ANNEXURE-XI (Para 21)

Audit certificate to be furnished by each party personnel for local audit inspection of Postal units Certified that I have exercised the audit checks prescribed in the relevant sections and paras of P&T Audit Manual Part-I(Inspection) as amended vide O.O. No. Audit/Audit Norms-2000/F-106/2000-2001/965-980 dated 31 March 2000 and that no item of check prescribed or to be carried out under special orders issued from time to time has been overlooked either in the distribution of the duties or in the actual performance of work during the inspection.

SR. AO/AO/AAO/SR. AUDITOR/AUDITOR

Subject: Local Audit Inspection Report of ____________________. Sir, Kindly find enclosed herewith Local Audit Inspection Report of ______________ from _____________ to ___________ with the following documents. 1. 2. 3. 4. 5. 6. 7. 8. 9. 10. 11.
12.

File containing office copy (Sl. 1 to

File containing a replied memos/annexure/Inspection Report etc. (Sl. 1 to ) Distribution of work among the party members along with completion certificate Daily Progress Report. Attendance Sheet of party members Top Sheet Section-A (Annex9ure-X) Appendix-IV to Annexure-X (Top Sheet) Statement of Information Date Bank Information on IT Paras Survey questioner on IT Application
Floppy of Inspection Report alongwith I.Memos, Key Documents and Annexure etc.

13. 14.

Information on fraud cases Information on Arbitration cases

Yours faithfully, Sr. AUDIT OFFICER (INSPECTION)

CHECK LIST OF ATTACHED DOCUEMENTS WITH INSPECTION REPORT SUBMITTED BY INSPECTING OFFICER

Sl. No. 1 2

Details

Remarks (Attached or Not)

Floopy Introductory, functions, Annual budget & Expenditure figure for the last two year 3(a) Top Sheet Section A (Annexure X) 3(b) Appendix IV to Annexure X (Top Sheet) 4 Inspection Report along with replied I.Memos, Key Documents & Annexure etc. KDs to be linked with inspection reports (Office copy) 5 Settlement of old outstanding paras, if no para settled reasons thereof to be furnished 6 Statement of information on Inspection Report etc(Separate contribution for each member of the party is to be given in statement) 7 Percentage of Audit check and the quantity of Audit check done (By each Member of party) 8 Date Bank statement duly filled in by date directly by the I.O. 9 Information on IT Paras, if no information reason thereof to be furnished. 10 Survey questioner on IT Applications 11 It is certificated that all the fraud cases recorded by the auditee unit during the period under audit have been examined. 12 All the vigilance cases reported during the period under inspection has been examined 13 Annexure of Approved Matrix and Information relating to Vouchers Audited. PART-II 1. Attendance Sheet of party members 2 Distribution of work among the party members noted by each along with completion certificate. 3. Daily Progress Report with the approval of I.O. 4 Office copies of Inspection Memos Note: The material of above Part I & Part II are to be kept separately in file cover and separate page numbering to be marked. Sr. Auditor (TA-II) Date:

POST AND TELECOMMUNICATION AUDIT OFFICE, DELHI-110054 Report on the Inspection of the . PART I (A) 1. INTRODUCTORY Period New Delhi

Details of Audit & Executive Inspection Name of Inspection Officer & Designation a) Present Audit Inspection Sh. b) Last Audit Inspection c) Executive Inspection d) Internal Audit Inspection 2. Sl. No. 1 2 3 4

Charge of the office held since the last audit inspection Name of the Officer Period From

To

3. Number of irregularities noticed but could not be settled during the local audit inspection and including in the Report. Test Audit Note/procedural Part-II-A Part-II-B Part-III A Part-III -B

General condition of Accounts Senior Audit Officer P&T Audit Office, Delhi-54

SECTION B (To be filled by the OAD-HQs) 1. Date of receipt of Report in OAD (HQ) 2. Date of submission in the section to BO/OAD(HQ) 3. Date of submission to Director/Dy. Director 4. Suggestions if any received from Inspection Officer. The draft audit inspection report with the half margin/Inspection Memos, replies and connected records are submitted for approval after scrutiny. Deputy Director/Director Sr. AO/AO

SECTIONC (To be filled by OAD/H.Qrs after approval of the Inspection Report) 1. Date of approval by Dy. Director/Direcor 2. Date on which sent for typing 3. Date of return from typing 4. Date of dispatch to Auditee unit 5. Action taken on point/case sent by Head Quarter for investigation during inspection 6. Part II A paras marked as PDP___________________________ DP____________________________ SECTION D (To be filled by the OAD/H.Qrs after approval of the report by Director/Dy. Director) Contributions: Sl. No. Name & Designation Part II A No. of Paras Financial effect Part II B No. of paras

