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Uttar Haryana Bijli Vitran Nigam Limited, Panchmahal - Gujarat
May, 31st 2018
              Uttar Haryana Bijli Vitran Nigam Limited




                           EXPRESSION OF INTEREST
                                      [EOI]
                                      FOR
             EMPANELMENT OF CHARTERED ACCOUNTANTS AUDIT
          FIRM TO CONDUCT INTERNAL REVENUE AUDIT OF `OP' SUB-
              DIVISION OFFICES FOR THE FY-2016-17 AND 2017-18.



    EOI Reference No. : - CA/RA/UH/1/2018 Dated: 14.05.2018




       CHIEF AUDITOR
       UHBVN, SHAKTI BHAWAN, SECTOR-6, PANCHKULA
       Tel-No.: - 0172-2567054
       Email: chiefauditoruhbvnpkl@gmail.com




1
                           UTTAR HARYANA BIJLI VITRAN NIGAM LIMITED
                                Regd. & Corp Office: SHAKTI BHAWAN, SECTOR-6, PANCHKULA
                                          Office of CHIEF AUDITOR
                                          Phone No. 0172-2567054
                       E-Mail ID: - c h i e f a u d i t o r u h b v n p k l @gmail.com
                               CIN No. U40109HR1999SGCO34166


                              EXPRESSION OF INTEREST
                              Office of Chief Auditor, UHBVN,
                                  (Revenue Audit Section)
                              Shakti Bhawan, Sec-6, Panchkula
                              Phone: 0172-2567054, 2584021

         UHBVNL, a power distribution utility registered under Company Act 1956 in Haryana,
invites EOI from Chartered Accountants Audit firms for empanelment to conduct revenue audit of
Consumers' Accounts for 50 Operation sub-divisions / sub offices for the period FY-2016-17 and
2017-18 under the jurisdiction of UHBVN situated in 10 districts of Haryana.

         EOI No. and date             Brief Scope of work           Application
                                                                        Fee
         CA/RA/UH/1/2018          Internal Audit of Various OP      Rs. 2000/-
            14.05.2018             S/Divns offices of UHBVNL

Due date of acceptance of EOI :                  Up to 1.00 PM on   31-05-2018
Due date of Opening of EOI:                            3.00 PM on   31-05-2018

The EOI Documents can be downloaded from website of Nigam www.uhbvn.org.in and the payment
for application fee can be made through Net Banking / RTGS/NEFT/Demand Draft in favour of
AO/Cash, UHBVN payable at Panchkula A/C No. 00000065135830424, State Bank of India, Sector-8,
Panchkula, IFSC code: SBIN0050387

For Detail, Please visit www.uhbvn.org.in


                                                                 Chief Auditor,
                                                                 UHBVNL, Panchkula




2
                                          SECTION ­ I
                                  INSTRUCTIONS & ELIGIBILITY CRITERIA


    1.1.          RECEIPT AND OPENING OF THE EOI:
           1.1.1.  The EOI shall be submitted till the date as detailed above not later
                   than date & time specified in the notice inviting the EOI. EOI shall not be
                   accepted after the time and date fixed for receipt of EOI. EOI received
                   after the time and date so fixed will not be entertained / considered.
           1.1.2. The firm satisfying the qualification criteria shall be empanelled for
                   allotment of work. The work will be allotted out of these qualified
                   firms.
           1.1.3. If the date fixed for opening of the EOI be declared as a public holiday,
                   the EOI shall be opened on the day on which office re-opens after such
                   holiday(s) on the same time as indicated.
    1.2.            SIGNATURE OF FIRM:
                     The firm shall submit his EOI in the office of Chief Auditor, UHBVN,
                     Panchkula complete in all respect with enclosures. Each page of EOI shall
                     be signed & stamped.
    1.3.            PRE-QUALIFICATION REQUIREMENT FOR ELIGIBILITY OF FIRMS:
                    The firm shall become eligible on satisfying the following criteria and on
                    production of required documentary evidences thereof.

           1.3.1.    The Chartered Accountants firm should be a reputed and experienced.
           1.3.2.    The firm must have been in existence for the last 5 years.
           1.3.3.    Preference will be given to the audit firm who has minimum one year
                     experience for conducting of audit of Revenue Accounts' at least one Circle
                     of Distribution Company / Power Utility in India. A certificate duly
                     supported with relevant documents shall also be furnished.
           1.3.4.    The audit firm can apply for EOI independently and the firms in joint
                     venture shall not be eligible for EOI.


    1.4.          GENERAL:
           1.4.1. The firm shall treat the data as private as confidential and not be
                   reproduced without the written authorization of the owner.
           1.4.2.    Where the firm is informed about acceptance of their EOI by the
                     owner during the validity period, it shall be bound by the terms and
                     conditions of various documents as per specifications of the EOI.




3
                                                   SECTION-II

                                        Background & Scope of Work

        Uttar Haryana Bijli Vitran Nigam (UHBVN) is providing the Electricity Distribution services
t o 29.28 lacs electricity consumers of various categories in the Northern parts of the State of
Haryana covering 10 districts of Panchkula, Ambala, Yamunanagar, Kurukshetra, Kaithal, Karnal,
Panipat, Sonepat, Rohtak & Jhajjar.

       The intent of this EOI is to empanel the Chartered Ac countants audit firms for
conducting internal audit in various offices in UHBVN. The preference will be given to the firm
having its regd. office in the respective circle/district.

            The scope of work under the project will include the following:-
       1.         Object of audit:
        The object of Revenue audit is the complete checking of all transactions relating to
consumers' accounts (all categories of consumer connections i.e. HT, LT, PWW, Lift Irrigation, SL, BS,
Temporary, Domestic, Non-Domestic and Agriculture Power consumers etc.) being maintained by the
Operation Sub-Divisions / Sub-Offices as per scope of work laid down under this EOI proposal.
Another object is to carry out the audit as early as possible so that the mistakes and irregularities
which might have been committed are detected at the earliest and set right within the minimum
possible time. In addition to the above, the audit firm is expected to educate the Auditee Office for
proper upkeep & maintenance of books with a view to increase their efficiency in accounts Revenue
and to avoid any irregularities in the consumers account.

       2.      Books of references:
                All the reference Books/ sales circulars/ instructions of the Nigam are placed on the
Nigam's web site, which should be examined by the firm before undertaking the audit of consumer's
accounts.
      3.     Scope of audit:
                The audit shall be conducted in respect of (all categories of consumer connections i.e.
HT, LT, PWW, Lift Irrigation, SL, BS, Temporary Domestic, Non-Domestic and Agriculture consumer etc.)
cases .For the purpose of audit of consumer's accounts, the record has been divided into two parts:-

(A)      Assessment portion consisting of consumer ledgers only.
(B)      Other portion viz. all job orders, Cash Books, CCR Book, RIB Register, SC&AR, Service
         Register, Electrical Measurement Book and other Measurement Books, dismantlement
         Register, street lighting and record of all realization posted in the consumer's ledgers.

