INTERNAL AUDIT REPORT Internal Audit

Electricity Distribution Division, Sambhal Period

Apr-18 to Mar-19

INTERNAL AUDIT REPORT

ELECTRICITY DISTRIBUTION DIVISION, SAMBHAL
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,
SAMBHAL, 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, Sambhal, 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:

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Page 1 Internal Auditor :GAURAV SINGHAL & CO., Chartered Accountants,

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

22 Jh eksfgr dqekj 30.06.76 dk0lgk0&r`rh; 01.04.04

23 Jh iadt dqekj 05.05.75 dk0lgk0&r`rh; 01.04.04
24 Jhefr lok tSnh 03.06.82 dk0lgk0&r`rh; 22.08.03
25 Jh çohu dqekj 02.07.84 dk0lgk0&r`rh; 08.07.13
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27 Jherh laxhrk flag 03.08.69 dk0lgk0&r`rh; 03.02.17
28 Jh vfer dqekj 9/3/1994 dk0lgk0&r`rh; 26.03.2019
29 Jh foosd dqekj 12/5/1986 dk0lgk0&r`rh; 25.03.2019
30 Jh uhjt 1/20/1989 dk0lgk0&r`rh; 18.03.2019
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32 Jh djuiky flag 10.06.70 dqyh 01.04.04
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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, Sambhal Period
Apr-18 to Mar-19

60 Jh lR;iky flag 08.07.73 ykbu esSu 01.04.04

61 Jh eqds'k dqekj 02.07.70 Vh0th0&2 29.03.04
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63 Jh fofiu dqekj 20.04.1981 Vh0th0&2 28.06.18
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65 Jh jktho lSuh 17.04.96 Vh0th0&2 28.03.19
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67 Jh çnhi 18.08.96 Vh0th0&2 28.03.19
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69 Jh eksfgr dqekj 14.12.96 Vh0th0&2 29.03.19
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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, Sambhal Period
Apr-18 to Mar-19

(3) The month of February, 2019 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.
SJ-1 SJ-2 SJ-3 Percentag
Month Total
Salary & Wages Misc. Estab. Exp. Stores & Services e
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

(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 Jan-2018
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
6 Details of FIR for stolen Goods Not Provided
7 Checking Report of Assessment of Theft/ Raid Not Provided
8 Cheque Dishonor Register Not Provided
9 TDS Demand on Traces Portal Not Provided
10 Security Register Not Maintained
11 Work in Progress/ Completion Register Not provided

(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.

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, Sambhal Period
Apr-18 to Mar-19

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 all updated. Discrepancies/ irregularities recorded in
Service Books provided to us were: earned leave were not certified, Service was not
verified, Photos were missing etc.

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 of the personnel Post Amount Open Date Close Date
1 Mukesh Kumar Mathur 8,000 03.05.2018 31.03.2019
2 Ashok Kumar 10,000 17.10.2018 31.03.2019
3 Ratan Sharma JE 10,000 05.11.2018 31.03.2019
4 Ram Niwas Sharma JE 8,500 05.02.2019 31.03.2019
5 Ram Niwas Sharma 9,000 17.10.2018 31.03.2019
6 Ashok Kumar DM 10,000 05.02.2019 31.03.2019
7 Ashok Kumar DM 10,000 05.02.2019 31.03.2019

(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.

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, Sambhal Period
Apr-18 to Mar-19

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 specifying the date of receipt
has not been provided to us uptill the date of report. However, your office should 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. As per our discussion with the Division, there was one instance of Theft of Material
from the subdivision. Details regarding this instance eg. Summary of material theft,
copy of F.I.R. etc. were not made available to us uptill date of report.
iv. Last verification Report of physical verification of Stock/ Stores was not made available
to us.
v. 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 2016-17.
ii. However, Fixed Assets Register updated upto FY 2016-17 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.

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, Sambhal Period
Apr-18 to Mar-19

(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 145
over Rs.50,000/- as on 31.05.2019
Total Arrears Amount pending Rs. 4,10,10,691.60
Total Outstanding Dues as on 31.05.2019 Rs. 4,41,58,105.99
(Arrears + Billed Amount for Mon May 2019)

Sanc. No. Name of Consumers Load Con. Last Bill Bill Arrear upto Outstanding
Status Date Type 30.04.19 as on 31.05.19
ML_1 Medical Officer 56 KVA In Service 4-May-19 CNT 18,51,775.31 25,28,720.76
PV_133087 Shafiq Ur Rehman 6 KW In Service 21-May- SBM 51,209.40 56,341.74
PV_180399 Pirbhari Officer 5 KW In Service 19 SBM
21-May- 3,09,116.35 3,72,581.28
PV_25754 Aslam 7.84 BHP In Service 19 SBM
18-May- 72,279.92 93,917.42
PV_124330 Mohd Imran 1 KW In Service 19 SBM
5-May-19 71,456.46 73,929.60
PV_125368 Ayub 7.5 BHP In Service 19-May- SBM 78,171.03 99,517.39
LP-103 M/S Alfalah Cold Storege Shaqeel 200 KVA In Service 19 CNT
15-May- 3,58,872.35 5,75,777.31
PV_120277 Ahmad
Abdul Rehman 6 KW In Service 19 SBM
20-May- 50,195.93 58,791.40
PV_98907 Yaqoob 8 KW In Service 19 SBM
10-May- 1,11,190.98 60,555.37
PV_125562 Munnaman 6 KW In Service 19 SBM
19-May- 1,08,012.17 64,552.95
PV_122526 Harish Kumar 5 KW In Service 19 SBM
5-May-19 75,238.05 90,754.78
PV_161152 Arto 10 KW In Service 4-May-19 CNT 1,57,688.47 1,77,926.31
PV_183825 Farmaan Kha S/O Saddeek Abdul 5 KW In Service 11-May- SBM 1,23,975.26 1,24,182.85
PV_87387 Kha
Ramesh Chand 2 KW In Service 19 SBM
4-May-19 51,307.23 70,332.02
PV_18528 E E Elec Mach Dep 5 KW In Service 17-May- SBM 1,61,128.05 1,86,081.09
PV_84529 Vinod Kumar Malhotra 3 KW In Service 19 SBM
8-May-19 77,541.14 1,27,869.08
PV_128865 Basemi 2 KW In Service 7-May-19 SBM 58,200.40 78,177.51
PV_127814 Sri Gm Amrish Singhal 26 KW In Service 4-May-19 CNT 85,360.43 1,36,082.24
PV_117774 Smt Shanti Devi 1 KW In Service 12-May- SBM 55,209.00 57,196.29
PV_123952 Mohhshafiq 6 KW In Service 19 SBM
19-May- 76,887.30 56,073.38
PV_ML-9 Sde Telephone Exchange 81 KW In Service 19 CNT
4-May-19 1,17,587.99 2,51,397.40

