Bharat Sanchar Nigam Limited

(A Government of India Enterprise) West Bengal Telecom Circle
Office of The GMT Kolkata SSA

Internal Audit Report
For the Period from 1ST October 2011 TO 31st March 2012 A. Terms of Reference and Scope of Work We have conducted an Internal Audit of GMT Kolkata for the period from 1 st October 2011 to 31st March 2012 with reference to the letter appointment no. WB/IA/CA FIRM/11-12/4 dated 14th December 2011. B. Key Management Personnel of The Unit Sl.No. 1. 2. 3. 4. 5. 6. 7. 8. Designation General Manager Telecom DGM (Finance) C.A.O. (Exp) Divisional Engineer (Admn.) Divisional Engineer (Comm.) Sr. Accounts Officer (Cash) Sr. Accounts Officer (TRA) Sr. Accounts Officer (CMTS) Name of The Persons Sri Tamal Maitra Sri A. K. Das Sri Swapan Kr Basu Sri P. C. Biswas Sri P. C. Roy Smt. Shila Nath. Smt. Jayanti Sinha Smt. Mallika Bhowmik

C. Previous Internal Auditors M/s B.Mukherjee & Co., 30B, Ramkamal Street, Kolkata – 700 023. D. Overview of the Unit The Unit has working connections covering about 250 Telephone Exchanges under its jurisdiction. Even though the Unit is known as GMT Kolkata, most of the Exchanges covered by it are located outside Kolkata. The Unit has total staff strength of about 900 inclusive of 115 management staff. The Unit is headed by a General Manager (Telecom). However, the finance and accounting functions are largely in the hands of IFA duly supported by related staff of different categories. Operation and maintenance of the Exchanges including extension of cable lines are principal responsibilities of the Unit. The main source of revenue of the Unit comes from various rentals and call charges. Besides, the Unit also earns rental income from lease circuit and sale of other rental products. The Unit among others is responsible for making disbursements of relevant operational, project expenses and staff payment including accounting of the same. The accounting function for the Unit is by and large centralized from the Office of the GMT. At the end of the year the final Trial Balance of the Unit duly certified by the Internal and Statutory Auditors is passed on to West Bengal Telecom Circle (WBTC) for
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consolidation purposes. However, there were instances whereby some last minute adjustments on account of the Unit are effected in the accounts of the Unit at WBTC level or at the Head Office level. The running and maintenance activities of the Unit are largely done through various exchanges under the Unit by way of giving advances in the name of the designated SDE’s. Such advances until cleared are shown in the books as Temporary Advances. Revenue generation and collection thereof are monitored by Telecom Revenue Administration (TRA) which is headed by a Chief Accounts Officer (CAO). The TRA CAO is accountable to IFA. Revenue and collection figures reflected in the final accounts are taken from TRA CAO. E. Areas Covered While conducting the Internal Audit we had gone through the reports and certified Trial Balance of the previous Internal Auditors in order to make a comparative analysis between the figures of the two periods as well as latest developments on the comments contained in internal audit reports. This apart we had visited some of the exchanges of the SSA in order to have an idea on the documents and records maintained there. The following areas were covered for the assignment:                 Review of the Maintenance of Books and Records. Cash and Bank transactions including Bank Reconciliation Statements. Fixed Assets Accounting along with Capital Works in Progress. Inventories (Recording & physical conditions). Loans and Advances. Revenue Accounting and Sundry Debtors. Collection and Payment of various Taxes. Liabilities and Provisions. Verification of opening balances in the Books. Statutory Compliances. Certification of Trial Balance. Recent BSNL circular compliance. CENVAT credit records. Physical verification of cash balance, SIM Cards etc. Service Tax. TRA Sub ledger. Ledger Scrutiny.

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Executive Summary
1. Financial

Power

Use and Delegation were found to be satisfactory. No cases were observed where officials exceeded the allotted power. Satisfactory in general. The soft copy of the up-to-date Fixed Assets Register in an more or less proper format was available. Cross relationship with WIP needs to be given further attention. A managerial decision should be taken for a detailed physical verification including ascertainment of impaired assets, of the entire fixed asset items in a phased manner and the same should be reconciled with the information contained in the fixed assets register. There were delays in passing adjustments on WIP due to, as reported to us, delayed or no arrival of ATD’s & ATC’s. Area requires more monitoring. This is found to be one of the week areas of GMT Kolkata SSA as far as accounting is concerned. Inventory items are procured mostly from through the main store of West Bengal Telecom Circle (WBTC) situated at Silliguri. The delivery of materials is followed by issuance of ATD and upon receipt of ATD accounting entry is generated by debiting Capital Works in Progress with corresponding credit to WBTC account. At the end of the year physical count is to be conducted followed by valuation based on the accounting policy of BSNL. The value so arrived for the stock account shall be debited with a credit to the CWIP account. In respect of the items issued from GMT Kolkata SSA to the Exchanges within it no accounting entry seems generated. Even though prima facie this appears to be a fair practice, the basic problem is about application of the practice. We have summarized the following in this respect: i) Despite existence of huge quantity of stock items at the stores of the Unit, no independent year end physical count seems to be taking place particularly at the year end. Thus we could not make out how the valuation of the inventory reflected in the accounts of GMT Kolkata SSA is done and what does it represent.

2. Cost

of Works Estimate

3. Fixed

Assets

4. Works

in Progress

5.

Inventories

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However. Such regulations maintenance of stock records including generation of related documents in a specific manner. iii) The GMT Kolkata SSA stores (Jangalpara & Ranikuthi) were visited by us as part of the audit assignment and we have found significant quantity of non-moving stock items lying over there. Accounting Standards and Guidelines issued by the Institute of Chartered Accountants of India. Accounting procedures of the balances written off needs looking at. There are instances of write off of debtor balances on the basis of decisions of the Committee formed at the WBTC. 1956 is supposed to comply with various regulations of Companies Act. It requires a special drive to have a detailed and comprehensive list of balance of the temporary advances as of a given date in order to streamline this potentially sensitive area. Detailed ageanalysis of all the debtor balances should be prepared in order to ascertain the requirement of provision for doubtful debts. iv) Overall attention on the stores including the items stocked over there seems inadequate. As informed to us most of such items are of no use for the prevailing technology in use.ii) BSNL being a limited company governed by the Companies Act. we feel it is possible to apply budgetary control mechanism. Detailed list contains many uncollected old balances. 7. Loans & Advances: BSNl Internal Audit Report Page 4 . 6. Sundry Debtors Figures in General Ledger and TRA generated subledger should be reconciled regularly. Sanction and clearance of temporary advances in respect of further advance given and timely clearance as usual remain weak areas. Registers for various refundable advances are not properly maintained. These require computerized control. Since such decisions are expected to be influenced by the TRA. Since the advances are given to SDE. it seems no managerial decision for gainful disposition of such items is thought about.s in charge of the Exchanges on a more or less monthly basis for specified mainly maintenance jobs. it would be useful to go through the information and other documentation that are lying with TRA. It seems there is a big gap in this respect.

