Audit Para's (1).pptx

DETAILS OF
AUDIT PARAS
IN R/O AIR;
JAMMU

DETAILS OF AUDIT PARAS IN R/O AIR; JAMMU
Type of
Audit
No. of Audit Paras
pending on 31.03.2021
No. of Audit
Paras
received after
01.04.2021
No. of Audit
Paras settled
after
01.04.2021
Total No. of
pending
Audit paras
Remarks
Internal
Audit
35 Nil Nil 35
CAG 32 Nil Nil 32

TYPE OF
AUDIT
PARA
PERIOD PARA NO. SUBJECT OF
PARA
ACTION TAKEN BY THE OFFICE
I
A
1995-1997 Old
PARA-4
Physical
verification of
index cards
Proper physical verification of Index cards was
invariable carried out so as to avoid duplication
of cards. However at present ABS system has
been implement by Prasar Bharati . This has
obviated the necessity of maintaining the index
cards
Old
PARA-5
Musical and
Classical
programming
Reply already furnished to IA/MIB vide this office
letter no. JMU-23(2)/02-04/IA/AC dated
31.12.2003. and No. JMU-3(2)/IA/AC/2019-20
dated 25.11.2019 On occasion there is deviation
in the schedule for programme owing to the
broadcast of programmes on national hookup.
However the recorded programme are
invariability broadcast after re scheduling the
time and date.
Old
PARA-6
Log Books of DG
sets
letter no. JMU-23(2)/02-04/IA/AC dated
31.12.2003. and No. JMU-3(2)/IA/AC/2019-20
dated 25.11.2019 However it may again be
stated that the calculation made on
corresponding to running of diesel generator sets
for its fuel consumption are correct. This is being
reiterated to IA of MIB is being apprised
accordingly

TYPE OF
AUDIT
PARA
PERIO
D
PARA NO. SUBJECT
OF PARA
I
A
1995-
1997
Old
PARA-11
Mis-
utilization
of funds
Reply already furnished to IA/MIB vide this office letter
no. JMU-23(2)/02-04/IA/AC dated 31.12.2003. and No.
JMU-3(2)/IA/AC/2019-20 dated 25.11.2019 All the civil
and electrical execution which includes wood works,
fitting of tiles, Marble, window jobs Marble floor tiles,
wall paper inside the studio, fixing of Electrical lights
replacement repair sand other allied civil works etc. are
accountable in the direction of Minor Works jobs. Hence
the funds allocated during the particular financial year
have been genuinely utilized in the technical area only.
The high profile jobs like sound proofing with studios,
fixing of marble within the studio area, provision of wall
papers fixing and selection of colours etc. is undertaken
so as to match the requirements of the studios which are
visited by the high dignitaries oftenly.
Old
PARA-12
Engagemen
t of casual
labour
no. JMU-23(2)/02-04/IA/AC dated 31.12.2003. and No.
JMU-3(2)/IA/AC/2019-20 dated 25.11.2019 It may again
the stated that D.M.C. Kathua was not under the control of
Radio Kashmir ,Jammu. Hence this is not relevant so far
as this station is concerned.
Old
PARA-15
Reconciliati
on of
Cheque’s
no. JMU-23(2)/02-04/IA/AC dated 31.12.2003. it may be
stated that the reconciliation of cheque’s issue by this
station has since been carried out. However with the
introduction of digital payment system the reconciliation
is carried out instantly..

TYPE OF
AUDIT
PARA
PERIOD PARA NO. SUBJECT OF PARA ACTION TAKEN BY THE OFFICE
I
A
1995-1997 Old PARA-25 Non recovery of OTA
and bonus.
As per the Directorate General , AIR,
New Delhi letter No.08.03.2004-SIV
(A) dated 26.08.2004 and CE (NZ),
AIR, New Delhi latter no. H/16/2004-
EPC dated 03.11.2004 , the recovery
on account of OTA/bonus from the
Engineering Assistant due to revision
of pay scales w.e.f. 01.01.1978 is not to
be made. IA, MIB is being informed
accordingly.
Old PARA-26 Recovery of Electricity
charges at reduced
rates
Meters have since been installed in the
staff quarters and the occupants
themselves make payment to the PDD.
IA, MIB is being informed accordingly.
Old PARA-27 Non recovery of
Licence fee from
Gazetted officers
License fee / electricity and water
charges recovery in r/o Sh. P.L.
Khazanchi, Ex SGE and Shri Suman
Rana, has already been effected.
However in r/o the other two retired
officers records is not forth coming as
to which the recovery has been
effected over otherwise. IA, MIB is
being informed accordingly.

