TAMIL NADU STATE MARKETING CORPORATION LIMITED
CMDA TOWER II, IV FLOOR, GANDHI IRWIN BRIDGE ROAD,
EGMORE, CHENNAI-600 008.
PHONE: 044-28521970 FAX:044-28524634
---------------------------------------------------------------------------------------------- -----------
TENDER NOTICE
Sealed tenders are invited from the reputed firms of Chartered
Accountants/Cost Accountants and independent Chartered Accountant/Cost
Accountant (Sole proprietorship) holding as on date, a valid certificate of firm
registration and full time certificate of practice issued by the Institute of Chartered
Accountants of India or the institute of Cost Accountants of India, as the case may
be, for empanelment for allotment / appointment for internal audit of retail vending
outlets/ shops, depots, office of the District Managers and office of the Senior
Regional Managers of TASMAC located all over the State of Tamil Nadu, Corporate
Office at Chennai for the Year 2020-21 which may be extended up to the year 2022-
23 on yearly basis at the discretion of TASMAC and mere empanelment shall not
give the right for appointment for internal auditing in TASMAC.
Tender documents, with conditions and pre-qualifications, supplied free of
cost, may be obtained from the Office of the Managing Director, Tamil Nadu State
Marketing Corporation Limited, IV Floor, CMDA Tower-II, Gandhi Irwin Bridge
Road, Egmore, Chennai-600 008, on any working day, upto 02.00 p.m on 17th
Feb 2020. The tender documents may also be downloaded from Government of
Tamil Nadu website (www.tenders.tn.gov.in) / TASMAC website
(www.tasmac.co.in) free of cost. The sealed tenders should be submitted/ dropped
in the tender box kept at reception of the above address before 03.00 p.m. on 17th
Feb 2020 and will be opened in the presence of the tenderers, who choose to be
present at 04.00 p.m. on 17th Feb 2020, at the above address.
MANAGING DIRECTOR
Page 1 of 14
Price: Nil
Not transferable
TAMIL NADU STATE MARKETING CORPORATION LIMITED
IV FLOOR, CMDA TOWER II, GANDHI IRWIN BRIDGE ROAD,
EGMORE, CHENNAI 600 008
PHONE: 044-28521970, FAX : 044-28524634
TENDER DOCUMENT
1 Sealed Tenders are invited by the Managing Director, Tamil Nadu State Marketing
Corporation Limited, Chennai (TASMAC) from the reputed firms of Chartered
Accountants/Cost Accountants (partnership firm) or independent Chartered
Accountant / Cost Accountant (sole proprietorship) holding as on date, a valid
Certificate of firm Registration and full time Certificate of Practice issued by the
Institute of Chartered Accountants of India or the Institute of Cost Accountants of
India. The firms of Chartered Accountants/Cost Accountants or independent
Chartered Accountant/Cost Accountant (sole proprietorship) should satisfy minimum
eligibility conditions given in clause 3 and clause 11 for empanelment for
allotment/appointment for internal audit of retail vending outlets/shops, depots, office
of the District Managers and Office of the Senior Regional Managers of TASMAC
located all over the State of Tamil Nadu, Corporate Office at Chennai for the year
2020-21 which may be extended up to the year 2022-23 as per the instructions issued
by TASMAC from time to time. Mere empanelment shall not give right for
appointment for internal auditing in TASMAC.
The number of retail vending shops and Turnover mentioned in the Appendix
1 is only approximate and will not in any manner, bind on TASMAC. The final audit
units would vary depending upon actual requirement.
2 DUE DATE AND TIME
a) The tender documents (not transferable) can be obtained at the above address on
any working day up to 2:00 P.M on 17th February 2020 free of cost. Alternatively,
the tender documents may be downloaded from the Government of Tamil Nadu
website (www.tenders.tn.gov.in) or TASMAC website (www.tasmac.co.in) free of
cost.
b) The tender should be addressed to and reach the Managing Director, Tamil Nadu
State Marketing Corporation Limited, IV Floor, CMDA Tower II, Gandhi Irwin
Bridge Road, Egmore, Chennai 600 008 on or before 17th February 2020 at 3:00
P.M. Tenders received after the due date and time including postal delay will be
summarily rejected.
3 ELIGIBILITY FOR PARTICIPATION (MANDATORY CONDITIONS)
a) Only Chartered Accountant firms (partnership firm) or Cost Accountant firms
(partnership firm) holding, as on date, a valid certificate of firm registration or
independent Chartered Accountant or Cost Accountant (sole proprietorship)
having full time Certificate of Practice issued by the Institute of Chartered
Accountants of India or the Institute of Cost Accountants of India, as the case
Page 2 of 14
may be, will be eligible for participation for the empanelment. Subject to eligibility
conditions as per Appendix 7.
b) The firm should have minimum one ACA/FCA in case of Chartered Accountant
firm or ACMA/FCMA in case of Cost Accountants firm.
c) The firm should have minimum four semi-qualified audit assistants {CA (Inter)
/CMA (Inter)/ CS (Inter) / a degree or post graduate degree with accountancy and
auditing as major subject} or article clerks for audit in TASMAC.
d) The firm should have minimum one year experience in auditing Public Sector
enterprises (either Central or State government) including Co-operative societies,
Co-operative banks or Public sector banks. .
e) The firm should offer to cover at least 120 shops within a district or within the
adjoining district or within any district within the Region in which the firm is
located or the branch office of the firm is located. Audit units details, district,
depot & regions are given in Appendix1.
f) The annual turnover for financial year 2018-19, of the audit firm, should not be
less than ten lakh rupees (Rs. 10 Lakhs).
g) The composition of audit fee /stock verification fee in the annual turnover of the
audit firm should not be less than two lakh rupees.
h) The proprietor or partners of the firm or any CA or CMA employed/associated
with the firm should have not been debarred or cautioned by Institute of
Chartered Accountants of India / Institute of Cost Accountants of India / Central
or State Public Sector Enterprise / Government (Central/State) during the last
three years;
i) A member of Institute of Chartered Accountants of India / Institute of Cost
Accountants of India who is holding part-time Certificate of Practice from the
institute is not eligible for the empanelment/appointment.
j) As per the directives of Government of Tamil Nadu, there should be a gap of
three years between two audit assignments in TASMAC. Please refer Appendix
7 regarding eligibility.
k) The prospective eligible Chartered Accountants / Cost Accountants should not
engage (in audit of TASMAC) any partner / qualified staff / semi-qualified audit
assistant / article clerks who were previously engaged by any other Chartered
Accountants / Cost Accountants for the tax audit/internal audit /statutory audit
during the three financial years 2017-18, 2018-19, and 2019-20 in internal audit in
TASMAC. Please refer Appendix 7 regarding eligibility.
l) Individual Chartered Accountant / Cost Accountant or firm of Chartered
Accountants /Cost Accountants who were appointed by TASMAC in the previous
year and have not carried out the job and/or not carried out the jobs satisfactorily
after acceptance shall not be considered for empanelment/appointment.
m) Only those independent/firms of Chartered Accountants /Cost Accountants who
have applied in response to our advertisement in the press and on the website of
TASMAC or website of Government of Tamil Nadu within the due date and time
are eligible for empanelment.
Page 3 of 14
4 AMENDMENT TO THE TENDER CONDITIONS
a) TASMAC reserves the right to amend any or all the conditions of the Tender
including modification relating to due date and time for submission of bids without
assigning any reasons whatsoever.
b) The amendment to the Tender conditions will be notified in the TASMAC website
(www.tasmac.co.in). It shall be the responsibility of the applicants to periodically
browse TASMAC website till the closing date of this Tender for any amendment
or corrigendum issued in connection with this Tender. TASMAC is not
responsible for any misrepresentation of the provisions of this tender document on
account of the failure of the applicants to update the tender documents based on
changes announced through the website. Provided, no such changes would be
effected within 72 hours prior to the time fixed for opening of the bid documents.
5 MODE OF DESPATCH
The filled in tender documents should be addressed to the Managing Director, Tamil
Nadu State Marketing Corporation Limited, IV Floor, CMDA Tower II, Gandhi
Irwin Bridge Road, Egmore, Chennai 600 008 by designation and should be only in
sealed covers sent by registered post / speed post with acknowledgement due or
handed over in person or dropped in the box kept for this purpose at Corporate
Office, Chennai. Tenders received in ordinary covers without seal will be rejected.
6 GENERAL BID
a) Tenders should be sent in single sealed cover containing sealed Cover `A' and
sealed Cover `B'.
b) The Cover `A' should contain the General terms and conditions of the tender
along with duly filled in all appendixes and signed in all pages and other places
specified for this purpose and all supporting documents. The tender applicant
should indicate the details of number of shops in a district along with district
proposed to be covered by them for internal audit in the Appendix 2/5.
c) Cover `B' should contain scanned soft copy of duly filed in tender terms and
conditions and appendixes in PDF format in "Read Only CD".
d) The passport size photograph of partners/proprietor/audit staff proposed for
allocation for audit of TASMAC and scanned copies of the same should be
submitted in JPG file format with file size between 75 kb to 100 kb and with
300 x 300 pixels (width x height) with bit depth 24.
7 SUPERSCRIPTION
The top Cover, Cover `A', and Cover `B' should be superscribed as "Empanelment of
Internal Auditors".
Page 4 of 14
8 EARNEST MONEY DEPOSIT/SECURITY DEPOSIT AND COST OF TENDER
Earnest Money Deposit and Security Deposit are not required for this tender and the
cost of the tender document is nil.
9 DETAILS TO BE FURNISHED AND MODE OF PRESENTATION
a) The offer / tender applications should contain all information and supporting
documents as required Appendixes 2/5
b) The application will be rejected if the information submitted in the tender is
incomplete, found to be false, or misleading.
c) Telegraphic, Telex, Fax, e-mail or open letter offers will not be accepted.
