REVENUE OFFICE
Section
Designation CP-16 1 of 20
-- Line losses.
1.2 The accounting requirements for Revenue billing and collections, and debtor
control are provided through the consumers billing and collections report. Section
C summarize the debtors position, Section A Income Tax, Section B the
Government Electricity Duty, and Sections D and E provide the total revenues
assessed from billing and other charges respectively. Section F shows the cost of
free electricity to entitled employees, Section G consumer's security deposits and
Section H, abstract of Cash Collections.
1 CP-16 2 of 20
REVENUE OFFICE
Section
Designation CP-16 2 of 20
-- the totals for cash posted to the debtors ledgers are agreed to the
Divisional Collections Cash Book.
-- batch debtors control accounts have been reconciled with the Computer
Energy Debtors Ledger.
-- total number of consumers in the Computer Records agree with the totals
of consumers in the Sub-Divisional records.
Section
Designation Revenue Officer CP-16 3 of 20
Reference Instructions
Using the following records, prepare CP-Form-41 for each Sub-Division and
consolidate for Division:
-- Divisional Collections Cash Book (CP-Form-104)
-- Divisional Cash Analysis Summary (CP-Form-108)
-- Batch Debtors Ledger (CP-Form-110)
-- Billing Summary Abstract (CP-Form-95)
-- Wapda Employees Free Electricity (CP-Form-91)
Assessment Summary
4.1 Section A
Item 1 -- bring forward balance from previous month.
Item 2 -- (i) enter total from H-2 (a).
Item 2 -- (ii) obtain from Revenue Officer.
Item 2 -- (iii) obtain from Revenue Officer.
Item 3 calculate new balance.
4.2 Section B
Item 1 -- bring forward balance from previous month.
Item 2 -- obtain from the billing summary abstract (CP-Form-95).
Item 3 -- total 1 + 2.
Item 4 -- (i) obtain E/D collected from CP-Form-108.
Item 4 -- (ii) obtain E/D adjusted towards security from CP-Form-110.
Item 4 -- (iii) obtain E/D adjusted towards LOT. from CP-Form-110.
CP-16 5 of 20
REVENUE OFFICE
Reference Instructions
Item 4 -- (iv) obtain from Revenue Officer. Enter E/D adjusted other then at 4 (ii) and 4
(iii) from CP-Form-110 as new item 4 (v) after item 4 (iv).
Item 7 -- obtain from I.O.T. credit advice based on CP-Form-131 (Credit advices
issued on the basis of CP-Form-128 and CP-Form-132 need not be taken into
account).
4.3 Section C
Item 1 -- bring forward balance from previous month.
Item 4 -- (i) obtain from CP-Form-108 from cash posted column (i) unidentified
cash column (--) Amount of E/D posted.
Item 4 -- (ii) obtain from CP-Form-110-Amount of E/D posted against item B-4 (iii).
Item 4 -- (iii) obtain from CP-Form-110 (--) Amount of E/D posted against item
B-4 (iii).
Item 4 -- (iv) obtain from R.O. the amount of Bad Debts written off (--) E/D posted
against item B-4 (iv).
Item 6 -- obtain from R.O. the amount of previous years' adjustment (--) E.D. posted
against item B-4 (iv).
Item 7 -- obtain from I.O.T. credit advices issued on the basis of CP-Form-131 and
CP-Form-132 (--) E.D. posted against item B-(7), (credit advices issued on
the basis of CP-Form-128 need not be taken into account).
Section Accounts
Designation Divisional Accountant CP-16 6 of 20
Reference Instructions
4.4 Section D
4.5 Section E
4.6 Section F
Section Accounts
Designation Divisional Accountant CP-16 7 of 20
Reference Instructions
4.8 Section H
Item 2(b) -- Obtain from Demand Notice Cash Book and 2 (c)
Item 5 -- Calculate new closing balance. (It must agree with the closing
balances of CP-Form-104 and CP-Form-51).
Note:
Information marked* at the bottom need not be completed in case of computer billing.
4.9 Section J
Prepare break up or balances from the relevant records and complete items 1 to 7.
CP-16 8 of 20
REVENUE OFFICE
Section
Designation Revenue Officer CP-16 8 of 20
Reference Instructions
-- Consumers Statistics-CP-Form-13.
5.1 Check and sign the reports. Also obtain signature of XEN.
-- Director Statistics Office of the M.D. (D) CP-Form-13, 22, 22A, 41 and 120 file
one copy of each.
CP-16 9 of 20
REVENUE OFFICE
Section Accounts
Designation Divisional Accountant CP-16 9 of 20
Reference Instructions
6. At the end of the month, prepare CP-Form-152 (Input for Security Deposits
anAdministratord Cost of Service Connection etc.) in duplicate containing the
following information:-
New Deposits
6.2 Receive proof list of CP Form-152. Check with the 2nd copy of Input to ensure
correctness of proof list. In case of discrepancy, arrange correction from Computer
Centre through Revenue Officer.
CP-16 10 of 20
REVENUE OFFICE
Section Accounts
Designation Divisional Accountant CP-16 10 of 20
Reference Instructions
7. Receive Computer prepared CP-Form-41 (7 copies) (para 8.2). Carry out checking
with relevant outputs. In case of any error, report the same in writing to Revenue
Officer for arranging correction from Computer Center on top priority basis so that
monthly Account is not delayed.
7.1 After necessary checking and rectification of errors if any, take all copies of CP-
Form-41 to Revenue Officer for his check and signature.