TYPE OF
AUDIT
PARA
PERIOD PARA
NO.
SUBJECT OF
PARA
I
A
1997-98
to
1999-
2000
PARA-
10
Saving of
Rs.37.41 Lacs
of financial
year 1997-98
to 1999-2000
no. JMU-23(2)/03-04/IA/AC dated 31.12.2003. However
it may again the stated that reason for variation in savings
in SBG/expenditure have already been explained to the
B&A sections of the Directorate while submission of
reconciliation statement with the P&AO, AIR, New Delhi
for the said period.
PARA-
-11
Un utilized
amount of
Rs.1000/- of
permanent
advance
As already conveyed vide this office letter dated
31.12.2003 that an amount of Rs.1000/- on account of
permanent advance has been credited to the Govt.
account by sending DD in favour of P&AO, AIR, New Delhi.
IA, MIB is being informed accordingly.
PARA-
12
(i) Non –
returns of
library books
As per the records the books in question were issued to
the staff have already been received back. It may be
added that some books issued to the programme staff
remain with them for long period for the reason that they
have to mount programme on various subjects on
different occasions for broadcast. After completion of
programmes books are returned to the Library.
(ii) Non
disposal of old
newspapers
and
magazines
Old Newspapers and magazines have already been
disposed off and proceeds credited to the Govt. accounts.
The IA, MIB has already been requested vide this office
letter no. JMU3(2)/IA/AC/2019-20 dated 25.11.2019 to
drop the para. However matter is being again pursued to
drop the para.

TYPE OF
AUDIT
PARA
PERIOD PARA
NO.
SUBJECT OF
PARA
I
A
1997-
1998 to
1999-
2000
PARA-13 Transport
(Govt.
Vehicles)
(i) Action already taken
(ii) Noted
(iii) Noted
(iv) Already replied vide this office letter no:-JMU-
23(2)/03-04/ia/ac dated:-31-12-2003 and no.
JMU-3(2) IA/AC/2019-20 dated 25.11.2019 and
requested to drop the para.
Para
14
Loss of Govt.
revenue due
to non-
allotment of
available Govt.
accommodati
on
Two type E quarters are earmarked one each for the
Station Director being the programmed Head and the
DDG(E) being the Engineering Head. Since the
relevant post for which the quarter was earmarked
was vacant , quarter remained vacant. It could not be
allotted to any other officer on regular basis as it was
earmarked. It was however allotted provisionally on
payment of three times of license fee to the non
entitled officials on request.
So far as other quarters are concerned the same could
be allotted to an officials on the basis of a roster. The
office allotted the quarters to the entitled official
immediately on receipt of a request. The office could
not probably allot the quarter to any non-applicant,
hence the quarter remained vacant for certain period,
which was beyond the control of the station.

TYPE OF
AUDIT
PARA
PERIOD PARA
NO.
SUBJECT OF
PARA
I
A
1997-
1998 to
1999-
2000
Para
15
Unfruitful
expenditure
on account
electricity bill
in respect of
residential
colony.
Each quarter in the residential colony has been
provided with a electric meter and each allot tee is
responsible for the payment of electricity charges to
the PDD directly; hence these is no unfruitful
expenditure at present.
Para
16
Cash book Already replied vide this office letter no:- JMU-
23(2)/03-04/IA/AC dated:-31.12.2003

TYPE OF
AUDIT
PARA
PARA
I
A
1997-1998
to
1999-2000
Para 17 Wrong
booking of
expenditure
Already replied vide this office letter no:- JMU-
23(2)/03-04/IA/AC dated:-31.12.2003. However
it may again stated that the computers purchased
under the head METP have been incorporated
within the technical area for measuring and
improvement of newly introduced technology for
running the transmitter and other all equipments
smoothly, as such is considered to be as an active
hardware parts. In order to check the status
feedback etc. The printers have also been annexed
with the installed computers with in the installed
areas. Since the magnetic tape system is being
weeded out in this phased manner and the
replacement is being accessed by HOO system the
same could not be achieved without the use of the
computer. The power supply from the invertor
purchased is in use within the studio area for
illumination purpose of the darker areas during
the failure of power supply and activated Diesel
Generator supply for getting regular supply. The
Para may please be dropped.

