INTERNAL AUDIT REPORT Internal Audit

Electricity Distribution Division, Chandausi Period

Apr-18 to Mar-19

INTERNAL AUDIT REPORT

ELECTRICITY DISTRIBUTION DIVISION, CHANDAUSI
INTERNAL AUDIT PERIOD - 01.04.2018 TO 31.03.2019

INTRODUCTION
We M/S GAURAV SINGHAL & CO., Chartered Accountants, 143 Street No. 3, Thapar Nagar,
Meerut-250001 have conducted the Internal Audit of ELECTRICITY DISTRIBUTION DIVISION,
CHANDAUSI, vide letter No. 11696/ P.V.V.N.L./Internal Audit dated 07 th December, 2018 of
P.V.V.N.L., Meerut.

We have conducted Internal Audit as per T.O.R. and detailed Scope of work attached to T.O.R. and
we hereby report that:

(2) In Electricity Distribution Division, Chandausi, during the period from 1 st April, 2018 to 31st
March, 2019 (period of internal audit), the following officer & staff were working with the
assignment/ job mentioned against their names:
S.N. Name Designation Period From Period To Job Profile
1 Sri Vinod Kumar Exe. Engineer 01-08-173 28-05-18 Supervision of Division
2 Sri D.C Sharma Exe. Engineer 5/28/2018 Till date Supervision of Division
3 Sri Harendra Sing SDO-I Till date Supervision of Sub- Division
4 Sri Pankaj Singh SDO-II Supervision of Sub- Division
5 Sri Ram Kishore Asstt. Acctt 4/8/2016 Till date
6 Sri Girish Kumar OA-II 2016 Till date Works Cashier
Tender, Supply Order & Court
7 Sri Anil Kumar OA-II 2016 Till date
Case
8 Sri Rakesh Mishra OA-II 2016 Till date Dispatch Work
9 Sri Arun Singh OA-III 2016 Till date Large Power & Assessment
10 Sri Usha Devi OA-III 2016 Till date GPF/CPF
11 Sri Ashutosh Sharma OA-III 2016 Till date Service Book & salary
12 Sri Rajkumar Mathur OA-III 2016 Till date Pension Records
13 Smt Rajnibala OA-III 2017 Till date Accident case & Pensioner Bill
14 Smt Suman Devi OA-III 2016 Till date Diary
15 Sri Vinendra Kumar OA-III 2018 Till date MB Register & Service Tax
16 Sri Abhishek Vashistha OA-III 2016 Till date LMV-5
17 Sri Amit Kumar Sharma TG-2 2016 Till date Cashier Rural
18 Sri Anil Kumar Gupta OA-III 2016 Till date Sub Division Clerical Work
19 Sri Anil Kumar Agarwal OA-III 2016 Till date Sub Division Clerical Work
20 Smt Munni Devi OA-III 2016 Till date Sub Division Clerical Work
21 Sri Amit Kumar OA-III Till date Sub Division Clerical Work
22 Sri Sanjeev Kumar TG-2 2016 Till date Sub Division Clerical Work
23 Sri Sarjeet Kumar TG-2 2016 Till date Sub Division Clerical Work
24 Sri Prashant Saxena OA-III 2016 Till date Cashier Vill Narauli

Page1 Internal Auditor :GAURAV SINGHAL & CO., Chartered Accountants,

143, Street No. 3, Thapar Nagar, Meerut – 250001
 INTERNAL AUDIT REPORT Internal Audit
Electricity Distribution Division, Chandausi Period
Apr-18 to Mar-19

25 Sri Mohit Kumar TG-2 2017 Till date Revenue Cashier

26 Sri Vijay Yadav TG-2 2016 Till date Draft man
27 Sri Abhinash TG-2 2016 Till date Cashier
28 Sri Om Prakash P/M 2016 Till date R.C & Water Works Bill
29 Sri Vineet Singh TG-2 2016 Till date Sub Division-I, Cashier

(3) The month of June, 2018 has been selected as Test month (Distribution month) on the basis of
highest payment made as per main Cash Book; In addition, 10% audit has also been conducted
for each month of audit period.
Salary & Wages Misc. Estab. Exp Stores & Service Bills
Month Total Percentage
45.1 45.2 45.3
Apr-18 52,11,993.00 59,280.00 16,10,188.95 68,81,461.95 6.49%
May-18 64,74,203.00 1,01,510.00 49,30,892.00 1,15,06,605.00 10.85%
Jun-18 86,38,099.00 - 48,59,449.00 1,34,97,548.00 12.73%
Jul-18 51,13,087.00 1,50,000.00 25,76,956.00 78,40,043.00 7.39%
Aug-18 72,05,324.00 - 15,90,516.00 87,95,840.00 8.29%
Sep-18 50,62,564.00 - 14,99,585.90 65,62,149.90 6.19%
Oct-18 62,36,830.00 37,932.00 32,19,506.90 94,94,268.90 8.95%
Nov-18 63,21,403.00 - 16,86,492.90 80,07,895.90 7.55%
Dec-18 49,11,937.00 - 18,04,928.85 67,16,865.85 6.33%
Jan-19 47,48,778.00 2,30,000.00 24,71,138.90 74,49,916.90 7.02%
Feb-19 46,23,591.00 - 32,23,422.80 78,47,013.80 7.40%
Mar-19 39,45,332.00 6,87,023.00 68,39,090.40 1,14,71,445.40 10.81%
Total 6,84,93,141.00 12,65,745.00 3,63,12,168.60 10,60,71,054.60 100.00%

(4) The following records could not been referred by the Auditors.
S.N. Details of Records Remark (reason eg. non production/ non
availability)
1 Bank Reconciliation Statement Not prepared after Feb-2019
2 Fixed Assets Register Not prepared after FY 2016-17
3 MB Registers of JEs (Works and Stores) Not provided/ Not Updated
4 Temporary Imprest (TI) Register Not Updatated
5 Service Books Not Updated/ Not Provided
6 Checking Report of Assessment of Theft/ Raid Not Provided
7 Cheque Dishonor Register Not Maintained Properly
(Details regarding Recovery not filled for
monitoring such dues)
8 Security Register Not Maintained
9 Work in Progress/ Completion Register Not provided

Page 2 Internal Auditor :GAURAV SINGHAL & CO., Chartered Accountants,

143, Street No. 3, Thapar Nagar, Meerut - 250001
 INTERNAL AUDIT REPORT Internal Audit
Electricity Distribution Division, Chandausi Period
Apr-18 to Mar-19

(5) Irregularities noticed in establishment matters on the points of T.O.R.

i. Serious Financial Irregularities

No serious financial irregularities were recorded as per documents/ information/ records
made available to us.

ii. Normal nature Financial Irregularities

No normal financial irregularities were recorded as per documents/ information/ records
made available to us.

iii. Procedural Irregularities

There were some procedural discrepancy/ irregularities were recorded in respect of
establishment matters as enumerated below:
a. Service Books
Service Books of Officials were not provided. Details regarding discrepancies/ irregularities
recorded in Service Books including earned leave certified or not, Service verified or not,
Photos and other missing information etc. could not be assessed by us. The Division should
verify the Service Books of Employees/ Officials who are going to retire/ transferred in
order to avoid any misstatement or any future discrepancy.

b. Temporary Imprest Advance

T.I. Register is not updated, which is required for proper monitoring of T.I.s provided to
different officials. Working of T.I.s is done in Main Cash Book, which is not suitable as to
monitor appropriate closure of these T.I.(s).
In most cases, imprest advance provided to employees was closed in more than 60 days.
Some of such instances are as follows:

S.N. Name Post Open Date Close Date Delay Amount

1 Babloo Kumar 28-Apr-18 31-Mar-19 338 2,000.00
2 Babloo Kumar 16-May-18 31-Mar-19 320 2,000.00
3 Rajkumar Mathur Division 23-May-18 31-Mar-19 313 5,000.00
4 Ashutosh Sharma OA lll 23-May-18 31-Mar-19 313 5,000.00
5 Anil Kumar Gupta OA ll 30-Jun-18 31-Mar-19 275 2,500.00
6 V.S. Raghav OA lll 30-Jun-18 31-Mar-19 275 2,500.00
7 Babloo Kumar 18-Jul-18 31-Mar-19 257 8,000.00
8 Durgesh Yadav JE 18-Jul-18 31-Mar-19 257 10,000.00
9 Amit Kumar OA lll 19-Jul-18 31-Mar-19 256 5,000.00
10 Vijay Pal JE 25-Jul-18 31-Mar-19 250 6,000.00
11 Babloo Kumar 28-Jul-18 31-Mar-19 247 7,000.00
12 V.S. Raghav OA lll 8-Aug-18 31-Mar-19 236 5,000.00
13 Ashutosh Sharma OA lll 14-Aug-18 31-Mar-19 230 2,500.00
14 Amit Kumar OA ll 19-Sep-18 31-Mar-19 194 9,000.00
15 Ram Kumar JE 19-Sep-18 31-Mar-19 194 10,000.00
16 Vijay Pal 19-Sep-18 31-Mar-19 194 10,000.00

Page 3 Internal Auditor :GAURAV SINGHAL & CO., Chartered Accountants,

143, Street No. 3, Thapar Nagar, Meerut - 250001
 INTERNAL AUDIT REPORT Internal Audit
Electricity Distribution Division, Chandausi Period
Apr-18 to Mar-19

17 Rakesh Mishra OA lll 26-Sep-18 31-Mar-19 187 5,000.00

18 Amit Kumar OA ll 16-Oct-18 31-Mar-19 167 9,000.00
19 A.K. Sharma OA ll 27-Oct-18 31-Mar-19 156 4,000.00
20 Abhishek Vashisth OA lll 3-Nov-18 31-Mar-19 149 8,000.00
21 Amit Kumar OA lll 3-Nov-18 31-Mar-19 149 9,000.00
22 Mohit Sharma OA ll 3-Nov-18 31-Mar-19 149 7,500.00
23 Vijay Pal 20-Nov-18 31-Mar-19 132 10,000.00
24 Amit Sharma OA lll 30-Nov-18 31-Mar-19 122 3,000.00
25 Amit Kumar OA lll 13-Dec-18 31-Mar-19 109 9,000.00
26 Amit Kumar OA lll 19-Dec-18 31-Mar-19 103 5,000.00
27 V.S. Raghav OA lll 31-Dec-18 31-Mar-19 91 2,500.00
28 Vijay Yadav JE 9-Jan-19 31-Mar-19 82 10,000.00
29 Amit Kumar OA lll 11-Jan-19 31-Mar-19 80 9,000.00
30 Rakesh Mishra OA lll 22-Jan-19 31-Mar-19 69 5,000.00
31 Arjun Kumar Morya JE 7-Feb-19 31-Mar-19 53 5,000.00
32 Arjun Kumar Morya JE 7-Feb-19 31-Mar-19 53 5,000.00

