Uttar Haryana Bijli Vitran Nigam Limited
EPRESSSION OF INTEREST [EOI] For EMPANELMENT OF CHARTERED ACCOUNTANTS AUDIT FIRM FOR CONDUCTING INTERNAL AUDIT OF VARIOUS OFFICES IN UHBVNL
EOI Reference No. : ‐ CA/RA/UH/1/2016 Dated: 01.02.2016
CHIEF AUDITOR UHBVN, SHAKTI BHAWAN, SECTOR‐6, PANCHKULA Tel‐Fax: ‐ 0172‐2567054 Email:
1 | P a g e Index
Sr. Section/ Particulars Page No. No. Annexure 1. SECTION‐I Invitation for bids [IFB] 4‐10 2. SECTION ‐II Instructions to Bidders 11‐15 3. SECTION‐III Qualification Requirement 16 4. SECTION –IV Background & Scope of Work 17‐21
5. SECTION –V Terms & Conditions of Contract 22‐29 6. ANNEXURE‐A Particulars of the bidder 30‐31 7. ANNEXURE‐B Price Schedule 32‐36 8. ANNEXURE‐C Procedure / instructions followed in UHBVN for conducting audit of 37‐39 consumers' accounts 9. ANNEXURE‐D Scope of audit 40‐44 10. ANNEXURE‐E Duties assigned to various members of Audit Parties of the Nigam 45‐46 11. ANNEXURE‐F Instructions regarding disposal of Half Margins 47‐48 12. ANNEXURE‐G Record maintained in the Operation Sub‐divisions 49‐50 13. ANNEXURE‐H Sub‐Division wise details of Connections for the month ending January 51‐54 14. ANNEXURE‐I Instructions / guideline for fixing responsibility 55‐59 15. ANNEXURE‐J Summary of Check Points 60‐62
2 | P a g e UTTAR HARYANA BIJLI VITRAN NIGAM LIMITED Regd. & Corp Office: SHAKTI BHAWAN, SECTOR‐6, PANCHKULA Office of CHIEF AUDITOR Phone & Fax No. 01722567054 E‐Mail ID: ‐ [email protected] CIN No. U40109HR1999SGCO34166
EXPRESSION OF INTEREST UHBVNL , a power distribution utility registered under Company Act 1956 in Haryana, invites Expression of Interest for empanelment of Audit firms in two parts (Part‐1 Technical Bid & Part‐II Price Bid) through e‐ tendering from CAG empanelled Chartered Accountants firms for internal audit of various offices ( Operation/Construction/M&P/MM etc.) of the company situated in 10 districts of Haryana.
EOI No. Brief Scope of work EMD E‐Service Fee Cost of EOI documents CA/RA/UH/1/2016 Internal Audit of Rs. 1,00,000/‐ Rs.1,000‐/‐ Rs.5,000/‐ Various offices of UHBVNL
Due date of acceptance of EOI : Up to 1.00 PM on 18‐02‐2016 Date of opening of EOI : At 3.00 PM on 18.02.2016 Information regarding online payment of EOI documents, e‐service and EMD fee The bidders can download EOI documents from the portal : https://haryanaeprocurement.gov.in. The bidders shall have to pay for the EOI documents, EMD fees and e‐service fees online by using the service of secure electronic payment gateway. The secure electronic payment gateway is an online interface between bidder and online payment authorization networks. The payment for EOI documents fees and e‐service fees can be made by eligible bidders online directly through Debit Card and Internet Banking account and the payment for EMD can be made on line directly through RTGS/NEFT. Note: If the EOI is cancelled or recalled on any ground, the EOI document fees and e‐service fees will not be refunded. Corrigendum, if any, would be published online on the website. For any clarification regarding bid preparation and submission, please contact M/S Nextenders (India) Pvt. Ltd office of DS&D Haryana SCO‐ 9, IInd Floor, Sector‐ 16 Panchkula. E‐mail id [email protected] , help desk: 1800‐180‐2097 (Toll Free Number) For Detail, Please visit www.uhbvn.com
Chief Auditor, UHBVNL, Panchkula
3 | P a g e
Section‐I Invitation for Bids [IFB]
Uttar Haryana Bijli Vitran Nigam (UHBVN) a power distribution utility registered under Company Act 1956 in Haryana invites Expression of Interest for empanelment of Audit firms to conduct internal audit of various offices in UHBVNL.
SR. PARTICULARS DATE AND TIME NO. 1. EOI Notice No. CA/RA/UH/1/2016 2. Sr. No. of EOI. CA/RA/UH/1/2016 3. Superscribed No. of EOI. CA/RA/UH/1/2016 Bid Preparation & Submission *(Bidder up to 1:00 PM on 18.02.2016 4. Stage) 5. Date & time of opening of Technical Bids At 3:00 PM on 18.02.2016
6. Date & time of opening of Financial Bids To be decided later on 7. EOI Fee Rs. 5000/‐ 8. Earnest Money required. Rs.1,00,000 9. E‐Service Fee. Rs.1,000/‐ 120 days from date of opening of 10. Rates to be kept valid for acceptance upto: price bid. * The digital signature certificate is used to secure the bid and to prevent any modifications. However, the bidder can modify his/her own bid before the expiry of Bid preparation and Submission stage.
Important Note:
1) The bidders have to complete ‘Bid Preparation & Submission’ stage on scheduled time as refer under ‘Bidder Stage, of serial no. 4 mentioned above. If any bidder failed to complete his/her aforesaid stage in the stipulated online time schedule for this stage, his/her bid status will be considered as ‘bids not submitted’. 2) Bidder must confirm & check his/her bid status after completion of his/her all activities for e‐bidding. 3) Bidder can rework on his/her bids even after completion of ‘Bid Preparation & submission stage’ (Bidder Stage), subject to the condition that the rework must take place during the stipulated time frame of the Bidder Stage. 4) The bidders already registered at the portal https://haryanaeprocurement.gov.in need to re‐create password after login with the default password sent to their respective online registered e‐mail addresses from Nextenders. And in this regard for any queries please contact at helpdesk number.
4 | P a g e Information Regarding Online Payment of Tender Document, e‐Service & EMD Fee. The Bidders can download the tender documents from the Portal: https://haryanaeprocurement.gov.in.
The Bidders shall have to pay for the Tender documents, EMD Fees & eService Fee online by using the service of secure electronic payment gateway. The secure electronic payments gateway is an online interface between firm and online payment authorization networks.
The Payment for Tender Document Fee and eService Fee can be made by eligible bidders/ contractors online directly through Debit Cards & Internet Banking Accounts and the Payment for EMD can be made online directly through RTGS / NEFT.
NOTE: If the tenders are cancelled or recalled on any grounds, the tender document fees & e‐Service Fess will not be refunded to the agency.
Chief Auditor, UHBVNL, Panchkula .
5 | P a g e Instructions to bidder on Electronic Tendering System
These conditions will over‐rule the conditions stated in the tender documents, wherever relevant and applicable. 1. Registration of bidders on eProcurement Portal:‐ All the bidders intending to participate in the tenders processed 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. 2. Obtaining a Digital Certificate: 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. 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. 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 from M/s Nextenders (India) Pvt. Ltd O/o. DS&D Haryana,SCO – 09, IInd Floor, Sector – 16,Panchkula – 134108 E ‐ mail: [email protected] Help Desk: 1800‐180‐2097 (Toll Free Number) Bid for a particular tender must be submitted online using the digital certificate (Encryption & Signing), which is used to encrypt the data and sign the hash during the stage of bid preparation & hash submission. 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). 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. 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
6 | P a g e behalf of the firm / company. The procedure for application of a digital certificate however will remain the same for the new user. 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. Opening of an Electronic Payment Account: Tender document can be downloaded online. Bidders are required to pay the tender documents fees online using the electronic payments gateway service. For online payments guidelines, please refer to the Home page of the e‐tendering Portal https://haryanaeprocurement.gov.in. 4. Pre‐requisites for online bidding: In order to bid online on the portal https://haryanaeprocurement.gov.in , the user machine must be updated with the latest Java. The link for downloading latest java applet is available on the Home page of the e‐tendering Portal. 5. 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 e‐Procurement system on the Home Page at https://haryanaeprocurement.gov.in. 6. Download of Tender Documents: The tender documents can be downloaded free of cost from the e‐Procurement portal https://haryanaeprocurement.gov.in. 7. Bid Preparation (Technical & Financial) Online/offline Payment of Tender Document Fee, eService fee, EMD fees and Submission of Bid Seal (Hash) of online Bids: 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 can be made by eligible bidders/ contractors online directly through Debit Cards & Internet Banking Accounts and the Payment for EMD can be made online directly through RTGS / NEFT. The secure electronic payments gateway is an online interface between contractors and Debit card / online payment authorization networks. The bidders shall upload their technical offer containing documents, qualifying criteria, technical specification, schedule of deliveries, and all other terms and conditions except the rates (price bid). The bidders shall quote the prices in price bid format. Submission of bids will be preceded by submission of the digitally signed & sealed bid (Hash) as stated in the time schedule (Key Dates) of the Tender.
NOTE:‐
(A) If bidder fails to complete the Online Bid Submission stage on the stipulated date and time, his/hers bid will be considered as bid not submitted, and hence not appear during tender opening stage. (B) Bidders participating in online tenders shall check the validity of his/her Digital Signature Certificate before participating in the online Tenders at the portal http://haryanaeprocurement.gov.in.
7 | P a g e (C) 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 ‘Download’ 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
A) 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.
8 | P a g e (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:
9 | P a g e • 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 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 16. HDFC Bank 31. State Bank Of Bikaner and Jaipur 2. Axis Bank 17. ICICI Bank 32. State Bank of Hyderabad 3. Bank of Bahrain and Kuwait 18. IDBI Bank 33. State Bank of India 4. Bank of Baroda 19. Indian Bank 34. State Bank of Mysore 5. Bank of India 20. Indian Overseas Bank 35. State Bank of Travencore 6. Bank of Maharashtra 21. Indusind Bank 36. State Bank Of Patiala 7. Canara Bank 22. ING Vysya Bank 37. Tamilnad Mercantile Bank 8. City Union Bank 23. J and K Bank 38. Union Bank of India 9. Central Bank of India 24. Karnataka Bank 39. United Bank of India 10. Catholic Syrian Bank 25. Kotak Mahindra Bank 40. Vijaya Bank 11. Corporation Bank 26. KarurVysys Bank 41. Yes Bank 12. Deutsche Bank 27. Punjab National Bank 13. Development Credit Bank 28. Oriental Bank of Commerce 14. Dhanlaxmi Bank 29. South Indian Bank 15. Federal Bank 30. Standard Chartered Bank
10 | P a g e SECTION – II INSTRUCTIONS TO BIDDERS
1.1. INTRODUCTION:
The bidders, in their own interest are requested to read very carefully these instructions and the terms and conditions as incorporated in EOI before filling the bid form. If they have any doubt about the meaning or any portion thereof, they may clarify the same from Chief Auditor, Shakti Bhawan, UHBVN, Panchkula.
1.2. FILLING OF BIDS:
1.2.1. Bid shall be submitted online in the forms attached hereto and duly filled in. The complete Forms & Annexure shall be considered as part of contract documents in the case of successful bid. 1.2.2. Bids shall be submitted in the forms attached with bid document and all blanks in the bid and the schedules to the specification shall be duly filled in. The completed form(s), Schedule(s) shall be considered as a part of the contract documents, in the case of successful bid(s). 1.2.3. No deviation/alternations in the technical & commercial terms and conditions shall be acceptable. No communication regarding alternative proposal, post bid clarification on technical matter or price shall be entertained unless bidder is specifically asked for the same by the purchasing authority. 1.2.4. The bid and all accompanying documents shall be signed by a responsible and authorized person. The name, designation and authority of the signatory shall be stated in the bid. 1.2.5. All additions and over‐writing in the bid except price bid must be clearly signed by the signatory of the bidder& uploaded online; otherwise bid will be summarily rejected. 1.2.6. The bidder must quote the prices strictly in the manner as indicated therein, failing which bid is liable for rejection. The rate/prices shall be entered in words as well as in figures. 1.2.7. The Purchase authority will not be responsible to accept any cost involved in the preparation or submission of bids. 1.2.8. The tender shall be submitted in two parts. Part‐A shall consist technical details comprising of Instruction to bidders; General condition of Contract, qualification requirement etc. and Part‐B shall consist of Price Bid only. The Price Bid shall be opened on a date to be intimated separately for the purpose. 1.2.9. The bidder must submit a copy of all the documents related to part‐A ( techno‐commercial terms and conditions) uploaded on the site for the said tender duly certified that these documents are same as uploaded, day after opening of part‐A. (All affidavit & undertakings should be submitted in original with hard copy). 1.2.10. Bidders shall indicate in their bid the name and complete address of Excise authorities under whose jurisdiction their works / offices falls.