      A. Assessment portion:
         (i) Domestic consumer's account                  20% of total connections
            (ii) Agriculture Power Supply                 20% of total connections
            (iii) Non-domestic      consumer's            20% of total connections
                  accounts(bi-monthly    billing
                  upto 20KW)
            (iv) Non-domestic       consumer's            100% connections
                  accounts ( monthly billing
                  above 20KW)

        4      Page
       (v) All      Power       categories            100% connections
           connections (HT/LT/PWW/lift
           Irrigation /SL/BS/Temp. etc.)
    B. Other portion

         100 % checking will be carried out in respect of all the relevant revenue record other than
assessment portion in respect of all categories consumers (including DS, NDS & AP). The list of such
record is as under:
  (i)    Meter sealing records with job orders viz. Service Connection Orders, Reconnection Orders,
         Disconnection Orders, Sundry Job Orders, Fuse Replacement Orders, and Meter Change
         Orders etc. etc.
  (ii)   Revenue Cash Book, Main Cash Book and Remittance Register.
  (iii)  Cases of new consumers with relevant record including connected load register.
  (iv)   Meter reading Register/Meter Blank of all LT/HT connection, checking register of Installation
         Inspector and other checking officers. Checking reports issued by M&P organization,
         Vigilance and other checking parties/officers.
  (v)    Material dismantlement Register (C.A.-104)
  (vi)   Consumers' Cash Received Book (CCR Book) with duplicate copies of RO-4 receipts/stubs.
  (vii) Sundry Charges & Allowance Register its accuracy, totals and abstract thereof.
  (viii) Service Register, test report register.
  (ix)   Electrical Measurement Book.
  (x)    Posting of cash realization posted in consumer's ledgers of only those DS & NDS consumers,
         which fall in percentage check and all Industrial and Agricultural consumers.
  (xi)   Checking of Reconciliation of cash realization posted in consumers' ledgers i.e. checking of
         cash realization posted in the ledgers and tallying the total of the same with the total of
         respective groups entered in the CCR Book at the close of each month.
  (xii) Checking of the column under the head "Balance" of the consumers' ledgers in respect of all
         consumers.
  (xiii) Allreports of checking carried out by Vigilance/Special checking parties and authorized
         officers i.e. LL-1 etc. It will be duty of the Sub Division to get checked each checking report
         from audit. No audit party/audit personal shall be held responsible in case any such report is
         not get checked from audit or is not produced to audit. However, where a proper register of
         such checking is maintained, it will be duty and responsibility of audit to check cent percent
         checking report as entered in the register or pointed out the missing reports.
  (xiv) CA-21 and CA-22.
  (xv) Each and every item entered in the SC&AR with reference to its correctness and
         admissibility. It would also be checked and verified that the same has been entered in the
         advice register and has duly been posted in the ledger.
  (xvi) Reconciliation of cash- Revenue Cash Book, Remittance Register and Main Cash Book,
         Revenue collected during a month as per Revenue Cash Book shall be compared with the
         total realization posted in the ledgers as per payment Final Listing (Date wise and group
         wise). The variation/discrepancies, if any shall be pointed out by the audit but the account-
         wise reconciliation shall be made by the Sub Division under intimation to audit.
  (xvii) The computer-billing agency is supplying exceptional lists to the sub division office. The
         action to be taken by the Sub Division on each list. The audit parties during audit 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
       5   Page
         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.
 (xviii) Comparison of consumption of Sub-station and Consumer end in case of Independent feeder
         consumers.
 (xix) TDCO/PDCO register, /defaulting ledger, MCO register, court case register, service
         connection register, SCO register, all MCOs register(Meter burnt cases), SJO/RCO register,
         ACD register, Meter security register, Cheque dishonored register, LL-1 register, Suspected
         & theft register.
 (xx) Checking of bank statement/Scroll as received from Bank.

        In addition to above checking the audit party shall also carry out following checking:-
        (a)      Watching of compliance of instructions issued by the Nigam by the Sub Division. The
                 cases in which financial loss in involved shall be reported to Hqrs. through a specific
                 report.
        (b)      Checking on other points as assigned by Hqrs. from time to time.

The scope of work shall also include the proper pursuance of H/Ms issued and get charged/cleared from
S/Divns by audit firm through personal visit to S/Divn and consult with SDO/XEN concerned.


4. Procedure of audit:
        Ticking of each transaction of record shall be essential in token of record audited by audit firm
and stamped signature on the last page except in case of computer ledger where certificate of record
audited under signature & stamp shall be sufficient in token of audit of record. The audit certificate shall
be recorded by the In-charge of party under his dated signature and seal on all the record audited by
the audit party. However, the audit certificate can also be recorded by other member of audit party for
the work done by him / them but all such certificates shall be counter-signed by the In-charge of party
under his dated signatures and seal

         The Pvt. Audit Firm shall raise / deliver the half margins on daily basis to the concerned SDO
and progress of the same must be sent to the office of Chief Auditor, UHBVN, Panchkula/Rohtak daily
online on the prescribed format. At the end of every month, the Pvt. Audit firms are also required to
submit the pending half margin statement in the office of Chief Auditor, UHBVN, Panchkula till the
submission of audit reports.
         The detailed procedure for audit may be adopted as mentioned in Internal Audit Manual-
2018.
5.    Intimation of visit:
                  The Tour program for visiting of audit team (giving specific names of audit party
personnel) before starting audit work shall be got approved from the Chief Auditor office by the Pvt.
audit firm (at least 10 days well in advance). The audit shall be conducted by the audit team strictly
according to the tour program approved as above, which can be checked by the IAPs or any other
officer/official of Nigam authorized by the Chief Auditor, UHBVN, Panchkula / Rohtak. The intimation
of above tour program shall be given to auditee office as well as XEN concerned in advance.

                 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. It is mandatory on the part of audit firm to provide sufficient parties
(consisting three men party) to conduct the audit in such a way that the audit party shall sit in the

       6   Page
auditee office as per time schedule given in Para 2 "Commencement & completion of Work" of
Section III for conducting audit of 12 months which means the audit of all the Sub Divisions falling
under one Division shall be completed first and audit report of all the Sub Divisions of a particular
Division must be submitted in the office of Chief Auditor, Panchkula and Rohtak within a week after
completion of audit of all the Sub Division, under the Division.