Note:
W.C.C. would have posted Inter Divisional Adjustments on the basis of Computer
Outputs against respective Consumers Accounts and incorporated in Computer
prepared CP-Form-41. As such it would be imperative that all IOT Advices are
issued/delivered to concerned Revenue Offices before compilation of Accounts and
are invariably incorporated in the monthly Accounts for the same month.
Reference Instructions
8. At the end of the month arrange preparation of (CP-Form-41 (a) for each Sub-
Division (b) for Rural and Urban areas of each Division (c) consolidated for each
Division, Circle and Company based on the following:-
Reference Instructions
SECTION A
Item 1 Bring forward balance at the end of the month from item-10 of
previous month CP-Form-41.
3. Total 1+2.
4. Deduct:-
Obtain from:-
Obtain from :-
5. Total 3 - 4.
Reference Instructions
Obtain from:-
(A) Within Division Journal Adjustment, CP-Form-130.
(B) Within Division Unidentified Cash Adjustment, CP-Form-107 (Debit entries
for own Division).
10. DEDUCT - IOT Debit Advice issued (Inter Division Trans. of CONS “T”/Out),
CP-Form-154.
SECTION C
Obtain from billing abstract (CP-Form-95)
SECTION D
Obtain from Wapda Employees free electricity assessment summary (CP-Form-91)
SECTION E
Complete as Under:-
Item (1) obtain from previous month CP-Form-41
(2) obtain from CP-Form-152
(3) total 1 + 2
(4) obtain from CP-Form-152
(5) obtain from CP-Form-152
(6) calculate using balance 3 - (4 + 5)
SECTION F
Item-1 (A) obtain from previous month, CP-Form-41
(B) obtain from previous month, CP-Form-41
(A) obtain from Column 8 (-) Column 5 of Divisional Cash Analysis
Summary (CP-Form-108). However, Column 8 of CP-Form-108 must
agree with total collection as per CP-Form-104.
CP-16 14 of 20
COMPUTER CENTRE
Reference Instructions
Item-2 (B) It will be nil as Service Connection Cost is not received by the
Revenue Office. Where received, the same will be fed by R.O.
through CP-Form-152.
(C) Obtain from Input of Consumers Security Deposits (CP-Form-
152)/item-2 of Section "E".
(D) Obtain from Column 5 of CP-Form 108 and CP-Form-152 as the case
may be.
3. Total (1 + 2)
4. Obtain from CP-Form-104 and CP-Form-152.
5. Calculate new closing balance.
Note-1
There are differences in balances of manually prepared CP-Form-41 and those based
on Computer records. So, at initial stage of computerization of CP-Form-41,
Computer department will establish correct balances at the end of the previous
month and adopt the same as "Opening balance" in first CP-Form-41 to be prepared
by computer. The difference (+) or (-) will be depicted as a separate item above
"Opening balance" line and below "Closing balance" line.
Note-2
There are also variation in figures of "closing balance" of computer prepared CP-
Form-104 and manually prepared CP-Form-41. Closing balances as per manually
prepared CP-Form-41 being A/cs balances, are necessary to be adopted as "Opening
balances" in CP-Form-104 at the initial stage.
Note-3
Month end balance of computerized CP-Form-41 should agree with those of CP-
Forms-110. 120-Aand 88 Las under:-
-- Balance of CP-Form-120A
Reference Reference
8.2 At the end of each month, Computer Centre will produce the Returns of Consumers
Billing and Collection CP-Form-41 as under and send the same to Revenue Office
(CP-Code-16/7), not later than 8th of the following month:-
Section
Designation Director Commercial/Circle Dy. Commercial Manager CP-16 16 of 20
Reference Instructions
9. The objective for obtaining realistic analysis can be achieved if there are
independent feeders for serving each Sub-Division. Until that objective is achieved,
it is necessary to carryout analysis in accordance with present feeder net-work. In
cases of feeders serving more than one Sub-Division./Division/Circle within the
same Company, Chief Executive will fix reasonable percentage of energy
anticipated to be used by the consumers and notify it through Director
Commercial/Circle Deputy Commercial Manager to respective Director/Deputy
Director (Computer Operation) Wapda as basis of analysis for above mentioned
types of feeders.
9.2 Director Commercial/Circle Deputy Commercial Manager will collect "unit sent
out" Data from SS&T Division/Senior Engineer 220KV Grid on CP-Form-22B and
send the same to Director/Deputy Director (Computer Operation) Wapda as input
for CP-Form-22 and CP-Form-22A (CP-Code-16/10.00).
Reference Instructions
-- CP-Form-22 (7 copies)
-- CP-Form-22A (6 copies) For all Feeders in Company
Section General
Designation Commercial Assistant Data Control CP-16 18 of 20
Reference Instructions
11. Receive CP-Form-22 (Feeder-wise Line Losses, Billing and Arrears Analysis) and
CP-Form-22A (Feeder-wise Line Losses Analysis) from the Computer Centre:-
-- CP-Form-22 (7 copies)
-- CP-Form-22A (6 copies)
Reference Instructions
12.1 Check their accuracy on the basis of CP-Form-94 and CP-Form-95. In the event of
any difference, report the same to Revenue Office for arranging correction from
Computer Centre on top priority basis.
12.2 After correction, pass all copies of CP-Form-22 and CP-Form-22A to Revenue
Officer (CP-16/13.00).
CP-16 20 of 20
REVENUE OFFICE
Section CP-16 20 of 20
Designation Revenue Office
Reference Instructions
13.1 Ensure that necessary check has been exercised and the same are correct.
13.2 Sign statements and send copies as under for taking remedial action to keep the Line
Losses and Arrears within permissible limit:-