ventilation, are established after the necessary study has been conducted and approved by the Ministry of Finance and National.