(6) Irregularities noticed in the matters related to works on the points of T.O.R.

i. Serious Financial Irregularities

No normal financial irregularities were recorded as per documents/ information/ records
made available to us.

ii. Normal nature Financial Irregularities

No normal financial irregularities were recorded as per documents/ information/ records
made available to us.

iii. Procedural Irregularities

iv.

a. Regarding Stock Holding by Junior Engineers

While inspecting the records of Junior Engineers of both Sub Divisions, we recorded some
major irregularities/ discrepancies as follows:
i. MB Register of Works and Stores were not made available to us uptill the date of
Report.
ii. On verifying 2S, we recorded that there are instances where JE is holding stocks for
more than 6 months. A complete list of these materials with JE Barun Kumar, JE
Durgesh Yadav, JE Rakshat Sharma mentioning description and quantity of material is
duly attested by respective JEs has been enclosed herewith the report. However, this
list does not specify the date of receipt. Further, rest of JEs could not submit such
details uptill the date of report. Your office is advised to ask all the JEs to provide
complete details of receipt of such Long holding of Materials including date of receipt
of such materials, reason for not utilization etc.
iii. Last verification Report of physical verification of Stock/ Stores was not made available
to us.

Page 4 Internal Auditor :GAURAV SINGHAL & CO., Chartered Accountants,

143, Street No. 3, Thapar Nagar, Meerut - 250001
 INTERNAL AUDIT REPORT Internal Audit
Electricity Distribution Division, Chandausi Period
Apr-18 to Mar-19

iv. As per our discussion with the division. Physical verification of Stock/ Stores has not
been conducted since past 2 years.

b. Fixed Assets Register

i. As per our discussion with the Division, Fixed Assets Register has not been updated
since FY 2017-18.
ii. However, Fixed Assets Register updated upto FY 2017-18 was also not made available
to us.

c. Physical Verification of Stock and Assets

i. We recorded that there is no system of conducting physical verification of Stock (lying
with JE or Sub Division or otherwise) or Fixed Assets.
ii. As per our discussion with the Division, physical verification has not been conducted
since FY 2016-17.
iii. However, we were not provided with the latest available Physical Verification Report of
Stock and Assets.

d. Court Cases pending and contingent liability thereon

We recorded that in respect of court cases pending at the end of March 2019, a provision
regarding Contingent Liability were not provided for in the accounts as on 31.03.2019. A
complete list of such court cases mentioning the amount involved, detailed description of
such cases and latest available position in such cases has been enclosed herewith the
Report for further reference.

(7) Irregularities noticed in the matters related to revenue on the points of T.O.R.

i. Serious Financial Irregularities

a. Major Defaulters
During the course of our audit in respect of dues of Defaulters, we recorded that:
i. We recorded that there is a very slow progress for recovery for arrears amounts. It is
suggested that appropriate steps should be taken in order to monitor and recover
these arrears in appropriate time.
ii. In this respect, a complete list of defaulters was not made available to us uptill the date
of report.
iii. Whlie inspecting Master Data and other records made available to us, in respect of
connections in service as on the day of Report, we recorded that there are 175
connections, on which Arrear exceeds Rs.50,000/- regarding past payments due. A
complete list of these connections is enumerated below:
Total No. of Connections (In service) involving Arrears 158
over Rs.50,000/- as on 31.05.2019
Total Arrears Amount pending 6,56,18,713.63
Total Outstanding Dues as on 31.05.2019 7,72,81,477.44
(Arrears + Billed Amount for Mon May 2019)

Page 5 Internal Auditor :GAURAV SINGHAL & CO., Chartered Accountants,

143, Street No. 3, Thapar Nagar, Meerut - 250001
 INTERNAL AUDIT REPORT Internal Audit
Electricity Distribution Division, Chandausi Period
Apr-18 to Mar-19

Sanc. No. Name of Consumers Load Conn. Last Bill Dt. Bill Arrear Outstanding
Status Type as on
PV_97430 SANDEEP KUMAR 18 KW In Service 4-May-19 CNT 77,980.00 31.05.2019
1,05,664.20
PV_18525 IQBAL HUSAIN 1 KW In Service 17-Apr-18 85,775.47 88,752.05
PV_131271 AJAI KUMAR 15 KW In Service 7-May-19 CNT 71,937.13 97,738.63
PV_128176 SMT MAMTA VARSHNEY 4 KW In Service 17-May-19 SBM 71,768.42 90,217.88
PV_153029 SRI USMAN SHAHA 1 KW In Service 19-May-19 SBM 1,91,956.67 2,08,560.90
PV_141570 SRI BREJESH KUMAR 1 KW In Service 12-May-19 SBM 55,428.91 64,972.29
PV_124261 VINEET KUMAR AGARWAL 20 KW In Service 25-May-19 CNT 79,165.99 65,741.28
PV_137738 DEEPAK 2 KW In Service 14-May-19 SBM 67,244.69 80,061.29
PV_167765 DM OFFICE SABHAGAR 15 KVA In Service 7-May-19 CNT 16,96,083.60 17,64,625.05
PV_141813 SRI RAJENDRA KUMAR 2 KW In Service 6-May-19 SBM 59,394.32 59,235.01
PV_167611 EO NAGAR PALIKA 15 BHP In Service 4-May-19 CNT 10,74,459.26 12,53,881.26
PV_139758 SMT KISWARI JAHAN 1 KW In Service 28-Feb-19 71,118.73 71,968.03
PV_120137 SACHIV KIRSHI UTPADAN 2 KW In Service 15-May-19 SBM 82,704.71 63,842.13
PV_167691 NIC OFFICE 20 KVA In Service 7-May-19 CNT 16,36,530.78 20,42,789.33
PV_ML-2 ITI 56 KVA In Service 5-May-19 CNT 1,06,889.89 1,60,613.42
PV_128110 SMT KRISHNA DEVI 2 KW In Service 10-May-19 SBM 60,723.05 79,807.65
PV_LP-62 SHRI SHARAD KISHORE 100 KVA In Service 4-May-19 CNT 3,59,658.60 5,60,608.01
PV_167697 OFFICE ZILA PANCHAYAT 2 KW In Service 17-May-19 SBM 1,37,657.27 1,52,577.12
PV_131159 OFFICER
GRAM PRADHAN 20 KW In Service 29-May-19 CNT 9,02,794.96 11,15,637.77
PV_141805 SMTRANI DEVI 3 KW In Service 16-May-19 SBM 68,951.41 80,745.02
PV_126887 HEAD MASTER 1 KW In Service 18-May-19 SBM 92,583.04 1,66,881.90
PV_167692 THANA KOTWALI 20 KW In Service 12-May-19 CNT 20,92,908.89 25,75,822.98
PV_149500 SRI SANJEEV KUMAR TYAGI 3 KW In Service 7-May-19 SBM 53,563.89 66,246.22
PV_140175 M/S RAVINDRA KUMAR 8 KW In Service 25-May-19 SBM 74,317.03 1,45,590.11
PV_104147 VASHNOSHYAM
RADHEY 1 KW In Service 15-May-19 SBM 69,244.68 84,106.03
PV_131692 RAHUL KUMAR SHARMA 2 KW In Service 11-May-19 SBM 51,215.03 60,843.31
PV_127114 BHOOREY 2 KW In Service 9-May-19 SBM 53,380.38 68,542.16
PV_108909 SAEER HUSSAIN 3 KW In Service 14-May-19 SBM 82,616.32 1,09,632.82
PV_117256 TEHSEELDAR 56 KVA In Service 4-May-19 CNT 49,21,709.99 62,82,210.38
PV_167659 SMT SATYA WATI 30 BHP In Service 4-May-19 CNT 67,099.71 1,05,296.84
PV_141544 SMT JYOTI AHUJA 4 KW In Service 16-May-19 SBM 67,814.08 84,382.47
PV_120282 CHIEF MEDICAL 8 BHP In Service 17-May-19 SBM 3,19,769.85 4,02,786.67
PV_97500 SHIV DUTT 10 KW In Service 7-May-19 CNT 2,02,044.06 2,62,992.59
PV_127313 PEEYOUS KR SAXSENA 2 KW In Service 11-May-19 SBM 70,007.76 76,724.71
PV_115230 SMT SHANTI DEVI 2 KW In Service 30-Apr-19 1,74,355.82 1,79,815.46
PV_120369 HADEESH BEGUM 2 KW In Service 18-May-19 SBM 58,101.09 92,110.82
PV_142254 BHOORE KHAN 1 KW In Service 5-May-19 SBM 64,070.91 75,507.24
PV_146539 SMT KAMLA DEVI 2 KW In Service 11-May-19 SBM 54,473.00 76,572.50
PV_167699 OFFICE ZILA ALPSANKHYAK 2 KW In Service 17-May-19 SBM 1,52,052.29 1,94,316.04
PV_124854 KALYAN
BDO OFFICER
OFFICE 4 KW In Service 14-May-19 SBM 80,172.84 89,492.78
PV_ML-10 DRM RAILWAY 350 KVA In Service 10-May-19 CNT 19,38,299.52 8,03,522.10
PV_141791 SRI BHARAT GANDHI 2 KW In Service 6-May-19 SBM 54,787.29 68,108.15
PV_167693 PRITISAR RESARVE POLICE 25 KW In Service 7-May-19 CNT 2,61,448.78 3,27,642.36
PV_ML-1 LINE
DRM RAILWAY STATION 350 KVA In Service 4-May-19 CNT 6,25,296.75 7,16,537.34
PV_131357 EONAGAR PALIKA 15 BHP In Service 20-May-19 CNT 14,82,331.11 20,03,556.23

