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Dakshin Haryana Bijli Vitran Nigam Limited, multi location
October, 29th 2018
             BIDDING DOCUMENT

      (BID NO: CA/RA/2018-19/04)

                         FOR

ENGAGEMENT OF WELL ESTABLISHED, REPUTED AND EXPERIENCE
CHARTERED ACCOUNTANTS/COST AUDITOR AUDIT FIRMS FOR
CARRYING OUT THE AUDIT OF CONSUMERS' ACCOUNTS MAINTAINED
AT VARIOUS SUB DIVISIONS UNDER OPERATION CIRCLES,
GURUGRAM-1, GURUGRAM-II, FARIDABAD, PALWAL, NARNAUL,
REWARI, HISAR, BHIWANI, SIRSA ,JIND , FATEHABAD AND SR.
AO/OPEN ACCESS, GURUGRAM FOR THE PERIOD 04/2018 TO
03/2019 AND 04/2019 TO 03/2020 AND FURTHER EXTENDABLE WITH
MUTUAL CONSENT FOR ONE YEAR 04/2020 TO 03/2021.


                      Issued by:

                    Chief Auditor
           Vidyut Sadan, Vidyut Nagar, Hisar
                              INDEX


SECTIO   DESCRIPTION
                                                 PAGE NO
N
I.       INVITATION FOR BID                       03--11

II.      INSTRUCTIONS TO BIDDERS                  12--22

         TERMS AND       CONDITIONS   OF   THE
III.     CONTRACT                                  22-29

IV.      SCOPE OF WORK                             30-37

V.       PARTICULARS OF THE BIDDER                 38-39

VI.      PRICE SCHEDULE                            40-41

VII.     ANNEXURES                                42-113
                           SECTION-I
                       INVITATION FOR BID
                              DAKSHIN HARYANA BIJLI VITRAN NIGAM
                                DETAIL NOTICE INVITING TENDER
                                       (BID NO. CA/RA/2018-19/04)
E-Tender is invited to carry out the audit of all the records relating to revenue accounts including
cash and consumers' accounts maintained at various sub -Divisions under Operation Circles from
well established, reputed and experienced CA/CMA audit firms for engagement to carry out the
audit of all the records relating to revenue accounts including cash and consumers' accounts
maintained at various sub-Divisions under Operation Circles of DHBVN Gurugram-1, Gurugram-II,
Faridabad, Palwal, Narnaul, Rewari, Bhiwani, Hisar, Fatehabad, Sirsa ,Jind and Sr. AO/Open
Acess Gurugram for the period 04/2018 to 03/2019 & 04/2019 to 03/2020 and further extendable
for one year on the same term and condition of below mentioned items in single stage two cover
system i.e. Request for Pre-Qualification Bid (online Bid under PQQ Envelope) and Request for
Financial Bid (comprising of price bid Proposal under online available Commercial Envelope):-
Sr. Description of work /       EMD to be Tender Start Date Expiry Date            Expiry Date   Date of
No Items                        deposited Document & Time of & Time of              & Time of    Opening
                                by Bidder    Fee &       Bid   Bid of EMD              Bid      Part-1 (Pre
                                           eService Preparatio Submissio           Preparation qualification
                                           Fee (Rs.)     n&         n                   &          Bid)
                                                     Submissio                     Submission
                                                           n
1.   To carry out the audit of     Rs.    Rs.2000/- 25.10.2018 16.11.2018           19.11.2018 19.11.2018 at
     all the records relating    20000/-    tender   at 9:00AM up to 5:00            up to 1:00     01:00 PM
     to revenue accounts           per      fees +        to       PM                   PM
     including     cash    and   division Rs.1000/- 16.11.2018
     consumers'       accounts            e-service upto 5:00
     maintained at various                   fees        PM
     sub-Divisions       under
     Operation Circles of
     DHBVN          Gurgaon-1,
     Gurugram-II, Faridabad,
     Palwal,          Narnaul,
     Rewari, Bhiwani, Hisar,
     Sirsa ,Jind, Fatehabad
     & Sr. AO/OpenAccess
     for the period 04/2018
     to 03/2019 & 04/2019 to
     03/2020 and further
     extendable for one year
     on the same term and
     condition.
Under this process, the Pre-qualification/ online bid Application as well as online Price Bid shall be invited at
single stage under two covers i.e. PQQ & Commercial Envelope.
The work shall be allotted as per the following eligibility criteria: -
    a) The audit firm must have experience in the audit of PSUs.
    b) The audit firm must have in existence for the last 5 years.
    c) The average annual turnover for the last 3 years must not be below Rs. 20 lacs.
    d) The audit firm must have adequate staff for carrying out the audit of consumers, accounts within the
         period of 6 months from the date of allotment.
    e) The qualification of the Applicant will be first examined based on the details submitted online under
         first cover (PQQ) with respect to eligibility and qualification criteria prescribed in this Tender
         document. The Price Bid under the second cover shall be opened for only those Applicants whose
       PQQ Applications are responsive to eligibility and qualifications requirements as per Tender
       document.

·   The payment for Tender Document Fee and e-Service Fee shall be made by eligible
    bidders online directly through Debit Cards & Internet Banking Accounts and the
    payment for EMD can be made online directly through RTGS/NEFT or OTC Please refer
    to `Online Payment Guideline' available at the Single e-Procurement portal of GoH
    (Govt. of Haryana) and also mentioned under the Tender Document.
·   Intending bidders will be mandatorily required to online sign-up (create user account) on the
    website https://haryanaeprocurement.gov.in to be eligible to participate in the e-Tender.
    He/She will be required to make online payment of (Rs.20000/- per division) towards
    EMD fee in due course of time. The intended bidder fails to pay EMD fee under the
    stipulated time frame shall not be allow to submit his / her bids for the respective event /
    Tenders.
·   The interested bidders must remit the funds at least T+1 working day (Transaction day + One
    working Day) in advance i.e. on or before 16.11.2018 up to 05.:00 PM); and make payment
    via RTGS /NEFT or OTC to the beneficiary account number specified under the online
    generated challan. The intended bidder / Agency thereafter will be able to successfully
    verify their payment online, and submit their bids on or before the expiry date & time of
    the respective events/Tenders at https://haryanaeprocurement.gov.in.
             The interested bidders shall have to pay mandatorily e-Service fee (under document
    fee ­ Non refundable) of Rs.1000/- (Rupee One Thousand Only) online by using the service of
    secure electronic gateway. The secure electronic payments gateway is an online interface
    between bidders & online payment authorization networks.

    The Payment for document fee/ e-Service fee can be made by eligible bidders online directly
    through Debit Cards & Internet Banking.

    The Bidders can submit their tender documents (Online) as per the dates mentioned in the
    key dates:- Key Dates
      Sr.        Department Stage             Bidder's Stage       Start date and Expiry date and
      No.                                                                time               time
       1                                    Tender Document        (25.10.2018 to         (before
                                            Download and Bid       16.11.2018 up 16.11.2018 up to
                                              Preparation/         to 9:00 AM up        01.00PM,
                                              Submission            to 05:00 PM
        2       Pre-qualification BID                                   (19.11.2018 at 01:00PM)
        3        Financial/Price Bid                                          (to be notified later on)
                      Opening
        4     Manual submission of                                             19.11.2018
              tender documents

Important Note:
       ·    The Applicants/bidders have to complete `Application / Bid Preparation & Submission'
            stage on scheduled time as mentioned above. If any Applicant / bidder failed to
            complete his / her aforesaid stage in the stipulated online time schedule for this stage,
            his / her Application/bid status will be considered as `Applications / bids not submitted'.
       ·    Applicant/Bidder must confirm & check his/her Application/bid status after completion of
            his/her all activities for e-bidding.
       ·    Applicant/Bidder can rework on his/her bids even after completion of `Application/Bid
            Preparation & submission stage' (Application/Bidder Stage), subject to the condition
            that the rework must take place during the stipulated time frame of the Applicant/Bidder
            Stage.
       ·    In the first instance, the online payment details of tender document fee + e-Service and
            EMD & PQQ/Technical Envelope shall be opened. Henceforth financial bid quoted
            against each of the item by the shortlisted bidder/ Agency wherever required shall be
            opened online in the presence of such bidders/ Agency who either themselves or
            through their representatives choose to be present. The bidder can submit online their
            bids as per the dates mentioned in the schedule/Key Dates above.
            The bids shall be submitted online in two separate envelopes:
            Envelope 1: Pre-qualification Bid
            The bidders shall upload the required eligibility & technical documents online in the
            Technical Bid.
            Envelope 2: Financial Bid
            The bidders shall quote the prices in price bid format under Commercial Bid.


                         Instructions to bidder on Electronic Tendering System
    These conditions will over-rule the conditions stated in the tender documents, wherever
    relevant and applicable.
·      Registration of bidders on e-Procurement Portal:-

    All the bidders intending to participate in the tenders process online are required to get
    registered on the centralized e - Procurement Portal i.e. https://haryanaeprocurement.gov.in.
    Please visit the website for more details.

·      Obtaining a Digital Certificate:

            2.1 The Bids submitted online should be encrypted and signed electronically with a
    Digital Certificate to establish the identity of the bidder bidding online. These Digital
    Certificates are issued by an Approved Certifying Authority, by the Controller of Certifying
    Authorities, Government of India.

            2.2 A Digital Certificate is issued upon receipt of mandatory identity (i.e. Applicant's
    PAN Card) and Address proofs and verification form duly attested by the Bank Manager / Post
    Master / Gazetted Officer. Only upon the receipt of the required documents, a digital certificate
    can be issued. For more details please visit the website ­ https://haryanaeprocurement.gov.in.

           2.3   The bidders may obtain Class-II or III digital signature certificate from any Certifying
    Authority or Sub-certifying Authority authorized by the Controller of Certifying Authorities or
    may obtain information and application format and documents required for the issue of digital
    certificate form.
        2.4    The bidder must ensure that he/she comply by the online available important
    guidelines at the portal https://haryanaeprocurement.gov.in for Digital Signature Certificate
    (DSC) including the e-Token carrying DSCs.

         2.5     Bid for a particular tender must be submitted online using the digital certificate
    (Encryption & Signing), which is used to encrypt and sign the data during the stage of bid
    preparation. In case, during the process of a particular tender, the user loses his digital
    certificate (due to virus attack, hardware problem, operating system or any other problem) he
    will not be able to submit the bid online. Hence, the users are advised to keep a backup of
    the certificate and also keep the copies at safe place under proper security (for its use in
    case of emergencies).

       2.6 In case of online tendering, if the digital certificate issued to the authorized user of a
    firm is used for signing and submitting a bid, it will be considered equivalent to a no-objection
    certificate /power of attorney / lawful authorization to that User. The firm has to authorize a
    specific individual through an authorization certificate signed by all partners to use the digital
    certificate as per Indian Information Technology Act 2000. Unless the certificates are revoked,
    it will be assumed to represent adequate authority of the user to bid on behalf of the firm in the
    department tenders as per Information Technology Act 2000. The digital signature of this
    authorized user will be binding on the firm.

      2.7 In case of any change in the authorization, it shall be the responsibility of management /
    partners of the firm to inform the certifying authority about the change and to obtain the digital
    signatures of the new person / user on behalf of the firm / company. The procedure for
    application of a digital certificate however will remain the same for the new user.

      2.8      The same procedure holds true for the authorized users in a private/Public limited
    company. In this case, the authorization certificate will have to be signed by the directors of
    the company.

3      Pre-requisites for online bidding:

       In order to operate on the electronic tender management system, a user's machine is
    required to be set up. A help file on system setup/Pre-requisite can be obtained from
    Nextenders (India) Pvt. Ltd. or downloaded from the home page of the website -
    https://haryanaeprocurement.gov.in.. The link for downloading required java applet & DC setup
    are also available on the Home page of the e-tendering Portal.
4      Online Viewing of Detailed Notice Inviting Tenders:
    The bidders can view the detailed N.I.T and the time schedule (Key Dates) for all the tenders
    floated through the single portal eProcurement system on the Home Page at
    https://haryanaeprocurement.gov.in.
5      Download of Tender Documents:
       The tender documents can be downloaded free of cost from the eProcurement portal
    https://haryanaeprocurement.gov.in
6     Key Dates:
        The bidders are strictly advised to follow dates and times as indicated in the online Notice
     Inviting Tenders. The date and time shall be binding on all bidders. All online activities are time
     tracked and the system enforces time locks that ensure that no activity or transaction can take
     place outside the start and end dates and the time of the stage as defined in the online Notice
     Inviting Tenders.
 7 Online Payment of Tender Document Fee, eService fee , EMD fees & Bid Preparation &
 Submission (PQQ/ Technical &   Commercial/Price Bid):
     i) Online Payment of Tender Document Fee + e-Service fee:
                The online payment for Tender document fee, eService Fee & EMD can be done
     using the secure electronic payment gateway. The Payment for Tender Document Fee and
     eService Fee shall be made by bidders/ Vendors online directly through Debit Cards & Internet
     Banking Accounts and the Payment for EMD shall be made online directly through RTGS /
     NEFT & OTC.
     The secure electronic payments gateway is an online interface between contractors and Debit
     card / online payment authorization networks.
     ii)    PREPARATION & SUBMISSION Of online APPLICATIONS/BIDS :

           (i)   Detailed Tender documents may be downloaded from e-procurement website
                 (https://haryanaeprocurement.gov.in) and tender mandatorily be submitted online.

      (ii) Scan copy of Documents to be submitted/uploaded for Prequalification or
            Technical bid under online PQQ/ Technical Envelope: The required documents
            (refer to DNIT) shall be prepared and scanned in different file formats (in PDF
            /JPEG/MS WORD format such that file size is not exceed more than 10 MB) and
            uploaded during the on-line submission of PQQ Envelope.
          (iii) FINANCIAL or Price Bid PROPOSAL shall be submitted mandatorily online
under Commercial Envelope and original not to be submitted manually)

8. ASSISTANCE TO THE BIDDERS:-
        In case of any query regarding process of et end er s and for undertaking training
purpose, the
      intended bidder can also avail the following and can contact service provider as
      per below:


            Office Timings of Help-desk support for Single e Procurement Portal of Government
            of Haryana- Technical Support Assistance will be available over telephone Monday to
            Friday (09:00 am. to 5:30 pm) & Training workshop will be conducted on every 1st, 2nd
            Friday (from 3:30 pm upto 6:00 pm) and 4th Saturday (from 11:30 am upto 3:00 pm) of
            each month.

            All   queries    would    require   to   be registered      at   our    official   email-
            chandigarh@nextenders.com for on- time support (Only those queries which are sent
            through email along with appropriate screenshots or error description will be considered
            as registered with the Help-desk)


            Important Note:-
            (a)   Any intending bidder can contact the helpdesk on or before prior to 4
                  hours of the scheduled closing date & time of respective e-Auction/ Tender
                  event.
            (b)   For queries pertaining to e-Payment of EMD, please contact the helpdesk at
                  least 2 business days prior to the closing date & time of e-Auction/Tender event.
       (c)   Help-desk support will remain closed during lunch break i.e. from 1:30 PM up to
       2:15 PM on each working day.

       Schedule for Training:

          Training workshop will be held on 1st, 2nd Friday (from 3:30 pm upto 6:00 pm)
                                             and 4th
          Saturday (from 11: 30 am upto 3:00 pm) of each month at following addresses:

         Nextenders (India) Pvt. Ltd     Nextenders (India)      Nextenders (India) Pvt. Ltd.,
           Municipal Corporation        Pvt.Ltd. Public Health     Nirman Sadan (PWD
             Faridabad, Near                Division No. 2                 B&R),
            B.K.Chowk, Opp.            Hisar, Model Town Opp.    Plot No.- 01, Basement,
            B.K.Hospital, NIT,           N.D Gupta Hospital,      Dakshin Marg, Sec- 33 A,
               Faridabad                        Hisar               Chandigarh -160020
                Contact no.             Contact: 9034357793       For Support- 1800-180-
         8743042801 / 9310335475                                          2097,
                                                                  0172-2582008-
                                                                       2009

       For Support Call ­ 1800-180-2097

       Haryana e-Procurement Help Desk Office will remain closed on Saturday
       ( except 4th
       Saturday), Sunday and National Holidays

NOTE:-

·       Bidders participating in online tenders shall check the validity of his/her Digital
Signature Certificate before participating in the online Tenders at the portal
https://haryanaeprocurement.gov.in.

·       For help manual please refer to the `Home Page' of the e-Procurement website at
https://haryanaeprocurement.gov.in, and click on the available link `How to...?' to download
the file.
                     Guideline for Online Payments in e-tendering
         Post registration, bidder shall proceed for bidding by using both his digital
certificates (one each for encryption and signing). Bidder shall proceed to select the tender
he is interested in. On the respective Department's page in the e-tendering portal, the
Bidder would have following options to make payment for tender document & EMD:
A. Debit Card
B. Net Banking
C. RTGS/NEFT
Operative Procedures for Bidder Payments
·   Debit Card

The procedure for paying through Debit Card will be as follows.
(i) Bidder selects Debit Card option in e-Procurement portal.
(ii) The e-Procurement portal displays the amount and the card charges to be paid by
bidder. The portal also displays the total amount to be paid by the bidder.
(iii) Bidder clicks on "Continue" button
(iv) The e-Procurement portal takes the bidder to Debit Card payment gateway screen.
(v) Bidder enters card credentials and confirms payment
(vi) The gateway verifies the credentials and confirms with "successful" or "failure"
message, which is confirmed back to e-Procurement portal.
(vii) The page is automatically routed back to e-Procurement portal
(viii) The status of the payment is displayed as "successful" in e-Procurement portal. The
e-Procurement portal also generates a receipt for all successful transactions. The bidder
can take a print out of the same,
(ix) The e-Procurement portal allows Bidder to process another payment attempt in case
payments are not successful for previous attempt.
B) Net Banking
The procedure for paying through Net Banking will be as follows.
(i) Bidder selects Net Banking option in e-Procurement portal.
(ii) The e-Procurement portal displays the amount to be paid by bidder.
(iii) Bidder clicks on "Continue" button
(iv) The e-Procurement portal takes the bidder to Net Banking payment gateway screen
displaying list of Banks
(v) Bidder chooses his / her Bank
(vi) The Net Banking gateway redirects Bidder to the Net Banking page of the selected
Bank
(vii) Bidder enters his account credentials and confirms payment
(viii) The Bank verifies the credentials and confirms with "successful" or "failure" message
to the Net Banking gateway which is confirmed back to e-Procurement portal.
(ix) The page is automatically routed back to e-Procurement portal
(x) The status of the payment is displayed as "successful" in e-Procurement portal.
       The e-Procurement portal also generates a receipt for all successful transactions.
The bidder can take a print out of the same. (xi) The e-Procurement portal allows Bidder to
process another payment attempt in case payments are not successful for previous
attempt.
C) RTGS/ NEFT
       The bidder shall have the option to make the EMD payment via RTGS/ NEFT.
Using this module, bidder would be able to pay from their existing Bank account through
RTGS/NEFT. This would offer a wide reach for more than 90,000 bank branches and
would enable the bidder to make the payment from almost any bank branch across India.
I. Bidder shall log into the client e-procurement portal using user id and password as per
existing process and selects the RTGS/NEFT payment option.
ii. Upon doing so, the e-procurement portal shall generate a pre-filled challan. The challan
will have all the details that is required by the bidder to make RTGS-NEFT payment.
iii. Each challan shall therefore include the following details that will be pre-populated:
     · Beneficiary account no: (unique alphanumeric code for e-tendering)
     · Beneficiary IFSC Code:
     · Amount:
     · Beneficiary bank branch:
     · Beneficiary name:
iv. The Bidder shall be required to take a print of this challan and make the RTGS/NEFT on
the basis of the details printed on the challan.
v. The bidder would remit the funds at least T + 1 day (Transaction + One day) in advance
to the last day and make the payment via RTGS / NEFT to the beneficiary account number
as mentioned in the challan.
vi. Post making the payment, the bidder would login to the e-Tendering portal and go to the
payment page. On clicking the RTGS / NEFT mode of payment, there would be a link for
real time validation. On clicking the same, system would do auto validation of the payment
made.

