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


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


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


------------ -- . - - - -

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


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)


- - . -- ------

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.


~

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


~

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)


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.


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

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 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.


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.


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.


Dy. Director of Internal Audit


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


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)


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


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


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.

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 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.


- 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)

Page13 of 14Work order for Expenditure Audit

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.


Documents

Office of Controller of Internal Audit,