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

ACCOUNTS AUDIT SECTION
3A-1 Stores Account Audit.
Verification of Requisitions:
Daily the Stores Accounts Section receives requisitions and credit
notes in lots. Upon receipt, they are checked by the Audit Clerk with
the Agreement Slip to ensure that all requisitions have been received.
In case of serial number being broken and requisitions/credit notes are
found missing, efforts are made to trace them. Requisitions not signed
or illegible are returned to the Depot Stores concerned for necessary
action.
3A-2 The Chief Audit Assistant is required to carry out day-to-day audit of
the Books of Accounts maintained in the Accounts Department. In
this work he is assisted by three Clerks.
3A-3 OBJECTIVES AND RESPONSIBILITIES:
3.A-4 LOCATION:
The Chief Audit Assistant and his staff ensures that –
596
(a) the Books of Accounts are properly maintained and the
results tabulated in the forms prescribed and duly
approved by the BEST Committee;
(b) financial proprieties are observed in all matters; and
(c) overall expenditure is within the budgetary provisions.