10 OPENING OF TENDER
a) The bids received up to 3:00 P.M. on 17.02.2020, will be opened at 4:00 P.M. on
17.02.2020 by the Managing Director, TASMAC or an Officer authorized by him
on his behalf at the Corporate Office of TASMAC, Chennai in the presence of
such of those tenderers or their representatives who may be present at the time of
opening.
b) The representatives of the tendering firms who are attending the opening of the
tenders should bring the letter of authority, in the format given in Appendix 6,
from the tendering firms which they represent to identify their bona-fide.
11 EVALUATION OF BIDS
a) The Committee consisting of the Managing Director, General Manager (Finance),
Company Secretary, General Manager (Wholesale & Administration) and Chief
Accounts Officer of TASMAC will evaluate the applications of the firms. The
firms which do not satisfy the mandatory conditions as per clause 3 will be
summarily rejected.
b) The offer with complete information with supporting documents as per
Appendix - 5 will only be evaluated.
c) Marks will be awarded by following criteria given below while evaluating the
application (tender).
Page 5 of 14
Name & Address:
PAN No:
GST No:
Sl Norms Basis of Marks Maximu Minimum
No. m score
score required
1 Year of establishment of the 2 marks for each year 10 2
firm / sole proprietorship
2 Number of · 2 marks for each partner 8 2
partner(s)/qualified having ACA/ ACMA or qualified
assistant(s) assistant having CA/CMA
· 4 marks for each partner
having FCA/ FCMA
3 Number of semi-qualified 1 marks for each semi-qualified 10 4
assistants - 4 assistant or article clerk
{CA(Inter)/CMA(Inter)/ CS
(Inter) / a degree or post
graduate degree with
accountancy and auditing
as major subject} or 4
article clerks for audit of
120 retail shops per
month or depot or district
manager office or senior
regional manager office or
corporate office
4 Experience in 2 marks for each year 10 2
statutory/internal auditing of
Public Sector
Enterprises (either Central or
State Government Public
Sector Undertakings)
including Co-operative
societies, Co-operative
banks or public sector
banks
Page 6 of 14
5 Whether the firm (including · 20 marks for within the 20 10
its branch) is located district
within the District or
· 10 marks for adjoining
adjoining Districts for
which expression of District or within the
interest / tender for region
empanelment is given by
the firm
6 Annual turnover of Individual One mark for each Rs.1 lakh 20 10
Chartered Accountant / Cost
Accountant or firm of
CAs/CMAs
d) The tender submitted by tenderer who has not scored minimum marks against any
of the norm will be rejected. In other words, tenders who have scored minimum
marks against all the norms will only be empanelled.
e) Tenderer(s) who have scored maximum marks for a location of TASMAC as audit
unit will be considered for appointment as Internal Auditor(s). In case where more
than one tenderer scored same marks opting for same location of TASMAC as
audit unit the appointment will be based on the location of audit firm.
f) For selection of firms for empanelment on the basis of above evaluation criteria,
Management's discretion is final and the Management reserves the right to reject
any prospective applicant without assigning any reason whatsoever.
g) TASMAC reserve right to appoint any firm within the empanelment for
appointment as internal auditors and mere empanelment shall not give right for
appointment for internal auditing in TASMAC.
12 AGREEMENT
a) The empanelled auditors should execute an agreement for the fulfillment of the
internal audit service contract in 100 non judicial stamp paper in the model form
enclosed in Appendix 3 with in fifteen days from the date of acceptance of the
audit assignment.
b) The expenses incidental to the execution of agreement shall be borne by the
successful tenderer.
c) The conditions stipulated in the agreement form and tender document should be
strictly adhered to and violation of any of the conditions will entail termination of
the contract without prejudice to the right of TASMAC including right to recover
any consequential losses from the successful tenderer
d) The Appointment Order / Engagement Order will be released after execution of
the above contract by the Managing Director, TASMAC or by any officers duly
delegated for this purpose.
e) The actual number of audit units would vary and will be communicated by the
Managing Director, TASMAC
Page 7 of 14
13 COMPOSITION OF AUDIT TEAM AND CONDUCT OF AUDIT
a) The audit team should consist of minimum of four semi-qualified
assistants/article clerks for auditing maximum of 120 retail vending shops within
15 days per month (@ one audit staff for two shops per day for 15 days in a
month).
b) A partner/sole proprietor of the audit firm must directly conduct audit of 10 per
cent of retail vending shops allotted.
c) The audit firm should consists of qualified, semi-qualified assistants {CA (Inter)
/ CMA (Inter) / CS (Inter) / a degree or post graduate degree with accountancy
and auditing as major subjects} and/or article clerks.
d) The allotment/entrustment of audit of retail vending shops to any single audit
firm shall normally be in the range between 70 shops and 120 shops per month
in a particular district. However, TASMAC shall reserve the right to entrust less
or more number of shops for any firm taking into consideration of number of
eligible audit staff of that firm and other necessities and circumstances.
e) The Senior Regional Managers may choose the Internal Auditors of neighboring
District or Regional Auditor to conduct the second cycle audit between 15 th and
30th/31st of the month covering maximum number of 10 per cent of retail vending
shops in the respective District at the prescribed shop audit fee.
(i) The Internal Auditor may also conduct second cycle audit based on the
comparative analysis of the parameters of all shops allotted to the concerned
audit firm namely (i) volume of sales, (ii) stock holding level, (iii) latest date of
spot audit, (iv) shortage history (v) maintenance of records, (vi) location of
the shop, etc. The reasons for selection of a particular shop should be
indicated in the "Second Cycle Internal Audit Report".
(ii) The internal audit firm should not undertake the second cycle audit in a shop
for two consecutive months without any analysis and reasons recorded in the
second cycle audit report.
(iii) The Second Cycle audit should not be conducted in any shop within 10 days
of conducting spot in that shop.
(iv) The Second Cycle audit should start only after 15 th of the month and should
be completed within the end of the month (30 th/31st).
(v) The person who conducted spot audit in a particular shop in a month should
not conduct the second cycle audit of the same shop in that month.
(vi) The proprietor or partner of the CA/CMA Audit Firm must conduct at least
one shop out of the shops selected for audit in Second Cycle Audit.
(vii)A separate audit report namely "Second Cycle Internal Audit Report" should
be submitted in the same format and in the manner as applicable the
monthly Internal Audit Report.
Page 8 of 14
(viii) The due date for submission of the "Second Cycle Internal Audit Report"
shall be 5th of the following month. For example, if the second cycle audit is
conducted between 15th April 2020 and 30th April 2020, then the due date
for submission of "Second Cycle Internal Audit Report" shall be 5th May
2020.
(ix) The penalty for delayed submission of internal audit report shall also be
applicable for the "Second Cycle Internal Audit Report".
(x) The Second Cycle Internal Audit is compulsory for all audit firms which are
conducting the internal audit of retail vending shops.
(xi) A separate Bill should be submitted for the Second Cycle Internal Audit for
every month.
f) The number of retail vending shops taken up for audit for each audit staff
(qualified/semi-qualified/article clerk) in a day must not exceed two.
g) The monthly audit of each District Manager's Office should be undertaken for
the minimum period of five working days by two audit staff.
h) The monthly audit of office of the District Manager shall be entrusted on
rotation basis to any of internal audit firms who are auditing retail vending shops
of the concerned district.
i) The monthly audit of each Senior Regional Manager's office should be
undertaken for the minimum period of four working days by two audit staff.
j) The monthly audit of each Depot should be undertaken by a team of two audit
staff for minimum four working days.
k) The monthly audit of Corporate Office should be undertaken by a team of four
audit assistants for a minimum ten working days.
l) The Audit Team Members should carry Photo Identity Card issued by the Audit
Firm. On cessation of audit assignment either due to expiry of tenure or due to
termination of audit, the staff leaving the audit firm should surrender the Photo
Identity Card to the concerned audit firm.
m) Normally the audit staff identified and allocated by the audit firm and approved
by the Corporate Office, TASMAC, Chennai for internal audit of TASMAC
should not be changed. However, under certain circumstances beyond control
of the Audit Firm and/or TASMAC, if the audit staffs need to be changed in any
manner, it may be done with the written approval of the Managing Director of
TASMAC subject to verification of credentials of the new incumbent.
n) The audit staff identified and to whom audit allocated by the audit firm and
approved by the Corporate Office, TASMAC, Chennai for internal audit of
TASMAC should have not been employed or engaged by the firms who have
disqualified in any manner as stipulated in the tender. TASMAC shall reserve the
right to file a criminal case (cheating, falsification, etc.) under Indian Penal Code
or other applicable Act in Court of Law, notwithstanding Arbitration clause
stipulated in this Tender, if this condition is violated, knowingly or unknowingly,
Page 9 of 14
by the audit firm/audit staff and TASMAC reserve the right to claim damages
equivalent to 10 times of audit fee paid or payable to the firm during the contract
duration.
o) The Internal Auditor should render and deliver internal audit services for the
units of TASMAC in conformity with the Standards of Internal Audit issued by
the Institute of Chartered Accountants of India in so far those Standards are not
in contrary with the Act, Rules, Regulations, Orders applicable to TASMAC as
well as rules, regulations, orders, guidelines, manual, instructions, etc. issued by
TASMAC from time to time, and in consultation with the concerned officials of
D.M offices / SRM offices / Depots / Corporate Office
p) TASMAC shall give instructions or directions to the audit firm or staff normally
in writing. However, whenever TASMAC give oral instructions/directions to
firm/staff, the concerned audit firm/staff may act upon such oral
instructions/directions subject to a condition that the concerned the authorized
representative of the audit must send report in hard copy and in email (digitally
signed) to the Corporate Office within 24 hours regarding the oral
instructions/directions and action taken by the Internal Auditors thereon.
q) The internal auditors should not sub-contract the audit work to any firm or other
person(s) even whether such persons are qualified Chartered Accountants / Cost
Accountants or not.
r) If the progress and/or performance of the Internal Auditors are not satisfactory,
TASMAC reserves the right to terminate the empanelment and/or appointment
of the internal auditors with prior notice of one week in writing.
s) The appointment of the Internal Auditors, from the list of empaneled internal
auditors, will be for the period starting from 01st April 2020 to 31st March 2021
at the first instance and extendable by two financial years 2021-22 and 2022-23
at the discretion of TASMAC.
t) The illustrative audit areas and checks for conducting internal audit engagement
are given Appendix 4 which are not exhaustive. The internal auditors should
conduct the audit thoroughly and comment on all the major and minor
irregularities observed with proper recommendations as per the rules and
regulations for timely corrective action by TASMAC
u) The Audit Firm will be debarred from getting in future the internal audit in
TASMAC in the following cases
i) If the firm obtains appointment on the basis of false information / false
statement.
ii) If the firm does not take up audit in terms of appointment letter.
iii) If the firm does not submit audit report, complete in all respect in terms
of appointment.
