Passing of Bills:
The various jobs involved in the Bill Passing Work are:
• Checking
• Certifying
• Passing
• Transmitting
A, serious risk involved in Bill Passing Work is either double payment or over-payment. Sufficient caution should be exercised to avoid both. Every bill should be carefully scrutinised by checking the calculations and totals, the conversion rates, and the trade discounts provided. When verified and found correct a certificate to that effect should be famished on each bill. This should read as: "Certified that the net published prices at the approved rates of conversion have been charged, and agreed rates of discounts have been allowed". Each certified bill together with the Accession Register should be placed with the librarian for the final passing. He should satisfy himself after checking the bill and the corresponding entries in the Accession Register. He then should put his initials on the Accession Register and pass the bill for payment. This is done by writing at the bottom of the bill the words "Passed for Payment!" and putting his signature and office seal below. The passed bills are then transmitted to the Account Section for effecting the payment.