11 | P a g e 1.2.11. All bids and accompanying documents shall be addressed to the Chief Auditor, UHBVN, Panchkula. 1.2.12. The bidder should sign the bid form at each page at the end. 1.2.13. Nigam reserves the right to allot the quantum of work to the empanelled firms.
1.3. EARNEST MONEY 1.3.1. The EMD amount of Rs. 1 Lacs shall be submitted online at the time of submission of bid. Any bid not accompanied by EMD will be rejected and shall not be opened. 1.3.2. In case of unsuccessful bids, the Earnest Money will be refunded on production of the original receipt, within one month after finalization of the bid. 1.3.3. Request for adjustments/proposals for acceptance of Earnest Money deposits, if any, already lying with the Nigam in connection with some other bids/orders shall not be entertained. 1.3.4. EMD furnished by the Successful bidders will be converted in to security deposit, which will remain with the Nigam up to their empanelment. 1.3.5. The EMD will be forfeited: a. If the bidder submit the false/forged information/document in the tender. Or b. If the bidder does not accept the corrections on arithmetical errors identified during preliminary evaluation of his bid; Or c. If bidder withdraw the offer during the validity period Or d. In case of a successful bidder, if the Bidder fails to sign the contract; Or e. In case of a successful bidder, if the Bidder fails to furnish the performance guarantee. 1.3.6. No interest shall be payable on such deposits.
1.4. DOCUMENTS TO BE ENCLOSED WITH THE BID:
PART A: PRE QUALIFICATION, TECHNICAL PARAMETERS & COMMERCIAL TERMS & CONDITIONS: In this part the Bidder shall submit full details about organization’s competence financial strength, experience and infrastructure.
The bidder shall also be required to furnish the details of methodology to be adopted by the bidder for carrying out the activities as mentioned in the scope of work.
12 | P a g e The bidder shall upload the following document/information with Part‐ A of the Bid: i. Covering Letter ii. Signed Copy of BID document iii. Power of Attorney/Board Resolution in favour of signatory of the bid. iv. Copies of original documents defining the constitution or legal status, place of registration and principal place of business v. Qualification details given in Section‐III. vi. Information regarding any litigation, current or during the last two years, in which the Bidder is involved, the parties concerned and disputed amount. vii. The declaration by the firm that it is not blacklisted by any State Govt. or Agency and shall be liable for the consequences of wrong declaration. viii. Other details as called for in the bid documents or which the bidder may like to highlight.
PART‐B: Price Bid:
The bidder shall upload their financial offer for each circle in the format given in Annexure‐B.
1.5. RECEIPT AND OPENING OF THE BIDS:
1.5.1. The bids shall be submitted till the date as detailed above not later than date & time specified in the notice inviting the bid. Bids shall not be accepted after the time and date fixed for receipt of bids. Bids received after the time and date so fixed will not be entertained / considered. 1.5.2. The technical bid shall be opened at first. 1.5.3. The bidder satisfying the qualification criteria’s as indicated in Section – III shall qualify for opening of the financial bid. All the qualified bidders will be called for opening of financial bid on schedule date as decided by Nigam. 1.5.4. The price bids will be opened in office of the Chief Auditor (UHBVN), Panchkula, as per prescribed date & time in the presence of such qualified bidders or their authorized representative. 1.5.5. If the date fixed for opening of the bids be declared as a public holiday, the bids shall be opened on the day on which office re‐opens after such holiday(s) on the same time as indicated above.
1.6. VALIDITY OF OFFERS: Bids shall be valid for a minimum period of 120 days from the date of opening of price bids. Bids mentioning a shorter validity period than specified shall be ignored/rejected and will not be accepted.
13 | P a g e 1.7. SIGNATURE OF BIDDER: The bidder shall submit on line his bid, complete in all respect with enclosures. The bid shall be digital signed and stamped on each page.
1.8. PRICES: 1.8.1. The rates/ price quoted shall include all type of taxes excluding service tax as per the prescribed format given in Annexure‐B. 1.8.2. Representation for enhancement of rates during contract period will not be entertained. 1.8.3. When there is a difference between the rates in figure and words, lower of the two rates shall be taken as valid and correct.
1.9. BID EVALUATION:
1.9.1. The selection criteria for empanelment of internal auditors will be on the basis of scoring pattern as under:‐
S. No. Particulars Points allocated Maximum points 1 Year of Establishment of the audit 1(One) per year in 10 (Ten) firm/Limited liability /Partnership Firm existence beyond 5 years (fraction of the year to be ignored) 2 No of partners in the firm limited liability a) 3(Three) 20 (Twenty) partnership firm who are with the firm for each partner who for a minimum period of one year as on is ACA date of application b) 4(Four) for each partner who is FCA 3 Number of ACA/FCA (who may be a 2 (Two) per ACA/FCA 08 (Eight) partner) with CISA/DISA 4 No. of qualified assistants (CA/CWA) 2 (Two) per Qualified 14 (Fourteen) employed with the firm assistant CA/CMA 5 No of the Semi qualified assistants (CA 1 (One) for semi qualified 9 (Nine) intermediates/PCC) employed with the assistant firm 6 No. of technical experts having 2 (Two) per expert 4 (Four) engineering background 7 Experience of the firm in Electricity 10 (Ten) to the firm 20 (Twenty) Distribution Sector preferable under having experience of one Central/State Government as year of Internal audit of Statutory/Internal auditors Revenue Account. 5 points will be added for additional one year experience.
8 Experience of the firm in 3 (three) per year of 15 (Fifteen) sectors/industries other than power audit (fraction of the
14 | P a g e under Central/State Government as year to be ignored) Statutory/Internal auditors
Total Points 100 (Hundred) Minimum Qualifying criteria 50 (Fifty)
Scoring of the firms will be determined on weighted average basis. 80% weightage will be given to the qualifying criteria and 20% to the quoted rates. Marks to the quoted rates will be given on L‐1 basis i.e. 100% to L‐1 and proportionate marks to L‐2, L‐3 in comparison to the L‐1 rates. Formula for computation of weightage average score will be: (Marks as per qualifying criteria) x80/100 + (Marks of the financial quotation) x20/100
1.9.2. Technical and financial bids shall be evaluated separately.
1.9.3. The firm has to meet all the PQRs as specified in this tender document for eligible to open the financial bid.
1.9.4. Tenders shall be decided as per the prevailing instructions of Nigam /Government of Haryana.
1.10. GENERAL:
1.10.1. The firm shall treat the details of the specification and other bid documents as private and confidential and they shall not be reproduced without the written authorization of the owner. 1.10.2. The owner does not bind him to accept the lowest or any bid or any part of the bid and shall not assign any reason(s) for the rejection of any bid or a part thereof. 1.10.3. Where the bidder is informed about acceptance of their bid by the owner during the validity period, it shall be bound by the terms and conditions of various documents as per specifications of the bid. 1.10.4. The Successful bidder shall have to execute contract documents. 1.10.5. Any action on the part of the bidder to revise the rates/prices on their own after the opening of the bid may result in rejection of the bid, forfeiture of EMD and also debar/blacklist them for such period as deemed proper by competent authority of UHBVN.
15 | P a g e SECTION‐III QUALIFICATION REQUIREMENT
1. INTRODUCTION: This section covers the minimum requirement with respect to experience, capability and other particulars of the Bidder to be considered eligible for participation in the bid for the proposed work. The bidder shall become eligible to bid on satisfying the following “Bid Qualifying Requirements” and on production of the required documentary evidence along with the Tender.
2. BID QUALIFICATION REQUIREMENTS: ‐ The bidder must possess the following requirements. It is clarified that the offer of those bids who do not qualify the following requirements shall not be entertained and the same shall be considered as disqualified. It is also intimated that merely meeting the following requirements does not indicate that the bidders shall be short listed for opening of financial bid. The short listing shall be made considering all the technical parameters furnished by the bidder along with the technical offer
a. The Chartered Accountants firm should be a reputed and experienced. b. The firm / firms should be registered with C&AG of India and should quote their registration Number. c. The firm must have been in existence for the last 5 years. d. Preference will be given to the audit firm who has minimum one year experience for conducting of audit of Revenue Accounts’ at least one Circle of Distribution Company / Power Utility in India. A certificate duly supported with relevant documents shall also be furnished. e. The audit firm can apply for expression of interest independently and the firms in joint venture shall not be eligible for EOI.
16 | P a g e SECTION‐IV
Background & Scope of Work
Uttar Haryana Bijli Vitran Nigam (UHBVN) is providing the Electricity Distribution services in the Northen parts of the State of Haryana covering 10 districts of Panchkula, Ambala, Yamunanagar, Kurukshetra, Kaithal, Karnal, panipat, Sonepat, Rohtak & Jhajjar 26 lacs consumers of various categories. The key statistics and Jurisdiction area can be have on their website at www.uhbvn.com.
The intent of this EOI is to empanel the Chartered Accountants audit firms for conducting internal audit in various offices in UHBVNL.
The scope of work under the project will include the following:
1. Object of audit: The object of audit of Revenue Accounts (Domestic, Non‐Domestic and Agriculture Power consumers) being maintained by the Sub‐Divisions / Sub‐Offices by the audit party is complete checking of all transactions connected with Revenue Accounts of Nigam (and not just test audit)as per the scope of work laid down under this bid proposal. Another object is to carry out the audit as early as possible so that the mistakes and irregularities which might have been committed are detected at the earliest and set right within the minimum possible time. In addition to the above, the audit firm is expected to educate the Auditee Office for proper upkeep & maintenance of books with a view to increase their efficiency in accounts Revenue. 2. Book of references: All the reference Books/ sales circulars/ instructions of the Nigam are placed on the Nigam’s web site, which should be examined by the firm before undertaking the audit of consumer’s accounts. 3. Procedure of audit: Procedure of audit will be the same as it was previously carried‐out by the Departmental Audit Parties as per Annexure ‐C. Further, clarification required, if any, will be issued by the Chief Auditor, UHBVNL, Panchkula / Rohtak. The Audit Firm shall submit the report of pending Half Margin (Sub‐Divn. wise) on fortnightly and monthly basis to the office of Chief Auditor for further pursuance of the matter with concerned offices. 4. Scope of audit: The audit shall be conducted in respect of Domestic, Non‐Domestic and Agriculture consumer cases as per the norms specified. Besides this the other work as detailed at Annexure ‐ D in the
17 | P a g e Scope of Work shall also be performed. All records connected directly or indirectly with the Revenue Accounts of the auditee offices in respect of the above category consumers are to be audited by the audit party. Ticking of each transaction of record shall be essential in token of record audited by audit firm and stamped signature on the last page except in case of computer ledger where certificate of record audited under signature stamp shall be sufficient in token of audit of record. 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 member 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. The scope of work shall also include the proper pursuance of H/Ms issued and get charged/cleared from S/Divns by audit firm through personal visit to S/Divn and consult with SDO/XEN concerned. 5. 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. For guidance of audit firm the duties assigned to various members of the Nigam audit parties is placed at Annexure‐ E. The audit firm, however, shall be responsible for the work done by all party members including Incharge of party. 6. Issue of audit observations – Half Margins : i. All the mistakes / irregularities and cases of loss of revenue etc. the detected during the course of audit are to be pointed out to the head of audittee office by the audit firm through half margins issued and handed over on the same day or latest by next day. The issuing and handing over the half margins in lot on any one working day during the tour shall not be allowed. The sample Performa of the Half Margin may be obtained from the O/o Chief Auditor before start of work. The Gist of instructions issued for fixing the responsibility of delinquent employees is placed at Annexure‐ I. Further guidance / clarification etc. can be obtained from the Chief Auditor, UHBVNL, Panchkula. However, the following additional guidelines may be kept in view while issuing the Half margins: • Individual half margins should be prepared in respect of all major H. M. ( More than Rs 10000/‐).
