BIDDING DOCUMENT
(BID NO: CA/RA/2018-19/04)
FOR
ENGAGEMENT OF WELL ESTABLISHED, REPUTED AND EXPERIENCE
CHARTERED ACCOUNTANTS/COST AUDITOR AUDIT FIRMS FOR
CARRYING OUT THE AUDIT OF CONSUMERS' ACCOUNTS MAINTAINED
AT VARIOUS SUB DIVISIONS UNDER OPERATION CIRCLES,
GURUGRAM-1, GURUGRAM-II, FARIDABAD, PALWAL, NARNAUL,
REWARI, HISAR, BHIWANI, SIRSA ,JIND , FATEHABAD AND SR.
AO/OPEN ACCESS, GURUGRAM FOR THE PERIOD 04/2018 TO
03/2019 AND 04/2019 TO 03/2020 AND FURTHER EXTENDABLE WITH
MUTUAL CONSENT FOR ONE YEAR 04/2020 TO 03/2021.
Issued by:
Chief Auditor
Vidyut Sadan, Vidyut Nagar, Hisar
INDEX
SECTIO DESCRIPTION
PAGE NO
N
I. INVITATION FOR BID 03--11
II. INSTRUCTIONS TO BIDDERS 12--22
TERMS AND CONDITIONS OF THE
III. CONTRACT 22-29
IV. SCOPE OF WORK 30-37
V. PARTICULARS OF THE BIDDER 38-39
VI. PRICE SCHEDULE 40-41
VII. ANNEXURES 42-113
SECTION-I
INVITATION FOR BID
DAKSHIN HARYANA BIJLI VITRAN NIGAM
DETAIL NOTICE INVITING TENDER
(BID NO. CA/RA/2018-19/04)
E-Tender is invited to carry out the audit of all the records relating to revenue accounts including
cash and consumers' accounts maintained at various sub -Divisions under Operation Circles from
well established, reputed and experienced CA/CMA audit firms for engagement to carry out the
audit of all the records relating to revenue accounts including cash and consumers' accounts
maintained at various sub-Divisions under Operation Circles of DHBVN Gurugram-1, Gurugram-II,
Faridabad, Palwal, Narnaul, Rewari, Bhiwani, Hisar, Fatehabad, Sirsa ,Jind and Sr. AO/Open
Acess Gurugram for the period 04/2018 to 03/2019 & 04/2019 to 03/2020 and further extendable
for one year on the same term and condition of below mentioned items in single stage two cover
system i.e. Request for Pre-Qualification Bid (online Bid under PQQ Envelope) and Request for
Financial Bid (comprising of price bid Proposal under online available Commercial Envelope):-
Sr. Description of work / EMD to be Tender Start Date Expiry Date Expiry Date Date of
No Items deposited Document & Time of & Time of & Time of Opening
by Bidder Fee & Bid Bid of EMD Bid Part-1 (Pre
eService Preparatio Submissio Preparation qualification
Fee (Rs.) n& n & Bid)
Submissio Submission
n
1. To carry out the audit of Rs. Rs.2000/- 25.10.2018 16.11.2018 19.11.2018 19.11.2018 at
all the records relating 20000/- tender at 9:00AM up to 5:00 up to 1:00 01:00 PM
to revenue accounts per fees + to PM PM
including cash and division Rs.1000/- 16.11.2018
consumers' accounts e-service upto 5:00
maintained at various fees PM
sub-Divisions under
Operation Circles of
DHBVN Gurgaon-1,
Gurugram-II, Faridabad,
Palwal, Narnaul,
Rewari, Bhiwani, Hisar,
Sirsa ,Jind, Fatehabad
& Sr. AO/OpenAccess
for the period 04/2018
to 03/2019 & 04/2019 to
03/2020 and further
extendable for one year
on the same term and
condition.
Under this process, the Pre-qualification/ online bid Application as well as online Price Bid shall be invited at
single stage under two covers i.e. PQQ & Commercial Envelope.
The work shall be allotted as per the following eligibility criteria: -
a) The audit firm must have experience in the audit of PSUs.
b) The audit firm must have in existence for the last 5 years.
c) The average annual turnover for the last 3 years must not be below Rs. 20 lacs.
d) The audit firm must have adequate staff for carrying out the audit of consumers, accounts within the
period of 6 months from the date of allotment.
e) The qualification of the Applicant will be first examined based on the details submitted online under
first cover (PQQ) with respect to eligibility and qualification criteria prescribed in this Tender
document. The Price Bid under the second cover shall be opened for only those Applicants whose
PQQ Applications are responsive to eligibility and qualifications requirements as per Tender
document.
· The payment for Tender Document Fee and e-Service Fee shall be made by eligible
bidders online directly through Debit Cards & Internet Banking Accounts and the
payment for EMD can be made online directly through RTGS/NEFT or OTC Please refer
to `Online Payment Guideline' available at the Single e-Procurement portal of GoH
(Govt. of Haryana) and also mentioned under the Tender Document.
· Intending bidders will be mandatorily required to online sign-up (create user account) on the
website https://haryanaeprocurement.gov.in to be eligible to participate in the e-Tender.
He/She will be required to make online payment of (Rs.20000/- per division) towards
EMD fee in due course of time. The intended bidder fails to pay EMD fee under the
stipulated time frame shall not be allow to submit his / her bids for the respective event /
Tenders.
· The interested bidders must remit the funds at least T+1 working day (Transaction day + One
working Day) in advance i.e. on or before 16.11.2018 up to 05.:00 PM); and make payment
via RTGS /NEFT or OTC to the beneficiary account number specified under the online
generated challan. The intended bidder / Agency thereafter will be able to successfully
verify their payment online, and submit their bids on or before the expiry date & time of
the respective events/Tenders at https://haryanaeprocurement.gov.in.
The interested bidders shall have to pay mandatorily e-Service fee (under document
fee Non refundable) of Rs.1000/- (Rupee One Thousand Only) online by using the service of
secure electronic gateway. The secure electronic payments gateway is an online interface
between bidders & online payment authorization networks.
The Payment for document fee/ e-Service fee can be made by eligible bidders online directly
through Debit Cards & Internet Banking.
The Bidders can submit their tender documents (Online) as per the dates mentioned in the
key dates:- Key Dates
Sr. Department Stage Bidder's Stage Start date and Expiry date and
No. time time
1 Tender Document (25.10.2018 to (before
Download and Bid 16.11.2018 up 16.11.2018 up to
Preparation/ to 9:00 AM up 01.00PM,
Submission to 05:00 PM
2 Pre-qualification BID (19.11.2018 at 01:00PM)
3 Financial/Price Bid (to be notified later on)
Opening
4 Manual submission of 19.11.2018
tender documents
Important Note:
· The Applicants/bidders have to complete `Application / Bid Preparation & Submission'
stage on scheduled time as mentioned above. If any Applicant / bidder failed to
complete his / her aforesaid stage in the stipulated online time schedule for this stage,
his / her Application/bid status will be considered as `Applications / bids not submitted'.
· Applicant/Bidder must confirm & check his/her Application/bid status after completion of
his/her all activities for e-bidding.
· Applicant/Bidder can rework on his/her bids even after completion of `Application/Bid
Preparation & submission stage' (Application/Bidder Stage), subject to the condition
that the rework must take place during the stipulated time frame of the Applicant/Bidder
Stage.
· In the first instance, the online payment details of tender document fee + e-Service and
EMD & PQQ/Technical Envelope shall be opened. Henceforth financial bid quoted
against each of the item by the shortlisted bidder/ Agency wherever required shall be
opened online in the presence of such bidders/ Agency who either themselves or
through their representatives choose to be present. The bidder can submit online their
bids as per the dates mentioned in the schedule/Key Dates above.
The bids shall be submitted online in two separate envelopes:
Envelope 1: Pre-qualification Bid
The bidders shall upload the required eligibility & technical documents online in the
Technical Bid.
Envelope 2: Financial Bid
The bidders shall quote the prices in price bid format under Commercial Bid.
Instructions to bidder on Electronic Tendering System
These conditions will over-rule the conditions stated in the tender documents, wherever
relevant and applicable.
· Registration of bidders on e-Procurement Portal:-
All the bidders intending to participate in the tenders process online are required to get
registered on the centralized e - Procurement Portal i.e. https://haryanaeprocurement.gov.in.
Please visit the website for more details.
· Obtaining a Digital Certificate:
2.1 The Bids submitted online should be encrypted and signed electronically with a
Digital Certificate to establish the identity of the bidder bidding online. These Digital
Certificates are issued by an Approved Certifying Authority, by the Controller of Certifying
Authorities, Government of India.
2.2 A Digital Certificate is issued upon receipt of mandatory identity (i.e. Applicant's
PAN Card) and Address proofs and verification form duly attested by the Bank Manager / Post
Master / Gazetted Officer. Only upon the receipt of the required documents, a digital certificate
can be issued. For more details please visit the website https://haryanaeprocurement.gov.in.
2.3 The bidders may obtain Class-II or III digital signature certificate from any Certifying
Authority or Sub-certifying Authority authorized by the Controller of Certifying Authorities or
may obtain information and application format and documents required for the issue of digital
certificate form.
2.4 The bidder must ensure that he/she comply by the online available important
guidelines at the portal https://haryanaeprocurement.gov.in for Digital Signature Certificate
(DSC) including the e-Token carrying DSCs.
2.5 Bid for a particular tender must be submitted online using the digital certificate
(Encryption & Signing), which is used to encrypt and sign the data during the stage of bid
preparation. In case, during the process of a particular tender, the user loses his digital
certificate (due to virus attack, hardware problem, operating system or any other problem) he
will not be able to submit the bid online. Hence, the users are advised to keep a backup of
the certificate and also keep the copies at safe place under proper security (for its use in
case of emergencies).
2.6 In case of online tendering, if the digital certificate issued to the authorized user of a
firm is used for signing and submitting a bid, it will be considered equivalent to a no-objection
certificate /power of attorney / lawful authorization to that User. The firm has to authorize a
specific individual through an authorization certificate signed by all partners to use the digital
certificate as per Indian Information Technology Act 2000. Unless the certificates are revoked,
it will be assumed to represent adequate authority of the user to bid on behalf of the firm in the
department tenders as per Information Technology Act 2000. The digital signature of this
authorized user will be binding on the firm.
2.7 In case of any change in the authorization, it shall be the responsibility of management /
partners of the firm to inform the certifying authority about the change and to obtain the digital
signatures of the new person / user on behalf of the firm / company. The procedure for
application of a digital certificate however will remain the same for the new user.
2.8 The same procedure holds true for the authorized users in a private/Public limited
company. In this case, the authorization certificate will have to be signed by the directors of
the company.
3 Pre-requisites for online bidding:
In order to operate on the electronic tender management system, a user's machine is
required to be set up. A help file on system setup/Pre-requisite can be obtained from
Nextenders (India) Pvt. Ltd. or downloaded from the home page of the website -
https://haryanaeprocurement.gov.in.. The link for downloading required java applet & DC setup
are also available on the Home page of the e-tendering Portal.
4 Online Viewing of Detailed Notice Inviting Tenders:
The bidders can view the detailed N.I.T and the time schedule (Key Dates) for all the tenders
floated through the single portal eProcurement system on the Home Page at
https://haryanaeprocurement.gov.in.
5 Download of Tender Documents:
The tender documents can be downloaded free of cost from the eProcurement portal
https://haryanaeprocurement.gov.in
6 Key Dates:
The bidders are strictly advised to follow dates and times as indicated in the online Notice
Inviting Tenders. The date and time shall be binding on all bidders. All online activities are time
tracked and the system enforces time locks that ensure that no activity or transaction can take
place outside the start and end dates and the time of the stage as defined in the online Notice
Inviting Tenders.
7 Online Payment of Tender Document Fee, eService fee , EMD fees & Bid Preparation &
Submission (PQQ/ Technical & Commercial/Price Bid):
i) Online Payment of Tender Document Fee + e-Service fee:
The online payment for Tender document fee, eService Fee & EMD can be done
using the secure electronic payment gateway. The Payment for Tender Document Fee and
eService Fee shall be made by bidders/ Vendors online directly through Debit Cards & Internet
Banking Accounts and the Payment for EMD shall be made online directly through RTGS /
NEFT & OTC.
The secure electronic payments gateway is an online interface between contractors and Debit
card / online payment authorization networks.
ii) PREPARATION & SUBMISSION Of online APPLICATIONS/BIDS :
(i) Detailed Tender documents may be downloaded from e-procurement website
(https://haryanaeprocurement.gov.in) and tender mandatorily be submitted online.
(ii) Scan copy of Documents to be submitted/uploaded for Prequalification or
Technical bid under online PQQ/ Technical Envelope: The required documents
(refer to DNIT) shall be prepared and scanned in different file formats (in PDF
/JPEG/MS WORD format such that file size is not exceed more than 10 MB) and
uploaded during the on-line submission of PQQ Envelope.
(iii) FINANCIAL or Price Bid PROPOSAL shall be submitted mandatorily online
under Commercial Envelope and original not to be submitted manually)
8. ASSISTANCE TO THE BIDDERS:-
In case of any query regarding process of et end er s and for undertaking training
purpose, the
intended bidder can also avail the following and can contact service provider as
per below:
Office Timings of Help-desk support for Single e Procurement Portal of Government
of Haryana- Technical Support Assistance will be available over telephone Monday to
Friday (09:00 am. to 5:30 pm) & Training workshop will be conducted on every 1st, 2nd
Friday (from 3:30 pm upto 6:00 pm) and 4th Saturday (from 11:30 am upto 3:00 pm) of
each month.
All queries would require to be registered at our official email-
chandigarh@nextenders.com for on- time support (Only those queries which are sent
through email along with appropriate screenshots or error description will be considered
as registered with the Help-desk)
Important Note:-
(a) Any intending bidder can contact the helpdesk on or before prior to 4
hours of the scheduled closing date & time of respective e-Auction/ Tender
event.
(b) For queries pertaining to e-Payment of EMD, please contact the helpdesk at
least 2 business days prior to the closing date & time of e-Auction/Tender event.
(c) Help-desk support will remain closed during lunch break i.e. from 1:30 PM up to
2:15 PM on each working day.
Schedule for Training:
Training workshop will be held on 1st, 2nd Friday (from 3:30 pm upto 6:00 pm)
and 4th
Saturday (from 11: 30 am upto 3:00 pm) of each month at following addresses:
Nextenders (India) Pvt. Ltd Nextenders (India) Nextenders (India) Pvt. Ltd.,
Municipal Corporation Pvt.Ltd. Public Health Nirman Sadan (PWD
Faridabad, Near Division No. 2 B&R),
B.K.Chowk, Opp. Hisar, Model Town Opp. Plot No.- 01, Basement,
B.K.Hospital, NIT, N.D Gupta Hospital, Dakshin Marg, Sec- 33 A,
Faridabad Hisar Chandigarh -160020
Contact no. Contact: 9034357793 For Support- 1800-180-
8743042801 / 9310335475 2097,
0172-2582008-
2009
For Support Call 1800-180-2097
Haryana e-Procurement Help Desk Office will remain closed on Saturday
( except 4th
Saturday), Sunday and National Holidays
NOTE:-
· Bidders participating in online tenders shall check the validity of his/her Digital
Signature Certificate before participating in the online Tenders at the portal
https://haryanaeprocurement.gov.in.
· For help manual please refer to the `Home Page' of the e-Procurement website at
https://haryanaeprocurement.gov.in, and click on the available link `How to...?' to download
the file.
Guideline for Online Payments in e-tendering
Post registration, bidder shall proceed for bidding by using both his digital
certificates (one each for encryption and signing). Bidder shall proceed to select the tender
he is interested in. On the respective Department's page in the e-tendering portal, the
Bidder would have following options to make payment for tender document & EMD:
A. Debit Card
B. Net Banking
C. RTGS/NEFT
Operative Procedures for Bidder Payments
· Debit Card
The procedure for paying through Debit Card will be as follows.
(i) Bidder selects Debit Card option in e-Procurement portal.
(ii) The e-Procurement portal displays the amount and the card charges to be paid by
bidder. The portal also displays the total amount to be paid by the bidder.
(iii) Bidder clicks on "Continue" button
(iv) The e-Procurement portal takes the bidder to Debit Card payment gateway screen.
(v) Bidder enters card credentials and confirms payment
(vi) The gateway verifies the credentials and confirms with "successful" or "failure"
message, which is confirmed back to e-Procurement portal.
(vii) The page is automatically routed back to e-Procurement portal
(viii) The status of the payment is displayed as "successful" in e-Procurement portal. The
e-Procurement portal also generates a receipt for all successful transactions. The bidder
can take a print out of the same,
(ix) The e-Procurement portal allows Bidder to process another payment attempt in case
payments are not successful for previous attempt.
B) Net Banking
The procedure for paying through Net Banking will be as follows.
(i) Bidder selects Net Banking option in e-Procurement portal.
(ii) The e-Procurement portal displays the amount to be paid by bidder.
(iii) Bidder clicks on "Continue" button
(iv) The e-Procurement portal takes the bidder to Net Banking payment gateway screen
displaying list of Banks
(v) Bidder chooses his / her Bank
(vi) The Net Banking gateway redirects Bidder to the Net Banking page of the selected
Bank
(vii) Bidder enters his account credentials and confirms payment
(viii) The Bank verifies the credentials and confirms with "successful" or "failure" message
to the Net Banking gateway which is confirmed back to e-Procurement portal.
(ix) The page is automatically routed back to e-Procurement portal
(x) The status of the payment is displayed as "successful" in e-Procurement portal.
The e-Procurement portal also generates a receipt for all successful transactions.
The bidder can take a print out of the same. (xi) The e-Procurement portal allows Bidder to
process another payment attempt in case payments are not successful for previous
attempt.
C) RTGS/ NEFT
The bidder shall have the option to make the EMD payment via RTGS/ NEFT.
Using this module, bidder would be able to pay from their existing Bank account through
RTGS/NEFT. This would offer a wide reach for more than 90,000 bank branches and
would enable the bidder to make the payment from almost any bank branch across India.