Page 6 Internal Auditor :GAURAV SINGHAL & CO., Chartered Accountants,

143, Street No. 3, Thapar Nagar, Meerut - 250001
 INTERNAL AUDIT REPORT Internal Audit
Electricity Distribution Division, Chandausi Period
Apr-18 to Mar-19

PV_131317 EXECUTIVE OFFICER 15 BHP In Service 4-May-19 CNT 14,62,330.93 18,44,597.32

PV_81838 ARUN KUMARS/O 3 KW In Service 19-May-19 SBM 1,07,149.64 1,14,551.49
PV_176127 MOHAN LAL PAL 10 KW In Service 29-May-19 CNT 67,792.44 82,252.41
PV_191891 MESARS RELAINCE JIYO 5 KW In Service 16-May-19 SBM 66,333.52 82,797.07
PV_103961 TELI COM
SDO LMT C/O
TELICOM 15.75 KW In Service 7-May-19 CNT 79,291.02 1,45,588.78
PV_10081 SUNIL KUMAR RASTOGI 4 KW In Service 12-May-19 SBM 90,218.97 1,02,318.32
PV_60607 KRISHAN AWTAR 10 KW In Service 7-May-19 CNT 67,404.39 79,319.65
PV_143558 SMT POONAM VARSHNEY 2 KW In Service 7-May-19 SBM 59,774.48 1,02,709.28
PV_131316 EXECUTIVE OFFICER 15 BHP In Service 17-May-19 CNT 9,89,460.75 10,99,221.31
PV_39192 VISHNU BHAGEAN 2 KW In Service 14-May-19 SBM 51,625.64 73,802.22
PV_167668 SHARMA
GRAM PRADHAN 33 BHP In Service 12-May-19 CNT 17,71,651.46 20,17,890.97
PV_124962 SMT DULARI DEVI 2 KW In Service 19-Feb-16 56,041.19 80,371.24
PV_141762 SRI ASHOK KUMAR 4 KW In Service 8-May-19 SBM 83,734.69 1,01,352.66
PV_108253 LEKH RAJ SINGH 3 KW In Service 17-May-19 SBM 56,451.37 70,754.51
PV_127529 MASHROOP ALAM 1 KW In Service 20-May-19 SBM 55,865.96 66,183.37
PV_131312 QURESHI
EXECUTIVE OFFICER 15 BHP In Service 17-May-19 CNT 45,87,664.97 62,05,344.60
PV_LP-82 BSNL 72 KW In Service 2-May-19 CNT 4,40,605.82 6,40,380.82
PV_150170 SRI AMIT KUMAR 1 KW In Service 10-May-19 SBM 52,973.63 59,918.04
PV_148779 SMT KANTI DEVI 2 KW In Service 16-May-19 CNT 71,014.43 83,880.50
PV_143510 SMT RAJ WATI 2 KW In Service 11-May-19 SBM 59,988.26 76,634.64
PV_123149 RAJNESH KUMAR 17 KW In Service 7-May-19 CNT 94,213.63 1,12,749.58
PV_131410 SHRI KUMOD KUMAR 7.5 BHP In Service 13-May-19 SBM 94,617.13 1,29,225.98
PV_135922 MISHRASINGH
DILEEP 5 KW In Service 14-May-19 SBM 1,02,305.70 1,54,749.12
PV_153279 SMTNOOR JAHA 2 KW In Service 5-May-19 SBM 1,32,118.36 1,55,685.14
PV_16184 SUPDT OF POLICE 8 KW In Service 19-May-19 SBM 70,961.91 85,797.44
PV_52688 SURESH CHAND 2 KW In Service 26-Nov-15 1,35,106.60 2,49,567.35
PV_135531 JAHID 2 KW In Service 19-May-19 SBM 78,557.05 1,02,544.18
PV_142448 MOHD JAVED MALIK 2 KW In Service 6-May-19 SBM 50,168.19 54,690.74
PV_81589 MAHBOOB ALI S/O 1 KW In Service 6-May-19 SBM 1,02,683.15 1,49,640.74
PV_87056 JAGAN LAL 1 KW In Service 8-May-19 SBM 52,451.09 88,401.27
PV_137507 SMTASHA DEVI 2 KW In Service 26-Oct-17 76,559.09 1,00,414.05
PV_120642 VIJAY KRISHNA 10 KW In Service 6-May-19 CNT 1,71,760.77 1,51,627.74
PV_140448 PANKAJ MISHRA 1 KW In Service 26-Mar-19 80,617.52 80,838.90
PV_114777 DEVI 3 KW In Service 15-Oct-17 59,428.91 67,637.17
PV_113794 RAM AVTAR GUPTA 1 KW In Service 11-May-19 SBM 53,640.16 72,206.81
PV_113795 SURESH 3 KW In Service 11-May-19 SBM 1,59,630.46 2,17,066.93
PV_175951 SMT POORNIMA SHARMA 4 KW In Service 13-May-19 SBM 57,194.40 71,352.43
PV_114896 RAM KUMAR 4 KW In Service 5-May-19 SBM 1,57,418.25 1,76,971.27
PV_80613 SHANKHDHAR
RADHEY LAL SHARMA 1 KW In Service 22-May-19 SBM 50,197.56 61,417.02
PV_48889 RAM CHANDRA 1 KW In Service 8-May-19 SBM 3,10,106.02 3,23,163.88
PV_131266 SSP 12 KVA In Service 7-May-19 CNT 1,05,599.89 1,18,130.56
PV_131662 GANGAWATI 2 KW In Service 26-May-19 SBM 50,088.13 62,275.06
PV_131331 SMT PUSHPA DEVI 31 KVA In Service 7-May-18 3,24,139.26 3,66,677.98
PV_121479 MOR MUKUT SHARMA 4 KW In Service 5-May-19 SBM 67,438.48 59,794.89
PV_114819 BRIJ NANDAN YADAV 1 KW In Service 14-May-19 SBM 1,97,642.92 2,18,172.12
PV_167696 OFFICE ZILA KRISHI 3 KW In Service 17-May-19 SBM 1,98,996.78 2,53,559.49
PV_141646 RAKSHA
SMT ATAROFFICER
KALI 2 KW In Service 16-May-19 SBM 65,047.22 75,499.19

Page 7 Internal Auditor :GAURAV SINGHAL & CO., Chartered Accountants,

143, Street No. 3, Thapar Nagar, Meerut - 250001
 INTERNAL AUDIT REPORT Internal Audit
Electricity Distribution Division, Chandausi Period
Apr-18 to Mar-19

PV_146120 SMT RAMWATI 2 KW In Service 4-May-19 SBM 54,220.56 75,736.44

PV_LP-95 LIVE NOOR COLD STORAGE 300 KVA In Service 4-May-19 CNT 5,69,171.25 5,11,724.12
PV_167662 EONAGAR PALIKA 21 KW In Service 12-May-19 CNT 6,90,479.42 8,02,003.45
PV_97449 CHURAMAL 3 KW In Service 7-May-19 SBM 5,63,816.02 6,10,238.71
PV_133977 KUMWAR PAL 2 KW In Service 16-May-19 SBM 72,614.22 91,461.87
PV_135572 VIPIN KUMAR 2 KW In Service 11-May-19 SBM 65,770.77 85,774.28
PV_143378 SRI GOVIND SINGH 2 KW In Service 13-May-19 SBM 61,378.57 78,256.34
PV_88600 HARCHARN 2 KW In Service 11-May-19 SBM 50,417.85 59,921.91
PV_60860 HARIOM S/O 7.84 BHP In Service 8-May-19 SBM 62,309.78 74,192.82
PV_124002 SMT MADHU BALA 1 KW In Service 13-May-19 SBM 1,04,098.53 1,32,489.57
PV_146124 SRI HARI LAL 2 KW In Service 15-May-19 SBM 55,692.54 74,434.52
PV_167632 PRINCIPAL 50 KW In Service 4-May-19 CNT 90,863.59 1,53,642.83
PV_126207 MOHD TARIQ YAMEEN 2 KW In Service 22-May-19 SBM 56,188.48 50,394.91
PV_167701 QURESHI
OFFICE S/O MOHD
ASSISTENT 2 KW In Service 17-May-19 SBM 1,28,931.72 1,63,979.97
PV_135551 ENGINEER
RAM PRAKASH 3 KW In Service 8-May-19 SBM 79,811.00 94,319.37
PV_191847 RAJAT RASTOGI 6 KW In Service 19-May-19 SBM 56,902.18 67,803.15
PV_89669 SMT BIMLA DEVI 2 KW In Service 6-May-19 SBM 70,932.23 87,296.80
PV_167831 AKASH GAUTAM 10 KW In Service 16-May-19 CNT 53,197.12 75,385.48
PV_80914 HARIOM GUPTA AGG 1 KW In Service 24-May-19 SBM 85,313.67 1,02,248.04
PV_174872 AMIT KUMAR 1 KW In Service 12-May-19 SBM 1,98,645.37 2,18,161.04
PV_185112 ALI HASSAN 1 KW In Service 12-May-19 SBM 74,396.70 79,070.28
PV_18249 RAJ KUMAR VARSHNEY 3 KW In Service 12-May-19 SBM 89,132.95 86,281.26
PV_128671 ANIL KUMAR 2 KW In Service 7-May-19 SBM 1,45,104.13 1,93,190.39
PV_126888 HEAD MASTER 1 KW In Service 18-May-19 SBM 66,642.90 1,18,029.63
PV_121318 INSPECTION HOUSE 2 KW In Service 14-May-19 SBM 1,08,843.76 1,88,738.71
PV_167801 NISHA AGARWAL 30 BHP In Service 4-May-19 CNT 1,20,078.81 1,46,660.18
PV_184905 NEM CHNADRA 1 KW In Service 8-May-19 SBM 2,03,278.86 2,22,568.16
PV_142425 SMT KAMNI 1 KW In Service 9-May-19 SBM 51,453.66 62,912.60
PV_167812 DM CAMP OFFICE 20 KW In Service 7-May-19 CNT 7,49,539.45 8,63,771.07
PV_131420 EO NAGAR PALIKA 50 KVA In Service 4-May-19 CNT 27,72,142.78 31,67,267.84
PV_10816 SUPDT OF POLICE 2 KW In Service 18-May-19 SBM 83,806.03 98,946.57
PV_123139 CHIEF MEDICAL 10 KW In Service 4-May-19 CNT 10,12,439.42 13,46,503.94
PV_131265 DM 17 KVA In Service 7-May-19 CNT 1,66,114.59 1,72,202.97
PV_193285 DURGESH SHANKAR 3 KW In Service 8-May-19 SBM 55,446.34 66,998.45
PV_122882 FOREST RANGE 1 KW In Service 20-May-19 SBM 62,230.68 71,101.56
PV_167682 PUBLIC HEALTH CENTER 20 KW In Service 24-May-19 CNT 3,39,337.43 5,24,586.11
PV_113872 SURENDRA KUMAR GOYAL 1 KW In Service 15-May-19 SBM 1,03,013.92 1,96,870.32
PV_119544 CIVIL JUDGE 28 KVA In Service 5-May-19 CNT 4,86,050.62 6,93,366.34
PV_ML-12 SDO BSNL EXCHANGE 12 KW In Service 4-May-19 CNT 64,965.41 96,595.16
PV_123144 IQBAL 8 BHP In Service 24-May-19 SBM 91,992.68 1,08,071.22
PV_143670 SMT SALMA 4 KW In Service 7-May-19 SBM 88,744.00 1,05,413.98
PV_167667 GRAM PRADHAN 30 BHP In Service 4-May-19 CNT 14,03,707.19 16,53,474.36
PV_131315 EXECUTIVE OFFICER 15 BHP In Service 4-May-19 CNT 38,85,295.13 45,17,238.93
PV_107262 MANOHAR LAL 1 KW In Service 24-May-19 SBM 1,28,086.03 1,35,966.75
PV_3566 AGENT ALLAHABAD BANK 8 KW In Service 17-May-19 SBM 1,91,351.21 89,083.17
PV_131318 EXECUTIVE OFFICER 15 BHP In Service 22-May-19 CNT 47,31,197.81 54,27,053.11
PV_144971 SMTSOMWATI 2 KW In Service 6-May-19 SBM 50,944.06 70,420.31

