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

For providing transport facilities for the conveyance of the
public and exercising any of the powers of a Licensee
relating to the generation or supply of electrical energy the
General Manager subject to the restrictions or conditions
imposed by the MMC Act, may purchase or acquire
materials and equipments, land and buildings, construct
building and works of every descriptions; purchase or take
on lease or higher or otherwise any movable or immovable
property or rights and exercise any of the powers of a
licensee under the Electricity Act, 2003 or of a Licensee
holding a stage carriage permit under the Motor Vehicle
Act, 1939.
3 Authority under which the Internal Audit Department
functions:
Section 78A of the BMC Act provides for the appointment
of the Municipal Chief Auditor and Section 78B(1)
provides for the appointment of staff to work under him to
whom also powers for exercising supervision and control
over them is delegated under Section 78B (2).
Sections 135 to 137 define the functions and scope of the
Municipal Chief Auditor.
Section 138 makes provision for the appointment of an
auditor by the State Government to make special audit of
the municipal accounts including the accounts of the
B.E.S. & T. Undertaking. It also gives him powers that the
Municipal Chief auditor is authorized to exercise.
No such statutory provisions exist in the M.M.C. Act for
the post of an Internal Auditor, his staff, functions and
scope of his authority. The posts of the Internal Auditor
and his staff have been created by the General Manager
under Section 460R like the rest of the staff with the
sanction of the BEST Committee and the Corporation.
The forms of accounts of the Undertaking are approved by
the Committee under Section 460MM. The Internal Audit
Department reports to the General Manager or important
matters and works generally under his superintendence.
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