AAO OAD HQrs

Sr. AO/AAO OAD HQrs SECRET

ANNEXURE X (TOP SHEET) (Para 21.2 and 21.2.1) POST AND TELECOMMUNICATIONS AUDIT OFFICE DELHI-54 Top sheet for inspection report Name of the unit/organization inspection Section A (To be filled by the Local Audit Party) 1. i. ii. iii. iv. v. vi. Period of Inspection from ___________ to ____________ Actual number of party days excluding holidays ____________ Last inspected spell ___________________________________ Period of accounts covered during last inspection ___________ Period of accounts covered during the current inspection ________ Whether extension was applied for Yes/No (b) extension granted ______ Name of Party Members (i) Name of Inspecting Officer 1. 2. (ii) 1. 2. (iii) 1. 2. 2. i. ii. 3. 4. Shri ___________________________, Sr. AO/AO Shri ___________________________, Sr. AO/AO Shri __________________________ , AAO Shri __________________________ , AAO Shri __________________________, Sr. Adr/Adr Shri __________________________, Sr. Adr/Adr If yes, the date of discussion If no the reasons may be given Audit Certificate as per Appendix 1,2,3&4 reg. work done as per duty list by the respective, Date of Dispatch of the Report of TA , H.Q Submitted to the Dir/Dy. Dir/Sr. AO incharge, P&T Audit Office for further necessary action Place: Date: AO Inspection party members are enclosed. If yes, the number of party days for which (a ) extension sought ______

Asstt. Audit Officer

Sr. Auditor/Auditor

Whether the Repot was discussed with the head of the auditee unit Yes/No

APPENDIX 4 TO ANNEXURE X (TOP SHEET)

(Para 21.2.2 and 21.2.3) Statistical information on important checks conducted during local audit Inspection Office of the ____________ Name ____________________________, Senior Auditor/Auditor Sl. No. Particulars 1 Checking of contingent bills including direct payments bill, purchase of (a) (b) (c) (d) furniture and other equipment etc. Quantum of checks: Below Rs. 20,000 Total No. of such contingent bills Total No. of bills checked Monetary value objected in audit Part II B 2 (a) Para No. Monetary Value Payments under Central Government Employees Group Insurance Scheme Quantum of check 100 per cent for selected month and per cent for rest of year (b) (c) (d) Total cases of final payment under CGEGIS Total cases checked Excess payment noticed Part III A 3 (a) (b) (c) Para No. Monetary Value Check of Interest calculations of GPF subscribers Quantum of check Total No. of GPF cards maintained Total No. of interest calculations checked 25 per cent

1 per cent

(d)

Excess payments noticed Part II B Para No. Monetary Value Complete check of Service Books and Leave accounts of all official retiring before next audit Quantum of check Total No. of employees retiring during next year Total No. of SB and L/A checked Irregularities noticed in SB and L/A Part II B Part II C Para No. Monetary Value Para No. Monetary Value 100 per cent

4 (a) (b) (c) (d)

5 (i) (ii) (iii) (iv)

Productivity Linked Bonus Quantum of checks Total PLB Total PLB checked Excess Payments detected Part IIIA Para No. Monetary Value

50 per cent

Note: The checks, which are not applicable in the unit inspected, may be indicated as N.A. Certified that I have exercised the audit checks prescribed in the relevant sections and paras of P&T Audit Manual Part-II (Inspection) as amended vide O.O. No. Audit/Audit Norms 2000/F-106/2000-2001/965 -980 dated 31st March 2000 and no item of check prescribed or to be carried out under special orders issued from time to time has been overlooked, either in the distribution of the duties are in the actual performance of work during the inspection:-

Signature Sr. Auditor/Auditor

APPENDIX 4 TO ANNEXURE X (TOP SHEET) (Para 21.2.2 and 21.2.3) Statistical information on important checks conducted during local audit Inspection Office of the ____________ Name ____________________________, Senior Audit Officer/ Audit Officer Sl. No. Particulars 1 Complete review of accounts of projects/works costing Rs. 3 to Rs. 5 crore completed since last audit (a) Quantum of checks prescribed 25 per cent (b) Total No. of such project/works completed since last audit (c) Total No. of project/works reviewed (d) Audit result included in the draft inspection report together with monetary value Part II A Part II B Para No. Monetary Value Para No. Monetary Value 2 (a) Scrutiny of regular works contracts/agreement executed during the year Quantum of check (i) Contracts more than Rs. 1 lakh (b) (c) (d) (e) 100 per cent (ii) Contracts upto Rs. 1 lakh 50 per cent Total No. of write off cases under each category finalized in the (i) year covered in audit. (ii) Total No. of such cases scrutinized during local audit inspection (i) (ii) No. of contracts no examined with reasons Audit result included in the draft inspection report together with monetary value Part II A Part II B Para No. Monetary Value Para No. Monetary Value

3 (a)

Scrutiny of write off cases (TRA) Quantum of check (a) above Rs. 10,000 100 per cent (b) above Rs. 5,000 but below Rs. 10,000 50 per cent Total no. of write off cases under each category finalized in the year covered in audit. Total No. of such cases scrutinized during local audit inspection Audit result included in the draft inspection report together with monetary value Part II A Part II B Para No. Monetary Value Para No. Monetary Value

(b) (c) (d)

4 (a) (b) (c) (d) (e) (f)

Scrutiny of long outstanding telephone revenue (item 3(b) of TRA) Total No. of exchange Total revenue outstanding as on _____ No. of exchange in respect of which outstanding position was reviewed. No. of subscribers of exchanges mentioned in (c) having outstanding of Rs. 25,000 or more No. of such cases out of the cases mentioned in (d) above reviewed and total amount involved Amount of outstanding revenue pointed out in audit Part II B Part II C Para No. Monetary Value Para No. Monetary Value

5 (i) (ii) (iii) (iv)

1. 2.