Page 8 Internal Auditor :GAURAV SINGHAL & CO., Chartered Accountants,

143, Street No. 3, Thapar Nagar, Meerut - 250001
 INTERNAL AUDIT REPORT Internal Audit
Electricity Distribution Division, Chandausi Period
Apr-18 to Mar-19

PV_131313 EXCUTIVE OFFICER 15 BHP In Service 7-May-19 CNT 21,68,253.35 27,51,824.50

PV_LP-88 M/S SRI SHAYAM COLD 125 KVA In Service 14-May-19 CNT 1,78,367.32 3,55,303.00
PV_167698 STORAGE
OFFICE AND
ZILA ICE
SAMAJ 2 KW In Service 17-May-19 SBM 1,37,657.27 1,52,577.12
PV_191829 KALYAN
SMT OFFICER
SANGITA GUPTA 12 KW In Service 7-May-19 CNT 76,337.21 1,00,331.25
PV_219 GULAM MOHD 10.12 BHP In Service 26-May-19 SBM 55,886.40 61,621.57
PV_37856 CHANDRA PAL GUPTA 1 KW In Service 20-May-19 SBM 2,35,991.55 2,61,129.95
PV_41843 SUNDER LAL GUPTA 2 KW In Service 4-May-19 SBM 56,035.00 76,945.68
PV_90160 NAVI JAN S/O 19 KW In Service 7-May-19 CNT 80,950.93 52,667.88
PV_167694 CMO 30 KW In Service 7-May-19 CNT 37,09,493.02 45,55,254.21
PV_123645 SHREE RAM 24 KW In Service 7-May-19 CNT 63,676.61 1,06,557.76
PV_149817 SRI RIYASAT KHAN 4 KW In Service 16-May-19 SBM 52,207.93 67,622.65
PV_126800 SHAKEEL 1 KW In Service 9-May-19 SBM 1,05,204.80 1,11,117.21
PV_131274 ANWAR HUSAIN 90 KW In Service 16-Apr-18 86,579.72 76,155.64
PV_LP-86 M/S MOTHER'S PRIDE 805 KVA In Service 7-May-19 CNT 42,29,954.59 36,97,789.94
PV_126236 MOHAN LAL 2 KW In Service 7-May-19 SBM 93,430.27 1,05,696.35
PV_131336 UPENDRA KUMAR 39 KW In Service 4-May-19 CNT 66,976.15 1,58,642.55
PV_152304 SMT MOMA 1 KW In Service 13-May-19 SBM 54,464.05 65,113.17
PV_88595 MADAN LAL 16 KW In Service 7-May-19 CNT 1,01,205.70 1,09,523.49
PV_145271 SRI KAMAL KANT 2 KW In Service 7-May-19 SBM 72,000.18 86,749.47

iv. Further, as per Master Data for the month end of May 2019, we also recorded that
there are total of 1,505 connections (included above connections) in Service/ PD/TD on
which Arrear exceeds Rs.50,000/-. Total Arrears on these connections amounts to
Rs.21,35,34,950.50 as arrears upto April 2019 (i.e. not including Billled amount for the
month of May 2019).

Page 9 Internal Auditor :GAURAV SINGHAL & CO., Chartered Accountants,

143, Street No. 3, Thapar Nagar, Meerut - 250001
 INTERNAL AUDIT REPORT Internal Audit Period
Electricity Distribution Division, Chandausi Apr-18 to Mar-19

ii. Normal nature Financial Irregularities

A. Raid/ Theft Cases
We recorded the following discrepancies/ irregularities while inspecting the Assessment Register maintained in the Division:
i. Checking Reports file were not made available to us for our inspection.
ii. There were instances where Notice under Section 3 or 5 was not yet issued uptill date of Report.
iii. Notice under Section 5 has been issued over 30 days from the date of issue of Notice under Section 3.
iv. Shaman Shulk assessed not recorded in the Register.
Checking Report Checking Amount of Assessment Amount Recovered Notice U/s Notice
S.N. Name of Consumers
No. Report Date Shaman Shulk Assessment Shaman Shulk Assessment 3 U/s 5
1 Chhatrpal 20/979 27-Sep-17 NIL 8,00,881.00 NIL NIL 16-Oct-17 Issued
2 Mitrpal 15/981 10-Oct-17 NIL 3,05,944.00 NIL NIL 12-Mar-18 Issued
3 RamAvtar 13/981 10-Oct-17 NIL 17,114.00 NIL NIL 12-Mar-18 Issued
4 Rakesh Gupta 18/1077 26-Oct-17 NIL 5,71,860.00 NIL NIL 12-Mar-18 Issued
5 Satpal 08/1080 15-Nov-17 NIL 21,209.00 NIL NIL 12-Mar-18 Issued
6 Akhtar 09/1080 15-Nov-17 NIL 19,462.00 NIL NIL 12-Mar-18 Issued
7 Ravi Kumar 09/1080 15-Nov-17 NIL 14,666.00 NIL NIL 12-Mar-18 Issued
8 Sudhanshu Srivastava 09/171 27-Apr-18 NIL 7,645.00 NIL NIL 4-Apr-18 Nil
9 Shanti Devi 09/171 27-Apr-18 NIL 5,495.00 NIL NIL 4-Apr-18 Nil
10 Saida Begum 15/281 25-Jul-18 NIL 62,110.00 NIL NIL Nil Nil
11 Jiya 16/281 25-Jul-18 NIL 31,424.00 NIL NIL Nil Nil
12 Hussan Jahan 16/281 25-Jul-18 NIL 89,128.00 NIL NIL Nil Nil
13 Manoj Kumar 22/878 29-Mar-19 NIL 16,800.00 NIL NIL Nil Nil
Further, We also recorded that there are some cases where Notices sent U/s 5 have been issued; however, the assessment/ shaman shulk is
yet not realized/ recovered. In this respect, these accounts should be closely and regularly monitored by the division for taking proper further
steps for the recovery.

Page1 Internal Auditor :GAURAV SINGHAL & CO., Chartered Accountants,

143, Street No. 3, Thapar Nagar, Meerut – 250001
 INTERNAL AUDIT REPORT Internal Audit
Electricity Distribution Division, Chandausi Period
Apr-18 to Mar-19

B. Discrepancies recorded while inspecting Agreement Register (New

Connections)
While inspecting New Connections Agreement Register of Division and Both the Sub-
Divisions we recorded some discrepancies as follows:
Division: First Bill issued was over 60 days from the date of Connection:
Date of First
S.N. Name of Consumers Conn. No. Date of Conn. Bill issued Days
M/S Reliance Jio Infocom Ltd.
1 Chandan Kati 0061/167777 4-Apr-18 29-Aug-18 148
M/S Reliance Jio Infocom Ltd.
2 Dilgora 0061/167778 5-Apr-18 29-Jul-18 116
3 Gyachas Singh 6301/167781 6-Apr-18 2-Nov-18 211
4 Vandna Devi 201/167785 2-May-18 8-Oct-18 160
5 M/S A.D.C. Chhavril 0061/167786 22-Apr-18 29-Aug-18 130
6 Madhu Varshney 205/167787 2-May-18 30-Aug-18 121
7 Saurabh Agarwal 205/167792 15-May-18 29-Aug-18 107
8 Amit Kumar Agarwal 701/167795 19-May-18 28-Sep-18 133
9 Rotri Sunder Lal Eye Hospital, Bisoli 206/167798 21-May-18 2-Nov-18 166
10 Mangal Sain 601/167800 25-May-18 20-Aug-18 88
11 Nisha Agarwal 701/167801 27-May-18 2-Nov-18 160
12 M/S Reliance Jio Infocom Ltd. Varai 0061/167803 11-Jul-18 2-Nov-18 115
M/S Reliance Jio Infocom Ltd.
13 Pabosa 0061/167804 11-Jul-18 2-Nov-18 115
14 Rakesh Kumar Varshney 0061/167805 13-Jun-18 2-Nov-18 143
15 Mashoda Devi 205/167799 22-May-18 2-Nov-18 165
17 Gopal Gupta 101/167808 10-Jul-18 2-Nov-18 116
18 Mamta Rani 205/167809 19-Jul-18 2-Nov-18 107
19 Rajesh Gupta 205/167810 20-Jul-18 2-Nov-18 106
20 Sanchit 206/167811 20-Jul-18 2-Nov-18 106
M/S A.R. Trading & Multi
21 Commodity 205/167813 16-Aug-18 2-Nov-18 79
22 Deepak Kumar 201/167814 20-Aug-18 2-Nov-18 75
23 Manoher Singh 701/167829 17-Nov-18 13-Feb-19 89
24 Aakash Gautam 205/167831 4-Dec-18 14-Feb-19 73
25 Mukesh Sharma 5501/167835 13-Dec-18 30-Apr-19 139