    6. Issue of audit observations ­ Half Margins:
    i.     All the mistakes / irregularities and cases of loss of revenue etc. detected during the
           course of audit are to be pointed out to the head of auditee office by the audit firm
           through half margins issued and handed over on the same day. The sample Performa of
           the Half Margin may be obtained from the O/o Chief Auditor before start of work. The
           instructions issued by Nigam for fixing the responsibility in case of major HMs will be
           supplied with the work order. Further guidance / clarification etc. can be obtained from
           the Chief Auditor, UHBVNL, Panchkula. However, the following additional guidelines may
           be kept in view while issuing the Half margins:
                 Petty up to Rs. 2500/-
                 Minor Rs. 2501/- to 10000/-
                 Major Above Rs. 10000/-
    ii.    The audit firm shall take up the matter in writing with competent authority for disposal /
           settlement of half margins on regular basis in accordance with the instructions of the
           Nigam with a copy to the office of Chief Auditor. The audit firm shall also submit monthly
           report of pending half margins to the concerned offices with a copy to the office of Chief
           Auditor.
    iii.   In case the sub-division gives remarks on the half margin that the amount pointed out is
           not chargeable or the sub-division charged the less-amount from the total pointed out
           amount, then the correctness / authenticity of the same should be got verified from the
           concerned Revenue Accountant or any person deputed by the office of Chief Auditor,
           Panchkula / Rohtak for this purpose.

    7. Supervision of audit work:
    Any officer/official nominated by Chief Auditor, UHBVNL, Panchkula / Rohtak may make surprise
    visit and check / supervise the work of audit at any time. However, the Revenue Accountant
    Incharge, IAPs shall also supervise the working of audit firm and in case he observes any
    deficiency, the report in this regard shall be submitted to the office of Chief Auditor. The office of
    Chief Auditor shall take action as deemed fit under the instructions of the Nigam.

    8. Production of record to the Audit Firm
    The auditee office shall be under obligation to produce all the relevant record to the Audit Firm. In
    case any record is not produced, the Audit Firm shall take up the matter with the concerned XEN /
    SE in writing, through e-mail or through special messenger with a copy to the office of Chief
    Auditor, Panchkula / Rohtak immediately giving full details of the record not being produced and
    efforts made by the Firm in this regard. Besides above, the office of Chief Auditor can ask the
    Audit Firm to conduct the audit again in respect of the concerned office / offices where the NPOR
    has been shown in the Audit report submitted by them.






    9. Submission of report of audit:
               The complete report of the audit shall be submitted to the Chief Auditor, Panchkula /
     Rohtak, (Revenue Audit section) immediately after completion of audit after getting all half
       7   Page
margins charged from the Sub Division along with soft copy / hard copy of half margins issued,
charged and pending. The responsibility sheet, major and minor registers are also required to be
submitted with the audit reports to Chief Auditor, UHBVN, Panchkula/Rohtak. The firm shall also
pursue for clearance of HMs with concerned XENs / SEs and submit the detail of pending half
margins / Progress report on daily basis to the office of Chief Auditor Panchkula / Rohtak. The
report shall be submitted on the format prescribed by the Chief Auditor, UHBVNL, Panchkula /
Rohtak in the shape of Forwarding Memo. The format can be revised / amended / modified at
any time without any notice to the Audit Firm and the audit firm shall have to submit the report
on such revised format without any extra charges. The report shall specifically indicate the
persons responsible showing their names, designation, GPF number, and the proportionate
amount of responsibility as per the norms and instructions of Nigam.

      i   The audit firm shall submit Audit Reports according to the Check List duly completed all
          columns (check list placed at Annexure-E)
 ii       The office of Chief Auditor can ask to the audit firm for submission of report on any
          specific point relating to the consumer's accounts assigned under the contract.




  8       Page
                                     SECTION ­III
                            TERMS AND CONDITIONS OF THE CONTRACT

        The terms and conditions of the contract shall prevail and shall be binding on the Audit firms
and any change or variation expressed or impressed howsoever made shall be inoperative unless
expressly approved by UHBVNL. The audit firm shall be deemed to have fully informed itself and to
have specific knowledge of the provisions of Terms and Conditions of the contract mentioned
hereunder: -

1.       PERIOD OF CONTRACT
     1.1 The contract shall be made for the audit of Revenue Accounts for the period as defined in
         PRICE SCHEDULE (Annexure-B) to be completed within stipulated period.
     1.2 The contract or the awarded work may be rescinded at any time if the performance
         regarding achievement of the objective and scope of work is not found satisfactory or the
         audit firm commits breach of any of the terms and conditions of the contract. No
         compensation shall be payable in case the contract or the work awarded is rescinded on
         account of non-performance / unsatisfactory performance. In case where the record is not
         produced and the audit firm has properly informed the o/o Chief Auditor as required, all
         efforts shall be made to make available the record and if found reasonable, the completion
         period may be extended suitably by mutual consent. No extra payment for the cost for
         extended period shall be allowed.
     1.3 The UHBVN may advice to the audit firm for improvement in case the performance made by
         the agency is not considered as satisfactory or upto the mark.

2.      COMMENCEMENT AND COMPLETION OF WORK

        2.1 The Audit Firm will commence the work within 10 days from the date of signing of
            contract agreement.
        2.2 The tour programme shall be got approved from the Chief Auditor office by the Pvt.
            Audit Firm well in advance.
        2.3 The required training for conducting of revenue audit will be given to the Audit Firm as
            per scheduled date, time and place to be fixed by the Nigam before starting audit.
        2.4 The computerized data shall be provided by the Nigam to the Audit firms.
        2.5 The Audit Firms will commence the audit work of all the Sub-Divisions falling under one
            division simultaneously and at least three men will be deputed to sit in the each auditee
            office as per following time schedule. The audit of next division will be commenced
            immediately after the completion of audit of previous division (but not later that the
            expiry of three months from the date of commencement of the audit of previous
            division).

                       Nos. of Connection          Sitting days of audit team
                       Below 5000                  10 working days
                       5001-10000                  15 working days
                       10001-20000                 25 working days
                       20001-30000                 35 working days
                       Above 30000                 45 working days




        9   Page
      2.6 The firm will complete the audit of one year of all the sub divisions in a division within
          three months from the date of its commencement and will complete the entire work
          (one year audit) assigned to it within six months from the date of signing of contract
          agreement in all circumstances.
      2.7 The date of completion of audit shall be considered on the day when the audit reports
          are submitted in respect of the particular office / offices in the office of Chief Auditor,
          Panchkula/Rohtak.
      2.8 i) The Pvt. Audit Firm shall raise / deliver the half margins on daily basis to the concerned
          SDO and progress of the same must be sent to the office of Chief Auditor, UHBVN,
          Panchkula/Rohtak daily online on the prescribed format.
          (ii) At the end of every month, the Pvt. Audit firms are also required to submit the
          pending half margin statement in the office of Chief Auditor, UHBVN, Panchkula &
          Rohtak till the submission of audit reports.

