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

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Remittance Challans are prepared by Bill Collectors of the Consumers
Department for depositing their cash in the Cash Department. The
amount to be deposited as recorded in the challan is verified from the Bill
Collectors’ sheet. The amount to be deposited by each Bill Collector is
certified in the sheet by the Consumers Audit Staff.
6.6.2.6 Consolidated Remittance Slip:
The Consumers Department prepares a Consolidated Remittance Slip
incorporating therein starting and closing numbers of receipts, amount
actually deposited, amount due to be deposited and shortage or excess, if
any. All these particulars are checked from the Remittance Challans.
6.6.2.7 Daily Cash Summary:
The Daily Cash Summary shows the gross collections of the day. It is
checked with the Departmental Remittance Slips and Consolidated
Remittance Slips to ensure that amounts deposited as per Remittance
Slips are correctly recorded.
While verifying, care is taken to ensure that amounts received in lieu of
dishonoured cheques are shown separately and not mixed with the gross
collections.
6.6.2.8 Dishonoured Cheques Register:
(i) Entries in the Register:-
The Cash Department enters particulars of dishonoured cheques
in the Dishonoured Cheques Register. These are checked with
dishonoured cheques.
(ii) Recoupment:-
Entry of dishonoured cheques is made in the Dishonoured
Cheques Register. The Cash Department sends these cheques to