TYPE OF
AUDIT
PARA
PARA
I
A
1997-1998
to
1999-2000
Para 18 Rush of
expenditure
during
03/98,03/99 &
03/00
Already replied to IA/MIB vide this office letter
no:- JMU-23(2)/03-04/IA/AC dated:-
31.12.2003. However it may again be stated
that due to the receipt of funds in the firm and
final grant in the last week of the every
financial year, the liability pending for the
liquidation had been cleared for payment.
Hence the rush of expenditure during the
month of march .
Para 19 Double DA for
the employed
pensioners
The matter was taken up with the concerned
officials to inform the DPDO about their re-
employment and stoppage of payment of DA on
pension and the resultant recovery. All those
officials have since retired; as such the factual
position cannot be commented at the stage.
However it may be stated that re-employed
pensioners are entitled for double DA.
Para 20 Stock/T&P/Dea
d Stock Register-
I regulators
thereof
Already replied to IA/MIB vide this office letter
no:- JMU-23(2)/03-04/IA/AC dated:- and no.
31.12.2003 and no. JMU-3(2)/IA/AC dated
25.11.2019 action whereas required has
already been taken.

TYPE OF
AUDIT
PARA
PARA
I
A
1997-1998
to
1999-2000
Para 22 Unfruitful
expenditure of
Rs.97,664/-
towards hiring
of taxes during
the year 1999-
2000 and non-
deduction of
Income Tax of
Rs.1336/-
The station goes for hiring only when the
requirement cannot be met with the existing
office vehicles. Besides the essential
requirement of the office vehicles for the two
shifts in the morning and two shifts in the
evening for main studio complex and other for
the transmitter routine office requirement, the
station has to provide vehicles for OB coverage,
field survey besides the exclusive vehicle for
the news reporting. The requirement of vehicle
of the Engineering section was for days
together which could not be met with the
existing office vehicles as such, the necessity of
hiring of a vehicle for Engineering section. The
vehicle was placed at their disposal.
The short coming in the maintenance of record
of use of vehicle have been noted for future
and will be compiled to scrupulously.

TYPE OF
AUDIT
PARA
PARA
I
A
1997-1998
to
1999-2000
Para 23 Non-Deduction of
Income Tax
letter no.23 (2)/03-04/IA/AC dated:-31.12.2003.
However reply is again reproduced below. Income
tax clearance certificate in respect of M/s Pal
Engineers, Jammu for the year 04/98 to 03/99
was received and furnished to the Internal Audit
of MIB for information.
Para 24 Non-recovery of
excess calls
amounting of
Rs.54,383/-
residential
telephone.
Reply already furnished to IA of MIB vide this
office letter no.23(2)/03-04/IA/AC dated:-
31.12.2003. However reply is again reproduced
below. Due to militancy in J&K State and
prevailing situation the telephone to
Srinagar/Delhi Head Quarter were made by the
HOO, Superintending Engineering,
Correspondent, ANE and ASD during off hours
from residential telephone to pass on day to day
happening.
Para 25 Pay Bill Register The Internal Audit of MIB already replied by this
office letter dated 31.12.2003. and no. JMU
3(2)/IA/AC/2019-20/AC dated 25.11.2019

TYPE OF
AUDIT
PARA
PARA
I
A
1997-1998
to
1999-2000
Para 26 Irregular
payment of
Transport
Allowances for
the amount of
Rs.400/-
The transport allowance paid to the officials is
strictly accordance with the rules. The rules
provides that the transport allowance is not
admissible to the employee during absence from
duty for a full calendar month due to leave,
training, tour etc. If the absence covers more than
one month , it will not be admissible for the
calendar month(s) wholly covered by absence. If
the absence covers part of any calendar month, it
will be admissible for full month.
a) Shri. Ashutosh Kumar was paid transport
allowance for January and March 2000 as his
absence covered part of the calendar month.
He was , however not paid any transport
allowance for the month of Feb.2000 as it
covered the full calendar month .
b) Needful has already been done.
c) Noted please
d) Paid transport allowance in accordance with
the rules. No excess payment is involved.
IA,MIB already requested to drop the para
vide office letter no. JMU-3(2)/IA/AC/2019-
20/AC dated 25.11.2019