deductions from salary without transfer of the original loan amount. iii) Daily cash holding in some instances are quite high. it seems unusual from our past experience with BSNL units. ii) Cash balance apart from year end is not counted either by the AO(cash) or by any other official not related to Cash Office. January and December 2011 prior year adjustment account has been debited based on three ATD’s aggregating to Rs. Prior Year Adjustments During the months of December.Some House Building Loan accounts show credit balances due to. vi) The job of preparing monthly BRS for all bank accounts is done by out-sourcing. One cannot figure out as to whether accounting concept in respect of income recognition against interest is followed or not.00 received from WBTC on account of charges for Annual Maintenance Contract in respect of earlier years.93. 70.159. vii) Even though it is good sign to have no time-barred cheques in the BRS. & Bank Book 10. iv) Payments of quite high amounts are made by cash. This needs proper attention. Sundry 9. there is a system of holding such balances in the Current Liabilities. Cash Creditors Maintenance of ledger and register needs improvement. as reported to us. Since we could not get any other information from GMT Accounts Department in this regard the matter is brought to your attention particularly of such charges for current financial year. BSNl Internal Audit Report Page 5 . i) Maintenance of cash & bank books are satisfactory. However. v) Daily balancing is not done in some occasions in the cash book. Information regarding accrual and collection of interest in respect of interest bearing advances is not adequate. 8.

could not be considered to have been maintained as Accounting records. Cash & Bank Cash:  The Unit maintains a cash book wherein all cash transactions are recorded. daily cash balances are not arrived at and authenticated on a regular basis. Printed Vouchers are not maintained. Our other comments regarding maintenance of records are as follows:  The fixed assets and capital works in progress registers maintained in soft copy are found to be updated till 31st March 2012. which should be checked and authenticated by the designated officials. It seems no further improvements have taken place since previous year. A detailed report in this respect is attached in Annexure – 1. These should be done regularly on a timely basis.  While going through the Cash payments we have observed that following are nature of expenses that are generally paid through cash: BSNl Internal Audit Report Page 6 .  Cash Transactions are entered in system batch wise on the basis of deposit slips. Even though the cash book provides space.  Practically no records are maintained at the GMT Office in respect of physical movements of the Inventory.  There exist differences between register and control ledger balances. It is virtually impossible to figure out the unsettled balance as on a given date.  Register for various types of advances are not properly maintained. Records said to be maintained and found in the stores visited by us. are not supported by proper accounting documents. lying in the name of an individual from these registers.Bharat Sanchar Nigam Limited (A Government of India Enterprise) West Bengal Telecom Circle Office of The GMT Kolkata SSA Detail Audit Report For the Period from 1ST October 2011 TO 31st March 2012 Status of Records Maintenance Despite reaching the advanced Information Systems and Computer age the Unit till the financial year 2011-12 has been maintaining many accounting records manually. as they stand. Some of such differences have been located and reconciled by us. It is important to arrive at the closing cash balance on a regular basis and recorded in a permanent manner. In other words these registers.

00 64.  Even though enquired we have not been provided with the information about the cash in transit and cash in safe insurance cover.00 9. 5. one can assume huge amount of cash disbursements taking place each month.097. • Physical Cash Verification We have conducted physical cash count of GMT unit and position is as under:- BSNl Internal Audit Report Page 7 .00 6.98.  The month-wise cash withdrawals for the period under audit is shown in the table below: Month October 2011 November 2011 December 2011 January 2012 February 2012 March 2012 Amounts 3.000 and Rs.60.30.000.000 should be issued. in our opinion made by other means.88. and  Reimbursement of Medical Bills. Payment of festival Advance  Salary to casual employees  T/A. Rs.000.  We came across payments made in cash of higher magnitude which should have been made by cheque. 1.  Apart from at the year end there was no evidence of physical cash count conducted on the cash balance. D/A to employees  Petty Expenses  Incentives.  Of the nature of payments detailed above that are made in cash some could be. which is contrary to the principles of internal control.50.00 5. We recommend that the Unit should take a judicious decision for cash in safe insurance cover.067. there should periodic cash count by an official not connected with the cash transactions.000.80. 50. Moreover.000. say. payments made to staff could be done through cheques.00 5. Like. Care should be taken in this regard. A BSNL guideline limiting the cash payment to an extent.00 Remarks None None None None Unusual fluctuation is due to merger of TCD IV & TCD II Since the cash balance with the cashier on a given date is between Rs.30. It is imperative that AO(Cash) should periodically count the cash balance and reconcile the same with the cash book balance.193.

electricity. Professional Tax etc. However.912. No.00 Remarks (If any) None 1. While going through the Bank Book we have observed that following are the nature of expenses that are paid through Bank: • • Payment towards service providers like Security Agencies. a mechanism should be sought whereby dates of cash collection and deposit of the same could be ensured. 02/03/2012 05/03/2012 033 034 048 049 050 06/03/2012 066 Reimbursement of towel bill Bank Book Manual and computerized Bank books are maintained at GMT office.s and on the basis of the deposit advice memo the Unit passes the accounting entries for the same.D. hiring charges. T.00 stamp is affixed. • Certain vouchers were found to be incomplete with respect to the required details. one could not ascertain as to when actually the cash was collected. Service Tax.974.00 Expense related previous 807.00 Expense related to previous year.00 No revenue 10..00 No revenue stamp is affixed.00 10. 5.DIVISION GMT Sl.00 Physical Balance as on that Time 4.800.S. 9.F. 930.750. Page 8 BSNl Internal Audit Report .000 are not affixed with the required revenue stamps.S.I. 010 Particulars Tour/Travelling Expenses Incentive/Bonus Travelling Expenses-Inland Amounts Remarks Cash Vouching: 1. post offices etc.04.00 PM 4. Since there is a possibility of unnecessarily holding the cash with perhaps ulterior motive.460. 721..00 to year. Some cash payment slips of over Rs. Some instances have been highlighted below:Date 02/03/2012 Payment Slip No. • The detailed physical cash verification report has been shown in Annexure-2. E. Verification Date 27.912. Statutory Dues like P.2012 Cash Book Balance as at 2. Timely deposit of Collection Cash collected by the authorized collection centers are directly deposited into Bank A/c.

