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

Supervisor 1:
1) Scrutinizing, checking & punching -
Petty Cash Vouchers -
Total - 1804 per month
Cheque Vouchers No. 3056 - “ -
172
Petty Cash vouchers and cheque vouchers are punched by Cash Department
(details of party and net amount) and forwarded to Accounts Department in two
separate lots. The daily data of these vouchers is loaded in Accounts server by Cash
Dept. After receiving the vouchers by Accounts Dept., these vouchers are scrutinized
for payment in respect of booking of expenditure under the appropriate Account heads
as follows :-
a) Where expenditure pertains to past one year and if a provision exist in the
Books of Accounts, then the expenditure is booked under O/c provision.
b) Where the provision is insufficient or no provision is made and where
expenditure pertains to previous years, the expenditure (Revenue/Capital) is booked
under “Payments and Debits awaiting Corporation’s sanction.
c) Expenditure pertaining to future years is accounted under “Pre-paid
expenses”
d) Expenditure pertaining to current year is booked directly under Revenue/
Capital Account.
2) Taking printout of Vouchers and Checking the same.
3) Modifications if any in validation reports of the above vouchers.
4) Taking final printouts after modifications made from the validation reports.
5) Attending employees and outside parties various queries regarding vouchers etc.
6) Attending urgent vouchers
7) Attending ex-employees ex-gratia additional vouchers (No. 2500) in the month
of March each year.
8) Sending vouchers for noting to different Sections i.e. OAOB, OAC, OAJE(Income
Tax) and keeping a followup for receiving the vouchers back.
Vouchers with retentions such as “Bills Receivable Account, O.B. Deposit
Account, Security Deposit from Contractors Account, Earnest Money Deposit from
Contractors account, Rent, Rates, Taxes Account, Income Tax Account, surcharge on
TDS Account etc. are forward to respective Sections for noting. All petty cash and
cheque vouchers, after booking in the Ledger are returned to Cash Department by
noting the same in dispatch Book for making payment.
9) Taking daily back-up on computer