List of Net banking banks
1. Allahabad Bank
2. Axis Bank
3. Bank of Bahrain and Kuwait
4. Bank of Baroda
5. Bank of India
6. Bank of Maharashtra
7. Canara Bank
8. City Union Bank
9. Central Bank of India
10. Catholic Syrian Bank
11. Corporation Bank
12. Deutsche Bank
13. Development Credit Bank
14. Dhanlaxmi Bank
15. Federal Bank
16. HDFC Bank
17. ICICI Bank
18. IDBI Bank
19. Indian Bank
20. Indian Overseas Bank
21. Indusind Bank
22. ING Vysya Bank 23. J and K Bank
24. Karnataka Bank
25. Kotak Mahindra Bank
26. KarurVysys Bank
27. Punjab National Bank
28. Oriental Bank of Commerce
29. South Indian Bank
30. Standard Chartered Bank
31. State Bank Of Bikaner and Jaipur
32. State Bank of Hyderabad
33. State Bank of India
34. State Bank of Mysore
35. State Bank of Travencore
36. State Bank Of Patiala
37. Tamilnad Mercantile Bank
38. Union Bank of India
39. United Bank of India
40. Vijaya Bank
41. Yes Bank
      SECTION-II
INSTRUCTIONS TO BIDDERS

   INSTRUCTIONS TO BIDDERS
                   CONTENTS
SR.
NO.    DESCRIPTION                              PAGE NO.
 1.    SCOPE OF BID                            13-14
 2.    QUALIFICATION OF THE BIDDER             14-15
 3.    CLARIFICATION ON BID DOCUMENTS          15-16
 4.    AMENDMENTS TO BID DOCUMENT              16
 5.    DEVIATION FROM BID DOCUMENTS            16
 6.    FILLING OF BIDS                         17
 7.    DOCUMENTS COMPARISING THE BID           17-18
 8.    SUBMISSION OF THE BIDS                  18
 9.    BID VALIDITY                            19
 10.   EARNEST MONEY                           19
 11.   COST OF SPECIFICATION                   19
 12.   LATE BIDS                               19
 13.   BID OPENING AND EVALUATION              20
 14.   REJECTION OF BID                        20
 15.   CLARIFICATION OR MODIFICATION OF BIDS   20
 16.   AWARD CRITERIA                          20-21
 17.   NOTIFICATION OF AWARD                   21
 18.   GENERAL                                 21
              INSTRUCTIONS TO BIDDERS
·   SCOPE OF BID

·   Dakshin Haryana Bijli Vitran Nigam here-in-after called DHBVN intends to engage
    well established, reputed Chartered Accountants/Cost Auditor experienced Audit
    firms for checking/ carrying out the concurrent audit of all the records relating to
    consumer's accounts which includes audit of billing, collection, cash and remittance
    accounts being maintained at Sub Division level under Operation Circles,
    Gurugram-1, Gurugram-II, Faridabad, Palwal, Narnaul, Rewari, Hisar,
    Bhiwani, Sirsa, Jind, Fatehabad & Sr/AO Open Access for the period 04/2018
    to 03/2019 and 04/2019 to 03/2020 and further extendable for one year on the
    same terms and conditions. Copy of the Internal Audit Manual containing
    instructions for the checking of consumers' accounts, checklist for the checking to
    be carried out and format on which report is to be submitted (Forwarding Memo) is
    available at Annexure-"C".

·   Category-wise number of connections in each Sub-Division and Division are
    available at Annexure-`D'. The numbers of connections are being supplied to
    assist the bidders to ascertain the work load and quoting the audit fee only. The
    actual numbers of connections may increase/decrease during the period of audit
    due to release of new connections as well as reconnection of disconnected
    connections and/or disconnection of existing connections and no change in the
    audit fee shall be allowed for such increase/decrease during the period of contract.


·   The jurisdiction of a Division/Sub-Division may change during the period of
    assigned audit because of restructuring process. In such eventualities, the audit fee
    shall be revised on pro-rata based on number of connections, provided the
    increase/decrease in number of connections is more than 5% in the Division as
    whole.


·   Estimated/tentative man- days required for auditing of consumers' accounts of each
    Division (for all Sub-divisions in that Division) are placed at Annexure-`E'.
    However, the actual man-days required for the completion of audit may differ
    depending upon the experience/efficiency of the audit personnel deployed by the
    audit firm. The bidders are, therefore, advised in their own interest to assess the
    work load correctly for quoting the rates. DHBVN shall not take any responsibility
     for incorrect assessment of work load and no claim, whatsoever, in this regard shall
     be accepted.

·    The Tariff Rates, Terms and conditions of Supply and other allied instructions may
     change or new instructions may be issued during the contractual period of audit.
     The audit firm shall have to carry out the audit as per instructions as applicable
     from time to time and nothing extra shall be payable for the same, even if the audit
     firm have to devote extra time for checking of compliance of the revised/newly
     introduced instructions.


·    The job shall be carried out at the headquarters of the Sub Division/ Sub Office
     where the record is being maintained and the report shall be submitted to the Chief
     Auditor, DHBVN, Hisar on the format prescribed for the same. Detailed instructions
     have been explained under Section-IV "Scope of Work".

·    QUALIFICATION OF THE BIDDER:

·    ELIGIBILITY CONDITIONS QUALIFYING                      THE    AUDIT      FIRM     FOR
     SUBMISSION OF TENDER/BID: -


     ·      The audit firm must have experience in the audit of PSUs.


     ·      The audit firm must have 3 years of audit experience.

     ·      The audit firm independently or in joint venture with other audit firm (not
            exceeding one) must have its/ their annual average turnover for the last 3
            years Rs. Ten Lakh. However, the agreement (in original) so made along
            with the audited and certified copies of balance sheet of both parties to the
            contract shall have to be submitted with the tender documents.

     ·      The audit firm must have adequate staff to carry out the work on concurrent

            basis. The bidders shall have to submit an undertaking on NJSP to the effect

            that the audit firm have sufficient strength of the staff to carry out the audit

            concurrently, in case work is allotted to the audit firm.


·   Each audit party shall consist of minimum two members. Not more than one audit
    party or more than three persons shall be allowed to carry out the audit of one sub
    division at a time. This implies that generally two and maximum of three persons can
    be deputed simultaneously in a sub division for audit. The audit firm would have to
     deploy sufficient nos. of the audit parties, atleast one party in each division/unit,
     within 15 days of the allotment and agreement of the work so as to complete the
     audit of consumers' accounts for a particular month within the next quarter.
·    Audit Reports in prescribed formats shall submits within Seven days of the returning
     of the Half Margins by the sub divisions
·    Half Margins will be issued day by day in the evening and receiving will also collect
     from the concerned CA.
·    The firms/groups having retired employees of the erstwhile HSEB/HVPNL/DHBVN/
     UHBVNL/AG (Audit) Haryana in the audit party shall also be considered for
     assignment of the job.

4.   To be qualified for award, bidder shall provide evidence, satisfactory to DHBVN of
     their capacity and adequacy of resources to carry out the contract effectively. Bids
     shall include the following information:

     ·        Copies of the original documents defining the constitution or the legal status,
              place of registration and principal place of business, written power of attorney
              in favour of the authorised signatory of the Bid to commit the Bidder.
     ·        Description of the resources available with him to carry out the proposed job
              along with an undertaking to the effect that the audit firm has sufficient staff
              to carry out the audit for which it has submitted the bid and/or will be in a
              position to carry out the audit as per scope of audit and within the period
              prescribed for audit.
     ·        Qualification and experience of key personnel proposed for carrying out the
              work.
     ·        Information regarding any litigation, current or during the last two years, in
              which the Bidder is involved, the parties concerned and the dispute and the
              disputed amount.
     ·        Copy of the PAN No, GST registration and ICAI is also required.
     ·        Hard copy of the BID Documents along with relevant documents should also
              be sent to the Chief Auditor office upto the closing date of the Tender in
              addition to filing it Online.


·        CLARIFICATION ON BID DOCUMENTS:

         The prospective Agency may obtain any clarification regarding the bid document

         in writing or through E-mail at least seven days before opening of bid from: -
                   CHIEF AUDITOR DAKSHIN HARYANA BIJLI
                   VITRAN NIGAM VIDYUT SADAN

                   VIDYUT NAGAR
                   HISAR ­125005
                   E-mail:- chiefauditordhbvn1@gmail.com
                            sraorevenueaudit@gmail.com

                   Mobile     No.:- Sr. AO/Revenue            Audit
                                  09992014034

    However, the pre-bid conference will be held if required, the bidder may attend the
    same for any clarification. The audit firm is advised in its own interest to examine
    the bid documents, instructions, forms, terms & general information before
    submission of bid. Failure to provide information, which is essential to evaluate the
    bid or to provide the timely clarification or substantiation of the information
    supplied or submission of bid not substantially responsive to the bid document may
    result in disqualification.


·   AMENDMENTS TO BID DOCUMENT:

    At any time prior to the date for submission of bid as well as upto opening of bids,
    DHBVN may for any reason, whether of its own or by way of clarification given at
    the request of prospective bidder, modify the bid document by issue of amendment
    (s) which shall form part of it. Extension in the due date, if considered necessary,
    may be made by the DHBVN.

·   DEVIATION FROM BID DOCUMENTS:

    The bid offer must include a separate statement indicating all deviation from the
    bid documents as per format enclosed at Annexure-`A'. All such deviations shall
    be clearly mentioned in deviation sheet. Unless the deviations from the bid
    documents are specifically mentioned, it will be understood and agreed that the
    proposal is in strict conformity to DHBVN's specifications in all respect and it will be
    assumed that all terms & conditions are acceptable to the bidder. These deviations
    may or may not be accepted by DHBVN and in case the deviations as proposed by
    the bidder are not accepted by DHBVN the bidder will have the option either to
    withdraw the deviation or to withdraw the offer. In case the deviation proposed are
    not accepted by DHBVN and the same are not withdrawn by the bidder, the bidder
    shall be consider as `not qualified' for the bid and his price bid shall not be opened.
·      FILLING OF BIDS:

       a.)      Bid shall be submitted in the forms attached hereto and all blanks in
                Section-V, VI and the Annexure-`A' of the specification shall be duly
                filled in. The complete Form & Annexures shall be considered as part of
                contract documents in the case of successful bid.
       b.)      No alteration should be made to Form of the tender specification and
                Annexure. The bid must comply entirely with the specification and
                alternative proposals, if any, shall be clearly stated in the covering letter.
       c.)      The bid and all accompanying documents shall be in Hindi/English
                language and shall be signed by a responsible and authorized person.
                The name designation and authority of signatory shall be stated in the
                bid.
       d.)      Tenders should be filled in only with ink or typed. No bid filled in by
                pencil or otherwise shall be considered.
       e.)      All additions, alterations and over writings in the bid must be clearly
                initialed by the signatory to the bid with stamp.
       f.)      The bidder should quote the prices strictly in the manner as indicated
                herein, failing which the bid is liable for rejection. The rate/prices shall be
                in words as well as in figures. This must not contain any additions,
                alternation, overwriting, cuttings over corrections and any other marking,
                which leave any room for doubt. In case any doubt, the prices/ rates
                favorable to DHBVN shall be considered.
       g.)      The contract awarding authority will not be responsible to accept any cost
                involved in the preparation and submission of the bids.

·      DOCUMENTS COMPRISING THE BID:

       ·        The bidder shall submit the following document/information with the bid:

                Covering letter i.e. Schedule-"C" 
    
                Power of Attorney in favour of person signing the tender documents. 

                Documents required for eligibility criteria. 
    
                Statement of deviations from the bid documents as per Annexure-`A'. 
    
                Details in format given in Section-V. 
    
              Copy of the agreement between the bidder and his collaborators or
              associates, if any. 
              Earnest Money of Rs.20000/- per Division. 
    
              Price schedule in Section-VI. 
    
              Other details as called for in the bid documents or which the bidder may
              like to highlight. 
              
              FORMATS AND SIGNING OF BID:

              The bidder shall submit one set of his bid, complete in all respect with
              enclosures to the office of the Chief Auditor, DHBVN on closing date of the
              Tender. The bid shall be signed on each page (including where entries or
              amendments have been made) by the authorized signatory and shall be
              stamped with seal of company/firm.


·      SUBMISSION OF THE BIDS:

       ·      The interested bidder may send their proposal on or before 19.11.2018
              upto 13:00 hours to:

                    CHIEF AUDITOR DAKSHIN HARYANA BIJLI
                    VITRAN NIGAM VIDYUT SADAN
                    VIDYUT NAGAR,
                    HISAR ­125005.

       ·      The bid shall be submitted in the following manner:

            The earnest money shall be deposited online by the CA/CMA firms through
            Debit card or RTGS/NEFT on Net banking. 
    
            The Qualification against BID shall be taken as per e-tender online
              BID AGAINST BID NO: CA/RA-2018-19/04.This is shall be as per
              (Section-V) and its enclosures, Documents proving eligible criteria and all
              other documents (excepting EDM online).
              The Third envelope duly sealed and super scribed "PART-II "PRICE
              SCHEDULE AGAINST BID NO: CA/RA-2018-19/04" should be as per
              e-tender online. AGAINST TENDER NO: CA/RA-2019-17/04 TO BE
              OPENED AT 13.00 HOURS ON 19.11.2018 as per e-tender online. 
    
       ·      Telegraphic quotations and also through Fax/ email will not be accepted.
·   BID VALIDITY:

    Bid shall remain valid as per e-tender system for acceptance for a period of 120
    (One hundred twenty) days from the date of opening Price Bid online. DHBVN may
    request for suitable extension, if required.

·   EARNEST MONEY:

    ·      Tenderer shall submit an amount of Rs.20000/- (twenty thousand only) per
           Division/Unit as Earnest Money through e-tender system online against BID
           NO: CA/RA-2018-19/04, No other mode of deposit shall be accepted.


    ·      Any tender not accompanied the earnest money detail shall be rejected and
           the tender will not be opened.


    ·      In case of unsuccessful tenderers, the Earnest Money will be refundable
           through online as per e-tender system after finalization of the tender. In
           case of successful tenderers, the Earnest Money will be converted into the
           Security Deposit as referred in the Clause-3 of Section-III.


    ·      Request for adjustments/ proposals for acceptance of Earnest Money
           deposits, if any, already lying with DHBVN in connection with some other
           tenders/orders shall not be entertained.


    ·      No interest shall be payable on the amount of Earnest Money deposited
           with DHBVN.

    ·      DHBVN reserves the right to forfeit Earnest Money Deposit in full or a part
           thereof in circumstances, which according to him indicate that the tenderer
           is not earnest in accepting/executing order placed under the specification.


·   COST OF SPECIFICATION:

    Purchase of specification is essential for participation. The specification containing
    terms & conditions and other information are available on the official website i.e.
    www.dhbvn.com and can be downloaded from there. The cost of Tender
    documents has been fixed Rs.2000/- +1000 e-service fees (Non-refundable).


·   LATE BIDS:

    Any bid received after the dead line for submission shall be liable for rejection.
·   BID OPENING AND EVALUATION:

    DHBVN will open the bids in the office of CHIEF AUDITOR, DHBVN, Vidyut Sadan,
    Vidyut Nagar, Hisar as per e-tender system.


·   REJECTION OF BID:

    DHBVN reserves the right to reject or accept any Bid without assigning any reason
    thereof. However, the bid as under shall not be accepted and such bids shall be
    rejected, if received: -


     ·     Bid submitted by the tenderers/firms/agencies, who have been black listed
             or with whom business dealing have been suspended by any of the State
             Electricity Boards/Electrical Undertakings. The bidder shall have to submit
             an undertaking in this regard.
     ·       The offer/bid submitted by those who had not purchased the bid
             specification from DHBVN.


     ·       The bid submitted by a person directly or indirectly connected with the
             service under Government/ Local Authority/DHBVN.


     ·       The bid not accompanied by the specified amount of earnest money.

     ·       The bid received after due date and time fixed for receiving the bid.

·   CLARIFICATION OR MODIFICATION OF BIDS:

    To assist in examination, evaluation and comparison of bids, DHBVN may ask the
    Bidders individually for clarification in writing. No change in the substances of the
    bid shall be permitted except as required to confirm the correction of any
    typographical error.

·   AWARD CRITERIA:

    DHBVN will award the contract for each Division to the successful Bidder whose Bid
    is determined to be substantially responsive and is determined as the lowest
    evaluated Bid for the Division concerned provided further that the Bidder is
    determined to be qualified to perform the Contract satisfactorily. DHBVN shall be
    sole judge in this regard.
        Further, DHBVN reserves the right to award separate Contracts to two or more
        parties in line with the terms and conditions specified.

·       NOTIFICATION OF AWARD:

        Prior to the expiration of the period of Bid validity and extended validity period, if
        any, DHBVN will notify the successful bidder in writing by registered letter or by
        cable or Telex or Fax, to be confirmed in writing by registered letter, that its Bid
        has been accepted.

        The issue of detailed work order will constitute the formation of award .

        DHBVN will promptly notify each unsuccessful Bidder and will discharge his earnest
        money.

·       GENERAL:

           ·   In case of ambiguous or contradictory terms and conditions mentioned in
               the bid, interpretations as may be advantageous to DHBVN may be taken, if
               satisfactory clarification is not furnished within the prescribed period.
           ·   DHBVN will not be responsible for any cost or expenses incurred by the
               bidder in connection with preparation or delivery of bids.
           ·   DHBVN reserves the right to amend the scope of the proposed contract,
               reject or accept any bid, cancel the bid process and reject all applications,
               vary the area.
               ·      DHBVN shall neither be liable for any action nor be under any
               obligation to inform the bidders of the grounds for any of the above actions.
    .