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, Sambhal Period
Apr-18 to Mar-19

PV_175340 Ahetsham S/O Mohd Ikram 5 KW In Service 31-May- CNT 88,907.96 1,51,963.82
PV_98910 Sri Anil Kumar 27 KVA In Service 19 CNT
9-May-19 88,791.62 1,07,150.15
PV_125892 Rafat 2 KW In Service 19-May- SBM 97,935.51 1,71,991.98
LP-66 M/S Ansar Chemical 62 KVA In Service 19 CNT
9-May-19 1,68,791.28 1,20,253.69
PV_161909 Mohd Naseem S/O Mohd Hanif 5 KW In Service 20-May- SBM 67,343.21 78,463.92
PV_2913 Rashid Ahamad 7.5 BHP In Service 19 SBM
18-May- 53,117.58 63,628.37
PV_137034 Rishi Pal Singh 2 KW In Service 19 SBM
26-May- 86,656.46 1,63,354.08
PV_147477 Jeet 2 KW In Service 19 SBM
8-May-19 78,425.55 1,13,668.98
PV_104605 Sohan Lal 6 KW In Service 19-May- SBM 60,031.94 59,844.44
PV_41506 Kotwali 20 KW In Service 19 CNT
10-May- 4,02,409.65 4,67,921.30
PV_146400 Raj Pal 1 KW In Service 19 SBM
5-May-19 67,685.72 94,914.99
PV_85761 Mohd Zanif 2 KW In Service 21-May- SBM 1,98,149.67 2,74,547.56
PV_101435 Maqbool Hasan 2 KW In Service 19 SBM
21-May- 2,15,334.53 3,15,013.38
PV_155078 Mohdarif 2 KW In Service 19 SBM
19-May- 61,982.37 88,766.34
PV_85085 Mohd Rafeeq 2 KW In Service 19 SBM
18-May- 67,864.44 1,06,416.94
PV_ML-2 M/S Medical Officer 167 KVA In Service 19 CNT
4-May-19 37,88,292.21 43,47,548.22
PV_116438 Ram Kumar 2 KW In Service 3-May-19 SBM 54,124.01 70,707.27
PV_137076 Zuber Ahmad 2 KW In Service 21-May- SBM 52,032.98 67,767.58
PV_128576 Mandaliya Ashram Padhti 39 KVA In Service 19 CNT
15-May- 58,210.02 1,48,212.13
PV_130939 Rafi Khan 2 KW In Service 19 SBM
13-May- 94,495.54 1,14,176.55
PV_140101 Mohdikrar 1 KW In Service 19 SBM
9-May-19 80,445.60 96,624.43
PV_136810 Faizul 2 KW In Service 10-May- SBM 62,269.27 75,149.73
PV_144798 Smtgulsan Rehman 1 KW In Service 19 SBM
21-May- 65,853.34 1,00,805.49
PV_133139 Thana Prabhari 15 KW In Service 19 CNT
4-May-19 6,44,516.38 7,44,424.83
PV_119916 Sub Divisional Engr 13 KW In Service 5-May-19 CNT 53,956.10 90,004.29
LP-20 M/S Devika Cold Storage 130 KVA In Service 2-May-19 CNT 5,14,807.02 7,90,267.56
PV_175179 Mobin S/O Mohd Yamin 4 KW In Service 9-May-19 SBM 68,797.84 80,876.47
PV_130659 Om Prakash 1 KW In Service 16-May- SBM 84,609.12 1,49,772.41
PV_150153 Mohd Mohsin 1 KW In Service 19 SBM
21-May- 62,714.60 74,796.86
PV_140981 Torab 4 KW In Service 19 SBM
21-May- 53,443.77 66,842.37
PV_123140 Sharee Ahd 23 KW In Service 19
7-Apr-19 61,827.66 61,827.66
LP-105 M/S Kishan Cold Storege C/O 250 KVA In Service 15-May- CNT 5,64,932.49 9,15,307.36
PV_157181 Mashqoor
Mohdshafeeq 1 KW In Service 19 SBM
9-May-19 94,547.42 1,23,518.98
PV_127730 M/S Amrish Singhal 30 KW In Service 4-May-19 CNT 81,913.00 1,41,721.29
PV_99534 Chidda Singh 8 BHP In Service 16-May- SBM 6,18,891.28 12,28,993.33
PV_104568 Mohd Shafikhan 6 KW In Service 19 SBM
20-May- 1,44,915.19 1,16,763.53
PV_104619 Abdul Samad 6 KW In Service 19 SBM
19-May- 84,364.23 87,354.36
PV_16007 Rasheed Ahmad 2 KW In Service 19 SBM
18-May- 73,807.73 1,28,102.84
PV_119350 A D M Prashasan 2 KW In Service 19 SBM
15-May- 1,22,618.56 1,41,891.69
PV_124633 Afsar 1 KW In Service 19 SBM
21-May- 62,552.75 1,00,871.41
PV_130460 Khursheed 1 KW In Service 19 SBM
3-May-19 58,031.73 86,176.62
PV_81510 Vijay Kumar S/O 2 KW In Service 6-May-19 SBM 3,61,138.89 3,97,374.57
PV_184443 Sapna Gupta W/O Madhusudan 2 KW In Service 23-May- SBM 58,435.32 89,939.44
PV_145621 Gupta
Anwar 1 KW In Service 19 SBM
6-May-19 59,280.53 67,219.79
PV_105132 Nazir Ahmad 6 KW In Service 18-May- SBM 1,64,928.47 2,16,413.04
PV_45822 Ganga Sahai 2 KW In Service 19 SBM
15-May- 59,724.32 88,952.14
PV_104592 Tej Ram Singh 9 KW In Service 19 SBM
19-May- 98,677.63 1,09,276.41
19
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, Sambhal Period
Apr-18 to Mar-19