3         Submission of documents

              3.1     Declaration by the firm that there is no litigation during the last two years, in
                      which the firm is involved.
              3.2     Signed copy of EOI document Power of Attorney / Board Resolution in favour
                      of signatory of the EOL.
              3.3     Copies of original documents defining the constitution or legal status, place
                      of registration and principal place of business.
              3.4     The declaration by the firm that it is not blacklisted by any State Govt. or
                      Agency and shall be liable for the consequences of wrong declaration.
              3.5     Other details as called for in the EOI documents or which the firm may like to
                      highlight.
3.    SECURITY DEPOSIT:
      The firm will have to deposit security with the UHBVNL @ Rs. 5000/- per S/Divn. subject to
      maximum of Rs. 50000/-, which will be refundable after 3 months of satisfactory completion
      of the contract after making recoveries, if any amount payable by the audit firm under the
      provisions of the contract / agreement. The firm shall have to make a specific request for
      refund of security deposit after 3 months of satisfactory completion of the contract. In the
      event of breach of the contract or any clause of the contract, in any manner, the security
      deposited by the firm shall be liable to be forfeited by the UHBVNL.
4.    RULE AND REGULATIONS
      The assigned job shall be carried out under the rules and regulations of UHBVNL in force and
      further guidelines / instructions issued by the UHBVNL from time to time in this regard. The
      UHBVNL shall also have the right to modify such instructions/guidelines and the audit firm
      shall abide by such instructions/guidelines without any extra charges unless and otherwise
      specifically agreed for such extra charges.

5.    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.

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

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

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

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

9.       CONTRACT AGREEMENT
         The audit firm and UHBVNL will enter into an agreement on NJS paper of Rs. 100/- to be
         known as "Contract Agreement" setting out all terms and conditions thereof including those
         mentioned herewith within a period of ten days from the date of issue of Work Order.

10.      PAYMENT:
         Completion of contractual formalities by the audit firm would be an essential requirement
         for claiming any payment. The audit firm shall be entitled to get payment as under: -
           The fee payable to the audit firms shall remain `FIRM' during the period of contract.
           There will be no change in the fee under any circumstances.
           The fee payable under the contract is inclusive of GST, TA/DA, clerkage, stationery and
           other misc. expenses of all the audit team members.
           Release of payments, shall not relieve the firm from any civil or criminal liability, which
           may arise subsequently out of the work done by the firm under this contract.
           The audit firm shall submit its bills in triplicate to the Chief Auditor, UHBVN, in respect of
           each Division along with brief of work done. Where the audit firm has complied with all the
           terms and conditions of the work order the payments shall be released by the Chief
           Auditor. In case of any dispute the matter shall be referred to worthy CMD/UHBVNL
           Panchkula.
      11     Page
           The payment shall be made through RTGS/NEFT/Cheque in the account of firm.
           The statutory deductions including income tax, service tax/GST etc to be deducted at
           source, as required under any law, rules at the rates as applicable shall be made from each
           bill before making the payment.
           All out efforts would be made to make the payment within the prescribed period but in
           case of delay of payment UHBVNL shall not be liable to pay interest on the outstanding
           amount of the audit firm.
11.      DELAY IN COMPLETION OF AUDIT:
         In case the audit firm fails to carry out the audit work within the stipulated period, penalty @
         ½% per week or part thereof of the audit fee for the delays shall be levied. Since the audit
         fee is Sub Division-wise, the penalty for the delayed work shall be calculated w.r.t. to this
         rate. Request of the audit firm for extension of completion period due to circumstances
         beyond the control of Firm may be entertained by the Nigam on merits.

12.      NON PRODUCTION OF RECORD:
         In case the record is not produced by any functionary of the sub division, the audit firm will
         take up the matter personally with the SDO `OP' and also make regular written
         communication for providing requisite record on weekly basis with a copy to Xen `OP'
         concerned under intimation to Chief Auditor office. if the required record is not produced
         within 15 days, the mater will be taken up with Xen `OP' with copy to Chief Auditor.

13.      NON-COMPLETION OF WORK AS PER SCOPE OF WORK:
         In case of failure to complete the work as per scope of work, penalty @ 10% of the fees
         payable for each Sub Division Office shall be imposed and recovery shall be effected from the
         bill (s) / security deposit of the firm. However, this clause shall not be applicable where the
         audit work is not found satisfactory and the same is withdrawn. In such cases, no audit fee
         shall be payable and the liquidating damages @ 5% of the fee payable to the audit firm shall
         be recovered from the audit fee payable, if any or the security deposit of the audit firm.
         Where no security is available, the audit firm shall have to deposit the Liquidated Damages
         with UHBVN.

14.      RECOVERY OF THE LOSS SUSTAINED DUE TO FRAUD / EMBZZLEMENT /
         MISAPPROPRIATION OR NEGLIGENCE BY THE EMPLOYEES OF AUDIT FIRM
i)       In case any loss is sustained to the UHBVN due to fraud/embezzlement/ misappropriation of
         Revenue by the employees of the audit firm or the fraud / embezzlement / misappropriation
         of Revenue Account committed in the accounts maintained by Auditee Office which could
         have been detected during the normal course of audit, but remains undetected, In such
         cases, the actual loss sustained by the Nigam or 10% of the fees, whichever is higher,
         payable for each Auditee Office shall be recovered from the bills payable to the audit firm or
         from the security deposited by the audit firm.
ii)      If any Violation / Breach of the terms and conditions is established by the Chief Auditor,
         where the loss of revenue can be quantified, the actual loss or penalty @ 5% of the audit fee
         of the contract, whichever is higher shall be recovered from the firm.
15.      ALTERNATION /ADDITION:
         No variation or modification or waiver of any of the terms and conditions or provisions of the
         contract shall be deemed valid unless mutually agreed upon in writing by both parties i.e.
         UHBVNL and audit firm.

      12    Page
16.    ACCEPTANCE OF CONTRACT
       The successful firm will be forwarded two sets of Work Order one of which will be signed on
       each page by the authorized signatory of Firm in token of acceptance of contract and shall be
       returned to the authority placing the order within 10 days. The `Contract Agreement' shall
       also be executed within this period of 10 days , failing which the Earnest Money Deposit shall
       liable to be forfeited.

17.    SUB-CONTRACTING OF THE WORK
       The successful firm shall not sub-let the audit work to any other individual / audit firm. Any
       sub-contracting may lead to cancellation of the award of work without any financial liability
       on the part of Nigam besides forfeiture of earnest money.

18.    FALL BACK ARRANGEMENTS
       In the event of the failure of the audit firm to fulfill its obligations, duties and responsibilities
       as per the contract, UHBVNL shall have the right at any time to resort to fall back
       arrangement. Under this plan, UHBVNL shall take charge of all facilities and systems whether
       in operation or under execution, after giving suitable notice and can recover from the
       security deposit the losses suffered due to such failure. If the security deposit is un-sufficient,
       the audit firm shall have to pay the difference to UHBVNL failing which UHBVNL will have
       the right to recover the same through legal or other means. In such circumstances the
       UHBVNL after taking the charge as above, shall have the right to manage the system itself or
       through any other audit firm as it may deem fit and no claim of audit firm for compensation
       in this respect shall be entertained. In such a situation the cost of getting the work
       completed shall be recoverable from the audit firm and the firm shall be liable to be
       blacklisted.
19.    HANDING OVER ON TERMINATION / COMPLETION:
       Immediately after termination / completion of the contract agreement the audit firm will
       cooperate in handing over back all the facilities and record in good working           order       to
       UHBVNL. Upon termination of the contract / agreement, the authority of the Agency to act
       as Agent of UHBVNL in the area shall immediately cease.