Page 10 of 14
v) In case of non-compliance to any of the terms and conditions of the tender /
agreement entered into or deficiency in performance or violation of code of
conduct prescribed by the Institute of Chartered Accountant of India or Institute
of Cost Accountant of India, the issue will be referred to the concerned institute
for necessary action in addition to other appropriate action deemed fit by
TASMAC.
14 AUDIT REPORT
a) The Internal Audit Report and Interim Internal Audit Report should be
submitted in hard form (paper form) in person/post as well as soft form
(electronic records) by email as detailed below. The details of email IDs will be
intimated upon appointment.
Hard Copy (paper E-mail (digitally signed
form) of audit E-mail each and every page of
Audit unit reports and (MS word and MS audit report and
annexures excel) annexures pdf files)
Retail Concerned District a) Concerned a) Concerned District
Vending Manager District Manager Manager
Shops b) Concerned Senior b) Concerned Senior
Regional Manager Regional Manager
c) Corporate Office c) Corporate Office
Office of the Concerned District a) Concerned a) Concerned District
District Manager District Manager Manager
Manager b) Concerned Senior b) Concerned Senior
Regional Manager Regional Manager
c) Corporate Office c) Corporate Office
Depot and Concerned Depot a) Concerned Depot a) Concerned Depot
Office of the Manager Manager Manager
Depot b) Concerned b) Concerned District
Manager District Manager Manager
c) Concerned Senior c) Concerned Senior
Regional Manager Regional Manager
d) Corporate Office d) Corporate Office
Office of the Concerned Senior a) Concerned Senior a) Concerned Senior
Senior Regional Manager Regional Manager Regional Manager
Regional b) Corporate Office b) Corporate Office
Manager
Corporate Managing Director Corporate Office Corporate Office
Office
b) The audit firm shall conduct the internal audit of Retail Vending Shops /
Depots / DM office / SRM office / Corporate Office of TASMAC, and
submit the audit report on monthly basis on or before 30th/31st of following
month in which audit was undertaken. For example, the internal audit report
should be submitted on or before 31st May 2020 for audit relating to
transactions pertaining to the month of April 2020 but conducted in May 2020.
c) The partner of the audit firm /sole proprietor must discuss each and every
aspect concerning the internal audit function and the internal audit reports with
Page 11 of 14
the unit head before submitting the audit report to TASMAC. Both partner of
the audit firm /sole proprietor and unit head must sign in each and every page
of internal audit report with seal and with the word "seen and discussed".
d) The Internal Audit Report must be in the prescribed format and contain such
annexure as prescribed from time to time.
e) All Internal Audit Reports must contain compliance report on the unsettled
audit observations in the previous internal audit reports.
f) Special Audit Report or Interim Internal Audit Report may be submitted within
24 hours upon detection of major irregularity in the course of audit.
15 PAYMENT OF AUDIT FEE
a) 700 per month per retail vending shop plus applicable taxes shall be paid
b) 45,000 per month for auditing Corporate Office, 2500 per month/per depot
for auditing IMFS Depot, 6000 per month/per Senior Regional Manager's Office,
6000 per month/per District Manager's Office plus applicable taxes
c) TA/DA will not be paid separately.
d) Boarding, lodging and local transportation will not be provided by TASMAC
e) The revision of audit fee is at the discretion of TASMAC
f) 100 per cent payment of internal audit fee, subject to clause 16, shall be made by the
Corporate Office through online "Electronic Clearance System" ECS /RTGS and
only after receiving a certificate from the concerned audit unit that the internal
auditor has carried out the audit in accordance with the terms and conditions and
instruction issued from time to time by TASMAC
g) TASMAC would reimburse the travelling expenses incurred by the Internal
Auditors for attending audit review meeting held at the Office of the District
Manager/ Office of the Senior Regional Manager/ Corporate Office subject to the
condition that such travel expenses would be limited to fare charged for Non A/C
sleeper class in railway or non A/C bus fare in the Government bus. Subject to
such condition as may be prescribed from time to time.
h) Expenditure, if any, relating to preparation and submission of internal audit reports
(hard form/soft form) shall be borne by the internal auditors and TASMAC will
not reimburse the same under any circumstances.
i) The successful applicants have to furnish required documents and information as
decided by the Management for payment of audit fee through ECS/RTGS.
Page 12 of 14
16 PENALTY FOR NON-FULFILLMENT OF TENDER /CONTRACT
a) For delay in submission of audit reports (hard form as well as soft form) against
the stipulated date, subject to force majeure conditions, penalty equivalent to two
per cent per day subject to 20 per cent of total audit fee plus applicable GST thereon
for the month will be levied.
b) The total number of shops audited should not exceed two shops per day per
assistant/auditor. If this condition is violated, then audit fee will not be made for
all shops audited by the particular audit assistant/auditor for the specific dates
when he/she exceeded the maximum limit of two shops per day.
c) Audit of 10% of retail vending shops allotted to the auditor/audit firm must be
audited by the auditor/partner of the audit firm, failure to conduct audit in
minimum of 10% of retail vending shops by the auditor/partner of the audit firm
will result in proportionate deduction of internal audit fee.
d) In respect of internal audit services done inadequately or non-fulfillment of
internal audit services or non-observance of any of the conditions of the tender
and/or contract, other than delay in submission of audit report, the internal auditor
shall pay a penalty an amount equal to the actual loss incurred by TASMAC or
forfeiture of internal audit fee whichever is higher.
17 ACCEPTANCE AND WITHDRAWAL
a) The final acceptance of the tender is entirely vested with the Managing
Director, TASMAC who reserves the right to accept or reject any or all the
tenders without assigning any reason whatsoever. There is no obligation on the
part of TASMAC to communicate with the rejected tenderers. After
acceptance of the tender by TASMAC, the tenderer shall have no right to
withdraw his tender or claim higher fee/amount for the service of internal
audit.
b) The offers that are not supported with relevant documents and any form of
misrepresentation made in respect of documents submitted will not be
considered for appointment as Internal Auditor and no other correspondence
in this respect will be entertained.
c) Tenders with incomplete information will be summarily rejected.
d) The internal audit fee as per clause 15 is to be accepted and same shall be final
and binding
e) The particulars given should be complete and correct and if any of the
statements made or the information so furnished in the Tender is later found
not correct or false or there has been suppression of material information, the
firm would not only stand disqualified from allotment but would be liable for
disciplinary action under the Chartered Accountants Act, 1949 and the
regulations framed thereunder or under the Cost and Works Accountants Act,
1959 and the regulations framed thereunder as the case may be.
Page 13 of 14
f) The Managing Director reserves the right:
i) to reject all or any of the tenderers without assigning any reason
ii) to split up the tender, and
iii) to negotiate with the tenderers before entering into agreement.
18 COMPLYING WITH THE ANTI-FRAUD CODE OF TASMAC
The tenderer is unconditionally agreed to abide by and agreed to the `Code of
Prevention and Detection of Fraudulent Acts in Tamil Nadu State Marketing
Corporation Limited 2014' and not indulge or allow anybody else working in their
organization and in TASMAC to indulge in fraudulent activities and would
immediately apprise TASMAC of the fraud/suspected fraud as soon as it comes to
their notice.
19 DISPUTES, ARBITRATION AND JURISDICTION OF COURTS
a) All disputes and claims, that may arise between TASMAC and the tenderers arising
out of or in any way concerning any point, matter or clause of this contract shall be
referred to Arbitration only and not to any court of Law and the Arbitration for all
purpose regarding this application will be with the person mutually agreed by
TASMAC and the tenderer and the Arbitration proceedings shall be only at the city
of Chennai. The award of such Arbitrator shall be final and binding on the parties.
b) The Courts of Chennai City alone will have exclusive jurisdiction relating to all
disputes or follow up action arising out of or relating to the Arbitration proceedings
or other legal proceedings
c) The person mutually agreed by TASMAC and the tenderer shall act as the arbitrator
d) The Tenderers while sending their Tenders should enclose a copy of the tender
document signed in all pages in token of accepting the above Tender conditions
and other information stated in the tender that they have understood and accepted
them fully
Page 14 of 14
Tenders received without signed tender documents including appendixes shall be
rejected summarily. The tenderer must sign and affix his seal (Round Seal) in every
page of the tender document.
I / We, the sole proprietor / partners of M/s. ____________________, Chartered
Accountants / Cost and Management Accountants do hereby jointly and severely confirm and
declare that I / We have gone through the terms and conditions and will abide by them as laid
down above.
