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

761
persons. The Audit clerk is informed about the printing indent and the
copy of the order is sent to him from which he verifies in the Register of
Receipt Books. It is ensured that the receipts are taken for use in serial
order and that no book bearing a back number is issued or utilized. As
and when books are completed he makes his own notes in the Register
and ensures that nobody is using authorized receipt books for private
gain. A test check of physical stock of receipt books in hand is taken at
least once in six months.
Another important aspect is to ensure that double coated carbon papers
are used when passing receipts in duplicate forms. The purpose of using
double coated carbon is to detect any malpractice adopted by a cash clerk.
Whenever single-coated carbons are used, there is no impression on the
back of the original and if the original is not traceable it will not be
possible to find out any changes made on the duplicate of the receipt
book.
The Audit clerk should therefore be very careful and insist on verification
from the original receipt by contacting the party, if he finds that there are
irregular changes made in the duplicate.
6.6.2.2 Stock of Receipt Books
Separate Receipt Books are maintained by the following departments for
issuing receipts:
1) Consumers Department: For issuing receipts for change of
name, receipts to be issued by Bill Collectors, for payment of
Electricity Bills, Receipts to be issued for Consumers Deposit.
2) Cash Department: For issuing receipts/ computerized receipts
for payment of Earnest Money and Security Deposits and
Miscellaneous Payments, Staff Quarters and Officers Quarters
(initial and allotment) deposit, balance amount of Provident Fund
Advances.