Download - Office of Controller of Internal Audit,
RAJASTHAN RAJYA VIDYUT PRASARAN NIGAM LTD.(CIN: U40109RJ2000SGC016485)
Office of Controller of Internal Audit,
Vidyut Bhawan, Jyoti Nagar, Jaipur-30200S
Tele: 0141-2747037/Fax: 0141-2740066
Email:[email protected]
Website: energy iasthan ov.in/rv I.
No. RVPN/COIA/DD(IA-EXP.)/F. /D. 2.'55 Date: ,., -01 A ~ ~ \ ~
WORK ORDERNO. 4600010884 Dated 17.07.2018
MIS Jain Paras Bilala & Co. (1013369),
GSTNo.: 08AADFJ530111ZF
Chartered Accountants,
50 Ka 2, Jyoti Nagar,
Jaipur-302005.
Mob:- 9314524888,9929224888
Mail. [email protected], [email protected]
Sub:- Work order for Expenditure Audit for the year 2017-18
& physical verification of stores for upto date period.
Ref:- Your price bid related to NIT No. RVPN/AUDIT/TN-Ol
& UBN No. VPN1819SS0B00428 opened on dated
06.07.2018.
Dear Sires),
With reference to above, the work of expenditure audit for the year
2017-18 & physical verification of central store-ACOS for upto date period of
the offices/units of Jodhpur Zone assigned to you as per list enclosed at
Annexure-A with the terms and conditions given below:-
1. Scope of work: Scope of work for the expenditure audit /physical
verification of stores is as per Annexure-B.
2. Period for Execution ofWork:- The audit work(s) awarded shall have
to be executed/completed within the stipulated period of three months
from award of work order.
Work order for Expenditure Audit Page1 of 12
3. Cancellation of work order:- The COlA may, on written notice of
default in audit terminate work order in circumstances detail hereunder:-
a) Ifin the opinion of the COlA, the finn fails to perform the work within
the time specified or during the period for which the COlA has granted
extension.
b) If in the opinion of the COlA, the firm fails to comply with any of the
provisions of this work order. In such case, a written notice shall be
served by the COlA to the firm/auditor to stop further activities and take
urgent steps towards corrective measures, failing which the work order
will be cancelled.
c) The performance of the firm shall be reviewed periodically and for any
unsatisfactory performance, the COlA reserves the right to terminate
work order by giving a notice of 15 days to the firm.
d) In the event of such termination, the COlA shall exercise its
discretionary powers to award the work to other professional firm after
giving due notice to the defaulter firm regarding awarding work order
to other firm at the risk and cost of the firm.
e) The COlA reserves all rights, not to give any reason in writing or
.otherwise, towards cancellation of the work order.
4. Conduct ofCA firms Staff:- In the opinion of COlA, ifany of the firm's
employee(s) is found guilty or commits misconduct or incompetence or
negligence, then if so directed by COlA the firm shall at once replace
him/her by a qualified and competent substitute(s). In the event of any
professional or other misconduct, the matter shall be reported to the
Institute of Chartered Accountants of India.
5. Bid Security (EMD) and Performance Security:- The amount of
EMD/bid security shall be adjusted in arriving at the amount of the
performance security. In order to secure/assure the due fulfillment of the
Work order for Expenditure Audit Page 2 of 12
contract, the firm shall have to deposit the performance security amount
equivalent to 5% of the amount of work order at the time of acceptance
of the work order i.e. within 3 days from issuance of the work order.
Performance security furnished shall remain valid for a period of sixty
days beyond the date of completion of all contractual obligations of the
bidder and no interest shall be payable on such deposits.
6. Variation in quantum of work:- The number of offices of which audit
to be conducted may decrease or increase.
7. Acceptance of work order:- The acceptance of the work order may be
sent within 3 days from issuance of the work order on our e-mail ID
[email protected] and send the copy of the same to this office
and start the work immediately under intimation to this office.
8. Submission of Audit report: The audit reports shall be submitted to the
COlA, RVPN, Jaipur with a copy to the concerned expenditure office in
hard copy as well as soft copy on [email protected]. The auditor
is required to submit the final/consolidated audit report of each office
after discussion with office head/ circle SE.
9. Remuneration: For the aforesaid work a remuneration ofRs. 4,500/- per
office/unit (each office has about 4-5 sub offices) for Jodhpur Zone total
Rs. 67,500/- plus GST as applicable rate shall be paid after submission of
audit report in soft copy as well as hard copy. No TAiDA and Boarding
& Lodging facility, conveyance, computer, stationery etc. shall be
provided by the Nigam. No any other taxes and charges except GST shall
be payable by the Nigam. All statutory deductions such as TDS, CPF and
ESI, etc. shall be made as per prevailing Law/Rules.