Place Signature of the Applicant
With Seal
Name:
Membership No.
Date FRN/COP No
Note: The above tender document duly signed along with appendixes duly signed should be put in a sealed cover
and marked as "COVER-A".
Appendix 1
RETAIL VENDING SHOPS AND TURNOVER
Approximate
Average Sales per day Average Sales per
Sl. No. of in Volume day in Value
Name of the District (in Cases)
No Shops (Rs.)
IMFS BEER (`IN LAKHS)
1 CHENNAI(C) 99 3623 1986 253.94
2 CHENNAI(N) 111 3921 1494 248.36
3 CHENNAI(S) 101 4205 2550 300.67
4 KANCHEEPURAM(NORTH) 131 5884 3430 394.47
5 KANCHEEPURAM(SOUTH) 105 5321 2604 336.15
6 TIRUVALLUR(EAST) 219 6460 2864 420.69
7 TIRUVALLUR(WEST) 126 3844 1249 229.07
8 COIMBATORE(NORTH) 158 6153 2863 403.93
9 COIMBATORE(SOUTH) 130 5630 2013 345
10 TIRUPPUR 236 8376 3256 517.54
11 ERODE 198 6087 2276 367.39
12 THE NILGIRIS 59 1821 452 109.89
13 MADURAI(SOUTH) 152 3055 1084 180.48
14 MADURAI(NORTH) 113 2783 1053 169.72
15 DINDIGUL 154 4044 1638 245.93
16 SIVAGANGA 130 2588 1064 159.47
17 RAMNAD 118 2867 1043 172.20
18 THENI 92 2427 686 142.14
19 VIRUDHUNAGAR 168 3352 1180 196.43
20 TIRUNELVELI 155 4983 1291 296.38
21 TUTICORIN 143 3242 832 191.31
22 KANNYAKUMARI 103 4155 1000 244.11
23 TRICHY 177 5388 2505 336.78
24 THANJAVUR 154 5827 1933 348.82
25 KARUR 90 2162 1205 138.00
26 PUDUKKOTTAI 142 3481 1309 212.16
27 CUDDALORE 142 4062 1382 239.63
28 VILLUPURAM 217 4420 2468 275.35
29 TIRUVARUR 106 2962 639 170.94
30 PERAMBALUR 88 2625 1220 161.03
31 NAGAPATTINAM 99 2636 762 154.85
32 SALEM 211 7389 3433 453.97
33 DHARMAPURI 60 2683 1330 163.24
34 NAMAKKAL 188 4313 2106 271.75
35 KRISHNAGIRI 119 3775 2188 239.35
36 VELLORE 107 4019 1767 244.48
37 ARAKKONAM 80 2405 907 139.80
38 TIRUVANNAMALAI 216 4581 2275 276.52
Total 5197 157550 65337 9751.95
DETAILS OF DEPOTS WITH STOCK TRANSFER AND FL2 AND FL3 SALES
Approx Approx
Stock transfer/ Closing
Sl Sales per day Stock cases
Depot Location
No cases
IMFS BEER IMFS BEER
1 AMBATTUR-III Plot No.B4, Industrial Estate, Ambattur, Chennai, 7074 4128 40397 38801
Tamil Nadu - 600 053
IMFS Depot, Bangalore High Road, 3375 1199 23717 28861
Chembarambakkam Village,Thiruvallur District,
Tamil Nadu - 600123
2 TMZ - II
3 AMBATTUR - II Plot No.B4, Industrial Estate, Ambattur, Chennai, 7236 2903 36261 39765
Tamil Nadu - 600 053
4 AMBATTUR-I Plot No.B4, Industrial Estate, Ambattur, Chennai, 7145 1580 40570 28084
Tamil Nadu - 600 053
IMFS Depot, Bangalore High Road, 4103 1472 34401 29164
Chembarambakkam Village,Thiruvallur District,
Tamil Nadu - 600123
5 TMZ - I
14 to 18, SIDCO Industrial Estate, Sevilimedu 7059 3176 20562 20355
Village, Kancheepuram, Tamil Nadu - 631502
6 KANCHEEPURAM
7 TIRUVALLUR G-29 and 30, Industrial Estate, SIDCO Road, 4116 1312 16060 12159
Kakalur, Tamil Nadu, 602003
IMFS Depot, Bangalore High Road, 7961 3408 44920 62940
Chembarambakkam Village,Thiruvallur District,
Tamil Nadu - 600123
8 TMZ - III
9 TRICHY 72, C.P.3, SIDCO Estate, BHEL Nagar, 6381 2542 35648 24420
Thuvakudi, Tamil Nadu, 620015
10 KUMBAKONAM Tasmac limited Industrial Estate, Thirubuvanam, 2232 519 23447 15112
Thiruvidaimarudhur Road , Kumbakonam, Tamil
Nadu, 612001
11 THANJAVUR 50/57, TANSIDCO Complex, Nanjikottai Road, 3941 894 32186 18236
Thanjavur, Tamil Nadu, 613006
12 PUDUKOTTAI 5/B1, SIPCOT Industrial Complex, Pudukkottai, 3793 1102 23683 16244
Tamil Nadu, 622002
13 CUDDALORE SIDCO Industrial Estate Complex, Kudikadu, 2758 925 26107 11530
Tamil Nadu, 607005
Tamil Nadu Ware Housing Corporation, V.S. 3252 1106 18544 23210
Vellapatty Post, , Tamil Nadu, 639004
14 KARUR
15 THIRUVARUR R.S.No.461/2, 461/4 and 462/1, Master Plan 3369 427 20007 15647
Complex, Mannargudi Road,, Vilamal, Tamil
Nadu, 610004
59 A, Compartment No.II, Tamil Nadu ware 4042 1479 30074 24936
Housing Corporation, Chennai Trunk Road,
Villupuram, Tamil Nadu, 605602
16 VILLUPURAM
17 PERAMBALUR North Madhavi Road, Elambalur Post, Tamil 3323 751 21292 27485
Nadu, 621220
pblrdm@yahoo.com
B6, Industrial Estate, Compartment No. 2, 4058 1722 21965 23740
Kappalur Village, Thirumangalam, Tamil Nadu,
625008
18 MADURAI (R)
1, Madurai Rameswaram National Highway, 3886 993 19695 13601
Manalur Post, Tamil Nadu, 630611
19 MADURAI (U)
20 DINDIGUL TASCO Unit, Mulipadi, Mulipadi, Dindigul, Tamil 3768 1289 32798 33085
Nadu, 624005
21 RAMNAD 139, Master Plan Complex, Madurai Rameswaram 2652 380 24270 18221
Road, Sakkarakottai Village, Ramanathapuram,
Tamil Nadu, 623503
29-34, SIDCO Industrial Estate, Soolakkarai, 5799 1443 23407 12965
Soolakarai, Virudhunagar, Tamil Nadu, 626003
22 VIRUDHUNAGAR
23 SIVAGANGA Narikuruvar Colony, Thondi Road, Palamalai 2063 446 21258 16390
Nagar, Soorakulam Village, Sivagangai, Tamil
Nadu, 630606
24 TIRUNELVELI TASCO Unit, Melapalayam, Melapalayam, 4796 474 28313 11833
Tirunelveli, Tamil Nadu, 627005
25 TUTICORIN C-104, SIPCOT Industrial Complex, Madurai 3554 232 26398 6644
Thoothukudi Bye Pass Road, Tuticorin, Tamil
Nadu, 628008
26 NAGERCOIL IMFS Depot, Bethel Nagar, Senbagaramanputhur, 5971 886 32482 20463
Aaralvaymozhi, Thovalai Taluk, Kanyakumari,
Tamil Nadu, 629301
27 THENI IMFS Depot, Karuvelnaikkanpatty, Theni, Tamil 2497 535 24162 16116
Nadu, 625531
28 COIMBATORE(S) No.305, Vilankuruchi Road, Old Chinthamani 2782 1147 19639 19882
Godown, Peelamedu, Coimbatore - 641 004, Tamil
Nadu
29 COIMBATORE(N) No.305, Vilankuruchi Road, Old Chinthamani 6016 2669 28559 40442
Godown, Peelamedu, Coimbatore - 641 004, Tamil
Nadu
Tamil Nadu Ware Housing Corporation, 8152 2790 34769 41500
30 TIRUPPUR Angeripalayam, Tirupur, Tamil Nadu, 641602
31 OOTY IMFS Depot, 305/G, Vandisolai, Kothagiri Road, 1917 448 21124 11206
Edapalli Village, Coonoor, The Nilgiris.
