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

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on the basis of the terms and conditions of reinstatement. The same is
audited by this staff.
4.9.7 CHECKING OF P.F./N.C.P.F. BALANCE AT THE TIME OF SEPARATION
OF STAFF:
On separation of staff members, P.F. Department prepares their
P.F./N.C.P.F. bills and forwards the same to Audit Department along with
the ledger sheets and Computerized print out. On receipt of the same, one
Clerk of this unit verifies the following entries made in the Ledger Sheets
containing P.F. / N.C.P.F. details with computerized print out.
(i) Opening balance as on 1 st April of the Current Year.
(ii) Accretion during the year.
(iii) Adjustment of Temporary withdrawals, if any, during the year.
After the verification, such bills are forwarded to Payment Audit Section for
further necessary action.
4.9.8 CHECKING OF REIMBURSEMENT OF STIPEND PAID TO TECHNICAL
APPRENTICES:
The Technical Apprentices working in the various departments of Electric
Supply Branch are paid monthly stipend at the rate prescribed by the
Government time to time. As per apprentice Act, the 50% amount of this
stipend is reimbursed by the Government. The said amount is claimed by TIE
department every month after getting audited the statement of the stipendiary
amount. This statement is verified by this staff on the basis of attendance cards
of these Technical Apprentices.
4.9.9 CHECKING OF SPECIAL PROVIDENT FUND (GRATUITY) STATEMENT:
The monthly statement of special provident fund showing therein the
opening balance, amount paid during the month, unclaimed amount and
closing balance is prepared by Provident Fund Department. The same is