PV_82857 Smt Amana Begum 2 KW In Service 18-May- SBM 56,289.34 89,649.79

PV_126286 Gudia Balmiki 2 KW In Service 19 SBM
7-May-19 73,503.43 1,11,629.06
PV_159813 Owes Aalam 2 KW In Service 12-May- SBM 2,61,080.84 2,75,058.17
PV_132019 Niza Muddin 5 KW In Service 19 SBM
20-May- 1,01,653.86 1,14,836.03
PV_97023 Mohd Umar 2 KW In Service 19 SBM
19-May- 1,31,635.29 1,85,125.94
PV_126018 Meera Kumari 2 KW In Service 19 SBM
18-May- 50,829.70 73,900.21
PV_85197 Parmanand S/O Khajanchi 2 KW In Service 19 SBM
11-May- 3,59,448.23 4,20,824.12
PV_82629 Rukhcha Devi 2 KW In Service 19 SBM
9-May-19 63,059.39 81,967.35
PV_118786 Hazi Rasid 52 KVA In Service 10-May- CNT 52,45,025.72 77,80,598.83
PV_130511 Musharraf Ali 2 KW In Service 19 SBM
21-May- 58,997.94 64,016.89
PV_147897 M/S Avon Fruits C/O Sartaj 36 KVA In Service 19
19-Feb-19 54,409.80 75,497.59
PV_108384 Ahmad
Qasin Hussain 2 KW In Service 8-May-19 SBM 61,451.99 1,05,101.81
PV_124636 Musarrat 1 KW In Service 21-May- SBM 1,02,115.97 1,58,199.08
PV_122800 Sandeep Dadwal 12 KW In Service 19 CNT
4-May-19 98,003.29 1,13,762.10
PV_175855 Bhushankar Gupta S/O Dayanand 2 KW In Service 14-May- SBM 67,378.77 80,581.25
PV_87660 Varshney
Ali Mohd 2 KW In Service 19 SBM
21-May- 85,923.95 1,07,450.09
PV_131193 Shaheydin 1 KW In Service 19 SBM
12-May- 70,359.14 1,09,332.21
LP-77 Vishal Enterprises 75 KVA In Service 19
30-Mar- 40,04,206.39 40,04,206.39
PV_109953 Iqbal 2 KW In Service 19 SBM
15-May- 64,958.74 1,10,770.79
PV_179896 Apar Goel S/O Ravindra Kumar 15 KW In Service 19 CNT
4-May-19 76,046.16 95,905.87
PV_85179 Abrar Husain 2 KW In Service 11-May- SBM 92,652.52 1,08,971.15
PV_145690 Kamil 8 BHP In Service 19 SBM
16-May- 78,910.47 93,998.35
PV_99938 Jai Prakash 9 KW In Service 19 SBM
16-May- 1,22,676.67 1,43,251.01
PV_104813 Raja Ram Singh 4 KW In Service 19 SBM
3-May-19 55,541.78 71,976.19
PV_81425 Hari Raj Saran S/O 3 KW In Service 4-May-19 SBM 1,10,818.34 1,37,101.10
PV_152351 Haseeb 3 KW In Service 14-May- SBM 52,748.24 62,436.38
PV_133923 Jora Singh 2 KW In Service 19 SBM
25-May- 58,826.77 74,517.01
PV_22237 Prahalad Kumar 2 KW In Service 19 SBM
6-May-19 50,444.69 59,558.22
PV_101309 Smtraj Bala 3 KW In Service 6-May-19 SBM 75,591.80 88,335.61
PV_159758 Supply Inspector 2 KW In Service 15-May- SBM 1,42,593.67 2,03,663.67
LP-71 M/S Indian Frozen Foods 1350 KW In Service 19 CNT
3-May-19 31,80,428.65 1,01,752.63
PV_130459 Sunil Kumar 1 KW In Service 7-May-19 SBM 80,580.53 1,22,448.37
PV_136848 Sekander Jaha 2 KW In Service 21-May- SBM 1,07,444.90 1,65,772.09
PV_43846 Khursheed Husain 2 KW In Service 19 SBM
14-May- 3,65,447.44 3,97,887.93
LP-89 Mohdraza S/O Mehfooj Husain 250 KVA In Service 19 CNT
17-May- 6,22,669.04 5,49,081.51
PV_124930 Daya Ram 1 KW In Service 19 SBM
9-May-19 50,833.15 97,412.21
PV_119006 Lal Singh 2 KW In Service 10-May- SBM 60,172.35 1,50,676.96
PV_201600 Jakir Husain S/O Munnu Khan 15 KW In Service 19 CNT
28-May- 1,08,622.77 1,54,099.33
PV_196023 M/S Muskan Floor Mill C/O Mohd 55 KVA In Service 19 CNT
28-May- 40,02,293.09 72,791.02
PV_123070 Kamil
Nafees Ullah 5 KW In Service 19 SBM
21-May- 5,10,089.69 6,25,377.66
PV_154274 Inam Ilahi 2 KW In Service 19 SBM
14-May- 63,028.18 81,422.79
PV_110736 Satish Chand 1 KW In Service 19 SBM
19-May- 66,992.13 1,09,569.95
PV_1105 BDO 5 KW In Service 19 SBM
9-May-19 2,04,646.77 2,56,060.74
PV_142301 Munabbar Ali 2 KW In Service 11-May- SBM 3,47,565.67 3,76,955.77
PV_102181 Umesh Aggarwal 5 KW In Service 19 SBM
3-May-19 54,045.17 64,158.69
PV_159084 Rashad Ali Khan 3 KW In Service 22-May- SBM 89,498.46 1,17,869.52
PV_131023 Akbar Ali 2 KW In Service 19 SBM
10-May- 67,324.08 78,782.00
19
Page 9 Internal Auditor :GAURAV SINGHAL & CO., Chartered Accountants,
143, Street No. 3, Thapar Nagar, Meerut - 250001
 INTERNAL AUDIT REPORT Internal Audit
Electricity Distribution Division, Sambhal Period
Apr-18 to Mar-19