10. Presentation of bill: After completion the work of audit, the
professional charges bill (in triplicate) shall be furnished in the office
of Controller ofInternal Audit, RVPN, Jaipur. The report will be verified
and after being satisfied the duly verified bill by DD(IA) will be sent to
Work order for Expenditure Audit Page3 of 12
the AO (Estt & Cont.) RVPN, Jaipur for pre audit and arranging the
payment. The payment authority will be Sr. AO (EA & Cash), RVPN,
Jaipur.
11. Settlement of disputes:- All the disputes, differences questions
whatsoever arising between the Nigam and the supplier upon or in
relation to or in connection with the supply, shall be deemed to have
arisen at Jaipur (Rajasthan) only and no court(s) other than that in Jaipur
shall have jurisdiction to entertain the same.
In case of any dispute, decision of the Director (Finance), RVPN, Jaipur
will be final.
12. General:- All other terms & conditions not covered above shall be
applicable as per prevailing rules of RVPN and Rajasthan Transparency
in Public Procurement (RTPP) Act.
Encl:- Annexure-A & B
Yours Sincerely,
(S~,
Controller of Internal Audit
Copy submitted/forwarded to the following for information & necessary action:-
l. The ZCE( ),RVPN, _
2. The Chief Engineer ( ), RVPN,----
3. The Chief Controller of Accounts, RVPN, Jaipur.
4. The Superintending Engineer ( ), RVPN---
5. The Sr. Accounts Officer ( ), RVPN,---
6. The Executive Engineer ( ), RVPN-----
7. The Accounts officer/Asstt. Accounts Officer ( ), RVPN,---
8. The Asstt. Engineer ( ), RVPN,-----
9. The ACOS (T&C), RVPN,------
lO.The PA to Director (Finance), RVPN, Jaipur.
Encl:- Annexure-A & B ~
Dy. Director of Internal Audit
Work order for Expenditure Audit Page4 of 12
Annexure- A
List of offices/units of Jodhpur Zone for expenditure audit for the financial
year 2017-18
Name of office/Unit Sub-Offices/Units Contact No. of
office incharge
1). CE (T&C),Jodhpur CE (T&C) & RCAO, Jodhpur 291-2741764
AEN (RPM), Bikaner
I AEN (ERT), Jodhpur
2). CE/ACE (MPT&S), CE/ACE (MPT&S),Jodhpur 291-2511285
Jodhpur SE (MPT&S), Jodhpur
XEN (MPT&S), Jodhpur
AEN-I (MPT&S),Jodhpur
AEN-II (MPT&S),Jodhpur
3). SE (T&C), Jodhpur SE & AO (T&C), Jodhpur 291-2740487
XEN (T&C), Jodhpur
AEN-I (T&C), Jodhpur
AEN (TR-Workshop), Jodhpur
XEN (220 KV GSS), Jodhpur
4). SE (T&C), Bhadala SE & AO (T&C), Bhadala 9414061091
XEN (T&C), Bhadala
XEN (220 KV GSS), Bhadala
XEN (220 KV GSS), Bap
XEN (220 KV GSS), Kanasar
5). SE (T&C),Kankani SE & AO (T&C), Kankani 291-2741546
XEN (T&C), Kankani
AEN (T&C), Kankani
AEN (T&C), Pali
XEN (220 KV GSS), Bilara
6). SE (T&C), Barmer SE & AO (T&C), Barmer 2982-232116
XEN (T&C), Barmer
AEN (T&C), Banner
AEN (T&C), Balotra
XEN (220 KV GSS) Balotra
Work order for Expenditure Audit Page5 of 12
------------ -- . - - - -
7). SE (T&C),Jaisalmer SE & AO (T&C), Jaisalmer
XEN (T&C), Jaisalmer
AEN-I (T&C), Jaisalmer
AEN-II (T&C), Jaisalmer
XEN (220 KV GSS), Amarsagar
2992-250550
8). SE (T&C),Ramgarh SE & AO (T&C), Ramgarh
XEN (T&C), Ramgarh
AEN-I (T&C), Ramgarh
XEN (220 KV GSS), Ramgarh
9414061324
(T&C), SE & AO (T&C), Hanumangarh
XEN (T&C), Hanumangarh
AEN (T&C), Hanumangarh
AEN (T&C), Sriganganagar
XEN (220 KV GSS),
Hanumangarh
9). SE
Hanumangarh
1552-262124
10). SE (T&C), Bikaner SE & AO (T&C), Bikaner
XEN (T&C), Bikaner
AEN-I (T&C), Bikaner
AEN-II (T&C), Bikaner
XEN (220 KV GSS), Nokha
151-2226270
(T&C), SE & AO (T&C), Ratangarh 1567-223725
XEN (T&C), Ratangarh
AEN-I (T&C), Ratangarh
AEN-II (T&C), Ratangarh
AEN (TR-Workshop), Ratangarh
11). SE
Ratangarh
12). SE (Communication),
Jodhpur
SE (Communication), Jodhpur
XEN (Comm.), Jodhpur
AEN (Comm.), Jodhpur
XEN (Comm.), Bikaner
AEN (Comm.), Bikaner
291-2741071
Work order for Expenditure Audit Page 6 of 12
13). SE (MPT&S), SE (MPT&S), Bikaner 151-2230131
Bikaner XEN (MPT&S), Bikaner
AEN-I (MPT&S),Bikaner
XEN (MPT&S), Suratgarh
XEN(MPT &S),Hanumangarh
14). SE (T&C),Sirohi SE & AO (T&C), Sirohi 2972-221639
XEN (T&C), Sirohi