18 | P a g e • Maximum 10 consumers can be taken in one half margin for the purpose of preparation of Minor Half Margin (amount between Rs 1001/‐ to Rs 9999/‐) • No half margin shall be prepared in respect of petty amount i.e. Less than Rs 1000/‐. However, ‘Petty Assessment Register’ shall be prepared in such cases. ii. The instruction for disposal of HMs is attached at Annexure‐ F. The audit firm shall take up the matter in writing with competent authority for disposal / settlement of half margins on regular basis in accordance with the instructions of the Nigam with a copy to the office of Chief Auditor. The audit firm shall also submit monthly report of pending half margins to the concerned offices with a copy to the office of Chief Auditor. iii. In case the sub‐division gives remark on the half margin that the amount pointed out is not chargeable or the sub‐division charge the less‐amount from the total pointed out amount, then the correctness / authenticity of the same should be got verified from the concerned Revenue Accountant or any person deputed by the office of Chief Auditor, Panchkula / Rohtak for this purpose. 7. Submission of report of audit: i The complete report of the audit shall be submitted to the Chief Auditor, Panchkula / Rohtak, (Revenue Audit section) immediately after completion of audit. The firm shall also pursue for clearance of HMs with concerned XEns / SEs and submit the detail of pending half margins / Progress report on monthly basis to the office of Chief Auditor Panchkula / Rohtak. The report shall be submitted on the format prescribed by the Chief Auditor, UHBVNL, Panchkula / Rohtak in the shape of Forwarding Memo. The format can be revised / amended / modified at any time without any notice to the Audit Firm and the audit firm shall have to submit the report on such revised format without any extra charges. The report shall specifically indicate the persons responsible showing their names, designation, father’s name, GPF number, and the proportionate amount of responsibility as per the norms and instructions of Nigam. ii The audit firm shall submit Audit Reports according to the Check List duly completed all columns (check list placed at Annexure‐J) iii The office of Chief Auditor can ask to the audit firm for submission of report on any specific point relating to the consumer’s accounts assigned under the contract. Iv The audit firm shall also submit the soft‐copy of the reports / information / statements
19 | P a g e and also modify the reports if necessary, for incorporating such information to commensurate with the software of UHBVN. 8. Intimation of visit: Intimation of audit:‐The Tour program for visit of audit team (giving specific names of audit party personnel) shall be prepared and submitted to the office of Chief Auditor for its prior approval well in advance (at least 10 days advance). The audit shall be conducted by the audit team strictly according to the tour program approved as above, which can be checked by the IAPs or any other officer of Nigam authorized by the Chief Auditor, UHBVN, Panchkula / Rohtak. The intimation of above tour program shall be given to audittee office as well as XEN concerned in advance.
The Chief Auditor may ask the audit firm to make any change / deviation to the tour program for the cogent reasons and the audit firm / audit party shall abide by such change / deviation in the tour program. It is mandatory on the part of audit firm to provide sufficient parties (consisting three men party) to conduct the audit in such a way that the audit party shall sit in the auditee office at least 15 working days for conducting audit of 12 months. 9. Supervision of audit work: The Chief Auditor, UHBVNL, Panchkula / Rohtak or any officer nominated by him may make surprise visit and check / supervise the work of audit at any time. However, the Revenue Accountant Incharge, IAPs shall also supervise the working of audit firm and in case he observes any deficiency, the report in this regard shall be submitted to the office of Chief Auditor. The office of Chief Auditor shall take action as deemed fit under the instructions of the Nigam. 10. Test check of audit conducted by audit firm: The test check of the audit work done by the audit firm shall be carried out by the office of the Chief Auditor, UHBVNL, before acceptance of audit report. Minimum five / seven working days shall be allowed to the IAPs against each auditee office for conducting Test Audit for the period of one / two year audit respectively. 11. Production of record to the Audit Firm The auditee office shall be under obligation to produce all the relevant record to the Audit Firm. In case any record is not produced, the Audit Firm shall take up the matter with the concerned Xen / SE in writing, through Fax or through special messenger with a copy to the
20 | P a g e office of Chief Auditor, Panchkula / Rohtak immediately giving full details of the record not being produced and efforts made by the Firm in this regard. Besides above, the office of Chief Auditor can ask the Audit Firm to conduct the audit again in respect of the concerned office / offices where the NPOR has been shown in the Audit report submitted by them.
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SECTION –V 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 UHBVNL. 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 1.1 The contract shall be made for the audit of Revenue Accounts for the period as defined in PRICE SCHEDULE to be completed within stipulated period. 1.2 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 compensation shall be payable in case the contract or the work awarded is rescinded on account of non‐performance / unsatisfactory performance. In case where the record is not produced and the audit firm has properly informed the o/o Chief Auditor as required, all efforts shall be made to make available the record and if found reasonable, the completion period may be extended suitably by mutual consent. No extra payment for the cost for extended period shall be allowed. 1.3 The UHBVN may advice to 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 1.2 The audit, which is in arrear should be started immediately from the date of signing of the contract agreement in view of clause No: 9 of the terms and conditions. 1.3 The audit; which is not in arrear should be started after a period of 2 months from the date of issuance of energy bills in respect of the accounts for which audit is to be carried out. 1.4 If the audit of next year is proposed to be assigned to the audit firm that shall be on the same terms and conditions and as agreed on mutually. 3. SCHEDULE FOR COMPLETION OF AUDIT 3.1 The audit parties consisting three men, are required to visit/attend the auditee office
22 | P a g e for at least 15 working days for conducting the audit of 12 months. 3.2 The date of completion of audit shall be considered on the day when the audit reports are submitted in respect of the particular office / offices in the office of Chief Auditor, Panchkula. 3.2 The schedule for completion of audit and submission of audit reports shall be as under: i. In the first phase, the audit reports in respect of all offices for the period 07/2014 to 06/2015 must be submitted in the office of Chief Auditor within six months from the date of signing of contract agreement. The audit for the next period shall only be started after submission of audit reports for the period 07/2014 to 06/2015. ii. In the second phase, the audit reports in respect of all offices for the period 07/2015 to 03/2016 must be submitted in the office of Chief Auditor within next six months from the date of submission of audit reports for the period of 7/2014 to 6/2015.
4. SECURITY DEPOSIT: The firm will have to deposit security deposit with the UHBVNL @ Rs. 25000/‐ per circle subject to minimum of Rs. 1,00,000/‐, which will be refundable after 3 months of satisfactory completion of the contract after making recoveries if any, under Clause‐11, 12 & 13, of this Section or any amount payable by the audit firm under the provisions of the contract / agreement and release of final payment. The earnest money of the successful Bidder shall be adjusted into security deposit. The firm shall have to make a specific request for refund of security deposit after 3 months of satisfactory completion of the contract. 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 UHBVNL. 5. RULE AND REGULATIONS The assigned job shall be carried out under the rules and regulations of UHBVNL in force and further guidelines / instructions issued by the UHBVNL from time to time in this regard. The UHBVNL 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
23 | P a g e 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. UHBVNL shall not be responsible for any of the un‐lawful activity committed by the audit firm / the staff of audit firm. The audit firm shall be liable for and shall indemnify UHBVNL 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 UHBVNL 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 UHBVNL 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 UHBVNL 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 UHBVNL, 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 UHBVNL, 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 UHBVNL will enter into an agreement on NJS paper of minimum value of Rs. 600/‐ to be known as “Contract Agreement” setting out all terms and conditions
24 | P a g e thereof including those mentioned herewith within a period of fifteen days from the date of issue of Work Order. 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 fee payable to the audit firms shall remain ‘FIRM’ during the period of contract. • There will be no change in the fee under any circumstances. • The fee payable under the contract is inclusive of service tax, TA/DA, clerkage, stationery and other misc. expenses of all the audit team members. • Release of payments, shall not relieve the firm from any civil or criminal liability, which may arise subsequently out of the work done by the firm under this contract. • The audit firm shall submit their bills in triplicate to the Chief Auditor, UHBVNL, in respect of each Division along with brief of work done. Where the audit firm has complied with all the terms and conditions of the work order the payments shall be released by the Chief Auditor. In case of any dispute the matter shall be referred to Director / Finance. • The payment shall be made by cheque payable at Panchkula. • The statutory deductions including income tax, service tax etc to be deducted at source, as required under any law, rules at the rates as applicable shall be made from each bill before making the payment. • All out efforts would be made to make the payment within the prescribed period but in case of delay of payment UHBVNL shall not be liable to pay interest on the outstanding amount of the audit firm. 12. DELAY IN COMPLETION OF AUDIT:
In case the audit firm fails to carry out the audit work within the stipulated period, penalty @ 2% per month or part thereof of the audit fee for the delays shall be levied. Since the audit fee is to be quoted Division‐wise, the penalty for the delayed work shall be calculated wrt to this rate. Request of the audit firm for extension of completion period due to circumstances beyond the control of Firm may be entertained by the Nigam on merits.
25 | P a g e 13. NON‐COMPLETION OF WORK AS PER SCOPE OF WORK:
In case of failure to complete the work as per scope of work, penalty @ 10% of the fees payable for each Auditee Office shall be imposed and recovery shall be effected from the bill (s) / security deposit of the firm. However, this clause shall not be applicable where the audit work is not found satisfactory and the same is withdrawn. In such cases, no audit fee shall be payable and the liquidating damages @ 5% of the fee payable to the audit firm for un‐audited period shall be recovered from the audit fee payable, if any or the security deposit of the audit firm. Where no security is available, the audit firm shall have to deposit the Liquidated Damages with UHBVN.
14. PERFORMANCE OF AUDIT FIRM
i) To ensure that the audit firm has conducted the work properly, the Nigam shall get the Test Check conducted through its own staff. ii) The performance of the firm shall be considered satisfactory, If the amount of irregularities so pointed out during the test check by the O/o Chief Auditor, UHBVN, Panchkula / Rohtak is found less than 10% of the amount as pointed out by the audit firm and the payments shall be released without any penalty.. iii) If the amount of irregularities so pointed out during the test check by the O/o Chief Auditor, UHBVN, Panchkula / Rohtak is found 10% to 20% of the amount as pointed out by the audit firm, the payment shall be released after deduction of penalty equal to the percentage of irregularities pointed out ( on the basis of division wise) iv) If the amount of irregularities so pointed out during the test check by the Chief Auditor, UHBVN, Panchkula / Rohtak exceeds more than 20% the performance of the firm shall be considered as unsatisfactory and no payment shall be made to the firm. In such case, liquidated damages @ 5% of the fee shall be recovered from the firm. v) The percentage shall be calculated primarily for each division by summing up of the offices under it. In case of a better performance in other offices, the benefit for such performance may be extended for percentage calculation for the total work allotted. vi) The Nigam shall have the right to black list the audit firm in case of breach of any clause of terms and conditions of the agreement or non‐performance of work as per scope of audit.
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15. RECOVERY OF THE LOSS SUSTAINED DUE TO FRAUD / EMBZZLEMENT / MISAPPROPRIATION OR NEGLIGENCE BY THE EMPLOYEES OF AUDIT FIRM
i) In case any loss is sustained to the UHBVN due to fraud/embezzlement/ misappropriation of Revenue Account by the employees of the audit firm or the fraud / embezzlement / misappropriation of Revenue Account committed in the accounts maintained by Auditee Office which could have been detected during the normal course of audit, but remains undetected, In such cases, the actual loss sustained by the Nigam or 10% of the fees, which ever is higher, payable for each Auditee Office shall be recovered from the bills payable to the audit firm or from the security deposited by the audit firm. ii) If any Violation / Breach of the terms and conditions is established by the Chief Auditor, where the loss of revenue can be quantified, the actual loss or penalty @ 5% of the audit fee of the contract, whichever is higher shall be recovered from the firm. 16. ALTERNATION /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. UHBVNL and audit firm. 17. ACCEPTANCE OF CONTRACT The successful bidder will be forwarded two sets of Work Order one of which will be signed on each page by the authorized signatory of Bidder in token of acceptance of contract and shall be returned to the authority placing the order within 15 days. The ‘Contract Agreement’ shall also be executed within this period of 15 days as per clause 9) above failing which the Earnest Money Deposit shall liable to be forfeited.
