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

875
(iv) to scrutinize the proposal of purchase/scrapping of the Dead
Stock / Capital items;
(v) to scrutinize the proposal of GIB schemes regarding introduction
and revalidation of Supply Division;
(vi) to verify the attendance / payment of Casual Labourer.
9.3 PROCEDURE:
(i) Audit Assistant directly reports to the Chowkies / Receiving
Stations and obtains the information regarding the on roll
position, number of staff present, their job allocation (designation
with work sites) etc.
(ii) He also visits to work sites to confirm that whether allocated staff
was present on site or note and also checks the Diary of the
Muccadam.
(iii) He also check the materials / Cable are being used economically
and efficiently.
(iv) He also checks the stock of the costly materials as per balance
quantity shown on the register.
(v) He also points out the various scrap material / wastages, etc.
lying in the Chowky/Receiving Station in his report and follow up
till the said material deposited to Oshiwara Scrap Yard.
(vi) A proposal of scrapping of meters is verified by Audit Assistant
and physical inspection of proposed scrap meter is carried out
through test check by confirming Meter Sr. No. and reasons for
scrapping and their useful life completed in the service. Then the
proposal is forwarded to Dy. Chief Engineer for proposal.
(vii) The proposal for scrapping of Dead Stock / Capital items such as
Transformers, Switchgears, Capacitors, loose tools and other
equipments are scrutinized by checking of Inventory Registers, by
confirming their Book Value, Depreciated Value, years of useful
life and physical inspection for the condition of subject item,
scrapping certificate, etc. are verified and with the Audit
observation the proposal is forwarded to Competent Authority for
approval.
(viii) The proposal for purchase of new items / replacement of items
against scrapped Dead Stock / Capital items is also scrutinized
by Audit staff by visiting to the concerned Department discussing
about the proposal of concern authority; verifying the Inventory
Register and assess the actual requirement of the proposed items
of Dead Stock / Capital items and after assessing the proposal,
he submit his report to his higher authority and then proposal is
forwarded to competent authority for approval to incur
expenditure for purchase of Capital / Dead Stock items.