TYPE OF
AUDIT
PARA
PARA
I
A
1997-1998
to
1999-2000
Para 27 GPF Group D Reply already furnished vides this office letter
no.23 (2)/03-04/IA/AC dated:-31.12.2003. It may
again be stated that excess payment of interest on
GPF to Group D employees for the period w.e.f.
04/97 has been disallowed and adjusted
accordingly in the GPF account for the year 2003-
2004. IA,MIB already requested to drop the para
vide this office letter no. JMU-3(2)/IA/AC/2019-
20/AC dated 25.11.2019
Para 28 Blockade of Govt.
money of Rs.7.20
lac due to non-
utilization of
equipment &
spares.
As already Replied vide this office letter no.23
(2)/03-04/IA/AC dated:-31.12.2003 that the
spares mentioned are life time stand for the
300KW transmitter and have been provided by
the central stores, AIR, New Delhi. These spares
are to be utilized as and when required during
the failure of original. The spares are meant for
300KW transmitter hence cannot be sent to any
other station because of non compatibility
factors.

TYPE OF
AUDIT
PARA
PARA
I
A
1997-1998
to
1999-2000
Para 29 Proforma A/C-
Discrepancies
thereof
Detailed Reply has already been furnished to the
IA, MIB vide this office letter no.23 (2)/03-
04/IA/AC dated:-31.12.2003.
Para 30 Outstanding LTC
Advance
All the cases stand settled.
Para 31 Minor works
exceeding
Rs.10000/-done
by deptt:
Already replied to IA, MIB vide this office letter
No:-23/03-04/IA/AC dated:-31.12.2003.and no.
JMU-3(2)/IA/AC/2019-20/AC dated 25.11.2019
Para 32 Irregular
purchase of Engg.
stores
Already replied to IA, MIB vide this office letter
No:-23/03-04/IA/AC dated:-31.12.2003.

TYPE OF
AUDIT
PARA
PARA
I
A
1997-1998
to
1999-2000
Para 33 Irregular
purchase of
Stationery. stores
The competent authority was approached for
Grant of ex-post facto sanction.
Para 34 Service Book Action already completed. All the officials have
since retired.
Para-35 Non production
of records
Certain record could not be shown to the audit
party due to the paucity of time and due to the
militant strike in the city which threw life out of
year. The same can be shown to the audit visiting
next

TYPE OF
AUDIT
PARA
PARA
C
A
G
01/1998
TO
11/1999
Para-1 Diesel Generator
sets blockade of
money
De-commissioning orders for 300KW MW Xtr
have been received just a year back. We are in
process of finalizing the list for auction of major
infrastructure items which stand obsolete & have
outlived their life as on date. The auction of this
item too will stand in the auction list that’s being
compiled.
12/1999
to
10/2001
Para -2 Excess
consumption of
1243 liters of
petrol
The procedure being followed at the station for
assessing the average consumption of
Petrol/Diesel by the office vehicles is perhaps
perfect. There seems to be no scope for any
discrepancy. For this purpose a committee
comprising of three Officers: one each from Engg:
and Programme besides the transport in charge
is constituted. The committee gets the fuel tank of
the vehicle filled before them. After on trial run
for about 25 to 30Kms and then again get the fuel
tank replenished which established the quantity
of fuel consumed during the trial run. The average
of a vehicle is based on this assessment. There
seems to be no further scope of any error.

TYPE OF
AUDIT
PARA
PARA
C
A
G
10/2000
to
12/2001
Para-1 Non deduction
of service tax of
Already replied vide this office letter No. JMU-
3(2)IA/AC dated 30.08.2019 that the Income Tax
Returns filed by the concerned firms were shown
to the audit on spot. Service tax was not being
raised by the firms as the same was not
applicable in erstwhile J&K State
Para -2 Non deduction
of service tax
from works bill
of Rs.
Already replied vide this office letter No. JMU-
3(2)IA/AC dated 30.08.2019 that the Income Tax
Returns filed by the concerned firms were shown
to the audit on spot. Charges on account of
service tax were not being raised by the firms as
the same was not applicable in erstwhile J&K
State
Para-3 Irregular
purchase of
stationery &
furniture
Competent authority was approached for accord
of ex-post facto sanction vide this office letter No.
JMU-7(2) 2000-G dated 28.08.2000 and
21.05.2001 but the same is yet awaited. However
reminder is being issued separately.