PV_4745 Munsif Kachehri 5 KW In Service 15-May- SBM 1,19,124.14 1,49,574.52

PV_133058 Madhya Ganga Nehar 25 KW In Service 19 CNT
4-May-19 2,40,462.44 2,76,894.36
PV_112415 Maddan Lal 2 KW In Service 9-May-19 SBM 61,546.33 81,188.65
PV_105889 Ram Singh 1 KW In Service 10-May- CNT 2,28,013.39 2,37,645.67
PV_133140 Thana Prabhari 30 KW In Service 19 CNT
15-May- 11,09,338.50 19,96,328.16
PV_40933 Sibtey Hasan 2 KW In Service 19 SBM
5-May-19 54,908.34 1,02,023.60
PV_104240 Afsar Ali 6 KW In Service 19-May- SBM 61,096.76 73,016.46
PV_124597 Mohd Yameen 2 KW In Service 19 SBM
23-May- 65,376.45 1,10,673.68
PV_123047 Mohd Hafeez 5 KW In Service 19 SBM
6-May-19 3,73,214.20 3,85,832.73
PV_157533 Khursheed 5 KW In Service 13-May- SBM 54,096.85 68,489.23
PV_14250 Munnaear Husain 2 KW In Service 19 SBM
6-May-19 1,13,661.79 2,41,369.19
PV_131361 Smt Hasmi Begum 2 KW In Service 18-May- SBM 61,219.18 82,877.09
PV_171379 Smtizma Begum W/O Mohd Nasir 3 KW In Service 19 SBM
9-May-19 1,22,179.44 1,46,317.83
PV_167563 Ahsan Qureshi S/O Saddik Qureshi 5 KW In Service 17-May- SBM 86,648.12 99,203.22
PV_147887 Mohd Hilal S/O Akhtar Hasan 6 KW In Service 19 SBM
19-May- 50,633.89 68,381.03
PV_119288 Tabib Ahmad 2 KW In Service 19 SBM
21-May- 78,950.36 99,241.52
PV_128101 Matloob Husain 2 KW In Service 19 SBM
19-May- 1,05,472.02 1,94,104.41
PV_84601 SDM 3 KW In Service 19 SBM
15-May- 3,01,292.63 4,93,243.77
PV_147878 Nadeem Ahmad S/O Mukhtiyaar 6 KW In Service 19 SBM
14-May- 51,041.53 60,756.87
PV_115308 Ali
Mohd Arkan 1 KW In Service 19 SBM
6-May-19 67,653.06 1,94,350.53
PV_87627 Ramesh Chand Tandon 2 KW In Service 14-May- CNT 1,10,562.88 1,34,885.47
PV_159378 Raghunath Prasad 3 KW In Service 19 SBM
9-May-19 61,151.18 74,143.85
LP-44 M/S Noori Cold Storage 153 KVA In Service 2-May-19 CNT 1,06,253.31 71,245.98
PV_123148 Sunil Kumar 4 KW In Service 13-May- SBM 79,659.05 92,050.26
PV_147830 Tehsildar Sambhal 50 KVA In Service 19 CNT
10-May- 1,57,522.36 2,15,385.40
LP-97 M/S Kohinoor Cold Storage 225 KVA In Service 19 CNT
9-May-19 3,89,904.11 4,03,047.59
PV_146510 Ramswaroop 2 KW In Service 10-May- SBM 2,02,555.50 2,29,225.90
PV_157770 Brajesh 2 KW In Service 19 SBM
12-May- 51,724.71 68,471.06
PV_129417 Subhash Chand 2 KW In Service 19 SBM
10-May- 65,473.75 87,327.21
PV_118998 Mohd Umar 2 KW In Service 19 SBM
7-May-19 56,104.66 58,130.56

iv. Further, we also recorded that there are total 1593 connections (included above
connections) in Service/ PD/TD on which Arrear exceeds Rs.50,000/-. Total Arrears on
these connections amounts to Rs.19,73,82,202.38 (not including Billled amount for the
month of May 2019).