                             ************
                      SECTION ­III

TERMS AND CONDITIONS OF THE CONTRACT
                            CONTENTS

                                                          PAGE
SR.     DESCRIPTION                                        NO.
NO.
  1.    PERIOD OF CONTRACT                                 23
  2.    COMMENCEMENT OF WORK                               23
  3.    COMPLETION OF WORK                                 24
  4.    SECURITY DEPOSIT                                   24
  5.    RULE AND REGULATIONS                               24
  6.    COMPLIANCE OF LAW                                 24-25
  7.    ACCIDENTS                                          25
  8.    RESPONSIBILITY FOR RECORD/DOCUMENTS                25
  9.    CONDUCT OF STAFF OF AGENCY                         25
  10.   CONTRACT AGREEMENT                                 25
  11.   PAYMENT                                           25-26
  12.   DELAY IN COMPLETION OF AUDIT WORK AND IMPOSING     26
        OF PENALTY THEREOF
  13.   PENALTY FOR UNATTENDED PART OF WORK &             26-27
        SATISFACTION CRITERIA FOR ACCEPTANCE OF REPORTS
  14.   RECOVERY OF THE LOSS SUSTAINED DUE TO FRAUDE/
        EMBZZLEMENT/ MISAPPROPRIATION OR NEGLIGENCE        27
        BY THE EMPLOYEES OF AUDIT FIRM.
  15.   ALTERNATION/ADDITION                               27
  16.   FALL BACK ARRANGEMENTS                             28
  17.   HANDING OVER ON TERMINATION                        28
  18.   GOVERNING LAW AND JURISDICTION                     28
  19.   LIEN                                               28
  20.   ARBITRATION                                       28-29
     Terms and conditions of the contract
The terms and conditions of the contract shall prevail and shall be binding on the
Audit firms and any change or variation expressed or impressed howsoever made
shall be inoperative unless expressly approved by DHBVN. The audit firm shall be
deemed to have fully informed himself and to have specific knowledge of the
provisions of Terms and Conditions of the contract mentioned hereunder: -

1. PERIOD OF CONTRACT: The contract shall be made for the audit of consumers'
  accounts   under   Operation    Circles,   DHBVN,   Gurugram-1,       Gurugram-II,
  Faridabad,    Palwal,    Narnaul,     Rewari,    Hisar,    Bhiwani,     Sirsa,   Jind
  Fatehabad & Sr. AO/Open Access for the period 04/2018 to 03/2019 and
  04/2019 to 03/2020 and further extendable for one year 04/2020 to 03/2021. In
  case the audit firm to which the audit for the initial period was assigned declines to
  accept the audit for the next remaining period, the work can be assigned to the
  other audit firm which is conducting audit of any other division, on the same rates,
  terms and conditions. The performance of the audit firm shall be watched r egularly
  and continuously by the o/o the Chief Auditor, DHBVN, Hisar. The contract or the
  awarded work may be rescinded at any time if the performance regarding
  achievement of the objective and scope of work is not found satisfactory or the
  audit firm commits breach of any of the terms and conditions of the contract. No
  fee or compensation shall be payable in case the contract or the work awarded is
  rescinded on account of non-performance/unsatisfactory performance. The DHBVN
  may advice the audit firm for improvement in case the performance made by the
  agency is not considered as satisfactory or upto the mark.
2. COMMENCEMENT OF WORK: The commencement of the work shall take place
  immediately after issue of the work order by this office. Any request of the
  successful bidder to defer the commencement of the work for a period of more
  than one month from the date of allotment of the work shall not be entertained.
  Further, where the request of the audit firm to defer the commencement of audit is
  accepted, the audit firm shall have to conduct/ complete the audit of consumers'
  accounts within the prescribed period.
3. COMPLETION OF WORK: Unless & otherwise specifically provided in the work
   order/ contract, the audit firm will have to complete the audit of one year in
   respect of all the sub divisions allotted to them within 6 months from the date
   of issue of work order.


   After completing the audit of a particular office, the audit firm will have to submit
   the detail of HMs issued, on the format of the HM Register to the O/O Chief
   Auditor, DHBVN, Hisar. The date of receipt of detail of HMs in the O/O Chief
   Auditor will be considered as the date of completion of work for that
   office.


   Provided further, if the audit of next year is assigned to the audit firm, the audit
   firm will have to carry out the audit of next year on the same pattern.

4. SECURITY DEPOSIT: The earnest money of the successful Bidder shall be
   converted into security deposit. The security deposit shall be refundable after 3
   months of satisfactory completion of the contract after making recoveries, if any,
   under Clause-12, 13 & 14 of this Section or any amount payable by the audit firm
   under the provisions of the contract/agreement. In the event of breach of the
   contract or any clause of the contract, in any manner, the security deposited by the
   contractor shall be liable to be forfeited by the DHBVN.


5. RULE AND REGULATIONS: The assigned job shall be carried out under the rules
   and regulations of DHBVN in force and further guidelines/instructions issued by the
   DHBVN from time to time in this regard. The DHBVN shall also have the right to
   modify such instructions/guidelines and the audit firm shall abide by such
   instructions/guidelines without any extra charges unless and otherwise specifically
   agreed for such extra charges.


6. COMPLIANCE OF LAW: The audit firm shall, in all matters arising in the
   performance of the contract, comply in all respects, will give all notices and pay all
   fees required by the provisions of any national or state statute, ordinance or other
   law or any regulation or by-law of any duly constituted authority.


         The contract shall in all respects be prepared and interpreted in accordance
         with the law in force in India including any such laws passed or made or
         coming into force during the period of the contract.
          The audit firm shall be responsible for carrying out of all of its activities
          within the rules and laws in force. DHBVN shall not be responsible for any of
          the un-lawful activity committed by the audit firm / staff of audit firm. The
          audit firm shall be liable for and shall indemnify DHBVN against all losses,
          expenses or claim arising in connection with any unlawful activity committed
          by any person employed by the audit firm for the purpose of assigned job.

7. ACCIDENTS: The audit firm shall be liable for and shall indemnify DHBVN against
   all losses, expenses or claim arising in connection with the death or injury to any
   person employed by the audit firm for the purpose of assigned job.


8. RESPONSIBILITY FOR RECORD/DOCUMENTS: The audit firm shall be fully
   responsible for upkeep, maintenance and safety of the record and documents
   supplied by the DHBVN and also for the record/documents generated by the audit
   firm. On completion of the contract/job the audit firm will return all the documents
   supplied to it by the DHBVN and shall also hand over all the record/documents
   generated by it for the purpose of completion of the assigned work. The audit firm
   shall also be responsible to make the loss good if suffered by DHBVN, due to act of
   the audit firm.


9. CONDUCT OF STAFF OF AUDIT FIRM: If any of the staff of audit firm is found
   guilty of any misconduct or incompetence or negligence and then if so directed by
   the DHBVN, the audit firm shall at once remove such employee and replace him
   with a qualified and competent substitute.







10.       CONTRACT AGREEMENT: The audit firm and DHBVN will enter into an
   agreement to be known as "Contract Agreement" setting out all terms and
   conditions thereof including those mentioned herewith.


11.       PAYMENT: Completion of contractual formalities by the audit firm would be
   an essential requirement for claiming any payment. The audit firm shall be entitled
   to get payment as under: -


   The payment shall be made by the A.O./EAD, DHBVN, Hisar through cross cheque
   or through E-payment (Indian Currency) within 30 days after the acceptance of the
   audit report by the Chief Auditor DHBVN, Hisar.
  All out efforts would be made to make the payment within the prescribed period
  but in case of delay of payment DHBVN shall not be liable to pay interest on the
  outstanding amount of the audit firm.


12. PENALTY FOR DELAY IN COMPLETION OF AUDIT WORK: i) The assigned
  audit work will have to be carried out in such a way that audit of consumers'
  accounts of assigned period is completed within the prescribed period. In case the
  audit firm fails to carry out the audit work within the stipulated period as per clause
  No.2 & 3 above, penalty @ 2% per month or part thereof of subject to maximum
  10% of the audit fee calculated for the delayed audit shall be imposed and
  recovered from the audit firm. Since the audit fee shall be fixed for the Division as
  whole, the audit fee for the delayed work shall be calculated on proportionate basis
  and the sub-division shall be termed as unit for this purpose. ii) The audit reports
  shall have to be submitted within two week after returning the Half Margins by the
  S/division. The audit firm will submit the audit reports to the O/o Chief Auditor at
  earliest     i.e. within 7 days from the date of returning the Half Margins of all
  divisions.


13.      PENALTY FOR UNATTENDED WORK & SATISFACTION CRITERIA
  FOR ACCEPTANCE OF REPORTS:


  A) Penalty for unattended work: In case of failure to carry out the assigned
      work as per scope, liquidated damages @ 5% of the fees payable for each sub
      division shall be imposed and recovery shall be affected from the payments due
      or from the security deposited by the audit firm. Where no security is available,
      the audit firm shall have to deposit the Liquidated Damages with DHBVN.
      Besides recovery of Liquidated Damages, such audit firm can also be blacklisted
      for next 3 years.


  B) Satisfaction Criteria for acceptance of reports: to ensure that the audit
      firm carries out the given assignment in proper manner:


  The audit work done by the private audit firms shall be got test checked by the
  Nigam through its own staff.

  The performance of the firm shall be considered satisfactory and the payments
  shall be released without any deduction, if the amount of irregularities so pointed
  out during the test check by the office of Chief Auditor, DHBVN is found less than
   10% of the amount as pointed out by the audit firm and accepted by the sub
   divisions.

   If the amount of irregularities so pointed out during the test check by the office of
   Chief Auditor, DHBVN is found 10% to 20% of the amount pointed out by the audit
   firm and accepted by the sub divisions, the payment shall be released after
   deduction of audit fees equal to the percentage of irregularities pointed out over
   and above the 10%.

   If the amount of irregularities so pointed out during the test check by the office of
   Chief Auditor, DHBVN exceeds more than 20%, the audit firm shall carry out the
   audit work in respect of that particular office again at their cost and submit revised
   reports for the consideration of the Chief Auditor, DHBVN, Hisar, whose decision
   shall be final.

   In case the firm fails/ refused to carry out the audit work again and no payment of
   audit fee shall be made to the firm and the audit work shall be got done/
   completed through IAP.

After receipt of re-audit report, the DHBVN will get carry out the test check again and
the payments shall be released without any deduction, if the amount of irregularities
so pointed out during the re-test check by the office of Chief Auditor, DHBVN is found
less than 10% of the amount as pointed out by the audit firm and accepted by the sub
divisions and in case the under assessment is 10% to 20%, the payment will be
released after deduction of audit fees equal to the percentage of irregularities pointed
out over and above the 10%.
    If the amount of irregularities so pointed out during the re-test check by the O/O
    Chief Auditor, DHBVN exceeds more than 20%, 50% of the audit fee shall only be
    paid to the firm.

   The percentage shall be calculated primarily for each Division by summing up of
   the offices under it.


14.       RECOVERY         OF       THE      LOSS         SUSTAINED        DUE       TO
   FRAUD/EMBZZLEMENT/ MISAPPROPRIATION OR NEGLIGENCE BY THE
   EMPLOYEES OF AUDIT FIRM: In case any loss is sustained to the DHBVN due
   to fraud/embezzlement/ misappropriation of revenue committed by the employees
   of the audit firm or the fraud/embezzlement/misappropriation of revenue
   committed in the revenue accounts maintained in the Sub Division which could
   have been detected during the normal course of audit, but remains undetected, the
   audit firm shall be liable to pay the same to DHBVN.


15.       ALTERATION/ADDITION: No variation or modification or waiver of any of
   the terms and conditions or provisions of the contract shall be deemed valid unless
   mutually agreed upon in writing by both parties i.e. DHBVN and audit firm.
16. FALL BACK ARRANGEMENTS: In the event of the failure of the audit firm to
   fulfill its obligations, duties and responsibilities as per the contract, DHBVN shall
   have the right at any time to resort to fall back arrangement. Under this plan,
   DHBVN shall take charge of all facilities and systems whether in operation or under
   execution, after giving suitable notice and can recover from the security deposit the
   losses suffered due to such failure. If the security deposit is un-sufficient, the audit
   firm shall have to pay the difference to DHBVN failing which DHBVN will have the
   right to recover the same through legal or other means. In such circumstances the
   DHBVN after taking the charge as above, shall have the right to manage the
   system itself or through any other audit firm as it may deem fit and no claim of
   audit firm for compensation in this respect shall be entertained.
17.       HANDING OVER ON TERMINATION: Immediately after termination of
   the contract agreement the audit firm will cooperate in handing over back all the
   facilities and record in good working order to DHBVN. Upon termination of the
   contract/agreement, the authority of the Agency to act as Agent of DHBVN in the
   area shall immediately cease.
18.       GOVERNING LAW AND JURISDICTION: The agreement shall be
   governed under Indian law. Only appropriate courts at Hisar shall have exclusive
   jurisdiction to deal with any matter arising out of or relating to the agreement or
   otherwise.
19.       LIEN: In case of any lien or claim pertaining to the work and responsibility
   of the audit firm for which DHBVN might have been made liable, the DHBVN shall
   have the right to recover such claim amount from the audit firm.
20. ARBITRATION: All matter questions, disputes, differences and/or claims arising
   out of and/or concerning and/or in connection and/or in consequences or relating
   to this Contract whether or not obligations of either or both Parties under the
   contract be subsisting at the time of such dispute and whether or not this contract
   has been terminated or purported to be terminated or completed, shall be referred
   to the Sole Arbitrator to be appointed by the M.D.,DHBVN or by any other authority
   of the Nigam authorized for this purpose by the Nigam. If after the appointment of
   the Arbitrator, the Arbitration proceedings are held up due to any reason the Sole
   Arbitrator can be appointed again by MD, DHBVN/Authority mentioned above his
   nominee. The award of the Arbitrator shall be final and binding on the parties to
   this contract. The objection that the Arbitrator has to deal with the matters to
   which the Contract relates in the course of his duties or he has expressed his views
   or any or all of the matters in dispute of difference shall not be considered as a
valid objection.
The Arbitrator may from time-to­time with the consent of the parties to the
Contract enlarge the time for making the award. The venue of Arbitration shall be
the palace from which the purchase order is issued or such other palace as the
Arbitrator in his discretion may determine.
The parties to the contract agree that cost of Arbitration as per the instructions of
the Nigam issued/prevalent on the date of appointment of Arbitral tribunal.
Subject to aforementioned provisions, the provisions of the Arbitrations and
Conciliation Act, 1996 and the rules there under, any statutory modifications
thereof for the time being in force, shall be deemed to apply to the Arbitration
proceedings under this clause.

                             *************
                           SECTION-IV
                      SCOPE OF WORK
                         CONTENTS
SR.
NO.   DESCRIPTION                                       PAGE NO
1.    Object of audit                                    31
2.    Scope of work                                    31-34
3.    Book of references                               34-35
4.    Procedure of audit                                 35
5.    Sphere of audit                                    35
      Distribution of duties amongst the members of
6.    the audit party                                   35
7.    Submission of report of audit                     36
8.    Intimation of visit                               36
9.    Supervision of audit work                         36
      Checking of status of audit conducted by audit
10.   firm/audit                                        36
11.   Watching of compliance of audit observations      37
12.   Assistance                                        37
                           Scope of work
·       Object of audit:

        The main object of audit of consumers' accounts being maintained by the Sub
        Division/ Sub Offices is complete checking of all Revenue transactions connected
        with consumers' accounts of Nigam on concurrent basis and not just test audit.
        Another object is to carry out the audit as early as possible so that the mistakes
        and irregularities whichever committed be detected at the earliest and set right
        within the minimum possible time. Each Sub Divisional Office /Sub Office as per
        contract will be audited in rotation. In addition to the above, the audit firm is
        expected to educate the Sub Divisional staff for proper upkeep & maintenance of
        consumers' accounts with a view to increase their efficiency in accounts works.


·       Scope of work:

        The Division shall be a unit for allotment of audit to an audit firm and the
        successful audit firm will have to carry out the audit of all records connected
        directly or indirectly with the consumers' accounts of all the Sub -divisions/ sub
        offices falling under the jurisdiction of that Division, especially the following
        records:


    ·   After introduction of computerized billing, the checking of consumers' ledgers with
        reference to mistakes in calculations, totalling and applying of rates etc. are not
        required to be carried out. For this purpose only software audit is required to be
        carried out. However, the audit parties shall continue to check the billing of some
        consumers on random basis to ensure that the software application is correct and
        no manipulation is b eing done. The consumers' of all groups should be taken into
        such random checking. The audit party will also maintain a record of such
        consumers whose accounts are completely checked/ audited in all respect during
        such random checking. In case any discrepancy (even minor) is noticed during
        such checking the same shall be reported to the Headquarter immediately and
        personally.
    ·     Even after relaxation of checking of consumers' ledgers, checking of other records
          as per details given as under and assessment/realization of revenue shall



        be carried out on the basis of various checklists/exceptional reports generated by the
        computer billing agency.

        The checking of following records shall be continued to be checked on cent percent
        basis as hereto:-

·       Service Register.

·       Test Report Register.

·       Electric Measurement Books.

·       Consumers' cases of all new connections released.

·       Consumers' cases of all extension/reduction of load/Contract Demand.

·       Register of dismantlement of permanent and maintenance works.

·       Streetlight Register.

·       Meter Reading Record/ Meter sealing record.

·       CA-21 and CA-22.

·       Energy Variation Register.

·       All job orders viz. Service Connection Orders, Reconnection Order, Disconnection
        Order, Sundry Job Order, Meter Change Orders and Fuse Replacement Orders etc.
        etc.


·       All M&P checking reports issued from the date of last checking. The cases of delay in
        checking/non-checking within the prescribed time shall also be watched and pointed
        out. Further it shall also be checked whether Register of M&P Checking Reports is
        maintained properly or not.


·       All checking reports of checking carried out by Vigilance/Special checking parties and
        authorized officers. Further it shall also be checked whether Register of Checking by
        Vigilance/Special checking parties and authorized officers is maintained properly or
        not.
·   Each and every item entered in the SC&AR with reference to its correctness and
    admissibility. It would also be checked and verified that the same has been entered in
    the advice register and has duly been posted in the ledger.



    ·    Revenue Cash Book, Remittance Register, Bank Ledger and Main Cash Book:

        ·    Revenue collected during a month as per Revenue Cash Book shall be
             compared with the total realization posted in the ledgers as per payment Final
             Listing (Date wise and group wise).


        ·    Similarly Revenue collected during a month as per Revenue Cash Book shall
             be compared with the Remittance Register, PIS & Bank Statements (Cr. Given
             to Nigam).


        ·    The variation/discrepancies, if any shall be pointed out by the audit but the
             account-wise/ bank-wise reconciliation shall be made by the Sub Division.


    ·    Implementation of awards announced by the Arbitrators and the court cases
         decided by the courts of law.


·   The computer-billing agency is supplying below noted lists called exceptional lists.
    The audit parties during audit inspection will check that the action as required to be
    taken in each list is taken promptly by the Sub Division and shall point out
    omission/irregularities/ discrepancies noticed, if any. In the cases where the loss of
    revenue is sustained due to non-action by the Sub Divisional staff a specific report will
    be made by the audit parties for initiating action against delinquents/person(s) at
    fault:


    ·    List of bills check before issue.

    ·    List of Faulty/ defective meters, Meter Burnt, Meter Glass Broken, M&T seals
         found broken.


    ·    List of Negative reading, Dial over & high/ low/ nil consumption.

    ·    List   of   provisional   billing   (PL),   Meter   and   /or   Reading   correction,
         PDCO/RCO/Status change cases.


    ·    List of new connections & Meter change case.
        ·       List of defaulters.

·       The checklists as under are supplied by the computer-billing agency regarding
        realization of amount as posted in the computer ledger. The audit parties shall check
        these exceptional lists on cent percent basis and shall point out omission/irregularities
        etc. if any:



            ·      Payment first listing.

            ·      Payment final listing (Ledger-wise and data wise).

            ·      Payment final listing (Group-wise & date wise abstract).

            ·      Check list of SC&AR.

    ·       In addition to above checking the audit party shall also carry out following
            checking:-


            ·      Compliance of audit observations raised during previous audit inspections
                   through audit note(s) if specifically asked to do so.


            ·      Realization of revenue audit paras issued by IAPs/RAPs and reporting of it to
                   Headquarter.


            ·      Watching of compliance of instructions issued by the Nigam in the Sub
                   Division. The cases in which financial loss is involved shall be reported to
                   Headquarter through a specific report.


