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

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responsible for their loss/damage, etc. provided the responsibility for
loss or damage can be pin-pointed.
1.6.6 After acceptance of all the shortages/excesses by Audit, a Committee
Note is put up by AGM(M) for writing off the shortages and taking on
books the excesses.
1.7. PROCEDURE FOR SCRAPPING MATERIALS OTHER THAN TYRES:-
1.7.1 The Audit Department receives proposals from various departments for
scrapping of assets or items of Dead Stock, Office Equipment, etc. that
are unserviceable but obsolete and not required or damaged beyond
economical repairs. On receipt of such proposal the Stock Verifier or
Audit Officer visits the site where the material is available for inspection.
On satisfying himself that the assets is unserviceable, obsolete or
damaged, beyond economical repairs, he certifies the same for scrapping
and the proposal is recommended for scrapping of items and forwarded
to competent authority for approval.
1.7.2 While inspecting the condition of highly technical/engineering Assets,
the Stock Verifier/Audit Officer relies on the certificate of the Head of
Department which states that assets are unserviceable, serviceable but
obsolete or damaged beyond economical repairs and due for scrapping
as in the case of Buses, Refrigerators, Air Conditioners, etc. unless he
has strong reasons to disagree with the recommendation. In such a
case, the Stock Verifier/AGM(A) must take up the matter with the Head
of Department concerned to satisfy himself that the course adopted is in
the interest of the Undertaking. If the AGM(A) is not satisfied with the
comments/explanation of the Head of the Department, he may take the
matter to the General Manager for his decision.
1.8. PROCEDURE OF SCRAPPING TYRES:-