I. Bidder shall log into the client e-procurement portal using user id and password as per
existing process and selects the RTGS/NEFT payment option.
ii. Upon doing so, the e-procurement portal shall generate a pre-filled challan. The challan
will have all the details that is required by the bidder to make RTGS-NEFT payment.
iii. Each challan shall therefore include the following details that will be pre-populated:
· Beneficiary account no: (unique alphanumeric code for e-tendering)
· Beneficiary IFSC Code:
· Amount:
· Beneficiary bank branch:
· Beneficiary name:
iv. The Bidder shall be required to take a print of this challan and make the RTGS/NEFT on
the basis of the details printed on the challan.
v. The bidder would remit the funds at least T + 1 day (Transaction + One day) in advance
to the last day and make the payment via RTGS / NEFT to the beneficiary account number
as mentioned in the challan.
vi. Post making the payment, the bidder would login to the e-Tendering portal and go to the
payment page. On clicking the RTGS / NEFT mode of payment, there would be a link for
real time validation. On clicking the same, system would do auto validation of the payment
made.
List of Net banking banks
1. Allahabad Bank
2. Axis Bank
3. Bank of Bahrain and Kuwait
4. Bank of Baroda
5. Bank of India
6. Bank of Maharashtra
7. Canara Bank
8. City Union Bank
9. Central Bank of India
10. Catholic Syrian Bank
11. Corporation Bank
12. Deutsche Bank
13. Development Credit Bank
14. Dhanlaxmi Bank
15. Federal Bank
16. HDFC Bank
17. ICICI Bank
18. IDBI Bank
19. Indian Bank
20. Indian Overseas Bank
21. Indusind Bank
22. ING Vysya Bank 23. J and K Bank
24. Karnataka Bank
25. Kotak Mahindra Bank
26. KarurVysys Bank
27. Punjab National Bank
28. Oriental Bank of Commerce
29. South Indian Bank
30. Standard Chartered Bank
31. State Bank Of Bikaner and Jaipur
32. State Bank of Hyderabad
33. State Bank of India
34. State Bank of Mysore
35. State Bank of Travencore
36. State Bank Of Patiala
37. Tamilnad Mercantile Bank
38. Union Bank of India
39. United Bank of India
40. Vijaya Bank
41. Yes Bank
SECTION-II
INSTRUCTIONS TO BIDDERS
INSTRUCTIONS TO BIDDERS
CONTENTS
SR.
NO. DESCRIPTION PAGE NO.
1. SCOPE OF BID 13-14
2. QUALIFICATION OF THE BIDDER 14-15
3. CLARIFICATION ON BID DOCUMENTS 15-16
4. AMENDMENTS TO BID DOCUMENT 16
5. DEVIATION FROM BID DOCUMENTS 16
6. FILLING OF BIDS 17
7. DOCUMENTS COMPARISING THE BID 17-18
8. SUBMISSION OF THE BIDS 18
9. BID VALIDITY 19
10. EARNEST MONEY 19
11. COST OF SPECIFICATION 19
12. LATE BIDS 19
13. BID OPENING AND EVALUATION 20
14. REJECTION OF BID 20
15. CLARIFICATION OR MODIFICATION OF BIDS 20
16. AWARD CRITERIA 20-21
17. NOTIFICATION OF AWARD 21
18. GENERAL 21
INSTRUCTIONS TO BIDDERS
· SCOPE OF BID
· Dakshin Haryana Bijli Vitran Nigam here-in-after called DHBVN intends to engage
well established, reputed Chartered Accountants/Cost Auditor experienced Audit
firms for checking/ carrying out the concurrent audit of all the records relating to
consumer's accounts which includes audit of billing, collection, cash and remittance
accounts being maintained at Sub Division level under Operation Circles,
Gurugram-1, Gurugram-II, Faridabad, Palwal, Narnaul, Rewari, Hisar,
Bhiwani, Sirsa, Jind, Fatehabad & Sr/AO Open Access for the period 04/2018
to 03/2019 and 04/2019 to 03/2020 and further extendable for one year on the
same terms and conditions. Copy of the Internal Audit Manual containing
instructions for the checking of consumers' accounts, checklist for the checking to
be carried out and format on which report is to be submitted (Forwarding Memo) is
available at Annexure-"C".
· Category-wise number of connections in each Sub-Division and Division are
available at Annexure-`D'. The numbers of connections are being supplied to
assist the bidders to ascertain the work load and quoting the audit fee only. The
actual numbers of connections may increase/decrease during the period of audit
due to release of new connections as well as reconnection of disconnected
connections and/or disconnection of existing connections and no change in the
audit fee shall be allowed for such increase/decrease during the period of contract.
· The jurisdiction of a Division/Sub-Division may change during the period of
assigned audit because of restructuring process. In such eventualities, the audit fee
shall be revised on pro-rata based on number of connections, provided the
increase/decrease in number of connections is more than 5% in the Division as
whole.
· Estimated/tentative man- days required for auditing of consumers' accounts of each
Division (for all Sub-divisions in that Division) are placed at Annexure-`E'.
However, the actual man-days required for the completion of audit may differ
depending upon the experience/efficiency of the audit personnel deployed by the
audit firm. The bidders are, therefore, advised in their own interest to assess the
work load correctly for quoting the rates. DHBVN shall not take any responsibility
for incorrect assessment of work load and no claim, whatsoever, in this regard shall
be accepted.
· The Tariff Rates, Terms and conditions of Supply and other allied instructions may
change or new instructions may be issued during the contractual period of audit.
The audit firm shall have to carry out the audit as per instructions as applicable
from time to time and nothing extra shall be payable for the same, even if the audit
firm have to devote extra time for checking of compliance of the revised/newly
introduced instructions.
· The job shall be carried out at the headquarters of the Sub Division/ Sub Office
where the record is being maintained and the report shall be submitted to the Chief
Auditor, DHBVN, Hisar on the format prescribed for the same. Detailed instructions
have been explained under Section-IV "Scope of Work".
· QUALIFICATION OF THE BIDDER:
· ELIGIBILITY CONDITIONS QUALIFYING THE AUDIT FIRM FOR
SUBMISSION OF TENDER/BID: -
· The audit firm must have experience in the audit of PSUs.
· The audit firm must have 3 years of audit experience.
· The audit firm independently or in joint venture with other audit firm (not
exceeding one) must have its/ their annual average turnover for the last 3
years Rs. Ten Lakh. However, the agreement (in original) so made along
with the audited and certified copies of balance sheet of both parties to the
contract shall have to be submitted with the tender documents.
· The audit firm must have adequate staff to carry out the work on concurrent
basis. The bidders shall have to submit an undertaking on NJSP to the effect
that the audit firm have sufficient strength of the staff to carry out the audit
concurrently, in case work is allotted to the audit firm.
· Each audit party shall consist of minimum two members. Not more than one audit
party or more than three persons shall be allowed to carry out the audit of one sub
division at a time. This implies that generally two and maximum of three persons can
be deputed simultaneously in a sub division for audit. The audit firm would have to
deploy sufficient nos. of the audit parties, atleast one party in each division/unit,
within 15 days of the allotment and agreement of the work so as to complete the
audit of consumers' accounts for a particular month within the next quarter.
· Audit Reports in prescribed formats shall submits within Seven days of the returning
of the Half Margins by the sub divisions
· Half Margins will be issued day by day in the evening and receiving will also collect
from the concerned CA.
· The firms/groups having retired employees of the erstwhile HSEB/HVPNL/DHBVN/
UHBVNL/AG (Audit) Haryana in the audit party shall also be considered for
assignment of the job.
4. To be qualified for award, bidder shall provide evidence, satisfactory to DHBVN of
their capacity and adequacy of resources to carry out the contract effectively. Bids
shall include the following information:
· Copies of the original documents defining the constitution or the legal status,
place of registration and principal place of business, written power of attorney
in favour of the authorised signatory of the Bid to commit the Bidder.
· Description of the resources available with him to carry out the proposed job
along with an undertaking to the effect that the audit firm has sufficient staff
to carry out the audit for which it has submitted the bid and/or will be in a
position to carry out the audit as per scope of audit and within the period
prescribed for audit.
· Qualification and experience of key personnel proposed for carrying out the
work.
· Information regarding any litigation, current or during the last two years, in
which the Bidder is involved, the parties concerned and the dispute and the
disputed amount.
· Copy of the PAN No, GST registration and ICAI is also required.
· Hard copy of the BID Documents along with relevant documents should also
be sent to the Chief Auditor office upto the closing date of the Tender in
addition to filing it Online.
· CLARIFICATION ON BID DOCUMENTS:
The prospective Agency may obtain any clarification regarding the bid document
in writing or through E-mail at least seven days before opening of bid from: -
CHIEF AUDITOR DAKSHIN HARYANA BIJLI
VITRAN NIGAM VIDYUT SADAN
VIDYUT NAGAR
HISAR 125005
E-mail:- chiefauditordhbvn1@gmail.com
sraorevenueaudit@gmail.com
Mobile No.:- Sr. AO/Revenue Audit
09992014034
However, the pre-bid conference will be held if required, the bidder may attend the
same for any clarification. The audit firm is advised in its own interest to examine
the bid documents, instructions, forms, terms & general information before
submission of bid. Failure to provide information, which is essential to evaluate the
bid or to provide the timely clarification or substantiation of the information
supplied or submission of bid not substantially responsive to the bid document may
result in disqualification.
· AMENDMENTS TO BID DOCUMENT:
At any time prior to the date for submission of bid as well as upto opening of bids,
DHBVN may for any reason, whether of its own or by way of clarification given at
the request of prospective bidder, modify the bid document by issue of amendment
(s) which shall form part of it. Extension in the due date, if considered necessary,
may be made by the DHBVN.
· DEVIATION FROM BID DOCUMENTS:
The bid offer must include a separate statement indicating all deviation from the
bid documents as per format enclosed at Annexure-`A'. All such deviations shall
be clearly mentioned in deviation sheet. Unless the deviations from the bid
documents are specifically mentioned, it will be understood and agreed that the
proposal is in strict conformity to DHBVN's specifications in all respect and it will be
assumed that all terms & conditions are acceptable to the bidder. These deviations
may or may not be accepted by DHBVN and in case the deviations as proposed by
the bidder are not accepted by DHBVN the bidder will have the option either to
withdraw the deviation or to withdraw the offer. In case the deviation proposed are
not accepted by DHBVN and the same are not withdrawn by the bidder, the bidder
shall be consider as `not qualified' for the bid and his price bid shall not be opened.
· FILLING OF BIDS:
a.) Bid shall be submitted in the forms attached hereto and all blanks in
Section-V, VI and the Annexure-`A' of the specification shall be duly
filled in. The complete Form & Annexures shall be considered as part of
contract documents in the case of successful bid.
b.) No alteration should be made to Form of the tender specification and
Annexure. The bid must comply entirely with the specification and
alternative proposals, if any, shall be clearly stated in the covering letter.
c.) The bid and all accompanying documents shall be in Hindi/English
language and shall be signed by a responsible and authorized person.
The name designation and authority of signatory shall be stated in the
bid.
d.) Tenders should be filled in only with ink or typed. No bid filled in by
pencil or otherwise shall be considered.
e.) All additions, alterations and over writings in the bid must be clearly
initialed by the signatory to the bid with stamp.
f.) The bidder should quote the prices strictly in the manner as indicated
herein, failing which the bid is liable for rejection. The rate/prices shall be
in words as well as in figures. This must not contain any additions,
alternation, overwriting, cuttings over corrections and any other marking,
which leave any room for doubt. In case any doubt, the prices/ rates
favorable to DHBVN shall be considered.
g.) The contract awarding authority will not be responsible to accept any cost
involved in the preparation and submission of the bids.
· DOCUMENTS COMPRISING THE BID:
· The bidder shall submit the following document/information with the bid:
Covering letter i.e. Schedule-"C"
Power of Attorney in favour of person signing the tender documents.
Documents required for eligibility criteria.
Statement of deviations from the bid documents as per Annexure-`A'.
Details in format given in Section-V.
Copy of the agreement between the bidder and his collaborators or
associates, if any.
Earnest Money of Rs.20000/- per Division.
Price schedule in Section-VI.
Other details as called for in the bid documents or which the bidder may
like to highlight.
FORMATS AND SIGNING OF BID:
The bidder shall submit one set of his bid, complete in all respect with
enclosures to the office of the Chief Auditor, DHBVN on closing date of the
Tender. The bid shall be signed on each page (including where entries or
amendments have been made) by the authorized signatory and shall be
stamped with seal of company/firm.
· SUBMISSION OF THE BIDS:
· The interested bidder may send their proposal on or before 19.11.2018
upto 13:00 hours to:
CHIEF AUDITOR DAKSHIN HARYANA BIJLI
VITRAN NIGAM VIDYUT SADAN
VIDYUT NAGAR,
HISAR 125005.
· The bid shall be submitted in the following manner:
The earnest money shall be deposited online by the CA/CMA firms through
Debit card or RTGS/NEFT on Net banking.
The Qualification against BID shall be taken as per e-tender online
BID AGAINST BID NO: CA/RA-2018-19/04.This is shall be as per
(Section-V) and its enclosures, Documents proving eligible criteria and all
other documents (excepting EDM online).
The Third envelope duly sealed and super scribed "PART-II "PRICE
SCHEDULE AGAINST BID NO: CA/RA-2018-19/04" should be as per
e-tender online. AGAINST TENDER NO: CA/RA-2019-17/04 TO BE
OPENED AT 13.00 HOURS ON 19.11.2018 as per e-tender online.
· Telegraphic quotations and also through Fax/ email will not be accepted.
· BID VALIDITY:
Bid shall remain valid as per e-tender system for acceptance for a period of 120
(One hundred twenty) days from the date of opening Price Bid online. DHBVN may
request for suitable extension, if required.
· EARNEST MONEY:
· Tenderer shall submit an amount of Rs.20000/- (twenty thousand only) per
Division/Unit as Earnest Money through e-tender system online against BID
NO: CA/RA-2018-19/04, No other mode of deposit shall be accepted.
· Any tender not accompanied the earnest money detail shall be rejected and
the tender will not be opened.
· In case of unsuccessful tenderers, the Earnest Money will be refundable
through online as per e-tender system after finalization of the tender. In
case of successful tenderers, the Earnest Money will be converted into the
Security Deposit as referred in the Clause-3 of Section-III.
· Request for adjustments/ proposals for acceptance of Earnest Money
deposits, if any, already lying with DHBVN in connection with some other
tenders/orders shall not be entertained.
· No interest shall be payable on the amount of Earnest Money deposited
with DHBVN.
· DHBVN reserves the right to forfeit Earnest Money Deposit in full or a part
thereof in circumstances, which according to him indicate that the tenderer
is not earnest in accepting/executing order placed under the specification.
· COST OF SPECIFICATION:
Purchase of specification is essential for participation. The specification containing
terms & conditions and other information are available on the official website i.e.
www.dhbvn.com and can be downloaded from there. The cost of Tender
documents has been fixed Rs.2000/- +1000 e-service fees (Non-refundable).
· LATE BIDS:
Any bid received after the dead line for submission shall be liable for rejection.
· BID OPENING AND EVALUATION:
DHBVN will open the bids in the office of CHIEF AUDITOR, DHBVN, Vidyut Sadan,
Vidyut Nagar, Hisar as per e-tender system.
· REJECTION OF BID:
DHBVN reserves the right to reject or accept any Bid without assigning any reason
thereof. However, the bid as under shall not be accepted and such bids shall be
rejected, if received: -
· Bid submitted by the tenderers/firms/agencies, who have been black listed
or with whom business dealing have been suspended by any of the State
Electricity Boards/Electrical Undertakings. The bidder shall have to submit
an undertaking in this regard.
· The offer/bid submitted by those who had not purchased the bid
specification from DHBVN.
· The bid submitted by a person directly or indirectly connected with the
service under Government/ Local Authority/DHBVN.
· The bid not accompanied by the specified amount of earnest money.
· The bid received after due date and time fixed for receiving the bid.
· CLARIFICATION OR MODIFICATION OF BIDS:
To assist in examination, evaluation and comparison of bids, DHBVN may ask the
Bidders individually for clarification in writing. No change in the substances of the
bid shall be permitted except as required to confirm the correction of any
typographical error.
· AWARD CRITERIA:
DHBVN will award the contract for each Division to the successful Bidder whose Bid
is determined to be substantially responsive and is determined as the lowest
evaluated Bid for the Division concerned provided further that the Bidder is
determined to be qualified to perform the Contract satisfactorily. DHBVN shall be
sole judge in this regard.
Further, DHBVN reserves the right to award separate Contracts to two or more
parties in line with the terms and conditions specified.
· NOTIFICATION OF AWARD:
Prior to the expiration of the period of Bid validity and extended validity period, if
any, DHBVN will notify the successful bidder in writing by registered letter or by
cable or Telex or Fax, to be confirmed in writing by registered letter, that its Bid
has been accepted.
The issue of detailed work order will constitute the formation of award .
DHBVN will promptly notify each unsuccessful Bidder and will discharge his earnest
money.
· GENERAL:
· In case of ambiguous or contradictory terms and conditions mentioned in
the bid, interpretations as may be advantageous to DHBVN may be taken, if
satisfactory clarification is not furnished within the prescribed period.
· DHBVN will not be responsible for any cost or expenses incurred by the
bidder in connection with preparation or delivery of bids.
· DHBVN reserves the right to amend the scope of the proposed contract,
reject or accept any bid, cancel the bid process and reject all applications,
vary the area.
· DHBVN shall neither be liable for any action nor be under any
obligation to inform the bidders of the grounds for any of the above actions.
.
************
SECTION III
TERMS AND CONDITIONS OF THE CONTRACT
CONTENTS
PAGE
SR. DESCRIPTION NO.
NO.