Amount of short/non-billing pointed out in audit (in Rs.) Value added services viz. Cellular, Mobile, Pager, etc Basic Services Non-directory items viz. Speech/TP/Data Circuits, NB lines, etc. Others
Note:

Para No. Amt. Amount

After covering the cases due for current audit, the project review and contract audit can The checks, which are not applicable to the unit inspected, may be indicated as N.A. Certified that I have exercised the audit checks prescribed in the relevant sections and paras of P&T Audit Manual Part-II (Inspection) as amended vide O.O. No. Audit/Audit Norms 2000/F-106/2000-2001/965 -980 dated 31st March 2000 and no item of check prescribed or to be carried out under special orders issued from time to time has been overlooked, either in the distribution of the duties are in the actual performance of work during the inspection:-

include cases not audited during immediately preceding spell of audit.

Signature Sr. Audit Officer/Audit Officer

APPENDIX 4 TO ANNEXURE X (TOP SHEET) (Para 21.2.2 and 21.2.3) Statistical information on important checks conducted during local audit Inspection Office of the ____________ Name ____________________________,Assistant Audit Officer Sl. No. Particulars 1 Complete review of accounts of projects/works costing Rs. 3 crore completed during the year covered in audit (a) Quantum of checks prescribed 10 per cent (b) Total No. of projects/works (c) Total No. of projects (out of (b) above) reviewed (d) Audit result included in the draft inspection report together with monetary value Part II A Part II B Para No. Monetary Value Para No. Monetary Value 2 (a) (b) (c) (d) (e) Scrutiny of job contracts/agreement executed during the year Quantum of check (i) Contracts more than Rs. 1 lakh 100 per cent (ii) Below Rs. 1 lakh 50 per cent Total No. of such contracts under each category. (i) (ii) Total No. of contracts scrutinized in details under each category (i) (ii) No. of contracts no examined with reasons Audit result included in the draft inspection report together with monetary value Part II A Part II B Para No. Monetary Value Para No. Monetary Value Checking of Project Estimates-specification and justification provided, cash and stores provision made therein etc. Quantum of check prescribed 25 per cent P/Es sanctioned during the year of audit Total No. of projects sanctioned during the year covered in audit Total no. of projects examined out of (b) above Audit result included in the draft inspection report together with monetary value Part II A Part II B Para No. Monetary Value Para No. Monetary Value Scrutiny of Rent and Guarantee cases for provision of L/T

3 (a) (b) (c) (d)

(a) (b) (c) (d)

connections, NE lines speech circuits and other telephone /telegraph installations Quantum of check prescribed Total no. of such rent & guarantee cases Total no. of rent & guarantee cases scrutinized in details Loss of revenue due to delayed/non-provisions of services including wrong fixation of R&G pointed in audit Part II A Part II B Para No. Monetary Value Para No. Monetary Value Scrutiny of services provided on licence system including fixation of licence fee/royalty recoverable Quantum of check prescribed No. of licensed system cases finalized No. of cases examined in audit Loss of revenue due to delayed/non-provisions of services including wrong fixation of R&G pointed in audit Part II A Part II B Para No. Monetary Value Para No. Monetary Value
Note:

100 per cent cases finalized since last audit

5 (a) (b) (c) (d)

100 per cent cases finalized since last audit

1. 2.

After covering the cases due for current audit, the project review and contract audit can The checks, which are not applicable to the unit inspected, may be indicated as N.A. Certified that I have exercised the audit checks prescribed in the relevant sections and paras of P&T Audit Manual Part-II (Inspection) as amended vide O.O. No. Audit/Audit Norms 2000/F-106/2000-2001/965 -980 dated 31st March 2000 and no item of check prescribed or to be carried out under special orders issued from time to time has been overlooked, either in the distribution of the duties are in the actual performance of work during the inspection:-

include cases not audited during immediately preceding spell of audit.

Signature Sr. Audit Officer/Audit Officer

Statement of Information to be attached with the Inspection Report:

Particulars of units inspected: 1. 2 3(a) (b) (c) (d) (e) 4 5 6 (a) (b) (c) (d) (e) (f) Whether the Inspection Report has been drafted in prescribed format. Whether the report has been drafted neatly Total Nos. of I.Memos issued Nos. of I Memos issued for requisition of records (I.Memo No. & Date) Nos. of I. Memos accepted by the Auditee (I.Memo No. & Date) Nos of I Memos replied by the Auditee (I.Memo No. & Date) Nos of I Memos not replied by the Auditee (I.Memo No. & Date) Criteria of selection of vouchers, works, contracts etc in the inspection report Whether paras of I.R. has been properly linked or not Whether Inspection report has been submitted along with following documents: Whether hand written Inspection Report submitted, if no, reasons Whether Office copies of I Memo issued have been submitted. Whether replied copies of I Memo have been submitted. Whether Annexure have been submitted (mention Annexure Nos. submitted with Inspection Report). Whether Budget allotment and expenditure figures for last two years have been submitted. Whether attendance sheet of party members has been submitted

