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

845
As per terms of the contract, Banks are required to transfer amounts
lying to our credit in the Bank Pass Book, to our main current account
with the State Bank of India, at the close of each week after retaining a
minimum balance of Rs1,000/-. Entries regarding the transfers of
amounts are checked with the Pass Books of both the banks and the
Bank Register.
The Consumers Department, on the strength of the Audit Rolls,
prepares a weekly statement of collections for each bank which is
forwarded to the Chief Accountant of which a copy is endorsed to
Audit. The particulars regarding number of receipts passed, number of
revenue stamps used, and the total amount collected are shown date-
wise in these statements. Audit clerks are required to check these
particulars from the Audit rolls.
8.7.4 Verification of readings as registered on National Cash Registers at
various Receiving Centres:
National Cash Registers are provided at all cash receiving centres for issuing receipts.
These machines also record the total amount receipted and the total number of receipts
passed. Audit clerk operates the key, read the total recorded by the machine and the
total number of receipts passed, and set these figures to Zero. They also note in their
diaries the particulars and certify the total amount to be deposited as recorded in the
Remittance Challans prepared by the Cash Clerks.
The Audit Clerk ensures that receipts printed on the Audit Roll are in serial order. Any
skipping or repetition of Receipt Numbers is reported. The totals are carefully noted as
these forms the basis for certification of remittance challans and for working out
shortages / excesses.
8.7.5 Checking of completed Receipt Books:
Receipt Books received by the Consumers Department against indents are in serial
order. The receipt books are in triplicate and contain 25 receipts and 100 receipts in
case of Bill Collectors and Banks respectively. The receipt books are entered in the
Receipt Book Issue Register serially and the serial numbers are checked by Audit to
ensure that all receipt books are accounted for. The person to whom a book is issued
initials against the particular book number. The date of issue is noted. When the
book is completed, its completion date is entered and the completed receipt book along
with the Issue Register is sent to Audit for verification.