18. SUB‐CONTRACTING OF THE WORK The successful bidder shall not sub‐let the audit work to any other individual / audit firm. Any sub‐contracting may lead to cancellation of the award of work without any financial liability on the part of Nigam besides forfeiture of earnest money. 19. FALL BACK ARRANGEMENTS In the event of the failure of the audit firm to fulfill its obligations, duties and responsibilities as per the contract, UHBVNL shall have the right at any time to resort to fall back arrangement. Under this plan, UHBVNL shall take charge of all facilities and
27 | P a g e 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 UHBVNL failing which UHBVNL will have the right to recover the same through legal or other means. In such circumstances the UHBVNL 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. In such a situation the cost of getting the work completed shall be recoverable from the audit firm and the firm shall be liable to be blacklisted. 20. HANDING OVER ON TERMINATION / COMPLETION: Immediately after termination / completion of the contract agreement the audit firm will cooperate in handing over back all the facilities and record in good working order to UHBVNL. Upon termination of the contract / agreement, the authority of the Agency to act as Agent of UHBVNL in the area shall immediately cease. 21. GOVERNING LAW AND JURISDICTION The agreement shall be governed under Indian law. Only appropriate courts in Panchkula shall have exclusive court jurisdiction to deal with any matter arising out of or relating to the agreement or otherwise. 22. LIEN In case of any lien or claim pertaining to the work and responsibility of the audit firm for which UHBVNL might have been made liable, the UHBVNL shall have the right to recover such claim amount from the audit firm. 23 ARBITRATION All matters, questions, disputes and / or claim arising out of and/or concerning and/or in connection and/or in consequences or relating to the contract whether or not obligations of either of both parties under the contract has been terminated or proposed to be terminated or completed shall be referred to the Sole Arbitrator as per Indian Arbitration Act, 1996. The expenditure on Arbitration proceedings shall be borne by the part raising the dispute for placing it before the Arbitrator. The award of the arbitrator shall be final and binding on the parties to the contract. 24 CORRUPT AND FRAUDULENT PRACTICES The owner requires firms to observe the highest standard of ethics during the
28 | P a g e execution of Nigam contracts. In pursuance of this policy, the Nigam:‐ a) Defines, for the purposes of this provision, the terms set forth as follows:
i. “corrupt practice” means the offering, giving, receiving or soliciting of anything of value to influence the action of a public official in the procurement process or in contract execution: and
ii. “fraudulent practice” means a misrepresentation of facts in order to influence a procurement process or the execution of a contract to the detriment of the Discoms, and includes collusive practice among Tenderers (prior to or after tender submission) designed to establish tender prices at artificial, non‐competitive levels and to deprive the Nigam of the benefits of free and open competition;
b) Will reject a proposal for award if it determines that the Bidder recommended for award has engaged in corrupt or fraudulent practices in competing for the contract in question;
c) Will declare a firm ineligible, either indefinitely or for a stated period of time, to be awarded a Nigam contract if it at any time determines that the firm has engaged in corrupt or fraudulent practices in competing for, or in executing, a Nigam contract.
25 BLACKLISTING OF THE FIRMS:
As the contract becomes a valid contract between the UHBVN and Agency on the date of its issue, no further changes in the terms and conditions thereof are permissible and any request received in this regard from the Agency should be summarily rejected, making it clear to render the services strictly in accordance with the terms and conditions of the contract. It should be noted that such a liability can be enforced on the Agency only if it does not contain any term or condition contrary to what had been quoted in the consultant’s tender. Once this is ensured, any attempt by the Agency to back out of his commitment should be taken a serious and his earnest money deposited be forfeited forthwith, without prejudice to any further legal remedies open to the Discoms under the relevant laws. Where necessary, the case of Agency illegally backing out of the commitment, should also be put up to the Whole Time Directors for consideration and to decide for black‐ listing of the firm and damages, if any, to be recovered.
29 | P a g e ANNEXURE‐A PARTICULARS OF THE BIDDER
1. Name of the audit firm.
2. Postal address.
3. Telephone No.
4. Fax No.
5. Email.
6. Type of organization: Sole proprietorship (Tick √) Partnership Joint Venture
7. Nos of partners in case of partnership firm Detail placed at page______8. Name of proprietor/Partners/ Directors and their detail Bio‐data. Page ______to ______page
9. No. of ACA/FCA (who may be a partner) with CISA/DISA Detail placed at page______10. No. of qualified assistants (CA/ICWA) employed with the firm. Detail placed at page______11. No. of semi‐qualified assistants (CA intermediates/PCC) employed with the Detail placed at page______firm. 12. No. of technical experts having engineering background Detail placed at page______EXPERIENCE
13. Experience of the firm in Electricity Distribution Sector preferable under Documentary proof at page______Central /State Government as Statutory/ Internal Auditor 14. Experience of the firm in Sectors/Industries other than power Documentary proof at page______under Central/State Government as Statutory/ Internal Auditor
15. Date of commencement of business.
16. Registration No. of Comptroller and Registration No. Auditor General of India, also attach copy of the same. Copy placed at page ______to page _____
30 | P a g e 17. Details of offices other than H.O./Controlling office and other Page ______to ______page infrastructure available.
18. Detailed organizational structure with background of key personnel. Page ______to ______page
19. Details of Empanelment accreditation Electricity Board/Companies/other Client alongwith Page ______to ______page empanelment/accreditation letter. 20. Balance sheet and P&L Accounts of past 5 financial years. Page ______to ______page 21. Letters/certificates for successful completion of work from Electricity Page ______to ______page Companies/Board/other.
22. Details of any collaboration/tie up with Indian/Overseas Agency/Organization. Page ______to ______page 23. Any other additional information/certificate. Page ______to ______page
Seal & Signature
31 | P a g e ANNEXURE‐B PRICE SCHEDULE
Sr. Name of Auditee Office Period to be No. of Rates quoted No. audited months to (Rs.) be audited A) `Op’ Circle Ambala
1) `Op’ Divn. Ambala city i) 1. Sub Divn. (East) A/City 7/2014 to 3/2016 21 ii) 2. Sub Divn. (West) Ambala City 7/2014 to 3/2016 21 iii) 3. Sub Divn. M/T, A. City 7/2014 to 3/2016 21 iv) 4. Sub Divn. Chaurmastpur 7/2014 to 3/2016 21 2) `Op’ Divn. Ambala Cantt i) 5. Sub Divn.No.1, A/Cantt. 7/2014 to 3/2016 21 ii) 6. Sub Divn.No. II, A/Cantt. 7/2014 to 3/2016 21 iii) 7. Sub Divn. Babyal 7/2014 to 3/2016 21 iv) 8. Sub Divn. Barara 7/2014 to 3/2016 21 v) 9. Sub Divn. Kesri 7/2014 to 3/2016 21 3) `Op’ Divn. Panchkula i) 10. Sub Divn. Panchkula. 7/2014 to 3/2016 21 ii) 11. S/U Sub Divn. Panchkula. 7/2014 to 3/2016 21 12. Sub Divn. Barwala 7/2014 to 3/2016 21 iii) 13. Sub Divn. Raipur Rani 7/2014 to 3/2016 21 iv) 14. Sub Divn. Kalka 7/2014 to 3/2016 21 v) 15. Sub Divn. Pinjore 7/2014 to 3/2016 21 B) `Op’ Circle Yamuna Nagar
1) `Op’ Divn. Jagadhari i) 16. Sub‐urban Sub Divn., 7/2014 to 3/2016 21 Jagadhri ii) 17. City Sub Divn., Jagadhri 7/2014 to 3/2016 21 iii) 18. Sub Divn., Bilaspur 7/2014 to 3/2016 21 iv) 19. Sub Divn., Chhachhrauli 7/2014 to 3/2016 21 2) `Op’ Divn. Yamuna Nagar i) 20. Sub Divn.No.1, Y/Nagar 7/2014 to 3/2016 21 ii) 21. Sub Divn. Indl. Area, Yamuna 7/2014 to 3/2016 21 Nagar iii) 22. Sub Divn., M/T Y. Nagar 7/2014 to 3/2016 21 iv) 23. Sub Divn., ITI Y. Nagar 7/2014 to 3/2016 21 v) 24. Sub Divn. Mustfabad 7/2014 to 3/2016 21 vi) 25. Sub Divn., Radaur 7/2014 to 3/2016 21
32 | P a g e 3) `Op’ Divn. Naraingarh i) 26. Sub Divn. Naraingarh 7/2014 to 3/2016 21 ii) 27. Sub Divn. Shahzadpur 7/2014 to 3/2016 21 iii) 28. Sub Divn. Sadhaura 7/2014 to 3/2016 21 C) `Op’ Circle Kurukshetra
1) `Op’ Divn. Kurukshetra i) 29. Sub Divn. No. 1, Kurukshetra 7/2014 to 3/2016 21 ii) 30. Sub Divn. No. II, KKR 7/2014 to 3/2016 21 iii) 31. Sub Divn. Pipli 7/2014 to 3/2016 21 iv) 32. Sub Divn. Ladwa 7/2014 to 3/2016 21 v) 33. Sub Office Kirmach 7/2014 to 3/2016 21 2) `Op’ Divn. Shahbad i) 34. Sub Divn. No.1, Shahbad 7/2014 to 3/2016 21 ii) 35. Sub Divn. No. II, Shahbad 7/2014 to 3/2016 21 iii) 36. Sub Divn. Ajrana Kalan 7/2014 to 3/2016 21 iv) 37. Sub Divn. Babain 7/2014 to 3/2016 21 3) `Op’ Divn. Pehowa i) 38. City Sub‐Divn. Pehowa 7/2014 to 3/2016 21 ii) 39. Sub‐urban Sub Divn. Pehowa 7/2014 to 3/2016 21 iii) 40. Sub Divn. Ismailabad 7/2014 to 3/2016 21 D) `Op’ Circle Kaithal
1) `Op’ Divn. Kaithal i) 41. Sub‐Divn. No. 1, Kaithal 7/2014 to 3/2016 21 ii) 42. Sub‐Divn. No. II, Kaithal 7/2014 to 3/2016 21 iii) 43. S/U Sub‐Divn. No. I, Kaithal 7/2014 to 3/2016 21 iv) 44. S/U Sub‐Divn. No. II, Kaithal 7/2014 to 3/2016 21 v) 45. Op.Sub Divn. Kalayat 7/2014 to 3/2016 21 2) `Op’ Divn. Pundri i) 46. Sub‐Divn. No. 1, Pundri 7/2014 to 3/2016 21 ii) 47. Sub‐Divn. No. II, Pundri 7/2014 to 3/2016 21 iii) 48. Sub Divn., Dhand 7/2014 to 3/2016 21 49. Sub‐ Divn. Rajound 7/2014 to 3/2016 21 3) `Op’ Divn. Gulha i) 50. Sub‐Divn., Cheeka 7/2014 to 3/2016 21 ii) 51. Op. Sub‐Divn. Guhla 7/2014 to 3/2016 21 iii) 52. Op. Sub‐Divn. Sewan 7/2014 to 3/2016 21 E) `Op’ Circle Karnal
1) City Divn.sion, Karnal i) 53. City Sub Divn., Karnal 7/2014 to 3/2016 21 ii) 54. M/Town Sub Divn. Karnal 7/2014 to 3/2016 21 iii) 55. Sub‐urban Sub Divn. Karnal 7/2014 to 3/2016 21