24, TASCO Building, Bhavani Main Road, 4169 1453 20888 17707
Suriyampalayam, Erode, Tamil Nadu, 638316
32 ERODE
33 POLLACHI 4/5 A, Sangampalayam Coimbatore Road, 4823 1195 20228 19778
Mahalingapuram Post, Achipatti, Pollachi, Tamil
Nadu, 642002
4/255-B,, Tamil Nadu Warehousing Corporation, 6553 1185 20593 12427
Sakthi Main Road, Karattadipalayam, Gobi, Tamil
Nadu, 638453
34 GOBI.
35 KANGAYAM IMFS Depot, Veeranampalayam, Pagathipalayam, 2021 575 19109 14269
Kangeyam Taluk, Tiruppur, Tamil Nadu, 638701
36 SALEM 2/92, Sandiyur Village, S.Attaiyampatti Post, 3877 978 31090 20403
Salem, Tamil Nadu, 636203
1915 1416 18123 23305
Bangalore Salem National Highway, Thadangam
Village, Dharmapuri, Tamil Nadu, 636705
37 DHARMAPURI
83/6, Krishnapuram Road, Thummankuruchi 5762 1227 24256 18221
Village, Tiruchengode Main Road, Namakkal,
38 NAMAKKAL Tamil Nadu, 637001
Tamil Nadu Ware Housing Corporation, Katpadi 5583 1492 22526 26728
39 VELLORE Road, Vellore, Tamil Nadu, 632004
IMFS Depot, Kanathampoondi Village, 5035 1446 24910 36133
40 T.V. MALAI Tiruvannamalai Tamil Nadu, 606603.
1,2/123, Tamil Nadu Ware Housing Corporation, 5653 1511 18106 12184
Biyanapalli Village, Krishnagiri, Tamil Nadu,
635115
41 KRISHNAGIRI
C/o Natesan Mill, 141 E Sithar Kovil Main Road, 3802 1393 27998 29868
42 SALEM (WEST) Kantha mpatti Post, Salem
12-B, Tamil Nadu Ware Housing Corporation, 3903 1190 13772 12199
SIPCOt Ranipet, Walaja Taluk, Vellore District,
43 ARAKKONAM Tamil Nadu, 632401
OFFICE LOCATION District Covered
SRM- 735, IV Floor, L.L.A.Building, Anna Salai, Chennai (Central), Chennai (North),
Chennai Chennai, Tamil Nadu, 600 002. Chennai (South), Kanchipuram
(North), Kanchipuram (South),
Tiruvallur (West) and Tiruvallur
(East)
SRM- 305A, Vilankurichi road, Peelamedu Coimbatore (North), Coimbatore
Coimbatore Railway station back side, Chintamani (South), Erode, Nilgiris and Tirupur
Co-operative Society Depot, Peelamedu,
Coimbatore - 641 004.
SRM- No.56, Brindavan Road, Fairlands, Dharmapuri, Krishnagiri, Namakkal,
Salem Salem, Tamil Nadu, 636016. Salem, Thiruvannamalai, Vellore
and Arakonam
SRM- Plot No.100, Anna Nagar, Dindigul, Kaniyakumari, Madurai
Madurai Madurai, Tamil Nadu, 625020. (North), Madurai (South),
Ramnad, Sivagangai, Theni,
Tirunelveli, Tuticorin and
Virudhunagar
SRM- District Collector Office, Old Building Cuddalore, Karur, Nagapattinam,
Trichy First Floor, DRO Chamber, Perambalur,
Pudukottai, Thanjur, Thiruvarur,
Tiruchirappalli, Tamil Nadu, 620 001. Trichy and Villupuram.
Appendix 2
B ID F ORM
Name & Address:
PAN No:
GST No:
Dear Sir,
Having examined the conditions of the Tender, Appendixes to the Tender, and Contract and
the receipt of which is hereby duly acknowledged, I / We, undersigned, offer to render and
deliver internal audit services for the units of TASMAC in conformity with the Standards of
Internal Audit issued by the Institute of Chartered Accountants of India in so far those
Standards are not in contrary with the Act, Rules, Regulations, Orders applicable to TASMAC
as well as rules, regulations, orders, guidelines, manual, instructions, etc. issued by TASMAC
from time to time for the price/fee/sum as indicated in the Tender conditions.
I / We offer to render and deliver internal audit service for the following units of TASMAC.
However, I / We abide by TASMAC decision to entrust the units other than the following
units for internal audit services.
Number of Name of the
Whether the
retail vending Senior
Name of Name of Corporate
shops that Regional
Location the District proposed to the Depot Office,
Manager's
Sl. of the proposed be covered in proposed TASMAC is
firm for audit by for audit by Office
No. proposed to
the District the Internal proposed for
(address) the Internal be audited by
by the audit by the
Auditor Auditor the Internal
Internal Internal
Auditor Auditor
Auditor
I / We undertake, if our bid/offer is accepted, to complete delivery of internal audit services
specified in the contract or as directed by TASMAC from time to time within the timeframe as
stipulated in Tender and/or as modified by TASMAC from time to time.
I/We are agreeable for the audit fee of 45,000 per month for auditing Corporate Office,
2500 per month/per depot for auditing IMFS Depot, 6000 per month/per Senior Regional
Manager's Office, ` 6000 per month/per District Manager's Office and 700 per month/per
for monthly audit of retail vending shops plus applicable taxes. I/We also understand mere
indication of name of depot, name of Senior Regional Manager's Office and Corporate office
proposed to be audited by us is only indicative and TASMAC has right to appoint auditor for
auditing retail vending shops, IMFS Depot, SRM office, DM Office and Corporate office.
We agree to abide by this bid for a period up to 31 March 2023 from the date fixed for bid
opening and it shall remain binding upon us and may be accepted at any time before the
expiration of that period.
[ Note: Until a formal Appointment Order of contract / Engagement Letter is issued and
executed, this bid together with signed tender document of service provider shall constitute a
binding agreement between service provider and TASMAC. ]
Bid submitted by us is properly prepared and sealed so as to prevent any subsequent alteration
and replacement.
Dated this .................. day of ---------------------------------- 2020.
Signature of
Name
In capacity of
Duly authorized to sign the bid for and on behalf of .....................
Witness ...........................
Address ...........................
Signature ...........................
Seal ...........................
Appendix 3
FORM OF CONTRACT /AGREEMENT
(To be executed by the Chartered Accountant / Cost Accountant (partnership firm / sole
proprietorship) for rending service of internal audit for TASMAC).
I / We, Messers .................. (hereinafter referred to as `Service Provider) hereby contract
and agree on the acceptance of our tender by TASMAC (herein after referred to as Service
Receiver) in accordance with the conditions of contract stated below, the service hereunder
named, of the quality and of the sort and at the rate or price here under specified in the
Appointment Letter / Engagement Letter attached.
CONDITIONS OF CONTRACT
1. This document on having been signed by both the parties shall constitute a binding
contract between the parties and shall remain in force for a period up to 31 March 2023. But
in the event of any breach of contract at any time on the part of the Service Provider, the
contract shall be determinable by the Service Receiver without compensation to the Service
Provider. The contract may also be put to an end at any time by Service Receiver upon giving
seven days' notice to the Service Provider.
2. The Service Provider agrees to render internal audit services as detailed in the Tender
documents to the Service Receiver at the audit fee and applicable taxes indicated in Tender.
The amount of audit fee stipulated in the Tender is firm up to 31 March 2023 and is not subject
to enhancement on any ground. However, the Service Receiver may modify the fee in
consultation with the Service Provider(s).
3. The audit fee for internal audit service as specified in the Tender is excluding applicable
taxes.
4. The Internal Audit Fee will be paid after one month from the date of submission of
monthly internal audit reports as stipulated in clause 15 of the tender. No payment will be
made for defective service and services not according to TASMAC's specification
5. The service to be provided / rendered under this contract is to be of the quality and of
the sort mentioned in the Tender Documents.
6. The services are to be delivered at the respective audit unit(s) will be indicated by
TASMAC periodically. Any amendments to the orders in terms of coverage of number of
audit units or delivery period, etc., may be incorporated on a mutually agreed basis.
7. In case of services delivered by the Service Provider are not being of the stipulated
quality and specifications, the Managing Director, TASMAC or anyone duly authorized by him
shall have power to reject any such services and to get services of others at the risk and cost of
the Service Provider and any excess of cost so incurred by the Service Receiver to get the
services of others over the contract price/rate/fee together with all charges and expenses
attending the service shall be recoverable by the Service Receiver from the Service Provider.
8. For delay in submission of audit reports (hard form as well as soft form) against the
stipulated date, subject to force majeure conditions, penalty equivalent to two per cent per
day(plus applicable GST) subject to 20 per cent (plus applicable GST) of total audit fee for the
month will be levied.
9. The total number of shops audited should not exceed two shops per day per
assistant/auditor. If this condition is violated, then audit fee will not be made for all shops
audited by the particular audit assistant/auditor for the specific dates when he/she exceeded
the maximum limit of two shops per day.
10. Audit of 10% of retail vending shops allotted to the auditor/audit firm must be audited
by the auditor/partner of the audit firm, failure to conduct audit in minimum of 10% of retail
vending shops by the auditor/partner of the audit firm will result in proportionate deduction of
internal audit fee.
11. In respect of internal audit services done inadequately or non-fulfillment of internal
audit services or non-observance of any of the conditions of the tender and/or contract, other
than delay in submission of audit report, the internal auditor shall pay a penalty an amount
equal to the actual loss incurred by TASMAC or forfeiture of internal audit fee whichever is
higher. Besides, such performance may entail black listing of the Service Provider.
12. The Service Provider hereby agrees to reimburse TASMAC the refund of taxes and
duties received from concerned authorities and pass it on to the Service Receiver if the
Government or any other appropriate agency reduces the duty or tax or give incentive of any
type retrospectively after rendering internal audit services, failing which action will be taken to
recover the amount from the Service Provider under the Revenue Recovery Act or any other
relevant Act.
13. The contract or any part thereof or interest in it, is not to be transferred or assigned by
the Service Provider directly or indirectly to any person or persons.
14. Neither the Service Receiver nor the Service Provider shall be liable to the other for any
delay or failure in the performance of their respective obligations due to causes, contingencies
beyond their reasonable control such as;
a) Natural phenomena including but not limited to earthquakes, floods and epidemics
b) Acts of any Government authority domestic or foreign including but not limited to war
declared, or undeclared, priorities and guarantee restrictions.
c) Accidents or disruptions including, but not limited to fire, explosions, breakdown of
essential machinery or equipment, power and water shortages.
15. The tender notice dated ............. in .................., tender documents along with
the enclosures, the detailed final offer of the Service Provider and the Appointment order /
Engagement letter will form part of this contract. Wherever the offer conditions furnished by
the Service Provider are at variance with conditions of this contract or conditions stipulated in
the Appointment Order/Engagement Letter, the latter shall prevail over the offer conditions
furnished by the Service Provider.