1. PERIOD OF CONTRACT 23
2. COMMENCEMENT OF WORK 23
3. COMPLETION OF WORK 24
4. SECURITY DEPOSIT 24
5. RULE AND REGULATIONS 24
6. COMPLIANCE OF LAW 24-25
7. ACCIDENTS 25
8. RESPONSIBILITY FOR RECORD/DOCUMENTS 25
9. CONDUCT OF STAFF OF AGENCY 25
10. CONTRACT AGREEMENT 25
11. PAYMENT 25-26
12. DELAY IN COMPLETION OF AUDIT WORK AND IMPOSING 26
OF PENALTY THEREOF
13. PENALTY FOR UNATTENDED PART OF WORK & 26-27
SATISFACTION CRITERIA FOR ACCEPTANCE OF REPORTS
14. RECOVERY OF THE LOSS SUSTAINED DUE TO FRAUDE/
EMBZZLEMENT/ MISAPPROPRIATION OR NEGLIGENCE 27
BY THE EMPLOYEES OF AUDIT FIRM.
15. ALTERNATION/ADDITION 27
16. FALL BACK ARRANGEMENTS 28
17. HANDING OVER ON TERMINATION 28
18. GOVERNING LAW AND JURISDICTION 28
19. LIEN 28
20. ARBITRATION 28-29
Terms and conditions of the contract
The terms and conditions of the contract shall prevail and shall be binding on the
Audit firms and any change or variation expressed or impressed howsoever made
shall be inoperative unless expressly approved by DHBVN. The audit firm shall be
deemed to have fully informed himself and to have specific knowledge of the
provisions of Terms and Conditions of the contract mentioned hereunder: -
1. PERIOD OF CONTRACT: The contract shall be made for the audit of consumers'
accounts under Operation Circles, DHBVN, Gurugram-1, Gurugram-II,
Faridabad, Palwal, Narnaul, Rewari, Hisar, Bhiwani, Sirsa, Jind
Fatehabad & Sr. AO/Open Access for the period 04/2018 to 03/2019 and
04/2019 to 03/2020 and further extendable for one year 04/2020 to 03/2021. In
case the audit firm to which the audit for the initial period was assigned declines to
accept the audit for the next remaining period, the work can be assigned to the
other audit firm which is conducting audit of any other division, on the same rates,
terms and conditions. The performance of the audit firm shall be watched r egularly
and continuously by the o/o the Chief Auditor, DHBVN, Hisar. The contract or the
awarded work may be rescinded at any time if the performance regarding
achievement of the objective and scope of work is not found satisfactory or the
audit firm commits breach of any of the terms and conditions of the contract. No
fee or compensation shall be payable in case the contract or the work awarded is
rescinded on account of non-performance/unsatisfactory performance. The DHBVN
may advice the audit firm for improvement in case the performance made by the
agency is not considered as satisfactory or upto the mark.
2. COMMENCEMENT OF WORK: The commencement of the work shall take place
immediately after issue of the work order by this office. Any request of the
successful bidder to defer the commencement of the work for a period of more
than one month from the date of allotment of the work shall not be entertained.
Further, where the request of the audit firm to defer the commencement of audit is
accepted, the audit firm shall have to conduct/ complete the audit of consumers'
accounts within the prescribed period.
3. COMPLETION OF WORK: Unless & otherwise specifically provided in the work
order/ contract, the audit firm will have to complete the audit of one year in
respect of all the sub divisions allotted to them within 6 months from the date
of issue of work order.
After completing the audit of a particular office, the audit firm will have to submit
the detail of HMs issued, on the format of the HM Register to the O/O Chief
Auditor, DHBVN, Hisar. The date of receipt of detail of HMs in the O/O Chief
Auditor will be considered as the date of completion of work for that
office.
Provided further, if the audit of next year is assigned to the audit firm, the audit
firm will have to carry out the audit of next year on the same pattern.
4. SECURITY DEPOSIT: The earnest money of the successful Bidder shall be
converted into security deposit. The security deposit shall be refundable after 3
months of satisfactory completion of the contract after making recoveries, if any,
under Clause-12, 13 & 14 of this Section or any amount payable by the audit firm
under the provisions of the contract/agreement. In the event of breach of the
contract or any clause of the contract, in any manner, the security deposited by the
contractor shall be liable to be forfeited by the DHBVN.
5. RULE AND REGULATIONS: The assigned job shall be carried out under the rules
and regulations of DHBVN in force and further guidelines/instructions issued by the
DHBVN from time to time in this regard. The DHBVN shall also have the right to
modify such instructions/guidelines and the audit firm shall abide by such
instructions/guidelines without any extra charges unless and otherwise specifically
agreed for such extra charges.
6. COMPLIANCE OF LAW: The audit firm shall, in all matters arising in the
performance of the contract, comply in all respects, will give all notices and pay all
fees required by the provisions of any national or state statute, ordinance or other
law or any regulation or by-law of any duly constituted authority.
The contract shall in all respects be prepared and interpreted in accordance
with the law in force in India including any such laws passed or made or
coming into force during the period of the contract.
The audit firm shall be responsible for carrying out of all of its activities
within the rules and laws in force. DHBVN shall not be responsible for any of
the un-lawful activity committed by the audit firm / staff of audit firm. The
audit firm shall be liable for and shall indemnify DHBVN against all losses,
expenses or claim arising in connection with any unlawful activity committed
by any person employed by the audit firm for the purpose of assigned job.
7. ACCIDENTS: The audit firm shall be liable for and shall indemnify DHBVN against
all losses, expenses or claim arising in connection with the death or injury to any
person employed by the audit firm for the purpose of assigned job.
8. RESPONSIBILITY FOR RECORD/DOCUMENTS: The audit firm shall be fully
responsible for upkeep, maintenance and safety of the record and documents
supplied by the DHBVN and also for the record/documents generated by the audit
firm. On completion of the contract/job the audit firm will return all the documents
supplied to it by the DHBVN and shall also hand over all the record/documents
generated by it for the purpose of completion of the assigned work. The audit firm
shall also be responsible to make the loss good if suffered by DHBVN, due to act of
the audit firm.
9. CONDUCT OF STAFF OF AUDIT FIRM: If any of the staff of audit firm is found
guilty of any misconduct or incompetence or negligence and then if so directed by
the DHBVN, the audit firm shall at once remove such employee and replace him
with a qualified and competent substitute.
10. CONTRACT AGREEMENT: The audit firm and DHBVN will enter into an
agreement to be known as "Contract Agreement" setting out all terms and
conditions thereof including those mentioned herewith.
11. PAYMENT: Completion of contractual formalities by the audit firm would be
an essential requirement for claiming any payment. The audit firm shall be entitled
to get payment as under: -
The payment shall be made by the A.O./EAD, DHBVN, Hisar through cross cheque
or through E-payment (Indian Currency) within 30 days after the acceptance of the
audit report by the Chief Auditor DHBVN, Hisar.
All out efforts would be made to make the payment within the prescribed period
but in case of delay of payment DHBVN shall not be liable to pay interest on the
outstanding amount of the audit firm.
12. PENALTY FOR DELAY IN COMPLETION OF AUDIT WORK: i) The assigned
audit work will have to be carried out in such a way that audit of consumers'
accounts of assigned period is completed within the prescribed period. In case the
audit firm fails to carry out the audit work within the stipulated period as per clause
No.2 & 3 above, penalty @ 2% per month or part thereof of subject to maximum
10% of the audit fee calculated for the delayed audit shall be imposed and
recovered from the audit firm. Since the audit fee shall be fixed for the Division as
whole, the audit fee for the delayed work shall be calculated on proportionate basis
and the sub-division shall be termed as unit for this purpose. ii) The audit reports
shall have to be submitted within two week after returning the Half Margins by the
S/division. The audit firm will submit the audit reports to the O/o Chief Auditor at
earliest i.e. within 7 days from the date of returning the Half Margins of all
divisions.
13. PENALTY FOR UNATTENDED WORK & SATISFACTION CRITERIA
FOR ACCEPTANCE OF REPORTS:
A) Penalty for unattended work: In case of failure to carry out the assigned
work as per scope, liquidated damages @ 5% of the fees payable for each sub
division shall be imposed and recovery shall be affected from the payments due
or from the security deposited by the audit firm. Where no security is available,
the audit firm shall have to deposit the Liquidated Damages with DHBVN.
Besides recovery of Liquidated Damages, such audit firm can also be blacklisted
for next 3 years.
B) Satisfaction Criteria for acceptance of reports: to ensure that the audit
firm carries out the given assignment in proper manner:
The audit work done by the private audit firms shall be got test checked by the
Nigam through its own staff.
The performance of the firm shall be considered satisfactory and the payments
shall be released without any deduction, if the amount of irregularities so pointed
out during the test check by the office of Chief Auditor, DHBVN is found less than
10% of the amount as pointed out by the audit firm and accepted by the sub
divisions.
If the amount of irregularities so pointed out during the test check by the office of
Chief Auditor, DHBVN is found 10% to 20% of the amount pointed out by the audit
firm and accepted by the sub divisions, the payment shall be released after
deduction of audit fees equal to the percentage of irregularities pointed out over
and above the 10%.
If the amount of irregularities so pointed out during the test check by the office of
Chief Auditor, DHBVN exceeds more than 20%, the audit firm shall carry out the
audit work in respect of that particular office again at their cost and submit revised
reports for the consideration of the Chief Auditor, DHBVN, Hisar, whose decision
shall be final.
In case the firm fails/ refused to carry out the audit work again and no payment of
audit fee shall be made to the firm and the audit work shall be got done/
completed through IAP.
After receipt of re-audit report, the DHBVN will get carry out the test check again and
the payments shall be released without any deduction, if the amount of irregularities
so pointed out during the re-test check by the office of Chief Auditor, DHBVN is found
less than 10% of the amount as pointed out by the audit firm and accepted by the sub
divisions and in case the under assessment is 10% to 20%, the payment will be
released after deduction of audit fees equal to the percentage of irregularities pointed
out over and above the 10%.
If the amount of irregularities so pointed out during the re-test check by the O/O
Chief Auditor, DHBVN exceeds more than 20%, 50% of the audit fee shall only be
paid to the firm.
The percentage shall be calculated primarily for each Division by summing up of
the offices under it.
14. RECOVERY OF THE LOSS SUSTAINED DUE TO
FRAUD/EMBZZLEMENT/ MISAPPROPRIATION OR NEGLIGENCE BY THE
EMPLOYEES OF AUDIT FIRM: In case any loss is sustained to the DHBVN due
to fraud/embezzlement/ misappropriation of revenue committed by the employees
of the audit firm or the fraud/embezzlement/misappropriation of revenue
committed in the revenue accounts maintained in the Sub Division which could
have been detected during the normal course of audit, but remains undetected, the
audit firm shall be liable to pay the same to DHBVN.
15. ALTERATION/ADDITION: No variation or modification or waiver of any of
the terms and conditions or provisions of the contract shall be deemed valid unless
mutually agreed upon in writing by both parties i.e. DHBVN and audit firm.
16. FALL BACK ARRANGEMENTS: In the event of the failure of the audit firm to
fulfill its obligations, duties and responsibilities as per the contract, DHBVN shall
have the right at any time to resort to fall back arrangement. Under this plan,
DHBVN shall take charge of all facilities and systems whether in operation or under
execution, after giving suitable notice and can recover from the security deposit the
losses suffered due to such failure. If the security deposit is un-sufficient, the audit
firm shall have to pay the difference to DHBVN failing which DHBVN will have the
right to recover the same through legal or other means. In such circumstances the
DHBVN after taking the charge as above, shall have the right to manage the
system itself or through any other audit firm as it may deem fit and no claim of
audit firm for compensation in this respect shall be entertained.
17. HANDING OVER ON TERMINATION: Immediately after termination of
the contract agreement the audit firm will cooperate in handing over back all the
facilities and record in good working order to DHBVN. Upon termination of the
contract/agreement, the authority of the Agency to act as Agent of DHBVN in the
area shall immediately cease.
18. GOVERNING LAW AND JURISDICTION: The agreement shall be
governed under Indian law. Only appropriate courts at Hisar shall have exclusive
jurisdiction to deal with any matter arising out of or relating to the agreement or
otherwise.
19. LIEN: In case of any lien or claim pertaining to the work and responsibility
of the audit firm for which DHBVN might have been made liable, the DHBVN shall
have the right to recover such claim amount from the audit firm.
20. ARBITRATION: All matter questions, disputes, differences and/or claims arising
out of and/or concerning and/or in connection and/or in consequences or relating
to this Contract whether or not obligations of either or both Parties under the
contract be subsisting at the time of such dispute and whether or not this contract
has been terminated or purported to be terminated or completed, shall be referred
to the Sole Arbitrator to be appointed by the M.D.,DHBVN or by any other authority
of the Nigam authorized for this purpose by the Nigam. If after the appointment of
the Arbitrator, the Arbitration proceedings are held up due to any reason the Sole
Arbitrator can be appointed again by MD, DHBVN/Authority mentioned above his
nominee. The award of the Arbitrator shall be final and binding on the parties to
this contract. The objection that the Arbitrator has to deal with the matters to
which the Contract relates in the course of his duties or he has expressed his views
or any or all of the matters in dispute of difference shall not be considered as a
valid objection.
The Arbitrator may from time-totime with the consent of the parties to the
Contract enlarge the time for making the award. The venue of Arbitration shall be
the palace from which the purchase order is issued or such other palace as the
Arbitrator in his discretion may determine.
The parties to the contract agree that cost of Arbitration as per the instructions of
the Nigam issued/prevalent on the date of appointment of Arbitral tribunal.
Subject to aforementioned provisions, the provisions of the Arbitrations and
Conciliation Act, 1996 and the rules there under, any statutory modifications
thereof for the time being in force, shall be deemed to apply to the Arbitration
proceedings under this clause.
*************
SECTION-IV
SCOPE OF WORK
CONTENTS
SR.
NO. DESCRIPTION PAGE NO
1. Object of audit 31
2. Scope of work 31-34
3. Book of references 34-35
4. Procedure of audit 35
5. Sphere of audit 35
Distribution of duties amongst the members of
6. the audit party 35
7. Submission of report of audit 36
8. Intimation of visit 36
9. Supervision of audit work 36
Checking of status of audit conducted by audit
10. firm/audit 36
11. Watching of compliance of audit observations 37
12. Assistance 37
Scope of work
· Object of audit:
The main object of audit of consumers' accounts being maintained by the Sub
Division/ Sub Offices is complete checking of all Revenue transactions connected
with consumers' accounts of Nigam on concurrent basis and not just test audit.
Another object is to carry out the audit as early as possible so that the mistakes
and irregularities whichever committed be detected at the earliest and set right
within the minimum possible time. Each Sub Divisional Office /Sub Office as per
contract will be audited in rotation. In addition to the above, the audit firm is
expected to educate the Sub Divisional staff for proper upkeep & maintenance of
consumers' accounts with a view to increase their efficiency in accounts works.
· Scope of work:
The Division shall be a unit for allotment of audit to an audit firm and the
successful audit firm will have to carry out the audit of all records connected
directly or indirectly with the consumers' accounts of all the Sub -divisions/ sub
offices falling under the jurisdiction of that Division, especially the following
records:
· After introduction of computerized billing, the checking of consumers' ledgers with
reference to mistakes in calculations, totalling and applying of rates etc. are not
required to be carried out. For this purpose only software audit is required to be
carried out. However, the audit parties shall continue to check the billing of some
consumers on random basis to ensure that the software application is correct and
no manipulation is b eing done. The consumers' of all groups should be taken into
such random checking. The audit party will also maintain a record of such
consumers whose accounts are completely checked/ audited in all respect during
such random checking. In case any discrepancy (even minor) is noticed during
such checking the same shall be reported to the Headquarter immediately and
personally.
· Even after relaxation of checking of consumers' ledgers, checking of other records
as per details given as under and assessment/realization of revenue shall
be carried out on the basis of various checklists/exceptional reports generated by the
computer billing agency.
The checking of following records shall be continued to be checked on cent percent
basis as hereto:-
· Service Register.
· Test Report Register.
· Electric Measurement Books.
· Consumers' cases of all new connections released.
· Consumers' cases of all extension/reduction of load/Contract Demand.
· Register of dismantlement of permanent and maintenance works.
· Streetlight Register.
· Meter Reading Record/ Meter sealing record.
· CA-21 and CA-22.
· Energy Variation Register.
· All job orders viz. Service Connection Orders, Reconnection Order, Disconnection
Order, Sundry Job Order, Meter Change Orders and Fuse Replacement Orders etc.
etc.
· All M&P checking reports issued from the date of last checking. The cases of delay in
checking/non-checking within the prescribed time shall also be watched and pointed
out. Further it shall also be checked whether Register of M&P Checking Reports is
maintained properly or not.
· All checking reports of checking carried out by Vigilance/Special checking parties and
authorized officers. Further it shall also be checked whether Register of Checking by
Vigilance/Special checking parties and authorized officers is maintained properly or
not.
· Each and every item entered in the SC&AR with reference to its correctness and
admissibility. It would also be checked and verified that the same has been entered in
the advice register and has duly been posted in the ledger.
· Revenue Cash Book, Remittance Register, Bank Ledger and Main Cash Book:
· Revenue collected during a month as per Revenue Cash Book shall be
compared with the total realization posted in the ledgers as per payment Final
Listing (Date wise and group wise).
· Similarly Revenue collected during a month as per Revenue Cash Book shall
be compared with the Remittance Register, PIS & Bank Statements (Cr. Given
to Nigam).
· The variation/discrepancies, if any shall be pointed out by the audit but the
account-wise/ bank-wise reconciliation shall be made by the Sub Division.
· Implementation of awards announced by the Arbitrators and the court cases
decided by the courts of law.
· The computer-billing agency is supplying below noted lists called exceptional lists.
The audit parties during audit inspection will check that the action as required to be
taken in each list is taken promptly by the Sub Division and shall point out
omission/irregularities/ discrepancies noticed, if any. In the cases where the loss of
revenue is sustained due to non-action by the Sub Divisional staff a specific report will
be made by the audit parties for initiating action against delinquents/person(s) at
fault:
· List of bills check before issue.
· List of Faulty/ defective meters, Meter Burnt, Meter Glass Broken, M&T seals
found broken.
· List of Negative reading, Dial over & high/ low/ nil consumption.
· List of provisional billing (PL), Meter and /or Reading correction,
PDCO/RCO/Status change cases.