(g)

Whether KDs in support of observations made have been attached (Please indicate parawise KDs required, KDs attached and KDs not attached (with reasons) Whether work distribution has been submitted Whether completion report of work has been submitted in respect of each member who had been assigned the job. Please indicate name of party members and state whether Daily Progress Report of each party member has been submitted. Whether Top Sheet for Inspection Report duly filled by Inspecting officer has been submitted. Whether outstanding items of O.M/Previous Inspection reports of the unit concerned were settled/recommended for settlement, if so details thereof may be stated. If else reasons thereof may be furnished. Name of Head of the Auditee with complete Postal Address with Telephone No.

(h) (i) (j) (k) (l)

Name & Designation Complete Postal of the unit Head of Address

Telephone No.

Auditee Name, Designation and complete Postal Address of the Internal Audit Name & Designation Complete Postal wing of concerned unit of the unit Head of Auditee IR date to be submitted Address Actual date of submission

Telephone No.

Time schedule of submission of Inspection Report

In case of delay reasons of delay

10

Party Composition

11 12 13 14

Contribution of Para by the Auditors, Sr. Auditors, AAO, AO/Sr.AO Potential draft paras (indicate para No.) Audit Notes issued (Indicate para No. of the report) Any other information.

Name of Adr/AAO/ AO/ Sr. AO

Part of IR & Para No. Remarks of Sr. AO contributed

Signature of I.O. (Incharge)

Proforma A Data Bank for Inspection Units of MTNL

Sl. Name No. of the unit 1 2 3 Functions of the unit Accommo dation/ transfer of function during the year if any 4 Hierarchy/ Organisational Chart 5 6 7 8 9 10 Sanctioned strength Men in position Budget controlling authority/self/other Budget Total Unit by 11 12 Period of inspection No. of No. of maintenance projects party days 13 more than Rs( Crore) (Details may be given in Annexure E) 14 No. of 31 St March 15 16 17 Total Remarks allotment expenditure inspected DEL as on receipt

INFORMATION ON IT PARAS ON INFORAMTION SYSTEMS FOR____________________

Name Name of BSNL/MTNL units in respect of which IRs issued during the 1 month 2 3 4 5 6 Total No. of IRs issued during the month Total No. of IIA & IIB Total No. of IT Audit Reasons if there is no paras Paras IT paras

NB: In case there are no IT audit paras, reasons for the same may be mentioned clearly.

SURVEY QUESTIONNAIRE FOR IT APPLICATIONS

Name of the Unit (___________________________) Sl. No. Name of the IT Application Functional IT system Details of Software area covered * architecture** (Operation Application system (s) system(s) 3 4 5(i) 5(ii) Location: Details of hardware Networking software 5(iii) Hardware including terminals employed 6(i) Networking hardware employed 6(ii)

*- Accounting system, Financial Management System, Inventory/Stock Management System, Decision Support System (MIS), Manufacturing/Engineering system, Payroll, Personnel and Administration, Marketing, Sales, ERP, R&D and other (Please specify) **- File Server System, Client Server System, Distributed Processing System or Web based/EDI Level of dependency on application *** Systems bearing on financial & accounting aspects Yes/No 8 Date of system becoming Total investment Rs. In lakhs operational 9 Hardware 10(i) Software 10(ii) Methodology adopted in developing the application system ***** 12

7 ***- High, Medium or low Current status of IT systems (if systems under development) **** 11(i)

Total project cost (Rs. In lakhs) Target date of completion (if system under development) 11(ii) 11(iii)

****- Feasibility Study Stage, User Requirement Specification Stage, Design Stage, Development Stage, Testing Stage, Parallel Run Stage of Implementation Stage. *****- COBIT, CMM etc.

CERTIFICATE REGARDING FRAUD AND VIGILANCE CASES

Certified that as per information there was fraud case in _________________ and there were no vigilance cases and were checked.

SR. A.O/A.O. (INSPECTION)

Categorization of Paras included in the Inspection Report as per approved Matrix

Sl. Part of Para Categorization Money Contributed by Whether Money value No. Inspection No. of of para as per value of (Name of the A/Note of the Audit Report Report Matrix the para party person must submitted to Note be entered here) Report submitted. Section

No. of vouchers audited by the Inspection Party

Total expenditure of the selected month

(Ref: TA-II/Inst. To IOs/Sr.AOs/F-1090/141 to 156 dated 25.4.2007) Signature of the Inspecting Officer

Sr. Audit Officer (TA) P&T Audit Office Delhi-110054 Subject: Local Audit Inspection Report of ____________________. Sir, Kindly find enclosed herewith Local Audit Inspection Report of ______________ from _____________ to ___________ with the following documents. 1. 2. 3. 4. 5. 6. 7. 8. 9. 10. 11.
12.