            ·      Checking on other points as assigned by Headquarter from time to time. The
                   audit of consumers' account shall have to be carried out strictly in accordance
                   with the instructions as laid down in "Manual of Audit for revenue audit which
                   is placed at Annexure-"C". The instructions as laid down in the manual may
                   be modified, if required so, by DHBVN and in case instructions are modified,
                   the audit firm will have to audit the accounts as per modified instruction
                   without any extra charges/remuneration of any type.
·           Book of references:

            In additions to the ordinary books of references viz., Account Code Volume-III,
    Departmental Financial Rules, Punjab Financial Rules, Banking Instructions and
    Punjab Public Works Department Code etc. the Audit Parties should be familiar with
    the contents of the following documents:-

    ·     Application and Agreement Forms for all categories of consumers including
          Temporary Supply.


    ·     Schedules of Tariff for all categories of consumers.
    ·     Schedule of Service and General Charges.
    ·     Abridged Terms and conditions of Supply for all categories of consumers.
    ·     Model agreement for public Lighting Supply and Special agreements with
          Industrial and Bulk Supply Consumers.
    ·     Sales Manual Instructions, Manual of Instructions and Manual of Orders.
    ·     Regulation for duties and responsibilities of various functionaries responsible
          for the upkeep and maintenance of consumers' accounts.
    ·     Sales Instructions, Sales Circular and other allied issued by the Head Office
          from time to time.
    ·     Tariff Orders issued by the HERC from time to time.
    ·     Clarifications issued by the Head Office/concerned Department from time to
          time.


·   Procedure of audit:

    Procedure of audit has been explained in Annexure- "C". Further, clarification
    required, if any, will be issued by the Chief Auditor, DHBVN, Hisar.


·   Sphere of audit:

    All records connected directly or indirectly with the consumers' accounts are to be
    audited by the audit party. Detailed instructions have been laid-down under
    Annexure-"C." However, these instructions can be amended/modified with a view
    to make the audit more effective.


    Each item of the record checked by the audit party should invariably be ticked with
    audit pencil. The audit certificate shall be recorded by the Incharge of party under
    his dated signature and seal on all the record audited by the audit party. However,
    the audit certificate can also be recorded by other members (s) of audit party for
    the work done by him/them but all such certificates shall be counter-signed by the
    Incharge of party under his dated signatures and seal.


·   Distribution of duties amongst the members of the audit party:

    The audit firm may distribute the duties among the party members keeping in view
    their efficiency. The audit firm, however, shall be responsible for the work done by
    all party members including Incharge of party.


·   Submission of report of audit:

    The complete report of the audit of consumers' accounts will be submitted to the
    Chief Auditor/Revenue Audit Section, DHBVN, Hisar immediately after completion of
    audit inspection of an office. The report will be submitted on the format prescribed
    by the Chief Auditor, DHBVN, Hisar. The existing format for submission of Audit
    Report is placed at Annexure-"C". The format can be revised/amended/modified
    at any time without any notice to audit firm and the audit firm shall have to submit
    the report on such revised/amended/modified format without any extra charges.

·   Intimation of visit:

    The audit firm will have to give the intimation of visit well in advance (at least 10
    days advance) along with tour program of the audit parties to the Chief Auditor,
    DHBVN, Hisar except that when the audit party is asked to make a surprise visit to
    the Sub Division. The Chief Auditor may ask the audit firm to make any
    change/deviation to the tour programme for the cogent reasons and the audit
    firm/audit party shall abide by such change/deviation in the tour programme. The
    audit party will have no right to conduct the audit of any sub division without
    getting the tour programme approved from the office of Chief Auditor and the audit
    party shall not make any deviation to the tour programme approved by the Chief
    Auditor. In exceptional circumstances, the deviation in the tour programme may be
    made with the prior approval of Chief Auditor.


·   Supervision of audit work:

    The Chief Auditor, DHBVN, Hisar or any officer nominated by him may make
    surprise visit and check/supervise the work of audit at any time. Further, in the
    interest of the audit work, the work done by the Audit Party deputed by the audit
    firm can be supervised concurrently.
·   Checking of status of audit conducted by audit firm/audit party:

    The test check of the audit work done by the audit firm shall be carried out by the
    representative(s) of the Chief Auditor, DHBVN, Hisar before acceptance of audit
    report. In case any deficiency/shortcoming in audit/audit report is noticed, the audit
    firm shall have to rectify the same even if the Audit Party has to depute for the
    purpose. No charges shall be payable for such visit.


·   Watching of compliance of audit observations:

    The audit party shall watch the compliance of observations raised during the
    previous visits and make a report to the Chief Auditor, DHBVN, Hisar in case the
    same are found un-attended by the concerned SDO/JE Incharge Sub Office.


·   Assistance:

    At the request of the audit firm, an official can be deputed to the Sub Division to

    make them familiar with the working & records of the Sub Divisions.

                                      ******
                        SECTION-V
        PARTICULARS OF THE BIDDER
1.    Name of the audit firm.

2.    Postal address.

3.    Telephone No.


4.    Fax No.

5.    Email address.

6.    Type of organization:                 Sole proprietorship
      (Tick )                               Partnership

                                            Joint Venture

                                         Copy placed at page______
7.    Date of commencement of
      business.
8.    Registration   No.              of Registration No.
                                 Auditor
      Comptroller       And
                                         Copy placed at page______ to Page
      General Of       India.       Also __________
      attach copy of the same.
9.    Name                               of
      proprietor/Partners/                         Page ______ to _______ page
      Directors and their            detail
      Bio-data.
10.   Details of offices other than
      H.O./Controlling office and           Page ______ to _______ page
      other        infrastructure
      available.
11.   Detailed               organizational
      structure with background             Page ______ to _______ page
      of key personnel.
12.   Type of         service        being
      offered.                            Page ______ to _______ page
      List of clients' along with
      their addresses and contact
      telephone. Fax Nos. and
      type of        services offered
      and/or being offered           to
      them.                               Page ______ to _______ page
          a) Electricity
               Companies/ Board.
          b) Others.                      Page ______ to _______ page
13.   Details of        Empanelment
      accreditation         Electricity
      Board/Companies/other               Page ______ to _______ page
      Client               along with
      empanelment/accreditation
      letter.
14.   Balance sheet and P&L
      Accounts of past 3 financial        Page ______ to _______ page
      years.
15.   Letters/certificates          for
      successful completion          of   Page ______ to _______ page
      work       from       Electricity
      Companies/Board/other.
16.   Details          of          any
      collaboration/tie up        with    Page ______ to _______ page
      Indian/Overseas
      Agency/Organization.
      Any       other       additional
17.   information/certificate.            Page ______ to _______ page
18.   Details of work force with
      the agency.                         Page ______ to _______ page

19. Other      documents (to be
    specified)                            Page ______ to _______ page



                                                                 Seal & signature
                              SECTION-VI
                     PRICE SCHEDULE
                                                  PRICE SCHEDULE


                     Name of Division                          Amount
Sr.
No.                               (Per month per Division)
                                          In Figure          In words

                                 SIRSA (OP) CIRCLE
1.    (OP) City Division Sirsa
2.    (OP) S/U Division Sirsa
3.    (OP) Division Dabwali
                               HISAR (OP) CIRCLE
1.    (OP) Division No-I Hisar
2.    (OP) Division No-II Hisar
3.    (OP) Division Hansi
                            FATEHABAD (OP) CIRCLE
1.    (OP)Division Fatehabad
2.    (OP) Division Tohana
                              BHIWANI (OP) CIRCLE
1.    (OP) City Division Bhiwani
2.    (OP) S/U Division Bhiwani


3.    (OP) Division Ch-Dadri
                                    JIND (OP) CIRCLE
1.    (OP) Division Jind
2.    (OP) Division Narwana
3.    (OP) Division Safidon
                             NARNAUL (OP) CIRCLE
1.    (OP) Division Narnaul
2.    (OP) Division Mohendergarh
                              REWARI (OP) CIRCLE
1.    (OP) Division Rewari
2.    (OP) Division Dharuhera
3.          (OP) Division Kosli
                                  GURUGRAM-1 (OP) CIRCLE
1.          (OP) City Division Gurugram
2.          (OP) Division Manesar
                                  GURUGRAM-II (OP) CIRCLE
 1.               (OP) S/U Division Gurugram
 2.               (OP) Division Sohna
                                   FARIDABAD (OP) CIRCLE
1.      (OP) Old Division Faridabad
2.      (OP) Greater Division Faridabad
3.      (OP) NIT Division Faridabad
4.      (OP) Division Ballabgarh
                                          PALWAL
1.           (OP) Division Palwal
2.           (OP) Division Hodel
3.           (OP) Division Nuh
                                  Open Access Cell Gurugram
       1.       Sr. AO/Open Access Gurugram
      Note: The rates quoted are firm and inclusive of all charges, TA/DA & taxes, duties
      & levies. However, the GST as applicable shall be payable extra.

                                                                 Authorized
                                                                 Signatory
                                                                 (Seal/Rubber Stamp)
                         SECTION-VII

           ANNEXURES
                    CONTENTS

Annexure                  DESCRIPTION                    PAGE
                                                           NO.
A.         Deviation Proposed                              43
B.         Tender Form (Schedule-`C')                     44-47
C.         Internal Audit Manual (Revenue Audit)         48-110
           Sub-Division-wise and category-wise nos. of    111-
D.         connections                                     112
E.         Division-wise estimated man-days required
           for completion of audit of consumers
           accounts for one
                                                          113
                                                      Annexure-A

Sr. Section no. of   Reference   Deviation Proposed
No.    the bid       of clause
       document           no.




                                            Authorized
                                            Signatory

                                               (Seal/Rubber
                                               Stamp)
                                    SCHEDULE- `C'

                DAKSHIN HARYANA BIJLI VITRAN NIGAM LIMITED

                                    TENDER FORM

    From

               _______________________,

               _______________________,

               _______________________,

    To

               The Chief Auditor,
               DHBVN, Hisar



               Offer No:                                     Dated :

Subject: - Submission of tender against Notice Inviting Tender No. CA/RA-
               2018-19/04.

Dear Sir,

                   With reference to your above mentioned notice inviting tender, I/We
hereby offer to carry out the audit of consumers' accounts maintained at various sub
divisions under (OP) Circle, DHBVN, *Hisar, *Bhiwani, *Narnaul, *Rewari, *Sirsa,
*Gurgaon-1, Gurugram-II, *Palwal, *Jind *Faridabad, Fatehabad & Sr. AO/Open Access
for the period 04/2018 to 03/2019, 04/2019 to 03/2020 and further extendable for one
year on the same term and condition on mutual consent on the rates quoted in the
Price Schedule (Part-II) and shall execute the work truly and faithfully within the time
specified and set forth in the attached terms and conditions. The work done will be of
the quality and answerable in every respect with this tender. I/We shall be responsible
for all complaints as regards the quality of work and in case of dispute the decision of
the Nigam will be final and binding on me/us.

·        A Bank Draft No. ______ dated ____________ for the prescribed amount
    of Rs. __________ Rupees _________________________) drawn in favour of
    A.O./EAD, DHBVNL, Hisar is enclosed, as earned money as desired. I fully
    understand that in the event of my/our tender being accepted this earnest money
    shall be retained by you as security till the work is completed as per scope and
    terms and conditions of NIT and to the entire satisfaction of DHBVN.
    2. I/We shall have no claim to the refund of the earnest money prescribed against
    this tender in the event of my/our non-compliance of the work order provided such
    order is placed within the period of validity of my/our tender as indicated in
    paragraph 4 below.
      I further understand that my earnest money will stand forfeited even if I
      withdraw my tender at any stage during the currency of the period of validity.

·     My/Our tender shall remain valid for a period of 120 days from the last date of
      opening of tender (Price Bid).
·     My/Our tender along with the terms and conditions with the relevant columns
      and Annexures duly filled in under my/our attestation and with each page of the
      tender papers (including the enclosed terms and conditions signed by me/us, (in
      the capacity of sole owner/general or special attorney, in proof of which power
      of attorney is attached) is submitted for your favourable consideration.
·     I/We have carefully has/have examined the eligibility criteria and I/we qualify
      the eligibility criteria fixed for tendering. The documents required to be
      submitted in this regard are enclosed.
·     I/We have read the enclosed terms and conditions carefully and have signed the
      same in token of their absolute and unqualified acceptance. My/Our tender
      constitutes a firm offer under the Indian Contract Act 1872 and is open to an
      acceptance in whole or in parts. My/Our offer, if accepted on the attached terms
      and conditions will constitute a legally binding contract and shall operate as a
      contract as defined in the Indian Contract Act 1872 with all its amendments.
           Thanking you.
    DA/As per list attached.
                                                                    Yours faithfully,
    Place:
    Dated:

                                                    Name    &    Full      Address   of
                                                    Tenderers
                                  *Delete if not quoted.
                             LIST OF DOCUMENTS ATTACHED

Sr. Description of Documents attached             Page No.
No.
          Documents     regarding     eligibility
          criteria

1.   Registration with C&AG of India                         No.
                                                             Copy at Page:

     Documents showing experience of audit in
2.   PSUs &                                   Page                  ____     to
                                              ____
     Govt. accounts.

     Document showing the firm's existence for the
3.   last 5                                        Page             ____     to
                                                   ____
     years.

     Agreement      in   original   for   the        joint
4.   venture/collaboration                                 Page     ____     to
     in   case     bid    submitted     under        joint ____
     venture/collaboration.

     Documents (certified copies of P & L Account)
5.   showing
     the turnover of the firm for last 3 years. (In case
     of                                                  Page       ____     to
     collaboration, copies of P&L Accounts of all ____
     firms in
     Collaboration be supplied.)

     Undertaking on NJSP to the effect that the audit
6.   firm has
     sufficient strength of the staff to carry out the audit Page   ____     to
     concurrently for in case work is allotted to the ____
     audit firm.

                         Other Documents

                                                             Page   ____     to
7.   Power of attorney of authorized signatory.              ____

                                                             Page   ____     to
8.   Statement of deviation (Annexure-`A')                   ____

                                                             Page   ____     to
9.   Particulars of bidder                                   ____
      Copy of the agreement between the bidder and
10.   his                                          Page   ____   to
                                                   ____
      collaborators or associates, if any.

      Bid documents dully stamped and signed on
11.   each page                                 Page      ____   to
                                                ____
      by the authorized signatory.

                                                  Page    ____   to
12.                                               ____

                                                  Page    ____   to
13.                                               ____

                                                  Page    ____   to
14.                                               ____


                                                             Seal & Signature
                                               Annexure-`C'


           INTERNAL AUDIT MANUAL
             (REVENNUE AUDIT SECTION)
                   (FIRST EDITION-2008)




Instructions for the Internal Audit Parties/Revenue Audit
Parties in connection with perpetual audit of Consumers'
                       Accounts etc.

                          ******




                       Published by:

           THE CHIEF AUDITOR, DHBVN, HISAR
Introduction: Internal Audit is an independent appraisal function within an organization
for review of the system of control and quality of the performance as a service to the
management. The necessity of having an internal audit system has also been
recognized by the Companies Act, 1956, the Companies (Auditors' Report) Order, 2003,
vide clause 3, sub clause (vii), has made it obligatory for the auditors of all companies
(including Government companies) with a paid-up capital and reserves in excess of Rs.
50 lakh at the commencement of the financial year concerned or having an average
turnover exceeding Rs. 5 crore for a period of three consecutive years, to comment on
whether the company has an internal audit system, commensurate with its size and
nature of business.

1.     General: Erstwhile Haryana State Electricity (HSEB) in recognition of the growing
       role and importance of Internal Audit in a commercial organization like HSEB
       (now DHBVN), decided to constitute the Internal Audit Wing as a separate
       Department under the independent charge of Chief Auditor, now re-designated
       as Chief Auditor. Further, the Internal Audit Department is a tool for
       management which is responsible for checking of expenditure accounts as well as
       for checking of Revenue accounts of the Nigam. The Revenue Audit wing of the
       Internal Audit Department is responsible for the a udit of consumers' as well as
       cash collection accounts. The Revenue Audit Wing is headed by DGM/Audit (Sr.
       Accounts Officer) and the audit is got carried out through Internal Audit Parties.
       Revenue Audit Parties. The Internal Audit Party/Revenue Audit Party forms a part
       of the staff of Internal Audit Department and the audit works done by them is
       controlled by the Chief Auditor.


          i)     Ordinary an Internal Audit Party (IAP) consists of an Assistant
                 Manager/Audit and two Audit Clerks and they are primarily meant for
                 cent-per-cent audit of consumers' accounts of various sub -divisions as
                 provided by the office of Chief Auditor.


          ii)    For better control of IAPs/RAPs, even distribution of work and for
                 convenience of filed offices to contact the concerned audit parties for
                 audit matters, the jurisdiction of each IAP is fixed and out of all sub-
                  divisions under the jurisdiction of an IAP one Sub-Division is fixed as
                  head-quarter of the Internal Audit Party. All the correspondence with the
                  Internal Audit Parties by the head-quarters or by the field offices is made
                  at the head-quarter of the IAP.


           iii)   The Revenue Audit Parties (RAP) consists of a Manager/Audit and two
                  Assistant Managers/Audit. The RAP is primarily responsible to carry out
                  the test audit of consumers' accounts over and above the audit carried
                  out by the Internal Audit Parties. Besides the RAPs are responsible for
                  conducting Special Audit, wherever and whenever required and assigned
                  by the Chief Auditor. The jurisdiction and head-quarter of RAP is fixed
                  like IAP and all correspondence with the RAP is made at the head-
                  quarter of RAP.


           iv)    For the better control a unique number is assigned to each IAP/RAP.


