The document details audit paras from 1995-1997 and 1997-1998 to 1999-2000 pending resolution for Radio Kashmir Jammu. It provides information on 27 audit paras, including subjects like physical verification of index cards, musical programming, log books, misutilization of funds, engagement of casual labor, reconciliation of checks, transport expenses, and GPF. For each para, it describes the audit objection and action taken by the office to address the issue.
This document provides an overview of external confirmations as an audit procedure. It defines external confirmation as obtaining evidence directly from a third party in written form. External confirmations are commonly used to verify information with debtors, creditors, banks, lawyers, and those holding company assets/investments. The document outlines factors to consider when using confirmations, such as timing, sample selection, request design. It distinguishes between positive and negative confirmation requests and the risks of each. It also describes audit procedures to follow up on responses, such as investigating exceptions or non-responses to positive confirmations.
- The document discusses standards for quality control (SQC-1), overall audit objectives (SA 200), agreeing audit terms of engagement (SA 210), quality control for audit (SA 220), audit documentation (SA 230), and responsibilities relating to fraud (SA 240).
- It outlines responsibilities for quality control policies and procedures at audit firms. The objectives of an audit are to obtain reasonable assurance that financial statements are free of material misstatement and to report findings. The auditor must agree the terms and scope of the audit engagement with the client.
- Quality control includes leadership, ethics, independence, client/engagement acceptance, assignment of qualified engagement teams, performance of the audit with proper supervision/review, and monitoring
The document summarizes the key changes introduced by the Standards on Auditing (SA) 700 (Revised), SA 705, and SA 706 issued by the Auditing and Assurance Standards Board of the Institute of Chartered Accountants of India regarding the format and content of audit reports. Specifically, it provides a comparative analysis of the old versus new audit report formats, explains the types of modified audit opinions under SA 705, and the use of emphasis of matter and other matter paragraphs in audit reports as per SA 706. The document aims to explain the implications of the revised standards for auditors in India.
The boarding house ordinance of barangay picoValred Olsim
The proposed ordinance aims to reduce criminality by requiring boarding house owners and real estate lessors to obtain clearances and personal information from tenants before renting to them. It mandates lessors to secure permits, collect barangay clearances and bios from tenants, and submit copies to the barangay. Violators will face penalties including fines and denial of future business permits. The ordinance also provides exemptions for family members renting together and responsibilities of barangay officials to support enforcement.
The bank audit process consists of several key steps: 1) pre-commencement work including understanding qualifications, scope, and planning; 2) understanding the business of the specific bank branch, including transactions, computer systems, controls, and risks; 3) creating an overall audit plan and program; and 4) performing audit procedures including substantive testing and analytical procedures to evaluate results and issue a report. The auditor must understand laws and regulations, assess risks, and design an appropriate audit sample to provide sufficient evidence for the audit.
The document discusses audit documentation, also known as audit working papers. It defines audit documentation as the principal record of auditing procedures applied, evidence obtained, and conclusions reached. It should contain information needed to conduct the audit and prepare an audit report.
The summary includes three key points about audit documentation:
1. Audit documentation includes a record of evidence accumulated, results of tests performed, documentation of significant findings, and basis for conclusions.
2. Audit documentation provides a basis for audit planning, review by supervisors, and determining the appropriate audit report.
3. Ownership of the audit files belongs to the auditor, and the files are considered confidential.
This document is a project report submitted by Soumeet Sarkar to the University of Mumbai for their Master of Commerce program. The report focuses on Audit Documentation as outlined in SA 230 and Audit Evidence as outlined in SA 500. The report includes an introduction that provides background on auditing, defines auditing, discusses the origin and development of auditing standards in India and internationally. It then outlines the content which will cover SA 230 on audit documentation and SA 500 on audit evidence.
Practical approach to auditing is a presentation intended to help new auditors to quickly grab the skills and approach to audit engagements. The material touched on the attributes of auditors, audit planning, work programmes, audit journaling, working papers, audit test procedures, compliance and substantive test, elements of an audit report, file referencing etc..
This document provides an overview of external confirmations as an audit procedure. It defines external confirmation as obtaining evidence directly from a third party in written form. External confirmations are commonly used to verify information with debtors, creditors, banks, lawyers, and those holding company assets/investments. The document outlines factors to consider when using confirmations, such as timing, sample selection, request design. It distinguishes between positive and negative confirmation requests and the risks of each. It also describes audit procedures to follow up on responses, such as investigating exceptions or non-responses to positive confirmations.
- The document discusses standards for quality control (SQC-1), overall audit objectives (SA 200), agreeing audit terms of engagement (SA 210), quality control for audit (SA 220), audit documentation (SA 230), and responsibilities relating to fraud (SA 240).
- It outlines responsibilities for quality control policies and procedures at audit firms. The objectives of an audit are to obtain reasonable assurance that financial statements are free of material misstatement and to report findings. The auditor must agree the terms and scope of the audit engagement with the client.
- Quality control includes leadership, ethics, independence, client/engagement acceptance, assignment of qualified engagement teams, performance of the audit with proper supervision/review, and monitoring
The document summarizes the key changes introduced by the Standards on Auditing (SA) 700 (Revised), SA 705, and SA 706 issued by the Auditing and Assurance Standards Board of the Institute of Chartered Accountants of India regarding the format and content of audit reports. Specifically, it provides a comparative analysis of the old versus new audit report formats, explains the types of modified audit opinions under SA 705, and the use of emphasis of matter and other matter paragraphs in audit reports as per SA 706. The document aims to explain the implications of the revised standards for auditors in India.
The boarding house ordinance of barangay picoValred Olsim
The proposed ordinance aims to reduce criminality by requiring boarding house owners and real estate lessors to obtain clearances and personal information from tenants before renting to them. It mandates lessors to secure permits, collect barangay clearances and bios from tenants, and submit copies to the barangay. Violators will face penalties including fines and denial of future business permits. The ordinance also provides exemptions for family members renting together and responsibilities of barangay officials to support enforcement.
The bank audit process consists of several key steps: 1) pre-commencement work including understanding qualifications, scope, and planning; 2) understanding the business of the specific bank branch, including transactions, computer systems, controls, and risks; 3) creating an overall audit plan and program; and 4) performing audit procedures including substantive testing and analytical procedures to evaluate results and issue a report. The auditor must understand laws and regulations, assess risks, and design an appropriate audit sample to provide sufficient evidence for the audit.
The document discusses audit documentation, also known as audit working papers. It defines audit documentation as the principal record of auditing procedures applied, evidence obtained, and conclusions reached. It should contain information needed to conduct the audit and prepare an audit report.
The summary includes three key points about audit documentation:
1. Audit documentation includes a record of evidence accumulated, results of tests performed, documentation of significant findings, and basis for conclusions.
2. Audit documentation provides a basis for audit planning, review by supervisors, and determining the appropriate audit report.
3. Ownership of the audit files belongs to the auditor, and the files are considered confidential.
This document is a project report submitted by Soumeet Sarkar to the University of Mumbai for their Master of Commerce program. The report focuses on Audit Documentation as outlined in SA 230 and Audit Evidence as outlined in SA 500. The report includes an introduction that provides background on auditing, defines auditing, discusses the origin and development of auditing standards in India and internationally. It then outlines the content which will cover SA 230 on audit documentation and SA 500 on audit evidence.
Practical approach to auditing is a presentation intended to help new auditors to quickly grab the skills and approach to audit engagements. The material touched on the attributes of auditors, audit planning, work programmes, audit journaling, working papers, audit test procedures, compliance and substantive test, elements of an audit report, file referencing etc..
