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

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each department is within the allocation of such whole amount sanctioned for each
department, and that accounts of the Employees Welfare Fund are properly maintained.
4.3 RESPONSIBILITIES:-
Besides being responsible for what has been broadly outlined in the ‘OBJCTIVES’ earlier,
the Senior Audit Assistant and his staff are also responsible for -
i) preservation of important circulars, sanctions, rulings and other documents connected with
establishment matters in a systemized filing system as well as to furnish such documents as
and when required by senior Officers of Internal Audit Department;
ii) test audit of pay sheets for verification of salary, wages and allowances;
iii) verification of increment/promotion forms;
iv) test checking of time cards for ensuring that payments have been made for the correct
number of days on the basis of pay sheets vis-à-vis the time cards and leave records;
v) test checking of overtime statements;
vi) certification of rate of pay and service, date of joining etc. on gratuity and other bills;
vii) compilation of Annual Returns in respect of Workmen’s Compensation and Accident
Leave to staff;
viii) checking of salary bills of Specialist Doctors to ensure correctness of amounts paid and that
recoveries are included; and
ix) such other work as is entrusted and incidental to establishment matters from time to time.
4.4 LOCATION:-
i) Employees Welfare Fund is verified in the cash Department;
ii) Leave Record and Time cards checking is carried out on the time-keeping Department in
various Divisions at Depots;
iii) Prohibitory orders are verified in the Time Keeping department at Colaba.
4.5 ALLOCATION OF WORK:-
4.5.1 The following work is allocated to 1 supervisor who is assisted by 4 clerks.
1) Maintenance of leave records of ‘A’ & ‘B’ grade officers and checking of absentee
memos of ‘A’ & ‘B’ grade officers.