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

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(h) the provisions of the Mumbai Municipal Corporation Act
especially in connection with Section 460 K have been
adhered to.
3.11 AUDIT PROCEDURE IN CHECKING JOURNAL ENTRIES BILLS:
The same exercise of checks as for regular payments is carried out in
respect of these Bills.
3.12 AUDIT PROCEDURE IN CHECKING IMPREST CASH BILLS:
The following checks are exercised in passing Imprest Cash
Recoupment Bills;
(a) that the bill is made in favour of the competent authority;
(b) that the total amount included in the bill is duly supported
by cash memos;
(c) that each cash memo has been certified to have been paid
in cash;
(d) that the purchase made and the money spent has been for
approved purpose;
(e) that the expenditure involved has been entered in the
Imprest Cash Register in detail;
(f) that the bill voucher has been duly approved by the
competent authority.
3.13 FOREIGN PURCHASES:
3.13.1 When import of equipments/spares are indented from manufacturers
quotations of F.O.B. and C.I.F. values are called from the firms or
through their agents in India. The quotations indicate –
Indian Agent’s Commission;
Mode of payment;
Name of foreign banker and