33 | P a g e iv) 56. Op. Sub Divn., Newal 7/2014 to 3/2016 21 v) 57. Op. SUB‐DIVN., Ram Nagar 7/2014 to 3/2016 21 2) Sub Urban Division No. 1, Karnal i) 58. Op. Sub Divn., Tarauri 7/2014 to 3/2016 21 ii) 59. Op. Sub Divn. Nilokheri 7/2014 to 3/2016 21 iii) 60. Op. Sub Divn. Indri 7/2014 to 3/2016 21 iv) 61. Op. Sub Divn. Garhi Birbal 7/2014 to 3/2016 21 v) 62. Op. Sub Divn. Amin 7/2014 to 3/2016 21 vi) 63. Sub Office Bhadson 7/2014 to 3/2016 21 vii) 64. Op. Sub Divn. Nissing 7/2014 to 3/2016 21 3) Sub Urban Division No. II, Karnal i) 65. Op. Sub Divn. Jundla 7/2014 to 3/2016 21 ii) 66. Op. City SUB‐DIVN. 7/2014 to 3/2016 21 Gharaunda iii) 67. Sub‐urban SUB‐DIVN. 7/2014 to 3/2016 21 Gharaunda iv) 68. Op. Sub Divn. Munak 7/2014 to 3/2016 21 v) 69. Op. Sub Divn. No. 1, 7/2014 to 3/2016 21 Assandh. vi) 70. Op. Sub Divn. No. 2, 7/2014 to 3/2016 21 Assandh. `Op’ Circle Panipat F) 1) `Op’ Divn. Panipat i) 71. City Sub Divn. Panipat 7/2014 to 3/2016 21 ii) 72. Model Town Sub Divn. 7/2014 to 3/2016 21 Panipat iii) 73. Sanauli Road Panipat 7/2014 to 3/2016 21 2) `Op’ S/U Divn. Panipat i) 74. Op. Sub Divn. Madlauda 7/2014 to 3/2016 21 ii) 75. Sub‐urban Sub Divn. Panipat 7/2014 to 3/2016 21 iii) 76. Op. Sub Divn. Israna 7/2014 to 3/2016 21 3) `Op’ Divn. Samalkha i) 77. Op. Sub Divn., Chajjpur 7/2014 to 3/2016 21 ii) 78. Op. Sub Divn. Samalkha 7/2014 to 3/2016 21 iii) 79. Op. Sub Divn. Beholi 7/2014 to 3/2016 21 G) `Op’ Circle Sonepat
1) City Divn. Sonepat i) 80. OP City Sub Divn. Sonepat 7/2014 to 3/2016 21 ii) 81. OP Indl. Area SUB‐DIVN. 7/2014 to 3/2016 21 Sonepat iii) 82. Op. Sub Divn. Model Town, 7/2014 to 3/2016 21 Sonepat
34 | P a g e iv) 83. Op. Sub Divn. Kundli 7/2014 to 3/2016 21 v) 84. Op. Sub Divn. Rai 7/2014 to 3/2016 21 2) Sub‐Urban Divn. Sonepat i) 85. Op. Sub Divn. Murthal 7/2014 to 3/2016 21 ii) 86. Op. Sub Divn., City Gannaur 7/2014 to 3/2016 21 iii) 87. Op. Sub Divn. S/U, Gannaur 7/2014 to 3/2016 21 iv) 88. Op. Sub Divn. Kharkhoda. 7/2014 to 3/2016 21 v) 89. Sub Office, Bhatgaon 7/2014 to 3/2016 21 vi) 90. `Op’ Sub Divn. Bahalgarh 7/2014 to 3/2016 21 3) `Op’ Divn. Gohana i) 91. Op. Sub Divn. Gohana 7/2014 to 3/2016 21 ii) 92. Op. S/U Gohana 7/2014 to 3/2016 21 iii) 93. Op. Sub Divn., Kathura 7/2014 to 3/2016 21 iv) 94. Sub Office, Farmana 7/2014 to 3/2016 21 I) `Op’ Circle Rohtak
1) City Divn. Rohtak i) 95. Op. SUB‐DIVN. No. 1 / 7/2014 to 3/2016 21 Consumer Care Centre, Rohtak ii) 96. Op. SUB‐DIVN. No. 2, Rohtak 7/2014 to 3/2016 21 iii) 97. Op. SUB‐DIVN. No. 3, Rohtak 7/2014 to 3/2016 21 2) Sub‐Urban Divn. No. 1, Rohtak i) 98. Op. Sub Divn. Meham 7/2014 to 3/2016 21 ii) 99. Op. Sub Divn. Kalanaur 7/2014 to 3/2016 21 iii) 100. Sub Office Kharak Kalan 7/2014 to 3/2016 21 iv) 101. Sub Office Kahanaur 7/2014 to 3/2016 21 v) 102. S/U Sub Divn. Rohtak 7/2014 to 3/2016 21 3) Sub‐Urban Divn. No. II, Rohtak i) 103. Op. Sub Divn. Bhalaut 7/2014 to 3/2016 21 ii) 104. `Op’ Sub Divn. Jassia 7/2014 to 3/2016 21 iii) 105. `Op’ Sub Divn. Sampla 7/2014 to 3/2016 21 iv) 106. Sub office Hassangarh 7/2014 to 3/2016 21 107. Sub Office Chhara 7/2014 to 3/2016 21 J) `Op’ Circle Jhajjar
1) `Op’ Divn. Bahadurgarh 108. City Sub Divn.No.1 7/2014 to 3/2016 21 Bahadurgarh i) 109. City Sub Divn.No.2 7/2014 to 3/2016 21 Bahadurgarh ii) 110. Sub‐urban Sub Divn. 7/2014 to 3/2016 21 Bahadurgarh iii) 111. Sub Divn. Bhupania 7/2014 to 3/2016 21
35 | P a g e 2) `Op’ Divn. Jhajjar i) 112. Sub Divn. Badli 7/2014 to 3/2016 21 ii) 113. City Sub Divn. Jhajjar 7/2014 to 3/2016 21 iii) 114. Sub‐urban sub‐ Divn. Jhajjar 7/2014 to 3/2016 21 iv) 115. Sub Divn. Machhrauli 7/2014 to 3/2016 21 3) `Op’ Divn. Beri i) 116. Op. Sub Divn. Beri 7/2014 to 3/2016 21 ii) 117. Op. Sub Divn. Mattanhail 7/2014 to 3/2016 21 iii) 118. Sub Office Jhazgarh 7/2014 to 3/2016 21 iv) 119. Sub office, Dighal 7/2014 to 3/2016 21 v) 120. Sub Divn. Bahu Jhollari 7/2014 to 3/2016 21 Total
Note: ‐ 1. While quoting rates please carefully read the instructions. 2. The rates to be quoted by the firm shall be circle wise, however the firm is also required to give Divisionwise breakup of rates quoted by them. 3. The expression of interest for empanelment is called for clearance of above period audit in arrear and it can be extended for the further period on mutual agreement.
36 | P a g e ANNEXURE‐C Procedure / instructions followed in UHBVN for conducting audit of consumers' accounts. The instructions issued from time to time regarding conducting of audit / inspection by the IAPs has been reviewed and decided as under: ‐ 1. Immediately after receipt of tour programme from the headquarters, the concerned party shall intimate the concerned SDO/JE incharge Sub Division/Sub Office about the date (s) of inspection and audit month (s) provided for the audit. The SDO/JE shall be asked to keep the entire record (including the record not produced earlier) ready for the inspection on the specimen enclosed. 2. On the 1st day of visit the RA I/c of the party will meet the SDO/JE 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 Negotiation Committee etc.) is pending for the audit or not. The IAP will also ask 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 signed by both i.e. SDO and RA incharge of the IAP as a case of joint note of discussion and will be returned by the SDO 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 SDO/JE incharge of the Sub Divisional Office on the priority basis but it would be the duty and responsibility of the Sub Division 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 SDO/JE and CA/UDC (R) of the Sub Division/Sub Office concerned. In case the SDO/JE 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 SDO/JE to his office. 3. The cash shall be checked on the 1st day of visit as being checked presently. Occasional checking of cash during the visit shall also be conducted by the IAPs. 4. In accordance with the existing instructions, IAP/RAPs are required to prepare and issue the HMs 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 follow strictly failing which strict disciplinary action will be taken. 5. It has been decided that in future all the half margins will be handed over to the concerned
37 | P a g e SDO and the acknowledgement of the same will be given by the SDO himself. However, the SDO (s)/JE(s) can issue a 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, UHBVNL, Panchkula. In case he (SDO/JE) issues such order, he (SDO/JE) would he held responsible for the disposal of HM, as if he had personally received the HMs. 6. It has also been decided that the IAP shall maintain a proper record of each half margin as under: ‐ a. The IAPs will maintain a register of issue of half margin on the prescribed Register. Separate registers will be opened for each Sub Division/Sub Office. It has been reported that the half margins are not being prepared/handed over on each working day by the IAPs but are prepared/handed over at the convenience of the IAP, which is not in order. In future, the IAP will prepare the half margins on the daily basis and shall hand over the same to the SDO/JE or his authorized representative on the same day or latest by the next morning. The SDOs/JEs will 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 IAPs/RAPs/Sub Division/Sub Offices will also scrutinize the Register of Half Margins and will ensure that there is no delay in issue and handing over the half‐margins. Non‐issue of half‐margins on daily basis will attract disciplinary action. b. On the closing day of audit inspection, the IAP will prepare, a list (specimen enclosed) of all the half‐margins issued during the visit showing their disposal by the Sub Division. This list will be signed by the RA Incharge IAP as well as by the incharge of the Sub Division/Sub Office or his authorized nominee and a copy of the same will be submitted to the concerned XEN, SE and this office. The concerned XEN/SE shall scrutinize the list and take up the matter with concerned SDO/JE for disposal of pending half margins, if any. c. The existing instructions regarding disposal of half‐margins by the SDO/JEs incharge of the Sub Division/Sub Office as circulated by the Secretary of erstwhile HSEB vide his circular letter No. CA/RA/HQ/R‐11/8934‐9434 dated 29.12.97, will be followed meticulously by them failing which the loss sustained by the Nigam including interest losses @ 18% p.a. shall be recovered in accordance with the guidelines issued by the Secretary of erstwhile HSEB vide his circular letter No. CA/RA/HQ/4355‐4854 dated 04.08.1998. d. On the closing day of the audit inspection, the IAP will again discuss with the SDO/JE incharge
38 | P a g e of the Sub Division on all the important issues, including the general irregularities noticed in the upkeep and mtc. 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. e. The IAPs are required to submit their report on the prescribed Performa (Forwarding Memo) within 7 days of close of audit. The submission of Forwarding Memo within the stipulated period shall be ensured by the IAPs. In future, 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‐ 2 and para‐7 above.) Instructions for posting of the Register 1. The HM should be prepared on the day of auditing of consumer account and must be handed over on the same day or latest by the next morning. 2. In case the SDO has authorized any other official to receive the HM on his behalf, the entry of the same be recorded in the register in red ink under attestation of SDO/JE. The name of SDO and the authorized official shall also be recorded clearly. 3. The date of return of HM shall be written by the SDO/his authorized official himself under his signature. 4. In the remarks column, it should be recorded whether the HM was returned duly accepted/un‐accepted. In case the half margin is return duly accepted reference to the FM in which HM is incorporated and when the HM is returned un‐accepted the comments like with drawn on the basis of reply/verification or Draft Audit Report submitted (quoting reference of the FM) should be recorded. 5. The audit party may carry forward the un‐returned half margin on half yearly/yearly basis after drawing a red line. In such cases all the particulars of column‐1 to 7 should be carried forward and the remaining columns should be completed after returning of the half‐margin. 6. Follow up action be indicated invariably in the remarks column.
39 | P a g e ANNEXURE‐D SCOPE OF AUDIT
For the purpose of audit of consumer’s accounts the record has been divided into two parts below mentioned. (a) Assessment portion consisting of ledgers only. (b) Other portion viz. all job orders, Cash Books, Register, SC&AR, Service Register, Electrical Measurement Book and other Measurement Books, dismantlement street lighting and above all realization of cash realization posted in the consumer’s ledgers.