Page 10 Internal Auditor :GAURAV SINGHAL & CO., Chartered Accountants,

143, Street No. 3, Thapar Nagar, Meerut - 250001
 INTERNAL AUDIT REPORT Internal Audit Period
Electricity Distribution Division, Sambhal 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 Date of Days of delay of Sec Amount Assessed Amount Recovered
S.N. Name of Consumers Sec 3 date Sec 5 date
Report Checking 5 after Sec 3 Shaman Shulk Assessment Shaman Shulk Assessment
1 Chaman No.
105/36 8-Sep-18 Not issued Not issued --- Nil 14,427.00 Nil Nil
2 Guddu 143/17 29-Dec-18 Not issued Not issued --- Nil 1,719.00 Nil Nil
3 Istekhaar 49/19 7-Dec-18 Not issued Not issued --- Nil 22,446.00 Nil Nil
4 Muhd Ali 5/224 20-May-18 20-Jun-18 2-Aug-18 44 Nil 81,150.00 Nil Nil
5 Faiz 89/34 20-May-18 20-Jun-18 2-Aug-18 44 Nil 4,15,049.00 Nil Nil
6 Muhd Najim 126/10 20-May-18 12-Jun-18 2-Aug-18 52 Nil 1,16,223.00 Nil Nil
7 Kausar Hayat 125/05 20-May-18 19-Jun-18 2-Aug-18 45 Nil 1,35,361.00 Nil Nil
8 Aabda Begum 104/10 20-May-18 19-Jun-18 2-Aug-18 45 Nil 6,12,629.00 Nil Nil
9 Mairaj 5/223 20-May-18 19-Jun-18 2-Aug-18 45 Nil 43,374.00 Nil Nil
10 Sageer 126/07 20-May-18 19-Jun-18 2-Aug-18 45 Nil 54,792.00 Nil Nil
11 Najim 125/06 20-May-18 19-Jun-18 2-Aug-18 45 Nil 93,510.00 Nil Nil
12 Anvaar Hussain 5/227 20-May-18 19-Jun-18 2-Aug-18 45 Nil 23,443.00 Nil Nil
13 Mujahir 126/06 20-May-18 19-Jun-18 2-Aug-18 45 Nil 81,150.00 Nil Nil
14 Abdul Khalid 106/24 31-May-18 19-Jun-18 2-Aug-18 45 Nil 50,101.00 Nil Nil
15 Reshmavti 101/23 29-May-18 14-Jun-18 2-Aug-18 50 Nil 1,47,955.00 Nil Nil
16 Himayutulla 101/22 29-May-18 14-Jun-18 2-Aug-18 50 Nil 1,47,955.00 Nil Nil
Further, We also recorded that there are many 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.
Page 1 Internal Auditor :GAURAV SINGHAL & CO., Chartered Accountants,
143, Street No. 3, Thapar Nagar, Meerut - 250001
 INTERNAL AUDIT REPORT Internal Audit Period
Electricity Distribution Division, Sambhal 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:
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 Bill issued Days of Delay
1 Nidae Jehra 5779/190253 31.05.2018 25.09.2018 117
2 Asrafi Begum 5778/190260 06.06.2018 22.01.2019 230
3 Pragya Rastogi 1161/190267 10.07.2018 25.09.2018 77
4 Muhd Sahil 2281/190268 17.07.2018 25.09.2018 70
5 Abdul Mateen 1060/190270 23.07.2018 25.09.2018 64
6 Shelter Home 0444/196625 21.08.2018 05.01.2019 137
7 Prashant Kumar 1161/196626 29.08.2018 12.01.2019 136
8 Laeek 1060/196627 04.09.2018 05.01.2019 123
9 Dr Ritu Saxena 6890/196631 29.09.2018 15.02.2019 139
10 Reliance Jio Infocom Ltd. 1161/196632 10.09.2018 21.01.2019 133
11 Jiyaulhaq 1060/196633 08.10.2018 18.02.2019 133
12 TekChand 1060/196634 08.10.2018 27.12.2018 80
13 BJP Jila Adhyaksh Aawas 201598 20.12.2018 29.03.2019 99
14 Reliance Jio Infocom Ltd. 6891/214163 24.11.2018 15.03.2019 111
15 Muhd Kamar 214164 17.03.2019 27.05.2019 71
16 Indus Tower Ltd 6891/214161 18.01.2019 03.05.2019 105
17 Ajay Kumar Tyagi 5766/190263 20.07.2018 25.09.2018 67
18 Kamlesh 6890/190264 14.06.2018 12.09.2018 90
19 Farmudi 5778/190259 06.06.2018 12.09.2018 98

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, Sambhal Apr-18 to Mar-19

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 issued Days
1 Akhtar Ali 711901545735 24.08.2018 23.03.2019 211
2 Rubista Parveen A433/196533 21.11.2018 09.02.2019 80
3 Mujahid Husain A433/196524 30.10.2018 14.03.2019 135
4 Rubi Jahan 1077/186594 28.08.2018 28.12.2018 122
5 Lilivati 1947/196516 08.09.2018 17.04.2019 221
6 Chaandtara 0964/196513 04.09.2018 14.03.2019 191
7 Akhilesh Kumar 2401/196535 01.12.2018 14.03.2019 103
8 Muhd Yusuf 0962/170119 29.08.2018 19.04.2019 233