AEN (T&C), Sirohi
AEN (T&C), Jalore
XEN (220 KV GSS), Pindwara
15). ACOS (T&C), ACOS (T&C), Jodhpur 291-2740099
Jodhpur (physical verification)
(physical verification)
Work order for Expenditure Audit Page7 of 12
- - . -- ------
Annexure- B
Scope of work for the Expenditure Audit
Internal control is a process designed for providing reasonable assurance for
efficiency of operations, reliability of financial reporting and compliance with
applicable laws and statutes which is designed to ensure proper functioning as
well as effectiveness of the internal control system and detection of errors and
frauds.
The various heads like leave account, service book, travelling expenses, medical
reimbursement, vehicle log books, telephone & trunk call expenses, purchase,
works by MM wing and other than MM wing etc. should be examined during
internal audit. Specially, purchases/works executed by other than MM wing
examined hundred percent. The major activities of both wings like tendering
process of various projects, construction of lines and GSS, administrative and
financial approval of Deposit works should be carried out by the internal audit
strictly as under:-
i). As per manual, Internal Audit should be focused on tendering process
wherein relevant activities of tendering like rules and regulation as per
Purchase manual and GF&AR followed or not.
ii), The method of calling tenders are appropriate or not.
iii). Time given in tender notice is as per rules, cost of tender document, due
date of opening of tender, specifications is proper or not.
iv). The earnest money is received from all the tenderers or not, the tender is
opened on due date and right time or not.
v), The comparative statement is prepared correctly or not and also
negotiations are made or not.
vi). The financial sanction is accorded by competent authority or not.
vii). The progress of work and ensuring the same is executed as per the terms
and conditions of the work or not.
Work order for Expenditure Audit Page8 of 12
~
The scope of work will be as per the Compendium of Chapter/portions of Internal
Audit Manual related to Expenditure Audit strictly. In addition to the
matter/scope covered in the aforesaid compendium related to Expenditure Audit,
the following shall also be complied with.
1. The expenditure audit for the year 2017-18 of 15 Nos. offices (including
offices of Divisions & sub divisions under his Administrative control and
jurisdiction) shall be carried on yearly basis.
2. The physical verification of Central Store-ACOS office stores be done upto
date period with matching the position of opening balance of material,
received of material, issued material, closing balance with physical ground
balance, details of shortage and excess quantity. The list of slow-moving
and non-moving item shall be prepared and required to submit alongwith
audit report. The 100% physical verification of material would be
conducted as per Compendium of Chapters/Portions of Internal Audit
Manual related to Expenditure (copy enclosed with tender form).
3. The extent of checking procedure should be strictly followed by CA firms
while conducting expenditure audit work as per provisions mentioned at
S.No. 5 of Expenditure audit manual and required certificate be given in
audit report to be furnished by them.
4. The expenditure audit of works and purchase cases must be done as per
norms given in audit manual and observations like violation of
rules/regulations and other discrepancy so observed should be recorded
in detail position in audit report accordingly.
5. The detail expenditure audit program shall be finalized with mutual
discussion of COlA and CA finn(s) looking to the quantum of work.
. Work order for Expenditure Audit Page9 of 12
~ce
6. The work should be completed & the audit report shall be submitted within
3 months from award of work order alongwith supporting documents in
hard copies as well as soft copy after completion of audit work.