· List of new connections & Meter change case.
· List of defaulters.
· The checklists as under are supplied by the computer-billing agency regarding
realization of amount as posted in the computer ledger. The audit parties shall check
these exceptional lists on cent percent basis and shall point out omission/irregularities
etc. if any:
· Payment first listing.
· Payment final listing (Ledger-wise and data wise).
· Payment final listing (Group-wise & date wise abstract).
· Check list of SC&AR.
· In addition to above checking the audit party shall also carry out following
checking:-
· Compliance of audit observations raised during previous audit inspections
through audit note(s) if specifically asked to do so.
· Realization of revenue audit paras issued by IAPs/RAPs and reporting of it to
Headquarter.
· Watching of compliance of instructions issued by the Nigam in the Sub
Division. The cases in which financial loss is involved shall be reported to
Headquarter through a specific report.
· Checking on other points as assigned by Headquarter from time to time. The
audit of consumers' account shall have to be carried out strictly in accordance
with the instructions as laid down in "Manual of Audit for revenue audit which
is placed at Annexure-"C". The instructions as laid down in the manual may
be modified, if required so, by DHBVN and in case instructions are modified,
the audit firm will have to audit the accounts as per modified instruction
without any extra charges/remuneration of any type.
· Book of references:
In additions to the ordinary books of references viz., Account Code Volume-III,
Departmental Financial Rules, Punjab Financial Rules, Banking Instructions and
Punjab Public Works Department Code etc. the Audit Parties should be familiar with
the contents of the following documents:-
· Application and Agreement Forms for all categories of consumers including
Temporary Supply.
· Schedules of Tariff for all categories of consumers.
· Schedule of Service and General Charges.
· Abridged Terms and conditions of Supply for all categories of consumers.
· Model agreement for public Lighting Supply and Special agreements with
Industrial and Bulk Supply Consumers.
· Sales Manual Instructions, Manual of Instructions and Manual of Orders.
· Regulation for duties and responsibilities of various functionaries responsible
for the upkeep and maintenance of consumers' accounts.
· Sales Instructions, Sales Circular and other allied issued by the Head Office
from time to time.
· Tariff Orders issued by the HERC from time to time.
· Clarifications issued by the Head Office/concerned Department from time to
time.
· Procedure of audit:
Procedure of audit has been explained in Annexure- "C". Further, clarification
required, if any, will be issued by the Chief Auditor, DHBVN, Hisar.
· Sphere of audit:
All records connected directly or indirectly with the consumers' accounts are to be
audited by the audit party. Detailed instructions have been laid-down under
Annexure-"C." However, these instructions can be amended/modified with a view
to make the audit more effective.
Each item of the record checked by the audit party should invariably be ticked with
audit pencil. The audit certificate shall be recorded by the Incharge of party under
his dated signature and seal on all the record audited by the audit party. However,
the audit certificate can also be recorded by other members (s) of audit party for
the work done by him/them but all such certificates shall be counter-signed by the
Incharge of party under his dated signatures and seal.
· Distribution of duties amongst the members of the audit party:
The audit firm may distribute the duties among the party members keeping in view
their efficiency. The audit firm, however, shall be responsible for the work done by
all party members including Incharge of party.
· Submission of report of audit:
The complete report of the audit of consumers' accounts will be submitted to the
Chief Auditor/Revenue Audit Section, DHBVN, Hisar immediately after completion of
audit inspection of an office. The report will be submitted on the format prescribed
by the Chief Auditor, DHBVN, Hisar. The existing format for submission of Audit
Report is placed at Annexure-"C". The format can be revised/amended/modified
at any time without any notice to audit firm and the audit firm shall have to submit
the report on such revised/amended/modified format without any extra charges.
· Intimation of visit:
The audit firm will have to give the intimation of visit well in advance (at least 10
days advance) along with tour program of the audit parties to the Chief Auditor,
DHBVN, Hisar except that when the audit party is asked to make a surprise visit to
the Sub Division. The Chief Auditor may ask the audit firm to make any
change/deviation to the tour programme for the cogent reasons and the audit
firm/audit party shall abide by such change/deviation in the tour programme. The
audit party will have no right to conduct the audit of any sub division without
getting the tour programme approved from the office of Chief Auditor and the audit
party shall not make any deviation to the tour programme approved by the Chief
Auditor. In exceptional circumstances, the deviation in the tour programme may be
made with the prior approval of Chief Auditor.
· Supervision of audit work:
The Chief Auditor, DHBVN, Hisar or any officer nominated by him may make
surprise visit and check/supervise the work of audit at any time. Further, in the
interest of the audit work, the work done by the Audit Party deputed by the audit
firm can be supervised concurrently.
· Checking of status of audit conducted by audit firm/audit party:
The test check of the audit work done by the audit firm shall be carried out by the
representative(s) of the Chief Auditor, DHBVN, Hisar before acceptance of audit
report. In case any deficiency/shortcoming in audit/audit report is noticed, the audit
firm shall have to rectify the same even if the Audit Party has to depute for the
purpose. No charges shall be payable for such visit.
· Watching of compliance of audit observations:
The audit party shall watch the compliance of observations raised during the
previous visits and make a report to the Chief Auditor, DHBVN, Hisar in case the
same are found un-attended by the concerned SDO/JE Incharge Sub Office.
· Assistance:
At the request of the audit firm, an official can be deputed to the Sub Division to
make them familiar with the working & records of the Sub Divisions.
******
SECTION-V
PARTICULARS OF THE BIDDER
1. Name of the audit firm.
2. Postal address.
3. Telephone No.
4. Fax No.
5. Email address.
6. Type of organization: Sole proprietorship
(Tick ) Partnership
Joint Venture
Copy placed at page______
7. Date of commencement of
business.
8. Registration No. of Registration No.
Auditor
Comptroller And
Copy placed at page______ to Page
General Of India. Also __________
attach copy of the same.
9. Name of
proprietor/Partners/ Page ______ to _______ page
Directors and their detail
Bio-data.
10. Details of offices other than
H.O./Controlling office and Page ______ to _______ page
other infrastructure
available.
11. Detailed organizational
structure with background Page ______ to _______ page
of key personnel.
12. Type of service being
offered. Page ______ to _______ page
List of clients' along with
their addresses and contact
telephone. Fax Nos. and
type of services offered
and/or being offered to
them. Page ______ to _______ page
a) Electricity
Companies/ Board.
b) Others. Page ______ to _______ page
13. Details of Empanelment
accreditation Electricity
Board/Companies/other Page ______ to _______ page
Client along with
empanelment/accreditation
letter.
14. Balance sheet and P&L
Accounts of past 3 financial Page ______ to _______ page
years.
15. Letters/certificates for
successful completion of Page ______ to _______ page
work from Electricity
Companies/Board/other.
16. Details of any
collaboration/tie up with Page ______ to _______ page
Indian/Overseas
Agency/Organization.
Any other additional
17. information/certificate. Page ______ to _______ page
18. Details of work force with
the agency. Page ______ to _______ page
19. Other documents (to be
specified) Page ______ to _______ page
Seal & signature
SECTION-VI
PRICE SCHEDULE
PRICE SCHEDULE
Name of Division Amount
Sr.
No. (Per month per Division)
In Figure In words
SIRSA (OP) CIRCLE
1. (OP) City Division Sirsa
2. (OP) S/U Division Sirsa
3. (OP) Division Dabwali
HISAR (OP) CIRCLE
1. (OP) Division No-I Hisar
2. (OP) Division No-II Hisar
3. (OP) Division Hansi
FATEHABAD (OP) CIRCLE
1. (OP)Division Fatehabad
2. (OP) Division Tohana
BHIWANI (OP) CIRCLE
1. (OP) City Division Bhiwani
2. (OP) S/U Division Bhiwani
3. (OP) Division Ch-Dadri
JIND (OP) CIRCLE
1. (OP) Division Jind
2. (OP) Division Narwana
3. (OP) Division Safidon
NARNAUL (OP) CIRCLE
1. (OP) Division Narnaul
2. (OP) Division Mohendergarh
REWARI (OP) CIRCLE
1. (OP) Division Rewari
2. (OP) Division Dharuhera
3. (OP) Division Kosli
GURUGRAM-1 (OP) CIRCLE
1. (OP) City Division Gurugram
2. (OP) Division Manesar
GURUGRAM-II (OP) CIRCLE
1. (OP) S/U Division Gurugram
2. (OP) Division Sohna
FARIDABAD (OP) CIRCLE
1. (OP) Old Division Faridabad
2. (OP) Greater Division Faridabad
3. (OP) NIT Division Faridabad
4. (OP) Division Ballabgarh
PALWAL
1. (OP) Division Palwal
2. (OP) Division Hodel
3. (OP) Division Nuh
Open Access Cell Gurugram
1. Sr. AO/Open Access Gurugram
Note: The rates quoted are firm and inclusive of all charges, TA/DA & taxes, duties
& levies. However, the GST as applicable shall be payable extra.
Authorized
Signatory
(Seal/Rubber Stamp)
SECTION-VII
ANNEXURES
CONTENTS
Annexure DESCRIPTION PAGE
NO.
A. Deviation Proposed 43
B. Tender Form (Schedule-`C') 44-47
C. Internal Audit Manual (Revenue Audit) 48-110
Sub-Division-wise and category-wise nos. of 111-
D. connections 112
E. Division-wise estimated man-days required
for completion of audit of consumers
accounts for one
113
Annexure-A
Sr. Section no. of Reference Deviation Proposed
No. the bid of clause
document no.
Authorized
Signatory
(Seal/Rubber
Stamp)
SCHEDULE- `C'
DAKSHIN HARYANA BIJLI VITRAN NIGAM LIMITED
TENDER FORM
From
_______________________,
_______________________,
_______________________,
To
The Chief Auditor,
DHBVN, Hisar
Offer No: Dated :
Subject: - Submission of tender against Notice Inviting Tender No. CA/RA-
2018-19/04.
Dear Sir,
With reference to your above mentioned notice inviting tender, I/We
hereby offer to carry out the audit of consumers' accounts maintained at various sub
divisions under (OP) Circle, DHBVN, *Hisar, *Bhiwani, *Narnaul, *Rewari, *Sirsa,
*Gurgaon-1, Gurugram-II, *Palwal, *Jind *Faridabad, Fatehabad & Sr. AO/Open Access
for the period 04/2018 to 03/2019, 04/2019 to 03/2020 and further extendable for one
year on the same term and condition on mutual consent on the rates quoted in the
Price Schedule (Part-II) and shall execute the work truly and faithfully within the time
specified and set forth in the attached terms and conditions. The work done will be of
the quality and answerable in every respect with this tender. I/We shall be responsible
for all complaints as regards the quality of work and in case of dispute the decision of
the Nigam will be final and binding on me/us.
· A Bank Draft No. ______ dated ____________ for the prescribed amount
of Rs. __________ Rupees _________________________) drawn in favour of
A.O./EAD, DHBVNL, Hisar is enclosed, as earned money as desired. I fully
understand that in the event of my/our tender being accepted this earnest money
shall be retained by you as security till the work is completed as per scope and
terms and conditions of NIT and to the entire satisfaction of DHBVN.
2. I/We shall have no claim to the refund of the earnest money prescribed against
this tender in the event of my/our non-compliance of the work order provided such
order is placed within the period of validity of my/our tender as indicated in
paragraph 4 below.
I further understand that my earnest money will stand forfeited even if I
withdraw my tender at any stage during the currency of the period of validity.
· My/Our tender shall remain valid for a period of 120 days from the last date of
opening of tender (Price Bid).
· My/Our tender along with the terms and conditions with the relevant columns
and Annexures duly filled in under my/our attestation and with each page of the
tender papers (including the enclosed terms and conditions signed by me/us, (in
the capacity of sole owner/general or special attorney, in proof of which power
of attorney is attached) is submitted for your favourable consideration.
· I/We have carefully has/have examined the eligibility criteria and I/we qualify
the eligibility criteria fixed for tendering. The documents required to be
submitted in this regard are enclosed.
· I/We have read the enclosed terms and conditions carefully and have signed the
same in token of their absolute and unqualified acceptance. My/Our tender
constitutes a firm offer under the Indian Contract Act 1872 and is open to an
acceptance in whole or in parts. My/Our offer, if accepted on the attached terms
and conditions will constitute a legally binding contract and shall operate as a
contract as defined in the Indian Contract Act 1872 with all its amendments.
Thanking you.
DA/As per list attached.
Yours faithfully,
Place:
Dated:
Name & Full Address of
Tenderers
*Delete if not quoted.
LIST OF DOCUMENTS ATTACHED
Sr. Description of Documents attached Page No.
No.
Documents regarding eligibility
criteria
1. Registration with C&AG of India No.
Copy at Page:
Documents showing experience of audit in
2. PSUs & Page ____ to
____
Govt. accounts.
Document showing the firm's existence for the
3. last 5 Page ____ to
____
years.
Agreement in original for the joint
4. venture/collaboration Page ____ to
in case bid submitted under joint ____
venture/collaboration.
Documents (certified copies of P & L Account)
5. showing
the turnover of the firm for last 3 years. (In case
of Page ____ to
collaboration, copies of P&L Accounts of all ____
firms in
Collaboration be supplied.)
Undertaking on NJSP to the effect that the audit
6. firm has
sufficient strength of the staff to carry out the audit Page ____ to
concurrently for in case work is allotted to the ____
audit firm.
Other Documents
Page ____ to
7. Power of attorney of authorized signatory. ____
Page ____ to
8. Statement of deviation (Annexure-`A') ____
Page ____ to
9. Particulars of bidder ____
Copy of the agreement between the bidder and
10. his Page ____ to
____
collaborators or associates, if any.
Bid documents dully stamped and signed on
11. each page Page ____ to
____
by the authorized signatory.
Page ____ to
12. ____
Page ____ to
13. ____
Page ____ to
14. ____
Seal & Signature
Annexure-`C'
INTERNAL AUDIT MANUAL
(REVENNUE AUDIT SECTION)
(FIRST EDITION-2008)
Instructions for the Internal Audit Parties/Revenue Audit
Parties in connection with perpetual audit of Consumers'
Accounts etc.
******
Published by:
THE CHIEF AUDITOR, DHBVN, HISAR
Introduction: Internal Audit is an independent appraisal function within an organization
for review of the system of control and quality of the performance as a service to the
management. The necessity of having an internal audit system has also been
recognized by the Companies Act, 1956, the Companies (Auditors' Report) Order, 2003,
vide clause 3, sub clause (vii), has made it obligatory for the auditors of all companies
(including Government companies) with a paid-up capital and reserves in excess of Rs.
50 lakh at the commencement of the financial year concerned or having an average
turnover exceeding Rs. 5 crore for a period of three consecutive years, to comment on
whether the company has an internal audit system, commensurate with its size and
nature of business.
1. General: Erstwhile Haryana State Electricity (HSEB) in recognition of the growing
role and importance of Internal Audit in a commercial organization like HSEB
(now DHBVN), decided to constitute the Internal Audit Wing as a separate
Department under the independent charge of Chief Auditor, now re-designated
as Chief Auditor. Further, the Internal Audit Department is a tool for
management which is responsible for checking of expenditure accounts as well as
for checking of Revenue accounts of the Nigam. The Revenue Audit wing of the
Internal Audit Department is responsible for the a udit of consumers' as well as
cash collection accounts. The Revenue Audit Wing is headed by DGM/Audit (Sr.
Accounts Officer) and the audit is got carried out through Internal Audit Parties.
Revenue Audit Parties. The Internal Audit Party/Revenue Audit Party forms a part
of the staff of Internal Audit Department and the audit works done by them is
controlled by the Chief Auditor.
i) Ordinary an Internal Audit Party (IAP) consists of an Assistant
Manager/Audit and two Audit Clerks and they are primarily meant for
cent-per-cent audit of consumers' accounts of various sub -divisions as
provided by the office of Chief Auditor.
ii) For better control of IAPs/RAPs, even distribution of work and for
convenience of filed offices to contact the concerned audit parties for
audit matters, the jurisdiction of each IAP is fixed and out of all sub-
divisions under the jurisdiction of an IAP one Sub-Division is fixed as
head-quarter of the Internal Audit Party. All the correspondence with the
Internal Audit Parties by the head-quarters or by the field offices is made
at the head-quarter of the IAP.
iii) The Revenue Audit Parties (RAP) consists of a Manager/Audit and two
Assistant Managers/Audit. The RAP is primarily responsible to carry out
the test audit of consumers' accounts over and above the audit carried
out by the Internal Audit Parties. Besides the RAPs are responsible for
conducting Special Audit, wherever and whenever required and assigned
by the Chief Auditor. The jurisdiction and head-quarter of RAP is fixed
like IAP and all correspondence with the RAP is made at the head-
quarter of RAP.
iv) For the better control a unique number is assigned to each IAP/RAP.
5. Object of audit: The inspection of the Sub-divisional offices by the Divisional
Accountants attached to respective Divisions, of the divisional and Sub-divisional
offices by the Accountant General's Inspecting staff and of the divisional offices
by the Chief Engineer/Superintending Engineer are of the nature of test audits
only. But the audit of consumers' accounts of the subdivisions by the Internal
Audit Party will be perpetual and complete audit, i.e. audit of all revenue
transactions connected with the consumers' accounts of the Sub -Division. The
main object to this perpetual audit is that the accounts of a month/quarter are,
for certain, audit during the following month/quarter and the mistakes and
irregularities, if any committed during the course of the accounts month/quarter
detected at the earliest possible with as little delay as possible. Each Sub-
divisional office will, therefore, have to be audited monthly/quarterly in rotation.
i) In addition to the above the Internal/Revenue Audit Parties are expected
to educate the staff of the sub division with a view to increase their
efficiency in accounts work. Not only the record/books of the sub
divisions be audited, corrected and brought upto date but verbal
instructions should also be imparted to the sub divisional staff in
revenue/accounts matters, pointing out the errors committed by them
and explaining the proper procedure to be followed. The instructions
may be imparted with a view to minimize the mistakes. It is needless to
say that minimization of the mistake will not only reduce the workload of
sub divisional staff and audit but also increase their efficiency and will
facilitate them to give attention towards other areas of accounts/revenue
matters. This will also result into elimination of cases of loss of revenue
and harassment to consumers.
ii) The principal of audit i.e. "General is more important than
particular" should be followed and where omission is found
made/irregularity is found committed in general, the point should be
taken up with the sub divisional staff and the same should be got set
right. Such omissions/irregularities should not be ignored simply because
of non-involving of under-assessment/loss of revenue.
iii) It should also be checked that the instructions issued by the Nigam are
followed meticulously and timely. Non-compliance/non-observance of
instructions should be taken seriously and should be dealt accordingly.