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 Notic u/s 3 Notic u/s 5
1 Armaan Ali 2 2281/154862 18-Mar-18 23-Apr-18 37 1,820.00 3-Apr-19 1-May-19
2 Muhd Irfaan 1 5669/128073 24-Jun-16 28-Dec-16 188 59,115.00 5-Apr-19 1-May-19
3 Muhd Hussain 2 1265/159671 27-Aug-16 27-Sep-16 32 23,860.00 5-Apr-19 1-May-19

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, Sambhal Apr-18 to Mar-19

4 Muhd Jamal 2 1161/135055 28-Dec-15 29-Nov-18 1068 86,227.00 5-Apr-19 1-May-19

5 Ziya Uddin 5 1201/096444 27-Nov-18 2,619.00 5-Apr-19 1-May-19
6 Akhtaar Vaarsi 1 5779/137139 20-Sep-18 64,049.00 5-Apr-19 1-May-19
7 Aasma 1 5781/136912 27-Jan-18 12-Sep-18 229 39,050.00 5-Apr-19 1-May-19
8 Rajpal Singh 1 1313/119547 8-Oct-18 24-Dec-18 78 616.00 5-Apr-19 1-May-19
9 Om Prakash 2 771709610131 27-Nov-18 13-Dec-18 17 1,142.00 5-Apr-19 1-May-19
10 Asgar 1 4763/136601 31-Mar-13 24-May-17 1516 49,514.00 1-May-19 1-May-19
11 Lokesh Kumar 1 1260/125149 12-Nov-17 43052 478.00 11-Apr-19 1-May-19
12 Muhammad 1 1260/158168 22-Mar-18 5-May-18 45 34,992.00 11-Apr-19 1-May-19
13 Khalil Ahmad 2 1161/154122 12-Apr-18 2-Aug-18 113

2. SUB DIVISION – 1

S.N. Name of Consumers Load (KVA) Conn. No. TD Date PD Date Days of Delay Amount Still Due Date of Notic u/s 3 or 5
1 Shamim Ahmad 2 4763/125691 8-Jul-16 30-Jan-17 207 61,676.00 Nill
5 Dara Singh 1 4763/133714 9-Aug-17 8-Jan-18 153 25,960.00 Nill
7 Najeer Ahmad 2 5769/129133 9-Dec-16 25-Nov-17 352 1,03,828.00 Nill
9 Salmaan 1 1161/147077 3-Sep-16 28-Apr-17 238 26,575.00 Nill
11 Sabir Ali 1 1162/124218 5-Jan-16 7-Feb-17 400 58,713.00 Nill
14 Imtiyaaj Hussain 2 1162/129136 2-Jan-17 7-Aug-17 218 68,573.00 Nill
15 Iliyaas 1 5785/136778 27-Nov-16 31-Mar-17 125 17,464.00 Nill
16 Muhd Gulsher 1 5785/137327 23-Dec-16 9-Apr-17 108 23,754.00 Nill
17 Shahjahan 2 6890/129115 24-Nov-16 9-Apr-17 137 54,204.00 Nill
18 KishanLal Kohli 2 1110/30919 22-Dec-16 19-May-17 149 18,545.00 Nill
20 Sher Ud Din 1 5781/18787 16-Mar-16 14-Feb-17 336 91,155.00 Nill
21 Irfan Khan 2 4763/129062 18-Jan-17 11-Jul-17 175 98,030.00 Nill
22 Rajeev Arya 2 1160/124441 10-Jan-17 6-Aug-17 209 88,624.00 Nill
27 Muhd Aslam 1 5785/83193 27-Aug-17 25-Jan-18 152 51,446.00 Nill
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, Sambhal Apr-18 to Mar-19

29 Allah Bakhsh 1 2190/133831 19-Mar-16 20-Jul-17 489 30,887.00 Nill

30 Naseem 1 2181/140642 23-Feb-16 17-Jul-17 511 27,744.00 Nill
32 Afsar Ali 2 6890/108671 30-Jun-14 24-Jan-17 940 97,678.00 Nill
33 Saifuddin Badar 2 1162/150762 5-Jan-17 6-Aug-17 214 1,20,594.00 Nill
34 Tashkeer Ahmad 2 1162/125654 8-Jan-17 6-Aug-17 211 84,509.00 Nill
36 Gyanesh Kumar 2 5781/132904 11-Aug-16 1-Mar-17 203 42,454.00 Nill
39 Abdul Hameed 2 5772/47585 18-Jun-15 20-Apr-17 673 69,090.00 Nill
40 Kaamni Arya 1 1160/146381 5-Jan-17 10-Aug-17 218 68,384.00 Nill
41 Muhd Aslam 1 5781/124166 12-Mar-16 7-Jan-17 302 50,777.00 Nill
42 Shabbeer 1 5781/124060 22-Nov-16 8-Apr-17 138 26,220.00 Nill
43 Raeesh 2 1162/131082 24-Oct-16 31-Mar-17 159 65,623.00 Nill
44 Haji Alauddin 1 4765/19518 18-Jun-16 8-Jan-18 570 58,034.00 Nill

