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

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the proper deposit of the amount. The advice for the total amount
received, which forwarded to H.O., is also checked.
7.5.8 Credit Slips, cancelled tickets and Suspended Box Registers:
Separate Registers are maintained to record particulars of credit slips,
cancelled tickets and suspended boxes. The entries in the Register are
checked with Credit Slips, cancelled tickets and the suspended ticket
boxes.
(i) Credit slips are issued to Conductors by Traffic Inspectors
for Tickets wrongly punched for which Conductors are not
charged.
(ii) Tickets are sometimes required to be cancelled as they are
printed wrongly, or torn etc.
(iii) Ticket Boxes are suspended by Traffic Inspectors due to
some dispute.
These are required for compilation of monthly statistics by Ticket &
Cash Department.
7.5.9 Cash Verification:
Physical verification of Cash collected by the Ticket and Cash
Department in respect of Traffic earnings, returned deficiency etc. and
balance on hand in respect of imprest advances is carried out on the
last working day of the Financial year as also periodically when
instructed by the Internal Auditor. Disbursements made out of the
imprest advances but not recouped are verified with relevant vouchers.
7.6 Audit procedure followed at H.O. Wadala:
The Audit procedure detailed above is followed at all the Depots.
However, the AAT and his staff carry out checks in respect of work