Wherever required, a special report should be made to head-quarter as
non-compliance/non-observance of instructions forfeits the very purpose
of issue of instructions.
6. Books of Reference: In additions to the ordinary books of references viz.,
Account Code Volume-III, Departmental Financial Rules, Punjab Financial Rules,
Banking Instructions and Punjab Public Works Department Code etc. the
Internal/Revenue Audit Parties should be familiar with the contents of the
following documents:-
k. Application and Agreement Forms for all categories of consumers including
Temporary Supply.
l. Schedules of Tariff for all categories of consumers.
m. Schedule of Service and General Charges.
n. Abridged Terms and conditions of Supply for all categories of consumers.
o. Model agreement for public Lighting Supply and Special agreements with
Industrial and Bulk Supply Consumers.
p. Sales Manual Instructions, Manual of Instructions and Manual of Orders.
q. Regulation for duties and responsibilities of various functionaries
responsible for the upkeep and maintenance of consumers' accounts.
r. Sales Instructions, Sales Circular and other allied issued by the Head
Office from time to time.
s. Tariff Orders issued by the HERC from time to time.
t. Clarifications issued by the Head Office/concerned Department from time
to time.
7. Register of Special Points: A register of special points shall be maintained at
headquarters in Revenue Audit Section. All the points referred to Internal Audit
Wing for special investigation by the higher authorities or management shall be
entered in this register. Further, the revenue audit wing shall also be responsible
to enlist and post all the point for special investigation/checking based on the
reports received from field offices, complaints and the circulars/instructions
issued by the Nigam from time to time in the said register. Separate pages may
be allotted keeping in view the gravity of points of investigation and types of
points. These points shall be reviewed from time to time and shall be conveyed
to the Internal Audit Parties/Revenue Audit Parties or Special Audit Parties being
deputed for audit. The compliance by the audit partied in this regard shall also be
watched and reviewed from time to time.
8. Maintenance of Daily Progress Register: Incharge of Internal/Revenue Audit
Party should maintain a diary to show the daily work done by himself and his
audit clerks. All members of the party should sign the diary daily. The diary
should be maintained in a register duly bound and page numbered. The pages
should be numbered before the register is brought to use. Particulars of the work
done by each member of the audit party from day to day should be briefly
written up in the Progress Register.
i) For all outgoing and in-coming letters, Dispatch and Receipt Registers
(foolscap size) should be maintained by one of the audit clerks in each
audit party.
9. Intimation of visit: The tour programme of each Internal/Revenue Audit Party
shall be prepared and issued by the Chief Auditor (Revenue Audit). The tour
programme shall be prepared on quarterly basis and in such a way that all the
offices under the jurisdiction of Audit Party are audited in rotation. Immediately
after receipt of approved tour the incharge of Audit Party should give to the
AGM/SFM Sub division/office sufficient notice in advance of the dates of their visit
to enable the AGM/SFM to be present except that when the former may be
required by the Chief Auditor to make surprise visits to Sub divisional offices. In
case any change in the tour programme in rotation is required the request should
be submitted to the headquarters well in time so that the same is considered
while issuing the tour programme for that quarter. The change in the rotation
shall only be allowed on cogent reasons only.
i) While submitting the intimation of visit the incharge of Audit Party
should ask the AGM/SFM incharge Sub-Division/Office to keep ready all
the record which was not produced during previous visit of the Sub-
Division/Office and the cases which he wants to get audited/pre-audited.
ii) Ordinarily the actual movements should be in accordance with the tour
programme; but if in any case, a change is anticipated, the approval
should be obtained from headquarter and on receipt of approval or in
anticipation of approval the change should be notified to all the
concerned well in time. If the halt at any place is estimated to exceed
the time prescribed by the Headquarter, the prior approval of the Chief
General Manager should be obtained.
iii) With a view to effecting economy in Traveling Allowances the tour
programme for the months, in which there is a spell of holidays
exceeding three days, should be so arranged that these holidays are
spent at the headquarters and not at outstations, except that when the
Audit Party, just before the holidays, is at a station, returning from which
to headquarters involves travelling allowance exceeding the amount of
daily allowance for the number of holidays.
iv) Permission to leave temporarily the station of duty or grant of
casual leave to the audit staff: All matter regarding leave, leaving the
station, change in programme, etc., should invariably be referred to the
Head Office in time and prior sanction should be obtained.
In case of extreme urgency of private nature, however, incharge of Audit
Party may leave the station on a holiday in anticipation of the approval of
the Headquarters which should be applied for at once. In the case of audit
clerks intending to leave the headquarters on the holidays, the incharge of
Audit Party may grant the permission and inform the Headquarters of his
having done so. Incharge of Audit Party may also grant casual leave not
exceeding two days to the audit clerks in case of urgency subject to the
approval of the Headquarters, which should be obtained in due course.
10. Procedure of audit: Immediately after his arrival in the Sub divisional office the
Internal/Revenue Audit Party should carry out a casual inspection of the
consumers' accounts of the Sub divisional to see and ensure that internal control
over the upkeep and maintenance of consumers' and revenue accounts exists
and the same are maintained strictly in accordance with the instructions laid
down for the same. The Audit Parties should also check and ensure that the
checks prescribed for the supervisory staff/officers are being carried out by the
supervisory staff/officers meticulously and that the checking being carried by
them is reliable and effective.
i) Immediately after receipt of tour programme from the headquarters, the
concerned Audit Party shall intimate the concerned AGM/SFM incharge
Sub Division/Sub Office about the date (s) of inspection and audit month
(s) provided for the audit. The AGM/SFM shall be asked to keep all the
record (including the record not produced earlier) ready for the
inspection.
ii) On the 1st day of visit the Manager/Assistant Manager Incharge of the
party will meet the AGM/SFM incharge of the Sub Division/Office
personally and shall issue a Half Margin asking him to intimate whether
any priority work (e.g. cases prepared under Land Recovery Act, award
(s)/decision(s) of Arbitrator/Court/Negotiation Committee/Competent
authority etc.) is pending for the audit or not. The IAP will also ask the
AGM/SFM to intimate about the new connection released and the
connections permanently disconnected after last visit of the audit party
and produce the relevant record in respect of such connection. The HM
in question will be singed by both i.e. AGM/SFM and Manager/Assistant
Manager incharge of the Audit Party as a case of joint note of discussion
or Minutes of Meeting and will be returned by the AGM/SFM on the same
day or latest by the next working day after recording the reply. The IAP
shall audit/pre-audit all the cases so reported by the AGM/SFM incharge
of the Sub Division/Office on the priority basis but it would be the duty
and responsibility of the Sub Division/Office to produce all relevant
record demanded by the audit. The responsibility of delay in
auditing/pre-auditing of such cases due to non-production of record will
rest upon the AGM/SFM and CA/UDC (R) of the Sub Division/Sub Office
concerned.
In case the AGM/SFM Incharge of the Sub Division/Sub Office happens
to be on leave or out of station, the above formalities will be observed
on the 1st day of returning of the AGM/SFM to his office.
iii) The actual cash in hand with the cash balances of both the Cash Books
(General and Revenue cash book) shall be checked on the 1 st day of visit
by the incharge of the Audit Party. Occasional checking of cash during
the visit shall also be conducted by the IAPs/RAPs.
iv) Issue of Half Margin: Each and every observation on checking of the
accounts/record including under-assessment, omission, irregularities and
non-observations of instructions should be pointed out through Half
Margin.
However, cases of petty under-assessment of revenue arising in a
routine manner and not involving any important aspect or interpretation
of rule/tariff etc, should not be taken up through half-margin. Instead
these should be brought to notice of the AGM/SFM/Commercial
Assistant/UDC concerned and got charged to the consumers' accounts
through SC&AR. Entry of the same shall be recorded in the Register of
Petty under-assessments. Realization of these items shall be checked
during next visit of the sub division on random basis.
The IAPs/RAPs are required to prepare and issue the Half Margins on the
printed Half Margin Pads supplied by the headquarters. Issue of half
margin on the blank papers or local printing/purchase of half margins is
not allowed. These instructions should be followed strictly and
meticulously. However, the audit party shall not issue any half margin of
over-assessment or for the refund. Such cases noticed if any, should be
brought into notice of AGM/SFM verbally and the issue regarding
allowing of refund should be left on them.
v) The Half-margin should be prepared in duplicate by using carbon paper
and the original half-margin should be handed over to the AGM/SFM
incharge of the Sub-division/office. The duplicate half margin shall
remain in the Half Margin Pad/Book.
vi) The RAPs/IAPs will maintain a register of issue of half margin on the
prescribed Register and in accordance with the instructions as printed on
the Half Margin Register. Separate registers will be opened for each Sub
Division/Sub Office. The RAP/IAP shall prepare the half margins on the
daily basis and shall hand over the same to the AGM/SFM or his
authorized representative on the same day or latest by the next
morning. The AGM/SFM shall also ensure that no delay in receipt of the
half margin is caused by him or by his authorized nominee. The
inspecting officers while conducting the checking of AGM/SFM /Sub
Division/Sub Offices will also scrutinize the Register of Half Margins and
shall ensure that there is no delay in issue and handing over the half-
margins. Non-issue of half-margins on daily basis shall attract disciplinary
action.
vii) All the half margins issued by the Audit Party shall be first entered in the
prescribed Half Margin Register and then shall be handed over to the
concerned AGM/SFM. Acknowledgement of the receipt of the half margin
shall be given by the AGM/SFM himself in the appropriate column of the
Half Margin Register. However, the AGM/SFM can issue an Office Order
to effect that the half margins will be received by any other official
(Name & Designation to be mentioned) on his behalf but in such case he
would have to endorse the copy of the same to the concerned IAP and
also the Chief Auditor, DHBVNL, Hisar. In case he (AGM/SFM) issues
such order, he (AGM/SFM) would be held responsible for the disposal of
HM, as if he had personally received the HMs.
viii) On the closing day of audit inspection, the RAP/IAP shall prepare, a list
of all the half-margins issued during the visit showing their disposal by
the Sub Division. This list shall be signed by the Incharge RAP/IAP as
well as by the incharge of the Sub Division/Sub Office or his authorized
nominee and a copy of the same shall be submitted to the concerned
DGM, GM and Chief Auditor. The concerned DGM/GM shall scrutinize the
list and take up the matter with concerned AGM/SFM for disposal of
pending half margins, if any.
ix) Disposal of Half-Margins by Sub Division: The observations made
by the Internal Audit through Half Margin Memorandum should be
scrutinized by the AGM and the amount of short assessment where
found chargeable, should be charged to the consumers' accounts within
one week of the receipt of the half margin. The half margins not
involving any under-assessment should also be disposed-off immediately
by expediting the information asked for or by complying the observations
as made in the half margin. The importance of the half margin should
not be assessed on the basis of involvement/non-involvement of the
short/under-assessment and all the half margins issued by audit should
be disposed off immediately. Where any site checking or verification of
record etc. is involved the half margin should be returned within 7 days
of its issue.
· Where the amount pointed out by the Audit Party is not found
chargeable, the half margin should be returned to the Audit Party
after recording the detailed reply/justifying the reasons and quoting
the instructions under which the amount pointed out in the half
margin is not chargeable. The half margins not involving any under-
assessment should also be disposed off accordingly.
· The Audit Party shall examine the reply submitted by the AGM(OP)
for non charging the Half Margin and will put up the same to the
local IAP/RAP concerned alongwith its comments/recommendations
on the reply. In case the reply submitted by the AGM/SFM is not
found/considered as in order or justified, the same shall be
returned back by the local RAP after recording the
instructions/reasons for wphich the reply submitted by the Sub-
Division/office cannot be accepted. All the Half Margins whether
charged or not chargeable shall form part of report.
· In case the AGM/SFM is convinced with the further observations
made by the Audi Party, he should accept and comply with the
observation made in the half margin. Where the AGM feels that the
audit observations are not correct, he should refer the case to his
DGM (OP) within one week of the receipt of the Half Margin giving
full justification for non-acceptance of the Half Margin.
· The DGM (OP) should examine and consider each case referred to
him with reference to the observations raised by the audit and reply
submitted by the AGM/SFM and convey his decision to the
AGM/SFM within 10 days of the receipt of reference from AGM/SFM.
In case the audit observations are not accepted by him, a copy of
the reply should also be endorsed to the Internal Audit Party
simultaneously alongwith a copy of the Half Margin.
· The Internal Audit will review the decision of the Executive Engineer
and in case the audit is not satisfied with the reply, the complete
case should be referred to the Chief Auditor (Revenue Audit) Hisar
within one week of the receipt of reply from the DGM/ (OP).
· The Chief Auditor shall review the case and where he upholds the
view of the Internal Audit; he will take up the matter with the
General Manager/OP and Chief General Manager/OP concerned and
ensure its settlement within two months from the date of first
reference.
· The Chief Auditor shall submit a quarterly statement to the
Management indicating the cases, which have been taken up by
him with the GMs & CGMs (OP) and have not been settled within
two months from the date of his first reference.
· In case above instructions for the disposal of the half margins are
not observed by the AGM/SFM incharge Sub-Division/office is not
followed meticulously and disposal of the half margin is delayed
without any cogent/justified reasons, he shall be held responsible
for loss sustained, if any, due to delay in disposal of half margin
and the loss sustained due to amount becoming irrecoverable
and/or interest losses @ 12% PA shall be recovered from
him/them.
x) On the closing day of the audit inspection, the IAP will again discuss with
the AGM/SFM incharge of the Sub Division/office on all the important
issues, including the general irregularities noticed in the upkeep and
maintenance of consumer's accounts, if any, suggesting further action to
be taken by the Sub Division/Sub Office. A joint discussion note of the
discussion held will be prepared on the half margin and will be signed by
both. The details of the records not produced to the audit shall also be
recorded on the H.M. itself.
xi) The IAPs are required to submit their report on the prescribed Performa
(Forwarding Memo) within 10 days of close of audit. The submission of
Forwarding Memo within the stipulated period shall be ensured by the
IAPs. The IAPs shall also enclose the copies of the half-margins issued
on the 1st day and closing day of the audit inspection (as referred to
para-7.2 and para-7.10 above.)
11. Sphere of audit: All records connected directly or indirectly with the consumers'
accounts should be audited by the Audit Party. The following points require
special attention:-
i) After introduction of computerized billing, the checking of consumers'
ledgers with reference to mistakes in calculations, totaling and applying
of rates etc. are not required to be carried out. As such checking of
ledgers by IAPs/RAPs has been dispensed with. For this purpose only
software audit is required to be carried out. However, the audit parties
shall continue to check the billing of some consumers on random basis to
ensure that the software application is correct and no manipulation is
being done. The consumers' of all groups should be taken into such
random checking. The audit party will also maintain a record of such
consumers whose accounts are completely checked/audited in all respect
during such random checking. In case any discrepancy (even minor) is
noticed during such checking the same shall be reported to the
Headquarter immediately and personally.
ii) Even after relaxation of checking of consumers' ledgers, checking of
other records as per details given as under and assessment/realization of
revenue shall be carried out on the basis of various
checklists/exceptional reports generated by the computer billing agency.
The checking of following records shall be continued to be checked on
cent percent basis as hereto:-
i. Service Register.
ii. Test Report Register.
iii. Electric Measurement Books.
iv. Consumers' cases of all new connections released.
v. Consumers' cases of all extension/reduction of load/Contract
Demand.
vi. Register of dismantlement of permanent and maintenance works.
vii. Streetlight Register.
viii. Meter Reading Record/ Meter sealing record.
ix. CA-21 and CA-22.
x. Energy Variation Register.
xi. All job orders viz. Service Connection Orders, Reconnection Order,
Disconnection Order, Sundry Job Order, Meter Change Orders and
Fuse Replacement Orders etc. etc.
xii. All M&P checking reports issued from the date of last checking.
The cases of delay in checking/non-checking within the prescribed
time shall also be watched and pointed out. Further it shall also
be checked whether Register of M&P Checking Register is
maintained properly or not.
xiii. All checking reports of checking carried out by Vigilance/Special
checking parties and authorized officers. It will be duty of the Sub
Division to get checked each checking report from audit. No audit
party/audit personnel shall be held responsible in case any such
report is not got checked from audit or is not produced to audit.
However, where a proper register of such checking is maintained, it
will be duty and responsibility of audit to check cent percent
checking report as entered in the register or pointed out the
missing reports.
xiv. Each and every item entered in the SC&AR with reference to its
correctness and admissibility. It would also be checked and verified
that the same has been entered in the advice register and has duly
been posted in the ledger.
xv. Revenue Cash Book, Remittance Register, Bank Ledger and Main
Cash Book. Revenue collected during a month as per Revenue Cash
Book shall be compared with the total realization posted in the
ledgers as per payment Final Listing (Date wise and group wise).
The variation/discrepancies, if any shall be pointed out by the audit
but the account-wise reconciliation shall be made by the Sub
Division under intimation to audit.
xvi. Implementation of awards announced by the Arbitrators and the
court cases decided by the courts of law.
iii) The computer-billing agency is supplying below noted lists called
exceptional lists. The action to be taken by the Sub Division on each list
is explained against each. The audit parties during audit inspection will
check that the action as required to be taken in each list is taken
promptly by the Sub Division and shall point out omission/irregularities/
discrepancies noticed, if any. In the cases where the loss of revenue is
sustained due to non-action by the Sub Divisional staff a specific report
will be made by the audit parties for initiating action against
delinquents/person(s) at fault.
