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

750
(half-yearly) or once in twelve months (annually) are entered in the
Periodical Payments Register in the Accounts Department and a
checking of payments is exercised by the Audit Department by
releasing these bills through this Register.
The clerk auditing the bills is required to ensure that no other bill for
the same period for the same purpose has been previously passed and
that the amount certified is for the correct amount. When, on
comparing with amount previously paid, the certified amount is
comparably higher, the clerk is required to satisfy himself that the
higher amount is payable by eliciting information from the benefiting
department to justify the increase.
Following mentioned bills are verified as per the procedure narrated
above.
All Lease Payments,
Water consumption Bills
Substation & properties lease rent bill, proposals.
5.12.2 Electricity Bills
Every month Electricity Bills are received by the Traffic, Building
Department and Engineering Department. These bills are verified and
then concern department initiates the bill vouchers and forward the
same to Audit department. The details given in the Bill and Bill
voucher are verified and then released for payment.
5.12.3 Subscription to Books and periodicals
Undertaking purchase various books and periodicals which give update
information related to various departments of Undertakings day to day
work. Concern department put up the proposals for managements
approval which is verified and forwarded to Managements sanction.
Amount spent for the same is then recouped by initiating the bill which
is also Audited by the Payment Section.