16. Unless otherwise provided in the Agreement any notice, request, consent or other
communication given or required to be given here under shall be given by mailing the same by
registered mail, postage prepaid, return receipt requested in the case of the Service Provider to
the Service Receiver at their respective addresses set forth above or with other addresses and to
the attention of such other person or persons as may hereafter be designated by like notice
hereunder and any such notice sent by post shall be deemed to have been served on the date
when in the ordinary course of post, it would have been delivered at the addresses to which it
was sent.
17. It is unconditionally agreed to abide by and agreed to the `Code of Prevention and
Detection of Fraudulent Acts in Tamil Nadu State Marketing Corporation Limited 2014' and
not indulge or allow anybody else working in their organization and in TASMAC to indulge in
fraudulent activities and would immediately apprise TASMAC of the fraud/suspected fraud as
soon as it comes to their notice.
18. Any notice to the Service Provider shall be deemed to be sufficiently served, if given or
left in writing at their usual or last known place of business.
19. The Service Provider agrees that in the event of non-fulfilment or non-observance of
any of the conditions stipulated, the Service Provider shall pay as penalty plus applicable GST
as stipulated in the Tender.
20. In case of non-compliance to any of the terms and conditions of the tender /
agreement entered into or deficiency in performance or violation of code of conduct prescribed
by the Institute of Chartered Accountants of India or Institute of Cost Accountant of India, the
issue will be referred to the concerned institute for necessary action in addition to other
appropriate action deemed fit by TASMAC.
21. All disputes and claims that may arise between TASMAC and the Service Provider
arising out of or in any way concerning any point, matter or clause of this contract shall be
referred to Arbitration only and not to any court of Law and the Arbitration for all purpose
regarding this application will be with the person mutually agreed by TASMAC and the Service
Provider and the Arbitration proceedings shall be only at the city of Chennai. The award of
such Arbitrator shall be final and binding on the parties.
22. The Courts of Chennai city alone will have exclusive jurisdiction relating to all disputes
or follow-up action arising out of or relating to the Arbitration proceedings or other legal
proceedings.
For and on behalf of
Name Name
Designation Designation
Service Receiver Service Provider
Witness:
1.
2.
Appendix 4
SCOPE OF AUDIT:
AT RETAIL VENDING SHOPS
100% Physical verification of stock.
100% Physical verification of cash
Physical verification of other assets
To verify bank remittances with reference to Sales from the date of previous audit date to the
date of present audit remittance challan.
To verify and report bank remittance made in all bank working days (Payment from the date of
previous audit to the present audit)
To identify shops holding 90 days stock.
To identify and repot sediment stock not fit for consumption.
Accounting of stock received from depot with reference to invoice and customer ledger in the
shop records
1. To verify maintenance of copies of Stock Transfer invoices received from Depot.
2. Verification of Sales bill book
3. Verification of chitta book
4. Verification of liability register
5. Verification of stock cum sales register
6. Verification of Attendance Register
7. Verification of details from Electronic billing machines
- Preparation of cash receipt
- Stock Updation receipt of stock
- Closing Stock
- Sales as per billing machine
- Any other details in connection with Audit
8. To write in the inspection register maintained in the shop
Name of the Auditor/Audit Staff
Date of Visit
Signature of Auditor/Audit Staff
9. To verify copy of FSSAI Certificate.
10. To verify installation of Fire Extinguishers.
11. To verify Building plan approval.
12. To verify copy of FL1 / FL 11 license.
13. To verify display of statutory restriction "LIQUOR NOT TO BE SOLD FOR
PERSONS BELOW 21 YEARS OF AGE" and statutory warning "CONSUMPTION
OF ALCOHOL IS INJURIOUS TO HEALTH" and "BE SAFE DON'T DRINK
AND DRIVE".
14. To verify whether board mentioning ban on plastic
15. To report the physical verification of stock, cash, records and other instruction given
from time to time.
16. Any other additional scope or other items added from time to time.
SCOPE OF AUDIT AT DISTRICT MANAGER'S OFFICE
REVENUE RELATED:
SALES RELATED:
1. Verification of Accounting of shop wise monthly stock transfer at MRP value in the
concerned shop account with reference to Customer ledger issued by Depot/s.
2. Verification of Tallying monthly stock receipt of all shops with reference to Depot
Stock Transfer/Customer Ledger of concerned Depot-variation if any reported with
reason.
3. Verification of Accounting of shop wise sales- reference may also be made to shop wise
audit reports.
4. Verification of day wise/shop wise sales proceeds remittance into bank, total for the
month and Remittance/sales reconciliation
5. Verification of Shop wise closing stock at MRP value - reference may also be made to
shop audit report
6. Verification of Stock return from shop and accounting in shop and confirmation from
depot with reference to Customer Return Note
7. Verification of Accounting of Collection of Shortage, Penalty on shortage/ excess and
interest thereon.
8. Verification of Non operative collection Bank Accounts reconciliation including fund
transfer reconciliation to Head Office.
9. Verification of Sale of empty/ waste carton boxes remittance
10. Verification of Fine, if any, collected
BAR RELATED
11. Bar permission given for collection of empty bottles / sale of eatable under Rule 9A
of the Tamil Nadu Liquor Retail Vending (in Shops and Bars) Rules, 2003.
- Receipt of application fee amount deposit into bank credit by bankerraising
tax invoice in TASMAC portal.
- Receipt and accounting of earnest money deposit deposit into bank, refunds in
the case of unsuccessful bidders adjustment towards security deposit
documentation etc.
- Refer instructions from Head Office regarding upset price.
- Selection of highest bidder computation of demand as per Head Office
instruction.
- Checking collection of 2 months security deposits into bank credit to TASMAC
bank account documentation.
- Collection first month demand 99% separate DD favouring Government
account 1% TASMAC commission
- Deposit of 99% in Government account verification of challan
- Deposit of 1% commission in TASMAC account in bank, bank credit and
documentation
- Raising monthly demand in all months before 5th of the concerned month.
- Receipt of demand (99%+1%) 5th of every month if delay 2 days grace period
from 8th along with interest and applicable GST on interest shall be collected and
GST shall be paid to Government.
- Maintenance of Bar registers all supporting documents
- In the case of Bar tender period expired cases adjustment against security deposit
wherever pending Bar refund working in prescribed format / Age wise bar due
schedule/ party wise / Age wise bar deposit schedule
- Month wise bar due collection schedule
- Bar receipt and payment schedule as per Head Office format.
- Verification of Bar records for proposal relating to adjustment against security
deposit.
- Verification and certification of schedules related to refund of security deposit.
- Verification of generation of tax invoice on 1% bar commission under reverse
charge mechanism and other instruction from Head Office issued from time to
time
- Verification of collection of penalty from bar licensees for violating tender
conditions plus applicable GST thereon.
EXPENDITURE RELATED
12. Verification of DM operation account (cash book), vouching of Receipt and payment
vouchers accounting posting in General ledger- Bank reconciliation
13. Funds transfer from H.O
14. Payment of salary verification basic documents e.g. Attendance sheet collected from
shops/ suspension ordersreinstatements computation recoveries advice to bank-
any difference between advice to bank and actual working- any wrong disbursement by
changing name- any double payment- income tax calculation on salary wherever
applicable disbursement society recovery Government recovery, etc.
15. EPF Payment management contribution recovery from salary payment as per due
date specified by the Act.
16. Payment of Bonus and Ex-gratia
17. Payment of Annual Additional Fixed Incentive
18. Welfare payment to employees Family Benefit Fund Health Fund Accident injury
Disablement Fund Employees deposit linked insurance scheme.
19. Payment of Government Recovery in respect of employees on deputation
20. Payment of fixed travel charge to Supervisors monthly
21. Payment of Rent to RV Shops agreement Renewal of old agreement payment -
recovery and payment of TDS if rent exceeds Rs.2,40,000 previous year issue of TDS
Certificate payment of rent by ECS
22. Payment of electricity for shops separate meter EB Bills, etc.
23. Payment of Transport charges finalized rate computation transport bill correctness
- submission of PAN No if more than 10 vehicle owned by him recovery and
payment of TDS Recovery at MRP of damaged goods from bill recovery of GST
payment of GST Payment of EPF on load men in Depot by Transport contractor.
24. Printing and Stationery expenditure quotes for deciding lowest one (L1) rate
finalized payment
25. Tour advance DM- others - Release of tour advance / settlement of tour advance
age wise details of pending settlement of tour advance car hire charges payment of
GST under reverse charge
26. Payment of Postage, telegrams and courier expenses
27. Payment of conveyance and other petty expenses payment of GST on car hire charges
on reverse charge
28. Payment of Advertisement bill Recovery of TDS Payment of bill, payment of
income tax TDS-GST TDS issue of TDS Certificate
29. Payment of Legal fees GST under reverse charge
30. Refund of deposits:
- Shop personnel security deposit
- Transport contractor security deposit
- Other deposits if any
31. Purchase of fixed assets Maintenance of fixed assets register writing unique ID
Numbers, documentation.
32. Payment of repairs and maintenance any wrong classification of assets TDS if any
Payment etc.,
33. Payment of Statutory dues (EPF /TDS/ GST) and filing returns connected therewith:
- TDS (Quarterly return)
- EPF (Monthly return)
34. Imprest advance petty cash expenses etc.,
DISTRICT MANAGER OFFICE
MONTHLY ACCOUNTS RECEIPT AND PAYMENT STATEMENT AND
ACCOUNT SCHEDULE
VERIFICATION AND FINALISATION OF:
35. Maintenance of Accounts under double entry system
36. Schedule: Consolidated Receipt and Payment Statement
37. Sch: Annual Entry Computation of Pension contribution on employees on deputation
Maintenance of pension contribution register
38. Sch: Details for earned leave encashment (Annual)
39. Sch: Details of Deposit- electricity deposit Telephone Rent - Fuel Security deposit
- shop personnel Bar contractors (Annual).