File containing office copy (Sl. 1 to

File containing a replied memos/annexures/Inspection Report etc. (Sl. 1 to ) Distribution of work among the party members along with completion certificate Daily Progress Report. Attendance Sheet of party members Top Sheet Section-A (Annexure-X) Appendix-IV to Annexure-X (Top Sheet) Statement of Information Date Bank Information on IT Paras Survey questioner on IT Application
Floppy of Inspection Report alongwith I.Memos, Key Documents and Annexure etc.

13. 14.

Information on fraud cases Information on Arbitration cases

Yours faithfully, SR. AUDIT OFFICER (INSPECTION)

CHECK LIST OF ATTACHED DOCUEMENTS WITH INSPECTION REPORT SUBMITTED BY INSPECTING OFFICER

Sl. No. 1 2

Details

Remarks (Attached or Not)

Floopy Introductory, functions, Annual budget & Expenditure figure for the last two year 3(a) Top Sheet Section A (Annexure X) 3(b) Appendix IV to Annexure X (Top Sheet) 4 Inspection Report along with replied I.Memos, Key Documents & Annexure etc. KDs to be linked with inspection reports (Office copy) 5 Settlement of old outstanding paras, if no para settled reasons thereof to be furnished 6 Statement of information on Inspection Report etc(Separate contribution for each member of the party is to be given in statement) 7 Percentage of Audit check and the quantity of Audit check done (By each Member of party) 8 Date Bank statement duly filled in by date directly by the I.O. 9 Information on IT Paras, if no information reason thereof to be furnished. 10 Survey questioner on IT Applications 11 It is certificated that all the fraud cases recorded by the auditee unit during the period under audit have been examined. 12 All the vigilance cases reported during the period under inspection has been examined 13 Annexure of Approved Matrix and Information relating to Vouchers Audited. PART-II 1. Attendance Sheet of party members 2 Distribution of work among the party members noted by each along with completion certificate. 3. Daily Progress Report with the approval of I.O. 4 Office copies of Inspection Memos Note: The material of above Part I & Part II are to be kept separately in file cover and separate page numbering to be marked. Sr. Auditor (TA-II) Date:

POST AND TELECOMMUNICATION AUDIT OFFICE, DELHI-110054 Report on the Inspection of the ________________________________ PART I (A) 4. INTRODUCTORY

Details of Audit & Executive Inspection Name of Inspection Officer & Period Designation a) Present Audit Inspection b) Last Audit Inspection c) Executive Inspection d) Internal Audit Inspection 5. Charge of the office held since the last audit inspection Sl. No. Name of the Officer Period From

To

6. Number of irregularities noticed but could not be settled during the local audit inspection and including in the Report. Major Irregularities Test Audit Note/procedural Part-I- B Part-II-B Irregularities Part-III A Part-III -B General condition of Accounts Audit Officer P&T Audit Office, Delhi-54

SECTION B (To be filled by the OAD-HQs) 5. Date of receipt of Report in OAD (HQ) 6. Date of submission in the section to BO/OAD(HQ) 7. Date of submission to Director/Dy. Director 8. Suggestions if any received from Inspection Officer. The draft audit inspection report with the half margin/Inspection Memos, replies and connected records are submitted for approval after scrutiny. Deputy Director/Director Sr. AO/AO

SECTIONC (To be filled by OAD/H.Qrs after approval of the Inspection Report) 7. Date of approval by Dy. Director/Direcor 8. Date on which sent for typing 9. Date of return from typing 10. Date of dispatch to Auditee unit 11. Action taken on point/case sent by Head Quarter for investigation during inspection 12. Part II A paras marked as PDP___________________________ DP____________________________ SECTION D (To be filled by the OAD/H.Qrs after approval of the report by Director/Dy. Director) Contributions: Sl. No. Name & Designation Part II A No. of Paras Financial effect Part II B No. of paras

AAO OAD HQrs

Sr. AO/AAO OAD HQrs SECRET

ANNEXURE X (TOP SHEET) (Para 21.2 and 21.2.1) POST AND TELECOMMUNICATIONS AUDIT OFFICE ______________ Top sheet for inspection report Name of the unit/organization inspection: __________________________________ Section A (To be filled by the Local Audit Party) 5. i. ii. iii. iv. v. vi. Period of Inspection from ___________ to ____________ Actual number of party days excluding holidays ____________ Last inspected spell ___________________________________ Period of accounts covered during last inspection ___________ Period of accounts covered during the current inspection ________ Whether extension was applied for Yes/No (b) extension granted ______ Name of Party Members (iv) Name of Inspecting Officer 3. 4. (v) 3. 4. (vi) 1. 2. 6. i. ii. 7. 8. Shri ___________________________, Sr. AO/AO Shri ___________________________, Sr. AO/AO Shri __________________________ , AAO Shri __________________________ , AAO Shri __________________________, Sr. Adr/Adr Shri __________________________, Sr. Adr/Adr If yes, the date of discussion If no the reasons may be given Audit Certificate as per Appendix 1,2,3&4 reg. work done as per duty list by the respective, Date of Dispatch of the Report of TA , H.Q Submitted to the Dir/Dy. Dir/Sr. AO incharge, P&T Audit Office for further necessary action Place: Date: AO Inspection party members are enclosed. If yes, the number of party days for which (a ) extension sought ______

