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

3.9 AUDIT PROCEDURE IN CHECKING STORES BILLS:
PURCHASE CREDITORS’ BILLS (REGULAR).
3.9.1 The Stores Bills Section, on receipt of the bill with SRN, prepares the
Payment Bill Voucher, gets the same certified by the various
authorities and submits the same to Audit for verification. The
Payment Bill Voucher is sent with –
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(a) the payment copy of the Purchase Order or Contract Work
Order as the case may be;
(b) the Stores Received Note or Certificate of Work, that the
contract work has been satisfactorily done as the case may
be;
(c) the Amendment Form, if any, and
(d) the Supplier’s Invoice.
3.9.2 The Audit Clerk ensures that -
(a) the payment voucher is accompanied by the payment copy
of the Purchase Order duly audited, the Stores Received
Note and the Supplier’s invoice;
(b) the name of the supplier stated on all accompanying
documents corresponds with that stated on the Purchase
Order;
(c) item-wise, the description stated on the Stores Received
Note and the invoice tallies with that stated on the
Purchase Order;
(d) the quantity as stated on the Stores Received Note and the
firm’s invoice is duly extended on the Purchase Order and
that the total quantity supplied upto the time of payment
is within the quantity ordered along side the amount so
certified for payment;
(e) the invoice is original and duly stamped as such;
(f) the Bill Register Number indicated on the invoice is the
same as extended on the Purchase Order;