7. If the audit report is not found as per standard and norms of audit manual
then the firm shall be bounded to carry out re-audit as per nonns and
procedure laid down in manual without charging extra cost for such work.
Further, Internal expenditure audit of RVPN should be conducted strictly
according to Compendium of Chapters/Portions ofInternal Audit Manual related
to Expenditure Audit as already enclosed with bid documents.
The Main objective of conducting expenditure audit is as follows:-
- To check whether procedures prescribed in various financial & other
rules / regulations including RTPP Act regarding incurring of
expenditure and maintenance of books, registers are being observed by
different functionaries.
To check cases of expenditure incurred by various functionaries III
violation of RVPN rules, regulations and delegation of powers.
- To advise the functionaries about action to be taken for regularizing the
discrepancies/violations.
- To check if there are any lacuna or hiatus in the rules/regulations or
system which have led/ may lead to unnecessary expenditure or
commission of action in violation of the intents of RVPN rules &
regulations.
- To intimate the observation to the head of office through memos and
obtain comments/reply/clarification.
- To submit the observations to the competent authority in case the
comments/reply/clarification of Head of office are not found
Work order for Expenditure Audit Page 10 of 12
~
satisfactory for decision regarding irregularities and its extent and for
further action.
- To suggest measures, if any, for economy avoidance of unnecessary
expenditure or prevention of recurrence of action in violation of rules
and regulations.
- To suggest measures, if any, for changes/amendments in existing
rules/regulation/Delegation of Power which are necessary for day to
day working & for expeditious execution of works.
- The extent of checking would be as follows:-
a) Leave accounts/service book
b) Travelling expenses
c) Medical Reimbursements
d) Vehicle log books
e) Telephone & Trunk call expenses
f) Purchases/Works by MM wing
& Project Authorities.
g) Purchases/Works other than by MM
Wing & Project Authorities.
h) Checking of cash book (vouching,
Totaling etc.).
i) Others, if any
50%
3 months
25%
100%
100%
25%
100%
3 months
25%
- The following expenditure would be checked as per norms prescribed
in Compendium of Chapters/Portions of Internal Audit Manual related
to Expenditure Audit and the point wise outcome of the checking be
pointed out in the Audit Report.
a) Log Books (point No. I to V)
b) Telephone & Trunk Call Register (Point No. I to V)
c) Leave Records & Service Books (Point No. I to XX)
d) Travelling Allowance (Point No. I to XIV)
e) Medical Reimbursement (Point No. I to VIII)
Work order for Expenditure Audit Page 11 of 12
f) Purchase of Material and Stores by the MM Wing & Project
Authorities ((point No. I to XXIV)
g) Purchases other than by MMWing & Project Authorities (Point No.
I to VII)
h) Audit Procedure-Works Audit (Point No. I to XX)
- In the case of physical verification of Central Stores-ACOS, the
following points should be followed:-
a) 100% items are required to be physically verified.
b) Slow-moving /non-moving materials of stores are required to be
pointed out as per SAP.
c) Excess/shortage of materials found is to be pointed out in the report.
d) Reconciliation of physical inventory with the books of accounts as
per SAP.
e) If any other irregularity / discrepancies may be pointed out.
f) To suggest measures for change/improvement in existing system.
Work order for Expenditure Audit Page 12of 12
No. RVPN/COIA/DD(IA-EXP.)/F.
RAJASTHAN RAJYA VIOYUT ARAN NIGAM LTO.
(CIN: U40109RJ2000SGC016485)
Office of Controller of Internal Audit,
Vidyut Bhawan, Jyoti Nagar, Jaipur-30200S
Tele: 0141-2747037/Fax: 0141-2740066
Email:[email protected]
Website: en I.
Date:
WORK ORDERNO. 4600010893 Dated 17.07.2018
MIS J.N.Gupta & Co. (1013808),
GSTNo.: 08AAIFJ348281ZH
Chartered Accountants,
E-732, Nakul Path, Opp. Jyoti Nagar Thana,
Lal Kothi, Jaipur-302015.
Mob:- 9001893895
Mail. [email protected]
Sub:- Work order for Expenditure Audit for the year 2017-18
& physical verification of stores for upto date period.
Ref:- Your price bid related to NIT No. RVPN/AUDIT/TN-01
& UBN No. VPN1819SS0B00428 opened on dated
06.07.2018.
Dear Sir(s),
With reference to above, the work of expenditure audit for the year
2017-18 & physical verification of central store-ACOS for upto date period of
the offices/units of Jaipur Zone and Ajrner Zone assigned to you as per list
enclosed at Annexure-A with the terms and conditions given below:-
1. Scope of work: Scope of work for the expenditure audit /physical
verification of stores is as per Annexure-B.
