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

871
Advice is checked with entries lying open in the Unposted Receipts
Register.
At the close of a financial year, a reconciliation statement for
reconciling the balances with the Banks authorized to collect the E.S.
Bills dues is prepared by the Consumers Department for each Bank
with the figures of the Account Department. The statement is verified
with the Bank Register and balances as shown in the Books of the
Accounts Department.
8.7.37 Advices regarding meters installed but not connected:
Every month the Distribution and Commercial Departments sends an
advice to Audit in respect of meters installed but not connected.
These cases are scrutinized and it is ensured that meter is
either connected or removed within a period of 3 months. If a meter
remains idle on installation beyond this period the matter is taken up
with the Distribution and Commercial Department as it involves loss of
revenue and damage to the meter.
8.7.38 Checking of Cancelled Receipt Register with cancelled Receipts:
Receipts wrongly passed by the Cash Counter Clerks, if immediately
noticed, are cancelled by them and fresh receipts are issued in lieu
thereof. The cancelled receipt number is stated on the Audit Roll. For
record purposes, a cancelled Receipt Register is maintained by the
Consumers Department, wherein entries of all such cancelled receipts
are made with particulars and reasons for cancellation of receipts. The
Cancelled Receipt Register is checked with cancelled receipt when
submitted to Audit.
8.7.39 Checking of ‘Register of Wrong Receipts’:
Some times cash receivers, specially at cash counters pass receipts for
incorrect amounts. Such wrong receipts affect the total cash collected,