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

658
The above exceptions are audited in other Sections of the Internal
Audit Department.
5-0-2 Before certifying the vouchers for payment, the Sr. Audit Assistants
and their staff are required to scrutinize them to ensure:
(a) that all claims against the Undertaking are for the correct
amount;
(b) that the invoices are preferred in the name of the
Undertaking and not in the names of individuals;
(c) that the vouchers are prepared on the basis of ‘original’
invoices and certified as such;
(d) that when an ‘original’ invoice is not available or is misplaced
a certificate to that effect is furnished by the head of
department initiating the voucher in the form and manner
prescribed in D.L. No. DGM/6903/50-51 dated 6-7-1950;
(e) that payments in respect of claims for services rendered or for
supply or purchase of goods or for any other purpose are
sanctioned by the competent authority and that these
sanctions are within the scope of powers delegated to that
authority within the provisions of the Mumbai Municipal
Corporation Act, 1888 (amended update) and/or other
enactments applicable;
(f) that contracts in respect of which payments have been
certified have been approved by the competent authority
within the scope of powers delegated and within the
provisions of the Mumbai Municipal Corporation Act, 1888;
(amended update)
(g) that payments included in every voucher are duly approved
by or marked for approval to the competent authority to
whom power for such approval has been delegated or to
whom such work has been assigned by Management;
(h) that documents on the basis of which payments have already
been certified are duly stamped in the approved form to avoid
their second presentation and consequent double payment so
involved;
(i) that in case any payment voucher or invoice preferred against
the Undertaking does not comply with any of the
requirements stated above it is duly reported in writing to the