40. Sch: Rent month wise due month wise payment closing balance
41. Sch: Tour advance Settlement age wise details
42. Sch: Festival advance/Motor cycle advance other advances recovery closing balance
43. Sch: Salary details schedule
44. Sch: Details of security deposit from shop personnel
45. Sch: Annual Additional Fixed Incentive (Annual)
46. Sch: Total Internal Audit fee outstanding reconciliation with H.O
47. Sch: Outstanding liabilities
48. Sch: Bonus & Ex-gratia payment for previous year, for current year (Annual).
49. Sch: Month wise number of employees schedules
50. Sch: Payment of Dearness Allowance arrear recovery of EPF (Annual)
51. Sch: GST - transport contract / others
52. Sch: Details as required for tax audit
53. Sch: TDS Salary and others
54. Sch: Bar deposit collection of 2 months deposits OB/Receipt/Adjust/Refund/CB
55. Sch: Monthly demand 99% to Govt and 1% Commission to TASMAC
56. Sch: Collection and deposit of demand 99% separate DD favouring Government
account 1% TASMAC commission
57. Sch: Adjustment of demand against deposit and refunds
58. Sch: Age wise dues outstanding
59. Sch: Age wise deposits outstanding
60. Sch: Party wise deposit outstanding
61. Sch: Bar Remittance reconciliation
62. Sch: Sale of empty/waste carton-- in shops allowance for wastage, GST remittance on
the same.
63. Sch: Shop wise sales schedule volume/ value (IMFS/Beer)
64. Sch: Stock transfer as per depot /stock receipt as per RV shops reconciliation stock
return sales.
65. Sch: Bank wise remittance reconciliation shop wise report.
66. Sch: Item wise PV report item wise closing stock schedules Sales reconciliation
67. Sch: Shortage and Misappropriation, penalty, interest and GST on penalty and interest
68. Sch: Pending self insurance and other insurance claims
69. Sch: Evaluation of shortage
70. Sch: Details for payment of Gratuity (Annual).
71. Sch: Pending legal cases
72. Sch: Installation of Fire Extinguisher.
73. Sch: FSSAI Certificate.
74. Sch: Building Plan Approval
75. Sch: Copy of FL1/ FL11 license
17. Sch: Statutory Warning "Consumption of alcohol is injurious to health" and "Be safe
dont drink and drive".
76. Sch: Notice Liquor shall not be sold to any person who has not completed 21 years of
age.
77. Sch: Ban on plastic board
78. Any other item informed from time to time.
SCOPE OF AUDIT AT DEPOT
1. 100% Physical verification of stock at depot on monthly basis (once in 2 months
complete other month random verification)
2. Comparison with Master Stock Register
3. Receipt of Goods and stock accounting
- Verification of Goods Receipt Acknowledgement (GRA) with Master Stock
Register
- Verification of GRA with Breakage Register
- Verification of percentage of Breakages and Missing bottles
- Verification of GRA with insurance Register
- Monthly Stock Receipt Reconciliation (with reference to GRA)
- Verification of transit breakages at random with reference to consignment
documents
- Verification of bin card with stock MSR
- Verification of demurrage statement with MSR and cost of 90 days/ IFL 180
days.
- Verification of stock on the close of the financial year and certification of
correctness of closing stock quantity
- Verification of Handling loss and Missing bottles recovery
- Sale of glass pieces and collection of GST thereon.
- Excise labels and payment of GST thereon on reverse charge basis.
- Verification of collection of shortage of stock at depot @ issue price to
FL2/FL3 licensees and penalty @ 100% of issue price to FL2/FL3 licensees
plus applicable GST thereon. Raising tax invoice towards penalty and GST
thereon.
- Verification of interest on shortages from the date of committing shortage till
date of payment and GST thereon. Raising tax invoice which contains GST
given above.
- Verification of recovery of Excess amount.
4. Sales :
- Verification of Sales Invoices of the previous month Sale to FL2/FL3
licensees
- Verification of receipt of sales amount through online payment from FL2/FL3
licensees and accounting the same into designated bank non operative
collection account
- Verification of Reconciliation of online receipt.
- Ensuring funds transfer from above non operative collection account to HO
account
- Verification of Stock transfer invoices prepared in the previous month and
acknowledgement by shops
- Verification of excess/short collection register with daily/ monthly IX A
reconciliation
- Verification of value added (Sales) Tax Statement
- Collection of TCS and remittance to Government Account, filing return and
issuing TCS certificate
- Monthly Reconciliation Statement
- Demurrage advise, Sediment stock identification and forwarding details to
Head Office
VERIFICATION OF OTHER DEPOT TRANSACTIONS
5. Verification of Cash Book including Vouchers Receipts & Payments, Bank
Reconciliation,
6. Verification and Accounting of Funds transfers from Head Office
7. Payment of salary computation-recovery- net payment
8. Verification of TDS on Salary Income remittance before due date issuing TDS
certificate
9. Payment of rent for rented godown recovery of TDS / payment of TDS / filing return
and issuing certificate
10. Verification of Dearness Allowances Arrears.
11. Verification of Payment of Security Charges.
12. Verification of Accounting & Payment of Bonus & Ex-gratia.
13. Verification of Payment of Holiday Turn Duty Allowance (HTDA) and Out of Pocket
Expenses (OPE).
14. Verification of Medical Expenses reimbursement.
15. Verification of Government Recovery from salary and Payment.
16. Verification of various advances & recoveries
- Festival Advance.
- Motor Cycle Advance.
- Marriage Advance
- Computer Advance
- Others
17. Verification of Payment of Electricity Charges.
18. Verification of Payment of Printing and Stationery Selection of Lowest Quote,
Effecting payments accordingly, recovery of TDS Payment of TDS before the dates.
19. Verification of Travelling Expenses.
20. Verification of Purchase of Fixed Assets, Maintenance of Fixed Assets Register.
21. Verification of Checking writing of Unique ID Numbers.
22. Verification of Recovery of EPF from salary & Payments
23. Verification of accounts Schedules:-
- Receipts and Payment Statement
- Sch: Pension Contribution Paid.
- Sch: Pension Contribution Payable.(Employees on Payable).
- Sch: Deposits Paid.
- Sch: Rent Details.
- Sch: Stock of Excise Label.
- Sch: Tour Advance.
- Sch: Handloom Advance, T.T.A Education, Marriage Advance,
Motor cycle Advance etc.,
- Sch: Purchase of Fixed Assets.
- Sch: Details of Sale of Fixed Assets raising invoice with GST.
- Sch: Funds Received from Head Office.
- Sch: Recoveries from TASMAC Regular Employees.
- Sch: Salary and EPF Details.
- Sch: Outstanding Liabilities.
- Sch: Payment of Rent.
- Sch: TDS on Printing and Stationery.
- Sch: TDS on Salary.
- Sch: TCS on Liquor Sale to FL2 & FL3 Licensees.
- Sch: Sales & Stock Transfer.
- Sch: Miscellaneous Expenses.
- Sch: Bonus & Ex-gratia Payment.
- Sch: Staff Data for Bonus Calculation (Annual)
- Sch: Arrears of Dearness Allowances.
- Sch: Particulars of Earn Leave Encashment.
24. Confirmation of Balances Details for Telephone deposits and others
AT SENIOR REGIONAL MANAGER'S OFFICE
1. Verification of Cash Book, Receipt and Payment Vouchers, Bank Reconciliation,
Reversal of Stale Cheque etc.,
2. Verification of Imprest Advance & Petty Cash Advance.
3. Verification of Receipt and accounting of Funds from Head Office.
4. Verification of Payment of Salaries Computation, Recoveries including TDS
Disbursement through bank, Issue of TDS Certificates.
5. Verification of Payment of Bonus & Ex-gratia Verification of Eligibility,
Computation & disbursement (Including Adhoc Pongal bonus).
6. Verification of Maintenance of Registers for payment of Pension Contribution and
other Government recoveries and for payments.
7. Verification of Payments of HTDA & OPE Verification of documents, supporting
papers etc.,
8. Verification of Medical Expenses reimbursement.
9. Verification of Payment & recovery of Fixed Assets, Motor cycle Advance, Handloom
Advance, Tour Advance, and Computer Advance etc.,
10. Verification of Payments to Computer Programmers TA, DA.
11. Verification of EPF Including Management Contribution, Payments etc.,
12. Verification of Payment of TDS.
13. Verification of Payment of GST.
14. Verification of Payment of Electricity Charges.
15. Verification of Payment of Fuel Expenses.
16. Verification of Payment of TDS on Rent, Filing of Returns etc.,
17. Verification of Purchase of Fixed Assets Maintenance of Fixed Assets Register.
18. Verification of Schedules:
Sch: Pension Contribution Paid.
Sch: Pension Contribution Payable.
Sch: Deposits Paid.
Sch: Rent Details.
Sch: Tour Advance.
Sch: Travel Advance.
Sch: Handloom Advance, T.T.A Education, Marriage, Motor cycle Advance etc.,
Sch: Purchase of Fixed Assets.
Sch: Details of Sale of Fixed Assets.
Sch: Funds Received from Head Office.
Sch: Recoveries from TASMAC Regular Employees Month wise.
Sch: Salary & EPF Details Month wise.
Sch: Outstanding Liabilities.
Sch: Tax Deducted at Source (TDS).
Sch: Payment of Bonus & Ex-gratia.
Sch: Staff data for Bonus calculation.
Sch: Arrears of Dearness Allowances (DA).
