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

8.1 Establishment:
CONSUMERS AUDIT SECTION
The Consumers Department is divided into two zones, South and
North. Accordingly, the work of auditing of this department is similarly
bifurcated and each of the two wings of Consumers Audit is placed in
the charge of one Sr. Audit Assistant at North and one Audit Assistant
at South, who are placed under the overall supervision and control of
the Deputy Internal Auditor.
The Sr. Audit Assistant (North) is assisted by 2 Supervisors and 12
Clerks and the Audit Assistant (South) is assisted by 2 Supervisors and
12 Clerks.
8.2. Objectives:
The objectives of the Sr. Audit Assistant (North) and Audit Assistant
(South) and their staff in the Consumers Audit Section are to ensure
that –
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(a) National Cash Registers are read daily; that amounts are
certified on Remittance Challans of each respective Cash
Counter Clerk and that continuity of serial number of the
receipts is maintained;
(b) Bill Collectors of Counters on Mobile Cash Van, sent for
collection of electric supply receipts submit cash and receipt
books daily for verification;
(c) Meter Reading Files are scrutinized and a test check is carried
out as regards correctness of units charged, rate applied, meter
rent charged, rate of Electricity Duty levied and charges
recovered for the period meter was found defective, etc.;
(d) Banks authorized to collect electric supply receipts submit
receipts weekly and audit rolls daily for verification and that
continuity of serial numbers of receipts is maintained;