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

1.6
Reports
2
Management
The Internal Auditor’s roll in improving controls,
eliminating wastage and encouraging compliance with
established policies and procedures, entail submission of
critical reports to management. Such reports would bear
better acceptance if he is motivated by the fact that his
services are primarily for the benefit of the department
audited and he should therefore identify himself with the
objective of that department. This can generate cooperation
and in this atmosphere audit work is nearly
completed even before it has began. In doing so, the
Internal Auditor is yet not submissive as he continues to
report his findings to management. The difference is that
before finalizing his report, he discusses the issues
involved with the operating staff, considers their points of
view and then as far as possible, mutually accepted
reports on major areas of improvement in controls and
operating are submitted. This gives a sense of
participation to the operating staff. An Internal Auditor
should not be merely a fault finder but should indicate his
willingness to help by reporting objectively and
constructively with his suggestions/solutions.
Management of the Undertaking
The economical and efficient maintenance, operation,
administration and development of the Undertaking is
managed by the General Manager subject to the
Superintendent of the BEST Committee and Corporation
subject to the restrictions or conditions imposed in
chapter XVI A specifically and other chapters generally of
the Mumbai Municipal Corporation Act (Amendment)
1999.
Under section 460A (2) (a) of the MMC Act, the
Undertaking is required to provide transport facilities for
the conveyance of the public subject to the provisions of
the Motor Vehicles Act, 1939, or any other enactment for
the time being in force and
Under section 460A (2) (b) of the same act, subject to the
provisions of the Electricity Act, 2003 or any other
enactment for the time being in force, the Undertaking is
required to exercise any of the powers of a Licensee
relating to the generation or supply of electrical energy.
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