03.614. Other observations are stated as follows: Date 01/10/2011 Voucher No.218. Bank book is not authorized by the concerned authority on a daily basis. 12/10/2011 069 Electricity Expenses (WBSEDCL) 20/10/2011 109 Rent of Building Bank Reconciliation Statement(BRS) We have obtained the BRS of Collection and Operation Bank Account up to the period ended 30.147.21. Bank Vouching We conducted Bank vouching and our observations are as follows: • It was found that Tax Deduction at Source (TDS) was made on bills for hiring charges of the vehicle leaving aside the fuel charges considering that to be a case of reimbursement.877.03.2. Travelling. The Unit is preparing monthly BRS of the aforesaid Bank accounts. The summary of the reconciliation is as follows: BSNl Internal Audit Report Page 9 .625.00 expenses related to previous year for which no liability was booked by the GMT Kolkata.09. Fixed Assets/CWIP Acquisitions etc.662.• • • Salary with reimbursement of Medical Bills.00 37.00 Electricity Bills are paid after the due date attracting penalty of Rs. Bonus.00 Include some 1. Slips pertaining to withdrawal of cash from Bank for office expenses should be made in the name of cashier. Grant of Temporary Advances. Withdrawal from GPF etc.00. Same should be avoided 27. In our opinion entire bill amount should be subject to TDS since from the available documents it is difficult to establish the reimbursement. 015 Particulars Temporary advances to Staff Amounts (Rs) Remarks • • • 2.00 Correction made on the voucher – amount previously written as Rs.2011.

Road SBI.52 Bank Balance (Rs) As per Bank Statement 5.00 4.00 10.00 0.GMT Units Collection Account Bank Name Account No Bank Balance (Rs) As per Bank Book SBI N.00 15. Arambag SBI.00 10.00 5. Tarakeswar SBI.00 Yes Yes Yes Yes Yes Reconciliation (Yes/No) Operation Bank Accounts Bank Name Account No Bank Balance (Rs) As per Bank Book State Bank of India.00 11.476.00 10.00 5. Habra SBI. N S Road 2.00 10.033.00 0.842. S.00 5.274. Dhaniakhali SBI.00 29.00. Mogra SBI.00 10. Gabar Danga SBI. Kakdwip SBI. Diamond Harbour SBI.393.00 5.171.64.00 855.354.380.142.00 4.034.00 0.00 22.830. Amta SBI.414.00 4.451.05.000.00 0.00 22.000.354.413. Barasat 11107800110 1964002100900408 11000506683 11624295472 10639852140 10947391822 11064020089 11349391519 10991401158 11280601044 10766620565 10985296344 11314685283 10772579061 11807773188 11299470508 11403896279 31094619157 31344070227 10. Canning SBI.00 29.00 11.00 5.00 Bank Balance (Rs) As per Bank Statement 10.528. N S Road 11107800121 5.034.380.00 0.52 Reconciliation (Yes/No) Punjab 1964002100900417 National Bank. Bongaon SBI.00 5. Pandua SBI.00 Yes BSNl Internal Audit Report Page 10 . Dankuni SBI.00 10.00 10.30.00 855. Basirhat SBI.00 11.142.00 0.552.00 11. DakshinBarasat SBI.00 10.00 0.00 15.552.776.981.451.67.906. Pursurah SBI.274. Road PNB.393. N.203.00 12.34.171.033. S.840.

103.84.027.690.00 1.00. Mogra SBI.542.00 5.759.910.00 5.965.00 5.30.00 10.00 4. Dakhin Barasat SBI.720.82.00 5.019.00 5.00 19. Punduah SBI. No physical verification seems to have been carried out. Pursurah SBI. No test for Impairment has been undertaken. There should also be periodic physical count of the fixed asset items and reconcile the count with the book balances.00 5.29.00 Bank Balance (Rs) As per Bank Statement 28.00 5.447.00 9.29.00 5.07.2. Canning SBI.64.32.08. Kakdwip SBI.00 3184002101300373 10985296333 10766620857 10991401169 10772579572 11280601033 10947391833 11000506694 11624295518 10633952151 11349391508 11299470519 11403896280 11064020103 11314685352 31094618664 14.041.53.690.00 4.51.311. Bongaon SBI.00 10.00 4.980. Clive Row Branch SBI.447.66.69.00 10.00 5.00 9.00 Yes Reconciliation (Yes/No) BSNl Internal Audit Report Page 11 . It is suggested to form a committee for carrying out complete physical verification of all the fixed assets and test for impairment and on that basis necessary accounting entries are generated.965.019.55.720.31.170.274.19.910.00 10.274.255.717.884.00 5.00 1.713.11.027.00 10.62. Code No.00 Addition/Adjustment 92.00 10.103.00 0.884.046.886.589.886. Dhaniakhali Fixed Assets Fixed Assets Register for the Financial Year 2011-2012 in soft copy has been verified by us.00 10.124.098. 105 106 107 Total Balance as on 01/04/2011 1.CMTS Units Collection Units Bank Name Account No Bank Balance (Rs) As per Bank Book PNB.222.55.00 5.00 82.00 4. Habra SBI.00 1.00 10. Arambag SBI. Bashirhat SBI.00 19.00 10.828. Diamond Harbour SBI.98. Dankuni SBI.046.041.980.74.00 82.49.78.00 -39. Amta SBI.15.00 10.68.44.828.00 Balance as on 31/03/2012 1. Tarakeswar SBI.00 0.00 2.

17. The latest valuation was done on 31.17.56.121 and Rs.55.17.00.104 in Basic and CMTS respectively. The following are our observations on the inventories including accounting of the same:  Stores/Materials received from WBTC store Depot(s)/vendors have been recorded in the stores ledger that contains only quantitative information of receipts.68.88. BSNl Internal Audit Report Page 12 .I.I. 1. we could not ascertain the fairness of the balance appearing in the CWIP account.30.  Valuations of stock have been done from GMT Kolkata SSA Office only at the time of closing of accounts.3.I.048 We have the following comments on the CWIP balances:  Even though updated CWIP register till 31st March 2012 was made available to us for our verification.039 Basic (Rs) 5. No.960 16. accounts and general management departments in order to make a thorough review of all the long outstanding CWIP balances and to take appropriate action.Capital Work in Progress (CWIP) Age.655 6.P for less than 6 months Total CMTS (Rs) 3.52.69. Consequently.51.95. we are not ina position to comment on the status of the pending projects.  System of physical verification of inventories and reconciliation with book balance in respect of materials lying in stores and in the inventory of the contractors was not in practice.P more than 2 Years W.401 4.64.37.P between 6 months to 1 year W.58.991 8.  Identification of abandoned projects including possible disposal and/or recovery of damaged/unserviceable stores has not been done.398 -6. Particulars W. Inventory The balances in the Inventory account at 31st March 2012 as shown in the trial balances as on that date are Rs.  No purchases of stores have taken place during the period of our audit from the GMT Kolkata SSA office as informed to us. we were not provided with the status report for each long outstanding projects lying uncleared.  Unconsumed materials issued to the contractors at the end of the year were not counted and taken to the inventories resulting in overstatement of CWIP balance.wise details of the closing balance of CWIP are as under:Sl. As part of our audit program we had visited the Jangalpara and Ranikuthi stores of the GMT Kolkata SSA.P between 1 year to 2 year W. We recommend that a high level committee should be formed comprising people from stores. 1 2 3 4.12 at the rates mentioned in the ATDS of the stock transferred from various stores.36.I.34. issues and closing balances.  Since some ATD’s received but not accounted for in the Trial balance submitted to us.032 6.1.26.18.650 5.