Sr. Name of
No. exceptional Action to be taken by (OP) staff
lists
1. List of bills All such bills are required to be checked and where any
check before discrepancy is noticed is to be corrected before the same is
issue. issued i.e. delivered to the consumers. This is required to
minimize complaints regarding issue of incorrect bills to
the consumers.
2. Faulty/ Copies of these lists should be immediately passed on to
defective SFM/FM I/c area for verification of the meter. Where the
meters. meters are found faulty/defective/burnt/glass broken/ M&T
seals broken, the same should be replaced immediately
3. Meter Burnt. and where working of meter is found within permissible
limit, the corrective advice is to be sent to billing center.
4. Meter Glass It is also to be verified and checked that the
Broken. average/adhoc units billed to the consumer are not less
than actual consumption recorded by the meter even if it is
5. M&T seals faulty. In such cases difference should be charged
found broken. immediately to avoid accumulation of dues and average
units based on the connected load/reasonable
consumption should be got enhanced besides immediate
replacement of the defective/faulty meter.
The adhoc charges billed by the Computer Center are
always provisional charges and the consumer account is
required to be overhauled as per instructions contained in
SMI-4.14 i.e. on the basis of average consumption
recorded during corresponding months of preceding year,
failing which average consumption of preceding 6 months
failing which average consumption of preceding 3 months
for meter being defective. In case no reasonable base is
available or the available base is less than 3 months the
consumer account is to be overhauled on the basis of
average consumption of succeeding 3 months after
installation of a correct meter.
Page 62
6. Negative The actual reading shall be got verified through SFM/FM
reading. Incharge of area and further action shall be taken as per
7. Dial over. report of finding.
8. High/Nil /low
consumption.
9. Provisional The consumption of the consumer shall be got ascertained
(PL) basis. by issue of notice of assessment or through SFM/FM
Incharge of area. Where the reading cannot be taken
even after issue of notice/deputation of SFM/FM the
supply
of the consumer shall be disconnected from the pole and
shall not be restored till reading is taken. In case the
consumer does not come forward for concurrent two
billing cycles after temporary disconnection of supply his
premises shall be disconnected permanently. In no case
the premise should be allowed to be shown as locked for 6
months concurrently.
10. Meter and /or The bills issued before and after making correction in the
Reading previous data/master data file shall be checked to ensure
correction its correction.
PDCO/RCO/
11. Status All the cases appearing in this list are to be checked to
change ensure its correction and charging of additional
cases amount/average charges, if any, under the existing
instructions.
12. of new
List The particulars entered in the master data file at the time
connections of starting of billing is shown through this statement. It
shall be checked that the billing has been raised from
actual data of connection and that all the particulars of
consumer as entered in the master data file are correct.
Mete
13. r change The final reading as well as new initial reading shall be
cases verified to ensure its correction. It shall be further checked
and ensured that where any additional amount including
average charges is required to be charged the same is
charged. The cases in which the meter has been changed
being defective and which were being billed on `PL' basis
are to be checked with care to ensure that the PL charges
are not adjusted by the computer. In such cases, the
consumer account is to be overhauled as per provisions of
SMI-4.14 and the provisional charges are to be adjusted
only at the time of overhauling of consumer's accounts.
14. List of A list of such consumers who were issued bills in the last
defaulters month and have not made payment is being supplied
along with each billing cycle. For example while issuing the
bills for cycle 21 the list of defaulters for cycle 11 is
supplied. The Sub Division shall examine these lists and
take action to get realized the payment by issue of
TDCO/PDCO. A list involving defaulting amount more than
a specific amount can be obtained from the computer
center on specific request.
iv) The checklists as under are supplied by the computer-billing agency
regarding realization of amount as posted in the computer ledger. The
action required to be taken on these lists is explained against each. The
audit parties shall check these exceptional lists on cent percent basis and
shall point out omission/irregularities etc. if any.
1. Payment F1st These lists can be considered as a print out of CCR
listing Book/Bank Challan as the case may be. These lists are
generated batch card wise and date wise. The Sub
Division is required to check that the amount as shown in
payment first listing agrees with the amount shown in the
CCR Book. In case there is any difference in the amount
as shown in the check list and amount shown in the CCR
Book/Bank Challan, the account wise discrepancies is to
be ascertained and the mistake is to be set right through
SC&AR. Necessary remarks has also be recorded in these
check list to avoid duplicity.
These lists shall be properly maintained in a separate
folder.
2
. Payment final The amount as shown in the payment first listing is
listing (Ledger- segregated ledger wise and group wise. Through these
wise and data statements the amount to be posted in the ledger at the
wise) time of next billing cycle is shown. In other words only
the realization as appearing in the payment final listing
should be found posted in the ledgers. These check lists
therefore should be maintained ledger wise or should be
placed with ledger. These check lists are much important
and require double-checking. All the entries of this
checklist must appear in payment first listing and all the
realization posted in the ledger must appear in these
check list. The Sub Division shall therefore, carry out the
checking of the same accordingly.
3
. Payment final Group-wise and date wise totals of payment final listing
listing (Group- are shown in this list. This list is generated at the time of
wise & date each billing cycle or for the batch cards submitted by the
wise abstract) Sub Division. As such, at least 4 lists are supplied during a
month. Reconciliation of cash realization as posted in the
consumers ledger and amount received as per Revenue
Cash Book can be made only with this statement. These
lists are, therefore, required to be maintained in a
separate folder.
4
. Check list of The amount debited/credited to the consumer account
SC&AR (JE List) through SC&AR is shown in this checklist. It is therefore,
required to be checked that all the entries made in the
advice register appears in the check list and vice versa
only the amount as shown in the advice register is
appearing in the check list. Further in ledger also all the
items appearing in the checklist and vice versa only the
amount appearing in the checklist should be found
posted. These lists should also be placed with ledgers.
v) In addition to above checking the audit party shall also carry out
following checking:-
(a) Compliance of audit observations raised during previous audit
inspections through audit note(s) if specifically asked to do so.
(b) Realization of revenue audit paras issued by IAPs/RAPs and
reporting of it to Headquarter.
(c) Watching of compliance of instructions issued by the Nigam in the
Sub Division. The cases in which financial loss is involved shall be
reported to Headquarter through a specific report.
(d) Checking on other points as assigned by Headquarter from time to
time.
vi) The points which require checking by the Internal Audit Parties have
been incorporated in the checklist for audit of consumers' accounts and
are placed at Annexure- "A". The checklist is not exhaustive but is
illustrative only. The Audit Parties should update the checklist and add all
those points which they detect and found worth to include in the
checklist.
vii) Each item of the record checked by the Manager/Assistant
Manager/Audit or his Audit Clerks should invariably be ticked with audit
pencil. The audit certificate as below should be recorded by the
Manager/Assistant Manager/Audit under his dated signature on all the
records audited by the audit party. The Audit Clerk should also put his
dated signature under the audit certificate on the records checked by
him. In case a record or document is audited partly by the
Manager/Assistant Manager/Audit and partly by the Audit Clerk/ Clerks,
the portion checked by each should be specified in the audit certificate.
viii)
AUDITED
Dated Signature of Member of Audit Party
(Date and Signature should be in ink)
Note: - It should be clearly understood that a certificate of check
recorded by an Audit Clerk on the record checked by him does not
absolve the Manager/Assistant Manager/Audit of his
responsibility of proper scrutiny and supervision of the audit
work as a whole.
12. Distribution of duties amongst the members of the audit party: The Audit
Parties are expected to work as a team and shall be solely responsible for the
cent per cent audit of consumers' accounts, but in order to fix responsibility in
case of delinquencies in audit work on the part of the various members of the
audit party the duties of the Manager/Assistant Manager and the audit clerks with
regard to the checking of consumers' accounts/records are distributed as under: -
i) The Manager/Assistant Manager/Audit should check the following
records:-
(I) Software audit by checking the bills on random basis.
(II) All Job Orders viz. Service Connection Orders, Reconnection Orders,
Disconnection Orders, Meter Replacement Orders, Sundry Job
Orders etc. etc.
(III) General/Main Cash Book, Revenue Cash Book and Remittance
Register.
(IV) Cases of new consumers with relevant records.
(V) All checking Reports of M&P, Vigilance wing and Operation staff.
(VI) Registers of [1] variation of energy, [2] dismantlement of
permanent and maintenance works and [3] Street Light.
(VII) All refund cases allowed during the period of audit.
In addition to the above it will be the duty of the Manager/Assistant
Manager/Audit to write Audit Reports and exercise general scrutiny and
supervision over the work of the audit clerks.
ii) The Audit clerks should check the following records: -
a. Ledgers all exceptional/checklists issued/supplied by the billing
agency while issuing the ledger/bills.
b. Checking of all advices sent to the billing agency/section with the
originating record and posting of the same in the ledgers.
c. Consumers' Cash Received Book with duplicate copies of Receipts
(From-04).
d. Consumption Security Register (including the opening balances)
e. Sundry Charges and Allowances Register
f. Service Register
g. Reconciliation of cash realizations posted into the ledgers with the
amount received as per Revenue Cash Book
h. Abstract Returns
i. Measurement Books
j. Connected Load Registers (general scrutiny and check of some
items at random).
Note: (I) All Manager/Assistant Manager/Audit must abide by the above duty list,
in case, however, a Manager/Assistant Manager incharge of Audit
Party has to make any deviation from the same due to some cogent
reasons, he may do so, but he must record the fact of his having done
so, giving reasons for the change in the Daily Progress Register which
is being maintained by the audit party. He should also intimate to the
Head Office about the same at the end of the month.
(II) Half margins in respect of all omissions and irregularities should be
written by the respective members of the party in respect of the
records checked by each and not by one member only on behalf of the
others.
iii) In the above duty list of the audit clerks no demarcation has been made
in the duties of the two audit clerks. It is expected that the
Manager/Assistant Manager/Audit of each party would distribute the
work between his audit clerks on a fair basis and according to his
judgement in the best interest of the work.
13. Form of Forwarding Memo/Audit Report: The Forwarding Memo/Audit
Report should be prepared on the prescribed computerized format copy of which
is placed at Annexure- `B'. The Audit Party should make a copy of the Forwarding
Memo/Audit Report of the format before preparation of report. So that copy of
the format is always available with the party and the same is not overwritten.
i) The Forwarding Memo has been designed in such a way that all the
information on the audit conducted by the Audit Party is reported to
headquarter. As such it is desired from the Audit Parties that all the
information is filled in correctly and no column is kept blank. In case any
column of the Forwarding Memo is kept blank, it will constitute non
checking on the related point by the Audit Party and action shall be
taken accordingly.
ii) Whenever deemed necessary, confidential reports of irregularities of
serious and important nature should be sent to the Head-quarter
addressed to the Chief Auditor or Deputy General Manager/Revenue
Audit by name.
iii) All the cases of irregularities/omissions noticed in upkeep and
maintenance of consumers' accounts must be reported to headquarters
through a separate letter addressed to Chief Auditor or DGM/revenue
Audit.
iv) All the half-margins issued during the audit and returned by the Sub
Division should be incorporated in the Forwarding Memo. The Half
margins dropped on the reply of the Sub Division/Office should not be
incorporated in the Forwarding Memo but should be submitted to
headquarters for scrutiny and record. The Audit Report of all the half -
margins of difference of opinion between audit and Operational staff
should be prepared and submitted to headquarters alongwith Forwarding
Memo for scrutiny and further action. The Audit Report should be
prepared with care so as to avoid further correspondence and decide the
issue at the earliest. The observations made by the audit, reply
submitted by the Sub-division/office on the observations raised by the
audit and the point of disagreement dully supported with
facts/instructions should be clearly mentioned/incorporated in the audit
report. Wherever required, the supporting documents should also be
annexed to the Audit Report.
v) Points of little or no importance should not be including in the Audit
Report.
vi) The Audit Note will be written from the half margin concerned
embodying the original objection, the Sub divisional Officer's reply and
further remarks by the Incharge of Audit Party.
vii) At the completion of the audit, the Audit Note should be delivered to the
Sub divisional Officer and his acknowledgement, stating the total number
of items and pages, obtained. No copy of the audit note should be kept
by the Audit Party nor should a copy be sent to the Head-quarter by the
Audit Party.
viii) The Audit Report together with all the half margins and the
acknowledgement referred to in the preceding sub-paragraph should be
submitted to the Head-quarter for further disposal. The report should be
written neatly in a polite language so as to avoid any offence to the Sub
divisional Officer, the gist of whose reply should also be embodied in it.
It should be arranged under suitable headings. The real underlying idea
is that the audit reports should be so brief as to involve the minimum
amount of additional work on the staff of the Sub divisional offices
audited. They should be written in such a manner as to prove instructive
and educative, without any offence to the staff. This aim can be
achieved only by the goodwill and mutual co-operation between the
auditors and the staff of the Sub division being audited. Every body
connected with the work should, therefore, develop in himself a sense of
such a co-operation.
ix) The efficiency of an Internal/Revenue Audit party would be judged as
much by the improved standard of the accounts work done by the
clerical staff employed in the various Sub divisional offices which they
inspect as any other thing. The ultimate aim of every Audit Party should
be to educate the Sub divisional staff in such a manner as to improve the
standard of efficiency of their accounts so that in due course of time it
should be possible for the audit party to the state in their report that the
accounts have been audited and every thing has been found correct and
in order. The Sub divisional Officers should, therefore, afford every
facility to the Audit Parties, in carrying out their work, and full co-
operation should be shown to enable them to complete their audit
satisfactorily within the limited time at their disposal.
x) The audit note duly replied to should be sent by the Sub divisional
Officer concerned to the concerned Audit Party within a fortnight from
the date it is delivered to him.
14. Action to be taken at headquarters: On receipt of the Forwarding
Memo/Audit Report from the Audit Party the same shall be scrutinized at the
Headquarters and the report of findings relating to the office audited will be
prepared. The report shall be put up to The DGM/Revenue Audit dully
commented and highlighting the under-assessment detected & got charged,
details of half margins pending with the office audited & under-assessment
involved therein, status of upkeep and maintenance of consumers' accounts and
revenue accounts, irregularities/omissions found committed and existence of
internal Control in the sub-division/office. The DGM/Revenue/Audit shall pass
orders regarding action to be taken on each point and also obtain
approval/concurrence of the Chief Auditor wherever required.
i) The Draft Audit Report submitted, if any, shall also be scrutinized and
the observations raised by the audit through half margin, the reply
submitted by the operational staff and further observations made by the
audit party shall be examined and submitted to the DGM/Revenue Audit
dully commented. The DGM/Revenue Audit may pass orders to take
further action or submit the case to Chief Auditor for
concurrence/approval of his orders. The Chief Auditor after careful
consideration of the case may concur the orders passed by the
DGM/Revenue Audit or record his own orders.
ii) Further action on the Forwarding Memo/Draft Audit Report shall be
taken by the office as per orders recorded by the DGM/RA or Chief
Auditor as the case may be and the follow up action shall be taken till
the case is finalized.
iii) The irregularities/omissions/shortcomings as reported by the audit party
shall be conveyed to the concerned AGM/SFM with a copy to DGM/GM
concerned, asking to set right all the
omissions/shortcomings/irregularities and submit the compliance report
within a stipulated period. In case the irregularities/omissions etc. are
not discontinued and are repeated in the sub-division/office, a report of
the same shall be prepared and put up to Chief Auditor for taking up the
matter with higher authorities or to report the facts to management.
iv) The Objection Book of all the revenue audit Paras shall be maintained at
the headquarters. For the better management the Paras shall be
classified into [a] Minor Para [b] Major Para and [c] Paras of Serious
Nature involving fraud/embezzlement/ misappropriation of revenue. The
financial limit of Petty, Minor & Major under-assessment shall be fixed by
the Chief Auditor from time to time. Where any item is placed in the
Objection Book of Paras of Serious Nature; the name of the
officer/official involved in the Para as well as extent of his responsibility
shall also be recorded in the Objection Book and vigorous pursuance
shall be made till is finalization. The realization of amount of Minor/Major
Paras shall be watched regularly and the vigorous pursuance shall be
made till realization/settlement of Para.
v) The amount got charged by the audit cannot be refunded without
concurrence of audit. In case after charging of the amount to consumer's
account, it is noticed that the amount is not chargeable, the AGM/SFM
concerned shall prepare a detailed case along with the documentary
evidence on the basis of which the amount is not found chargeable and
shall put up the case to the audit party concerned for verification of facts
and recording his comments. The detailed case dully verified and
commented by the concerned audit party shall be submitted to Chief
Auditor for approval of withdrawal of Para from the Objection Book and
according concurrence for refund.
vi) There may be certain cases in which the amount charged to the
consumer's accounts on the behest of audit is o bjected by the consumer
on one pretext or the other. In such case the AGM/SFM concerned shall
prepare a detailed case quoting the instruction as well as his comments
as why the amount in question is not chargeable and submit the same to
the authority competent to decide the same under Sale Manual
Instruction No-5.18 for deciding the case. The competent authority will
pass well speaking order in the case. After the case is decided by the
competent authority, if any amount becomes refundable, the concerned
AGM/SFM shall submit the case dully verified and commented by
concerned audit party to Chief Auditor for concurrence. The case shall be
examined at headquarters and shall be submitted to Chief Auditor for
decision through DGM/RA.
vii) There may be other cases in which no audit observations are involved
but refund is to be allowed as per Award of Arbitrator, decision of Court
of Law/competent authority, the refund shall be allowed without pre-
audit in case amount to be refunded is up to Rs.50,000/-. Such cases
shall be post audited during the next visit of the audit party in the sub
division/office. Where the amount to be refunded is more than
Rs.50,000/- but up to Rs.5,00,000/- the refund shall be allowed only
after getting the same pre-audited form the concerned audit party. The
cases of refund above 5 lakhs shall be referred to headquarters for pre-
audit.
