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

831
(d) Cheques removed from drop boxes (at cash counters) are handed
over to Consumers Departments getting acknowledgement for
the receipts.
(e) Revenue Stamp Register is checked to verify the number of
revenue Stamps used in receipting by the Consumers
Department at the time of checking recoupment bills of Revenue
Stamps Imprest Cash.
(f) Completed Receipt Books Registers are checked with the Receipt
Register to ensure that continuity of serial numbers is
maintained, that receipt books are issued in consecutive order
and that starting and closing numbers correspond with date of
issue and completion.
(g) Temporary Illuminations Deposits and Security Deposits refund
bills are checked with the Deposit Register, Interest Registers,
Outstandings and Outstanding Creditors Registers in respect of
interest etc.
(h) Prepaid meter deposits are verified with the Register maintained
by the Consumers Department.
In a similar manner, also recoupment bills in favour of the
SCS/SCN are also checked in the South & North in respect of
Temporary Illuminations Deposits paid in cash.
(i) Machine readings of National Cash Registers at various counters
of the Consumers Department are taken and these are certified
on Remittance Challans after which the machines are set at
“Zero”.
(j) Temporary Illumination Accounts are checked as regards
differencing and statements are checked as regards meter
numbers, tariff, etc. as on the bills.
(k) Statement of Outward Bills Deposit Amounts credited to Electric
Supply Debtors’ Account is verified for adjustment of refunds
due and credit to each individual account.
(l) Bills in favour of Banks for recoupment of amounts expended for
revenue stamps used by them are checked with the Register
maintained by Audit to reconcile with the total number of stamps
used.
(m) Outstanding Creditors’ Refund Bills are checked to ensure that
correct outstanding credit created is refunded to the correct
party.