Asstt. Audit Officer

Sr. Auditor/Auditor

Whether the Repot was discussed with the head of the auditee unit Yes/No

APPENDIX 4 TO ANNEXURE X (TOP SHEET)

(Para 21.2.2 and 21.2.3) Statistical information on important checks conducted during local audit Inspection Office of the ____________ Name ____________________________, Senior Auditor/Auditor Sl. No. Particulars 1 Checking of contingent bills including direct payments bill, purchase of (a) (b) (c) (d) furniture and other equipment etc. Quantum of checks: Below Rs. 20,000 Total No. of such contingent bills Total No. of bills checked Monetary value objected in audit Part II B 2 (a) Para No. Monetary Value Payments under Central Government Employees Group Insurance Scheme Quantum of check 100 per cent for selected month and per cent for rest of year (b) (c) (d) Total cases of final payment under CGEGIS Total cases checked Excess payment noticed Part III A 3 (a) (b) (c) (d) Para No. Monetary Value Check of Interest calculations of GPF subscribers Quantum of check Total No. of GPF cards maintained Total No. of interest calculations checked Excess payments noticed Part II B 4 (a) (b) (c) (d) Para No. Monetary Value Complete check of Service Books and Leave accounts of all official retiring before next audit Quantum of check Total No. of employees retiring during next year Total No. of SB and L/A checked Irregularities noticed in SB and L/A 100 per cent 25 per cent

1 per cent

Part II B Part II C Para No. Monetary Value Para No. Monetary Value

5 (i) (ii) (iii) (iv)

Productivity Linked Bonus Quantum of checks Total PLB Total PLB checked Excess Payments detected Part IIIA Para No. Monetary Value

50 per cent

Note: The checks, which are not applicable in the unit inspected, may be indicated as N.A. Certified that I have exercised the audit checks prescribed in the relevant sections and paras of P&T Audit Manual Part-II (Inspection) as amended vide O.O. No. Audit/Audit Norms 2000/F-106/2000-2001/965 -980 dated 31st March 2000 and no item of check prescribed or to be carried out under special orders issued from time to time has been overlooked, either in the distribution of the duties are in the actual performance of work during the inspection:-

Signature Sr. Auditor/Auditor

APPENDIX 4 TO ANNEXURE X (TOP SHEET) (Para 21.2.2 and 21.2.3) Statistical information on important checks conducted during local audit Inspection Office of the ____________ Name ____________________________, Senior Audit Officer/ Audit Officer Sl. No. Particulars 1 Complete review of accounts of projects/works costing Rs. 3 to Rs. 5 crore completed since last audit (a) Quantum of checks prescribed 25 per cent (b) Total No. of such project/works completed since last audit (c) Total No. of project/works reviewed (d) Audit result included in the draft inspection report together with monetary value Part II A Part II B Para No. Monetary Value Para No. Monetary Value 2 (a) Scrutiny of regular works contracts/agreement executed during the year Quantum of check (i) Contracts more than Rs. 1 lakh (b) (c) (d) (e) 100 per cent (ii) Contracts upto Rs. 1 lakh 50 per cent Total No. of write off cases under each category finalized in the (i) year covered in audit. (ii) Total No. of such cases scrutinized during local audit inspection (i) (ii) No. of contracts no examined with reasons Audit result included in the draft inspection report together with monetary value Part II A Part II B Para No. Monetary Value Para No. Monetary Value

3 (a)

Scrutiny of write off cases (TRA) Quantum of check (a) above Rs. 10,000 100 per cent (b) above Rs. 5,000 but below Rs. 10,000 50 per cent Total no. of write off cases under each category finalized in the year covered in audit. Total No. of such cases scrutinized during local audit inspection Audit result included in the draft inspection report together with monetary value Part II A Part II B Para No. Monetary Value Para No. Monetary Value

(b) (c) (d)

4 (a) (b) (c) (d) (e) (f)

Scrutiny of long outstanding telephone revenue (item 3(b) of TRA) Total No. of exchange Total revenue outstanding as on _____ No. of exchange in respect of which outstanding position was reviewed. No. of subscribers of exchanges mentioned in (c) having outstanding of Rs. 25,000 or more No. of such cases out of the cases mentioned in (d) above reviewed and total amount involved Amount of outstanding revenue pointed out in audit Part II B Part II C Para No. Monetary Value Para No. Monetary Value

5 (i) (ii) (iii) (iv)

3. 4.

Amount of short/non-billing pointed out in audit (in Rs.) Value added services viz. Cellular, Mobile, Pager, etc Basic Services Non-directory items viz. Speech/TP/Data Circuits, NB lines, etc. Others
Note:

Para No. Amt. Amount

After covering the cases due for current audit, the project review and contract audit can The checks, which are not applicable to the unit inspected, may be indicated as N.A. Certified that I have exercised the audit checks prescribed in the relevant sections and paras of P&T Audit Manual Part-II (Inspection) as amended vide O.O. No. Audit/Audit Norms 2000/F-106/2000-2001/965 -980 dated 31st March 2000 and no item of check prescribed or to be carried out under special orders issued from time to time has been overlooked, either in the distribution of the duties are in the actual performance of work during the inspection:-

include cases not audited during immediately preceding spell of audit.