2. Period for Execution ofWork:- The audit work(s) awarded shall have
to be executed/completed within the stipulated period of three months
from award of work order.
Work order for Expenditure Audit Page 1 of 14
3. Cancellation of work order:- The COlA may, on written notice of
default in audit terminate work order in circumstances detail hereunder:-
a) Ifin the opinion of the COlA, the finn fails to perform the work within
the time specified or during the period for which the COlA has granted
extension.
b) If in the opinion of the COlA, the firm fails to comply with any of the
provisions of this work order. In such case, a written notice shall be
served by the COlA to the firm/auditor to stop further activities and take
urgent steps towards corrective measures, failing which the work order
will be cancelled.
c) The performance of the firm shall be reviewed periodically and for any
unsatisfactory performance, the COlA reserves the right to terminate
work order by giving a notice of 15 days to the firm.
d) In the event of such termination, the COlA shall exercise its
discretionary powers to award the work to other professional firm after
giving due notice to the defaulter firm regarding awarding work order
to other firm at the risk and cost of the firm.
e) The COlA reserves all rights, not to give any reason in writing or
otherwise, towards cancellation of the work order.
4. Conduct ofCA firms Staff:- In the opinion of COlA, ifany of the firm's
employee(s) is found guilty or commits misconduct or incompetence or
negligence, then if so directed by COlA the firm shall at once replace
Work order for Expenditure Audit Page2 of 14
him/her by a qualified and competent substitute(s). In the event of any
professional or other misconduct, the matter shall be reported to the
Institute of Chartered Accountants of India.
5. Bid Security (EMD) and Performance Security:- The amount of
EMD/bid security shall be adjusted in arriving at the amount of the
performance security. In order to secure/assure the due fulfillment of the
contract, the firm shall have to deposit the performance security amount
equivalent to 5% of the amount of work order at the time of acceptance
of the work order i.e. within 3 days from issuance of the work order.
Performance security furnished shall remain valid for a period of sixty
days beyond the date of completion of all contractual obligations of the
bidder and no interest shall be payable on such deposits.
6. Variation in quantum of work:- The number of offices of which audit
to be conducted may decrease or increase.
7. Acceptance of work order:- The acceptance of the work order may be
sent within 3 days from issuance of the work order on our e-mail ID
[email protected] and send the copy of the same to this office
and start the work immediately under intimation to this office.
8. Submission of Audit report: The audit reports shall be submitted to the
COlA, RVPN, Jaipur with a copy to the concerned expenditure office in
hard copy as well as soft copy on [email protected]. The auditor
is required to submit the final/consolidated audit report of each office
after discussion with office head/ circle SE.
Work order for Expenditure Audit Page3 of 14
9. Remuneration: For the aforesaid work remuneration of Rs. 4,000/- per
office/unit (each office has about 4-5 sub offices) for Jaipur Zone total
Rs. 64,000/- plus GST as applicable rate and Rs. 5,000/- per office/unit
(each office has about 4-5 sub offices) for Ajmer Zone total Rs. 55,000/-
plus GST as applicable rate, shall be paid after submission of audit report
in soft copy as well as hard copy. No TA/DA and Boarding & Lodging
facility, conveyance, computer, stationery etc. shall be provided by the
Nigam. No any other taxes and charges except GST shall be payable by
the Nigam. All statutory deductions such as TDS, CPF and ESI, etc. shall
be made as per prevailing Law/Rules.
10. Presentation of bill: After completion the work of audit, the
professional charges bill (in triplicate) shall be furnished in the office
of Controller ofInternal Audit, RVPN, Jaipur. The report will be verified
and after being satisfied the duly verified bill by DD(IA) will be sent to
the AO (Estt & Cont.) RVPN, Jaipur for pre audit and arranging the
payment. The payment authority will be Sr. AO (EA & Cash), RVPN,
Jaipur.
11. Settlement of disputes:- All the disputes, differences questions
whatsoever arising between the Nigam and the supplier upon or in
relation to or in connection with the supply, shall be deemed to have
arisen at Jaipur (Rajasthan) only and no court(s) other than that in Jaipur
shall have jurisdiction to entertain the same.
In case of any dispute, decision of the Director (Finance), RVPN, Jaipur
will be final.
Work order for Expenditure Audit Page4 of 14
12. General:- All other terms & conditions not covered above shall be
applicable as per prevailing rules of RVPN and Rajasthan Transparency
in Public Procurement (RTPP) Act.