Page1 Internal Auditor :GAURAV SINGHAL & CO., Chartered Accountants,

143, Street No. 3, Thapar Nagar, Meerut – 250001
 INTERNAL AUDIT REPORT Internal Audit
Electricity Distribution Division, Chandausi Period
Apr-18 to Mar-19

Sub Division Ist : First Bill not yet issued:

S.N. Name of Consumers Conn. No. Date of Conn. Date of First Bill issued Days
1 Ram Kunwar 0561/191917 7-Mar-19 Not yet issued 101
2 Chhatrpal Saini 0163/239953 12-Mar-19 - Not yet issued 96

Sub Division Ist : First Bill issued was over 60 days from the date of Connection:

S.N Name of Consumers Conn. No. Date of Conn. Date of First Days
. Bill issued
1 Muhd Yameen 0561/191952 28-Apr-18 4-Sep-18 130
2 Yasmeen 0561/220864 5-May-18 7-Sep-18 126
3 Ayush Aggarwal 1726/220877 23-May-18 12-Dec-18 204
4 badlu 0561/220865 25-May-18 16-Oct-18 145
5 Sadil 0561/220866 25-May-18 31-Oct-18 160
6 Ravi Chauhan 0265/220868 25-May-18 27-Oct-18 156
7 Sukhveer 0163/220874 25-May-18 27-Sep-18 126
8 Praveen Kumar 0561/220878 25-May-18 31-Oct-18 160
9 Gulshan 0362/220890 25-May-18 8-Jan-19 229
10 Pooja Ahuja 0163/220895 25-May-18 27-Sep-18 126
11 Ehteshaam 0361/220888 31-May-18 8-Jan-19 223
12 Bahare Alam 0362/220891 31-May-18 22-Sep-18 115
13 Rekha Rani 0761/220886 22-May-18 1-Sep-18 103
14 M/S Indus Tower Ltd. 0561/221072 5-Jun-18 16-Oct-18 134
15 Muhd Rashid Qureshi 0561/220883 5-Jun-18 31-Oct-18 149
16 Aman Agarwal 0360/220892 5-Jun-18 26-Sep-18 114
17 Pulkit Agarwal 0163/220875 12-Jun-18 27-Sep-18 108
18 Sattan Devi 0163/220873 12-Jun-18 27-Sep-18 108
19 Sumit Kumar Vashdey 0461/221077 12-Jun-18 22-Oct-18 133
20 Sarla Agarwal 0561/220912 12-Jun-18 31-Oct-18 142
21 Muhd Faheem 0561/227420 25-Aug-18 2-Mar-19 190
22 Naheem Khan 0561/227428 1-Sep-18 19-Mar-19 200
23 Anita Devi 761/227430 1-Sep-18 24-Feb-19 177
24 Muhd Jafeer 0561/227429 7-Sep-18 27-Feb-19 174
25 Sajal Agarwal 0163/227431 11-Sep-18 27-Feb-19 170
26 Mukesh kumar 0265/227432 15-Sep-18 14-Mar-19 181
27 M/S Lyon Global Pvt. Ltd. 0163/227483 20-Sep-18 8-Mar-19 170
28 Ravi Kumar Singh 0163/227419 19-Sep-18 24-Feb-19 159
29 Suresh Chand 0163/221244 19-Sep-18 19-Feb-19 154
30 Rajesh Kumari 0561/227415 19-Sep-18 24-Feb-19 159
31 Sandhya Devi 0561/221113 19-Sep-18 24-Feb-19 159
32 Sanjeev Kumar Vashdey 0761/221110 19-Sep-18 24-Feb-19 159
33 Sanjeev Rastogi 0661/221111 19-Sep-18 24-Feb-19 159
34 M/S Reliance Jio Infocom Ltd 0163/221099 19-Sep-18 24-Feb-19 159
35 M/S Reliance Jio Infocom Ltd 0361/227491 19-Sep-18 24-Feb-19 159
36 Muhd Imran 0163/227417 29-Sep-18 24-Feb-19 149
37 Renu Sharma 0163/221098 29-Sep-18 24-Feb-19 149
Page 2 Internal Auditor :GAURAV SINGHAL & CO., Chartered Accountants,
143, Street No. 3, Thapar Nagar, Meerut - 250001
 INTERNAL AUDIT REPORT Internal Audit
Electricity Distribution Division, Chandausi Period
Apr-18 to Mar-19

38 Muhd Jahid 0461/227500 10-Oct-18 2-Feb-19 116

39 Najim 0561/227508 12-Oct-18 27-Feb-19 139
40 Munavvar Khan 0561/227510 12-Oct-18 1-Mar-19 141
41 Salman 0362/221109 15-Oct-18 22-Feb-19 131
42 Sanjay Kumar 0761/227486 15-Oct-18 24-Feb-19 133
43 Asif Hussain 0362/221095 15-Oct-18 27-Jan-19 105
44 Anshul Agarwal 1721/227581 25-Oct-18 27-Feb-19 126
45 Sahayak Vikas Adhikari Parbandhak 0414/227423 12-Oct-18 25-May-19 226

Sub Division IInd : First Bill not issued: We observed that in Agreement Register of Sub
Division IInd, updation of First Bill issued was not done upto date. As a result of which we
assumed that regarding the following connections First Bill has not been issued. However,
the Division should verify this instances.

S.N. Name of Consumers Conn. No. Date of Conn. Date of First Days
Bill issued
1 M/S Reliane Jio, Anandpur 0061/196558 5-Oct-18 15-Jun-19 254
2 Hamsheeran 1701/196640 25-Jul-18 15-Jun-19 326
Principal Ucch Madhyamik
3 Vidhyalya,Dhureya 0454/196689 9-Jul-18 15-Jun-19 342
4 Prabhari Chikitsa Adhikari, Dhadol 0454/196687 11-Jul-18 15-Jun-19 340
Prabhari Chikitsa Adhikari,
5 Macchkhera 0454/196690 9-Jul-18 15-Jun-19 342
6 Prabhari Chikitsa Adhikari, Raseta 0454/196691 9-Jul-18 15-Jun-19 342
7 Prabhari Chikitsa Adhikari, Sarthal 0454/196692 9-Jul-18 15-Jun-19 342
8 Prabhari Chikitsa Adhikari, Mohra 0454/196693 9-Jul-18 15-Jun-19 342
9 Prabhari Chikitsa Adhikari, Sesla 0454/196694 9-Jul-18 15-Jun-19 342
10 Prabhari Chikitsa Adhikari, Behat 0454/196695 9-Jul-18 15-Jun-19 342
11 Chaman 2748/196703 3-Aug-18 15-Jun-19 317
12 Muhd Ishaak 1002/196707 26-Jul-18 15-Jun-19 325
13 Sundar Kaur 1310/196804 25-Aug-18 15-Jun-19 295
14 Nawab singh 2406/196806 22-Sep-18 15-Jun-19 267
Prabhari Chikitsa Adhikari,
15 Shobhapur 1309/196813 2-Aug-18 15-Jun-19 318
17 Naeem Ahmad 5808/196824 28-Sep-18 15-Jun-19 261
18 Muhd Kheru 1901/196829 15-Oct-18 15-Jun-19 244
20 Khushi Khan 196837 28-Oct-18 15-Jun-19 231
22 Mola 1904/196842 31-Oct-18 15-Jun-19 228
23 Manager Prathma Bank, Bavena 1701/196853 26-Nov-18 15-Jun-19 202
24 Mahaveer singh 1413/196855 15-Dec-18 15-Jun-19 183
Mandal Rail Manager Utter Rail,
25 near Majhola 0454/196861 10-Dec-18 15-Jun-19 188
Prabhari Chikitsa Adhikari, Chachu
26 Nagal 0454/196875 2-Jan-19 15-Jun-19 165
Prabhari Chikitsa Adhikari,
27 mujahidpur 0454/196876 2-Jan-19 15-Jun-19 165
28 Prabhari Chikitsa Adhikari, 0454/196877 17-Jan-19 15-Jun-19 150
Page 3 Internal Auditor :GAURAV SINGHAL & CO., Chartered Accountants,
143, Street No. 3, Thapar Nagar, Meerut - 250001
 INTERNAL AUDIT REPORT Internal Audit
Electricity Distribution Division, Chandausi Period
Apr-18 to Mar-19

Dhamanpuri Kala
Manager R.S. Adarsh J. H. School,
29 Khirni 2301/196878 1-Feb-19 15-Jun-19 135
32 Muhd Rihan 1410/196885 15-Dec-18 15-Jun-19 183
33 Rajkumar 1008/196886 5-Feb-19 15-Jun-19 131
34 Dharmveer 1905/196887 23-Jan-19 15-Jun-19 144
35 M/S Ramlal Bikr Bakers 1016/196888 23-Jan-19 15-Jun-19 144
36 Rambeer 2301/196889 23-Jan-19 15-Jun-19 144
37 Javed Ali 196890 6-Feb-19 15-Jun-19 130
38 Daalchand Singh 1601/197069 11-Mar-19 15-Jun-19 97
39 Manager Prathma Bank, Majhola 1601/197070 8-Mar-19 15-Jun-19 100
40 Kuldeep 1016/197077 19-Mar-19 15-Jun-19 89
41 Ucch Prathmi Vidhyalya, Chiroli 1801/197082 19-Mar-19 15-Jun-19 89
42 Dev Vati 2301/197083 8-Apr-19 15-Jun-19 69
43 M/S Reliane Jio, Dhadol 0062/197084 25-Mar-19 15-Jun-19 83
44 Anees Ahmad 1901/197085 19-Mar-19 15-Jun-19 89
45 M/S Reliane Jio, Fareedpur 0062/197086 3-Apr-19 15-Jun-19 74