The practise over there is to send a Statement to GMT Kolkata at the every month end.1500 A/H (Reserve Cell) I LT-512 Board T-43 Board Power Plant 25 AMP (Covventional) MILT-64 Board 1+7 System Board Power Plant 100 AMP (Covventional) A.  we have verified the opening balances of inventory as well as that of closing with the register maintained by the Store in Charge.  Accounting entries regarding movement of stores have been made in a register but not in standard formats for Stores and as such cannot be construed as accounting documents and records.  Valuation of stores have been done from GMT Kolkata at the time of Closing accounts at the rates mentioned in the ATDs of the stock transferred. Consequently we are not certain about the need of provisions for Stock obsolence. we encountered difficulties while conducting physical verification of inventory. No.  Storage arrangement for keeping inventory is not adequate. Materials have not been kept in order. Consequently.  No purchases of materilas have takjen place during the Period of our audit i. we are not certain about the need of provisions for stock obsolescence.e.1000 A/H (Reserve Cell) BTY.  Records relating to loss of stores due to theft or any other reasons are not maintained. if any. even though the stores items were found to be kept in places which appear to be succeptible to theft.120 A/H (Reserve Cell) BTY. As such segregation of nonmoving items and obsolete stores could not be worked out at the end of the financial year. The detail of Unserviceable Store that was identified at Jangalpara is as follows: Sl. as explained to us. As a result the difference between book stock and actual stock was not ascertained and resultant loss of stores.  System of identification of unserviceable Store has been carried out but they have not ascertained the Net Realizable Value of the unserviceable Store. in Financial Year 2011-12. Age analysis of stores items has not been conducted.D Cabinet 1600 PRS Quantity 126 Nos 273 Nos 167 Nos 16 Nos 48 Nos 2 Nos 1 Nos 5 Nos 1 Nos 1 Nos 2 Nos 1 Nos 7 Nos Page 13 . issues and closing balances. 1 2 3 4 5 6 7 8 9 10 11 12 13 BSNl Internal Audit Report Name of Items BTY.V.  System of identification of unserviceable stores has not been put in place in order to facilitate ascertainment of Net Realizable Value (NRV) of the unserviceable store items. due to theft or any other reasons remain unascertained.  Materials received from WBTC Store have been recorded in the stores Ledger that contains only quantitative information of receipt .600 A/H (Reserve Cell) BTY.200 A/H (Reserve Cell) BTY. As a result.  The stores at Jangalpara and Ranikuthi neither maintained Bin Card nor Price stores Ledger. We have justified the Statements with the respective vouchers.R 57 Volt C.

 WBTC seems to be aware of the problems and because of that a system has been put in to place to charge interest for non submission of expanse statements against Temporary Advances without valid reasons. In the circumstances. We have noted that advances involving sizeable amounts are given within short interval before submission of the previous ones in many cases. Temporary Advance We have been given to understand that the Temporary Advances account is a tricky area since these are generally given to the officials of the Exchanges under GMT.  It is possible that one SDE has been assigned to execute an urgent job along with ongoing job and for that additional advance is given before submission of the usual monthly advance. we have srutinized the Temoprary advances sanctioned by the GMT offices including imprest and expenditure made out of the same on a random sample basis and our observations are as follows.  Salary Expenses of the casual labourers are paid through Temporary advances and debited to Repairs and Maintenance.e.  Entries recorded in the Register of Temporary Advances are not being authenticated at all.16 KW Inverter 1KVA Old Type CT Box 100 Prs 3 Nos 2 Nos 2 Nos 6 Nos 1 Nos 11 Parts 1 Nos 2 Nos 3 Nos 3 Nos 1 Nos 3 Nos 1 Nos 2710 Nos 4 Nos 2 Nos 1 Nos 163 Nos  Even though the quantity of unserviceable stock items at Ranikuthi Store has not been identified.  We are of the opinion that more structured procedure should be introduced in order to mitigate the problems surrounding Temporary Advances. However. One of them could be to conduct half yearly review and to initiate penal action against responsible officials.14 15 16 17 18 19 20 21 22 23 24 25 26 27 28 29 30 31 C-Dot 256P Board (OLD) Power Plant 5 AMP/50 W Power Plant 12 AMP/50 W 30 Channel Antenna+10 Channel Battery Charger 12 AMP/65 Volt MARR 15 Meter Tower Plant 5 ESS WALL Mounting Auto SAX Board 50L Base Station Radio Equipment 3 Channel CP-7 Box TBM Trunk Cabinet Power Plant 200 AMP (Covventional) C. The nature and urgency may vary from one job to another. we have noticed huge quantity of such items lying in the Store. and date have not been written in few cases.  We noted that most of the temporary advances are used up for maintenance of the exchanges apart from capital expenditure from time to time. Whereas the salary of the regular employees BSNl Internal Audit Report Page 14 . Details of adjustment i.B Multiply Board Condemn Telephone C-Dot/128P MDF (OLD) Generator Engine 3. JS No. we have not come across such a case in the Unit. the application of budgetary control mechanism could be an effective tool to monitor such expenses.

