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

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visitors/guests, to incur an expenditure for taking zerox copies of
documents when Xerox copies can not be taken on the Undertaking’s
Xerox machines, to make purchase of all the sundry non-stock items
regularly required by the department for carrying out the day to day
work valuing up to Rs. 5000/- and less in each instance,
departmentally, from their imprest cash after the requirements are
duly verified and ascertained by the Internal Audit Department,
(procedure for cash purchases is given in Annexure ‘A’ of the Note No.
GM/AGM(P)/L/442/26034/01 dated 1-6-2001), to spent for repairs to
the Undertakings material such as tea, earns furniture’s and
miscellaneous items etc. up to Rs. 2000/- at time to incur an
expenditure on testing, calibration, servicing of various equipments,
materials tools of Electric Supply Branch, to purchase of medicines, to
trains, bus, taxi, auto rickshaw, ferry expenses, to make payment of
licence fees to the Government, Local Govt. etc. for which proposals are
received and scrutinized by the said clerk. While scrutinizing said bills
it is seen that the requirement is genuine and powers have been
delegated to the sanctioning authority.
The amounts expended for purchasing specified needs as outlined in
the sanctions are recouped by preparing recoupment vouchers duly
certified and supported by cash memo. All such transactions are
enlisted in the Imprest Cash Register which gives complete details of
each transaction. The proforma of the Imprest Cash Register is
approved by Audit in respect of each department individually to meet
the respective requirement of each respective department.
5.8.1.1 PROCEDURE FOR CHECKING
(a) Check that the voucher is correctly prepared in the name of the
head of department indicated by designation.
(b) Verify that the bill voucher is certified in the appropriate place by
the competent authorities.
(c) Check that each supporting document is certified as ‘original’.
(d) Ascertain that ‘cash memo support the purchase of goods.