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

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6.5.1 Supervisor (Cash): The Supervisor (Cash) and staff under him are
entrusted with Audit of the Cash Department, Sales and DEA
Department.
6.5.2 Supervisor (Bills): The Supervisor (Bills) and his staff are responsible for
Audit of OB Memo checking of schedules for charges to be recovered from
outside parties, scrutiny of Committee Notes in respect of disposal of
obsolete material sold by auction / tender.
6.6 CASH SUB-SECTION – PROCEDURE:
Audit of Cash Department.
6.6.1 Working of Cash Department:
The Cash Department of the Undertaking receives all amounts
collected by various departments through Departmental Remittance Slips
and also collects amounts in respect of Security Deposits, Earnest Money
Deposits, Outward Bill Deposits and Bills receivable from outside parties
except Traffic earnings (which are separately deposited in the State Bank
of India by the Ticket & Cash Department) and deposits the same in the
State Bank of India on the third working day after the collection. It is also
responsible for all payments to employees and outside parties including
disbursement of monthly salaries and wages (except Traffic), payment of
P.F. advances and Petty Cash vouchers, etc. All payments are made in
cash or by cheque as per procedure laid down in the MMC Act.
For amounts received by the Cash Department in respect of Outward Bill
Deposits, Earnest Money and Security Deposits, Bills Receivable Account
separate receipts are issued by the Cash Department. At the close of each
day, a summary of all such receipts passed is incorporated in the
Remittance Slip. For receipts passed for payment of balance Provident
Fund advance a separate register is maintained.