893.00 5. Particulars Balance as on 31/03/2011 14.56. It is important from management point of view to have clear idea as to the profitabilityof each profit Centre.  Monthly expenses like rent of the premises.00 2.00.performing same job is debited to Salaries A/c and being paid through Head Office.425.27.540.00 46.00 60. The same should be maintained properly.19.281. Since the temporary advance account at 31st March 2012 shows a zero balance the entire said amount must have been either expensed and/or capitalised.94.407.00 2.59.281.00 61.664.83.814.00 1.  Details of temporary advances made to the designated SDEs during the course of our audit is here under: Month October 2011 November 2011 December 2011 January 2012 February 2012 March 2012 Total Amounts 13.00 62.00 1.00 10.00 65.009.00 The total temporary advance given during the first 6 months of the year was Rs.63.732. We could not obtain sufficient information from the Unit to this extent.936.281.500.43. An analysis together with comparative assessment keeping in view the activities could be a useful exercise for control purposes.000.00 118 01 01 118 01 02 118 01 03 118 02 06 118 02 01 118 02 03 118 02 04 House Building Motor Car Scooter/Motor cycle Personal Computer Festival Temporary on tour Temporary on Transfer BSNl Internal Audit Report Page 15 .420.00 48.803.00 62.00 1.39.00 8.950.39.00 Balance as on 30/09/2011 12.761.50.419.45.794.66.40.00 3.00 4.47.003.00 9. Details of comparative statement for various advances made are given below.91. Sundry Advances Advances given to employees are adjusted on a timely basis and for these advances proper registers are not being maintained.93.00 48.00 22.00 62.59.988.18.500.550. Code No.54.00 56.49.28.29.736.594. Consequently.000. As a result of that it is not possible to ensure whether an exchange is Profit making or not when compared with total revenue of the exchange. electricities are paid through Head Office and are not routed through Exchange. 3.00 0.500.00 2. the total amount disbursed on temporary advance account during the year was Rs. This leads to mismatch of expenses in exchanges allowing lack of control.85.771.99.00 BALANCE AS ON 31/03/2012 9. 6.

While in respect of other advances the movements were found to be more or less reasonable.00 78.000.247.310.085.09. We were informed that the Unit did not receive the sub-ledgers from the Information Processing Technology Centre (ITPC).92.00 Balance as on 31/03/2012 7. We have not been provided with sub-ledger for Basic till December 2011 and for CMTS for the whole period.00 27.00 0. “ Bill not submitted by the nursing home” and “Nursing home closed”. SaltLake.00 24.67.812. 9.00 3.00 10.907.624.000.536.000.77.00 24.00 0.000.00 5.443. Despite considering it to be an humanitarien issue it is important from management control point of view to make the concerned employees if the advance is for his dependents.71.02. Sundry Debtors The balance of sundry debtors did not tally with the corresponding balances in the sub-ledger.578.076.250.79.620.38.413.03.437.70.00 0.90.00 BSNl Internal Audit Report Page 16 .996.00 2.378. the situation in medical advance account calls for management attention due to the following: The age analysis of the medical advance is as follows: Financial Year 2005-06 2006-07 2007-08 2008-09 2009-10 2010-11 2011-12 Total Rs.00 38.900.247.00 27.75.31.400.40.118 02 05 118 02 07 118 02 10 118 02 11 LTC Medical Transfer Advance Advance for BSNL GSLI Scheme 19.00 1110509 56.00 26.000.00 Balance as on 30/09/2011 13.42.00 0.40.00 Of the above statement one can see medical advance (A/c 118 02 07) balance accounts for about 50%.00 0.37.00 9.00 Even though on the statement submitted to us against many old or relatively recent advances there are remarks given like. accountable for early settlement.92. “Forwarded to Circle Office”.00 5.640.00 1.00 69.127.377.35.049. “Letter issued to the nursing home for excess payment”. 1110101 1110103 1110301 1110401 Name Telephoneother than WLL Telephone WLL Telephone circuits Telegraph/ Teleprinter Circuits Broadband services Balance as on 31/03/2011 17.00 14.08.00 1.233.00 24.00 24.69.39.374.42.00 1.90.40. we could not get adequate information as to their latest status.00 43.00 20.00 1.59.00 37. Comparative statement showing position of Debtors Code No.42.

13.00 6.40.00 386.611.280.756. 2012 March.351.351.58.96.567.00 71.22.79.000.301.870.00 1.651.00 152.083.545.550.00 7.360.00 23.00 3.1110901 1110903 Service taxTelephone Service taxTelephone circuit Education Cess Service Tax RecoverableBroadband Service Tax RecoverableSHEC Other Basic/UASL Services Service Tax Recoverable on postpaid Education Cess on postpaid SHEC ON POSTPAID 1.930.00 1.03.00 35.47.00 82. 2011 December.00 26.16.910.967.676.365.57.00 22.48.00 0.00 23.00 October.00 6.00 92.28.67.947.00 is pending recovery for more than 3 months. 2012 Revenue and Collections from Subscribers Brodband Services Month December January February March Amounts B/f 8.00 1114402 1114403 0.00 1114401 0.00 22.52.00 1110909 1.00 138.08.00 25.41.04.051.073.46.655.352.961.00 63.00 9.00) 17. 2011 January.600.00 1.00 26. 17.735.00 Collection 39.00 6.494.67.41.439.00 5.00 1110906 1110907 45.00 Figures in Thousand Closing Balance 22.00 1112301 0.00 71.029.65.447.439. 2012 February.00 1.299.369.665.00 59.00 4.00 3.203.00 2.061.22.00 1.00 1.615.88.00 Out of closing balance Rs.00 (23.86.00 35.165.00 • Remittance from the Cellular Mobile Telephone Service Month Amount (Rs) 3.00 21.58. BSNl Internal Audit Report Page 17 .00 25.00 Bills Raised 53.00 Discount 7.293. 2011 November.00 300985.899.00 23.914.22.93.907.304.756.615.

00 Figures in Thousand Closing Balance 3.00 Revenue from C Top Up Bills Raised 0.666.00 1.00 1.00 1.229.00 0.00 Amounts B/f 1.828.614.49.58.00 3.00 0.00 0.50.00 1.666.00 3.00 1.778.00 1.00 0.55.956.666.55.868.00 10.00 9.55.856.666.00 3.666.00 1.485.00 1.971.00 is pending recovery for more than 3 months Revenue from C Top up October November December January February March Revenue from CMTS Pre Paid Connections: March February January December November October 0 5000000 10000000 15000000 20000000 25000000 30000000 2011-12 2010-11 BSNl Internal Audit Report Page 18 .00 0.55.154.00 Collection 0.00 0.00 0.00 is pending recovery for more than 3 months Out of closing balance Rs.006.00 17.956.00 Out of closing balance Rs.00 3.00 Bills Raised 82.00 1. 1. 3.346.778.00 3.666.00 Figures in Thousand Closing Balance 1.666.133.053.00 Discount 1.50.481.00 collection 89.684.00 0.00 19.00 12.666.Telephone other than WLL Month December January February March Telephone Circuits Month December January February March Amounts B/f 3.00 3.584.00 0.106.666.00 13.00 Discount 0.36.856.

