CHAPTER ONE
1.0    INTRODUCTION
Store management is a feature of almost every undertaking both private and public concern. Although it has for many years been unexplored we seem to have forgotten the fact that the entire organization relics much more on services of store. One area of great expenditure in either the public or private sector of the economy is the acquisition and maintenance of material. Briefly, store management covers progress of deliverances quality control storage preservation and finally distributions. However, it is a well known fact that store management is a major last centre because of the saving, it can affect and thereby contribute significantly to the profit of the organization. Since material and supplies form the life blood of any organization, they should be made available at the proper place and time and at a reasonable price.
1.1    HISTORICAL BACKGROUND OF THE ESTABLISHMENT
Kwara state was established in the year 1967 as one of the ten (10) Northern States ministries were also established charged with various duties. Few among the ministries created wipe ministry of finance ministry of education, ministry of works and ministry of Health e.t.c The ministry of finance is one of  the most important ministries charged with the duty of providing funds to other ministries and government parastatal auditing the account of other ministries and parastatals  and the provision of all the necessary materials. Ministry of finance has the following divisions listed above each performing different functions the divisions are Finance Division, Administrative Division, Revenue Division and Finally Audit Division.