Signature Sr. Audit Officer/Audit Officer

APPENDIX 4 TO ANNEXURE X (TOP SHEET) (Para 21.2.2 and 21.2.3) Statistical information on important checks conducted during local audit Inspection Office of the ____________ Name ____________________________,Assistant Audit Officer-1 Sl. No. Particulars 1 Complete review of accounts of projects/works costing Rs. 3 crore completed during the year covered in audit (a) Quantum of checks prescribed 10 per cent (b) Total No. of projects/works (c) Total No. of projects (out of (b) above) reviewed (d) Audit result included in the draft inspection report together with monetary value Part II A Part II B Para No. Monetary Value Para No. Monetary Value 2 (a) (b) (c) (d) (e) Scrutiny of job contracts/agreement executed during the year Quantum of check (i) Contracts more than Rs. 1 lakh 100 per cent (ii) Below Rs. 1 lakh 50 per cent Total No. of such contracts under each category. (i) (ii) Total No. of contracts scrutinized in details under each category (i) (ii) No. of contracts no examined with reasons Audit result included in the draft inspection report together with monetary value Part II A Part II B Para No. Monetary Value Para No. Monetary Value Checking of Project Estimates-specification and justification provided, cash and stores provision made therein etc. Quantum of check prescribed 25 per cent P/Es sanctioned during the year of audit Total No. of projects sanctioned during the year covered in audit Total no. of projects examined out of (b) above Audit result included in the draft inspection report together with monetary value Part II A Part II B Para No. Monetary Value Para No. Monetary Value Scrutiny of Rent and Guarantee cases for provision of L/T

3 (a) (b) (c) (d)

(a) (b) (c) (d)

connections, NE lines speech circuits and other telephone /telegraph installations Quantum of check prescribed Total no. of such rent & guarantee cases Total no. of rent & guarantee cases scrutinized in details Loss of revenue due to delayed/non-provisions of services including wrong fixation of R&G pointed in audit Part II A Part II B Para No. Monetary Value Para No. Monetary Value Scrutiny of services provided on licence system including fixation of licence fee/royalty recoverable Quantum of check prescribed No. of licensed system cases finalized No. of cases examined in audit Loss of revenue due to delayed/non-provisions of services including wrong fixation of R&G pointed in audit Part II A Part II B Para No. Monetary Value Para No. Monetary Value
Note:

100 per cent cases finalized since last audit

5 (a) (b) (c) (d)

100 per cent cases finalized since last audit

3. 4.

After covering the cases due for current audit, the project review and contract audit can The checks, which are not applicable to the unit inspected, may be indicated as N.A. Certified that I have exercised the audit checks prescribed in the relevant sections and paras of P&T Audit Manual Part-II (Inspection) as amended vide O.O. No. Audit/Audit Norms 2000/F-106/2000-2001/965 -980 dated 31st March 2000 and no item of check prescribed or to be carried out under special orders issued from time to time has been overlooked, either in the distribution of the duties are in the actual performance of work during the inspection:-

include cases not audited during immediately preceding spell of audit.

Signature Asstt. Audit Officer/

Statement of Information to be attached with the Inspection Report:

Particulars of units inspected: 1. 2 3(a) (b) (c) (d) (e) 4 5 6 (a) (b) (c) (d) (e) (f) Whether the Inspection Report has been drafted in prescribed format. Whether the report has been drafted neatly Total Nos. of I.Memos issued Nos. of I Memos issued for requisition of records (I.Memo No. & Date) Nos. of I. Memos accepted by the Auditee (I.Memo No. & Date) Nos of I Memos replied by the Auditee (I.Memo No. & Date) Nos of I Memos not replied by the Auditee (I.Memo No. & Date) Criteria of selection of vouchers, works, contracts etc in the inspection report Whether paras of I.R. has been properly linked or not Whether Inspection report has been submitted along with following documents: Whether hand written Inspection Report submitted, if no, reasons Whether Office copies of I Memo issued have been submitted. Whether replied copies of I Memo have been submitted. Whether Annexure have been submitted (mention Annexure Nos. submitted with Inspection Report). Whether Budget allotment and expenditure figures for last two years have been submitted. Whether attendance sheet of party members has been submitted

(g)

Whether KDs in support of observations made have been attached (Please indicate parawise KDs required, KDs attached and KDs not attached (with reasons) Whether work distribution has been submitted Whether completion report of work has been submitted in respect of each member who had been assigned the job. Please indicate name of party members and state whether Daily Progress Report of each party member has been submitted. Whether Top Sheet for Inspection Report duly filled by Inspecting officer has been submitted. Whether outstanding items of O.M/Previous Inspection reports of the unit concerned were settled/recommended for settlement, if so details thereof may be stated. If else reasons thereof may be furnished. Name of Head of the Auditee with complete Postal Address with Telephone No.