5.   Object of audit: The inspection of the Sub-divisional offices by the Divisional
     Accountants attached to respective Divisions, of the divisional and Sub-divisional
     offices by the Accountant General's Inspecting staff and of the divisional offices
     by the Chief Engineer/Superintending Engineer are of the nature of test audits
     only. But the audit of consumers' accounts of the subdivisions by the Internal
     Audit Party will be perpetual and complete audit, i.e. audit of all revenue
     transactions connected with the consumers' accounts of the Sub -Division. The
     main object to this perpetual audit is that the accounts of a month/quarter are,
     for certain, audit during the following month/quarter and the mistakes and
     irregularities, if any committed during the course of the accounts month/quarter
     detected at the earliest possible with as little delay as possible. Each Sub-
     divisional office will, therefore, have to be audited monthly/quarterly in rotation.


      i)          In addition to the above the Internal/Revenue Audit Parties are expected
                  to educate the staff of the sub division with a view to increase their
                  efficiency in accounts work. Not only the record/books of the sub
                  divisions be audited, corrected and brought upto date but verbal
                  instructions should also be imparted to the sub divisional staff in
                  revenue/accounts matters, pointing out the errors committed by them
                  and explaining the proper procedure to be followed. The instructions
                  may be imparted with a view to minimize the mistakes. It is needless to
                  say that minimization of the mistake will not only reduce the workload of
                  sub divisional staff and audit but also increase their efficiency and will
                  facilitate them to give attention towards other areas of accounts/revenue
                  matters. This will also result into elimination of cases of loss of revenue
                  and harassment to consumers.
          ii)     The principal of audit i.e. "General is more important than
                  particular"    should       be   followed and where     omission is    found
                  made/irregularity is found committed in general, the point should be
                  taken up with the sub divisional staff and the same should be got set
                  right. Such omissions/irregularities should not be ignored simply because
                  of non-involving of under-assessment/loss of revenue.
          iii)    It should also be checked that the instructions issued by the Nigam are
                  followed meticulously and timely. Non-compliance/non-observance of
                  instructions should be taken seriously and should be dealt accordingly.
                  Wherever required, a special report should be made to head-quarter as
                  non-compliance/non-observance of instructions forfeits the very purpose
                  of issue of instructions.
6.   Books of Reference: In additions to the ordinary books of references viz.,
     Account Code Volume-III, Departmental Financial Rules, Punjab Financial Rules,
     Banking Instructions and Punjab Public Works Department Code etc. the
     Internal/Revenue Audit Parties should be familiar with the contents of the
     following documents:-
     k.          Application and Agreement Forms for all categories of consumers including
                 Temporary Supply.
     l.          Schedules of Tariff for all categories of consumers.
     m.          Schedule of Service and General Charges.
     n.    Abridged Terms and conditions of Supply for all categories of consumers.
     o.    Model agreement for public Lighting Supply and Special agreements with
           Industrial and Bulk Supply Consumers.
     p.    Sales Manual Instructions, Manual of Instructions and Manual of Orders.
     q.    Regulation for     duties   and responsibilities of   various functionaries
           responsible for the upkeep and maintenance of consumers' accounts.
     r.    Sales Instructions, Sales Circular and other allied issued by the Head
           Office from time to time.
     s.    Tariff Orders issued by the HERC from time to time.
     t.    Clarifications issued by the Head Office/concerned Department from time
           to time.
7.   Register of Special Points: A register of special points shall be maintained at
     headquarters in Revenue Audit Section. All the points referred to Internal Audit
     Wing for special investigation by the higher authorities or management shall be
     entered in this register. Further, the revenue audit wing shall also be responsible
     to enlist and post all the point for special investigation/checking based on the
     reports received from field offices, complaints and the circulars/instructions
     issued by the Nigam from time to time in the said register. Separate pages may
     be allotted keeping in view the gravity of points of investigation and types of
     points. These points shall be reviewed from time to time and shall be conveyed
     to the Internal Audit Parties/Revenue Audit Parties or Special Audit Parties being
     deputed for audit. The compliance by the audit partied in this regard shall also be
     watched and reviewed from time to time.
8.   Maintenance of Daily Progress Register: Incharge of Internal/Revenue Audit
     Party should maintain a diary to show the daily work done by himself and his
     audit clerks. All members of the party should sign the diary daily. The diary
     should be maintained in a register duly bound and page numbered. The pages
     should be numbered before the register is brought to use. Particulars of the work
     done by each member of the audit party from day to day should be briefly
     written up in the Progress Register.
      i)     For all outgoing and in-coming letters, Dispatch and Receipt Registers
             (foolscap size) should be maintained by one of the audit clerks in each
             audit party.

9.   Intimation of visit: The tour programme of each Internal/Revenue Audit Party
     shall be prepared and issued by the Chief Auditor (Revenue Audit). The tour
     programme shall be prepared on quarterly basis and in such a way that all the
     offices under the jurisdiction of Audit Party are audited in rotation. Immediately
     after receipt of approved tour the incharge of Audit Party should give to the
     AGM/SFM Sub division/office sufficient notice in advance of the dates of their visit
     to enable the AGM/SFM to be present except that when the former may be
     required by the Chief Auditor to make surprise visits to Sub divisional offices. In
     case any change in the tour programme in rotation is required the request should
     be submitted to the headquarters well in time so that the same is considered
     while issuing the tour programme for that quarter. The change in the rotation
     shall only be allowed on cogent reasons only.


      i)     While submitting the intimation of visit the incharge of Audit Party
             should ask the AGM/SFM incharge Sub-Division/Office to keep ready all
             the record which was not produced during previous visit of the Sub-
             Division/Office and the cases which he wants to get audited/pre-audited.

      ii)    Ordinarily the actual movements should be in accordance with the tour
             programme; but if in any case, a change is anticipated, the approval
             should be obtained from headquarter and on receipt of approval or in
             anticipation of approval the change should be notified to all the
             concerned well in time. If the halt at any place is estimated to exceed
             the time prescribed by the Headquarter, the prior approval of the Chief
             General Manager should be obtained.


      iii)   With a view to effecting economy in Traveling Allowances the tour
             programme for the months, in which there is a spell of holidays
              exceeding three days, should be so arranged that these holidays are
              spent at the headquarters and not at outstations, except that when the
              Audit Party, just before the holidays, is at a station, returning from which
              to headquarters involves travelling allowance exceeding the amount of
              daily allowance for the number of holidays.

       iv)    Permission to leave temporarily the station of duty or grant of
              casual leave to the audit staff: All matter regarding leave, leaving the
              station, change in programme, etc., should invariably be referred to the
              Head Office in time and prior sanction should be obtained.
             In case of extreme urgency of private nature, however, incharge of Audit
             Party may leave the station on a holiday in anticipation of the approval of
             the Headquarters which should be applied for at once. In the case of audit
             clerks intending to leave the headquarters on the holidays, the incharge of
             Audit Party may grant the permission and inform the Headquarters of his
             having done so. Incharge of Audit Party may also grant casual leave not
             exceeding two days to the audit clerks in case of urgency subject to the
             approval of the Headquarters, which should be obtained in due course.


10.   Procedure of audit: Immediately after his arrival in the Sub divisional office the
      Internal/Revenue Audit Party should carry out a casual inspection of the
      consumers' accounts of the Sub divisional to see and ensure that internal control
      over the upkeep and maintenance of consumers' and revenue accounts exists
      and the same are maintained strictly in accordance with the instructions laid
      down for the same. The Audit Parties should also check and ensure that the
      checks prescribed for the supervisory staff/officers are being carried out by the
      supervisory staff/officers meticulously and that the checking being carried by
      them is reliable and effective.


       i)     Immediately after receipt of tour programme from the headquarters, the
              concerned Audit Party shall intimate the concerned AGM/SFM incharge
              Sub Division/Sub Office about the date (s) of inspection and audit month
               (s) provided for the audit. The AGM/SFM shall be asked to keep all the
       record (including the record not produced earlier) ready for the
       inspection.


ii)    On the 1st day of visit the Manager/Assistant Manager Incharge of the

       party will meet the AGM/SFM incharge of the Sub Division/Office
       personally and shall issue a Half Margin asking him to intimate whether
       any priority work (e.g. cases prepared under Land Recovery Act, award
       (s)/decision(s) of Arbitrator/Court/Negotiation Committee/Competent
       authority etc.) is pending for the audit or not. The IAP will also ask the
       AGM/SFM to intimate about the new connection released and the
       connections permanently disconnected after last visit of the audit party
       and produce the relevant record in respect of such connection. The HM
       in question will be singed by both i.e. AGM/SFM and Manager/Assistant
       Manager incharge of the Audit Party as a case of joint note of discussion
       or Minutes of Meeting and will be returned by the AGM/SFM on the same
       day or latest by the next working day after recording the reply. The IAP
       shall audit/pre-audit all the cases so reported by the AGM/SFM incharge
       of the Sub Division/Office on the priority basis but it would be the duty
       and responsibility of the Sub Division/Office to produce all relevant
       record demanded by the audit. The responsibility of delay in
       auditing/pre-auditing of such cases due to non-production of record will
       rest upon the AGM/SFM and CA/UDC (R) of the Sub Division/Sub Office
       concerned.
       In case the AGM/SFM Incharge of the Sub Division/Sub Office happens
       to be on leave or out of station, the above formalities will be observed

       on the 1st day of returning of the AGM/SFM to his office.

iii)   The actual cash in hand with the cash balances of both the Cash Books

       (General and Revenue cash book) shall be checked on the 1 st day of visit
       by the incharge of the Audit Party. Occasional checking of cash during
       the visit shall also be conducted by the IAPs/RAPs.
iv)   Issue of Half Margin: Each and every observation on checking of the
      accounts/record including under-assessment, omission, irregularities and
      non-observations of instructions should be pointed out through Half
      Margin.
      However, cases of petty under-assessment of revenue arising in a
      routine manner and not involving any important aspect or interpretation
      of rule/tariff etc, should not be taken up through half-margin. Instead
      these should be brought to notice of the AGM/SFM/Commercial
      Assistant/UDC concerned and got charged to the consumers' accounts
      through SC&AR. Entry of the same shall be recorded in the Register of
      Petty under-assessments. Realization of these items shall be checked
      during next visit of the sub division on random basis.
      The IAPs/RAPs are required to prepare and issue the Half Margins on the
      printed Half Margin Pads supplied by the headquarters. Issue of half
      margin on the blank papers or local printing/purchase of half margins is
      not allowed. These instructions should be followed strictly and
      meticulously. However, the audit party shall not issue any half margin of
      over-assessment or for the refund. Such cases noticed if any, should be
      brought into notice of AGM/SFM verbally and the issue regarding
      allowing of refund should be left on them.


v)    The Half-margin should be prepared in duplicate by using carbon paper
      and the original half-margin should be handed over to the AGM/SFM
      incharge of the Sub-division/office. The duplicate half margin shall
      remain in the Half Margin Pad/Book.


vi)   The RAPs/IAPs will maintain a register of issue of half margin on the
      prescribed Register and in accordance with the instructions as printed on
      the Half Margin Register. Separate registers will be opened for each Sub
      Division/Sub Office. The RAP/IAP shall prepare the half margins on the
      daily basis and shall hand over the same to the AGM/SFM or his
      authorized representative on the same day or latest by the next
        morning. The AGM/SFM shall also ensure that no delay in receipt of the
        half margin is caused by him or by his authorized nominee. The
        inspecting officers while conducting the checking of AGM/SFM /Sub
        Division/Sub Offices will also scrutinize the Register of Half Margins and
        shall ensure that there is no delay in issue and handing over the half-
        margins. Non-issue of half-margins on daily basis shall attract disciplinary
        action.


vii)    All the half margins issued by the Audit Party shall be first entered in the
        prescribed Half Margin Register and then shall be handed over to the
        concerned AGM/SFM. Acknowledgement of the receipt of the half margin
        shall be given by the AGM/SFM himself in the appropriate column of the
        Half Margin Register. However, the AGM/SFM can issue an Office Order
        to effect that the half margins will be received by any other official
        (Name & Designation to be mentioned) on his behalf but in such case he
        would have to endorse the copy of the same to the concerned IAP and
        also the Chief Auditor, DHBVNL, Hisar. In case he (AGM/SFM) issues
        such order, he (AGM/SFM) would be held responsible for the disposal of
        HM, as if he had personally received the HMs.


viii)   On the closing day of audit inspection, the RAP/IAP shall prepare, a list
        of all the half-margins issued during the visit showing their disposal by
        the Sub Division. This list shall be signed by the Incharge RAP/IAP as
        well as by the incharge of the Sub Division/Sub Office or his authorized
        nominee and a copy of the same shall be submitted to the concerned
        DGM, GM and Chief Auditor. The concerned DGM/GM shall scrutinize the
        list and take up the matter with concerned AGM/SFM for disposal of
        pending half margins, if any.


ix)     Disposal of Half-Margins by Sub Division: The observations made
        by the Internal Audit through Half Margin Memorandum should be
        scrutinized by the AGM and the amount of short assessment where
        found chargeable, should be charged to the consumers' accounts within
one week of the receipt of the half margin. The half margins not
involving any under-assessment should also be disposed-off immediately
by expediting the information asked for or by complying the observations
as made in the half margin. The importance of the half margin should
not be assessed on the basis of involvement/non-involvement of the
short/under-assessment and all the half margins issued by audit should
be disposed off immediately. Where any site checking or verification of
record etc. is involved the half margin should be returned within 7 days
of its issue.


  ·   Where the amount pointed out by the Audit Party is not found
      chargeable, the half margin should be returned to the Audit Party
      after recording the detailed reply/justifying the reasons and quoting
      the instructions under which the amount pointed out in the half
      margin is not chargeable. The half margins not involving any under-
      assessment should also be disposed off accordingly.


  ·   The Audit Party shall examine the reply submitted by the AGM(OP)
      for non charging the Half Margin and will put up the same to the
      local IAP/RAP concerned alongwith its comments/recommendations
      on the reply. In case the reply submitted by the AGM/SFM is not
      found/considered as in order or justified, the same shall be
      returned    back   by    the    local   RAP    after   recording   the
      instructions/reasons for wphich the reply submitted by the Sub-
      Division/office cannot be accepted. All the Half Margins whether
      charged or not chargeable shall form part of report.


  ·   In case the AGM/SFM is convinced with the further observations
      made by the Audi Party, he should accept and comply with the
      observation made in the half margin. Where the AGM feels that the
      audit observations are not correct, he should refer the case to his
      DGM (OP) within one week of the receipt of the Half Margin giving
      full justification for non-acceptance of the Half Margin.
·   The DGM (OP) should examine and consider each case referred to
    him with reference to the observations raised by the audit and reply
    submitted by the AGM/SFM and convey his decision to the
    AGM/SFM within 10 days of the receipt of reference from AGM/SFM.
    In case the audit observations are not accepted by him, a copy of
    the reply should also be endorsed to the Internal Audit Party
    simultaneously alongwith a copy of the Half Margin.


·   The Internal Audit will review the decision of the Executive Engineer
    and in case the audit is not satisfied with the reply, the complete
    case should be referred to the Chief Auditor (Revenue Audit) Hisar
    within one week of the receipt of reply from the DGM/ (OP).


·   The Chief Auditor shall review the case and where he upholds the
    view of the Internal Audit; he will take up the matter with the
    General Manager/OP and Chief General Manager/OP concerned and
    ensure its settlement within two months from the date of first
    reference.


·   The Chief Auditor shall submit a quarterly statement to the
    Management indicating the cases, which have been taken up by
    him with the GMs & CGMs (OP) and have not been settled within
    two months from the date of his first reference.


·   In case above instructions for the disposal of the half margins are
    not observed by the AGM/SFM incharge Sub-Division/office is not
    followed meticulously and disposal of the half margin is delayed
    without any cogent/justified reasons, he shall be held responsible
    for loss sustained, if any, due to delay in disposal of half margin
    and the loss sustained due to amount becoming irrecoverable
                    and/or interest losses @ 12% PA shall be recovered from
                    him/them.


       x)     On the closing day of the audit inspection, the IAP will again discuss with
              the AGM/SFM incharge of the Sub Division/office on all the important
              issues, including the general irregularities noticed in the upkeep and
              maintenance of consumer's accounts, if any, suggesting further action to
              be taken by the Sub Division/Sub Office. A joint discussion note of the
              discussion held will be prepared on the half margin and will be signed by
              both. The details of the records not produced to the audit shall also be
              recorded on the H.M. itself.

       xi)    The IAPs are required to submit their report on the prescribed Performa
              (Forwarding Memo) within 10 days of close of audit. The submission of
              Forwarding Memo within the stipulated period shall be ensured by the
              IAPs. The IAPs shall also enclose the copies of the half-margins issued

              on the 1st day and closing day of the audit inspection (as referred to
              para-7.2 and para-7.10 above.)

11.   Sphere of audit: All records connected directly or indirectly with the consumers'
      accounts should be audited by the Audit Party. The following points require
      special attention:-


       i)     After introduction of computerized billing, the checking of consumers'
              ledgers with reference to mistakes in calculations, totaling and applying
              of rates etc. are not required to be carried out. As such checking of
              ledgers by IAPs/RAPs has been dispensed with. For this purpose only
              software audit is required to be carried out. However, the audit parties
              shall continue to check the billing of some consumers on random basis to
              ensure that the software application is correct and no manipulation is
              being done. The consumers' of all groups should be taken into such
              random checking. The audit party will also maintain a record of such
              consumers whose accounts are completely checked/audited in all respect
      during such random checking. In case any discrepancy (even minor) is
      noticed during such checking the same shall be reported to the
      Headquarter immediately and personally.


ii)   Even after relaxation of checking of consumers' ledgers, checking of
      other records as per details given as under and assessment/realization of
      revenue shall be carried out on the basis of various
      checklists/exceptional reports generated by the computer billing agency.
      The checking of following records shall be continued to be checked on
      cent percent basis as hereto:-
      i.      Service Register.
      ii.     Test Report Register.
      iii.    Electric Measurement Books.
      iv.     Consumers' cases of all new connections released.
      v.      Consumers' cases of all extension/reduction of load/Contract
              Demand.
      vi.     Register of dismantlement of permanent and maintenance works.
      vii.    Streetlight Register.
      viii.   Meter Reading Record/ Meter sealing record.
      ix.     CA-21 and CA-22.
      x.      Energy Variation Register.
      xi.     All job orders viz. Service Connection Orders, Reconnection Order,
              Disconnection Order, Sundry Job Order, Meter Change Orders and
              Fuse Replacement Orders etc. etc.
      xii.    All M&P checking reports issued from the date of last checking.
              The cases of delay in checking/non-checking within the prescribed
              time shall also be watched and pointed out. Further it shall also
              be checked whether Register of M&P Checking Register is
              maintained properly or not.
      xiii.   All checking reports of checking carried out by Vigilance/Special
              checking parties and authorized officers. It will be duty of the Sub
              Division to get checked each checking report from audit. No audit
              party/audit personnel shall be held responsible in case any such
              report is not got checked from audit or is not produced to audit.
              However, where a proper register of such checking is maintained, it
              will be duty and responsibility of audit to check cent percent
              checking report as entered in the register or pointed out the
              missing reports.
         xiv. Each and every item entered in the SC&AR with reference to its
              correctness and admissibility. It would also be checked and verified
              that the same has been entered in the advice register and has duly
              been posted in the ledger.
       xv.    Revenue Cash Book, Remittance Register, Bank Ledger and Main
              Cash Book. Revenue collected during a month as per Revenue Cash
              Book shall be compared with the total realization posted in the
              ledgers as per payment Final Listing (Date wise and group wise).
              The variation/discrepancies, if any shall be pointed out by the audit
              but the account-wise reconciliation shall be made by the Sub
              Division under intimation to audit.
       xvi.   Implementation of awards announced by the Arbitrators and the
              court cases decided by the courts of law.


iii)     The computer-billing agency is supplying below noted lists called
         exceptional lists. The action to be taken by the Sub Division on each list
         is explained against each. The audit parties during audit inspection will
         check that the action as required to be taken in each list is taken
         promptly by the Sub Division and shall point out omission/irregularities/
         discrepancies noticed, if any. In the cases where the loss of revenue is
         sustained due to non-action by the Sub Divisional staff a specific report
         will be made by the audit parties for initiating action against
         delinquents/person(s) at fault.