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 or 5
1 Sunil Kumar 2 101/163305 6-Feb-18 6-Feb-18 8,613.00 Nill
2 Taufiq 2 326/164516 22-Jun-18 7-Aug-18 4,598.00 Nill
3 Majeed 2 E756/126424 28-Mar-16 28-Mar-16 2,09,844.00 Nill
4 Munna 2 E756/118753 21-Jan-18 21-Jan-18 35,253.00 Nill
5 Muhd Rafeeq 2 E756/143152 15-Jan-19 15-Jan-19 1,53,697.00 Nill
6 Shareef Ahmad 2 E756/103599 28-Mar-16 28-Mar-16 1,07,546.00 Nill
7 Rashid 2 E756/187836 15-Sep-18 15-Sep-18 1,35,236.00 Nill
8 Hasan Abbas 2 E756/108341 15-Sep-18 15-Sep-18 1,76,024.00 Nill
9 Kamar Abbas 2 E756/129083 15-Sep-18 15-Sep-18 1,32,674.00 Nill
10 Qayyum Raja 2 E756/143773 27-Sep-18 27-Sep-18 1,42,091.00 Nill
11 Raeesh Ahmad 2 E756/106415 15-Sep-18 15-Sep-18 1,34,077.00 Nill
12 Nafees Ahmad 2 E756/129538 12-Jan-19 12-Jan-19 1,03,208.00 Nill

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

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

13 Hafeez 2 E756/092372 30-Apr-17 30-Apr-17 1,48,345.00 Nill

14 Ahmad Jaan 2 E756/148622 12-Jan-19 12-Jan-19 1,06,373.00 Nill
15 Makbool 2 E756/131655 31-Aug-17 31-Aug-17 1,70,146.00 Nill
16 Hussain Ahmad 2 E756/127970 15-Sep-18 15-Sep-18 18,416.00 Nill
17 Munnan Qureshi 2 E756/126457 24-Sep-18 24-Sep-18 1,40,303.00 Nill
18 Nainsukh 2 E756/128602 12-Jan-19 12-Jan-19 1,00,658.00 Nill
19 Intejaar Hadi 2 E756/143595 12-Jan-19 12-Jan-19 2,20,078.00 Nill
20 Mahir Raja 2 E756/124084 12-Jan-19 12-Jan-19 99,438.00 Nill
21 Nawab Jaan 2 E756/144225 12-Jan-19 12-Jan-19 1,11,453.00 Nill
22 Nadeem Abbas 2 E756/126797 12-Jan-19 12-Jan-19 1,35,276.00 Nill
23 Mahmood Raja 2 E756/106430 12-Jan-19 12-Jan-19 1,16,254.00 Nill
24 Maskoor 2 E756/118560 15-Sep-18 15-Sep-18 1,45,512.00 Nill
25 Sabir Hussain 2 E756/129564 27-Sep-18 27-Sep-18 1,01,036.00 Nill
26 Chhuttan 2 E756/132433 15-Jan-19 15-Jan-19 52,097.00 Nill
27 Jahid 2 E756/132323 15-Sep-18 15-Sep-18 1,48,272.00 Nill
28 Mukhtaar Hussain 2 E756/111506 15-Jan-19 15-Jan-19 1,26,466.00 Nill
29 Muhammad Begum 2 E756/126812 15-Jan-19 15-Jan-19 1,56,634.00 Nill
30 Muhd Aslam 2 E756/129812 15-Jan-19 15-Jan-19 1,05,544.00 Nill
31 Aas Muhammad 2 E756/129812 27-Sep-18 27-Sep-18 1,57,063.00 Nill
32 Muhd Hasan 2 E756/106472 27-Sep-18 27-Sep-18 1,48,818.00 Nill
33 Masehat Jahan 2 E756/143772 27-Sep-18 27-Sep-18 1,17,846.00 Nill
34 HiraLal 2 E756/126801 27-Sep-18 27-Sep-18 1,14,298.00 Nill
35 Vaarsi 2 E756/129620 27-Sep-18 27-Sep-18 1,06,191.00 Nill

iii. Procedural Irregularities

Page 6 Internal Auditor :GAURAV SINGHAL & CO., Chartered Accountants,
143, Street No. 3, Thapar Nagar, Meerut - 250001
 INTERNAL AUDIT REPORT Internal Audit Period
Electricity Distribution Division, Sambhal Apr-18 to Mar-19

