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

832
(n) Agreemental Bills are compared with meter reading files to check
KVA charge, minimum KVA charge, unit charge, fuel adjustment
charge, short-fall in minimum annual units consumption and
reading charges.
(o) (i) The Disconnection Book for Non-payment and Non-
Occupation Register is scrutinized to ensure that every
disconnected account is either re-connected or in respect of
which the meter is removed.
(ii) Disconnection Register is checked to ensure that, accumulation
of arrears for more than 3 months are reported.
(p) Meter connection fees and service cable charges are compared
with receipts books to ensure that every receipt passed is
accounted for in the Books of Account.
(q) Connection Order Register of the Services Department is
scrutinized to ensure that every connection order is properly
dealt with and where meters are connected, advice is sent to the
Consumers Department to ensure regular submission of Electric
Supply bills.
(r) The Connection Order Register of the Consumers Department is
scrutinized and where accounts have not yet been opened, the
same are reported for timely action for purposes of electric
supply billing.
(s) Disconnected Receipts are verified with the Disconnected Ledger
to ensure that all amounts received against outstanding debits
are entered in the Disconnected Consumers Ledger Register.
(t) The Disconnected Receipts Register is compared with the
Suspense Register to ensure that amounts received in excess of
outstanding debits are posted in the latter register.
(u) The Disconnection Receipts Register is compared with the Bad
Debts Register to ensure that amounts received against Bad
Debts are first entered in the former register.
(v) The Suspense Register is scrutinized to trace accounts and post
these amounts to these accounts to avoid unnecessary postings
in this register.
(w) The Duty Exemption Register is compared with the listing to
ensure that all units appearing in the Electricity Duty Exemption
Register appear in the latter.