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

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(x) Bills in arrears are checked to ensure that no account is in
arrears for more than 3 months.
(y) The Outstanding Credit Register is checked to ensure that
outstandings credited in Ledgers are transferred in this Register.
(z) Government Electricity Duty Bill is checked to ensure that duty
is paid on all units billed in the billing month after verifying the
summaries of all cycles.
(aa) Entries in the Statistical Register are verified to ensure the
correctness of earnings for sale of electrical energy.
(bb) Adjustments and allowances are verified by checking Credit
Notes passed for Rs.100/- and over by scrutiny of papers in
connection with incorrect application of tariff, overposting,
incorrect duty, etc.
(cc) The Disconnected Consumers Ledger and the Credit Adjustment
Registers are compared to ensure that amounts are transferred
to the correct account where the party has more than one
account.
(dd) The Deposits Adjustment Register is compared with the
Temporary Illumination Ledger to ensure that all adjustments
made against deposits in the Temporary Illumination Ledger and
Disconnected Ledger are checked with the Deposit Adjustment
Register.
(ee) The Credit Notes Register is checked for different amounts under
different heads.
(ff) Interest calculations on Consumers’ Deposits are checked.
Besides the above, in addition to the Sr. Audit Assistant and Audit
Assistant North & South and their staff are also responsible for the
following:-
(a) The Revenue Stamps Register of the Services Department, North,
is checked for number of Revenue Stamps used for passing hand
receipts.
(b) Refund Bills of the Service Department, North, are checked with
the various particulars entered in different registers in the
Services Department.