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

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dispatched to the party. The OAOB sends all memos to the Audit
Department for checking.
An advance deposit is required to be obtained from the party for whom
work is to be carried out or services are rendered to the extent of rough
estimates plus 25% to cover contingencies. This advance is
subsequently adjusted against actual charges. Such advance
payments are generally for repairs to defective meters, sale of scrap
material, bus reservation charges, diversion of cables at the party’s
request, testing charges for meters, testing charges for oil samples etc.
and are on receipt at first credited to the ‘Advance and Suspense
Deposit Suspense’ account and then accounted for by the OAOB in the
Outward Bill Deposit Register. OB Memos are entered by the OAOB in
the Bills Receivable Register under the appropriate head indicated on
the OB Memo.
The following types of OB Memos are received from the OAOB are
checked and certified to ascertain that correct charges are billed for
work done for or services rendered to outside parties. After certifying
the memo, they are forwarded to AAA/cs. for verification of the credit
head. After certification of the credit head, audit clerks are required to
compare entries in the Bills Receivable Register with the OB Memo.
The OB Memos are then returned to the OAOB for further action.
TYPES OF OB MEMO
6.8.9.1 MES/MEN-OB MEMO
These OB Memos are prepared by the Distribution and Commercial
Department (South & North) for charges to be billed to consumers of
electric supply for the following: