RAJASTHAN RAJYA VIDYUT PRASARAN NIGAM LIMITED

Name of Unit Hindaun

Profit Center 12100
Remarks/ Comments

The Documents/ details/ information required for the purpose of the

Statutory Audit for the year 2022-23 are as under: -

Auditor's Requirement Remarks/ Comments

GENERAL
1.          Copy of final Trial Balance as at 31 st March 2023 Trial Balance Received
duly certified by Internal Auditors. duly certified by A.O.
2.          All the Bank account reconciliation along with
Pendencies are there
confirmation certificates.
3.          Party-wise details of all the balances as on 31-3-
2023 appearing in CURRENT ASSETS/ CURRENT
Refer sheet1
LIABILITIES including Age wise analysis of Sundry
Creditors & Trade Receivable.
4.          Employee wise list of all the loans and advances to
Pending
staff appearing as on March 31, 2023.
5.          Party wise list of balances appearing in Sundry
creditors, Suppliers, contractors and others as on March Refer sheet1
31, 2023.
6.          Party wise list of EMD and SD as on March 31, 2023.
Pending

7.          Party wise list of balances appearing in other

N.A
recoveries as at March 31, 2023.
8.          Month wise details of rent paid for building/ lease
hold land during the year duly reconciled with trial Received but total not matched
balance.
9.          Details of prior period income/ expenditure, if any,
N.A
during the year.
10.      Details of common assets with JVVNL/
JDVVNL/AVVNL/ RVUNL and basis of allocation of Certificate required
income/ expenditure.
11.      Present status regarding CAG Para of last year. Provided
12.      Internal audit report and compliance for all the audit
Provided
report submitted for the period 2022-2023.
13.      Physical verification report with documentary
evidence of Physical verification of Inventory, fixed Assets
and WIP along with reconciliation and details of
discrepancies if any, found during physical verification. Pending

14.      List of pending Legal cases as on March 31, 2023 Provided but financial
including their financial implications. implication missing
 RAJASTHAN RAJYA VIDYUT PRASARAN NIGAM LIMITED
Name of Unit Hindaun
Profit Center 12100
Remarks/ Comments

The Documents/ details/ information required for the purpose of the

Statutory Audit for the year 2022-23 are as under: -

Auditor's Requirement Remarks/ Comments

15.      List of pending capital commitments and contingent

liabilities as on March 31, 2023 along with financial No Information provided
implication.
REVENUE
1.          Chart relating to income booked for the year under provided but gst
various head duly reconciled with GST reconciliation. reconciliation not
received and revenue also
not matched with trial
balance
2.          List of pending disputed debtors’ cases as on March
No Information provided
31, 2023.
INVENTORIES
1.          Quantity details and valuation sheet of closing
inventory as at 31st March 2023 duly checked and
certified by internal auditors. The supporting documents Not certified
of the cost at which inventory is taken be enclosed.

2.          Confirmation regarding all the goods/ stores received

in stores/ site during the year 2022-23 has been taken in provided
books of accounts.
3.          List of goods received from Acos or other parties up
to March 31, 2023 for which ATD / Bill is yet to be
received and the basis on which the same is taken in the
books of accounts and inventories. Details of the Sundry No Information provided
creditors, if any, provided in this instance should be
informed.
4.          Details of stock at various sites as on March 31,
No Information provided
2023 and their treatment in the books of accounts.
5.          List of slow moving, obsolete, scrapped or damaged
inventory as on 31.3.2023, along with valuation No Information provided
mythology adopted for the same.
6.          Certificates from technical’s regarding all type of
inventory such as slow moving/ non mobbing,
obsolete inventory, advance procurement of material No Information provided
for future projects.
CAPITAL WORK IN PROGRESS (WIP)
 RAJASTHAN RAJYA VIDYUT PRASARAN NIGAM LIMITED
Name of Unit Hindaun
Profit Center 12100
Remarks/ Comments

The Documents/ details/ information required for the purpose of the

Statutory Audit for the year 2022-23 are as under: -

Auditor's Requirement Remarks/ Comments

1.          Detailed sheet/ chart showing capital expenses/

stores/overhead charged to each estimate during the
year. Provide us the Estimate-wise list duly reconciled Provided upto 31
with the WIP balances appearing in the trial balance as on December 2022
March 31, 2023.

2.          Provide us the details of the projects completed or

partly completed and put to use but not capitalized due to
non-issue of completion certificate or for any other No Information provided
reason.
3.          Provide us the details of projects remained in WIP for
No Information provided
long along with reasons thereof.
4.          Statement showing project completed during the
year with abnormal cost overrun and reasons thereof. No Information provided

5.          Statement showing project with expenditure overrun

No Information provided
against the actual sanction.
 RAJASTHAN RAJYA VIDYUT PRASARAN NIGAM LIMITED
Name of Unit Hindaun
Profit Center 12100
Remarks/ Comments

The Documents/ details/ information required for the purpose of the

Statutory Audit for the year 2022-23 are as under: -

Auditor's Requirement Remarks/ Comments

FIXED ASSETS
1.          Fixed Assets Statement/Depreciation Chart as per
Companies Act, 2013 duly certified by internal auditors.
Ensure that the opening balances of fixed Assets and
accumulated depreciation are duly reconciled with the
previous year chart and the depreciation for the year is
duly tallied with the final trial balance. Kindly note that if
there is any change in the value or classification of the No Information provided
assets originally taken during last year(s) and affected
during the year, complete details of the same should be
available along with this statement.

2.          Provide us the statement regarding the Land under

each unit stating whether the same is freehold land or
leasehold land and whether the title deed is in the name No Information provided
of the Company.
3.          Provide us physical verification report of Property Only Certificate is
plant & equipments carried out during the year along provided , report is not
with supporting evidences. provided
4.          Units where Urban Development tax and house tax Provided
applicable, a detailed statements indicating the Urban
Development tax and house tax paid for each land and
building. Suitable provisions should be made in this
regard in the books of accounts.
5.          Inform the cases where one time Urban Development NA
Tax has been deposited during the year and accounting
system thereof.
6.          List of obsolete, Scrapped, de-commissioned and Appropriate details not
assets needs to be impaired as on 31.3.2023. In case of provided
assets decommissioned during the year, the details of the
adjustment made of the unit.
7.          The details of frauds, if any, noticed or reported No Information provided
during the year along with nature and amount involved
be informed to us.
8.          Detail of Tax deducted at source (TDS) during the Provided but differences
year be kept ready in audit file in the following format: are there and 194C
pending
Head of A/c on Amount Due date Date of Amount
which Tax Deducted of Deposit Deposited
 RAJASTHAN RAJYA VIDYUT PRASARAN NIGAM LIMITED
Name of Unit Hindaun
Profit Center 12100
Remarks/ Comments

The Documents/ details/ information required for the purpose of the

Statutory Audit for the year 2022-23 are as under: -

Auditor's Requirement Remarks/ Comments

Head of A/c on Amount Due date Date of Amount

which Tax Deducted of Deposit Deposited
deducted at Deposit
Source

NA
Further provide us the details where the units have
provided the liability in respect of payment to contractors,
commission agents, professionals rent etc at the yearend
due to closing exercise and TDS has not been deducted
thereon.
 Pending documents
1411001 CREDITORS-DOMESTIC -25,510,888.25 172,355,351.51 227,614,415.00 -80,769,951.74
1411003 CREDITORS-EMP (RVPN) -23,265.00 4,641,896.89 4,820,915.89 -202,284.00

1461001 SD IN CASH CAPIT -133,023.00 4,253.00 245,418.00 -374,188.00

1461002 SD OTHER-CAPIT -6,963,159.05 7,703,983.00 5,898,933.00 -5,158,109.05
1461004 RMD SUPP/CONTRACT 0 0 40,000.00 -40,000.00
1461005 RMD agst 100% qt.ch -241,799.00 0 0 -241,799.00
1461006 RMD PENALTY(delay) -51,808.00 0 0 -51,808.00
1461007 RMD AGAINST ERECTION -120,900.00 0 0 -120,900.00
1461008 RMD AGAINST MISC -152,576.00 0 0 -152,576.00
1461009 RMD- WORK COMPL -2,955,549.76 1,805,201.93 498,741.00 -1,649,088.83
1469013 EMD FROM VENDOR -601,547.00 2,860,400.00 4,029,468.00 -1,770,615.00
1469014 SECURITY DEP-VENDOR -520,653.13 545,774.00 543,911.00 -518,790.13
1469019 SD FROM CUSTOMER -37,500.00 0 0 -37,500.00

1469003 ADV- DEB DOMESTIC -620,097,045.20 0 3,495,532.00 -623,592,577.20

1469023 ADV- DEB SUPERVISION -2,117,144.00 0 0 -2,117,144.00

2238001 DEBTOTRS DOMESTIC 159,145.35 1,622,772.01 1,564,117.14 217,800.22

2252001 ADV-DOMESTIC VENDOR 1,199.00 0 0 1,199.00

2271001 ADV-EMPLOYEES VENDOR 30,142.00 360 360 30,142.00

2281001 DEBTORS_D/WORKS 204,416.11 0 0 204,416.11

2288005 PREP EXP- RT & TXES 103,600.00 39,100.00 103,600.00 39,100.00
2288006 PREP EXP-LIC&REG FEE 0 64,400.00 0 64,400.00
2288007 PREP EXP- INSURANCE 17,270.06 21,376.99 17,270.06 21,376.99
Ageing also pending
Ageing also pending

Ageing also pending