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

(c) Pre-audit of payments regarding such contracts;
576
(d) to generally ensure that the functions of Internal Auditor
(as detailed earlier), are properly carried out;
(e) to ensure that accounts related to stores transactions are
properly maintained and reconciled.
For the effective performance of the above functions, staff has been
allocated as per the norms/requirement specified by AGM(A) from time
to time.
A) - Sr. Audit Assistant (Materials
Management) - 1
B) - Audit Assistant (Materials
Management ) - 1
C) - Supervisors - 3
D) - Clerks
The smooth and efficient working of the above is the responsibility of
the Assistant Internal Auditor.
3.5 It is necessary to draw a clear picture of the organization and working
of the M.M. Department in the Undertaking in order to fully appreciate
the checking by Audit over M.M. Department’s functions.
3.5.1 All Stores transactions, purchases and sales, as also jobs to be done on
contracts on behalf of the Undertaking, are arranged through the
Materials Management Department.
3.5.2 The main functions of the Materials Management Department are :
(a) purchase;
(b) receipt;
(c) storage; and