TYPE OF
AUDIT
PARA
PARA
C
A
G
10/2000
to
12/2001
Para-4 Purchase
Computer
As per the Directorate communication
No.10/1/1992-B&A (FAC) dated 07.10.1993,
officers in the STS of IBPS posted as HOO against
the post of JAG could exercise the power of HOD.
At AIR, Jammu through post of Station Director in
JAG of IBPS existed but the same was vacant and
the officer in the STS was posted as HOO.
Therefore the purchase made was in accordance
with the provision contained in the DG, AIR,
communication stated above . The audit is being
informed accordingly
01/2002
to
03/2003
of Income
tax/Service tax
The charges on account of service tax were not
raised by the firms in their bills as service tax was
not applicable in erstwhile J&K state. The audit is

TYPE OF
AUDIT
PARA
PARA
C
A
G
2003-04 Para-4 In admissible
payment of
transport
allowance
All the official mentioned in the para had already
been transferred. Although the concerned
stations/offices are requested vide this office letter
No. JMU-7(2)/05-06/AC dated 27/28.10.2005 to
effect the recovery from respective officials but the
confirmation that recovery has been made was
received from two stations. The rest of the stations
/offices have again been requested to furnish the
required confirmation vide this office letter dated
05.08.2021
Para-
5(b)
Telephone
Register
The telephone connection in question was installed
at the residence of the Station Director who was
holding the charge of Head of Office , Radio Kashmir,
Jammu. The state was passing through by turbulent
phase on account of militancy. Being the Head of the
capital station, he had to remain in constant touch
with the Head quarter i.e. Directorate General, All
India Radio/Zonal office as well as with the Head of
the station administration to apprise them with the
security scenario and to seek their advice/ guidance
in the station. The landline connection was the one
source of communication at that very time and it
was used in the public interest of.

TYPE OF
AUDIT
PARA
PARA
C
A
G
2003-04 Para-7 CBS non
realization of
service.
As per information replied by the HOP the draft
bearing No280821 dated 09.07.2003 for
Rs.3,570/- and Cheque No.265149 for Rs.1530/-
were returned to the CBS. But record does not
indicate any further progress or reference in the
matter
04/2004
to 03.2008
Para-2 Undisbursed Pay
& allowances to
the tune of Rs.
……..
It is admitted that the undisbursed pay and
allowances ought to have been deposited after
three months in the bank. It has occurred only
because of the reason that the officials extended
their leave in piecemeal and amount was kept in
the chest with the objective to disburse the same
immediately to resumption of duty by the
officials concerned. However with the
implementation of digital system of payment, the
amount is disbursed online and nothing remains
undisbursed. Audit is being informed accordingly

TYPE OF
AUDIT
PARA
PARA
C
A
G
04/ 2004
to 03 2008
Para-3 Loss to Prasar
Bharati to the
tune of Rs.-------
It is admitted that the amount in receipt account
ought to have been remitted to the Prasar Bharati
on fortnightly bases as per the earlier instructions
but the amount has been retained at the station
for long. The amount was transferred to the
Prasar Bharati immediately on being pointed out
by the audit. At present, the amount received at
the station on account commercial receipt or
misc. is credited to the Prasar Bharati account
online only. Audit is being informed accordingly.
Para—4 Purchase to the
tune of Rs. 5.87
lac Without
obtaining
sanction of the
competent
authority.
The amount as indicated in audit para has been
sanctioned by the then Superintendent Engineer,
AIR, Jammu who was in the pay scale of Rs.3700-
5000 equivalent to JAG, DG AIR in their
communication order NO. ------------ dated----------
--- had indicate JAG officer post at the station can
excuse the process of HOD. The audit is being
informed accordingly
Para-5 Excess over
grant
The matter is being looked into by the HOP as
soon as intimations received from HOP, the same
shall be conveyed to the Audit.

TYPE OF
AUDIT
PARA
PARA
C
A
G
Para-6 Recovery of
Rs.62,700/- on
account of
retention of
Govt. Quarters
On the perusal of the record it has been observed
that outstanding recovery on account of retention
of Govt. Quarter in respect of Smt. Rita Yusuf was
Rs.30,399/- which was recovered from her DCGR
as per the entries recorded in the Service Book of
the concerned by Pay & Account Office, All India
Radio, New Delhi.
As regards recovery of Rs.3,010/- from late Shri.
Tarsem Lal, it may be stated that the family of the
deceased retained the Govt. Quarters beyond the
permissible retention period. An amount to the
tune of Rs. 3,10,152/- was calculated to be
recoverable from the family of the deceased on
account damage charges, out of which an amount
of Rs.60,000/- was deposited by the family of the
deceased vide cheque no. 560191 dated
20.11.2003 for Rs. 20,000/- and in cash vide
receipt No. 18397 dated 14.09.2005 for
Rs.40,000/-. The controller of Accounts (Pension
cell) Tropical Building, Cannaught Place, New
Delhi was approached to effect the recovery of
outstanding dues, which has Since been
recovered from the family pension as confirmed
from the deceased spouse.