Sub Division IInd : First Bill issued was over 60 days from the date of Connection:
S.N. Name of Consumers Conn. No. Date of Conn. Date of First Bill Days
1 Sanjeev Kumar 1205/196561 19-Feb-18 28-Aug-18 191
2 Dhanendra Kumar Sharma 2001/196812 26-Sep-18 30-Jan-19 127
3 Rakesh Kumar sharma 1401/196644 18-May-18 8-Aug-18 83
4 Manager Prathma Bank, Kethal 1016/196667 8-Jun-18 30-Aug-18 84
5 Abhay Kumar 2755/196672 24-Jun-18 25-Sep-18 94
6 Kasim 2755/196712 3-Aug-18 15-Nov-18 105
7 Adhyaksh Rotari Club, Behjoi 2748/196796 15-Sep-18 24-Feb-19 163
8 Prabha Shankar Tiwari 196807 22-Sep-18 14-Jan-19 115
9 Balveer Singh 1105/196808 24-Sep-18 14-Jan-19 113
10 Govind Prasad 2746/196851 4-Nov-18 14-Jan-19 72
11 Sakir Hssain 196838 31-Oct-18 14-Feb-19 107
12 Rehmat Khan 196826 5-Oct-18 30-Jan-19 118
13 Maharaj Singh 2307/196828 6-Oct-18 30-Jan-19 117
14 Amreesh Sharma 2751/196803 15-Sep-18 26-Feb-19 165
15 Sunil 1408/196654 26-Jun-18 30-Aug-18 66

Page 4 Internal Auditor :GAURAV SINGHAL & CO., Chartered Accountants,

143, Street No. 3, Thapar Nagar, Meerut - 250001
 INTERNAL AUDIT REPORT Internal Audit Period
Electricity Distribution Division, Chandausi Apr-18 to Mar-19

B. Discrepancies in P.D. Register

During our inspection of P.D. Register (Commercial as well as Residential) of Division and both the sub-divisions, we recorded that there were
some instances where either P.D. was conducted beyond required period from the date of T.D.or cases where Notice U/s 3 or 5 have not yet
been issued and/ or cases of T.D. which are still pending for recovery for a long time.

The discrepancies/ irregularities recorded as under are on the basis of our inspection of PD Register (Updated or not) provided to us. We could not
confirm if the PD Registers provided were updated with the latest position of issue of Notices u/s 3 or 5. Discrepancies/ irregularities recorded
were as follows:

1. Commercial Connections (Division-1)

S.N. Name of Consumers Load (KVA) Conn. No. TD Date PD Date Days of Delay Amount Still Due Date of Notice u/s 3 or 5
1 Jubair Ahmad 1 141020 31-Dec-15 31-Dec-15 1 16982 Not available
2 Moher Singh 1 146795 10-Jan-18 10-Jan-18 1 33534 Not available
3 Gopal Chaudhary 1 149645 8-May-18 8-May-18 1 27460 Not available
4 Chavesh Kumar 1 144694 30-Nov-17 30-Nov-17 1 19650 Not available

2. SUB DIVISION – 1

S.N. Name of Consumers Load Conn. No. TD Date PD Date Days of Delay Amount Still Due Date of Notic u/s 3 Date of Notic u/s 5
1 Raeesa Begum 2 136426 17-Apr-18 17-Apr-18 1 1,24,466.00 9-Aug-18 Not Available
2 Ram Lal 1 87018 11-Apr-18 11-Apr-18 1 1,44,380.00 29-May-18 Not Available
3 Kallan 1 109350 31-Dec-16 31-Dec-16 1 2,16,385.00 20-Apr-18 Not Available
4 Ramlal 1 107701 31-Jan-17 31-Jan-17 1 1,28,589.00 29-May-18 Not Available
5 munif Kumar 2 126377 30-Aug-17 30-Aug-17 1 1,19,278.00 9-Aug-18 Not Available

Page1 Internal Auditor :GAURAV SINGHAL & CO., Chartered Accountants,

143, Street No. 3, Thapar Nagar, Meerut – 250001
 INTERNAL AUDIT REPORT Internal Audit Period
Electricity Distribution Division, Chandausi Apr-18 to Mar-19

3. SUB DIVISION – 2

S.N. Name of Consumers Load (KVA) Conn. No. TD Date PD Date Amount Still Due Date of Notic u/s 3 Date of Notic u/s 5
1 HiraLal 2 145106 30-Mar-16 30-Mar-16 2090 8-Aug-18 Not Available
2 Abdul Majeed 1 89154 13-Oct-13 13-Oct-13 94399 8-Aug-18 Not Available
3 Rameshvar Prasad 2 106123 23-Oct-13 23-Oct-13 64362 8-Aug-18 Not Available
4 RajaRam 1 95249 25-Oct-13 25-Oct-13 91753 8-Aug-18 Not Available
5 Shahida 1 97767 17-Oct-13 17-Oct-13 117497 8-Aug-18 Not Available
6 Shripal 1 116270 14-Oct-13 14-Oct-13 109103 8-Aug-18 Not Available
7 Saddan Khan 1 100767 21-Oct-13 21-Oct-13 89677 8-Aug-18 Not Available
8 Gora Devi 1 114548 21-Oct-13 21-Oct-13 90103 8-Aug-18 Not Available
9 Jameel 1 100513 17-Oct-13 17-Oct-13 97453 8-Aug-18 Not Available
10 BudhSen 2 114736 10-Apr-18 10-Apr-18 132740 8-Aug-18 Not Available
11 Saroj Kumari 2 134832 10-Apr-18 10-Apr-18 123124 8-Aug-18 Not Available
12 Badri Pathak 1 87061 13-Oct-13 13-Oct-13 85322 8-Aug-18 Not Available
13 Rani 1 98668 30-Oct-13 30-Oct-13 109900 8-Aug-18 Not Available
14 Vishamber Dayal 1 114786 30-Oct-13 30-Oct-13 95155 8-Aug-18 Not Available
15 Haneev Ahmad 1 101000 30-Oct-13 30-Oct-13 96775 8-Aug-18 Not Available
16 Ali Muhammad 1 92421 30-Oct-13 30-Oct-13 140570 8-Aug-18 Not Available
17 Muhd Raees 1 114352 30-Oct-13 30-Oct-13 119765 8-Aug-18 Not Available
18 Vijaypal Singh 1 113945 30-Oct-13 30-Oct-13 91955 8-Aug-18 Not Available
19 Nilam Devi 1 114525 30-Oct-13 30-Oct-13 90345 8-Aug-18 Not Available
20 Babu 1 89473 30-Oct-13 30-Oct-13 94215 8-Aug-18 Not Available
21 ShivShankar Chandra 1 113862 30-Oct-13 30-Oct-13 95040 8-Aug-18 Not Available
22 Kaushal Kumar 1 95339 30-Oct-13 30-Oct-13 144360 8-Aug-18 Not Available
23 Urmila Devi 1 100936 30-Oct-13 30-Oct-13 92225 Not Available Not Available
24 Jannar Ahmad 2 123406 31-Mar-11 31-Mar-11 16815 Not Available Not Available
25 Sachin 1 122448 31-Mar-09 31-Mar-09 8160 Not Available Not Available

Page 2 Internal Auditor :GAURAV SINGHAL & CO., Chartered Accountants,

143, Street No. 3, Thapar Nagar, Meerut - 250001
 INTERNAL AUDIT REPORT Internal Audit Period
Electricity Distribution Division, Chandausi Apr-18 to Mar-19

26 Kishan Kumar 1 131926 30-Aug-15 30-Aug-15 2275 Not Available Not Available
27 Ram Singh 1 93266 30-Mar-00 30-Mar-00 8945 Not Available Not Available

iii. Procedural Irregularities

Security Deposit is below Security fixed as per norms
There are instances where Security Deposit has not been obtained as per Norms/ Rate provided by PVVNL.
A. FRESH CONNECTIONS
SCNO NAME LOAD LOAD_UNIT DOC SECURITY_AMT Security Required Short Security
PV_LP-94 M/S RC COLD STORAGE 500 KVA 13-Mar-18 1,00,000.00 10,00,000.00 9,00,000.00

B. OLD CONNECTIONS
SCNO NAME LOAD LOAD_UNIT DOC SECURITY_AMT Security Required Short Security
PV_99296 VINEET KUMAR 54 KVA 29-Jan-14 11.00 1,08,000.00 1,07,989.00
PV_123649 LUXMI NARAIN 67 KVA 21-Aug-14 36,000.00 1,34,000.00 98,000.00
PV_100035 SHALNI SHARMA 65 KW 28-Jan-14 1.00 1,30,000.00 1,29,999.00
PV_LP-46 M/S BAJRANGWALI COLD STORAGE & AGRO FOOD 175 KVA 28-Jan-14 59,700.00 3,50,000.00 2,90,300.00
PV_LP-58 PRODUCTAR
M/S SS COLD STORAGE 250 KVA 28-Jan-14 2,99,500.00 5,00,000.00 2,00,500.00
PV_LP-53 M/S ATUL KUMAR 350 KVA 16-Jun-14 36,825.00 7,00,000.00 6,63,175.00
PV_LP-50 M/S SUNEETA DEVI 80 KW 16-Jun-14 95,000.00 1,60,000.00 65,000.00
PV_LP-93 M/S OMI LAL FARM HOUSE (BANQUET HALL) 150 KVA 6-Nov-17 1,00,000.00 3,00,000.00 2,00,000.00
PV_LP-65 M/S SUDHIR KUMAR 100 KVA 28-Jan-14 1,00,000.00 2,00,000.00 1,00,000.00
PV_LP-55 M/S RS COLD STORAGE 200 KVA 28-Jan-14 36,300.00 4,00,000.00 3,63,700.00
PV_LP-64 M/S AMIT TRADERS 189 KW 28-Jan-14 1,12,200.00 3,78,000.00 2,65,800.00
PV_ML-2 ITI 56 KVA 28-Jan-14 1.00 1,12,000.00 1,11,999.00
PV_LP-62 SHRI SHARAD KISHORE 100 KVA 28-Jan-14 1.00 2,00,000.00 1,99,999.00
PV_131450 RELIANCE IT CORPORATE PARK LTD 83 KW 4-Apr-16 88,800.00 1,66,000.00 77,200.00
PV_LP-47 M/S GANESH COLD STORAGE 200 KVA 28-Jan-14 74,000.00 4,00,000.00 3,26,000.00

Page 3 Internal Auditor :GAURAV SINGHAL & CO., Chartered Accountants,

143, Street No. 3, Thapar Nagar, Meerut - 250001
 INTERNAL AUDIT REPORT Internal Audit Period
Electricity Distribution Division, Chandausi Apr-18 to Mar-19

PV_131392 SRI SANJAY KUMAR 63 KW 3-Jun-15 32,000.00 1,26,000.00 94,000.00

PV_LP-48 M/S VINOD COLD STORAGE 176 KVA 28-Jan-14 1.00 3,52,000.00 3,51,999.00
PV_117256 TEHSEELDAR 56 KVA 28-Jan-14 1.00 1,12,000.00 1,11,999.00
PV_LP-91 SRI RASHID HUSAIN 100 KVA 31-May-17 1,00,000.00 2,00,000.00 1,00,000.00
PV_000103 KRISHNA COLD STORAGE AND ICE FACTORY 65 KVA 29-Jan-14 1.00 1,30,000.00 1,29,999.00
PV_96502 PRINCIPAL 84 KVA 29-Jan-14 1.00 1,68,000.00 1,67,999.00
PV_131134 KOUSHAR KHAN 67 KVA 16-Jun-14 1.00 1,34,000.00 1,33,999.00
PV_LP-30 M/S RR COLD STORAGE 106 KVA 28-Jan-14 1.00 2,12,000.00 2,11,999.00
PV_LP-51 M/S MAHAVEER KUMAR 270 KW 16-Jun-14 4,06,900.00 5,40,000.00 1,33,100.00
PV_LP-84 M/S SHANKAR CHILLING PLANT 80 KVA 21-Aug-14 96,000.00 1,60,000.00 64,000.00
PV_ML-10 DRM RAILWAY 350 KVA 21-Aug-14 1.00 7,00,000.00 6,99,999.00
PV_LP-66 SRI SWRAN SINGH 59 KVA 28-Jan-14 44,800.00 1,18,000.00 73,200.00
PV_ML-1 DRM RAILWAY STATION 350 KVA 28-Jan-14 1.00 7,00,000.00 6,99,999.00
PV_99015 MANAGER S B I 62 KVA 28-Jan-14 1.00 1,24,000.00 1,23,999.00
PV_LP-63 M/S AMOD KUMAR 79 KVA 29-Jan-14 1.00 1,58,000.00 1,57,999.00
PV_LP-67 M/S RAJ KUMAR 189 KW 16-Jun-14 1.00 3,78,000.00 3,77,999.00
PV_LP-29 M/S SAHU KHAN CHAND COLD STORAGE 300 KVA 28-Jan-14 3,60,000.00 6,00,000.00 2,40,000.00
PV_LP-82 BSNL 72 KW 28-Jan-14 1.00 1,44,000.00 1,43,999.00
PV_LP-54 M/S RAMA PULSES 297 KW 28-Jan-14 2,10,000.00 5,94,000.00 3,84,000.00
PV_LP-87 M/S KRISHNA ICE AND MILK CHILING PLANT 80 KVA 25-Feb-17 72,000.00 1,60,000.00 88,000.00
PV_LP-68 SRI KAILASH VARSHNEY 200 KVA 16-Jun-14 1.00 4,00,000.00 3,99,999.00
PV_LP-80 SRI GIRISH KUMAR 230 KVA 28-Jan-14 1.00 4,60,000.00 4,59,999.00
PV_LP-74 DINESH KUMAR AGARWAL 171 KW 28-Jan-14 1,44,000.00 3,42,000.00 1,98,000.00
PV_LP-83 MAHAVEER KUMAR 225 KW 16-Jun-14 2,22,000.00 4,50,000.00 2,28,000.00
PV_123631 M/S YASH CHEMICALS C/O YOGENDRA SINGH 60 KW 30-May-06 10,800.00 1,20,000.00 1,09,200.00
PV_LP-100 SMT PREETI AGARWAL 135 KW 4-Jul-16 83,600.00 2,70,000.00 1,86,400.00
PV_LP-79 SMT PADMA RANI W/O UMESH CHAND 73 KW 16-Jun-14 1.00 1,46,000.00 1,45,999.00
PV_LP-49 M/S SS KHAND SARI UDYOG 160 KVA 28-Jan-14 1.00 3,20,000.00 3,19,999.00
PV_LP-27 M/S SRI NATH JI COLD STORAGE 170 KVA 28-Jan-14 1,62,400.00 3,40,000.00 1,77,600.00

Page 4 Internal Auditor :GAURAV SINGHAL & CO., Chartered Accountants,

143, Street No. 3, Thapar Nagar, Meerut - 250001
 INTERNAL AUDIT REPORT Internal Audit Period
Electricity Distribution Division, Chandausi Apr-18 to Mar-19

PV_94374 PHOOL CHAND KATARIYA 90 KVA 16-Jun-14 1.00 1,80,000.00 1,79,999.00

PV_LP-81 DWARIKADHEES 125 KVA 16-Jun-14 1,50,000.00 2,50,000.00 1,00,000.00
PV_LP-41 M/S HINDUSATAN MINT AND AGRO PVT LTD 360 KW 28-Jan-14 3,04,600.00 7,20,000.00 4,15,400.00
PV_LP-85 SHRI GOVIND KISHOR JI 125 KVA 29-Jan-14 50,000.00 2,50,000.00 2,00,000.00
PV_131482 SMT RENU VARSHNEY 60 KVA 3-Aug-16 64,800.00 1,20,000.00 55,200.00
PV_LP-7 M/S BRIJ KISHOR VIJAY KISHOR COLD STORAGE 203 KW 28-Jan-14 2,01,000.00 4,06,000.00 2,05,000.00
PV_LP-94 M/S RC COLD STORAGE 500 KVA 13-Mar-18 1,00,000.00 10,00,000.00 9,00,000.00
PV_LP-60 VIKASH VARSHNEY 150 KVA 16-Jun-14 51,600.00 3,00,000.00 2,48,400.00
PV_LP-8 M/S BHARGAVA PACKING P LTD 58 KVA 29-Jan-14 11.00 1,16,000.00 1,15,989.00
PV_LP-71 NATURA GREEN FOOD PRODUCTS 475 KVA 28-Jan-14 1.00 9,50,000.00 9,49,999.00
PV_125882 SRI TRIBHUWAN KUMAR 79 KVA 16-Jun-14 1.00 1,58,000.00 1,57,999.00
PV_LP-69 DAULAT INDUSTRIES 270 KW 16-Jun-14 3,20,000.00 5,40,000.00 2,20,000.00
PV_LP-70 SHAU KHAN CHAND FOOD PRODUCT 400 KVA 28-Jan-14 4,00,000.00 8,00,000.00 4,00,000.00
PV_LP-36 M/S GAYATRI COLD STORAGE 125 KVA 28-Jan-14 81,400.00 2,50,000.00 1,68,600.00
PV_LP-61 M/S ASHOK KUMAR 600 KVA 16-Jun-14 2,40,000.00 12,00,000.00 9,60,000.00
PV_131274 ANWAR HUSAIN 90 KW 28-Jan-14 30,000.00 1,80,000.00 1,50,000.00
PV_LP-35 M/S BALAJI COLD STORAGE 183 KVA 28-Jan-14 67,200.00 3,66,000.00 2,98,800.00
PV_LP-86 M/S MOTHER'S PRIDE 805 KVA 26-Jun-16 9,66,000.00 16,10,000.00 6,44,000.00
PV_131329 EXCUTIVE ENGINEER 67 KVA 22-Dec-14 60,000.00 1,34,000.00 74,000.00

Page 5 Internal Auditor :GAURAV SINGHAL & CO., Chartered Accountants,

143, Street No. 3, Thapar Nagar, Meerut - 250001
 INTERNAL AUDIT REPORT Internal Audit
Electricity Distribution Division, Chandausi Period
Apr-18 to Mar-19

(8) Other Important matters for the knowledge of management:

(a) Subsidiary Register & records: As per our inspection and records provided to us, Subsidiary
Registers and Records are maintained are upto date and balances (Debit/ Credit for the
year) recorded are tallying with monthly accounts (MTB).

(b) Report on dishonored/ Stale Cheques and action pertaining to it

As per the division All the dishonored cheques were returned and the amounts were
completely recovered within due time. However, Dishonored cheque Register was not
made available to us.
However, we were not provided with Cheque Dishonored Register, or other details
regarding cheque dishonored.
Threfore, we are in no position to comment whether all Dishonored Cheques were
reversed and whether all Dishonored Cheques were recovered within due time.

(c) Report on compliance of AS-

(includingAS-1, AS-2, AS-4, AS-6, AS-9, AS-10, AS-15, AS-16, AS-29 etc.)
Subject to the reporting herein above in our opinion, all Accounting Standards are properly
complied with by the Division except as follows:
S.N. Particulars Compliance as per AS Discrepancies Suggestion
1 AS-1 Accounting Policies should Accounting policies have Accounting policies should
Disclosure of be properly disclosed in the not specifically been be defined and disclosed in
Accounting financial statements adopted defined and disclosed in terms of records provided
Policies by the management. terms of records provided also at unit level.
at unit level.
2 AS-6 As per AS-6, the depreciation Depreciation on fixed Depreciation should be
Charging of methods used, the total assets is not being charged computed according to the
Depreciation depreciation for the period in any case. Accounting Standard and
for each class of assets, the should be charged
original cost of each class of accordingly.
depreciable asset and
related accumulated
depreciation are to be
disclosed in the financial
statements alongwith the
disclosure of other
accounting policies.
3 AS-10 As per AS-10, Gross and Net As per Division, Fixed Asset The division should
Accounting Book values of fixed assets at Register is not Updated maintain upto date record
for Fixed the beginning and end of an since 2017. However, we of fixed assets and should
Assets accounting period showing were also not provided disclose the Gross and Net
additions, disposals, with the latest available values of Fixed Assets in its
acquisitions and other Fixed Asset Register. Financial Statements.
movements should be Accounting Books and
disclosed in the financial Accounting Statements
statements. (MTB) do not show gross
and net book values of

Page1 Internal Auditor :GAURAV SINGHAL & CO., Chartered Accountants,

143, Street No. 3, Thapar Nagar, Meerut – 250001
 INTERNAL AUDIT REPORT Internal Audit
Electricity Distribution Division, Chandausi Period
Apr-18 to Mar-19

fixed assets.
4 AS-29 Proper system should be No proper system has Proper system should be
Provisions, adopted to assess various been adopted to assess adopted to assess various
Contingent provisions, contingent assets the contingent liability. provisions, contingent
Liabilities and and contingent liabilities There are several court assets and contingent
Contingent cases on which a liabilities
Assets contingent liability could
arise and thus a provision
regarding which should be
provided for as on
31.03.2019.

(d) Report on compliance of CARO 2003 (Amendment 2004) –

(Special reference to fixed assets, physical verification of inventory, proper records of
inventory, contracts & arrangement, Loans etc.)
S.N. Compliances as per CARO 2013 Auditor’s Comments
1 The company should maintain proper The division is not maintaining proper records
records showing full particulars, including disclosing:
quantitative details and situation of fixed 1. Situation of Fixed Assets
assets. 2. Quantity, Original Cost and Depreciation
3. Year of purchase
4. Addition/ sale / disposed off, if any
5. Identification codeetc.
2 These fixed assets have been physically Physical verification of fixed assets have not been
verified by the management at reasonable conducted by the management.
intervals, and material discrepancies should
report on such verification.
3 As per information provided, the department has not taken/ granted any loan from/ to companies, firms or
parties listed in the register maintained under sub section (IB) of section 370 of the Companies Act, 1956.

(e) Status of physical verification work in respect of stocks & assets.

Physical verification work in respect of inventory has not been conducted. No last Physical
Verification Report is made available to us.
Further, physical verification of Fixed Assets has also not been conducted by the Division.

(f) Report on contingent liabilities

No proper system has been adopted to assess the contingent liability.
There are several court cases on which a contingent liability could arise and thus a
provision regarding which should be provided for as on 31.03.2019.
A complete list of Court cases, has been enclosed herewith.

(g) Report on fraud and its modus operandi

No case of fraudulent event/business was recorded in respect of Financial year 2018-19.

Page 2 Internal Auditor :GAURAV SINGHAL & CO., Chartered Accountants,

143, Street No. 3, Thapar Nagar, Meerut - 250001
 INTERNAL AUDIT REPORT Internal Audit
Electricity Distribution Division, Chandausi Period
Apr-18 to Mar-19

(h) Report on work-in-progress capitalization

Amount capitalized : Not provided
Basis of Capitalisation : Not provided

(i) Report on Bank reconciliation on Bank Accounts

S.N. Account Status Accounting adjustment Remarks
(upto …… month) in Cash Book/ Monthly
Account (Amounts)
A Expenditure Tallied upto Nil BRS as on
Accounts 28.02.2019 31.03.2019 has
B Receipt Account Tallied upto Nil not yet been
28.02.2019 prepared upto
C Earmarked Capital Tallied upto Nil date of Report.
Fund Account 28.02.2019 Therefore, we
D Other Accounts Tallied upto Nil are unable to
28.02.2019 comment.

(j) Report on reconciliation of in-flow or out-flow of funds (H.Q. to unit & unit to H.Q.) :AG-
34 &AG-33 with status
All the in-flow and out-flow of funds (H.Q. to Unit & Unit to H.Q.) have been reconciled
upto 31.03.19.

(k) Report on inter-unit/ inter-company transactions with status.

A. Intra Company
a. ATD, ATC (Accountale and acceptances) 12,93,77,794.71
(Details has been enclosed
herewith)
b. WMDR, WMCR Nil
B. Inter Company
a. Debit Note & Credit Note Nil
b. Its confirmations Nil
(Note: Amount as per Cash Book & monthly account to be referred).

(l) Report on Accountale of payment of interest & repayment of loans (For company H.Q.)
Nil

(m)Report on expenditure on supply & works orders.

A. Supply/ Cases of EE’s Cases of SE’s Cases of CE’s Cases of MD’s
works Committee (Amt) Committee (Amt) Committee (Amt) Committee (Amt)

Page 3 Internal Auditor :GAURAV SINGHAL & CO., Chartered Accountants,

143, Street No. 3, Thapar Nagar, Meerut - 250001
 INTERNAL AUDIT REPORT Internal Audit
Electricity Distribution Division, Chandausi Period
Apr-18 to Mar-19

Supply Not provided Not Applicable Not Applicable Not Applicable

Works Not provided Not Applicable Not Applicable Not Applicable

B. Within financial limit & budget provision, if not specific case and amount to be quoted.
Number of Cases : Nil
Amount (Rs.) : Nil

(n) Report on status of ledgerisation of new connection and issue of first bill (in nos.)
No major discrepancy/ irregularity was recorded while inspecting records made available
to us.

(9) Report on Statutory Tax deductions and its remittances.

All amounts of TDS on Salary & Arrears, Supply Orders and Work Orders deducted were
deposited within due time.
However, we recorded that the Division is not deducting TDS on Interest allowed on
Security Deposited by the consumers.
There is a demand of total Rs. 4,27,480.00/-
Financial Years Manual Demand Processed Demand
Prior Years --- 3,16,070.00
2015-16 --- 28,900.00
2016-17 --- 10,490.00
2017-18 --- 57,330.00
2018-19 --- 14,690.00
Total 4,27,480.00

(10) Suggessions (if any for improvements in accounts and working of the Division/ Office)

Besides discrepancies/ irregularities/ suggestions provided hereinbefore in this Report we

also provide the followings:

1. During our inspection, we observed that a transaction is not recorded in the Main cash
book as and when it is occurred. As on the date of Report Main Cash Book is updated only
upto April 2018. However, Balancing for the month of April 2018 has also not been
completed.
2. Further, Bank Reconciliation Statement has been prepared only upto February 2019 (as per
accountant), which was also not made available to us.
3. There are certain cases as mentioned above, on which the amount is still due long after
permanent disconnection or in case of Raid/ Theft. The division should take immediate and
effective measures so as to recover such amount.
4. Further, there are also some instances where, after PD, the amount is still pending to be
recovered.
5. The division should also maintain updated records including Incumbency Register, Fixed
Assets Register, T&P Registers, Targets.
Page 4 Internal Auditor :GAURAV SINGHAL & CO., Chartered Accountants,
143, Street No. 3, Thapar Nagar, Meerut - 250001
 INTERNAL AUDIT REPORT Internal Audit
Electricity Distribution Division, Chandausi Period
Apr-18 to Mar-19

6. Further, the division should also exercise regular physical verification of Inventory as well
fixed assets. No physical inspection was conducted in respect of Stock or Fixed Assets since
we were not provided with any Physical Inspection Report.
7. Imprest Advance should be closed within 30 days and also the amount should be
sanctioned properly in case it exceeds the limit fixed.
8. There is TDS demand standing on Traces portal of the Division. amounting to Rs. ……………...
The Division should take necessary steps to rectify the same at their earliest.

FOR GAURAV SINGHAL & CO.

Chartered Accountants

FCA.GauravSinghal
(Partner) Date : 15.06.2019
M.No. : 414993 Place : Meerut

Page 5 Internal Auditor :GAURAV SINGHAL & CO., Chartered Accountants,

143, Street No. 3, Thapar Nagar, Meerut - 250001
 INTERNAL AUDIT REPORT Internal Audit
Electricity Distribution Division, Chandausi Period
Apr-18 to Mar-19

ANNEXURE - 3

INTERNAL AUDIT REPORT

ELECTRICITY DISTRIBUTION DIVISIONI, CHANDAUSI
INTERNAL AUDIT PERIOD -01.04.2018 TO 31.03.2019

S.N. Important Points Remarks

1 Mention test month during the Audit Period and
verification of 100% transaction.
2 a. Condition of Expenditure Account, Receipts Accounts
and Capital Receipts Account on the date of starting
of Audit.
b. Whether above-mentioned accounts are maintained
upto the previous month of August, 2018
c. Whether Balance of above-mentioned accounts are
verified by the concerned Division/ Circle Head.
3 a. Maintenance of register of issue & Receipts Book
b. Condition of Receipts Book Issued to franchise
c. Verification of IInd&IIrd copy with original copy of
Receipts Books and confirmation of 100% amount
Received in Receipts Book.
4 Maintenance of Fund Control Register and verification of
Expenses & Balance during Test Month.
5 Verification of IS & Measurement Book with the
Instruction Issued by Division.
6 Verification of ledgerisation and Billing of New
connection during period.
7. Verification of Dishonoured Cheques. Debits entry in
concerned account and further transaction according to
the instruction.
8. Whether records of JE was properly maintained during
the audit period.
9. Details of record not put up before the previous audit &
verification of points raised in the last audit report.
10 Whether payment of salary made during test month as
per pay in slips and service books are according to the
confirmation from DyChief Accounts Officer.
We have selected the month of February,
2019
Not maintained properly on the date of
starting of Audit
No
All above mentioned accounts were
verified by the concerned division/ circle
head.
Yes
Yes
Yes, we verify all the copies of receipts
books of the test month & all amounts
were received of the receipts books.
Fund Control Register is not maintained
during the audit period.
MB Register not Provided.
100% verification of ledgerisation and
billing of new connection during period, of
those which were test checked by us.
Dishonored cheque Register was not
provided to us. We are also unable to
comment on recovery of Dishonored
Cheques.
JE records i.e measurement books were not
made available to us.
Further, in respect of Theft from Sub
Division, details/ FIR Copy has also not
been made available to us uptill date of
report.
---
Yes, all the salary payments made during
Test month were as per pay in slips and
service books according to the confirmation
from Dy. Chief Accounts Officer.

Page 6 Internal Auditor :GAURAV SINGHAL & CO., Chartered Accountants,

143, Street No. 3, Thapar Nagar, Meerut - 250001
 INTERNAL AUDIT REPORT Internal Audit
Electricity Distribution Division, Chandausi Period
Apr-18 to Mar-19

11 Cash payment made during Test Month and verification Yes, Cash payment made during Test
of monthly Balances of CS-3, CS-4. month and verification of monthly balance
of CS-3.

FOR GAURAV SINGHAL & CO.

Chartered Accountants

FCA.GauravSinghal
(Partner) Date : 15.06.2019
M.No. :414993 Place : Meerut

Page 7 Internal Auditor :GAURAV SINGHAL & CO., Chartered Accountants,

143, Street No. 3, Thapar Nagar, Meerut - 250001