Sr.      Name      of
No.      exceptional     Action to be taken by (OP) staff
         lists
1.    List of bills All such bills are required to be checked and where any
       check before discrepancy is noticed is to be corrected before the same is
       issue.           issued i.e. delivered to the consumers. This is required to
                        minimize complaints regarding issue of incorrect bills to
                       the consumers.
2.    Faulty/ Copies of these lists should be immediately passed on to
      defective           SFM/FM I/c area for verification of the meter. Where the
       meters.             meters are found faulty/defective/burnt/glass broken/ M&T
                           seals broken, the same should be replaced immediately
3.    Meter Burnt. and where working of meter is found within permissible
                        limit, the corrective advice is to be sent to billing center.
 4.   Meter      Glass It is also to be verified and checked that the
      Broken.         average/adhoc units billed to the consumer are not less
                      than actual consumption recorded by the meter even if it is
 5.   M&T        seals faulty. In such cases difference should be charged
        found broken.    immediately to avoid accumulation of dues and average
                        units based on the connected load/reasonable
                        consumption should be got enhanced besides immediate
                        replacement of the defective/faulty meter.
                        The adhoc charges billed by the Computer Center are
                        always provisional charges and the consumer account is
                        required to be overhauled as per instructions contained in
                        SMI-4.14 i.e. on the basis of average consumption
                        recorded during corresponding months of preceding year,
                        failing which average consumption of preceding 6 months
                        failing which average consumption of preceding 3 months
                        for meter being defective. In case no reasonable base is
                        available or the available base is less than 3 months the
                        consumer account is to be overhauled on the basis of
                        average consumption of succeeding 3 months after
                        installation of a correct meter.
                                                                          Page 62


6.    Negative         The actual reading shall be got verified through SFM/FM
      reading.         Incharge of area and further action shall be taken as per
7.    Dial over.       report of finding.
8.    High/Nil /low
      consumption.
9.    Provisional      The consumption of the consumer shall be got ascertained
      (PL) basis.      by issue of notice of assessment or through SFM/FM
                       Incharge of area. Where the reading cannot be taken
                       even after issue of notice/deputation of SFM/FM the
                       supply
                       of the consumer shall be disconnected from the pole and
                       shall not be restored till reading is taken. In case the
                       consumer does not come forward for concurrent two
                       billing cycles after temporary disconnection of supply his
                       premises shall be disconnected permanently. In no case
                       the premise should be allowed to be shown as locked for 6
                       months concurrently.
10.   Meter and /or    The bills issued before and after making correction in the
      Reading          previous data/master data file shall be checked to ensure
      correction       its correction.
      PDCO/RCO/
11.   Status           All the cases appearing in this list are to be checked to
      change           ensure its correction and charging of additional
      cases            amount/average charges, if any, under the existing
                       instructions.
12.     of new
      List             The particulars entered in the master data file at the time
      connections      of starting of billing is shown through this statement. It
                       shall be checked that the billing has been raised from
                       actual data of connection and that all the particulars of
                       consumer as entered in the master data file are correct.
      Mete
13.   r        change The final reading as well as new initial reading shall be
      cases            verified to ensure its correction. It shall be further checked
                       and ensured that where any additional amount including
                         average charges is required to be charged the same is
                         charged. The cases in which the meter has been changed
                         being defective and which were being billed on `PL' basis
                         are to be checked with care to ensure that the PL charges
                         are not adjusted by the computer. In such cases, the
                         consumer account is to be overhauled as per provisions of
                         SMI-4.14 and the provisional charges are to be adjusted
                         only at the time of overhauling of consumer's accounts.
 14.   List          of A list of such consumers who were issued bills in the last
       defaulters        month and have not made payment is being supplied
                         along with each billing cycle. For example while issuing the
                         bills for cycle 21 the list of defaulters for cycle 11 is
                         supplied. The Sub Division shall examine these lists and
                         take action to get realized the payment by issue of
                         TDCO/PDCO. A list involving defaulting amount more than
                         a specific amount can be obtained from the computer
                         center on specific request.


iv)    The checklists as under are supplied by the computer-billing agency
       regarding realization of amount as posted in the computer ledger. The
       action required to be taken on these lists is explained against each. The
       audit parties shall check these exceptional lists on cent percent basis and
       shall point out omission/irregularities etc. if any.
1. Payment    F1st     These lists can be considered as a print out of CCR
   listing             Book/Bank Challan as the case may be. These lists are
                       generated batch card wise and date wise. The Sub
                       Division is required to check that the amount as shown in
                       payment first listing agrees with the amount shown in the
                       CCR Book. In case there is any difference in the amount
                       as shown in the check list and amount shown in the CCR
                       Book/Bank Challan, the account wise discrepancies is to
                       be ascertained and the mistake is to be set right through
                           SC&AR. Necessary remarks has also be recorded in these
                           check list to avoid duplicity.
                           These lists shall be properly maintained in a separate
                           folder.
2
.     Payment final        The amount as shown in the payment first listing is
    listing (Ledger-       segregated ledger wise and group wise. Through these
     wise    and data      statements the amount to be posted in the ledger at the
    wise)                  time of next billing cycle is shown. In other words only
                           the realization as appearing in the payment final listing
                           should be found posted in the ledgers. These check lists
                           therefore should be maintained ledger wise or should be
                           placed with ledger. These check lists are much important
                           and require double-checking. All the entries of this
                           checklist must appear in payment first listing and all the
                           realization posted in the ledger must appear in these
                           check list. The Sub Division shall therefore, carry out the
                           checking of the same accordingly.
3
.     Payment      final   Group-wise and date wise totals of payment final listing
    listing    (Group-     are shown in this list. This list is generated at the time of
     wise     & date       each billing cycle or for the batch cards submitted by the
        wise abstract)     Sub Division. As such, at least 4 lists are supplied during a
                           month. Reconciliation of cash realization as posted in the
                           consumers ledger and amount received as per Revenue
                           Cash Book can be made only with this statement. These
                           lists are, therefore, required to be maintained in a
                           separate folder.
4
. Check list      of       The amount debited/credited to the consumer account
  SC&AR (JE List)          through SC&AR is shown in this checklist. It is therefore,
                           required to be checked that all the entries made in the
                           advice register appears in the check list and vice versa
                           only the amount as shown in the advice register is
                        appearing in the check list. Further in ledger also all the
                        items appearing in the checklist and vice versa only the
                        amount appearing in the checklist should be found
                        posted. These lists should also be placed with ledgers.
v)      In addition to above checking the audit party shall also carry out
        following checking:-
       (a)     Compliance of audit observations raised during previous audit
               inspections through audit note(s) if specifically asked to do so.
       (b)     Realization of revenue audit paras issued by IAPs/RAPs and
               reporting of it to Headquarter.
       (c)     Watching of compliance of instructions issued by the Nigam in the
               Sub Division. The cases in which financial loss is involved shall be
               reported to Headquarter through a specific report.
       (d)     Checking on other points as assigned by Headquarter from time to
               time.


vi)     The points which require checking by the Internal Audit Parties have
        been incorporated in the checklist for audit of consumers' accounts and
        are placed at Annexure- "A". The checklist is not exhaustive but is
        illustrative only. The Audit Parties should update the checklist and add all
        those points which they detect and found worth to include in the
        checklist.

vii)    Each     item   of   the   record   checked    by   the    Manager/Assistant
        Manager/Audit or his Audit Clerks should invariably be ticked with audit
        pencil. The audit certificate as below should be recorded by the
        Manager/Assistant Manager/Audit under his dated signature on all the
        records audited by the audit party. The Audit Clerk should also put his
        dated signature under the audit certificate on the records checked by
        him. In case a record or document is audited partly by the
        Manager/Assistant Manager/Audit and partly by the Audit Clerk/ Clerks,
        the portion checked by each should be specified in the audit certificate.
       viii)


                                          AUDITED
                        Dated Signature of Member of Audit Party
                             (Date and Signature should be in ink)
               Note: - It should be clearly understood that a certificate of check
               recorded by an Audit Clerk on the record checked by him does not
               absolve the Manager/Assistant Manager/Audit of his
               responsibility of proper scrutiny and supervision of the audit
               work as a whole.

12.   Distribution of duties amongst the members of the audit party: The Audit
      Parties are expected to work as a team and shall be solely responsible for the
      cent per cent audit of consumers' accounts, but in order to fix responsibility in
      case of delinquencies in audit work on the part of the various members of the
      audit party the duties of the Manager/Assistant Manager and the audit clerks with
      regard to the checking of consumers' accounts/records are distributed as under: -



       i)        The Manager/Assistant Manager/Audit should check the following
                 records:-
               (I)     Software audit by checking the bills on random basis.
               (II)    All Job Orders viz. Service Connection Orders, Reconnection Orders,
                       Disconnection Orders, Meter Replacement Orders, Sundry Job
                       Orders etc. etc.
               (III)   General/Main Cash Book, Revenue Cash Book and Remittance
                       Register.
               (IV)    Cases of new consumers with relevant records.
               (V)     All checking Reports of M&P, Vigilance wing and Operation staff.
               (VI)    Registers of [1] variation of energy, [2] dismantlement of
                       permanent and maintenance works and [3] Street Light.
               (VII) All refund cases allowed during the period of audit.
          In addition to the above it will be the duty of the Manager/Assistant
          Manager/Audit to write Audit Reports and exercise general scrutiny and
          supervision over the work of the audit clerks.


   ii)         The Audit clerks should check the following records: -
          a.        Ledgers ­ all exceptional/checklists issued/supplied by the billing
                    agency while issuing the ledger/bills.
          b.        Checking of all advices sent to the billing agency/section with the
                    originating record and posting of the same in the ledgers.
          c.        Consumers' Cash Received Book with duplicate copies of Receipts
                    (From-04).
          d.        Consumption Security Register (including the opening balances)
          e.        Sundry Charges and Allowances Register
          f.        Service Register
          g.        Reconciliation of cash realizations posted into the ledgers with the
                    amount received as per Revenue Cash Book
          h.        Abstract Returns
          i.        Measurement Books
          j.        Connected Load Registers (general scrutiny and check of some
                    items at random).
Note: (I) All Manager/Assistant Manager/Audit must abide by the above duty list,
                 in case, however, a Manager/Assistant Manager incharge of Audit
                 Party has to make any deviation from the same due to some cogent
                 reasons, he may do so, but he must record the fact of his having done
                 so, giving reasons for the change in the Daily Progress Register which
                 is being maintained by the audit party. He should also intimate to the
                 Head Office about the same at the end of the month.


         (II) Half margins in respect of all omissions and irregularities should be
                 written by the respective members of the party in respect of the
                 records checked by each and not by one member only on behalf of the
                 others.
       iii)   In the above duty list of the audit clerks no demarcation has been made
              in the duties of the two audit clerks. It is expected that the
              Manager/Assistant Manager/Audit of each party would distribute the
              work between his audit clerks on a fair basis and according to his
              judgement in the best interest of the work.

13.   Form of Forwarding Memo/Audit Report: The Forwarding Memo/Audit
      Report should be prepared on the prescribed computerized format copy of which
      is placed at Annexure- `B'. The Audit Party should make a copy of the Forwarding
      Memo/Audit Report of the format before preparation of report. So that copy of
      the format is always available with the party and the same is not overwritten.


       i)     The Forwarding Memo has been designed in such a way that all the
              information on the audit conducted by the Audit Party is reported to
              headquarter. As such it is desired from the Audit Parties that all the
              information is filled in correctly and no column is kept blank. In case any
              column of the Forwarding Memo is kept blank, it will constitute non
              checking on the related point by the Audit Party and action shall be
              taken accordingly.


       ii)    Whenever deemed necessary, confidential reports of irregularities of
              serious and important nature should be sent to the Head-quarter
              addressed to the Chief Auditor or Deputy General Manager/Revenue
              Audit by name.

       iii)   All the cases of irregularities/omissions noticed in upkeep and
              maintenance of consumers' accounts must be reported to headquarters
              through a separate letter addressed to Chief Auditor or DGM/revenue
              Audit.

       iv)    All the half-margins issued during the audit and returned by the Sub
              Division should be incorporated in the Forwarding Memo. The Half
              margins dropped on the reply of the Sub Division/Office should not be
        incorporated in the Forwarding Memo but should be submitted to
        headquarters for scrutiny and record. The Audit Report of all the half -
        margins of difference of opinion between audit and Operational staff
        should be prepared and submitted to headquarters alongwith Forwarding
        Memo for scrutiny and further action. The Audit Report should be
        prepared with care so as to avoid further correspondence and decide the
        issue at the earliest. The observations made by the audit, reply
        submitted by the Sub-division/office on the observations raised by the
        audit and the point of disagreement dully supported with
        facts/instructions should be clearly mentioned/incorporated in the audit
        report. Wherever required, the supporting documents should also be
        annexed to the Audit Report.


v)      Points of little or no importance should not be including in the Audit
        Report.
vi)     The Audit Note will be written from the half margin concerned
        embodying the original objection, the Sub divisional Officer's reply and
        further remarks by the Incharge of Audit Party.


vii)    At the completion of the audit, the Audit Note should be delivered to the
        Sub divisional Officer and his acknowledgement, stating the total number
        of items and pages, obtained. No copy of the audit note should be kept
        by the Audit Party nor should a copy be sent to the Head-quarter by the
        Audit Party.


viii)   The Audit Report together with all the half margins and the
        acknowledgement referred to in the preceding sub-paragraph should be
        submitted to the Head-quarter for further disposal. The report should be
        written neatly in a polite language so as to avoid any offence to the Sub
        divisional Officer, the gist of whose reply should also be embodied in it.
        It should be arranged under suitable headings. The real underlying idea
        is that the audit reports should be so brief as to involve the minimum
        amount of additional work on the staff of the Sub divisional offices
              audited. They should be written in such a manner as to prove instructive
              and educative, without any offence to the staff. This aim can be
              achieved only by the goodwill and mutual co-operation between the
              auditors and the staff of the Sub division being audited. Every body
              connected with the work should, therefore, develop in himself a sense of
              such a co-operation.


       ix)    The efficiency of an Internal/Revenue Audit party would be judged as
              much by the improved standard of the accounts work done by the
              clerical staff employed in the various Sub divisional offices which they
              inspect as any other thing. The ultimate aim of every Audit Party should
              be to educate the Sub divisional staff in such a manner as to improve the
              standard of efficiency of their accounts so that in due course of time it
              should be possible for the audit party to the state in their report that the
              accounts have been audited and every thing has been found correct and
              in order. The Sub divisional Officers should, therefore, afford every
              facility to the Audit Parties, in carrying out their work, and full co-
              operation should be shown to enable them to complete their audit
              satisfactorily within the limited time at their disposal.


       x)     The audit note duly replied to should be sent by the Sub divisional
              Officer concerned to the concerned Audit Party within a fortnight from
              the date it is delivered to him.


14.   Action to be taken at headquarters: On receipt of the Forwarding
      Memo/Audit Report from the Audit Party the same shall be scrutinized at the
      Headquarters and the report of findings relating to the office audited will be
      prepared. The report shall be put up to The DGM/Revenue Audit dully
      commented and highlighting the under-assessment detected & got charged,
      details of half margins pending with the office audited & under-assessment
      involved therein, status of upkeep and maintenance of consumers' accounts and
      revenue accounts, irregularities/omissions found committed and existence of
      internal Control in the sub-division/office. The DGM/Revenue/Audit shall pass
orders regarding action to be taken on each point and also obtain
approval/concurrence of the Chief Auditor wherever required.


 i)     The Draft Audit Report submitted, if any, shall also be scrutinized and
        the observations raised by the audit through half margin, the reply
        submitted by the operational staff and further observations made by the
        audit party shall be examined and submitted to the DGM/Revenue Audit
        dully commented. The DGM/Revenue Audit may pass orders to take
        further   action    or   submit        the   case   to     Chief   Auditor   for
        concurrence/approval of his orders. The Chief Auditor after careful
        consideration of the case may concur the orders passed by the
        DGM/Revenue Audit or record his own orders.


 ii)    Further action on the Forwarding Memo/Draft Audit Report shall be
        taken by the office as per orders recorded by the DGM/RA or Chief
        Auditor as the case may be and the follow up action shall be taken till
        the case is finalized.


 iii)   The irregularities/omissions/shortcomings as reported by the audit party
        shall be conveyed to the concerned AGM/SFM with a copy to DGM/GM
        concerned,         asking         to         set         right     all       the
        omissions/shortcomings/irregularities and submit the compliance report
        within a stipulated period. In case the irregularities/omissions etc. are
        not discontinued and are repeated in the sub-division/office, a report of
        the same shall be prepared and put up to Chief Auditor for taking up the
        matter with higher authorities or to report the facts to management.


 iv)    The Objection Book of all the revenue audit Paras shall be maintained at
        the headquarters. For the better management the Paras shall be
        classified into [a] Minor Para [b] Major Para and [c] Paras of Serious
        Nature involving fraud/embezzlement/ misappropriation of revenue. The
        financial limit of Petty, Minor & Major under-assessment shall be fixed by
        the Chief Auditor from time to time. Where any item is placed in the
      Objection Book of Paras of Serious Nature; the name of the
      officer/official involved in the Para as well as extent of his responsibility
      shall also be recorded in the Objection Book and vigorous pursuance
      shall be made till is finalization. The realization of amount of Minor/Major
      Paras shall be watched regularly and the vigorous pursuance shall be
      made till realization/settlement of Para.


v)    The amount got charged by the audit cannot be refunded without
      concurrence of audit. In case after charging of the amount to consumer's
      account, it is noticed that the amount is not chargeable, the AGM/SFM
      concerned shall prepare a detailed case along with the documentary
      evidence on the basis of which the amount is not found chargeable and
      shall put up the case to the audit party concerned for verification of facts
      and recording his comments. The detailed case dully verified and
      commented by the concerned audit party shall be submitted to Chief
      Auditor for approval of withdrawal of Para from the Objection Book and
      according concurrence for refund.


vi)   There may be certain cases in which the amount charged to the
      consumer's accounts on the behest of audit is o bjected by the consumer
      on one pretext or the other. In such case the AGM/SFM concerned shall
      prepare a detailed case quoting the instruction as well as his comments
      as why the amount in question is not chargeable and submit the same to
      the authority competent to decide the same under Sale Manual
      Instruction No-5.18 for deciding the case. The competent authority will
      pass well speaking order in the case. After the case is decided by the
      competent authority, if any amount becomes refundable, the concerned
      AGM/SFM shall submit the case dully verified and commented by
      concerned audit party to Chief Auditor for concurrence. The case shall be
      examined at headquarters and shall be submitted to Chief Auditor for
      decision through DGM/RA.
        vii)   There may be other cases in which no audit observations are involved
               but refund is to be allowed as per Award of Arbitrator, decision of Court
               of Law/competent authority, the refund shall be allowed without pre-
               audit in case amount to be refunded is up to Rs.50,000/-. Such cases
               shall be post audited during the next visit of the audit party in the sub
               division/office. Where the amount to be refunded is more than
               Rs.50,000/- but up to Rs.5,00,000/- the refund shall be allowed only
               after getting the same pre-audited form the concerned audit party. The
               cases of refund above 5 lakhs shall be referred to headquarters for pre-
               audit.

