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

PAYMENT AUDIT SECTION
5.0 The Payment Section is managed by the Three Sr. Audit Assistants
under the general supervision of the Internal Auditor. The Sr. Audit
Assistants are assisted in the routine working of the Section by
2 Supervisors and
9 Clerks
5-0-1 OBJECTIVES AND RESPONSIBILITIES
The main objectives of the Sr. Audit Assistants and their staff is the
pre-audit of all payment vouchers initiated by the heads of
departments except
(a) payments made through paysheets;
(b) bills pertaining to electricity duty payable to Government;
(c) payments of loans to staff from the Employees Welfare Fund;
(d) refund bills to consumers of security deposits paid by them;
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(e) bills payable to certain banks being service charges for
receipting of electric supply bills entrusted to them;
(f) bills refunding excess amounts recovered from passengers;
(g) bills for refunds of amounts deposited in excess by
conductors and
(h) bills to contractors for stores purchases etc.