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

Annual reconciliation Statements are prepared by the Sales
Department in respect of DEA Deposit Account and DEA Hire Account
to ensure that outstanding amounts as per the DEA Deposit Register
and DEA Ledgers, agree respectively with those of the Accounts
Department.These statements are then checked by comparison with
the DEA
Deposit Register and DEA ledgers.
6.7.4 Charges for work done for outside party:
Labour rate per hour is worked out every year on the basis approved by
Management for charges to be recovered in respect of repair work
carried out for outside parties. The present basis is as under:-
Basis:
779
1) Labour: Dividing the average Monthly cost by number of
workers. Average DA/HRA 10% of Basic Salary + DA / Cost of
Bus Token / LTA per man per day, Exgratia. Average D.A. and
cost of free trvel token and 135% in case of bus and 185% for
supply overhead are added to this figure. The labour rate per
hour is worked out by dividing the average daily cost by 8.00 hrs.
The same labour rate is charged both to outside parties and
officers of the Undertaking.
2) Material : For outside parties :-
Cost of material + 10+10% variation overheads.
For Officers of the Undertaking:-
Cost of material + 10+10% variation
overheads.
OUTWARD BILLS AUDIT SUB-SECTION