A. Assessment portion:
Domestic consumer’s account 50% of total category connections Non‐domestic consumer’s accounts 50% of total category connections Agriculture Power Supply 50% of total category connections
B. Other portion
Checking of items other than assessment of revenue in respect of all categories of consumers (including DS & NDS) is being carried out on cent percent basis. Illustrative list of such items is given as under: ‐
(i) Meter sealing records with job orders viz. Service Connection Orders, Reconnection Orders, Disconnection Orders, Sundry Job Orders, Fuse Replacement Orders, and Meter Change Orders etc. etc. (ii) Revenue Cash Book, Main Cash Book and Remittance Register. (iii) Cases of new consumers with relevant record including connected load register. (iv) Meter Inspector’s Register, checking register of Installation Inspector and other checking officers. Checking reports issued by M&P organization, Vigilance and other checking parties/officers. (v) Material dismantlement Register and Register of Streetlight. (vi) Consumers’ Cash Received Book (CCR Book) with duplicate copies of RO‐4 receipts/stubs. (vii) Sundry Charges & Allowance Register its accuracy, totals and abstract thereof. (viii) Service Register, test report register. (ix) Electrical Measurement Book.
40 | P a g e (x) Posting of cash realization posted in consumer’s ledgers of only those DS & NDS consumers, which fall in percentage check and all Industrial and Agricultural consumers. (xi) Checking of Reconciliation of cash realization posted in consumers’ ledgers i.e. checking of cash realization posted in the ledgers and tallying the total of the same with the total of respective groups entered in the CCR Book at the close of each month. (xii) Checking of the column under the head “Balance” of the consumers’ ledgers in respect of all consumers. (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 personal shall be held responsible in case any such report is not get 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) CA‐21 and CA‐22. (xv) 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. (xvi) Reconciliation of cash‐ Revenue Cash Book, Remittance Register 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. (xvii) 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 Action to be taken by (OP) staff
41 | P a g e No. exceptional lists 1. List of bills check All such bills are required to be checked and where any discrepancy is before issue. noticed are to be corrected before the same is issued i.e. delivered to the consumers. This is required to minimize complaints regarding issue of incorrect bills to the consumers. 2. Faulty/defective Copies of these lists should be immediately passed on to JE I/c area for meters. verification of the meter. Where the meters are found 3. faulty/defective/burnt/glass broken/ M&T seals broken, the same should Meter Burnt. be replaced immediately and where working of meter is found within 4. permissible limit, the corrective advice is to be sent to billing center. Meter Glass It is also to be verified and checked that the average/adhoc units billed to 5. Broken. the consumer are not less than actual consumption recorded by the meter even if it is faulty. In such cases difference should be charged immediately M&T seals found to avoid accumulation of dues and average units based on the connected broken. 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‐115 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.
6. Negative reading. The actual reading shall be got verified through JE Incharge of area and 7. Dial over. further action shall be taken as per report of finding. 8. High / Nil 9. consumption.
10. Provisional (PL) The consumption of the consumer shall be got ascertained by issue of basis. notice of assessment or through JE Incharge of area. Where the reading cannot be taken even after issue of notice/deputation of JE/AFM 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. 11. Meter correction/ The bills issued before and after making correction in the previous Reading data/master data file shall be checked to ensure its correction. correction/ new correction 12. PDCO/RCO/Status All the cases appearing in this list are to be checked to ensure its correction change cases and charging of additional amount/average charges, if any, under the existing instructions. 13. List of new The particulars entered in the master data file at the time of starting of
42 | P a g e connections 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. 14. Meter change The final reading as well as new initial reading shall be verified to ensure its cases 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‐115 and the provisional charges are to be adjusted only at the time of overhauling of consumer’s accounts. 15. List of defaulters A list of such consumers who were issued bills in the last month and have not make payment is being supplied alongwith 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.
(xvii) 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 list on cent percent basis and shall point out omission/irregularities etc. if any.
1. Payment first These lists can be considered as a print out of CCR Book/Bank Challan as the case listing 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 The amount as shown in the payment first listing is segregated ledger wise and final listing group wise. Through these statements the amount to be posted in the ledger at the (Ledger‐wise time of next billing cycle is shown. In other words only the realization as appearing and data in the payment final listing should be found posted in the ledgers. These check list wise) 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 are shown in this list. This listing list is generated at the time of each billing cycle or for the batch cards submitted by
43 | P a g e (Group‐wise the Sub Division. As such, at least 4 lists are supplied during a month. Reconciliation & date wise of cash realization as posted in the consumers ledger and amount received as per abstract) 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 through SC&AR is shown in SC&AR (JE this checklist. It is therefore, required to be checked that all the entries made in the List) 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.
(xix) In addition to above checking the audit party shall also carry out following checking:‐ (a) Watching of compliance of instructions issued by the Nigam by the Sub Division. The cases in which financial loss in involved shall be reported to Hqrs. through a specific report. (b) Checking on other points as assigned by Hqrs. from time to time.
44 | P a g e ANNEXURE‐E Duties assigned to various members of Audit Parties of the Nigam
sr. Revenue Accountant UDC‐1 UDC‐2 No. In charge 1. Checking of billing (including Checking of billing in r/o AP New cases of DS & NDS Service rent) in r/o HT & LT (metered & un‐metered) and consumers. Industrial consumers DS & NDS (including service rent) consumers 2. Non levy of average charges Non levy average charges Refund cases of DS & NDS (overhauling of MCOs) in r/o (overhauling of MCOs) in r/o consumers. HT & LT Industrial consumers AP (metered & un‐metered) and DS & NDS consumers. 3. Checking of new cases of HT & Theft, unauthorized Comparison of RO4 and LT Industrial and AP extension of load detected by CCR books, posting in consumers. vigilance and other agencies ledger with the duplicate in r/o DS & NDS consumers. copy of RO4 (all categories). 4. Checking of refund cases of HT PDCOs in r/o DS & NDS Cash Realization and & LT Industrial and AP consumers. totals. consumers. 5. Checking of theft unauthorized RCO, SJO in r/o cases on DS & Tally of cash in r/o manual extension of load detected by NDS consumers. & computerization billing. vigilance and other agencies in r/o HT & LT Industrial and AP consumers. 6. PDCOs in r/o HT & LT Industrial and AP consumers. 7. Checking of permanent defaulter’s ledger in r/o all categories. 8. Checking of temporary connection ledgers in r/o all categories. 9. Checking of RCO / SJO cases in r/o HT & LT Industrial and AP consumers. 10. Checking of transfer of cash in revenue cashbook, remittance of case / cheques receipts and remittance etc. 11. Checking of:
45 | P a g e Variation register Issue of TDCOs Connected load register Pending application of new cases Rate of return per unit Line losses Discussion of HMs All the statements / information to be sent to head quarter, pursuance with Head quarter. SDO/XEN/ SE etc.
NOTE:‐ Distribution of work as above shall be re‐assigned by the Audit Firm at his own with reference to the audit of DS, NDS & AP categories only.
46 | P a g e
ANNEXURE‐F Instructions regarding disposal of Half Margins
(Copy of Memo No. CA/RA/HQ/R‐11/8934/9434 dated 29.12.97 issued by the Secretary, HSEB, Panchkula) Sub: Late disposal of Half Margins issued by Internal Audit on the consumer accounts‐ Resulting interest loss.
The detailed instructions for streamlining the procedure with regard to the disposal of the Half Margin issued by the Audit were circulated with the approval of WTMs vide this office circular memo no. CA/RA/HQ‐126/3407‐4007 dated 10.09.86 in super session of all previous instructions on the subject. Further the instructions on the subject were also reiterated vide this office memo no. CA/RA/HQ/R‐11/9356‐9707 dated 02.12.96 and according to these instructions, the Half Margins were to be disposed of as under: ‐ (i) The observations made by the Internal Audit through Half Margin Memorandum should be scrutinized by the SDO 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. (ii) In case where the SDO feels that the audit observations are not correct, the case should be referred by him to his Executive Engineer within one week of the receipt of the Half Margin giving full justification for non‐acceptance of the Half Margin. (iii) The Executive Engineer should consider the case and convey his decision to the SDO within 10 days of the receipt of reference from SDO. 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 along with a copy of the Half Margin. (iv) 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) Panchkula within one week of the receipt of reply from the Executive Engineer. (v) The Chief Auditor will review the case and where he upholds the view of the Internal Audit, he will take up the matter with the Superintending Engineer and Chief Engineer concerned and ensures its settlement within two months from the date of first reference. (vi) The Chief Auditor will submit a quarterly statement to the Member Finance and commercial indicating the cases, which have been taken up by him with the SEs & CEs and have not been settled within two months from the date of his first reference.
47 | P a g e
2. It has, however, been observed that the above procedure is not being followed strictly by the field officers, with the result sizeable number of un‐accepted Half Margins involving substantial under assessment have piled up in almost every field office resulting in non‐realization of under‐assessment as pointed out by the audit and thus blockage of Board's revenue and interest losses thereon which the Board being a commercial organization can ill afford. The WTMs in their house meeting on 09.12.97 reviewed the implementation of the above instructions and it has been decided that these instructions be again reiterated for strict implementation and compliance by the field officers. Any laxity on the part of the field officer (s) will be viewed seriously and the erring officer (s) would he held personally responsible for the losses sustained by the Board (including interest losses) due to non‐disposal of Half Margins within the prescribed time frame.
48 | P a g e ANNEXURE‐G Record required to be maintained in the Operation Sub‐divisions A AEE / AE
1 Reading Register of HT Connections. 2 Energy Variation Register of HT Connection 3 Sealing Record Register 4 Parameters of the Sub‐Division –Detail Thereof 5 Patrolling Book. 6 Consumption Register of Interface and Units sent out from the Feeding Station on 11 KV Feeders B JE‐I/JE/AFM 1 Petrol Book –for checking of HT/LT/Line 2 Line Maintenance Register –Record of Mtc. Work Carried out 3 Connected Load Register –Gen. Load, Ind. Load Agriculture Load. 4 Transformer Mtc. Register. 5 Form ‐4 Register –Material A/c for Mtc. Work, Capital (New Work), Deposit Work. 6 CA ‐104 –Record of Dismantled material from site due to replacement, PDCO, Augmentation of T/Fs ect. 7 Lorry Log Book –Vehicle. 8 Mtc. Register of Vehicles. 9 Meter Record Register. CA‐21 –Meter Received from Store / Lab/ New Consumers. CA‐22 –Meter Received from Site and issue to consumers. 10 Small Measurement Book –Entry of material Purchased 11 Electrical Measurement Book –Entry of material issued at site on works. 12 Energy Variation Register. 13 Meter Sealing Record Register. 14 T & P Register. 15 Reading Record of medium supply connection. 16 Meter Checking (LL‐I) 17 Feeder Line Losses / Tfr. /other detail of Register. 18 M&P Register 19 Electricity consumers Complaint Register. 20 Tripping / Interruption Register of 11 KV Feeder C CA/UDC –Revenue 1 Meter Reading Register/ Meter Blanks. 2 Consumer Ledgers. 3 Sundry charges and Allowance register. 4 TDCO/PDCO Register. 5 Defaulters Ledger. 6 Daily Checking Register. 7 Theft Register. 8 MCO Register.
49 | P a g e 9 Court case Register. 10 Group Wise Defaulting Register (PDCO) 11 Consumption / Variation Register for AC premises, Hotels, Restaurants/ Hospital, Departmental Stores, Other high consumption premises. 12 Consumer Cases of LT and HT category 13 Half Margin Register. D Consumer Clerk 1 Service connection Register. 2 Demand Notice and Load Sanction Register. 3 Test Report Register (All Categories). 4 SCO Register (All Categories) 5 All Consumer Cases 6 MCO Register (Burnt) 7 SJO/RCO Register E Cashier / Head Cashier 1 Cash Books (Revenue, General and CCR Books) 2 Remittance Register 3 ACD Register 4 Meter Security Register. 5 Cheque Dishonoured Register. 6 Record of RO4 / BA‐16 Receipt Books, Computer Stubs & CCR Books 7 Check Lists received from computer cell regarding Reconciliation of Cash. 8 Scroll as received from Bank / Post Offices for deposit of bills by the consumers. 9 Chest Duplicate Key Register F SDC 1 Dispatch and Diary Register 2 File Index Register. 3 Estimate /Deposit Register as approved by SDO / XEN / SE / CE etc. 4 Stamp Register. 5 Incumbency Register. 6 Accident Register. 7 Theft of material Register. 8 T&P Register (Office). 9 Office contingency Register. 10 Stationary Register. 11 Form ‐4 Register SMB, EMB, Cash Books, RO‐4, BA‐16, SCAR Register etc. –Issued to various Officials. 12 Consumer Complaint Register.
