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

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whereby either a shortage is noticed, if the receipt is passed for a
higher amount or an excess is noticed if the receipt is passed for lesser
amount.
Usually, this comes to light immediately when noticed by the staff or
on a complaint from the party.
The particulars of receipt and the nature of error are entered in the
Register of Wrong Receipts indicating the resultant shortage/excess.
Entries in this Register are checked with the receipt stubs.
In verifying this, the Audit staff relies on the following:
1) Pencil amount on stub.
2) Amount due noted and authenticated by
Ledger Section.
3) Certification by responsible Officer in the
Wrong Receipt Register.
A test check is done to verify that the clarified amount due is as per the
ledger.
After Audit verification, the shortage / excess amount is adjusted in
the relevant registers and an advice sent to the consumer indicating
the correct position and debit/credit given, due to wrong receipt
passed.
8.8. Debit /Credit of Electronics Meters:
8.8.1 Checking of Debit/Credit notes of Electronics Meter and their
postings in the Ledger:
Proposal of Debit/Credit adjustment is put up by Energy
Audit Department due to Average billing to the consumer. The
checking of Debit/Credit notes is carried out in respect of working of
Debit/Credit adjustment for cost of units, E.D. F.A. charges and MST,
etc. to ensure that the total amount of Debit/Credit is in order. The
scrutiny of the proposal is done on the basis of actual reading of meter