20.    GOVERNING LAW AND JURISDICTION
       The agreement shall be governed under Indian law. Only appropriate courts in Panchkula
       shall have exclusive court jurisdiction to deal with any matter arising out of or relating to the
       agreement or otherwise.

21.    LIEN
       In case of any lien or claim pertaining to the work and responsibility of the audit firm for
       which UHBVNL might have been made liable, the UHBVNL shall have the right to recover
       such claim amount from the audit firm.

22.    SETTLEMENT OF DISPUTE
       All matters, questions, disputes and / or claim arising out of and/or concerning and/or in
       connection and/or in consequences or relating to the contract whether or not obligations of
       either of both parties under the contract has been terminated or proposed to be terminated
       or completed shall be referred to the Chairman cum Managing Director UHBVN, Panchkula
       whose decision shall be final and binding on both the parties to the contract.

      13   Page
23.    BLACKLISTING OF THE FIRMS:
       As the contract becomes a valid contract between the UHBVN and firm on the date of
       its issue, no further changes in the terms and conditions thereof are permissible and
       any request received in this regard from the firm should be summarily rejected, making
       it clear to render the services strictly in accordance with the terms and conditions of the
       contract. It should be noted that such a liability can be enforced on the firm only if it
       does not contain any term or condition contrary to what had been quoted in the
       consultant's tender. Once this is ensured, any attempt by the firm to back out of its
       commitment should be taken seriously and his earnest money deposited be forfeited
       forthwith, without prejudice to any further legal remedies open to the Discoms under
       the relevant laws. Where necessary, the case of firm illegally backing out of the
       commitment, should also be put up to the Whole Time Directors for consideration and
       to decide for black- listing of the firm and damages, if any, to be recovered.




      14   Page
                                     ANNEXURE-A
                             PARTICULARS OF THE FIRM

 1.      Name of the audit firm.

 2.      Postal address.

 3.      Telephone No.

 4.      Email id

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


 6.      Nos of partners in case of partnership
         firm                                   Detail placed at page______
 7.      Name of proprietor/Partners/
         Directors and their detailed Bio-data.          Page ______ to _______ page

 8.    No. of ACA/FCA (who may be a
       partner) with CISA/DISA                    Detail placed at page______
 9.    No. of qualified assistants (CA/ICWA)
       employed with the firm.                    Detail placed at page______
 10.   No. of semi-qualified assistants (CA
       intermediates/PCC) employed with the       Detail placed at page______
       firm.
 11.   No. of technical experts having
       engineering background                     Detail placed at page______
 EXPERIENCE

 12.     Experience of the firm in Electricity
         Distribution Sector preferable under Documentary proof at page_______
         Central    /State    Government    as
         Statutory/ Internal Auditor
 13.     Experience     of     the   firm   in
         Sectors/Industries other than power Documentary proof at page_______
         under Central/State Government as
         Statutory/ Internal Auditor

 14.     Date of commencement of business.

 15.     Details of offices other         than
         H.O./Controlling office and     other           Page ______ to _______ page
         infrastructure available.

 16.     Detailed organizational structure with
15     Page
         background of key personnel.               Page ______ to _______ page

 17.     Details of Empanelment accreditation
         Electricity     Board/Companies/other
         Client                      alongwith      Page ______ to _______ page
         empanelment/accreditation letter.
 18.     Balance sheet and P&L Accounts of
         past 5 financial years.                    Page ______ to _______ page
 19.     Letters/certificates    for successful
         completion of work from Electricity        Page ______ to _______ page
         Companies/Board/other.

 20.     Details of any collaboration/tie up with
         Indian/Overseas Agency/Organization.       Page ______ to _______ page
 21.     Any           other           additional
         information/certificate.                   Page ______ to _______ page




                                                    Seal & Signature




16     Page
                                         ANNEXURE-B
    SUB-DIVISION WISE PRICE SCHEDULE FOR REVENUE AUDIT OF SUB DIVISION OFFICES
                         FOR THE PERIOD 04/2016 TO 03/2017
Sr. Name of `OP'    Name of `OP' Division    Name of Sub Division      Audit fee
No. Circle                                           Office         inclusive of all
                                                                     taxes (in Rs.)
 1  Ambala         `Op' Divn. Ambala City  Sub Divn. Chaurmastpur             37000
 2  Ambala         `Op' Divn. Panchkula    Sub Divn. Raipur Rani              34000
 3  Yamuna Nagar `Op' Divn. Yamuna Nagar Sub Divn., Radaur                    60000
 4    Kurukshetra   `Op' Divn. Kurukshetra     Sub Office Kirmach             15000
 5    Kurukshetra   `Op' Divn. Shahbad         Sub Divn. Babain               29000
 6    Kaithal       `Op' Divn. Pehowa          Sub-urban Sub Divn.            47000
                                               Pehowa
 7    Kaithal       `Op' Divn. Kaithal         S/U Sub-Divn. No. I,           45000
                                               Kaithal
8     Kaithal       `Op' Divn. Kaithal         Op.Sub Divn. Kalayat           50000
9     Kaithal       `Op' Divn. Pundri          Sub-Divn. No. 1, Pundri        58000
10    Kaithal       `Op' Divn. Pundri          Sub-Divn. No. II, Pundri       36000
11    Kaithal       `Op' Divn. Pundri          Sub Divn., Dhand               40000
12    Kaithal       `Op' Divn. Pundri          Sub- Divn. Rajound             40000
13    Kaithal       `Op' Divn. Gulha           Sub-Divn., Cheeka              53000
14    Kaithal       `Op' Divn. Gulha           Op. Sub-Divn. Guhla            30000
15    Kaithal       `Op' Divn. Gulha           Op. Sub-Divn. Sewan            40000
16    Karnal        S/U Divn. No. 1, Karnal    Op. Sub Divn., Tarauri         58000
17    Karnal        S/U Divn. No. 1, Karnal    Op. Sub Divn. Nilokheri        47000
18    Karnal        S/U Divn. No. 1, Karnal    Op. Sub Divn. Indri            48000
19    Karnal        S/U Divn. No. 1, Karnal    Op. Sub Divn. Garhi Birbal     32000
20    Karnal        S/U Divn. No. 1, Karnal    Op. Sub Divn. Amin             23000
21    Karnal        S/U Divn. No. 1, Karnal    Sub Office Bhadson             15000
22    Karnal        S/U Divn. No. II, Karnal   Op. Sub Divn. Jundla           43000
23    Karnal        S/U Divn. No. II, Karnal   Sub-urban SUB-DIVN.            36000
                                               Gharaunda
24    Karnal        S/U Divn. No. II, Karnal   Op. Sub Divn. Munak            31000
25    Karnal        OP. Divn., Assandh.        Op. Sub Divn. No. 1,           42000
                                               Assandh.
26    Karnal        OP. Divn., Assandh.        Op. Sub Divn. No. 2,           33000
                                               Assandh.
27    Karnal        OP. Divn., Assandh.        Op. Sub Divn. Nissing          56000
28    Panipat       `Op' S/U Divn. Panipat     Op. Sub Divn. Madlauda         46000
29    Sonepat       S/U Divn. Sonepat          Op. Sub Divn. S/U,             49000
                                               Gannaur
30    Sonepat       S/U Divn. Sonepat          Sub office, Bhatgaon           24000
31    Sonepat       `Op' Divn. Gohana          Op. S/U Gohana                 58000