Encl:- Annexure-A & B
Yours Sincerely,
~.(S.K.Sharma)
Controller of Internal Audit
Copy submitted/forwarded to the following for information & necessary action:-
l. The ZCE ( ), RVPN, _2. The Chief Engineer ( ), RVPN, _
3. The Chief Controller of Accounts, RVPN, Jaipur.
4. The Superintending Engineer ( ), RVPN _
5. The Sr. Accounts Officer ( ), RVPN, _
6. The Executive Engineer ( ), RVPN _
7. The Accounts Officer/Asstt. Accounts Officer ( ), RVPN, _
8. The Asstt. Engineer ( ), RVPN, _
9. The ACOS (T&C), RVPN, _
IO.ThePA to Director (Finance), RVPN, Jaipur.
Encl:- Annexure-A & B
Dy. Director of Internal Audit
Work order for Expenditure Audit Page5 of 14
Annexure- A
List of offices/units of Jaipur Zone for expenditure audit for the financial
year 2017-18
Name of office/Unit Sub-Offices/U nits Contact No. of
officeincharge
1). CE/ACE (IT), Jaipur CEIACE (IT), Jaipur
SE (MIS & IT), Jaipur
System Analyst, JaipurXEN-l (MIS&IT), Jaipur
XEN-2 (MIS&IT), Jaipur
141-2740952
2). CE (NPP&RA),
JaipurCE (NPP&RA), Jaipur
SE (NPP&RA), Jaipur
SE (ISP), Jaipur
XEN-l (NPP&RA), Jaipur
XEN (ISP), Jaipur
141-2740275
3). CE/ACE (MPT&S),
JaipurCE/ACE (MPT&S), Jaipur
SE (MPT&S), Jaipur
XEN (MPT&S), Jaipur
XEN (MPT&S), Alwar
141-2291891
4). CE/ACE (Comm.),Jaipur
CE/ACE (Comm.), Jaipur
SE (Comm.), Jaipur
XEN (Comm.), Heerapura
XEN (Comm.), Kota
AEN (Comm.), Jhalawar
141-2250967
5). SE (T&C), Alwar SE & AO (T&C), Alwar
XEN (T&C) Alwar
AEN (T&C), Alwar
AEN (T&C), Bhiwadi
XEN (220 kv GSS), Alwar
144-2703332
6). SE (T&C), SE & AO (T&C), Bharatpur
XEN (T&C) Bharatpur
AEN (T&C), Bharatpur
AEN (T&C), Dausa
XEN (220 kv GSS), Bharatpur
5644-220593Bharatpur
7). SE (T&C), Hindaun SE & AO (T&C), HinduanXEN (T&C), Hindaun
AEN (T&C), Hinduan
AEN (T&C), Dholpur
XEN (220 kv GSS), Hindaun
7469-209023
Work order for Expenditure Audit Page6 of 14
8). SE (T&C), Sawai SE&AO (T&C), Sawaimadhopur 7462-220491
Madhopur XEN (T&C), Sawaimadhopur
AEN (T&C), Sawaimadhopur
AEN (T&C), Tonk
XEN(220kvGSS)Sawaimadhopur
9). SE (T&C),Kota SE & AO (T&C), Kota 744-2370084
XEN-I (T&C), Kota
AEN (T&C), Kota
AEN (T&C), Jhalawar
AEN-II (T&C), Kota
10). SE (MPT &S), Kota SE (MPT&S), Kota 744-2370049
XEN (MPT&S), Kota
AEN-II (MPT&S), Kota
XEN(MPT &S), Sawai Madhopur
AEN (MPT&S), Jhalawar
11). SE (T&C-Rural), SE & AO (T&C-Rural), Jaipur 141-2250095
Jaipur Rural XEN (T&C), Jaipur Rural
AEN (T&C), Jaipur Rural
AEN (T&C), Kotputli
AEN (T&C-Rural), Phagi
12). SE (HRD & Trg.), SE (HRD & Trg.), Jaipur 141-2740381
Jaipur XEN (HRD), Jaipur
XEN (Training), Jaipur
13). SE (765 KV), Phagi SE (765 KV), Phagi 1430-218151
14). SE (765 KV), Anta SE (765 KV), Anta 9414061391
15). AO (Estt. & Cont.), AO (Estt. & Cont.), Jaipur 141-2742104
Jaipur
16). AEN (M&F-I & II), AEN (M&F-I), Heerapura 141-2352714
Heerapura (Physical verification)
(Physical verification) AEN (M&F -II), Heerapura
(Physical verification)
Work order for Expenditure Audit Page7 of 14
List of offices/units of Ajrner Zone for expenditure audit for the financial
year 2017-18
Narne of office/Unit Sub-Offices/Units Contact No. of
office incharge
1). CE (T&C), Ajmer CE (T&C) & RCAO, Ajmer 145-2670093
AEN (RPM), Debari (Udaipur)
AEN (ERT), Ajmer
2). ACE (CIVIL), Ajmer ACE (CIVIL), Ajmer 145-2620165
SE (CIVIL), Ajmer
ACE (CIVIL), Udaipur
XEN (CIVIL), Ajmer
XEN (CIVIL), Udaipur
3). CE/ACE (MPT &S), CE/ACE(MPT &S), Ajmer 145-2623366