(h) (i) (j) (k) (l)

Name & Designation Complete Postal of the unit Head of Auditee Address

Telephone No.

Name, Designation and complete Postal Address of the Internal Audit Name & Designation Complete Postal wing of concerned unit of the unit Head of Auditee Address

Telephone No.

Time schedule of submission of Inspection Report

IR date to be submitted

Actual date of submission

In case of delay reasons of delay

10

Party Composition

11

Contribution of Para by the Auditors, Sr. Auditors, AAO, AO/Sr.AO

Name of Adr/AAO/ AO/ Sr. AO

Part of IR & Para No. Remarks of Sr. AO contributed

12 13 14

Potential draft paras (indicate para No.) Audit Notes issued (Indicate para No. of the report) Any other information.

Signature of I.O. (Incharge)

Proforma A Data Bank for Inspection Units of MTNL

Sl. Name No. of the unit 1 2 3 Functions of the unit Accommo dation/ transfer of function during the year if any 4 Hierarchy/ Organisational Chart 5 6 7 8 9 10 Sanctioned strength Men in position Budget controlling authority/self/other Budget Total Unit by 11 12 Period of inspection No. of No. of maintenance projects party days 13 more than Rs( Crore) (Details may be given in Annexure E) 14 No. of 31 St March 15 16 17 Total Remarks allotment expenditure inspected DEL as on receipt

INFORMATION ON IT PARAS ON INFORAMTION SYSTEMS FOR____________________

Name Name of BSNL/MTNL units in respect of which IRs issued during the 1 month 2 3 4 5 6 Total No. of IRs issued during the month Total No. of IIA & IIB Total No. of IT Audit Reasons if there is no paras Paras IT paras

NB: In case there are no IT audit paras, reasons for the same may be mentioned clearly.

SURVEY QUESTIONNAIRE FOR IT APPLICATIONS

Name of the Unit (___________________________) Sl. No. Name of the IT Application Functional IT system Details of Software area covered * architecture** (Operation Application system (s) system(s) 3 4 5(i) 5(ii) Location: Details of hardware Networking software 5(iii) Hardware including terminals employed 6(i) Networking hardware employed 6(ii)

*- Accounting system, Financial Management System, Inventory/Stock Management System, Decision Support System (MIS), Manufacturing/Engineering system, Payroll, Personnel and Administration, Marketing, Sales, ERP, R&D and other (Please specify) **- File Server System, Client Server System, Distributed Processing System or Web based/EDI Level of dependency on application *** Systems bearing on financial & accounting aspects Yes/No 8 Date of system becoming Total investment Rs. In lakhs operational 9 Hardware 10(i) Software 10(ii) Methodology adopted in developing the application system ***** 12

7 ***- High, Medium or low Current status of IT systems (if systems under development) **** 11(i)

Total project cost (Rs. In lakhs) Target date of completion (if system under development) 11(ii) 11(iii)

****- Feasibility Study Stage, User Requirement Specification Stage, Design Stage, Development Stage, Testing Stage, Parallel Run Stage of Implementation Stage. *****- COBIT, CMM etc. AUDIT OFFICER (INSPECTION)

CERTIFICATE REGARDING FRAUD AND VIGILANCE CASES

Certified that as per information there was no fraud case in _________________ and there were no vigilance cases and were checked.

SR. A.O/A.O. (INSPECTION)

MATRIX
Categorization of Paras included in the Inspection Report of GM (East), MTNL for the year 2010-11 (A/cs 2009-10)
Sl. Part of Para Categorization Money value of Contributed by Whether Money value No. Inspection No. of of para as per the para (Name of the A/Note of the Audit Report Report Matrix party person must submitted to Note be entered here) Report submitted. Section 1 1 0.4 1,07,29,780/II-A 2 3 4 5 6 7 8 9 10 11 12 13 14 15 16 17 18 19

II-B II-B II-B II-B II-B II-B II-B II-B II-B II-B II-B II-B II-B II-B II-B II-B II-B II-B

1 2 3 4 5 6 8 10 11 12 13 14 15 16 17 18 19 20

0.4 0.4 0.20 0.20 0.20 B1 0.8 0.2 0.4 0.8 0.8 0.8 0.8 0.8 0.8 0.8 0.8 0.4

2.77 crore 35.32 Crore 3.89 crores 11.04 lakhs 3,31,000/7,31,540/4,82,214/99,80,286.14/9.62 Lakh 82.54 lakhs 15.82 crore 5,138/4955/5.37 crore 39.08 lakhs 4.64 crore 22.58 crores 85.24 lakhs

Signature of the Inspecting Officer

MATRIX
Categorization of Paras included in the Inspection Report of KRISHNA NAGAR HPO for the year 2010-11 (A/cs 2009-10)
Sl. Part of Para No. Categorization of Money Contributed by Whether Money value No. Inspection of para as per value of (Name of the party A/Note of the Audit Report Report Matrix the para person must be submitted to Note entered here) Report Section submitted. 1 2 3 4 5 6 7 8 9 10 11 12 13 14 15 16 17 18 19

Signature of the Inspecting Officer