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.
Conn. No. Name of Consumers Supply Load Conn. Date Security (As per Secutiy Required Short Security
Type Master Data)
LP-38 M/S Alhuda Cold Storage H21T 160 KVA 28-Jan-14 1,43,551.00 3,20,000.00 1,76,449.00
LP-16 M/S Rama Cold Storage H21T 150 KVA 28-Jan-14 2,63,372.00 3,00,000.00 36,628.00
PV_122801 Mohd Zaid Mentha Factory 62T 56 KVA 29-Jan-14 1.00 1,12,000.00 1,11,999.00
LP-73 M/S Vivek Kumar H21T 100 KVA 27-Jan-14 98,500.00 2,00,000.00 1,01,500.00
LP-66 M/S Ansar Chemical H21T 62 KVA 27-Jan-14 62,900.00 1,24,000.00 61,100.00
LP-70 M/S Al Aznan Frozen Foods H21 580 KVA 28-Jan-14 5,80,000.00 11,60,000.00 5,80,000.00
LP-75 Qutubuddin H21 120 KVA 28-Jan-14 1.00 2,40,000.00 2,39,999.00
LP-33 M/S Roshan Cold Storage H21T 225 KW 28-Jan-14 1.00 4,50,000.00 4,49,999.00
LP_86 Faiz Iqbal H21T 500 KVA 17-Dec-14 6,00,000.00 10,00,000.00 4,00,000.00
LP-20 M/S Devika Cold Storage H21T 130 KVA 28-Jan-14 1,64,000.00 2,60,000.00 96,000.00
LP-80 Rahat Ali S/O Qureshi H21T 171 KW 29-Jan-14 1,50,000.00 3,42,000.00 1,92,000.00
LP-81 Mint Export M/S Subham Jain H21 75 KVA 27-Jan-14 1.00 1,50,000.00 1,49,999.00
LP-34 M/S Tahir Cold Storage H21T 150 KVA 28-Jan-14 52,800.00 3,00,000.00 2,47,200.00
LP-52 M/S Arora Aromatics Pvt Ltd H21T 400 KVA 28-Jan-14 5,62,732.00 8,00,000.00 2,37,268.00
LP-78 M/S Yousuf & Sons H21T 88 KW 29-Jan-14 75,000.00 1,76,000.00 1,01,000.00
LP-19 M/S Uptown Cold Storage H21T 250 KVA 28-Jan-14 2,55,000.00 5,00,000.00 2,45,000.00
LP-63 M/S Habib Cold Storage & Ice Factory H21T 71 KVA 27-Jan-14 68,000.00 1,42,000.00 74,000.00
LP-90 Atiqurrehman S/O Ataurrehman H21T 170 KVA 16-Mar-16 2,04,000.00 3,40,000.00 1,36,000.00
PV_103750 Sri Ajij Ur Rehman H21T 90 KW 28-Jan-14 1.00 1,80,000.00 1,79,999.00
LP-57 M/S Qureshi Cold Storage H21T 130 KVA 28-Jan-14 44,700.00 2,60,000.00 2,15,300.00
LP-56 M/S Tareen Cold Storage H21T 130 KVA 28-Jan-14 44,700.00 2,60,000.00 2,15,300.00
LP-77 Vishal Enterprises H21T 75 KVA 27-Jan-14 75,000.00 1,50,000.00 75,000.00
LP_87 Sri Lukman Ahmed Sadiq H21T 100 KVA 17-Dec-14 1,00,000.00 2,00,000.00 1,00,000.00
PV_133143 M/S Aks Food Prouduct C/O Vishal Arya H21T 90 KW 21-Dec-15 23,000.00 1,80,000.00 1,57,000.00
Page 7 Internal Auditor :GAURAV SINGHAL & CO., Chartered Accountants,
143, Street No. 3, Thapar Nagar, Meerut - 250001
 INTERNAL AUDIT REPORT Internal Audit Period
Electricity Distribution Division, Sambhal Apr-18 to Mar-19

PV_133099 Mohd Umar S/O Atiqurrahman H21 70 KVA 27-Jan-14 1.00 1,40,000.00 1,39,999.00
LP-67 M/S Janta Cold Storage H21T 150 KVA 28-Jan-14 1,50,000.00 3,00,000.00 1,50,000.00
LP-89 Mohdraza S/O Mehfooj Husain H21T 250 KVA 16-Mar-16 2,50,000.00 5,00,000.00 2,50,000.00
PV_47 Kirshi Yantra Udyog Shala 62T 56 KVA 29-Jan-14 1.00 1,12,000.00 1,11,999.00
LP-14 M/S Kothiwal Cold Storage H21T 147 KVA 28-Jan-14 1,58,000.00 2,94,000.00 1,36,000.00
LP-69 M/S Surendra Traders H21T 125 KVA 27-Jan-14 75,000.00 2,50,000.00 1,75,000.00
PV_LP-88 Mohd Nasir S/O Mohd Aqil H21T 150 KVA 16-Mar-16 1,50,000.00 3,00,000.00 1,50,000.00
LP-39 M/S Owesh Cold Storage H21T 200 KVA 28-Jan-14 2,40,000.00 4,00,000.00 1,60,000.00
LP-42 M/S Om Cold Storage H21T 110 KVA 27-Jan-14 37,500.00 2,20,000.00 1,82,500.00
LP-44 M/S Noori Cold Storage H21T 153 KVA 28-Jan-14 1,41,500.00 3,06,000.00 1,64,500.00
LP-61 M/S New Qureshi Bone Industries H21T 300 KVA 28-Jan-14 85,800.00 6,00,000.00 5,14,200.00

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, Sambhal 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. 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
fixed assets.

Page 1 Internal Auditor :GAURAV SINGHAL & CO., Chartered Accountants,

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

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, Sambhal 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 31.01.2019 31.03.2019 has
B Receipt Account Tallied upto Nil not yet been
31.01.2019 prepared upto
C Earmarked Capital Tallied upto Nil date of Report.
Fund Account 31.01.2019 Therefore, we
D Other Accounts Tallied upto Nil are unable to
31.01.2019 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)
Supply Not provided Not Applicable Not Applicable Not Applicable
Works Not provided Not Applicable Not Applicable Not Applicable

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, Sambhal Period
Apr-18 to Mar-19

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.
Further, the division failed to provide details regarding TDS demand outstanding as on the
date of report as shown on the Traces Portal of the Division. This may result in serious
discrepancy.

(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 January 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.
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.

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, Sambhal Period
Apr-18 to Mar-19

8. There might be TDS demand standing on Traces portal of the Division. The Details
regarding this was not made available to us uptill the date of Report.

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, Sambhal Period
Apr-18 to Mar-19

ANNEXURE - 3

INTERNAL AUDIT REPORT

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

S.N. Important Points Remarks

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