15.    Duties & responsibilities of AGM/Revenue Inspection: The AGM/Inspection
       Revenue) is responsible to carry out the checking of the work done by the
       Internal Audit Parties / Revenue Audit Parties as well as status of upkeep and
       maintenance of consumer accounts in the Operation Sub-Division/Sub Office. To
       ensure that the assessment /realization of revenue and other statistical returns
       relating to revenue audit are incorporated in the monthly cash accounts correctly,
       the AGM/Inspection may also inspect the Divisional Office and check/compare
       the figures as incorporated in the monthly accounts in the Division with the actual
       figures of the assessment, realization, line losses etc. of Sub-Division/Sub Office.
       Another important duty of the AGM/ Inspection is to review all outstanding
       revenue audit paras and advice/suggest to the field offices for settlement of the
       same. As such while framing the tour programme of the AGM/Inspection, the no.
       of paras outstanding in the Sub-Division / Sub Office shall be taken into account.
       The inspection of Sub Division where number of paras outstanding and amount
       involved is on higher side shall be got inspected first and there-after the
       inspection of other offices shall be carried out where number of paras outstanding
       and amount involved is smaller.
       AGM/ Inspection shall check all the outstanding paras with following criteria:-

  a)    Whether the amount was posted to consumer accounts immediately after the
        same amount was charged through SC&AR and there was no delay in posting
        of the amount in ledgers.
  b)    Whether the Sub-Division has taken proper action in regulating the amount
        involved and has issued TDCO / PDCO promptly.
  c)    Where the amount could not be recovered realized due to any dispute and/or
        the recovery has been stayed by any appropriate authority, the
        AGM/Inspection shall check whether the amount is actually chargeable to the
        consumer account or not. In case the amount is not chargeable and the same
        is required to be withdrawn/refunded, the AGM/ Inspection will examine the
        case with reference to instructions/documentary evidence and will accord
        concurrence for withdrawal for the same at site if the amount involved is upto
        Rs.2500/- and will recommend the same for withdrawal and concurrence
        approval in case the amount involved is more than Rs.2500/-.
  d)    AGM/ Inspection shall make the report about the status and upkeep and
        maintenance of consumer accounts in the office inspection and highlight the
        deficiencies through his Inspection Note.
  e)    As far as possible, AGM/ Inspection will discuss all the issues with the
        AGM/SFM Incharge of office and record Minutes of Meeting and obtain
        signatures of the SDO on the discussions held. The decision taken in the
        meeting shall be maintained at H.Q level till the compliance is made by Sub-
        Division / Sub Office.
  f)    AGM/ Inspection shall prepare his Inspection Note highlighting the
        deficiencies/shortcomings noticed in the upkeep and maintenance of
        consumers' accounts, non-observance/non-compliance of the instructions
        issued by the Nigam from time to time and shall submit the same along with
        his recommendations about the improvement in the office work in case
        anything adverse is noticed by him during his visit.
  g)    The AGM/Inspection shall submit his report on the performance of IAP/RAP
        on the Performa prescribed for the same.


16.    Disposal of Audit Report and Audit Notes : Where orders are passed by the
       Head-quarters to the effect that the compliance with the instructions or removal
       of defects or objections should be verified by the Internal Audit Party concerned
       on his next visit to the sub division, the Audit Report or the Audit Note, as the
       case may be, should be retained in the Sub divisional office concerned till the
arrival of the Internal Audit Party to whom the Audit Report or Audit Note should
be put up with relevant documents for his verification. The Internal Audit Party
should then report to the Head-quarter, in a separate memorandum, the fact of
his having made the verification and the state in which the documents were
found. A note to the effect that verification has been made should also be
recorded by him on the Audit report or Audit Note concerned.


                                    ******
                                                                   Annexure-`A'

                   DAKSHIN HARYANA BIJLI VITRAN NIGAM

              OFFICE OF THE CHIEF GENERAL MANAGER/ AUDIT HISAR

     General Instruction for carrying out audit of consumers' accounts.

Note: These are the general instructions for guidance of audit parties. As such these
instructions are not exhaustive and are illustrative only. Members of audit team are
advised to refer the Manual of Audit, Standing/Executive Instructions issued by this
office and other relevant instructions issued by the Nigam from time to time.
 A                              Cash and Cash Account

      Check physical cash balances in Chest and compare with
 1    balances as per both
      Cash Books on the first day of visit and once/twice again during
      the visit.

      Check the posting made in the Revenue Cash Book with
 2    reference to the CCR
      Books, HESL, Bank Scroll, TSI, Easy Bill, other collection
      agencies and BA-16
      Receipt Books used during the period of audit.

      Check and reconcile the amount remitted into bank as per
 3    revenue cash
      book/remittance register with the statement of remittance
      supplied by the
      bank.

      Check and ensure that entry of all the dishonored cheques has
 4    been made in
      the Revenue Cash Book and further action to recover the
      amount from
      consumer has been taken. In case the posting of realization
      has been found
      made in the ledgers, check and ensure that the amount of
      cheque alongwith
    surcharge has been debited to the consumer account through
    SC&AR.

    Check and reconcile the cash realization posted in consumers'
5   ledgers with the
    amount received as per Revenue Cash Book.

B                             Checking of New Cases.

    Check all applications for new connections received during the
1   audit period
    with reference to the charges recoverable at the time of receipt
    of application?
    Also check that all the documents required to be submitted
    alongwith A&A
    Form, including proof of ownership and certificate of premises
    not being
    defaulter has been obtained and placed in the Consumer Case
    File. Also check
    that the amount shown paid on the A&A agrees with the
    amount actually




    received as per BA-16 receipt.

    Check all cases of release of new connections with regard
2   to:-

    Completion of Service Register, Test Report Register etc.

    Preparation & sanction of estimate for release of connection
    and actual
    expenditure incurred on release of connection.

    Correct and full cost of service line worked out, entered in the
    Electrical
    Measurement Book and verified by the AGM in case of
    Industrial, AP and Bulk
    Supply connections and other SOP cases.

    Updating of Connected Load Register.
    Recovery of all charges recoverable under the instructions
    prevailing at the
    time of release of connection.

    Starting of billing immediately after release of connection
    with actual reading.

     Checking of cases of             extension/reduction      of
C    load/Contract demand

    Check if the charges prescribed for the extension/reduction of
1   load has been
    calculated and charged correctly and got deposited.

    Check that the revised load/Contract demand has been
2   entered in
    ledger/updated in master file and billing has been started on
    the revised
    load/Contract demand.

    Check that the meter rent has been revised if meter/metering
3   equipments
    were changed.

    Check that the MF has been recalculated and entered in
4   master data
    file/ledger and billing started on correct MF if meter and/or
    CTs/PTs were
    changed.

D                       Checking of M&P Checking report.

    Check whether all CT/PT meters have been checked within
1   the prescribed
    period?

    Check whether the working of the meter has been declared
2   within permissible
    limit and status of all seals has been reported ok?
          Check whether the MF as worked out by the M&P and
    3     entered in ledger is
          same and billing is being made correctly?

          Check whether the consumer has been charged correctly
    4     where the loss of



        revenue was observed/reported.

·       Check that the penalty for exceeding the contract demand has been charged
        correctly, where MDI was reset after exceeding beyond permissible limit.

·       Check whether notice has been issued and action for clubbing of load has been
        taken where more than one connection has been reported in the same premises.
        Also check that the billing is made on the basis of clubbed load in case consumer
        has not submitted documentary evidence for eligibility of having separate
        connection in the same premises.


·       Check whether the observations raised in the checking report has duly been
        complied by the S/Division and/or got complied from consumer? Also check that
        there is no loss/apprehension of loss in case observations were not attended
        properly.


·        Checking by vigilance and other checking agencies/staff (LL-1)

        Check that the assessment of loss to the Nigam and compounding charges (Civil
        & Criminal Liabilities) has been made correctly, notice has been issued to
        consumer under proper acknowledgement or through approved mode and the
        FIR has been lodged in all theft cases. Also check that the proper action for the
        recovery of charges has been taken by the Sub-Division.

·       Checking of Sundry Job Orders (SJOs) i.e. SCOs, RCOs, MCOs, TDCOs,
        PDCOs

·       In case of SCO check and verify from the consumers ledgers that Initial

        Reading, Connected Load, Date of Connection etc. has correctly entered in the
        advice sent to billing section and the same has correctly entered in master data.

·       In case of RCO check and verify from the consumers' ledgers that Initial
    Reading, Connected Load, Date of re-connection etc. has correctly entered in the
    advice sent to billing section and the same has correctly entered in master data.
    Also check and verify that the category, load, site & all other conditions of supply
    are the same as were before disconnection and no alternation has been allowed.
    Also check that the MMC from the date of disconnection to date of RCO has also
    been recovered.
·   In case of MCO check and verify from consumer ledgers that Final Reading of old
    meter, initial reading and MF of new meter has correctly been entered in the
    ledger and future billing has been made correctly. Also check and verify that the
    average charges for the defective period, billing upto final reading & other
    charges chargeable, if any, have correctly been charged.


·   In case of TDCO on default check and verify that Final Reading of the meter has
    correctly been entered in the ledger and billing has been made correctly. Also
    check that the surcharge for the next six months or date of dismantlement of
    service line whichever is earlier has been charged. Further check that the security
    of the consumer has been adjusted and account has been closed in case
    consumer has not get restored his supply within six month of TDCO.


·   In case of TDCO on consumer request check that the billing for the month in
    which temp. disconnection was allowed has been made as normally. The billing
    for the next month is made on the MMC after allowing consumption upto MMC
    and thereafter the billing is made on double of tariff rate applicable (without levy
    of MMC). Also check that the consumption during the months of disconnection
    (excepting month of disconnection and next) is not exceeds to the extent of 5%
    of average consumption recorded during preceding six month (or less if not
    available) and if exceeded the billing has been started as normal from that
    month. Also check that no consumption is allowed after TDCO where separate
    NDS connection has been allowed.
·           In case of PDCO check and verify that the billing upto final reading has been
            made, dismantlement of the service line has been made and the dismantled
            material has been entered in Dismantlement Register (CA-104), dues outstanding
            has either been paid by the consumer or the same has been recovered by
            adjusting the consumer's security and notice has been issued for recovery of
            balance amount, if any. Also check that proper action for recovery of the
            defaulting amount is being taken.


        G                            Checking of consumers' ledgers


    ·       Check that the tariff rates as made applicable to each category of the consumers
            are correct and all component of Schedule of Tariff has been made applicable
            and nothing has been left out.


    ·       In the case of HT consumers check that the LT Surcharge, Steel Furnace
            Surcharge, penalty for low power factor, penalty for exceeding the contract
            demand has correctly been charged where it was applicable. Also check that
            where metering is on LT, consumption has been increased by 3% on account of
            transformation losses.


    ·       Check all cases of minus billing as reported through exceptional report/MIS so as
            to ensure that the minus billing is due to genuine reasons and not otherwise.


    ·       Check all cases of dial over (round complete), high consumption, nil consumption
            as reported through exceptional report/MIS so as to ensure that the same are
            due to genuine reasons and not otherwise.


    ·       Check all cases of faulty/defective meters as reported through exceptional/MIS
            reports so as to ensure that the billing is being made on the average charges
            correctly and prompt action is being taken for replacement of same. The average
            is to be charged highest of following:
· Consumption recorded during same month(s) of preceding year.

· Average consumption recorded during six months preceding to date of defect.


·   Average consumption recorded during three months preceding to date of
    defect.


         In case none of the base as stated above is available, the consumer shall
be charged on provisional basis and his account shall be finally adjusted on the
basis of average consumption of succeeding three months after installation of
correct meter.

         Provided that the consumer shall be billed on actual consumption in case
the consumption recorded during the month is more then the average
consumption worked out as above.


         It is however, clarified that the consumer can be charged
         on average
         basis for a period of not more than six months from the
         date of meter being
         defective/date of test. In case the consumer was not
         charged on average
         basis immediately after meter became defective and some
         amount cannot be
         charged being beyond six months the same shall be
         charged/recovered from
         officer/official at fault. It is also made clear that there is no
         limitation of
         period for charging on average basis after the date of
         meter being
         defective/testing of meter.

           Check all case of meter burnt, Meter glass broken, M&T
     6     seal(s) found
           broken not only with regard to charging of average but
           also check that the
           proper investigation for meter being burnt, glass broken,
           seals broken has
     been made by the S/Divn and proper action has been
     taken. Also check that
     there is no apprehension of theft/loss of revenue and
     replacement of the
     meter has not been delayed in such case.






     Check all the cases of premise locked and the cases in
7    which the
     premises have been shown locked for more than three
     billing cycles and point
     out such cases asking to get the reading of such cases to
     avoid accumulation
     of revenue.

     Check all advices sent to billing agency with regard to its
8    correctness,
     genuineness, its posting and point out discrepancies, if
     any. Also check that
     the advices are sent after authentication by concerned
     AGM/Commercial
     Assistant and in token of authentication dated signatures
     are appended
     thereon.

     Check that proper action to recover the defaulting amount
9    from
     connected consumer is being taken in the sub division
     and TDCO/PDCO are
     issued and effected promptly and consumption/meter
     security of the defaulter is adjusted where the payment is
     not received even after PDCO.


     Check that proper action to recover the defaulting amount
10   outstanding
     from permanently disconnected consumers has been
     taken in the sub division by transferring the amount in
     other accounts of the same consumer or the connection
     existing in the same premises and LRA cases are prepared
     and
    submitted to recovery officer after observing usual
    formalities.

H               Checking of SC&AR Register

  Check all entries made in the SC&AR with reference
1 to correctness and also
  check that the same has been posted in the next
  billing. Where any amount
  has been charged to the consumer account check
  that the same has been
  charges correctly and as per instructions of Nigam
  and there is no under-
  charging. In case of refunds check that the refund
  allowed was admissible as
  per instruction, was allowed after observing usual
  formalities and approval of
  competent authority was obtained before allowing
  the refund. Also check that
  concurrence of audit was obtained before allowing
  the refund out of the
    amount charges on behest of audit.

I            Checking of records of JEs/AFMs

    Check all the record of JEs/AFMs which is
    directly/indirectly related to
    consumers' accounts viz. CA-21 & CA-22 are meant
    for maintaining of record
    of meters. Initial Reading of the meter when
    installed at consumer premises
    and final reading with meter status is entered when
    meter is removed from
    consumer premises. Form-4 is used to record the
    material received, labour
    charges paid for work. EMB is recorded for the
    material used on the work and
    CA-104 is used to record the material received from
    dismantled work. The
    audit party therefore, should check each relevant
    record while auditing other
    cases.
               Exercising of prescribed checks by the
      J              supervisory officers/staff

          Check that the checking prescribed for the
          supervisory staff is being carried
          out by them. The cases of losses of revenue should
          be examined with a view
          whether the loss could have been avoided in case
          the prescribed checks had
          been carried out.

     K       Compliance of previous audit observations

          Check all the record which was not produced during
          previous visit or was
          pending for auditing.

          Check that the audit observations as raised during
          previous audit inspection
          have been attended & complied with properly.


Check all the cases prepared under Dues Recovery Act (LRA Cases) put up during
visit. Also check all refund cases put up for verification & comments and forward
the same to Chief Auditor dully commented.


Check that the under-assessment pointed out and charged by the S/Divn during
previous checking has been posted in consumers' account in the next billing cycle.


Check and report the realization of the under-assessment pointed out during
previous visits and reported earlier.




                                                               Stamp(Seal)
                         DAKSHIN HARYANA BIJLI VITRAN NIGAM

                         OFFICE OF THE CHIEF AUDITOR

                    Register of Half-margins issued by the Internal Audit Party
HM                      Name of
No Date   Accoun Cate   consume Description    of    Amoun                         SC&A
                                                                       o
. of         t   -      r       charges              t         Date    f   Amount R     Classifi
   Issu                                                        Retur       accepte Item catio
   e            gory                                 pointed   n           d       No.  n
           No                                        out




                                              Tota
                                              l           0                      0
    Checked the statement of assessment & realization as submitted to Division and

· incorporated in the monthly accounts and category-wise break-up and
    found in order? If not, attach report.


    Report on checking of Sundry Charges & Allowance Register.

    All the refunds found allowed after having approval of competent
    authority, where required and observing all usual formalities?

·   Checked correctness of all items and found correct/in order?

    All the items found posted in consumers' ledger without any delay?

    Abstract of SC&AR found prepared and tallied with the amount posted in ledgers?

    Report on checking on new connections:

    Checked all the applications received during the period of audit and
    charges recoverable at the time of applications found recovered correctly?

    Checked the consumers case files of all connections released during the period
    of audit and observed:

· All documents required to be submitted including proof of ownership and
    certificate of premises not being defaulter were obtained and has been
    placed in file?


    The actual cost of release of connection is not more than +- 5% of
    estimated cost? All charges recoverable for release of connection
    stands recovered?
    Advice found sent/billing found started immediately after release of
    connection? Report on the omissions/irregularities/short recoveries
    made/attached?
                   Report on Checking by M&P Organization.
                   Total connections having CT/PT Meters in the Sub Division.                           Nos.
                   Connections required to be checked during the audit period.                          Nos.
                   Connections checked within the stipulated period.                                    Nos.
                   Connections checked but after due date (Over delayed in
                   checking).                                                                           Nos.
                   Connection due for checking but not checked till close of audit.
                 8 (attach list)                                                                        Nos.
                   Cases of loss of revenue reported through checking reports.                          Nos.
                   Accounts overhauled and amount charged by the sub-
                   Division.                                                   Rs.
                   Additional amount got charged by the audit, if any.             Rs.
                   Accounts not overhauled by sub-division and amount charged
                   by audit.                                                       Rs.
                   Loss of revenue, if any, due to over delay in checking. (Attach
                   list)                                                           Rs.
                   Repot on checking by Vigilance, (OP) & other
                   agencies.
                   Total Nos. of connections checked & LL-1 issued.                                     Nos.
                   Amount charged by the sub-division on the checking reports
                 9 & recovered.                                               Rs.
                   Amount charged but appropriate action for recovery not
                   found taken.                                               Rs.
                   Less amount charged by S/Divn. & now got charged by audit. Rs.
                   Amount not charged by the S/Divn. & got charged by audit.
                   (Attach list)                                              Rs.
                   Report on checking of job orders.

·   All the job orders issued during the period of audit and the SJOs pending for audit since previous audit
    (excepting as mentioned in Column-5 of Enclosure-III) has been audited and the amount chargeable, if
    any, has been pointed out through HMs/Audit Note.
    Report on checking of consumers' ledgers.
                Nos. of HT consumers where trivector meters have not been installed or are defective.
                (Attach list)                                                                                  Nos.
                Nos. of LT Industrial connections where CT operated meter should have
                been installed
                but not installed or are defective. (Attach List)                                              Nos.
                Nos. of connections where meters are lying defective for more than six
                months.                                                                                        Nos.
                Whether appropriate action was taken for replacement of defective
                meters.
                Nos. of cases of Meter Seals Broken, Glass Broken and other tampering
                with meter
             11 reported but neither investigations made nor meter replaced.                                   Nos.
                Nos. of connections where billing has been made on premises locked
                basis for more
                than three cycles and no action to access the consumption has been
                taken.                                                                                         Nos.
                Nos. of cases where TDCO/PDCO were not issued for recovery of the
                defaulting amount.                                                                             Nos.
                Nos. of TDCO/PDCO issued but not effected and defaulting amount not
                recovered.                                                                                     Nos.
                Nos. of cases where PDCO issued but Security not adjusted.                                     Nos.
                Nos. of cases where PDCO issued but no action for recovery of defaulting
                amount taken.                                                                                  Nos.
                  Any other irregularity/omission noticed and report attached?


                  Whether the checks prescribed for the supervisory staff on the consumers
accounts,   12   cash accounts and advice sent to billing agency are being carried out and
internal control over the functioning of all staff exits? In case of negative report include
irregularities/omissions noticed.
 · Whether the Feeder Manger incharge of the area, concerned AGM, DGM
     and GM (OP)has carried out the checking of meters as prescribed for them
     under SMI-4.3(2)? If not, attach report.
 ·   Whether AGM (OP) and DGM (OP) have checked the MF of all CT/PT
     meters as per norms prescribed for then? If not attach report.
·    Audit note for less important points detected during visit issued and compliance of
     points raised through previous audit note checked.