15. Duties & responsibilities of AGM/Revenue Inspection: The AGM/Inspection
Revenue) is responsible to carry out the checking of the work done by the
Internal Audit Parties / Revenue Audit Parties as well as status of upkeep and
maintenance of consumer accounts in the Operation Sub-Division/Sub Office. To
ensure that the assessment /realization of revenue and other statistical returns
relating to revenue audit are incorporated in the monthly cash accounts correctly,
the AGM/Inspection may also inspect the Divisional Office and check/compare
the figures as incorporated in the monthly accounts in the Division with the actual
figures of the assessment, realization, line losses etc. of Sub-Division/Sub Office.
Another important duty of the AGM/ Inspection is to review all outstanding
revenue audit paras and advice/suggest to the field offices for settlement of the
same. As such while framing the tour programme of the AGM/Inspection, the no.
of paras outstanding in the Sub-Division / Sub Office shall be taken into account.
The inspection of Sub Division where number of paras outstanding and amount
involved is on higher side shall be got inspected first and there-after the
inspection of other offices shall be carried out where number of paras outstanding
and amount involved is smaller.
AGM/ Inspection shall check all the outstanding paras with following criteria:-
a) Whether the amount was posted to consumer accounts immediately after the
same amount was charged through SC&AR and there was no delay in posting
of the amount in ledgers.
b) Whether the Sub-Division has taken proper action in regulating the amount
involved and has issued TDCO / PDCO promptly.
c) Where the amount could not be recovered realized due to any dispute and/or
the recovery has been stayed by any appropriate authority, the
AGM/Inspection shall check whether the amount is actually chargeable to the
consumer account or not. In case the amount is not chargeable and the same
is required to be withdrawn/refunded, the AGM/ Inspection will examine the
case with reference to instructions/documentary evidence and will accord
concurrence for withdrawal for the same at site if the amount involved is upto
Rs.2500/- and will recommend the same for withdrawal and concurrence
approval in case the amount involved is more than Rs.2500/-.
d) AGM/ Inspection shall make the report about the status and upkeep and
maintenance of consumer accounts in the office inspection and highlight the
deficiencies through his Inspection Note.
e) As far as possible, AGM/ Inspection will discuss all the issues with the
AGM/SFM Incharge of office and record Minutes of Meeting and obtain
signatures of the SDO on the discussions held. The decision taken in the
meeting shall be maintained at H.Q level till the compliance is made by Sub-
Division / Sub Office.
f) AGM/ Inspection shall prepare his Inspection Note highlighting the
deficiencies/shortcomings noticed in the upkeep and maintenance of
consumers' accounts, non-observance/non-compliance of the instructions
issued by the Nigam from time to time and shall submit the same along with
his recommendations about the improvement in the office work in case
anything adverse is noticed by him during his visit.
g) The AGM/Inspection shall submit his report on the performance of IAP/RAP
on the Performa prescribed for the same.
16. Disposal of Audit Report and Audit Notes : Where orders are passed by the
Head-quarters to the effect that the compliance with the instructions or removal
of defects or objections should be verified by the Internal Audit Party concerned
on his next visit to the sub division, the Audit Report or the Audit Note, as the
case may be, should be retained in the Sub divisional office concerned till the
arrival of the Internal Audit Party to whom the Audit Report or Audit Note should
be put up with relevant documents for his verification. The Internal Audit Party
should then report to the Head-quarter, in a separate memorandum, the fact of
his having made the verification and the state in which the documents were
found. A note to the effect that verification has been made should also be
recorded by him on the Audit report or Audit Note concerned.
******
Annexure-`A'
DAKSHIN HARYANA BIJLI VITRAN NIGAM
OFFICE OF THE CHIEF GENERAL MANAGER/ AUDIT HISAR
General Instruction for carrying out audit of consumers' accounts.
Note: These are the general instructions for guidance of audit parties. As such these
instructions are not exhaustive and are illustrative only. Members of audit team are
advised to refer the Manual of Audit, Standing/Executive Instructions issued by this
office and other relevant instructions issued by the Nigam from time to time.
A Cash and Cash Account
Check physical cash balances in Chest and compare with
1 balances as per both
Cash Books on the first day of visit and once/twice again during
the visit.
Check the posting made in the Revenue Cash Book with
2 reference to the CCR
Books, HESL, Bank Scroll, TSI, Easy Bill, other collection
agencies and BA-16
Receipt Books used during the period of audit.
Check and reconcile the amount remitted into bank as per
3 revenue cash
book/remittance register with the statement of remittance
supplied by the
bank.
Check and ensure that entry of all the dishonored cheques has
4 been made in
the Revenue Cash Book and further action to recover the
amount from
consumer has been taken. In case the posting of realization
has been found
made in the ledgers, check and ensure that the amount of
cheque alongwith
surcharge has been debited to the consumer account through
SC&AR.
Check and reconcile the cash realization posted in consumers'
5 ledgers with the
amount received as per Revenue Cash Book.
B Checking of New Cases.
Check all applications for new connections received during the
1 audit period
with reference to the charges recoverable at the time of receipt
of application?
Also check that all the documents required to be submitted
alongwith A&A
Form, including proof of ownership and certificate of premises
not being
defaulter has been obtained and placed in the Consumer Case
File. Also check
that the amount shown paid on the A&A agrees with the
amount actually
received as per BA-16 receipt.
Check all cases of release of new connections with regard
2 to:-
Completion of Service Register, Test Report Register etc.
Preparation & sanction of estimate for release of connection
and actual
expenditure incurred on release of connection.
Correct and full cost of service line worked out, entered in the
Electrical
Measurement Book and verified by the AGM in case of
Industrial, AP and Bulk
Supply connections and other SOP cases.
Updating of Connected Load Register.
Recovery of all charges recoverable under the instructions
prevailing at the
time of release of connection.
Starting of billing immediately after release of connection
with actual reading.
Checking of cases of extension/reduction of
C load/Contract demand
Check if the charges prescribed for the extension/reduction of
1 load has been
calculated and charged correctly and got deposited.
Check that the revised load/Contract demand has been
2 entered in
ledger/updated in master file and billing has been started on
the revised
load/Contract demand.
Check that the meter rent has been revised if meter/metering
3 equipments
were changed.
Check that the MF has been recalculated and entered in
4 master data
file/ledger and billing started on correct MF if meter and/or
CTs/PTs were
changed.
D Checking of M&P Checking report.
Check whether all CT/PT meters have been checked within
1 the prescribed
period?
Check whether the working of the meter has been declared
2 within permissible
limit and status of all seals has been reported ok?
Check whether the MF as worked out by the M&P and
3 entered in ledger is
same and billing is being made correctly?
Check whether the consumer has been charged correctly
4 where the loss of
revenue was observed/reported.
· Check that the penalty for exceeding the contract demand has been charged
correctly, where MDI was reset after exceeding beyond permissible limit.
· Check whether notice has been issued and action for clubbing of load has been
taken where more than one connection has been reported in the same premises.
Also check that the billing is made on the basis of clubbed load in case consumer
has not submitted documentary evidence for eligibility of having separate
connection in the same premises.
· Check whether the observations raised in the checking report has duly been
complied by the S/Division and/or got complied from consumer? Also check that
there is no loss/apprehension of loss in case observations were not attended
properly.
· Checking by vigilance and other checking agencies/staff (LL-1)
Check that the assessment of loss to the Nigam and compounding charges (Civil
& Criminal Liabilities) has been made correctly, notice has been issued to
consumer under proper acknowledgement or through approved mode and the
FIR has been lodged in all theft cases. Also check that the proper action for the
recovery of charges has been taken by the Sub-Division.
· Checking of Sundry Job Orders (SJOs) i.e. SCOs, RCOs, MCOs, TDCOs,
PDCOs
· In case of SCO check and verify from the consumers ledgers that Initial
Reading, Connected Load, Date of Connection etc. has correctly entered in the
advice sent to billing section and the same has correctly entered in master data.
· In case of RCO check and verify from the consumers' ledgers that Initial
Reading, Connected Load, Date of re-connection etc. has correctly entered in the
advice sent to billing section and the same has correctly entered in master data.
Also check and verify that the category, load, site & all other conditions of supply
are the same as were before disconnection and no alternation has been allowed.
Also check that the MMC from the date of disconnection to date of RCO has also
been recovered.
· In case of MCO check and verify from consumer ledgers that Final Reading of old
meter, initial reading and MF of new meter has correctly been entered in the
ledger and future billing has been made correctly. Also check and verify that the
average charges for the defective period, billing upto final reading & other
charges chargeable, if any, have correctly been charged.
· In case of TDCO on default check and verify that Final Reading of the meter has
correctly been entered in the ledger and billing has been made correctly. Also
check that the surcharge for the next six months or date of dismantlement of
service line whichever is earlier has been charged. Further check that the security
of the consumer has been adjusted and account has been closed in case
consumer has not get restored his supply within six month of TDCO.
· In case of TDCO on consumer request check that the billing for the month in
which temp. disconnection was allowed has been made as normally. The billing
for the next month is made on the MMC after allowing consumption upto MMC
and thereafter the billing is made on double of tariff rate applicable (without levy
of MMC). Also check that the consumption during the months of disconnection
(excepting month of disconnection and next) is not exceeds to the extent of 5%
of average consumption recorded during preceding six month (or less if not
available) and if exceeded the billing has been started as normal from that
month. Also check that no consumption is allowed after TDCO where separate
NDS connection has been allowed.
· In case of PDCO check and verify that the billing upto final reading has been
made, dismantlement of the service line has been made and the dismantled
material has been entered in Dismantlement Register (CA-104), dues outstanding
has either been paid by the consumer or the same has been recovered by
adjusting the consumer's security and notice has been issued for recovery of
balance amount, if any. Also check that proper action for recovery of the
defaulting amount is being taken.
G Checking of consumers' ledgers
· Check that the tariff rates as made applicable to each category of the consumers
are correct and all component of Schedule of Tariff has been made applicable
and nothing has been left out.
· In the case of HT consumers check that the LT Surcharge, Steel Furnace
Surcharge, penalty for low power factor, penalty for exceeding the contract
demand has correctly been charged where it was applicable. Also check that
where metering is on LT, consumption has been increased by 3% on account of
transformation losses.
· Check all cases of minus billing as reported through exceptional report/MIS so as
to ensure that the minus billing is due to genuine reasons and not otherwise.
· Check all cases of dial over (round complete), high consumption, nil consumption
as reported through exceptional report/MIS so as to ensure that the same are
due to genuine reasons and not otherwise.
· Check all cases of faulty/defective meters as reported through exceptional/MIS
reports so as to ensure that the billing is being made on the average charges
correctly and prompt action is being taken for replacement of same. The average
is to be charged highest of following:
· Consumption recorded during same month(s) of preceding year.
· Average consumption recorded during six months preceding to date of defect.
· Average consumption recorded during three months preceding to date of
defect.
In case none of the base as stated above is available, the consumer shall
be charged on provisional basis and his account shall be finally adjusted on the
basis of average consumption of succeeding three months after installation of
correct meter.
Provided that the consumer shall be billed on actual consumption in case
the consumption recorded during the month is more then the average
consumption worked out as above.
It is however, clarified that the consumer can be charged
on average
basis for a period of not more than six months from the
date of meter being
defective/date of test. In case the consumer was not
charged on average
basis immediately after meter became defective and some
amount cannot be
charged being beyond six months the same shall be
charged/recovered from
officer/official at fault. It is also made clear that there is no
limitation of
period for charging on average basis after the date of
meter being
defective/testing of meter.
Check all case of meter burnt, Meter glass broken, M&T
6 seal(s) found
broken not only with regard to charging of average but
also check that the
proper investigation for meter being burnt, glass broken,
seals broken has
been made by the S/Divn and proper action has been
taken. Also check that
there is no apprehension of theft/loss of revenue and
replacement of the
meter has not been delayed in such case.
Check all the cases of premise locked and the cases in
7 which the
premises have been shown locked for more than three
billing cycles and point
out such cases asking to get the reading of such cases to
avoid accumulation
of revenue.
Check all advices sent to billing agency with regard to its
8 correctness,
genuineness, its posting and point out discrepancies, if
any. Also check that
the advices are sent after authentication by concerned
AGM/Commercial
Assistant and in token of authentication dated signatures
are appended
thereon.
Check that proper action to recover the defaulting amount
9 from
connected consumer is being taken in the sub division
and TDCO/PDCO are
issued and effected promptly and consumption/meter
security of the defaulter is adjusted where the payment is
not received even after PDCO.
Check that proper action to recover the defaulting amount
10 outstanding
from permanently disconnected consumers has been
taken in the sub division by transferring the amount in
other accounts of the same consumer or the connection
existing in the same premises and LRA cases are prepared
and
submitted to recovery officer after observing usual
formalities.
H Checking of SC&AR Register
Check all entries made in the SC&AR with reference
1 to correctness and also
check that the same has been posted in the next
billing. Where any amount
has been charged to the consumer account check
that the same has been
charges correctly and as per instructions of Nigam
and there is no under-
charging. In case of refunds check that the refund
allowed was admissible as
per instruction, was allowed after observing usual
formalities and approval of
competent authority was obtained before allowing
the refund. Also check that
concurrence of audit was obtained before allowing
the refund out of the
amount charges on behest of audit.
I Checking of records of JEs/AFMs
Check all the record of JEs/AFMs which is
directly/indirectly related to
consumers' accounts viz. CA-21 & CA-22 are meant
for maintaining of record
of meters. Initial Reading of the meter when
installed at consumer premises
and final reading with meter status is entered when
meter is removed from
consumer premises. Form-4 is used to record the
material received, labour
charges paid for work. EMB is recorded for the
material used on the work and
CA-104 is used to record the material received from
dismantled work. The
audit party therefore, should check each relevant
record while auditing other
cases.
Exercising of prescribed checks by the
J supervisory officers/staff
Check that the checking prescribed for the
supervisory staff is being carried
out by them. The cases of losses of revenue should
be examined with a view
whether the loss could have been avoided in case
the prescribed checks had
been carried out.
K Compliance of previous audit observations
Check all the record which was not produced during
previous visit or was
pending for auditing.
Check that the audit observations as raised during
previous audit inspection
have been attended & complied with properly.
Check all the cases prepared under Dues Recovery Act (LRA Cases) put up during
visit. Also check all refund cases put up for verification & comments and forward
the same to Chief Auditor dully commented.
Check that the under-assessment pointed out and charged by the S/Divn during
previous checking has been posted in consumers' account in the next billing cycle.
Check and report the realization of the under-assessment pointed out during
previous visits and reported earlier.
Stamp(Seal)
DAKSHIN HARYANA BIJLI VITRAN NIGAM
OFFICE OF THE CHIEF AUDITOR
Register of Half-margins issued by the Internal Audit Party
HM Name of
No Date Accoun Cate consume Description of Amoun SC&A
o
. of t - r charges t Date f Amount R Classifi
Issu Retur accepte Item catio
e gory pointed n d No. n
No out
Tota
l 0 0
Checked the statement of assessment & realization as submitted to Division and
· incorporated in the monthly accounts and category-wise break-up and
found in order? If not, attach report.
Report on checking of Sundry Charges & Allowance Register.
All the refunds found allowed after having approval of competent
authority, where required and observing all usual formalities?
· Checked correctness of all items and found correct/in order?
All the items found posted in consumers' ledger without any delay?
Abstract of SC&AR found prepared and tallied with the amount posted in ledgers?
Report on checking on new connections:
Checked all the applications received during the period of audit and
charges recoverable at the time of applications found recovered correctly?
Checked the consumers case files of all connections released during the period
of audit and observed:
· All documents required to be submitted including proof of ownership and
certificate of premises not being defaulter were obtained and has been
placed in file?
The actual cost of release of connection is not more than +- 5% of
estimated cost? All charges recoverable for release of connection
stands recovered?
Advice found sent/billing found started immediately after release of
connection? Report on the omissions/irregularities/short recoveries
made/attached?
Report on Checking by M&P Organization.
Total connections having CT/PT Meters in the Sub Division. Nos.
Connections required to be checked during the audit period. Nos.
Connections checked within the stipulated period. Nos.
Connections checked but after due date (Over delayed in
checking). Nos.
Connection due for checking but not checked till close of audit.
8 (attach list) Nos.
Cases of loss of revenue reported through checking reports. Nos.
Accounts overhauled and amount charged by the sub-
Division. Rs.
Additional amount got charged by the audit, if any. Rs.
Accounts not overhauled by sub-division and amount charged
by audit. Rs.
Loss of revenue, if any, due to over delay in checking. (Attach
list) Rs.
Repot on checking by Vigilance, (OP) & other
agencies.
Total Nos. of connections checked & LL-1 issued. Nos.
Amount charged by the sub-division on the checking reports
9 & recovered. Rs.
Amount charged but appropriate action for recovery not
found taken. Rs.
Less amount charged by S/Divn. & now got charged by audit. Rs.
Amount not charged by the S/Divn. & got charged by audit.
(Attach list) Rs.
Report on checking of job orders.
· All the job orders issued during the period of audit and the SJOs pending for audit since previous audit
(excepting as mentioned in Column-5 of Enclosure-III) has been audited and the amount chargeable, if
any, has been pointed out through HMs/Audit Note.
Report on checking of consumers' ledgers.
Nos. of HT consumers where trivector meters have not been installed or are defective.
(Attach list) Nos.
Nos. of LT Industrial connections where CT operated meter should have
been installed
but not installed or are defective. (Attach List) Nos.
Nos. of connections where meters are lying defective for more than six
months. Nos.
Whether appropriate action was taken for replacement of defective
meters.
Nos. of cases of Meter Seals Broken, Glass Broken and other tampering
with meter
11 reported but neither investigations made nor meter replaced. Nos.
Nos. of connections where billing has been made on premises locked
basis for more
than three cycles and no action to access the consumption has been
taken. Nos.
Nos. of cases where TDCO/PDCO were not issued for recovery of the
defaulting amount. Nos.
Nos. of TDCO/PDCO issued but not effected and defaulting amount not
recovered. Nos.
Nos. of cases where PDCO issued but Security not adjusted. Nos.
Nos. of cases where PDCO issued but no action for recovery of defaulting
amount taken. Nos.
Any other irregularity/omission noticed and report attached?
Whether the checks prescribed for the supervisory staff on the consumers
accounts, 12 cash accounts and advice sent to billing agency are being carried out and
internal control over the functioning of all staff exits? In case of negative report include
irregularities/omissions noticed.