Ajmer SE (MPT&S), Ajmer
SE (MPT&S), Udaipur
XEN (MPT &S), Ajmer
XEN (MPT &S), Udaipur
4). SE (T&C), Ajmer SE & AO (T&C), Ajmer 145-2627242
XEN (T&C), Ajmer
AEN (T&C), Ajmer
AEN (T&C), Beawar
AEN (OTL), Beawar
5). SE (T&C), Bhilwara SE & AO (T&C), Bhilwara 148-2240739
XEN (T&C), Bhilwara
AEN-I (T&C), Bhilwara
XEN (220 kv GSS), Bhilwara
XEN (220 kv GSS), Gulabpura
6). SE (T&C), Mertacity SE & AO (T&C), Mertacity 1590-220141
XEN (T&C), Mertacity
AEN (T&C), Mertacity
AEN (T&C), Nagaur
XEN (400 kv GSS), Mertacity
7). SE (T&C), Babai SE & AO (T&C), Babai 9414061068
XEN (T&C), Babai
AEN (T&C), Babai
AEN (T&C), Jhunjhunu
XEN (220 kv GSS), Jhunjhunu
Work order for Expenditure Audit Page8 of 14
8). SE (T&C),Sikar SE & AO (T&C), Sikar 1572-257120
XEN (T&C), Sikar
AEN (T&C), Sikar
AEN (T&C), Reengus
XEN (220 kv GSS), Sikar
9). SE (T&C), Udaipur SE & AO (T&C), Udaipur 294-2486329
XEN (T&C), Udaipur
AEN-I (T&C), Debari, Udaipur
AEN-II (T&C), Udaipur
AEN (T&C), Kankroli
10). SE (T&C), SE & AO (T&C), Chittorgarh 9413384025
Chittorgarh XEN (T&C), Chittorgarh
AEN (T&C), Chittorgarh
AEN (T&C), Banswara
XEN (220 kv GSS), Chittorgarh
11). SE (Communication), SE (Communication), Ajmer 145-2623110
Ajmer XEN (Comm.), Ajmer
AEN (Comm.), Ajmer
XEN (Comm.), Udaipur
AEN (Comm.), Udaipur
Work order for Expenditure Audit Page9 of 14
Annexure- B
Scope of work for the Expenditure Audit
Internal control is a process designed for providing reasonable assurance for
efficiency of operations, reliability of financial reporting and compliance with
applicable laws and statutes which is designed to ensure proper functioning as
well as effectiveness of the internal control system and detection of errors and
frauds.
The various heads like leave account, service book, travelling expenses, medical
reimbursement, vehicle log books, telephone & trunk call expenses, purchase,
works by MM wing and other than MM wing etc. should be examined during
internal audit. Specially, purchases/works executed by other than MM wing
examined hundred percent. The major activities of both wings like tendering
process of various projects, construction of lines and GSS, administrative and
financial approval of Deposit works should be carried out by the internal audit
strictly as under:-
i). As per manual, Internal Audit should be focused on tendering process
wherein relevant activities of tendering like rules and regulation as per
Purchase manual and GF&AR followed or not.
ii). The method of calling tenders are appropriate or not.
iii). Time given in tender notice is as per rules, cost of tender document, due
date of opening of tender, specifications is proper or not.
iv), The earnest money is received from all the tenderers or not, the tender is
opened on due date and right time or not.
v). The comparative statement is prepared correctly or not and also
negotiations are made or not.
vi). The financial sanction is accorded by competent authority or not.
Work order for Expenditure Audit Page 10 of 14
vii). The progress of work and ensuring the same is executed as per the terms
and conditions of the work or not.
The scope of work will be as per the Compendium of Chapter/portions of Internal
Audit Manual related to Expenditure Audit strictly. In addition to the
matter/scope covered in the aforesaid compendium related to Expenditure Audit,
the following shall also be complied with.