                          Name of Auditor             Designation                  Signature
                 1. Sh.
                 2. Sh.
                 3. Sh.
                 Name of Incharge:                                     Party No:
                 Signature:

                                                                                   Stamp/Seal


Remarks: Audit parties are advised to make report on all points through a single report
titled "Irregularities/Omissions Noticed?"
                                                                          Enclosure-II

                    DAKSHIN HARYANA BIJLI VITRAN NIGAM

                OFFICE OF THE CHIEF GENERAL MANAGER/ AUDIT HISAR

       STATEMENT OF RECORD AND DOCUMENTS NOT PRODUCED BEFORE AUDIT PARTY
                                         Part-A

             Record/documents related to current audit inspection not produced
        Particulars of record/documents
 Sr.                    not             Reasons given      for non- Name of official
 No.                produced            production                       responsible
 1
 2
 3
 4
 5

                                         Part-B

            Record/documents related to previous audit inspections not produced
        Particulars of record/documents
 Sr.                    not             Reasons given      for non- Name of official
 No.                produced            production                       responsible
 1
 2
 3
 4
 5

                                         Part-C

                    Record/documents produced but could not audited
            Sr.       Particulars of record/documents         Reasons given for non-auditing
            No.          produced but not audited
            1
            2
            3
            4
            5




          Certified that the incharge of the office has been asked (Vide Memo No &
Date Mentioned below) to direct the concerned official to arrange and produce the
record as stated above during next inspection and copy of the same has been endorsed
to the concerned DGM (OP) Division with a request to take suitable action against the
officer/official responsible for non-production of record.


           Memo No Date vide which Non-Production of Record Conveyed



                                                             Stamp (Seal)
                                                                               Enclosure-III


                         DAKSHIN HARYANA BIJLI VITRAN NIGAM

                    OFFICE OF THE CHIEF GENERAL MANAGER/ AUDIT HISAR

    STATEMENT SHOWING NUMBER OF JOB ORDERS ISSUED, PRODUCED, AUDITED AND

                                     PENDING FOR AUDITING

Sr. N.                 Description                   SCOs RCOs MCOs TDCOs PDCOs SJOs Total
·    Pending for audit as per col-5(c) of the previous forwarding
     memo/Audit Report
·    Issued during the period of audit provided

·   Total (1+2)

4   Nos. of job orders audited during the inspection

    Nos. of job orders pending for audit


    a. Nos. of Job orders not produced

    ·   Produced but could not audited

    ·   Total




            Certified that the incharge of the office has been asked (Vide Memo No &
Date Mentioned below) to direct the concerned official to arrange and produce the Job
Orders as stated above during next inspection and copy of the same has been endorsed
to the concerned DGM (OP) Division with a request to take suitable action against the
officer/official responsible for non-production of record.

Memo No Date vide which Non-Production of SJOs Conveyed

List of job orders not produced and produced but pending for audit should be enclosed
invariably.


                                                                           Stamp (Seal)
                      DAKSHIN HARYANA BIJLI VITRAN NIGAM

                           OFFICE OF THE CHIEF AUDITOR HISAR

                            Review of Major Paras outstanding


Input Statement-4                                                      Code No.
Name of Office:                                                        Month      1/1900
Para No. Review     Para      Review Para    Review Para        Review Para       Review
         Code       No.       Code   No.     Code   No.         Code   No.        Code
    Checked the statement of assessment & realization as submitted to Division and
    incorporated in the monthly accounts and category-wise break-up and found in
    order? If not, attach report.

    Report on checking of Sundry Charges & Allowance Register.

    All the refunds found allowed after having approval of competent
    authority, where required and observing all usual formalities?

·   Checked correctness of all items and found correct/in order?

    All the items found posted in consumers' ledger without any delay?

    Abstract of SC&AR found prepared and tallied with the amount posted in ledgers?

    Report on checking on new connections:

    Checked all the applications received during the period of audit and
    charges recoverable at the time of applications found recovered correctly?

    Checked the consumers case files of all connections released during the period
    of audit and observed:

· All documents required to be submitted including proof of ownership and
  certificate of premises not being defaulter were obtained and has been
  placed in file?

    The actual cost of release of connection is not more than +- 5% of
    estimated cost? All charges recoverable for release of connection
    stands recovered?
    Advice found sent/billing found started immediately after release of
    connection? Report on the omissions/irregularities/short recoveries
    made/attached?
                 Report on Checking by M&P Organization.
                 Total connections having CT/PT Meters in the Sub Division.         Nos.
                 Connections required to be checked during the audit period.        Nos.
                 Connections checked within the stipulated period.                  Nos.
                 Connections checked but after due date (Over delayed in
                 checking).                                                         Nos.
                 Connection due for checking but not checked till close of audit.
               8 (attach list)                                                      Nos.
                 Cases of loss of revenue reported through checking reports.        Nos.
                 Accounts overhauled and amount charged by the sub-
                 Division.                                                   Rs.
                   Additional amount got charged by the audit, if any.             Rs.
                   Accounts not overhauled by sub-division and amount charged
                   by audit.                                                       Rs.
                   Loss of revenue, if any, due to over delay in checking. (Attach
                   list)                                                           Rs.
                   Repot on checking by Vigilance, (OP) & other
                   agencies.
                  Total Nos. of connections checked & LL-1 issued.                                   Nos.
                  Amount charged by the sub-division on the checking reports
                9 & recovered.                                               Rs.
                  Amount charged but appropriate action for recovery not
                  found taken.                                               Rs.
                   Less amount charged by S/Divn. & now got charged by audit. Rs.
                   Amount not charged by the S/Divn. & got charged by audit.
                   (Attach list)                                              Rs.
                   Report on checking of job orders.
·   All the job orders issued during the period of audit and the SJOs pending for audit
    since previous audit (excepting as mentioned in Column-5 of Enclosure-III) has
    been audited and the amount chargeable, if any, has been pointed out through
    HMs/Audit Note.
    Report on checking of consumers' ledgers.
             Nos. of HT consumers where trivector meters have not been installed or are defective.
             (Attach list)                                                                            Nos.
             Nos. of LT Industrial connections where CT operated meter should have
             been installed
             but not installed or are defective. (Attach List)                                        Nos.
             Nos. of connections where meters are lying defective for more than six
             months.                                                                                  Nos.
             Whether appropriate action was taken for replacement of defective
             meters.
             Nos. of cases of Meter Seals Broken, Glass Broken and other tampering
             with meter
          11 reported but neither investigations made nor meter replaced.                             Nos.
             Nos. of connections where billing has been made on premises locked
             basis for more
             than three cycles and no action to access the consumption has been
             taken.                                                                                   Nos.
             Nos. of cases where TDCO/PDCO were not issued for recovery of the
             defaulting amount.                                                                       Nos.
             Nos. of TDCO/PDCO issued but not effected and defaulting amount not
             recovered.                                                                               Nos.
             Nos. of cases where PDCO issued but Security not adjusted.                               Nos.
             Nos. of cases where PDCO issued but no action for recovery of defaulting
             amount taken.                                                                            Nos.
             Any other irregularity/omission noticed and report attached?
       ·     Whether the checks prescribed for the supervisory staff on the
             consumers accounts,      12   cash accounts and advice sent to billing
             agency are being carried out and internal control over the
             functioning of all staff exits? In case of negative report include
             in irregularities/omissions noticed.
       ·     Whether the Feeder Manger incharge of the area, concerned
             AGM, DGM and GM (OP)has carried out the checking of meters
             as prescribed for them under SMI-4.3(2)? If not, attach report.
       ·     Whether AGM (OP) and DGM (OP) have checked the MF of all
             CT/PT meters as per norms prescribed for then? If not attach
             report.


        Audit note for less important points detected during visit issued and
      compliance of points raised through previous audit note checked.

                    Name of Auditor          Designation               Signature
           1. Sh.
           2. Sh.
           3. Sh.
           Name of Incharge:                               Party No:
           Signature:

                                                                       Stamp/Seal


Remarks: Audit parties are advised to make report on all points through a single report
titled "Irregularities/Omissions Noticed?"
                                                                          Enclosure-II

                    DAKSHIN HARYANA BIJLI VITRAN NIGAM

                OFFICE OF THE CHIEF GENERAL MANAGER/ AUDIT HISAR

      STATEMENT OF RECORD AND DOCUMENTS NOT PRODUCED BEFORE AUDIT PARTY
                                         Part-A

             Record/documents related to current audit inspection not produced
        Particulars of record/documents
Sr.                     not             Reasons given      for non- Name of official
No.                 produced            production                       responsible
1
2
3
4
5

                                         Part-B

            Record/documents related to previous audit inspections not produced
        Particulars of record/documents
Sr.                     not             Reasons given      for non- Name of official
No.                 produced            production                       responsible
1
2
3
4
5

                                         Part-C

                    Record/documents produced but could not audited
            Sr.       Particulars of record/documents         Reasons given for non-auditing
            No.          produced but not audited
            1
            2
            3
            4
            5




          Certified that the incharge of the office has been asked (Vide Memo No &
Date Mentioned below) to direct the concerned official to arrange and produce the
record as stated above during next inspection and copy of the same has been endorsed
to the concerned DGM (OP) Division with a request to take suitable action against the
officer/official responsible for non-production of record.
Memo No Date vide which Non-Production of Record Conveyed



                                                             Stamp (Seal)
                                                                   Enclosure-III


                    DAKSHIN HARYANA BIJLI VITRAN NIGAM

                OFFICE OF THE CHIEF GENERAL MANAGER/ AUDIT HISAR

    STATEMENT SHOWING NUMBER OF JOB ORDERS ISSUED, PRODUCED,
    AUDITED AND

                             PENDING FOR AUDITING

                                         SCOs RCOs MCOs TDCOs PDCOs
     Sr. No.        Description          SJOs Total
·   Pending for audit as per col-5(c) of the
    previous    forwarding      memo/Audit
    Report
·   Issued during the period of audit provided

·   Total (1+2)

4   Nos. of job orders audited during the inspection

    Nos. of job orders pending for audit

    a. Nos. of Job orders not produced

    · Produced but could not audited

    · Total

         Certified that the incharge of the office has been asked (Vide Memo No &
    Date Mentioned below) to direct the concerned official to arrange and produce the
    Job Orders as stated above during next inspection and copy of the same has been
    endorsed to the concerned DGM (OP) Division with a request to take suitable action
    against the officer/official responsible for non-production of record.
    Memo No Date vide which Non-Production of SJOs Conveyed
    List of job orders not produced and produced but pending for audit should be
    enclosed invariably.
                                                                      Stamp (Seal)
                                                                            Enclosure-IV

                       DAKSHIN HARYANA BIJLI VITRAN NIGAM

                                   OFFICE OF THE CHIEF GENERAL MANAGER/
                                   AUDIT
          Input Statement No-1                              Month                      1/1900
          A. Introduction:
     1                                                      Code No
     2                                                      Diary No
     3                                                      Date
     4    Party No.
     5    Month(S) Audited


     6    Date(s) of visit


          B. Abstract of Minor Objection Book                             Nos.    Amount
     7    Issued during the visit (Debit)
     8    Transferred in (Debit)
     9    Withdrawn (Credit)
    10    Transferred out (Credit)
    11    Realized (credit)
                                                            Gen.                       Evaluated
          C. Half Margin Account
                                                            Nos.          Nos.    Amount
    12    Pending from previous visit(s).
    13    Issued during audit
    14    Returned & accounted for
    15    Pending with Sub Division
          Break-up of pending Half-margin
    16    Less than three months
    17    More than 3 months but less than 6 month
    18    More than 6 months but less than year
    19    More than one year
          D. Cause-wise break-up of under-
          assessment detected                             & got Charged
    20    Wrong application of Tariff/wrong billing
          Wrong             calculation              of
    21    consumption/Omission of MF
          Non/less    charging    of    penalty     for
    22    MDI/Unauthorized load
          Non/less charging of LT Surcharge/steel
    23    furnace surcharge

· Non/less charging of LPF Penalty/Capacitor Surcharge and Excess PF rebate.

· Non/less levy of average charges
· Non-issue of bills

· Non/less charging during temp. disconnections

· Non/less charging on M&P Checking Reports

· Non-less charging on checking of Vigilance & others (LL-1)

· Unauthorized/irregulars refunds found allowed

· Non/Less recovery of charges recoverable at the time of release of

               connection. (FSC, Development Charges, Share cost/Inspection
               Charges, Consumption/Meter Security etc.)
             32 Non levy/recovery of the charges introduced during the period of
               audit through Sale Circulars/Instructions
             33 Other reasons (Non-Classified)
           34 Total                                                          Para     Amount
             35 Half-margins returned as un-accepted but reply not found
               satisfactory. Audit report attached.
                                Abstract of UA Accepted                      Para     Amount
             36 Petty
             37 Minor
             38 Major
                            Break-up of under-assessment

· Nigam's Charges/SOP
· Electricity Duty

· Municipal Tax

· Total

                                                                            Stamp(Seal)
                       DAKSHIN HARYANA BIJLI VITRAN NIGAM

                          OFFICE OF THE CHIEF AUDITOR HISAR
                            Details of Major Objection Book
                                  Input Statement No-2            Code No.

Name of Office:                                                   Month      1/1900
Para No.     Account   Cate-   Name of Consumer          Amount   SC&AR      Review

            No.        gory                                                  Code
                       DAKSHIN HARYANA BIJLI VITRAN NIGAM

                           OFFICE OF THE CHIEF AUDITOR HISAR

                                Details of Major Paras Realised.

Input Statement-3                                                           Code No.
Name of Office:                                                             Month      1/1900
Para No. Amount     Clearance   RO-4 No. Date   Para No.   Clearance   RC   RO-4       Date
         Realised   Code                                   Code             No.
                      DAKSHIN HARYANA BIJLI VITRAN NIGAM

                           OFFICE OF THE CHIEF AUDITOR HISAR

                            Review of Major Paras outstanding

Input Statement-4                                               Code No.
Name of Office:                                                 Month      1/1900
Para No. Review     Para     Review Para   Review Para   Review Para       Review
         Code       No.      Code   No.    Code   No.    Code   No.        Code
                           Circle Wise & Category Wise No. of Connection
               Faridaba            Gurugr   Gurugr   Narnau            Bhiwan               Fateha
Category                  Palwal                              Rewari            Hisar                  Sirsa     Jind   DHBVN
                      d             am-1     am-2       l                 i                    bad
1. DOMESTIC
                427259    258030   208890   183348   163422   200124   277840   301689      182760   238296    228997   2670655
SUPPLY
2. NON
DOMESTIC         51877     22671    29678    26584    16951    20908    29026    37803       22682    32826     25461   316467
SUPPLY
3.
AGRICULTURE
Metered

Up to 100'        7820     14589    11362     6753        0      589    10836    16302        3612    29642     10926   112431

101' to 150'         0         0        0        0        0    15156      386           0     8902    10716      9793     44953

151' to 200'         0         0        0        0      877      423      915           0     4777     1782      5725     14499

Over 200'            0         0        0        0    14984     1893    20763           0     8968     4295      1953     52856
Total
                  7820     14589    11362     6753    15861    18061    32900    16302       26259    46435     28397   224739
Metered
Un-metered

Up to 100'        1231      2026     6979     2849        0       52      369     2013         417     2347      4189     22472

101' to 150'         0         0        0        0        0    10918       89           0     5844     4608      6220     27679

151' to 200'         0         0        0        0     1409      443       89           0      973     1537      3329      7780

Over 200'            0         0        0        0    14682     1352     9901           0     4402     1772       734     32843
Total Un-
                  1231      2026     6979     2849    16091    12765    10448     2013       11636    10264     14472     90774
Metered
4. VILLAGE
                     0         0        0        0        0        0        0           0        0        0         0         0
CHAUPAL
5. STREET
                   235        14      158      238       32       56      129      231          45      164        70      1372
LIGHT
6. LT MITC
TUBEWELLS
a) Direct
irrigation           0         0        0        0        0        0        0           0        0        0         0         0
tubewells
b)
Augmentation         0         0        0        0        0        0        0           0        0        0         0         0
canal
7. LT Public
                  2409      1790      780      804     1759      743     1348      643         532      770       685     12263
Water Works
8. LT
                 22365      2379     5750     3405     1371     1981     2159     3488        1990     3310      2643     50841
INDUSTRIAL
9. OTHERS            0         0        0        1        1        0        0       11           1        0         6        20



H.T.
CONNECTION
S
 1. HT
INDUSTRIAL
a) Furnace          26         3        0        0        0        0        8           2        0        0         0        39
b) Lift
                    3        7        0        0       50       32      142        0        1        0       25       260
Irrigation
c) Special
                 2406      455     1561      908      202      410      754      357      281      229      282      7845
Agreement
2. BULK
SUPPLY
                   21        3       46      176        0        2        0        6        3        2        8       267

                   35       11       86       65       13       27       51       58        5       27       34       412



3. RAILWAY
                    2        0        0        4        0        0        0        0        0        0        1         7
TRACTION
4. HT MITC
TUBEWELLS
a) Direct
irrigation          0        0        0        0        0        0        0        0        0        0        0         0
tubewells
b)
Augmentation        0        0        0        0        0        0        0        0        0        0        0         0
canal
5. HT Public
                   13        6       30        6        6       11       43       39       12       11        8       185
Water Works
6. OTHERS           0        2        0        3       10        0        0       24        3        0        0        42

TOTAL          515702   301986   265320   225144   215769   255120   354848   362666   246210   332334   301089   3376188
                                                         ANNEXURE-`E'

DIVISION-WISE ESTIMATED/TENTATIVE NUMBERS OF MANDAYS
REQUIREDFOR AUDIT OF CONSUMERS ACCOUNTS FOR ONE MONTH

  Sr.              Name of Division       Estimated mandays required for
  No.                                           audit of one month

 1.     HISAR (OP) DIVISION NO.1                         60
 2.     HISAR (OP) DIVISION NO.2                         60
 3.     HANSI (OP) DIVISION                              40
 4.     FATEHABAD (OP) DIVISION                          60
 5.     TOHANA (OP) DIVISION                             40
 6.     JIND (OP) DIVISION                               60
 7.     NARWANA (OP) DIVISION                            40
 8.     SAFIDON (OP) DIVISION                            40
 9.     BHIWANI CITY (OP) DIVISION                       60
 10.    BHIWANI S/U (OP) DIVISION                        40
 11.    DADRI (OP) DIVISION                              60
 12.    SIRSA CITY (OP) DIVISION                         60
 13.    SIRSA S/U (OP) DIVISION                          40
 14.    DABWALI (OP) DIVISION                            40
 15.    GURGAON CITY DIVISION                            60
 16.    GURGAON SUB URBAN DIVISION                       60
 17.    MANESAR (OP) DIVISION                            40
 18.    FARIDABAD NIT(OP) DIVISION                       60
 19.    FARIDABAD GREATER (OP) DIVISION                  60
 20.    FARIDABAD OLD (OP) DIVISION                      60
 21.    BALLABGARH (OP) DIVISION                         60
 22.    PALWAL (OP) DIVISION                             40
 23.    HODEL (OP) DIVISION                              40
 24.    SOHNA (OP) DIVISION                              40
 25.    NUH (OP) DIVISION                                40
 26.    NARNAUL (OP) DIVISION                            40
 27.    MOHINDERGARH (OP) DIVISION                       40
 28.    REWARI (OP) DIVISION                             40
 29.    KOSLI (OP) DIVISION                              40
 30.    DHARUHERA(OP) DIVISION                           60
 31.    Sr. A.O. OPEN ACCESS GURUGRAM                    20

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