Indent / MIR (Material Issue Request)

The Material Issue Request (MIR) — also called Indent in PWD / CPWD context — is the single most-used document on any construction site. Every bag of cement, every tonne of steel, every drum of paint, every box of nails leaves the stores only against a signed MIR.

Without MIR discipline: - Stock reconciliation impossible — site engineer says "500 bags issued", storekeeper says "650 bags"; no way to verify - Wastage hidden — actual consumption vs theoretical (per BBS / RA bill) cannot be computed - Theft / pilferage — material leaves stores without record; discovered at year-end stocktake - Cost allocation fails — issued material cannot be tagged to BOQ items or activities - Audit findings — internal + statutory audits fail at "matched stores movement to project consumption"

Under ISO 9001:2015 Clause 7.5 (Documented information) + Clause 8.5.1 (Control of production), every materials issue must be documented. The MIR is the formal evidence.

Good MIR practice supports: - Daily activity-level tracking — material consumed vs work done - Wastage analysis — actual minus theoretical, per item per period - Material reconciliation at RA bill stage — proof of materials used - Sub-contractor recovery — material issued FOC vs deducted - Internal audit + statutory audit support

Standard workflow for material issue:

Step 1 — Site engineer raises MIR: - MIR number (sequential, e.g., MIR-2026-1245) - Date + time of request - Site engineer name + sign - Element / activity reference (Slab L+3 / Column C-15 / Wall W-08) - BOQ item reference (1.2.3.4) - Required date / time - Items requested (description + brand + grade + size) - Quantity requested with unit - Justification (BBS quantity, take-off calculation, or theoretical formula)

Step 2 — Approval chain: - Site Engineer signs as requestor - For routine items within delegation: Site Engineer approves - For high-value / restricted items: Project Manager approves - For specialty items (chemicals / explosives / precious materials): Department Head approves - Approval limits per company delegation matrix

Step 3 — Stores processing: - Storekeeper checks current stock - If sufficient: prepares issue voucher - If insufficient: notifies + raises PR (Purchase Requisition) to Procurement - For controlled items: verifies authorisation - Quality / lot reference noted for traceability

Step 4 — Physical issue: - Material picked from rack / bin - Storekeeper + recipient (gang leader / mason) both sign issue voucher - Quantity issued = quantity requested OR partial (if stock low) - Issue voucher copy: 1 to recipient, 1 to stores, 1 to accounts (3-copy system)

Step 5 — Update systems: - Bin card / stock register updated (debit issue) - Project cost system updated (debit to project / activity / BOQ item) - Daily reconciliation report

Standard MIR formats by industry: - CPWD: Form 8 (Indent / Issue Voucher) - State PWDs: similar form numbers (PWD-7, PWD-12, etc.) - Private contractors: company-specific MIR with ISO-compliant minimum fields - ERP systems (SAP / Oracle / Tally): auto-generated MIRs with approval workflow

Special MIR types: - Returnable issue (formwork, scaffolding, ladders) — to be returned; tracked separately - Free issue from client (client-supplied material) — recorded but no cost debit - Sub-contractor issue — issued FOC or against deduction; tracked for reconciliation - Tool issue — small tools issued; deduction from worker if not returned

1. MIRs raised after material taken — back-dated to fit issues; no real control; fraud possible.

2. No element / activity reference — MIR says "general" — material can't be tagged to BOQ item; cost allocation impossible.

3. Verbal issues — "give me 10 bags now, I'll fill MIR later" — never gets filled; stock loss.

4. Quantity over-stated — site engineer raises MIR for 150 bags but only uses 100; remaining 50 disappear from system but still in physical use; reconciliation broken.

5. No quality lot reference — when material defect found in slab cast last week, can't trace which lot / supplier / GRN.

6. Approval limits bypassed — high-value item issued under multiple small MIRs to avoid PM approval.

7. Returnable items treated as consumed — scaffolding issued + marked consumed in MIR; later return not tracked; physical-system mismatch.

8. Sub-contractor material not tracked — material issued to sub-con; no MIR; later dispute on what was supplied free vs against deduction.

9. No verification of stock — MIR raised for 100 bags; stores has only 50 but issues 50; partial issue not flagged; site falls short.

10. Storekeeper issuing without authorisation — pressure from senior engineer / project manager; storekeeper bypasses MIR; later blame falls on storekeeper.

11. No daily reconciliation — bin cards updated at end of week; meanwhile stock movement audit fails.

12. Tool / minor item leakage — drill bits, masonry tools, PPE issued without MIR for convenience; ₹2-5 lakh annual loss per site.

Companion formats: - Material Receipt Note / GRN (FMT-STR-001) — incoming materials - Stores Bin Card (FMT-STR-003) - Stores Ledger (FMT-STR-004) - Material Test Report (FMT-STR-005) — QC for incoming - Monthly Stores Reconciliation (FMT-STR-006) — periodic reconciliation - Cement Consumption Register (FMT-STR-007) — cement-specific tracking - Steel Consumption Register (FMT-STR-008) - Procurement Register (PMC-PRC-REG-009) — PR / PO management

Standards + references: - ISO 9001:2015 Clause 7.5 + 8.5 — Documented information + production control - CPWD Works Manual 2019 — Stores accounting procedures (Chapter on Stores) - PWD Manuals — State-level variations - GST Act 2017 — Stock register requirements for tax compliance - Companies Act 2013 — Inventory disclosure + valuation requirements - Indian Accounting Standard 2 (Ind AS 2) — Inventory accounting (FIFO / weighted average) - CARO 2020 — auditor's report on inventory management