 System of obtaining confirmation from Sundry Creditors as on 31/03/2012 was not followed. Month end verification is being carried out. payment made against Sundry Creditors through Register we could not check the same.Post Paid Connections: March February January December November October 0 500000 1000000 1500000 2000000 2500000 2011-12 2010-11 DELS Connection 3000 2500 2000 2009-10 1500 1000 500 0 October November December January February March 2010-11 2011-12 Sundry Creditors Regarding the sundry creditors of the GMT Kolkata SSA we have the following observations:  No Sundry Creditors Register has been maintained. Service Tax We have checked Service Tax of the Unit and observed that TRA Department prepares the details of Service Tax payable month wise and the corresponding adjustment are made in the books of Account through Journal Slips. BSNl Internal Audit Report Page 19 . issue and balance.2012 and found no discrepancies. The Details of payments are as follows.  Reconcilation between Sub Ledger and General Ledger figures as on 31st March 2012 has not been done. The slow moving items have been identified and shown in Annexure-3.  In the absence of Sundry Creditors Register. SIM Cards . ITC Cards and Recharge Vouchers Proper registers are maintained with information of receipt. We conducted physical verification of above items on 28.04.

568.806.50.50.52. Month October November December January February March Employees’ Contribution + BSNL’s Contribution 3.379. As per the respective Act due date of Deposit is 15th of next month.00 7.69.76.00 7.00 25.00 CENVAT Credit --2.00 7.00 8.00 27.00 Date of Payment 14/11/11 14/12/11 03/01/12 06/02/12 14/03/12 03/04/12 .00 3.00 18.00 3.00 21.85.00 1. The details are as follows. Payments should be made to the authority within the due dates.17.039.000.00.030.00 4.24.82.77.161.157.728.004.550.71.05.31.000.606.102.00 23.00 ----- Tax Paid 26.35. While checking we observed that the payments are made after due dates.86.921.11.96.000.00 3.59.00 15.338. Due Date of Deposit the sum is 21st of the very next month.561.00 7.181.000.00 9.48. 614 per employee is paid towards ESI.46.121.63.530.00 3. A sum of Rs.815.250.00 Employees State Insurance(ESI) The details of the ESI deducted and deposited in respect of employees’ contribution and BSNL contribution are stated hereunder.31.701.970. The same is suggested to be taken care of.00 26.  Staff: Month October November December January February March  Casual Labour: Month October BSNl Internal Audit Report Employees’ Contribution + BSNL’s Contribution 12.00 16.00 3.88.00 12.600.99.00 Excess Pay Adjustment ------5.864.00 Date of Payment 17/12/11 Page 20 Employees’ Contribution + BSNL’s Contribution 7.68.Month October November December January February March Date of Payment 02/11/11 05/12/11 05/01/12 04/02/12 05/03/12 30/03/12 Output Tax 26.50.48.11.00 19.300.608.00 Not paid Date of Payment 19/12/11 17/01/12 16/02/12 22/03/12 13/04/12 -- Employees’ Provident Fund (EPF) We have verified the challans and returns of Provident Fund in respect of the amount deducted and deposited.47.

640.06.03.090.07.00 1.10.09.00 30.845.12.00 1.38.2011 21.00 Not paid 16/01/12 16/02/12 14/03/12 03/04/12 -- Tax Deducted at Source(TDS) We have gone through the relevant files and records of TDS and noticed that the records are satisfactory.2012 Late payments (If any) - . Our audit procedure related to Professional Tax revealed the following for the period ended 31st March 2012.November December January February March 15.760.00 1.810.09. no segregation is being made of ‘company deductee’ and ‘Non Company Deductee.53.000.38.08.2011 02.37. of which we could not ascertain the accounting treatment made in the Responding unit: Originating ATDs/ATCs: ACCode Date 30/04/2011 18/04/2011 30/06/2011 12/8/2011 31/01/2012 31/01/2013 22/03/2012 BSNl Internal Audit Report Debit 1112301 1990102 1990205 1990210 1990104 1990222 1980201 Credit 1990209 1180204 1180204 1180204 1150305 1980201 1990222 Amount(Rs) 1.05.00 35. However.2011 02.36. We were produced with one file where copies of challans showing tax deposited to bank were kept.2011 21.59. Month October November December January February March ATD/ATC: During the captioned audit the GMT Kolkata SSA has accepted 70 numbers of ATDs and 33 numbers of ATCs.2011 21. We have verified most of the ATDs and ATCs as far as practicable and observed the following: List of originating ATDs/ATCs of Basic is given below.12.37.000.00 12.00 3.000. Professional Tax The Unit has taken registration for professional taxes vide Registration No.RCC-0063959 on 16.980.47.2011 Date of Payment 01.00 13.2011 21.188.090.820.00 1.2010 through SBI Account 11107800121. which was verified by us.70.00 Due date 21.2012 07.37.448.324.720.289.00 13.02.2011 29.11.450.502.70 3.378.00 1.886.2012 03.00 1.04.00 Page 21 Amounts Paid (Rs) 1.354.2011 21. Details of relevant tax paid and deposited are given in Annexure-4.00 39.

the effect of which are not reflected in the Trial Balance(31/03/2012) during the period of our audit-Responding ATDs of Basic: ACCode Date Debit Credit Amount(Rs) 1150303 31/03/2012 1131503 1990420 1131504 1.00 598.349.913.500.892.00 31/03/2012 1990556 1990422 166.239.92 1150303 31/03/2012 1150306 1131503 1990420 1131504 1131511 931.00 1141812 31/03/2012 1131503 1131504 1990303 1131511 427.877.412.00 31/03/2012 1060303 1990422 14.00 1060302 31/03/2012 1990556 1990422 192.500.00 31/03/2012 1172201 1990415 158.00 List of ATDs/ATCs of CMTS is given below.811.152.89 31/03/2012 1730803 1990409 3.207.00 2.243.275.920.00 1.030.295. • ATDs/ATCs of CMTS: BSNl Internal Audit Report Page 22 .967.289.00 31/03/2012 1990556 1990422 245.00 1.00 • List of Responding ATDs of Basic is given below.593.072.650.295.00 31/03/2012 1150303 1990409 2.142.735.00 1060303 31/03/2012 1990422 58.956.700.00 31/03/2012 1062503 1990330 8.110.178.22/03/2013 31/03/2012 31/03/2012 31/03/2012 31/03/2012 31/03/2012 31/03/2012 31/03/2012 1990222 1990222 1990222 1990222 1990107 1990107 1990150 1990115 1980201 1190102 1190102 1190102 1150305 1170301 1170301 1170301 724.00 1131511 31/03/2012 1192410 1990409 6.00 5.00 559. the effect of which is not reflected in the Trial Balance of CMTS as on 31/03/2012.117.00 97.880.00 1131505 31/03/2012 1131506 1990421 1.