50 | P a g e ANNEXURE‐H Sub‐Division wise details of Connections for the month ending January 2015
Name of Sub‐Division/Division S.No Category / Circle DS CS TM TU Total 1 East S/D A.City 23812 6869 443 307 31431 2 West S/D A. City 14792 5878 368 0 21038 3 M.T. S/D A.City 21734 4440 576 0 26750 4 S/D Chaurmastpur 12085 1221 1510 1916 16732 Ambala City 72423 18408 2897 2223 95951 5 S/D No.1A.Cantt. 23325 4497 683 1198 29703 6 S/D No. 2 A.Cantt. 12774 5525 0 0 18299 7 S/D Babyal 28526 4091 1346 770 34733 8 S/D Barara 19584 3093 1610 2160 26447 9 S/D Kesri 12344 1595 1345 1131 16415 Ambala Cantt 96553 18801 4984 5259 125597 10 City S/D Panchkula 28585 2997 7 0 31589 11 S/U S/D Panchkula 35345 4303 390 0 40038 12 S/D Kalka 12906 2132 39 0 15077 13 S/D Pinjore 21310 2586 396 0 24292 14 S/D Barwala 10370 1428 1750 593 14141 15 Raipurrani 12553 1283 1365 140 15341 Panchkula 121069 14729 3947 733 140478 AMBALA 290045 51938 11828 8215 362026 16 City Jhajjar 17772 3582 225 43 21622 17 S/U Jhajjar 13731 351 1744 476 16302 18 Machhrauli 13576 663 1314 437 15990 19 Badli 10521 526 606 59 11712 Jhajjar 55600 5122 3889 1015 65626 20 City No.1 21420 2712 42 10 24184 21 City No.2 18943 2884 38 0 21865 22 S/U Bahadurgarh 19799 665 429 14 20907 23 Bupnia 6871 251 264 29 7415 Bahadurgarh 67033 6512 773 53 74371 24 Beri 23679 1543 906 138 26266 25 Matanhail 16754 655 896 450 18755 26 Bahu 9450 551 1142 772 11915 Beri 49883 2749 2944 1360 56936 JHAJJAR 172516 14383 7606 2428 196933 27 No. 1 Shahbad 14554 3790 983 1611 20938 28 No. 2 Shahbad 8883 589 1345 1361 12178 29 Ajrana Kalan 10168 1000 1029 2543 14740 30 Babain 9544 940 1012 2181 13677 Shahbad 43149 6319 4369 7696 61533 31 No. 1 Kurukshetra 15252 3020 1026 1309 20607 32 No. 2 Kurukshetra 16859 5169 325 716 23069 33 Pipli 25947 2987 1557 3325 33816
51 | P a g e 34 Ladwa 15979 2736 1573 2728 23016 35 S/O Kirmich 2370 136 320 861 3687 KKTRA 76407 14048 4801 8939 104195 36 OP Pehowa 17610 3210 1207 4123 26150 37 S/U Pehowa 14196 760 1800 4705 21461 38 Ismilabad 12316 2072 1142 2432 17962 Pehowa 44122 6042 4149 11260 65573 KURUKSHETRA 163678 26409 13319 27895 231301 39 City Karnal 10829 5150 42 0 16021 40 S/U Karnal 33700 6805 1587 432 42524 41 M.T Karnal 15305 3888 871 166 20230 42 Newal 20747 1976 1951 5768 30442 43 Ram Nargar 15217 2288 622 31 18158 Karnal City 95798 20107 5073 6397 127375 44 Indri 14511 2438 1286 4025 22260 45 Gari Birbal 10020 605 1102 3145 14872 46 Taraori 19822 2724 1377 4425 28348 47 Nilokheri 12914 2378 1923 3539 20754 48 Amin 6670 315 493 2129 9607 49 Bhadson 3517 235 331 899 4982 50 Nissing 15070 1536 1965 5446 24017 Karnal S/U‐I 82524 10231 8477 23608 124840 51 Jundla 13455 971 4881 196 19503 52 Munak 8379 431 3249 1700 13759 53 City Gharaunda 14300 3022 3530 522 21374 54 S/U Gharaunda 11552 562 3212 957 16283 55 Assandh No. 1 11811 2191 3605 145 17752 56 Assandh No. II 7763 304 5295 154 13516 Karnal S/U‐II 67260 7481 23772 3674 102187 KARNAL 245582 37819 37322 33679 354402 57 City Panipat 24639 7559 0 0 32198 58 M.T. Panipat 23966 4504 179 371 29020 59 Sanoli Road 15544 7953 0 0 23497 Panipat City 64149 20016 179 371 84715 60 Matlauda 15842 1261 2530 3961 23594 61 Issrana 19786 1290 2836 3181 27093 62 S/U Panipat 21735 2516 790 3428 28469 Panipat S/U 57363 5067 6156 10570 79156 63 Samalkha 19332 2162 1591 1951 25036 64 Beholi 7758 239 1737 2712 12446 65 Chhajpur 28194 2441 2335 4445 37415 Samalkha 55284 4842 5663 9108 74897 PANIPAT 176796 29925 11998 20049 238768 66 No. 1 Rohtak 31118 6075 15 0 37208 67 No. 2 Rohtak 25265 5368 1 0 30634 68 No. 3 Rohtak 28342 9594 25 0 37961 Rohtak City 84725 21037 41 0 105803 69 S/U Rohtak 24287 927 1618 28 26860
52 | P a g e 70 Kalanaur 29259 2241 1171 0 32671 71 Meham 25960 2168 491 0 28619 Rohtak S/U No. 1 79506 5336 3280 28 88150 72 Bhalout 17596 540 327 0 18463 73 Jassia 10663 238 1782 0 12683 74 Sampla 31684 2286 369 0 34339 Rohtak S/U No. 2 59943 3064 2478 0 65485 ROHTAK 224174 29437 5799 28 259438 75 City Sonepat 18380 2975 835 177 22367 76 Industrial Area 25752 3322 308 134 29516 77 M.T. Sonepat 28632 4580 142 232 33586 78 Kundli 15514 1166 972 222 17874 79 Rai 12248 700 1472 413 14833 Sonepat City 100526 12743 3729 1178 118176 80 City Ganaur 16766 2294 1272 1425 21757 81 S/U Ganaur 17429 299 3329 2139 23196 82 Kharkhoda 26350 2055 917 137 29459 83 Murthal 27472 1479 2712 2747 34410 84 S/O Bhatgaon 10109 201 918 220 11448 85 Bahalgarh 261 19 221 0 501 Sonepat S/U 98387 6347 9369 6668 120771 86 City Gohana 26094 4664 1635 550 32943 87 S/U Gohana 23036 587 3195 681 27499 88 Kathura 15003 252 1246 243 16744 89 S/O Farmana 7552 325 559 128 8564 Gohana 71685 5828 6635 1602 85750 SONEPAT 270598 24918 19733 9448 324697 90 No. 1 Kaithal 14938 5549 23 0 20510 91 No. 2 Kaithal 12345 3696 2 0 16043 92 S/U No. 1 Kaithal 15496 514 3096 2104 21210 93 S/U No. 2 Kaithal 14541 715 3653 2070 20979 94 Kalayat 17902 1098 4313 612 23925 Kaithal 75222 11572 11087 4786 102667 95 No. 1 Pundri 18246 2295 2268 2490 25299 96 No. 2 Pundri 11521 396 1570 2952 16439 97 Dhand 9075 1106 1609 4344 16134 98 Rajound 11171 686 4170 595 16622 Pundri 50013 4483 9617 10381 74494 99 Siwan 11091 942 1948 4117 18098 100 Cheeka 16816 2461 1927 3726 24930 101 Gulha 9618 337 1103 3205 14263 Guhla 37525 3740 4978 11048 57291 KAITHAL 162760 19795 25682 26215 234452 102 No. 1 YNR 27050 4248 975 2460 34733 103 Model Town 18862 4413 2 0 23277 104 I.T.I 14012 1682 54 187 15935 105 Industal Area 13867 5181 25 73 19146 106 Mustfabad 18709 2079 2052 2678 25518
53 | P a g e 107 Radaur 23203 3058 2243 5007 33511 Y.Nagar 115703 20661 5351 10405 152120 108 City Jagadhri 20743 4146 526 673 26088 109 S/U Jagadhri 22743 4021 714 601 28079 110 Chhahhrauli 35545 3397 3622 1639 44203 111 Bilaspur 18181 2091 2599 1259 24130 Jagadhri 97212 13655 7461 4172 122500 112 Nariangarh 28161 3540 4572 1559 37832 113 Shahzadpur 18259 2060 2462 1247 24028 114 Sadhaura 23140 2089 3827 1714 30770 Narain Garh 69560 7689 10861 4520 92630 YAMUNANAGAR 282475 42005 23673 19097 367250 UHBVN TOTAL 1988624 276629 156960 147054 2569267
54 | P a g e ANNEXURE‐I Instructions / guideline for fixing responsibility
Office Order No:CA/UB/99 Dated: 12/12/2013
Sub: Instructions and guidelines for bringing out uniformity in audit practices and fixation of responsibility of the officers / officials by the audit parties in UHBVN & DHBVN.
A committee comprising of Director/Operations, CE/Operations, Chief Auditor, Chief Accounts Officer and two Xens/Operations was constituted in UHBVN vide GM/Admn. O/o No. 441 dated 9/02/2012 with the approval of BoDs to examine the instructions and audit practices followed by the audit wing of both the companies with a view to bring uniformity. The recommendations of UHBVN have further been considered by a committee of CE/OP, CE/Comml., Chief Auditor and Chief Accounts Officer of DHBVN and consolidated recommendations were put up to the WTDs of both the DISCOMs on 13/08/2013. The WTDs have approved amendments in the existing practices to the following extent, to be followed by both the Utilities:
(A) Revenue Audit: i) Fixing of responsibility of concerned employees in case of short assessment pointed out by Revenue audit:
The audit party shall not fix responsibility in deviation to the previous practices in UHBVN. However, cases of fraud, embezzlement & misappropriation shall be reported by the audit party direct to the Chief Auditor as here to fore. The cases of unrecovered half margins of major paras shall be dealt with as per procedure given under sub para (IV) and (V) below.
ii) Monitory limit for H.Ms shall be as under: Petty: upto Rs. 1000/‐ Minor: Rs.1001/‐ to 10,000/‐ Major: Above Rs.10,000/‐
iii) Disposal of Half Margins: The existing procedure as laid down in Regulation 12.1 of Duties and Responsibilities of various functionaries for the up keep and maintenance of consumers’ accounts of respective companies shall be followed. For disputed H.Ms the instructions issued by UHBVN vide S/C No.43/2012 & DHBVN vide S.C. No. 1/2013 shall be followed.
iv) Fixing of responsibility in case of un‐realized major paras During March every year, the RA shall submit lists of major para to SDO where the amount is still outstanding. The SDO shall make all out efforts to recover the amount from consumers and disconnect the supply of defaulting consumers after due procedure. Where the amount is still un‐recovered, the RA/AO (Inspection) shall refer the cases of Major paras along‐with responsibility sheet/incumbency as per Annexure A to the Xen/SE/CE (OP) concerned for taking disciplinary action against the employees at fault. Such cases shall be considered and dealt with by the committee as follows:
55 | P a g e Sr. Committee Members Amount involved in HM No. 1. Xen/OP (Member Secretary) & Rs.10,000/‐ to A.O (Nominated by Chief Auditor). Rs.1,00,000/‐ 2. SE/OP (Member Secretary) & Rs.1,00,001/‐ to Sr.A.O(Nominated by Chief Auditor) Rs.5,00,000/‐ 3. Chief Engineer/OP of respective Zone More than Rs.500,000/‐ (Member Secretary ) & Chief Auditor
(v) Procedure to be followed by the Committee:
a. The meeting of the committees shall be convened in September each year. b. The concerned SDO/Op will be the presenting officer in the above said committee, who will produce the relevant record to the committee. c. Meeting shall be convened by Xen, SE and Chief Engineer in First week, Second week and Third week of every September and inform all the members of the committee. Further regular meetings may also be called to settle the Para’s. d. The committee shall examine each case and recommend the extent of responsibility in view of the existing instructions of the Nigam. The Committee will finalize each case within a period of 15 days but not later than two months in any case, after the case is presented to the Committee. e. The Member Secretary of the committee shall submit the findings / report of the committee (if employee is found negligent for performing legitimate duties) to the concerned Cadre Controlling / Administrative authority for taking disciplinary action against the employees at fault with a copy to the office of Chief Auditor, who will monitor and pursue the matter with concerned authority. f. In Case there is any difference of opinion between the members of the Committee, the case shall be referred by the Member Secretary to the Chief Auditor, whose decision shall be final. If the Chief Auditor feels necessity to take advice of any authority including CGM / Commercial, he can take the same and the decision of Chief Auditor will be final in the cases involving upto Rs.5 Lacs and in cases above Rs.5 lacs, the decision of Director / Finance will be final. g. The meeting of the committee is mandatory as per para (c) above, if the meeting of committee is not hold by the Member Secretary than the case will be put‐up by the Chief Auditor on the report of Audit Party for initiating disciplinary action against the Member Secretary besides exercising of powers for fixing the responsibility at his level.
