Administration Manual - B.E.S.T. Undertaking.

1119
Cash Department receives bills from various departments through
audit for making payment to outside parties i.e.
Suppliers/Contractors /Ex-employees/Departmental bills etc.. After
receiving bills, scrutiny is made according to their due date of
payment, urgency of payment, important & statutory payment etc.
These bills are given voucher numbers & date/cheque numbers &
date etc. Subsequently, cheques are drawn according to individual
voucher. Entry of these vouchers are made in cheques drawn register
by writing details such as bill no., voucher no., name of the firm ,
amount and cheque no. etc. After drawing of cheuqes and necessary
entries made in cheque drawn register, reading of these cheque
register and bill vouchers are done by concerned Clerk and two
officers. In order to eliminate mistakes and corrections are made
wherever necessary. Inland letters ( intimation letter ) are prepared
and sent to parties through Correspondence Department to inform
them about readiness of their payment. After necessary audit bill
vouchers are sent to Accounts Department for booking liability and
cheques are handed over to Clerk of Counter No.5 for disposal.
Accounts Department returns the vouchers next day after booking
expenditure under various codes and after payment are sent to Audit
and Accounts for booking payment.
ii) Issue of Cheques :-