1. The expenditure audit for the year 2017-18 of 15 Nos. offices (including
offices of Divisions & sub divisions under his Administrative control and
jurisdiction) shall be carried on yearly basis.
2. The physical verification of Central Store-ACOS office stores be done upto
date period with matching the position of opening balance of material,
received of material, issued material, closing balance with physical ground
balance, details of shortage and excess quantity. The list of slow-moving
and non-moving item shall be prepared and required to submit alongwith
audit report. The 100% physical verification of material would be
conducted as per Compendium of Chapters/Portions of Internal Audit
Manual related to Expenditure (copy enclosed with tender form).
3. The extent of checking procedure should be strictly followed by CA firms
while conducting expenditure audit work as per provisions mentioned at
S.No. 5 of Expenditure audit manual and required certificate be given in
audit report to be furnished by them.
4. The expenditure audit of works and purchase cases must be done as per
norms given in audit manual and observations like violation of
rules/regulations and other discrepancy so observed should be recorded
in detail position in audit report accordingly.
Work order for Expenditure Audit Page 11 of 14
5. The detail expenditure audit program shall be finalized with mutual
discussion of COlA and CA firm(s) looking to the quantum of work.
6. The work should be completed & the audit report shall be submitted within
3 months from award of work order alongwith supporting documents in
hard copies as well as soft copy after completion of audit work.
7. If the audit report is not found as per standard and norms of audit manual
then the firm shall be bounded to carry out re-audit as per norms and
procedure laid down in manual without charging extra cost for such work.
Further, Internal expenditure audit of RVPN should be conducted strictly
according to Compendium of Chapters/Portions of Internal Audit Manual related
to Expenditure Audit as already enclosed with bid documents.
The Main objective of conducting expenditure audit is as follows:-
- To check whether procedures prescribed in various financial & other
rules / regulations including RTPP Act regarding incurring of
expenditure and maintenance of books, registers are being observed by
different functionaries.
- To check cases of expenditure incurred by various functionaries in
violation of RVPN rules, regulations and delegation of powers.
- To advise the functionaries about action to be taken for regularizing the
discrepancies/violations.
- To check if there are any lacuna or hiatus in the rules/regulations or
system which have led/ may lead to unnecessary expenditure or
commission of action in violation of the intents of RVPN rules &
regulations.
Work order for Expenditure Audit Page 12 of 14
- To intimate the observation to the head of office through memos and
obtain comments/reply/clarification.
- To submit the observations to the competent authority in case the
comments/reply/clarification of Head of office are not found
satisfactory for decision regarding irregularities and its extent and for
further action.
- To suggest measures, if any, for economy avoidance of unnecessary
expenditure or prevention of recurrence of action in violation of rules
and regulations.
- To suggest measures, if any, for changes/amendments in existing
rules/regulation/Delegation of Power which are necessary for day to
day working & for expeditious execution of works.
- The extent of checking would be as follows:-
a) Leave accounts/service book
b) Travelling expenses
c) Medical Reimbursements
d) Vehicle log books
e) Telephone & Trunk call expenses
f) Purchases/Works by MM wing
& Project Authorities.
g) Purchases/Works other than by MM
Wing & Project Authorities.
h) Checking of cash book (vouching,
Totaling etc.).
i) Others, if any
50%
3 months
25 %
100%
100%
25%
100%
3 months
25%
- The following expenditure would be checked as per norms prescribed
in Compendium of Chapters/Portions of Internal Audit Manual related
to Expenditure Audit and the point wise outcome of the checking be
pointed out in the Audit Report.
a) Log Books (point No. I to V)
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b) Telephone & Trunk Call Register (Point No. I to V)
c) Leave Records & Service Books (Point No. I to XX)
d) Travelling Allowance (Point No. I to XIV)
e) Medical Reimbursement (Point No. I to VIII)
f) Purchase of Material and Stores by the MM Wing & Project
Authorities ((point No. I to XXIV)
g) Purchases other than by MMWing & Project Authorities (Point No.
I to VII)
h) Audit Procedure-Works Audit (Point No. I to XX)
- In the case of physical verification of Central Stores-ACOS, the
following points should be followed:-
a) 100% items are required to be physically verified.
b) Slow-moving /non-moving materials of stores are required to be
pointed out as per SAP.
c) Excess/shortage of materials found is to be pointed out in the report.
d) Reconciliation of physical inventory with the books of accounts as
per SAP.
e) If any other irregularity / discrepancies may be pointed out.
f) To suggest measures for change/improvement in existing system.
Work order for Expenditure Audit Page 14 of 14