The main objectives of this section are:
- To ensure proper checking and correcting all contractors bills, suppliers bills, salary bills, T/A bills and all bills of utility services such as WASA, PDB, T & T, Gas, etc. before submission to the higher authority for approval.
- To ensure proper recording of the approved bills in the concern book.
To achieve these objectives the following controls are established :
- All bills are properly checked verified and signed by a responsible officer-Accounts officer (bill) before submission for approval.
- A bill register is maintained to ensure proper recording of all bills received after approval.
- All approved bills are entered in the contractor’s ledger form the concern bills register.
- All payment vouchers are prepared on the basis of approved bills for making payments to the contractors and suppliers after deduction of I.T. and VAT.
- All cheques are prepared by an Accountant and verified by Accounts Officer (bill).
- All approved vouchers are also entered in the contractors/suppliers ledger.
Its Functions are :
- To prepare all kinds of contractors bills, suppliers bill, staff salary bills, T & T bills, Gas bills, WASA’s bills, Electric bills and bills of Engineering department of the corporation.
- To prepare all kinds of cheque.
- To prepare cheque cancellation register.
- To prepare revalidated cheque register
- To record all kinds of bill in the ledger, cheque disbursement book and contractors registers.
- To maintain Income Tax Register VAT register and also all collected income tax and VAT. Deposit to the Bangladesh Bank.
- To maintain Advance and Prepaid Register and Advance and Prepaid realize Register.
- To maintain fixed deposit register and earnest money register.
- To maintain Govt. Grant Register.