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

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Building, year of construction, book value is recorded category wise. Opening
value of the assets, additions and deletions during the year reconcile with the
books of accounts. After noting required details in the Building inventory , same
is forwarded to the building department (zone wise) for their certification.
Certified inventory produced to the auditor for verification.
Bus Q shelter Inventory :- Bus Q shelter inventory is also maintained in the
commercial section. Details of bus Q shelters erected are recorded year wise in
the inventory register. In inventory details of the ‘Q’ shelters i.e. name of ‘Q’
shelter, year of erection , Direction of ‘Q’ shelter i.e. UP or DOWN , bus route
no., book value etc. are recorded. Cost of the ‘Q’ shelters is booked in the books
of account through bill vouchers and through cost statement.
On reconciliation of the cost of inventory of Bus ‘Q’ shelter with books of
accounts , inventory register forwarded for certification to all zones of the
building dept.
Writing of Assets:-
Proposal in respect of writing off Building Assets and bus ‘Q’ shelter i.e.
substation building, Administration building, staff quarters etc. received from the
building dept., verified with certified inventory . At the end of the year
statement of writing off building of assets is prepared.
Salary Allocation (Officers and Employees);_
Salary allocation of officer and employees whose services are rendered to other
depts., is done every month through Journal entry.
Maintaining Salary Allocation Register;_
Total salary of the undertaking is recorded in the salary allocation register division
wise. Total salary, D.A., and no of employees inform to the CAO & F.A. every
month. Annual summary of salary and D.A. with other relevant information is
prepared for MIS report.
Sorting of material requisitions and job sheets every month. Maintaining the
requisition movement register for requisitions which is forwarded to concern staff
of commercial section.
CLERK NO.5
Asset Card Register Supply Division :-
Asset card register in respect of cable i.e. high voltage & low voltage
cable, Distribution of Pillars , L.V. Board and Street Lighting are maintained
in the commercial section. Material Requisitions in respect of Cables drawn
by the various department of supply branch i.e. Erection, Construction &
Street Lighting etc. are punched in the cost statement location wise. All
these requisitions are sorted out from the dispatch received from EDP Dept.