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

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Consumer maintaining a separate register for stolen meters, which is checked by the
Audit staff.
8.7.21 Checking of Adjustment and Allowances Register:
Credit notes are passed by the Consumers Department in cases of overcharged
consumers in respect of units consumed, tariff, electricity duty and meter rent. All
these credit notes are serially recorded in this Register showing in each case separately
the cost and duty overcharged. The entries in the Register are checked with duplicate
copies of credit notes. The total amount of electricity duty overcharged is deducted
from the gross duty payable to the Government in a given month.
8.7.22 Checking of debit and credit notes and their postings in the
ledger:
The checking is carried out of Debit / Credit Notes in respect calculations to ensure
that the total amount of debit / credit is in order. While checking, particular attention is
paid to cases involving large amounts of credit / debit and they are thoroughly
scrutinized with the original. The checking of the postings of debit / credit notes’
amounts in the ledgers is carried out to ensure that correct amounts are debited /
credited to the appropriate accounts is checked by Audit under 03 & 43 Code, in case
of all meters.
8.7.23 Credit Slips:
Outstanding credits arise when an account is closed and there is a credit balance
lying in the consumers account as per the ledger. The credit balance may arise due to
overpayment by the consumer or credit adjustments passed by the department. Such
amounts are treated as outstanding credits. The Outstanding Credit Slips showing