On the report of Committee or decision of the Chief Auditor the cadre controlling / administrative authority shall initiate necessary disciplinary action including recovery of the penalty as per the Para No: (v) (d) proposed by the committee, issue of Show Cause Notice / Charge Sheet, showing the amount in the NDC etc. against the delinquent officer / official.
(vi) Duties & responsibilities of various functionaries responsible for the up keep and maintenance of consumer accounts: The extent of responsibility of various officers / officials, to be fixed in the cases where Nigam’s revenue is embezzled / misappropriated by the employees or Nigam is put into losses by fraud/ negligence etc. is attached as Annexure‐A.
56 | P a g e (vii) Monitoring system for implementation of the instructions at Chief Auditor level The office of Chief Auditor shall monitor the overhaul implementation of the instructions. To watch out the system it has been decided that the audit parties shall report the detail of all Major Paras along‐with name of employees responsible for the lapse in the office of Chief Auditor for monitoring the realization and responsibility of the delinquents fixed by the committee. In case of any contravening with the implementation of the instructions by any authority, the matter shall be referred to the Management for initiating disciplinary action against the delinquents at fault. The NDCs of the employees shall be issued by the office of Chief Auditor after obtaining realization from the SDOs / Xens / RAs or subject to the decision of the committee regarding involvement of the individuals. Annexure‐A
Sr. Modus operandi adopted for embezzlement/ Extent of Responsibility No. misappropriation or reasons under which loss Cashier Head Ledger UDC (R) Coml SDO sustained to the Nigam Cashier Keeper Asstt. 1 A. Computer Generator Consumer's Ledgers: (i) Non‐recording of amount received from the consumers in CCR Book 60% 5% 30% 5% NIL (ii) Less recording 60% 5% 30% 5% NIL (iii) a. Submission of fictitious advice to the 60% 20% 10% 10% billing agency‐ in the case of existing consumers b.‐ In the case new consumers 60% CC 20% 10% 10% B. Manual Consumer’s Ledgers: (i) Non‐recording of the amount received from 60% 5% 30% 5% the consumers in the CCR Book (ii) Less recording of the amount in the CCR 60% 5% 30% 5% Book than that the amount actually received form the consumers 2. Less totaling of CCR Books 60% 30% 5% 5% 3. Non‐transfer/less transfer of cash from the 60% 40% CCR Book to the Revenue Cash Book 4. Non‐deposit/less deposit of the amount in the 60% 40% Bank than that of the amount shown remitted as per Revenue Cash/Remittance Register. 5.i) Omission in bringing forward of unpaid 60% 25% 10% 5% balances outstanding against defaulting consumers from previousmonth (AP&Gen) 5.ii) Omission in bringing forward of unpaid 60% 20% 10% 10% balances outstanding against defaulting consumers from previous month. (Indl. Temp. & others) a)‐In the case LT Industrial cases 60% 40% b)‐In the case HT Industrial cases JE 60% 40% 6. Intentionally under billing of energy charges and Elecy. Duty etc. in respect of: (i) General AP&SP consumers 60% 25% 10% 5%
57 | P a g e (ii) LT Industrial Consumers (under spot billing) 60%JE 30% 10% (iii) HT Industrial Consumers (under spot billing) 30% 70% 7a. Non‐posting of amount charged through 60% 25% 10% 5% Sundry charges & Allowances Register/Loss sustained by the Board due to delay in posting thereof(AP & Gen.) 7b. Non‐posting of amount charged through 60% 20% 10% 10% Sundry charges & Allowances Register/Loss sustained by the Board due to delay in posting thereof (Indl., Temp. & others) 8a. (i) Bogus posting of cash realization into 60% 25% 10% 5% AP & consumers ledger(s) Gen. (ii) Allowing and posting of fictitious refunds 20% 30% 50% into consumer’s ledger(s) (iii) Allowing and posting of under authorized 20% 30% 50% refunds. 8b. (i) Bogus posting of cash realization into 60% 25% 10% 5% Indl., consumers ledger(s) Temp (ii) Allowing and posting of fictitious refunds 20% 30% 50% . & into consumer’s ledger(s) other (iii) Allowing and posting of under authorized 20% 30% 50% s) refunds. 9. C. Losses As per (i) Loss (including financial Interest loss) findings sustained by the Nigam due to non‐returning of the or delay in returning of half margins issued by committ the audit. ee (ii) Losses on half margin issued by IAP.RAP and charged by the S/Divnl. staff 10. Loss sustained by the Nigam due to non‐ issue of bills in time (i)in case consumer case file after release of 20% CC 75% new connection is not returned by the JE JE 5% AE (ii) In case file is received from JE but advice is 100% not submitted to billing agencies. CA/CC 5% SDO (iii) In case reading is not taken by meter 90%MR 5% reader timely 11. Incorrect bogus certificates given on the RIB 50% 50% statement without physical verification of totals. 12. Non pursuance of realization of 60% 40% cheques/DDs/Pay orders sent for collection into local bank by the Head Cashier of the Sub‐ Division
58 | P a g e 13. Non adjustment of dishonoured cheques deposited by making reverse entry and charging of amount through SCAR from consumer. a) If not intimated to Billing Section 90% 10%
b) If intimated but not adjusted in Billing 70% 25% 5% Section 14. Non pursuance of transfer of funds from local 40% 60% banks to Main Bank Branch regularly causing loss of interest to Nigam 15. Under casting of totals in Revenue Cash 70% 30% Book/General Cash Book. 16. Use of RO‐4 without requisite certificate of 50% 20% 25% 5% Head Clerk/SDC SDC
Note: ‐ 1. The responsibility as above is over and above of the responsibility of the officer (s) official(s) who is held direct responsible in the case and his responsibility is to considered to the extent of 100%. 2. In case the amount of embezzlement/misappropriation/loss sustained by the Nigam could not be recovered from any accused the same shall be recovered from the other staff involved in the same proportion. 3. The preparation of Abstract Ledger, Monthly Abstract of SC&AR and reconciliation of cash realization posted in the consumer’s ledger is a most important function in the Sub division to avoid chances of embezzlement etc. As such non‐compliance of the same by the Sub Division staff should be viewed seriously and the pay of the concerned ledger keeper/UDC (R)/CA should be withheld till the compliance is not made by them. The concerned SDO should also be held responsible in case he fails to get prepared the monthly abstract ledger in accordance with the instructions and get the realization posted in the consumer ledgers reconciled with the amount received as per CCR book / Revenue cash book. The Divisional Office who supplied a bogus certificate regarding reconciliation of cash realization shall also be held responsible. 4. All the records/ ledgers, audited by the audit wing, must be duly signed by the auditor on his rubber stamp at the end of the record with a certificate that the record has been audited by him and upto the date mentioned on the certificate. 5. The interest @18% per annum shall be charged in the cases under these Regulations.
59 | P a g e ANNEXURE‐J Summary of Check Points
The following points must be checked by the Revenue Audit Party, while conducting the audit in the `Op’ Sub‐division ______Division ______Circle______
1. Introduction Report by
Auditor
1.1 Total No. of connection in the Sub‐division as on______i) General (DS, NDS&AP),______ii) Power______
1.2 The date of last audit conducted by the IAP.
1.3 The period of audit of previous tour.
1.4 The period of audit of present audit
1.5 The date of last inspection carried out by SE.
1.6 The date of last inspection carried out by XEN.
2 Checking of cash transaction handled by Head Cashier / Cashier
2.1 Tally of cash Balance of General Cash Book with the cash lying in chest on the first day of tour say Yes or No.
2.2 Comparing Transfer Entry of BA‐16 in Revenue Cash Book with original/duplicate copy of BA‐ 16 say Yes or No
2.3 Checking of Transfer Entry of CCR Book’s in Revenue Cash Book say Yes or No.
2.4 Comparing the entries of R.I.B. (Remittance into Bank) register with Revenue Cash Book say Yes or No.
2.5 Checking of transfer entry form Revenue Cash Book to General Cash Book (receipt and RIB) say Yes or No
2.6 Entries of Dishonored cheques in Revenue Cash Book / RIB Register / CCR Books / RO4 with Red Ink say Yes or No.
2.7 Checking of Cheque Dishonored Register along with SC&AR concerned say Yes or No.
2.8 Checking of ACD Register/Meter Security Register say Yes or No.
2.9 Interest on ACD/Meter Security Register.
3 Checking of Consumer Accounts handled by CA Section
The following check list supplied by the Billing Agencies in respect of DS/NDS has been checked. General Parameters:
3.1 List of MCO cases.
3.2 List of defective/burnt/glass broken/M&T seal broken.
3.3 List of negative amount bills.
3.4 List of inconsistent reading.
3.5 Master files of new connection with consumer case files.
60 | P a g e 3.6 Advice Form 71 to 75.
3.7 Issue of TDCO/PDCO on defaulting amount.
3.8 Checking of Meter Blank (Reading Record)
3.9 Reconciliation of cash.
4. LT/HT Ledgers:
4.1 100% Checking of Ledgers with relevant record i.e. meter reading record, SC&AR & CCR Book etc..
4.2 Checking of M&P and vigilance checking report.
4.3 Checking of MCO’s/SJO’s/RCO’s on various stages.
4.4 Issue of TDCO/ PDCO on defaulting amount.
4.5 Checking of M.F. with relevant record i.e. MT‐1,SJO, SCO etc
4.6 Reconciliation of cash in power ledgers along with main cash abstract list.
5 Checking of Revenue Statement:
5.1 Main Abstract Ledger (Revenue).
5.2 Demand Collection statement.
5.3 Line Losses Statement.
5.4 Connections on Independent Feeders (comparison view with consumption of feeder meter and consumer meter)
5.5 Statistical statement along with consumer ledgers.
5.6 Permanent defaulters ledgers along with defaulting amount statement.
6 Record of Consumer Clerk:
6.1 Service Register
6.2 Demand Notice Register
6.3 Test Report Register / Seniority Register
6.4 Checking of New Connections / EOL/ROL and Billing thereof. Test Report Register / Seniority Register Test Report Register / Seniority Register
6.5 Statement of Connection released & Sanctioned load
6.6 Register of connection released under self‐execution scheme.
7 Record of JE/AFM’s:
7.1 CA‐21 & CA‐22
7.2 CA‐104 (Dismantle Register),
7.3 Connected Load Register.
7.4 Form‐4 Register.
7.5 EMB
7.6 LL‐1, Forms Register.
7.7 TDCO/PDCO Register.
7.8 Defaulting Amount Register for Power Connection.
8 Record of SDC
8.1 LL‐1 Control Register i.e. issued and disposal thereof.
61 | P a g e 8.2 Forms issue Register i.e. RO4, BA‐16, CCR Books, Form‐4, EMB, SMB, CA‐104, CA‐21&22, Cash Book etc.
8.3 Estimate Sanction Register (Self Execution Scheme & Deposit Estimate)
8.4 Incumbency Register of Officer / Official in the office.
8.5 Office order Register for distribution / allocation of work to the officials.
62 | P a g e