225. no.817.867.275.Date 28/03/2012 ACCode 4130409 4130409 4130416 ** 4194401 4194402 4194403 4194401 4194402 4194403 1990556 1131503 1131504 1131511 ** ** ** ** ** ** Amount(Rs) Remarks 107.S. 40 & 41 shown in 58.00 ATDs.S.00 Journal slip but in ATDs it is shown as no.73.00 23/03/2012 2.00 No J.00 816.00 as Rs.206.00 303.00 J.735.729.142.549. 01 01/01/2012 16 29/02/2012 ATDs of Basic:Irregularities Sl.517.92 ATDs not signed by the Accepting Officer. 14.00 but register Page 23 31/03/2012 BSNl Internal Audit Report .704.00 Over writing/Correction was made on the Invoices & Debit notes attached with ATDs.No.030.00 245.783.No.178.12.008. Date 06 01/01/2012 A/C Code 4715701 4130409 4130410 4130416 4191812 4715701 4130409 4130410 4130416 4715701 4715705 Amount(Rs) Remarks Not signed by the accepting officer. 6.00 192.34.00 31/03/2012 31/03/2012 31/03/2012 31/03/2012 21/04/2012 31/03/2012 31/03/2012 5.58. 1.97.079.858.509.00 246.00 166.00 Transfer of infrustructure charge 26/03/2012 31/03/2012 2.21 & 23.00 Transfer of completed CWIP Transfer of completed CWIP Transfer of infrustructure charge Transfer of mobile biil collection Transfer of mobile biil collection Transfer of completed CWIP ATDs of CMTS: Irregularities Sl. was attached with the 2. 64 61 62 57 Date 31/03/2012 31/03/2012 A/C Code 1172201 1060303 1060303 1150303 1131503 1131504 Amount(Rs) Remarks 1.S and amount writen in the ATD 19. Over writting made on the J.35.00 380.650.494.500.79.914.

00 Opening Balances We have verified the opening balances in accordance with the “Standards on Auditing 510. 5.093.095.00 1990409 25.P Audit BSNl Internal Audit Report Page 24 .152.98.00 1990409 10.59.047.00 taken in the GMT books.79. 2.39.39.00 963.76.247. which we did not comeacross. ATD No and Date ATD No 1 dated 30/06/2011 ATD No 2 dated 30/07/2011 ATD No 6 dated 30/11/2011 AC Code (Dr) 1131505 1131506 1131512 1960600 1131505 1131506 1131512 1960600 1960600 1131505 1131506 1131512 AC Code (Cr) Amounts [Rs] (Dr) 3. 3.500 of which a penalty of Rs. 84. 3.000.8.04.00 1.63.00 9. We are surprised to note that non-cash transactions of significant amounts that are routed thruogh ATD’s and ATC’s are only approved by AO (Cash) while there are senior accounts officials like CAO and CFO.632. 68 Rs.00 7.478.53 44 01 31/03/2012 31/03/2012 30/06/2011 1131511 1990556 1110101 1960600 1131505 1131506 1131512 shows as Rs.000.Initial Engagement .00 2. No standardized format for a ATDs/ATCs register is maintained by GMT Kolkata SSA.750.00 37. This include Rs.00 Not signed by accepting officer & not enter in ATD register. 13 Rs.87.8.00 E.75.00 Figures in words and Numers are not matching. ATD No. 5. The above figure is in words while in numbers it is Rs.929. Prior Period Items The following are the ATD’s originated by WBTC on account of Annual Maintenance Contract in respect of earlier years.3.52.00 3. 8.00 96.12.517.05.00 Wrongly writen in the ATD register as Rs.207.D.188. It requires attention.00 Amounts [Rs] (Cr) 1990409 41. 5.00.493.00 2.420.19.00 SDE Arambag has confirmed the receipt of equipment but not by the SDE Tarakeswar. ATD No.00. 1.05.64.250.00 23.500.00 4.Opening Balances” issued by The Institute of Chartered Accountants of India and the same has been reconciled based on the transfer journals provided to us which are effected through Circle Office/Head Office. ATD register is not signed during the year except on the first page.510.000 deducted but gross amount 41. 4.54. We bring the matter to the attention of higher management in view of the magnitude of the transactions as well as for the similar transactions for the current year.092.880.089.

The Planning Department should see that annual budget duly divided into monthly fund requirement should be prepared for each depot/exchange in order to put an effective budgetary control in place. Moreover. However. we were provided with only the summary of the ERP based payroll for one month without the detailed payroll. Kolkata 17 9th May2012 Bijan Kumar Basu Partner Annexure-1 Position of maintenance of Registers: BSNl Internal Audit Report Page 25 .We have not seen any evidence of audit of the installed EDP system of the Unit in the recent past. Furthermore. it is imperative to conduct the periodic audit of the same in order to ensure getting right output against the right inputs. it is not possible for us to make a useful review of the payroll package in order to suggest improvements. Operating Budget The depots/exchanges under the Unit. be glad to provide any other information and explanations that you may require in respect of this report. Park Street. In view of the above one can assume that the fund requirement of one depot/exchange is dependent on its size and activities. It is imperative that the budget so prepared should be compared with the actual with a particular reference to the earmarked jobs undertaken.  We have discussed the contents on segment basis with the concerned officials of the Unit. Accordingly. certain payments and adjustments pertaining to employees are not routed through this ERP package. Such practice demands preparation of annual budget for each depot/exchange. as per the prevailing practice. however. are operated by way of monthly fund transfers under the heading ‘Temporary Advance’. Conclusion  It should be appreciated that the half yearly job was undertaken with a strict time schedule and the Unit (GMT Kolkata) was not fully aware of the requirement that have been introduced from this year onwards. it is possible that one depot/exchange November require additional fund in a particular year in view of some special activities. On behalf of Ghosh & Basu Chartered Accountants 74. Payroll We have been informed that payroll for over 950 employees of the Unit is being prepared through ERP package. We would. However. Since virtually the entire accounting of the Unit is EDP system dependent. We take the opportunity to thank the concerned officers and staff of Kolkata GMT Office for their courtesy and cooperation that were extended to us during the course of our audit. This November lead to situations whereby one November feel the need for further information gathering and recommendations. This will also aid to serve the purpose of Audit Trail. it is not clear as to how this information through ERP package has been networked for financial recording purposes.

