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

763
Receipt Books when printed as per the requirements of the departments
are examined by the Chief Accounts Officer who issues a certificate in the
following form:
“ The Receipts in Book No. _______ are complete and in consecutive
order”.
After examination by the Accounts Department, the Receipt Books are
delivered to the Head of Department who must satisfy himself of the
correctness thereof and record a similar certificate on the Receipt Books.
Heads of Departments are responsible for the safe custody and proper
accountal of receipt books in their charge and for this purpose they
maintain a Stock Register recording the particulars of books received with
distinctive numbers of receipts, dates when books are issued with the
name and signature of the person to whom issued and the balance of
stock in hand.
6.6.2.3 Receipts with Remittance Slips:
To verify receipts passed by the Cash Department with Remittance Slips
and ensure that (1) the amount in words and figures is in order (2) the
date is correct (3) the receipt bears the signature of receiver and amount
of the receipt is correctly recorded in the Remittance Slip under a proper
Credit Head with Code.
6.6.2.4 Departmental Remittance Slips:
Receipts passed by departments other than Cash are recorded in the
Departmental Remittance Slips. For administrative convenience the
receipts passed by Departments located other than at Head Office are
checked by the staff of Audit Assistant, Ticket & Cash.
6.6.2.5 Remittance Challans: