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Stocks refer to class materials and other consumable goods.

The board of management must establish and maintain an adequate system of stock control with the objective of ensuring that stocks of class materials and other consumables are adequately protected against loss or misuse. This must include procedures for:

  • Requisitioning, ordering, receiving, checking and recording goods inwards
  • Safeguarding stock – restricting access, monitoring usage and precautions against misuse, theft and deterioration
  • Arrangements for dealing with damaged or obsolete items.

It is recognised that because of the scale, variety and the amounts of such consumables in a school, it may not be practical or cost effective to institute a formal system of stock control involving detailed stock records and stocktaking procedures.