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

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(e) Bills in favour of banks making collection of electric supply
receipts for service charges and revenue stamps used by them
are in order;
(f) Consumers Deposit Registers are checked with duplicate copies
of receipts;
(g) Ledgers in respect of Temporary Illuminations are checked as
regards units consumed, rate consumed, rate applied, Electricity
Duty levied, meter rent charged etc.;
(h) Bills in respect of refund of Consumers Deposits, including
power pool deposits, payment of electricity duty to Government,
recoupment of imprest on account of use of revenue stamps are
in order;
(i) Electricity Duty collected on behalf of the Government is paid
within the stipulated period as per statutory provisions to avoid
penal interest;
(j) Stock of receipt books issued to Bill Collectors, Banks, Mobile
Cash Van Drivers, etc. and with the Consumers Department is
periodically verified and that
(k) CONTRA Accounts and Agreemental Accounts are checked.
8.3 Responsibilities:-
The Sr. Audit Assistant and Audit Assistant North and South and their
staff are responsible for the following:
(a) Scrutiny of Meter Reading Folios in respect of meter rent, tariff,
duty, classification of premises, differencing of units, amendment
of accounts, size of meters, low consumption, stopped meters
damaged meters, etc.
(b) Checking of Hand Receipts passed by Banks, Cash Counter
Clerks, Mobile Cash Van Collector to compare amounts on
receipts and audit rolls, to ensure that each receipt is complete
as regards date, signature, revenue stamp and that any change
is authenticated and to check continuity of serial numbers and
the number of total receipts passed and revenue stamps used.
(c) Change of Name and Deposits receipts passed by the Consumers
and Services Departments are checked with the Cash Remittance
Slips Register and also checked for date, signature, amounts in
words and figures etc. and with the Deposits Register.