     17   Page
   32    Sonepat          `Op' Divn. Gohana          Op. Sub Divn., Kathura                 35000
   33    Sonepat          `Op' Divn. Gohana           Sub Office, Farmana                   19000
   34    Rohtak           S/U Divn. No. 1, Rohtak    Op. Sub Divn. Meham                    60000
   35    Rohtak           S/U Divn. No. 1, Rohtak    Op. Sub Divn. Kalanaur                 60000
   36    Rohtak           S/U Divn. No. 1, Rohtak    Sub Office Kharak Kalan                16000
   37    Rohtak           S/U Divn. No. 1, Rohtak    Sub Office Kahanaur                    20000
   38    Rohtak           S/U Divn. No. II, Rohtak   `Op' Sub Divn. Jassia                  27000
   39    Rohtak           S/U Divn. No. II, Rohtak   `Op' Sub Divn. Bhallout                40000
   40    Jhajjar          S/U Divn. No. II, Rohtak   Sub office, Hassangarh                 15000
   41    Jhajjar          S/U Divn. No. II, Rohtak   Sub office, Chhara                     15000
   42    Jhajjar          `Op' Divn. Bahadurgarh     Sub Divn. Bhupania                     16000
   43    Jhajjar          `Op' Divn. Jhajjar         Sub Divn. Badli                        24000
   44    Jhajjar          `Op' Divn. Jhajjar         Sub-urban sub- Divn.                   36000
                                                     Jhajjar
   45    Jhajjar          `Op' Divn. Jhajjar         Sub Divn. Machhrauli                  34000
   46    Jhajjar          `Op' Divn. Beri            Op. Sub Divn. Beri                    56000
   47    Jhajjar          `Op' Divn. Beri            Op. Sub Divn. Mattanhail              40000
   48    Jhajjar          `Op' Divn. Beri            Sub Office Jhazgarh                   15000
   49    Jhajjar          `Op' Divn. Beri            Sub office, Dighal                    30000
   50    Jhajjar          `Op' Divn. Beri            Sub Divn. Bahu Jhollari               25000
                                                     Total                               1838000


The EOI is called for empanelment of CA Audit firms to conduct revenue audit. Initially, the work will
be allotted for one year i.e. FY 2016-17 which will be extended for FY 2017-18 after satisfactory
performance on the same terms and conditions with mutual consent.




        18   Page
                                       ANNEXURE-C

            UTTAR HARYANA BIJLI VITRAN NIGAM
                             Office of the Chief Auditor, Panchkula

     A.   Reporting Format of Audit observations

                                         Report of Audit

     NAME OF OFFICE INSPECTED_________________________

     MONTH (S) AUDITOR________________________________

     DATE OF VISIT______________________________________

     The summary of observations as noticed by the Internal Auditors while conducting
     audit Revenue units is submitted as under:-

          1. The accounts of all the connections having connected load upto 50 KW and
             existing consumers as on 30.09.2010 with load upto 70 KW who are on LT
             supply have been checked upto_______in accordance with rules and
             instructions prescribed for the audit of their accounts.

          2. All the M&P Reports received from XEN's M&P during the period from the
             last date of visit in the Sub-Division/office to date as available in the
             prescribed register of the S/divn./office and as received by me from HQrs
             have been checked with the relevant records and difference in assessment
             and other discrepancies have been pointed out through HMs/Audit
             Report/Note and the compliance report is enclosed. All the reports have also
             been entered in the M&P checking reports register.

          3. The connections which were due for checking by the M&P authorities have
             been pointed out to the SDO/JE to get these checked.

          4. All the job orders mentioned in Col. 4 of enclosure-III have been checked
             with the relevant records and average/other charges recoverable on the
             basis of report on the jpb orders have been found recovered and the amount
             no/less charged has been pointed out through the HMs.

          5. The correctness of all the items of Sundry charges and Allowances
             Register's no.______________has/have checked by me and its posting in
             consumer ledger by       Sh. _________________UDC. The discrepancies
             noticed have been brought into the notice of the SDO/JE through HMs.

          6. The comparison of the amount of entries in CCR books with the
             duplicate copies of RO4 alongwith totals/progressive totals of CCR
             Books have been checked by Sh. ______________UDC.



19   Page
        7. The cash postings into the consumers ledgers/Abstract ledger have
           been checked in detail for the month(s) provide for the audit by Sh.
           ___________________UDC and also reviewed upto date and
           totals found tallied with the totals of CCR book/Revenue Cash book
           except for the month(s)________________

        8. The particular such as tariff rates, meter rent charges, reading and
           balances together with connected load, contract demand etc copied
           into current ledgers from the previous year have been compared
           and corrections where necessary got made.

             Note: this certificate is to be recorded only while the accounts for April
             each year or when the new ledgers are opened by bringing balances
             from the previous ledger.

        9. The column headed "Surcharge levied" is being posted and tallied by
           the ledger clerk and checked by the UDC® CA/SDO on the expiry of
           the grace date or immediately thereafter. In cases where the bills to
           the consumers were not issued in certain month the surcharge @2%
           (Except Domestic/Non-domestic categories for which the surcharge
           @5% for each billing cycle of 2 months) have been found charged
           and difference if any, has been pointed out.,

        10. All the checks prescribed for the consumers accounts at
            various stages as required are being carried out by the UDC ®
            CA/SDO on due dates.

        11. All the bills to the consumers whose connections were connected
            upto ______have been issued except followings:-

            Category             No. of bills due Whether       the Remarks
                                 but not issued   bills were got
                                                  issued or not




        12. Compliance of reports of checking of meters/connections by meter-
            readers/staff /officers of Sub-office/divisional office and other
            agencies of the Nigam is made promptly and cases of non-
            compliance have been brought to the notice of the SDO through
            HMs.






        13. Action in case of locked premises have been taken except in the
            following connections where the meter has not been read for three
            months or more.


20   Page
              Category No. of connections where the meter has not been Read.

              3 months          6 months               1 Year and above.



       14. Temp. disconnection orders are issued/effected in case of non-payments of
           bills and further permanent disconnection orders are issued/effected if the
           payment is no received wihin 30 days (90 days in case of AP connections)
           after Temp-disconnection. The cases of heavy and habitual defaulting
           consumers and non-compliance of abpve instructions have been brought to
           the notce of SDO through IIM's and to XEN vide memo No.
           ____________dated___________________(Copy enclosed).


       15. __________Nos of connections for which the meters are lying
           inoperative/dead-stop/burnt etc.and have not been replaced for more than
           three months are as under:-

             Category No. of inoperative meters not changed for

             3 Months                      6 months                    1 year and
                                                                       above.


       16. Other points of less importance have been included in the audit Note which
           has been issued to the SDO vide memo No. _________dated_________

        17. The cash in the chest as per both Revenue and General Cash has been
            checked and counted on _______(Date) and found to be Rs.
            _________________as detailed below which is correct. (If in correct, please
            quote the difference.).

                a) Genl. Cash_________________________

                b) Revenue Cash______________________

                c) Imprest/Advance____________________

       18. The Gen/Revenue cash book and Remittance Register for the period
           _____________have been audited with the relevant records.

                 The Remittance Register has been reviewed upto date and observed as
             under:-

                 a) Cash has been deposited on the same day or on the next working
                     day.
        b)       The entries of the Remittance Register are signed by the SDO while
                 handing over the cash and thereon verification of remittance from pay-in-
                 slip on the afternoon of the same day, as required under the
                 rules/instructions.
21   Page
        c)        The M.T.O no. and date is obtained from the bank and entered in the
                  Remittance Register.
        d)        Detailed report on the cases of delayed remittances of cash/cheque(s)
                  and its transfer by the bank is enclosed /as under:-
                   Receipt              Deposit           Date of         Delay in
                                                         Transfer
                  Date   Amt.         Date      Amt.                 Deposit    Transfer

       19.                                                                                  The
             Demand and Collection Statement(S) for the months(s) has been checked
             and its balances have been got tallied with those of consumers ledgers
             /Abstract ledger and also with the figures intimated to the Divisional Office.

       20.                                                                              Th
           e Electrical Measurement Books in respect of connections released during the
           month(s) provided for audit inspection have been checked by way of a general
           examination and the defects noticed have been pointed out in the report/Audit
           Note. Also the service line charges of all those connections for which the
           length is more than 30 meters as per EMBS have been checked with
           reference to consumer cases/estimate and charges recoverable are being
           charged or have been pointed out through HM. In case the difference in actual
           measurement and a sanctioned estimate is more than 5% such cases have
           been pointed out.
       21.                                                                              Th
           e defaulting ledger is being maintained properly and the statements submitted
           to the divisional Office found correct. The details of the defaulting amount for
           the month of _________is as under:-

             Category                           Defaulting Amount
                                    As per statement         As per ledger

      22.      Other points of less importance have been included in the audit Note
         which    has    been     issued    to  the   SDO      vide   memo      No.
         _________dated_________

             Sr. No.         Name of Official          Designation               Signature
             1.
             2.

             3.

          Certified that all the records required to be checked as per Internal Audit
        Manual-2018 of UHBVN and instructions issued through standing order /
        executive instructions have been audited and necessary audit observation
        thereon including in the Audit Report/Note.

                                                                     Signature & Stamp of
                                                                       Audit firm




22   Page
                                             Enclosure-IV

      UTTAR HARYANA BIJLI VITRAN NIGAM
                          OFFICE OF THE CHIEF AUDITOR, PANCHKULA
                                   INPUT STATEMENT NO.1
                                        Month..........

           Name of office ..........................
(A)   INTRODUCTORY
1.    Code no.
2.    Dairy No.                                             (a.) No.
3.                                                          (b.) Date
4.    Party No.                                                                    RAP/IAP
5.    Month(s) audited
6.    Audit Inspection Conducted                            (a.) From
7.                                                          (b.) To
(B)   ABSTRACT OF MINOR OB
8.    Debit                                                 (a.) Paras       No.
9.                                                          (b.) Amount      Rs.
10.   Transferred in          (Dr.)                         (a.) Paras       No.
11.                                                         (b.) Amount      Rs.
12.   Withdrawn               (Cr.)                         (a.) Paras       No.
13.                                                         (b.) Amount      Rs.
14.   Transferred out         (Cr.)                         (a.) Paras       No.
15.                                                         (b.) Amount      Rs.
16.   Realised                 (Cr.)                        (a.) Paras       No.
17.                                                         (b.) Amount      Rs.
(C)   HALF MARGIN ACCOUNT

18.   Issued during audit inspection                                         No.
19.   HMs returned                                          (a.) Old         No.
20.                                                         (b.) New         No.
      BREAK UP OF OUTSTANDING HALF MARGINS

21.   Outstanding for less than 3 months                    (a.) General     No.
22.                                                         (b.) Evaluated   No.
23.                                                         (c) Amount       Rs.
24.   Outstanding for more than 3 months but less           (a.) General     No.
      than 6 months
25.                                                         (b.) Evaluated   No.
26.                                                         (c) Amount       Rs.
27.   Outstanding for more than 6 months but less           (a.) General     No.


      23   Page
28.   than one year                                      (b.) Evaluated   No.
29.                                                      (c) Amount       Rs.
30.   Outstanding for more than one year                 (a.) General     No.
31.                                                      (b.) Evaluated   No.
32.                                                      (c) Amount       Rs.
(D)   CAUSEWISE    BREAKUP                 OF   UNDER
      ASSESSMENT DETECTED
33.   Advance Consumption Deposit                                         Rs.
34.   Amount of Dishonored Cheque & Penalty                               Rs.
35.   Cost of Meter                                                       Rs.
36.   Diff. of consumption of Independent Feeder                          Rs.
37.   Diff. of Fixed Charges                                              Rs.
38.   Difference of Reading                                               Rs.
39.   Difference of tariff including FSA                                  Rs.
40.   Double credit of deposited amount                                   Rs.
41.   Electricity Duty                                                    Rs.
42.   Irregular / Wrong Refund                                            Rs.
43.   MDI Penalty                                                         Rs.
44.   Mter Rental /Service Rent                                           Rs.
45.   MMC                                                                 Rs.
46.   Non-issue of bills                                                  Rs.
47.   Non-levy of Av. & Overhauling of consumer A/C                       Rs.
48.   Non-levy of Surcharge                                               Rs.
49.   Wrong MF
50.   Reading Difference
51.   Penalty of un-authorized Extended Load                              Rs.
52.   Service Connection charges                                          Rs.
53.   Theft of Energy                                                     Rs.
54.   Un-posted items of SC&AR                                            Rs.
55.   Wrong application of tariff/Change of category
(E)   ABSTRACT

56.   Petty
57.   Minor
58.   Major
59.   Un-accepted UA as per Draft Audit Para (s)
      attached

                                                        Signature & Stamp of Audit firm

      24   Page
                                                           Enclosure-V

UTTAR HARYANA BIJLI VITRAN NIGAM
               OFFICE OF THE CHIEF AUDITOR, PANCHKULA
     INPUT STATEMENT NO.2         Detail OF MAJOR OB
     Name of office ..........................                                    Code No.
                                                                    Month..........
 Para       Account         Category          Name of   Amount    S&AR Item           Review
 No.          No.                            consumer               No. &              Code
                                                                   Register
                                                                     No.




