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

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The objectives of the Audit Assistant (Revenue) and his staff are to ensure
that:
1) proper receipts are passed by Heads of the Departments for every
amount received;
2) all earnings collected by departments (except Traffic earnings) are
forwarded to the Cash Department on the following day through
Remittance Slips as required in terms of DL No. IA/74052/71-72
dated 15-3-72;
3) all earnings collected by the Supdt. Cash are deposited in the State
Bank of India (on the third working day of collection) as stipulated in
Section 460 AA of the M.M.C. Act, 1888 as amended upto date;
4) entries in Deposit Registers maintained by the various departments
are properly made;
5) outward bill memos are initiated by departments for recoveries to be
made from the outside parties;
6) refund bills in respect of DEA deposits are checked and released
within two days of receipt of the same in the Department.
6.3 Responsibilities:
The Audit Assistant (Revenue) and his / her staff are responsible for –
1) verification of all receipts passed by departments with Remittance
Slips;
2) verification of the Remittance Slips with the Daily Cash Summary of
the Cash Department;
3) verification of Bank Pay-In-Slips with the Bank Pay-In-Slip Memos;
4) verification of all the Outward Bill Memo initiated by various
departments concerned;
5) verification of physical stock of receipt books with departments who
pass receipts;
6) verification of all the Deposit Registers with duplicate copies of
receipts;
7) surprise verification of all cash with the various departments;