· Whether the Feeder Manger incharge of the area, concerned AGM, DGM
and GM (OP)has carried out the checking of meters as prescribed for them
under SMI-4.3(2)? If not, attach report.
· Whether AGM (OP) and DGM (OP) have checked the MF of all CT/PT
meters as per norms prescribed for then? If not attach report.
· Audit note for less important points detected during visit issued and compliance of
points raised through previous audit note checked.
Name of Auditor Designation Signature
1. Sh.
2. Sh.
3. Sh.
Name of Incharge: Party No:
Signature:
Stamp/Seal
Remarks: Audit parties are advised to make report on all points through a single report
titled "Irregularities/Omissions Noticed?"
Enclosure-II
DAKSHIN HARYANA BIJLI VITRAN NIGAM
OFFICE OF THE CHIEF GENERAL MANAGER/ AUDIT HISAR
STATEMENT OF RECORD AND DOCUMENTS NOT PRODUCED BEFORE AUDIT PARTY
Part-A
Record/documents related to current audit inspection not produced
Particulars of record/documents
Sr. not Reasons given for non- Name of official
No. produced production responsible
1
2
3
4
5
Part-B
Record/documents related to previous audit inspections not produced
Particulars of record/documents
Sr. not Reasons given for non- Name of official
No. produced production responsible
1
2
3
4
5
Part-C
Record/documents produced but could not audited
Sr. Particulars of record/documents Reasons given for non-auditing
No. produced but not audited
1
2
3
4
5
Certified that the incharge of the office has been asked (Vide Memo No &
Date Mentioned below) to direct the concerned official to arrange and produce the
record as stated above during next inspection and copy of the same has been endorsed
to the concerned DGM (OP) Division with a request to take suitable action against the
officer/official responsible for non-production of record.
Memo No Date vide which Non-Production of Record Conveyed
Stamp (Seal)
Enclosure-III
DAKSHIN HARYANA BIJLI VITRAN NIGAM
OFFICE OF THE CHIEF GENERAL MANAGER/ AUDIT HISAR
STATEMENT SHOWING NUMBER OF JOB ORDERS ISSUED, PRODUCED, AUDITED AND
PENDING FOR AUDITING
Sr. N. Description SCOs RCOs MCOs TDCOs PDCOs SJOs Total
· Pending for audit as per col-5(c) of the previous forwarding
memo/Audit Report
· Issued during the period of audit provided
· Total (1+2)
4 Nos. of job orders audited during the inspection
Nos. of job orders pending for audit
a. Nos. of Job orders not produced
· Produced but could not audited
· Total
Certified that the incharge of the office has been asked (Vide Memo No &
Date Mentioned below) to direct the concerned official to arrange and produce the Job
Orders as stated above during next inspection and copy of the same has been endorsed
to the concerned DGM (OP) Division with a request to take suitable action against the
officer/official responsible for non-production of record.
Memo No Date vide which Non-Production of SJOs Conveyed
List of job orders not produced and produced but pending for audit should be enclosed
invariably.
Stamp (Seal)
DAKSHIN HARYANA BIJLI VITRAN NIGAM
OFFICE OF THE CHIEF AUDITOR HISAR
Review of Major Paras outstanding
Input Statement-4 Code No.
Name of Office: Month 1/1900
Para No. Review Para Review Para Review Para Review Para Review
Code No. Code No. Code No. Code No. Code
Checked the statement of assessment & realization as submitted to Division and
incorporated in the monthly accounts and category-wise break-up and found in
order? If not, attach report.
Report on checking of Sundry Charges & Allowance Register.
All the refunds found allowed after having approval of competent
authority, where required and observing all usual formalities?
· Checked correctness of all items and found correct/in order?
All the items found posted in consumers' ledger without any delay?
Abstract of SC&AR found prepared and tallied with the amount posted in ledgers?
Report on checking on new connections:
Checked all the applications received during the period of audit and
charges recoverable at the time of applications found recovered correctly?
Checked the consumers case files of all connections released during the period
of audit and observed:
· All documents required to be submitted including proof of ownership and
certificate of premises not being defaulter were obtained and has been
placed in file?
The actual cost of release of connection is not more than +- 5% of
estimated cost? All charges recoverable for release of connection
stands recovered?
Advice found sent/billing found started immediately after release of
connection? Report on the omissions/irregularities/short recoveries
made/attached?
Report on Checking by M&P Organization.
Total connections having CT/PT Meters in the Sub Division. Nos.
Connections required to be checked during the audit period. Nos.
Connections checked within the stipulated period. Nos.
Connections checked but after due date (Over delayed in
checking). Nos.
Connection due for checking but not checked till close of audit.
8 (attach list) Nos.
Cases of loss of revenue reported through checking reports. Nos.
Accounts overhauled and amount charged by the sub-
Division. Rs.
Additional amount got charged by the audit, if any. Rs.
Accounts not overhauled by sub-division and amount charged
by audit. Rs.
Loss of revenue, if any, due to over delay in checking. (Attach
list) Rs.
Repot on checking by Vigilance, (OP) & other
agencies.
Total Nos. of connections checked & LL-1 issued. Nos.
Amount charged by the sub-division on the checking reports
9 & recovered. Rs.
Amount charged but appropriate action for recovery not
found taken. Rs.
Less amount charged by S/Divn. & now got charged by audit. Rs.
Amount not charged by the S/Divn. & got charged by audit.
(Attach list) Rs.
Report on checking of job orders.
· All the job orders issued during the period of audit and the SJOs pending for audit
since previous audit (excepting as mentioned in Column-5 of Enclosure-III) has
been audited and the amount chargeable, if any, has been pointed out through
HMs/Audit Note.
Report on checking of consumers' ledgers.
Nos. of HT consumers where trivector meters have not been installed or are defective.
(Attach list) Nos.
Nos. of LT Industrial connections where CT operated meter should have
been installed
but not installed or are defective. (Attach List) Nos.
Nos. of connections where meters are lying defective for more than six
months. Nos.
Whether appropriate action was taken for replacement of defective
meters.
Nos. of cases of Meter Seals Broken, Glass Broken and other tampering
with meter
11 reported but neither investigations made nor meter replaced. Nos.
Nos. of connections where billing has been made on premises locked
basis for more
than three cycles and no action to access the consumption has been
taken. Nos.
Nos. of cases where TDCO/PDCO were not issued for recovery of the
defaulting amount. Nos.
Nos. of TDCO/PDCO issued but not effected and defaulting amount not
recovered. Nos.
Nos. of cases where PDCO issued but Security not adjusted. Nos.
Nos. of cases where PDCO issued but no action for recovery of defaulting
amount taken. Nos.
Any other irregularity/omission noticed and report attached?
· Whether the checks prescribed for the supervisory staff on the
consumers accounts, 12 cash accounts and advice sent to billing
agency are being carried out and internal control over the
functioning of all staff exits? In case of negative report include
in irregularities/omissions noticed.
· Whether the Feeder Manger incharge of the area, concerned
AGM, DGM and GM (OP)has carried out the checking of meters
as prescribed for them under SMI-4.3(2)? If not, attach report.
· Whether AGM (OP) and DGM (OP) have checked the MF of all
CT/PT meters as per norms prescribed for then? If not attach
report.
Audit note for less important points detected during visit issued and
compliance of points raised through previous audit note checked.
Name of Auditor Designation Signature
1. Sh.
2. Sh.
3. Sh.
Name of Incharge: Party No:
Signature:
Stamp/Seal
Remarks: Audit parties are advised to make report on all points through a single report
titled "Irregularities/Omissions Noticed?"
Enclosure-II
DAKSHIN HARYANA BIJLI VITRAN NIGAM
OFFICE OF THE CHIEF GENERAL MANAGER/ AUDIT HISAR
STATEMENT OF RECORD AND DOCUMENTS NOT PRODUCED BEFORE AUDIT PARTY
Part-A
Record/documents related to current audit inspection not produced
Particulars of record/documents
Sr. not Reasons given for non- Name of official
No. produced production responsible
1
2
3
4
5
Part-B
Record/documents related to previous audit inspections not produced
Particulars of record/documents
Sr. not Reasons given for non- Name of official
No. produced production responsible
1
2
3
4
5
Part-C
Record/documents produced but could not audited
Sr. Particulars of record/documents Reasons given for non-auditing
No. produced but not audited
1
2
3
4
5
Certified that the incharge of the office has been asked (Vide Memo No &
Date Mentioned below) to direct the concerned official to arrange and produce the
record as stated above during next inspection and copy of the same has been endorsed
to the concerned DGM (OP) Division with a request to take suitable action against the
officer/official responsible for non-production of record.
Memo No Date vide which Non-Production of Record Conveyed
Stamp (Seal)
Enclosure-III
DAKSHIN HARYANA BIJLI VITRAN NIGAM
OFFICE OF THE CHIEF GENERAL MANAGER/ AUDIT HISAR
STATEMENT SHOWING NUMBER OF JOB ORDERS ISSUED, PRODUCED,
AUDITED AND
PENDING FOR AUDITING
SCOs RCOs MCOs TDCOs PDCOs
Sr. No. Description SJOs Total
· Pending for audit as per col-5(c) of the
previous forwarding memo/Audit
Report
· Issued during the period of audit provided
· Total (1+2)
4 Nos. of job orders audited during the inspection
Nos. of job orders pending for audit
a. Nos. of Job orders not produced
· Produced but could not audited
· Total
Certified that the incharge of the office has been asked (Vide Memo No &
Date Mentioned below) to direct the concerned official to arrange and produce the
Job Orders as stated above during next inspection and copy of the same has been
endorsed to the concerned DGM (OP) Division with a request to take suitable action
against the officer/official responsible for non-production of record.
Memo No Date vide which Non-Production of SJOs Conveyed
List of job orders not produced and produced but pending for audit should be
enclosed invariably.
Stamp (Seal)
Enclosure-IV
DAKSHIN HARYANA BIJLI VITRAN NIGAM
OFFICE OF THE CHIEF GENERAL MANAGER/
AUDIT
Input Statement No-1 Month 1/1900
A. Introduction:
1 Code No
2 Diary No
3 Date
4 Party No.
5 Month(S) Audited
6 Date(s) of visit
B. Abstract of Minor Objection Book Nos. Amount
7 Issued during the visit (Debit)
8 Transferred in (Debit)
9 Withdrawn (Credit)
10 Transferred out (Credit)
11 Realized (credit)
Gen. Evaluated
C. Half Margin Account
Nos. Nos. Amount
12 Pending from previous visit(s).
13 Issued during audit
14 Returned & accounted for
15 Pending with Sub Division
Break-up of pending Half-margin
16 Less than three months
17 More than 3 months but less than 6 month
18 More than 6 months but less than year
19 More than one year
D. Cause-wise break-up of under-
assessment detected & got Charged
20 Wrong application of Tariff/wrong billing
Wrong calculation of
21 consumption/Omission of MF
Non/less charging of penalty for
22 MDI/Unauthorized load
Non/less charging of LT Surcharge/steel
23 furnace surcharge
· Non/less charging of LPF Penalty/Capacitor Surcharge and Excess PF rebate.
· Non/less levy of average charges
· Non-issue of bills
· Non/less charging during temp. disconnections
· Non/less charging on M&P Checking Reports
· Non-less charging on checking of Vigilance & others (LL-1)
· Unauthorized/irregulars refunds found allowed
· Non/Less recovery of charges recoverable at the time of release of
connection. (FSC, Development Charges, Share cost/Inspection
Charges, Consumption/Meter Security etc.)
32 Non levy/recovery of the charges introduced during the period of
audit through Sale Circulars/Instructions
33 Other reasons (Non-Classified)
34 Total Para Amount
35 Half-margins returned as un-accepted but reply not found
satisfactory. Audit report attached.
Abstract of UA Accepted Para Amount
36 Petty
37 Minor
38 Major
Break-up of under-assessment
· Nigam's Charges/SOP
· Electricity Duty
· Municipal Tax
· Total
Stamp(Seal)
DAKSHIN HARYANA BIJLI VITRAN NIGAM
OFFICE OF THE CHIEF AUDITOR HISAR
Details of Major Objection Book
Input Statement No-2 Code No.
Name of Office: Month 1/1900
Para No. Account Cate- Name of Consumer Amount SC&AR Review
No. gory Code
DAKSHIN HARYANA BIJLI VITRAN NIGAM
OFFICE OF THE CHIEF AUDITOR HISAR
Details of Major Paras Realised.
Input Statement-3 Code No.
Name of Office: Month 1/1900
Para No. Amount Clearance RO-4 No. Date Para No. Clearance RC RO-4 Date
Realised Code Code No.
DAKSHIN HARYANA BIJLI VITRAN NIGAM
OFFICE OF THE CHIEF AUDITOR HISAR
Review of Major Paras outstanding
Input Statement-4 Code No.
Name of Office: Month 1/1900
Para No. Review Para Review Para Review Para Review Para Review
Code No. Code No. Code No. Code No. Code
Circle Wise & Category Wise No. of Connection
Faridaba Gurugr Gurugr Narnau Bhiwan Fateha
Category Palwal Rewari Hisar Sirsa Jind DHBVN
d am-1 am-2 l i bad
1. DOMESTIC
427259 258030 208890 183348 163422 200124 277840 301689 182760 238296 228997 2670655
SUPPLY
2. NON
DOMESTIC 51877 22671 29678 26584 16951 20908 29026 37803 22682 32826 25461 316467
SUPPLY
3.
AGRICULTURE
Metered
Up to 100' 7820 14589 11362 6753 0 589 10836 16302 3612 29642 10926 112431
101' to 150' 0 0 0 0 0 15156 386 0 8902 10716 9793 44953
151' to 200' 0 0 0 0 877 423 915 0 4777 1782 5725 14499
Over 200' 0 0 0 0 14984 1893 20763 0 8968 4295 1953 52856
Total
7820 14589 11362 6753 15861 18061 32900 16302 26259 46435 28397 224739
Metered
Un-metered
Up to 100' 1231 2026 6979 2849 0 52 369 2013 417 2347 4189 22472
101' to 150' 0 0 0 0 0 10918 89 0 5844 4608 6220 27679
151' to 200' 0 0 0 0 1409 443 89 0 973 1537 3329 7780
Over 200' 0 0 0 0 14682 1352 9901 0 4402 1772 734 32843
Total Un-
1231 2026 6979 2849 16091 12765 10448 2013 11636 10264 14472 90774
Metered
4. VILLAGE
0 0 0 0 0 0 0 0 0 0 0 0
CHAUPAL
5. STREET
235 14 158 238 32 56 129 231 45 164 70 1372
LIGHT
6. LT MITC
TUBEWELLS
a) Direct
irrigation 0 0 0 0 0 0 0 0 0 0 0 0
tubewells
b)
Augmentation 0 0 0 0 0 0 0 0 0 0 0 0
canal
7. LT Public
2409 1790 780 804 1759 743 1348 643 532 770 685 12263
Water Works
8. LT
22365 2379 5750 3405 1371 1981 2159 3488 1990 3310 2643 50841
INDUSTRIAL
9. OTHERS 0 0 0 1 1 0 0 11 1 0 6 20
H.T.
CONNECTION
S
1. HT
INDUSTRIAL
a) Furnace 26 3 0 0 0 0 8 2 0 0 0 39
b) Lift
3 7 0 0 50 32 142 0 1 0 25 260
Irrigation
c) Special
2406 455 1561 908 202 410 754 357 281 229 282 7845
Agreement
2. BULK
SUPPLY
21 3 46 176 0 2 0 6 3 2 8 267
35 11 86 65 13 27 51 58 5 27 34 412
3. RAILWAY
2 0 0 4 0 0 0 0 0 0 1 7
TRACTION
4. HT MITC
TUBEWELLS
a) Direct
irrigation 0 0 0 0 0 0 0 0 0 0 0 0
tubewells
b)
Augmentation 0 0 0 0 0 0 0 0 0 0 0 0
canal
5. HT Public
13 6 30 6 6 11 43 39 12 11 8 185
Water Works
6. OTHERS 0 2 0 3 10 0 0 24 3 0 0 42
TOTAL 515702 301986 265320 225144 215769 255120 354848 362666 246210 332334 301089 3376188
ANNEXURE-`E'
DIVISION-WISE ESTIMATED/TENTATIVE NUMBERS OF MANDAYS
REQUIREDFOR AUDIT OF CONSUMERS ACCOUNTS FOR ONE MONTH
Sr. Name of Division Estimated mandays required for
No. audit of one month
1. HISAR (OP) DIVISION NO.1 60
2. HISAR (OP) DIVISION NO.2 60
3. HANSI (OP) DIVISION 40
4. FATEHABAD (OP) DIVISION 60
5. TOHANA (OP) DIVISION 40
6. JIND (OP) DIVISION 60
7. NARWANA (OP) DIVISION 40
8. SAFIDON (OP) DIVISION 40
9. BHIWANI CITY (OP) DIVISION 60
10. BHIWANI S/U (OP) DIVISION 40
11. DADRI (OP) DIVISION 60
12. SIRSA CITY (OP) DIVISION 60
13. SIRSA S/U (OP) DIVISION 40
14. DABWALI (OP) DIVISION 40
15. GURGAON CITY DIVISION 60
16. GURGAON SUB URBAN DIVISION 60
17. MANESAR (OP) DIVISION 40
18. FARIDABAD NIT(OP) DIVISION 60
19. FARIDABAD GREATER (OP) DIVISION 60
20. FARIDABAD OLD (OP) DIVISION 60
21. BALLABGARH (OP) DIVISION 60
22. PALWAL (OP) DIVISION 40
23. HODEL (OP) DIVISION 40
24. SOHNA (OP) DIVISION 40
25. NUH (OP) DIVISION 40
26. NARNAUL (OP) DIVISION 40
27. MOHINDERGARH (OP) DIVISION 40
28. REWARI (OP) DIVISION 40
29. KOSLI (OP) DIVISION 40
30. DHARUHERA(OP) DIVISION 60
31. Sr. A.O. OPEN ACCESS GURUGRAM 20
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