TYPE OF
AUDIT
PARA
PARA
C
A
G
of service tax
The charges on account of service tax were not
raised by the firms in their bills as service tax was
not applicable in the erstwhile J&K state, hence
no deduction. Audit is being informed accordingly.
Para-8 Recovery of
Rs.6677/- on
account of
inadmissible
overtime
allowance.
Recovery of inadmissible OTA has since been
effected from S/Sh. Ayodhya Singh, S.K. Singh
Staff Car Drivers, Thoru Ram and R. K. Bakshi,
Tech. The rest of the one official has since retired.
However, he has been requested to deposit the
inadmissible amount vide this office letter No.
RKJ/Audit/2018 dated 05.08.2021.

TYPE OF
AUDIT
PARA
PARA
C
A
G
Para-9 Irregular
Expenditure
The procedure being followed for purchase of
electric items , stationery including computer as
per the GFR. However had adopted regulatory
cash release on proportionate basis to that of
total sanctioning grant. It at times constrained the
station for purchase of stationery an consumable
in peace meal basis rather then consolidating the
requirement. However, the audit had desired to
make purchases after subscribing the standard
procedure which is being now adhered
scrupulously.
As for as making purchases from dealers who
issue vat/tin bills initially introduction of vat, the
station was facing a practical difficulties as very
few dealers having vat/tin numbers were ready
to make the supply on credit basis however the
position has improved in the market and
purchases are now being made on tax invoice
basis.
Para-10 Test check of
GPF record- Loss
of interest.
The matter was duly enquired into. The
delinquent official was penalized for the lapses.
The matter has since been settled with P&AO,
AIR, New Delhi. The Audit is being informed
accordingly.

TYPE OF
AUDIT
PARA
PARA
C
A
G
Para-10 Check of record
of minor works
The station has taken cognizance of the issue. The
payment on account of Minor Works are now
being paid directly to Executive Engineer, CCW (C)
to the extent of 80% of the projected estimate
/sanction as advance. Later on after completion
of work the rest / residual balance is released as
per CPWA-26 firm and final bill. The practice is in
vogue since 2008 at the station.
Para-16 Advance drawl
of fund in
advance of
requirement to
the tune.
The final allocation of funds to the stations is
being made in the RE /FE of the station by the
Directorate. These estimates are framed after
projecting the estimated funds on individual
proposal basis. Generally the final allocation
figures are received at the fag end of the financial
year. To have a judicious utilization of the
available funds for the proposal indicated in the
RE/FE the station at times has paid to the
concerned approved contractors /dealers on
proforma invoice basis , so that funds are availed
and utilized. Later on proper receipt of
material/works have been carried with the
concerned firms and formal bills have been
obtained from the concerned.

TYPE OF
AUDIT
PARA
PARA
C
A
G
Para-17 Non recovery of
transport
charges
An amount of Rs.8,356/- has already been
recovered rest of the officials have since retired
or transferred. Letters have already been issued
asking the concerned to deposit the amount
immediately
Para-19 Non recovery of
outstanding
books valuing
Rs. 3939.50/-
As confirmed by the Pex (Lib) that all the
outstanding books have since been received back
in the library. Audit is being informed accordingly.

TYPE OF
AUDIT
PARA
PARA
C
A
G
Para-20 Test check of
cash book
(i) There is only one account being operated in
respect of AIR, Jammu, AIR Nowshera and
AIR, Rajouri and cash release is made by the
Prasar Bharati in respect of all the three
stations in the single operational account, as
such, a single cash book was being
maintained through separate budget
allocation was issue. The procedure is still in
vogue as separate cash book for single
account cannot be maintained. The audit in
(ii) The order declaring the AO as DDO will be
shown to the audit visiting next
(iii) Admittedly there is some bonafide mistake
on part of the station in keeping huge cash
balance at the end of financial year. The
same was, however, disbursed to the
concerned subsequently. It may be stated
that no cash transaction takes place
currently . Therefore no balance remaining
in the cash book.

TYPE OF
AUDIT
PARA
PARA
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Para-22 Awaited details
of to the tune
of Rs.1.04lac
ME&RE division, Parade, Jammu was approached on
sent occasioning for furnishing the final details and
extract of work for which no response has been
received so far, the matter shall be taken up with SE
RC shortly
Para-23(a) Avoidable extra
expenditure of
Rs11.04lac
electricity
charges
AIR, Rajouri station is having a setup which was to
share of the premises as well as power load
with proposed Doordarshan setup with aspect
that the initial agreement was made keeping in
view the future expenses/ augmentation.
Forever, the matter is being taken up with the
JKPDCL for installation of energy meter so that
the payment is made on actual bases
Para-23(b) Test check of
log book by DG
set
AIR, Rajouri has been informed vide letter no. JMU-
PA/2(2)/Conf/Misc/19-20 dated 26.07.2021 to
give a complete extract after period as indicated
in the audit para. Response in this regard is
expected and the same shall be shown to the
audit visiting next.
Para-23(c) Test check of
store stock
(i)Noted and is being followed now
(ii)The asset registers have been updated and entries
while conducting the physical verification
(iii) The amount to the tune of Rs. 3171/- has been
recovered in compliance to audit observation.

TYPE OF
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PARA
PARA
C
A
G
Para-24(a) Test check of
AIR, Nowshera
The present AE(S) as deposited the said amount
in anticipation after formal receipt of the recovery
from the concerned
1) The stock balances are being booked out in
the presented AIR-A-9 format which is refer
to a store ledger. As per AIR manual the
criteria for maintaining store ledger balances
is regulated on maximum and minimum
bases as fixed by HOE. Working out of
balances at the end of financial year is no
more being adopted as AIR, Nowshera cases
to purchase annual account
2) The material are now being issued through
corresponding stock bases on duly approved
requisition.
Para-24(b) Test check of log
book of DG set
A report in this connection has been sort from
AIR, Nowshera vide the office letter no. JMU-
PA/1(2)/Conf/Misc/19-20 dated 23.07.2021.
However the present procedure and practice that
is being followed is strictly as guided by the audit.

TYPE OF
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PARA
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A
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2008 to11 Para-1 Non function
of MVA HT of
Rs.15.25lac
1) It is stated that 1MVA HT AVR was delivered to
the station as part and parcel of 300KW MW
transmitter under 8th plan for regulating the
incoming 11KV power supply by the J&K PDD. Its
procurement was not made at the station level, but
the central level. The station had no hand laying
down the specifications, guarantee/ warranty and
other conditions.
2) It is stated that immediately after the HT AVR
was taken in circuit on 6.5.2005. the station
communicated about its failure to its original
equipment manufacturer i.e. M/s Andrew Yule &
Co. Ltd., Kolkata. A service engineer was deputed by
the OEM to the site for assessment of fault and
submission of estimate for its repair. The service
engineer after assessment of the fault in its report
opined that the repairs. Were not possible at the
site and the equipment needed to be transported to
the workshop of manufacturer at Kolkata. In their
preliminary estimate of repairs the OEM submitted
the rough estimate of Rupees Six lakh for final
estimation, a joint inspection was to be conducted,
and quotation for repairing on the basis of joint
inspection was to be worked out. The OEM further
asked that 50% advance of the final estimate was to
be paid in advance.

TYPE OF
AUDIT
PARA
PERIOD PARA
NO.
SUBJEC
T OF
PARA
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The possibility of transporting the equipment to Kolkata
through Railways was explored but the Railway authorities at
Jammu informed that there was no provision of
loading/unloading equipment of such huge dimension and
weight at Jammu station and there was no proper platform
available. The J&K SRTC was also approached in writing as well
as in person for the purpose, but the SRTC also expressed its
inability in arranging for the shifting of the said AVR to Kolkata.
Finally the possibilities of sending the equipment through
public transport system were explored. It was assessed to be
Rs.34,500/- on competitive basis, besides the insurance of the
equipment was cost Rs.3278/-. In the meantime efforts were
made to identify the firms based in Jammu who were competent
to undertake the repairs of 1MVA AVR at Jammu itself. The
station was able to identify the firms, but because of insufficient
funds at the disposal of the station, the station could not go
ahead besides the expenditure likely to be incurred was beyond
the delegated powers of HOO. The matter was taken up with the
Zonal office for providing the funds to the said extent and also
the approval for getting the job executed, but without any
fruitful result, hence the equipment could not be got repaired.
The HT AVR has no relation with regard to the cooling of
transmitter equipment, technical area and transmitter block. It
is meant for regulating the incoming 11 KVA power supply by
the J&K PDD.
The warranty period of the equipment was already over, hence
the expenditure on its repair in any case had to be borne by the
department

TYPE OF
AUDIT
PARA
PERIOD PARA
NO.
SUBJECT OF
PARA
C
A
G
PARA 2 Purchase of
spares in excess
of actual
requirements
resulting into
locking up of
memory
This being an essential service, adequate back up of
spares is to be maintained in inventory in order to
save crucial breakdowns in service. Since such spares
are not readily available in the market and
maintaining uninterrupted services. Regarding
disposals of obsolete items the spares are diverted to
needy stations from time to time as per their
requirements.
PARA
3(A)
Non-disposal of
major reparse
of non function
ring/disvalued
50kw
transmitter of
NEC make
resulting into
locking up of
Govt. money.
With the installation of 300 KW MW Transmitter,
50KW MW NEC Make Transmitter was
decommissioned. The Directorate General, AIR vide
communication No:8/3/98-E.I(Pt.I) dated:-26.03.2003
approved for the write off and the disposal was to be
done in accordance with the provisions contained in
AIR manual. Accordingly a list of items thus becoming
surplus was prepared and it was circulated amongst
all the stations of AIR to communicate their
requirements of the surplus items. Directorate;s
approval for inter station, transfer of major spares to
AIR Imphal was received. In the meantime the stations
also sought minor spares, which were dispatched to
the said station.

TYPE OF
AUDIT
PARA
PERIOD PARA
NO.
SUBJECT OF
PARA
C
A
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The matter is being pursed with the DG,
AIR/ADG(E)(NZ) for expediting the required approval
for already dispatched assignment Besides the
transfer of spares to AIR Imphal, 46 items were
transferred to AIR Shimla,4 to RK Srinagar, 54 to AIR
HPT Goraya, Jalandhar and four items to AIR, Jodhpur.
It would thus appear that maximum number of spares
have since been transferred to other stations of AIR.
However, a few items still remain. The same are being
again circulated amongst the stations/ offices of AIR to
disposed off by proper auction.
Para-3(b) Non
functioning of
machinery
equipment
Adequate back up of crucial spares is to be maintained
in stores in order to meet emergent and unexpected
requirement arising out of sudden breakdown in
machinery.

TYPE OF
AUDIT
PARA
PERIO
D
PARA
NO.
SUBJECT OF
PARA
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A
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Para-4 Regional
Board Cast-
short ware
service.
In this connection it is stated that the 50KW SW
transmitter was earlier in operation at HPT AIR,
Kingsway Delhi since 1990. It was dismantled and shifted
to RK, Jammu and re-commissioned on 10.12.2002. It
was being used as SW support to MW Transmitter of the
primary channel of RK, Jammu. Right from its re-
commissioning, the transmitter worked at one frequency
only for about five years. The transmitter suffered a
breakdown on 28.08.2007 and went off the air. All
efforts/techniques/resources were utilized to make the
transmitter operational, but with no success as the
transmitter was very old and had been dismantled and
reinstalled which resulted in damage to its equipment.
As regards its utility, it may be stated there was no note
worthily complaints or resentment of listeners due to its
closure, as there were not many listeners using SW mode
of reception for listening of programs. Keeping all these
facts in view, the Directorate General, AIR vide
communication No:15/B/2014-E-II(Part)389 dated
11.09.2014(copy enclosed) for the close down of 50KW
SW transmitter at Radio Kashmir Jammu. The
transmitter was subsequently commissioned vide DG,
AIR order No:- dated :- and proceeding for its disposal
are in process through E-auction.and is in final stage.

TYPE OF
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SUBJECT OF
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PARA 5 Huge
expenditure
on running of
DG sets.
Diesel generator supply is used as back up for hydel
supply as and when Interruptions occur in power supply
from the state power supply department. The PDC is not
under our control and such outages have to be
substituted by DG supply to maintain uninterrupted
services. This station has an independent 11 KV feeder
and all out efforts are made to pursue the PDD
authorities J&K Govt. to provide uninterrupted stable
power supply which still is not the case.

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