Particulars Meter Readers will note down readings e.g.

by using Personal Digital Assistant / hand-held terminal

Risks / Controls Type After reading of meters, Physical Access the PDAs should be returned to office every day Every meter reader should have fixed number of meters which have been pre-defined for reading. User ID / Password / Smart Card for accessing meter reading software Once committed, reading cannot be changed Time of month / time of day control

qReadings will be collected by Billing Section qPeriodically, billing documents will be generated and given to I-O Control Dept qI-O Control dept will prepare batches and will give to EDP for Data Entry qEDP will process and print bills and will give back printed bills and reports to I-O Control Dept. qI-O Control will give these to Billing Section