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

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(g) the rate and unit of payment is the same as extended on
the Purchase Order and correspondence in all details with
that stated on the Purchase Order;
(h) the taxes, rebates, quantity discounts, trade discounts,
discounts for early payments, etc. are added or deducted
as have been provided in the Purchase Order;
(i) the sanction of the competent authorities have been
obtained in terms of Section 460 K of the M.M.C. Act
pertaining to contracts;
(j) the sanctions of the Committee and Corporation have been
obtained in cases where liability has extended beyond the
Financial year in terms of Section 67.B of the M.M.C. Act.
3.10 AUDIT PROCEDURE IN CHECKING ADVANCE PAYMENT BILLS:
3.10.1 The Audit clerk checks such bills to ensure that –
(a) the bill has been prepared in the name in whose favour the
Purchase Order is drawn;
(b) the payment in advance is permissible in terms of
conditions indicated in the Purchase Order to the extent
shown;
(c) the voucher is accompanied by ‘PROFORMA INVOICE’ on
which the details of such payment is shown in the rubber
stamp duly signed by the competent authority and the
same details are also indicated on the payment copy of the
Purchase Order;
(d) the voucher has been duly signed by the Chief Accounts
Officer as a token of approval for payment in advance;
(e) the description of the material on the proforma invoice and
the rate and unit of payment corresponds with that stated
on the Purchase Order;
(f) the total amount certified for payment does not exceed
item-wise and on the whole the value of contract covered
by the Purchase Order;
(g) details of the payment have been entered into the Advance
Register through which this payment is being passed;