                                                          Signature & Stamp of Audit firm




25   Page
                                                                            Enclosure-VI

UTTAR HARYANA BIJLI VITRAN NIGAM
                    OFFICE OF THE CHIEF AUDITOR, PANCHKULA
                             INPUT STATEMENT NO.3
                           REALISATION OF MAJOR OB

     Name of office ..........................                       Code No.
                                                                       Month..........
     Para     Account          Name of           Clearance       Amount          Reference to
     No.        No.           consumer             code      Realised/Cleared   clearance Ro4
                                                                                   No. date




                                                              Signature & Stamp of Audit firm




26    Page
                               Summary of Check Points                        .

The following points must be checked by the Revenue Audit Party, while conducting the audit in
the `Op' Sub-division _________________
Division _____________ Circle________

   1.         Introduction                                                                 Report by
                                                                                           Auditor
   1.1        Total No. of connection in the Sub-division as on________
              i)       General (DS, NDS&AP),___________
              ii)      Power_____________
   1.2        The date of last audit conducted by the IAP.


   1.3        The period of audit of previous tour.
   1.4        The period of audit of present audit
   1.5        The date of last inspection carried out by SE.
   1.6        The date of last inspection carried out by XEN.
   2          Checking of cash transaction handled by Head Cashier / Cashier
   2.1        Tally of cash Balance of General Cash Book with the cash lying in chest on
              the first day of tour say Yes or No.
   2.2        Comparing Transfer Entry of BA-16 in Revenue Cash Book with
              original/duplicate copy of BA-16 say Yes or No
   2.3        Checking of Transfer Entry of CCR Book's in Revenue Cash Book say Yes or
              No.
   2.4        Comparing the entries of R.I.B. (Remittance into Bank) register with
              Revenue Cash Book say Yes or No.
   2.5        Checking of transfer entry form Revenue Cash Book to General Cash Book
              (receipt and RIB) say Yes or No
   2.6        Entries of Dishonored cheques in Revenue Cash Book / RIB Register / CCR
              Books / RO4 with Red Ink say Yes or No.
   2.7        Checking of Cheque Dishonored Register along with SC&AR concerned say
              Yes or No.
   2.8        Checking of ACD Register/Meter Security Register say Yes or No.
   2.9        Interest on ACD/Meter Security Register.
   3          Checking of Consumer Accounts handled by CA Section
              The following check list supplied by the Billing Agencies in respect of
              DS/NDS has been checked.
                             General Parameters:

        27   Page
3.1        List of MCO cases.
3.2        List of defective/burnt/glass broken/M&T seal broken.
3.3        List of negative amount bills.
3.4        List of inconsistent reading.
3.5        Master files of new connection with consumer case files.
3.6        Advice Form 71 to 75.
3.7        Issue of TDCO/PDCO on defaulting amount.
3.8        Checking of Meter Blank (Reading Record)
3.9        Reconciliation of cash.
4.         LT/HT Ledgers:
4.1        100% Checking of Ledgers with relevant record i.e. meter reading record,
           SC&AR & CCR Book etc..
4.2        Checking of M&P and vigilance checking report.
4.3        Checking of MCO's/SJO's/RCO's on various stages.
4.4        Issue of TDCO/ PDCO on defaulting amount.
4.5        Checking of M.F. with relevant record i.e. MT-1,SJO, SCO etc
4.6        Reconciliation of cash in power ledgers along with main cash abstract list.
5          Checking of Revenue Statement:
5.1        Main Abstract Ledger (Revenue).
5.2        Demand Collection statement.
5.3        Line Losses Statement.
5.4        Connections on Independent Feeders (comparison view with consumption
           of feeder meter and consumer meter)
5.5        Statistical statement along with consumer ledgers.
5.6        Permanent defaulters ledgers along with defaulting amount statement.
6          Record of Consumer Clerk:
6.1        Service Register
6.2        Demand Notice Register
6.3        Test Report Register / Seniority Register
6.4        Checking of New Connections / EOL/ROL and Billing thereof. Test Report
           Register / Seniority Register Test Report Register / Seniority Register
6.5        Statement of Connection released & Sanctioned load
6.6        Register of connection released under self-execution scheme.
7          Record of JE/AFM's:.
7.1        CA-21 & CA-22

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7.2        CA-104 (Dismantle Register),
7.3        Connected Load Register.
7.4        Form-4 Register.
7.5        EMB.
7.6        LL-1, Forms Register.
7.7        TDCO/PDCO Register.
7.8        Defaulting Amount Register for Power Connection.
8.         Record of SDC                                                                   .
8.1        LL-1 Control Register i.e. issued and disposal thereof.
8.2        Forms issue Register i.e. RO4, BA-16, CCR Books, Form-4, EMB, SMB, CA-
           104, CA-21&22, Cash Book etc.
8.3        Estimate Sanction Register (Self Execution Scheme & Deposit Estimate)
8.4        Incumbency Register of Officer / Official in the office.
8.5        Office order Register for distribution / allocation of work to the officials.




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                                           UHBVN
            CAUSEWISE BREAKUP OF UNDER ASSESSMENT DETECTED DURING AUDIT

1.    Advance Consumption Deposit                                    Rs.
2.    Amount of Dishonored Cheque & Penalty                          Rs.
3.    Cost of Meter                                                  Rs.
4.    Diff. of consumption of Independent Feeder                     Rs.
5.    Diff. of Fixed Charges                                         Rs.
6.    Difference of Reading                                          Rs.
7.    Difference of tariff including FSA                             Rs.
8.    Double credit of deposited amount                              Rs.
9.    Electricity Duty                                               Rs.
10.   Irregular / Wrong Refund                                       Rs.
11.   MDI Penalty                                                    Rs.
12.   Mter Rental /Service Rent                                      Rs.
13.   MMC                                                            Rs.
14.   Non-issue of bills                                             Rs.
15.   Non-levy of Av. & Overhauling of consumer A/C                  Rs.
16.   Non-levy of Surcharge                                          Rs.
17.   Wrong MF
18.   Reading Difference
19.   Penalty of un-authorized Extended Load                         Rs.
20.   Service Connection charges                                     Rs.
21.   Theft of Energy                                                Rs.
22.   Un-posted items of SC&AR                                       Rs.
23.   Wrong application of tariff/Change of category




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