N. No. N. 08 No N. Updated Updated N.A. N. N.A. Updated N. N.A.A. Updated Updated N.A. Not Maintained Properly N.A.A.A.A.A. N.A. Computerized Both N. Updated N. Both Both N.A. N. 01 02 03 04 05 06 07 Particulars Bank Book Collection Bank BookOperation Bank BookCMTS Bank Guarantee Register Cash Book Collection Cash Book Operation Cheque Dishonour Register Party Wise Contractor’s Ledger Fixed Assets Register General Ledger Inventory Register Journal Register Out of Account Register Outstanding Liability Register Sundry Creditor Register Retrenchment Register SD/EMD Register TRA Sub Ledger Advance Register WIP Register Service Tax Receivable Register Maintained or not (Yes/No) Yes Yes Yes No Yes Yes No Manual/ Computerised Both Both Both N. Updated Updated Updated Updated Updated N.A.A.A. N.A.A.A. Computerized Manual N.A. 09 10 11 12 13 14 15 16 17 18 19 20 21 Yes Yes Yes Yes No No Yes Yes No Yes Yes Computerized Computerized Both Both N.A.Sl.A.A. Computerised Updated Updated Updated N.A.A. Updated Updated N. Updated Updated Yes Yes Computerized Both Updated Updated BSNl Internal Audit Report Page 26 . N. Manual Updated Updated Updated N.

912. Updated N.2 Physical Cash verification Report on Cash Verification as on 25/04/2012 at 2:00 PM (GMT cash) DENOMINATION 1000 500 100 50 20 10 Revenue Stamps of Re 1/Coins Misc Coins Total Balance as per Cash Book (Rupees Four thousand nine hundred and twelve only) N. Recharge Vouchers & data cards: BSNl Internal Audit Report Page 27 . N.00 780. Both Manual Manual N.A.22 23 24 25 26 Service Tax Payable Register Stale Cheque Register CENVAT Credit Register Overtime Register Unpaid Salary Register Yes No Yes Yes Yes Computerized N.00 807.00 20.00 Annexure – 3 Physical verification of SIM cards.00 80. QUANTITY 0 1 20 14 1 78 AMOUNT (Rs) 0.00 25.00 4. Updated Updated Updated Updated N. Annexure .A.00 2. B: There were no mutilated notes in the above currency.00 500.00 4.000.912. N.00 700.A.A.A.A.

2 HSOPA 88 25 88 25 --C Top Up C Top Up Swap 2G Prepaid 2G Prepaid Swap 2G Postpaid 3G Prepaid 3G Prepaid Swap 3G Postpaid Postpaid Dua ------Last sold in 14/10/11 -No movement since last 1. We found expired as well as stocks those were not moved for such a long time.750 not for sale Slow moving items Slow moving items Expired Expired Expired Rs 10 Rs 20 Rs 50 Rs 100 52.We have physically conducted the verification of available Recharge Vouchers. Data Cards as on 28/04/2012 between 12. The detail is as follows.925 500 246 3 Out of which 6. SL No.30 PM.768 11.00 PM to 1.01 Details of Tax Deducted at Source (Staff Salary u/s 192): BSNl Internal Audit Report Page 28 .118 674 8.6 MBPS 3G 7.768 11.400 40 270 242 88 Remarks (If Any) SIM Cards: 1 2 3 4 5 6 7 8 9 Data Cards: 1 2 Top Ups: 1 2 3 4 Recharge Vouchers: 1 2 3 4 5 6 Rs 200 Rs 300 Rs 500 Rs 1000 Rs 3000 Rs 5000 20. Top Up cards. Annexure 4 4.925 500 246 3 20.185 4.000 20.400 40 270 242 88 Quantity found in Physical (Nos) 290 296 7.685 ----3G 3.000 68.118 674 8.000 68.685 52. Particulars Quantity as per Register (Nos) 290 296 7.000 20.000 33. SIM cards.000 33.185 4.5 years.

00 1.00 52.00 05/11/11 07/12/11 07/01/12 07/02/12 07/03/12 07/04/12 Date of Payment Amounts Deposited (Rs) 23.03 Details of Tax Deducted at Source (Rent u/s 194I): Month Amounts Deducted (Rs) October.00 20.00 20.00 ------Delayed (In Days) 4.880. 2011 January.909.00 Date of Payment -07/12/11 07/01/12 07/02/12 07/03/12 03/04/12 Amounts Deposited (Rs) 10.00 21.19.39.322.00 51.375. 2011 February.518.523.2011 December.16.52.439.Month Amounts Deducted (Rs) 10. 2011 January.864.557.19.00 81.00 ------Delayed (In Days) 4.694.525.00 -20.375.11.2011 December.00 51.91.00 81.11.909.694.00 1.2011 December.00 1.00 10. 2011 November. 2011 January.00 88.523. 2011 March.00 18.694.00 58.740.880.00 10.00 52.00 10.00 21.00 10. 2011 November.52.91. 2011 March.518.00 -20.525. 2011 23.00 58.00 10.740. 2011 November.00 1.870. 2011 20.439.39.04 Details of Tax Deducted at Source (Commission & Brokerage u/s 194H)[SREI]: Month Amounts Date of Payment Amounts Delayed Page 29 BSNl Internal Audit Report .197.022.00 18.870.00 02/11/11 -07/01/12 07/02/12 07/03/12 03/04/12 Date of Payment Amounts Deposited (Rs) 20.00 10.16.33.197.694.34.33. 2011 February.02 Details of Tax Deducted at Source (Contractors u/s 194C): Month Amounts Deducted (Rs) October.00 88. 2011 February. 2011 4.864.159.322.557.00 Delayed (In Days) ------- October. 2011 March.022.159.34.

000. 2011 -37.2011 December.188.85.00 2. 2011 February.2011 December.00 ------Delayed (In Days) BSNl Internal Audit Report Page 30 .248.132.248. 2011 102. 2011 February.45.000. 2011 January.05 Details of Tax Deducted at Sources (Commission & Brokerage u/s 194H) [CMTS]: Month Amounts Deducted (Rs) October.2011 December.450.00 1.00 (In Days) ------- 4.00 02/11/11 07/12/11 -07/02/12 07/03/12 03/04/12 Deposited (Rs) 102. 2011 February.00 -07/12/11 07/01/12 07/02/12 07/03/12 03/04/12 Date of Payment Amounts Deposited (Rs) -37.00 92. 2011 November.00 57.00 -25.06 Details of Tax Deducted at Sources (Professional Fees u/s 194J): Month Amounts Deducted (Rs) October.00 44. 2011 3.00 57.188.820. 2011 March.00 92.132.00 02/11/11 07/12/11 -07/02/12 07/03/12 03/04/12 -Date of Payment Amounts Deposited (Rs) ------Delayed (In Days) 4.03. 2011 March.00 -25.00 68. 2011 January. 2011 November.Deducted (Rs) October.820.000.00 48.00 44.03.172.00 68.00 39.00 48.00 39. 2011 November.887. 2011 January.00 1.42.00 1.00 -32. 2011 March.172.00 91.

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