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

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departments, the value of the equipments verified with plant & machinery
inventory and there after necessary remark is made in the same proposal and
forwarded to Audit Department.
Writing off Assets :- On receipt of the copies of scrapping sanction
proposal in respect of plant & machinery from various department of supply
branch. Statement of writing off book value Assets i.e. Transformer ,
Switchgear , Capacitor, Batteries & other machineries is prepared. Realised
value received is also adjusted against the book value of scrap asset.
Maintaining of Plant & Machinery Inventory :- Inventory record of the
Transformer, Switchgear, Capacitor & other Machineries is maintain in
separate register. Register is maintained Sub station wise, Receiving station
wise & also other equipment wise . Total Capital Expenditure incurred on the
said equipment is reconciled with the books of accounts every year.
Addition & Deletion due to writing off is noted in the register.
Other Works :- Sorting of Material Requisitions, Job sheets every month
and filing of require requisitions. To reply MCA Queries.
Reconciliation of Capital Block A/c at the closing of the books of
accounts and carry forward the cost of incomplete job to next year.
CLERK NO.3
Maintaining of BUS INVENTORY :-
Inventory register of Bus is maintained in commercial section. Record of
around 3500 Buses are maintained in the register. Bus nos, cost of chassis,
cost of body, cost of MOH of bus chassis & bodies , registration no, year
of purchase, lot no. & lease buses are recorded in the register.
The value of the Buses is processed in the monthly material finance
statement as per the material requisition issued by Transportation
Engineering department . Purchase of bus material requisition of chassis &
bodies are separately drawn, on receipt of said material requisition
From EDP Dept. cost of the Bus Chassis & Body are extended on material
requisition as per the statement received from the EDP Dept. The said cost
is entered in the Inventory Register. Cost of the Buses are booked under
the Capital A/c through monthly material issue J/E.
Writing off Buses :-
Writing off proposal in respect of Buses received from Transportation
Engineering Dept. is verified with the certified Inventory of the buses .
After verification, proposal is forwarded to CAO & FA. On receipt of the
copy of sanctioned scrapping proposal, statement of buses to be scrapped is