Sch: Details of Earn Leave Encashment.
19. Verification of Confirmation of Balances - Telephone Deposits and others
20. Verification of List of Fixed Assets with Identification Numbers.
21. Auditors to consolidate the shortage and excess in Retail Vending shop audit for the
previous month.
22. Auditor forward the consolidated shortage and excess month wise to Head Office.
23. Auditor to consolidate the Retail Vending auditors report.
AT CORPORATE OFFICE, CHENNAI
1. Revenue from Operations:
- Accounting of Sale of IMFS/Beer- retail and FL2 and FL3
- Accounting of agency commission for collecting bar tender amount
2. Other Income:
- Accounting of interest income from Bank deposits
- Verification and accounting of discount earned on prompt payment to suppliers
- Other income- demurrage, penalties, registration fee, etc
3. Purchase of IMFS and Beer items
- Processing bills for payment, recoveries,
- Verification of payment to suppliers
- Payment of advance to Suppliers
4. Closing stock valuation IMFS and Beer
5. Employees Remuneration and Benefits:
- Payment of Salaries Computation Recoveries Disbursement through bank
- EPF monthly return making payment online
- Payment of Bonus & Ex-gratia Verification of eligibility Computation and
Disbursement (including Adhoc Pongal Bonus)
- Maintenance of Registers for payment of Pension Contribution and other
Government recoveries Payment ( for Deputation Employees)
- Payment of Holiday Turn Duty Allowances and Out of Pocket Expenses
Verification of documents and supporting papers
- Verification of Medical Expenses reimbursement
- Verification of Payment and recovery of Festival Advance, Motor Cycle Advance,
Handloom Advance, Tour Advance and Computer Advance.
- Government Recovery and Payment
- EPF including Management Contribution and Payment etc.,
- Payment of Gratuity & Other Retirement Benefits
- Leave Salary Provision and Payment.
6. Finance Cost:
- Calculation & Accounting of Interest on Loans & Advances & its recovery
7. Depreciation and Amortization of Expenses
- Verification of Depreciation on Fixed Assets
- Value Added Tax filing return- monthly payment
- GST Raising Tax invoice,
- GST TDS reduction filing return making payment accounting.
8. Other Expenses:
- Payment of Rent - recovery of TDS and Payment
- Payment of Electricity Charges
- Payment of Fuel Expenses
- Maintenance of Log Book register for Vehicles
- Payment of Insurance premium Vehicle Insurance Stock Insurance and Transit
Insurance Claims Preference Settlement Accounting.
- Payment of Annual Privilege Fee to Government
- Payment of Rates and Taxes
- Payment of Legal Fees Recovery of TDS and Payment Payment of GST on
Reverse Charge
- Accounting of Bank Charges
- Payment of Auditors Remuneration Statutory Auditors' Fees VAT Audit Fee
Tax audit fee GST audit fee Recovery of TDS and Payment - Issue of TDS
Certificate.
- Payment of Internal Audit Fees Accounting of internal audit fee Preparation of
Outstanding liabilities - Recovery of TDS and Payment.
- Payment of Annual Additional Fixed Incentive
- Payment of Printing and Stationery Selection of lowest quote Payment
Recovery of TDS
- Repairs and Maintenance Expenses Payment Accounting recovery of TDS
- Verification of Travelling Expenses Payment of GST on car hire charges on
reverse charge
9. Calculation of Bonus eligibility (Allocable and Available surplus) for Retail Vending
personnel under the Payment of Bonus Act, 1965 and Payment of Bonus
(Amendment) Act,2015.
10. Submission of half yearly reply to questionnaire prescribed by the Finance (BPE)
Department for Audit Committee Meeting in each six months.
11. Secured loan from banks
12. Unsecured loan from banks
13. Availability of Cash credit and Interest thereon
14. Provisions for doubtful items
15. Provisions gratuity/ leave encashment/ others if any
16. Cash balances at bank
17. Bank reconciliation
18. Fixed deposit placement and interest calculation
19. Classification and accounting of fixed assets
20. Maintenance of fixed assets register
21. Payment of capital advances for construction of godown
22. Income tax files
23. Sales tax files
24. Other files related to accounts
25. Various other accounts
26. Files related to construction of godown
27. Purchase of land for construction of godown.
28. Computation of demurage.
29. All Head Office records and files having finanacial implication.
30. Items to be covered as per the instructions issued from time to time.
********
Page 1 of 2 Appendix 5
PROFILE OF THE INTERNAL AUDIT FIRM
Status of the Firm: Partnership firm Sole Proprietorship firm
Sl. Particulars Required Documents
No.
1. Name of the partnership firm / Provide a copy of firm's partnership
Proprietorship deed / supporting document
proprietorship
2. Head office Address of the Firm Provide a copy of telephone bill /
/ Proprietor Property tax payment receipt/copy
of rental agreement
3. Land line phone number of the Provide a copy of telephone bill
firm's head office / Proprietor
4. Fax number of the firm's head Provide a copy of telephone bill
office / Proprietor
5. Email id of the Firm / Proprietor
6 (a) Details of branch offices of the (provide copies of required
firm / Proprietor information in Sl. No.2, 3, & 4)
6(b) Location of firm within the provide copies of required
District or adjoing Districts for information in Sl. No.2, 3, & 4)
which expression of interest/
tender for empanelment is given
by the firm.
7. Valid Firm Registration Provide a copy of "Firm
Number / Certificate of Constitution Certificate" in case of
Practice firm or "Certificate Of Practice" in
case of independent practice.
8. Date of Establishment of the firm As per Serial No.7 above
/ Date of Commencement of
Practice
9. Valid GST registration number of Provide copy of GST Registration
the firm / Proprietor (GSTIN)
10. Income Tax PAN of the firm / Provide copy of PAN card.
individual
11. Valid Registration/Empanelment Provide copy of the registration
with office of the Comptroller
and Auditor General of India
12. Valid Registration/ Empanelment Provide copy of the registration
with Reserve Bank of India
13. Categorization by ICAI, if any
14. Annual turnover of the firm for Provide self certified copies of IT
the years: 2016-17. 2017-18, and Returns for the year 2016-17, 2017-
2018-19 (with the breakup of 18, and 2018-19 and self certified
income towards Audit, Tax copies for break-ups.
matters, & others)
15. Current / previous experience Attach copy of engagement letters
with TASMAC
16. Details of each partner / qualified · Photo MUST be provided in all
staff / semi-qualified staff / cases
article clerks / others (use · Details of specific experience in
TASMAC audit and retails stores
separate sheets for each class of (other than TASMAC retail
staff) shops) provided separately in
each case #
17 Experience in Statutory audit/ Provide copy of appointment order
Internal auditing of Public Sector for internal audit of these enterprises.
Enterprises (either Central or
State Govt PSU including Co-
Operative societies, Co-
Operative banks and Public sector
banks).
Partners (CAs/CMAs) / Qualified staff (CAs/CMAs) as on 31.12.2019$
Sl. Name Dat Full Length ICAI / Education Key Experien Ema Mobil
No of the e of time of CMA al area of ce # il id e
. partner Birt partn associati Membersh qualificati experti numb
/ h er / on with ip on se er
qualifi part the firm Number
time
ed staff
partn
er
1
2
Semi-qualified (existing) staff as on 31.12.2019 $:
Sl. Name Date Length of Educational Key area Experience Email Mobile Remarks
No. of the of association qualification of # id number
staff Birth with the expertise
firm
1
2
Article clerks (existing) as on 31.12.2019$:
Sl. Name Date Length of Educational Key area Experience Remarks Email Mobile
No. of the of association qualification of # id number
article Birth with the expertise
clerk firm
1
2
Others existing staff as on 31.12.2019$:
Sl. Name Date Length of Educational Key area Experience Remarks Email Mobile
No. of the of association qualification of # id number
staff Birth with the expertise
firm
1
2
# Details of specific experience in TASMAC audit and retails stores (other than TASMAC retail shops)
provided separately in each case
$ Use separate sheet for each staff
Appendix 6
PROFORMA FOR LETTER OF AUTHORIZATION FOR ATTENDING BID OPENING
Subject: Authorization for attending Bid opening on ----------------- in receipt of the tender at
TASMAC, Chennai for appointment of Internal Auditor through empanelment to undertake
Internal Audit of Accounts and transactions of TASMAC on behalf of
________________________________
Following persons are hereby authorized to attend the bid opening for the tender mentioned
above on behalf of _____________________________(Bidder) in order of preference given
below.
Order of preference Name Designation Specimen Signature
I
II
Alternate Representative _____________________
Signature of Bidder
Or
Officer authorized to sign the bid on behalf of the bidder.
Note:
1. Maximum of two representatives will be permitted to attend bid opening. In cases
where it is restricted to one, first preference will be allowed. Alternate representative
will be permitted when regular representative are not able to attend.
2. Permission for entry to the hall, where the bids are to be opened, may be refused in case
the authorization as prescribed above is not received.
Appendix 7
Empanelment Table
Engaged in Whether eligible Whether eligible Whether eligible Whether eligible
TASMAC for empanelment for the panel for for the panel for for the panel for
audit during the period appointment appointment appointment
from 2020-21 to during 2020-21 during 2021-22 during 2022-23
2022-23
2014-15, Yes Yes Yes Yes
2015-16, &
2016-17 OR
(Up to the
year 2016-17)
2015-16, Yes No Yes Yes
2016-17, &
2017-18 OR
( Up to the
year 2017-18)
2016-17, Yes No No Yes
2017-18, &
2018-19 OR
(Up to the
year 2018-19)
2017-18, No No No No
2018-19, &
2019-20 OR
(Up to the
year 2019-20)
2018-19, & Yes Yes No No
2019-20
2019-20 Yes Yes Yes No
|