Este documento establece normas para que el auditor considere los hechos posteriores al periodo auditado y su efecto en los estados financieros. Detalla los procedimientos que el auditor debe realizar para identificar hechos posteriores relevantes hasta la fecha del dictamen, así como su responsabilidad ante hechos descubiertos después de emitir su dictamen pero antes o después de que se publiquen los estados financieros. También cubre los requerimientos adicionales del auditor en ofertas públicas de valores.
The Directorate of Enforcement is a law enforcement agency responsible for enforcing economic laws and fighting economic crime in India. It investigates violations of the Foreign Exchange Management Act and the Prevention of Money Laundering Act, including detecting money laundering offenses and freezing, seizing, or confiscating proceeds of crime. The Directorate is part of India's Department of Revenue and comprises officers of the Indian Revenue Service.
Guide lines for Presenting Officers of Departmental Inquiry in RailwaysBabuAugustine
The document discusses the Railway Servants (Discipline & Appeal) Rules, 1968 which govern disciplinary proceedings and inquiries against railway employees in India. It notes some key principles like no one can be a judge in their own case, the right to a fair hearing for the charged officer, and that inquiry findings must be based on evidence and reasons must be provided. It also summarizes the roles of various authorities in an inquiry as well as the stages of an inquiry proceeding according to Department of Personnel & Training guidelines. Overall, the document provides an overview of the legal framework and process for conducting disciplinary inquiries against railway servants in India.
Auditing involves independently examining financial statements to provide an opinion. An auditor must follow general principles including maintaining objectivity and skepticism. Key responsibilities involve planning the audit, obtaining sufficient evidence, and documenting the work. Audits have inherent limitations as they are based on samples rather than 100% verification. If fraud or non-compliance with laws is identified, the auditor communicates with management and those charged with governance. Joint auditors divide the work but are jointly responsible for undivided areas.
This document discusses the audit of a company's payroll cycle. It provides an overview of payroll and personnel functions, key internal controls related to payroll, and substantive audit procedures to test the payroll account. The internal controls discussed are adequate separation of duties, proper authorization of payroll activities, adequate documentation of transactions, physical control over assets and records, independent checks of payroll processing, proper preparation of tax forms, and timely payment of withheld taxes.
The document outlines procedures for handling incoming and outgoing mail in the Record Section of a Defence Accounts office.
Key points include: sorting incoming mail by section; registering letters and bills with identifying numbers in duplicate diaries; handling valuable documents and reminders/complaints separately; distributing mail to sections after registration; and dispatching outgoing mail while maintaining records. Special procedures are also defined for top secret, secret and confidential communications.
This document discusses related parties and related party transactions that must be identified, accounted for, and disclosed in financial statements under Indian accounting standards. It defines related parties as individuals or entities that have control or significant influence over a reporting entity. It provides examples of close family members and key management personnel that are considered related parties. It also describes the auditor's objectives and procedures for identifying related parties and related party transactions, obtaining management representations, and evaluating compliance with disclosure requirements.
The document provides information about auditing inventories and property, plant and equipment. It outlines the key audit objectives, which are to ensure inventories and PPE exist, are owned by the client, and are properly valued. It describes procedures for observing inventory counts, verifying pricing, and designing substantive audit programs for PPE. Analytical procedures and tests of details of transactions and balances are discussed for both inventories and PPE.
The document discusses two cases of calculating residential status for Indian citizens under the Income Tax Act.
For the first case of Mr. Arun, who was outside India from October 1, 2019 to March 10, 2020, his stay in India from April 1, 2019 to March 31, 2020 was calculated to be 206 days, making him an ordinary resident under section 6(1)(a).
For the second case, Mr. Arun was outside India from October 1, 2018 to January 10, 2020. His stay from April 1, 2019 to March 31, 2020 was 82 days, not satisfying section 6(1)(a). However, he satisfies section 6(1)(b) as his total stay in India
El documento describe los atributos clave de un hallazgo de auditoría, incluyendo (a) un título breve que resume el problema, (b) una descripción detallada de la deficiencia observada, (c) las políticas o normas incumplidas, (d) la causa subyacente, y (e) el efecto o impacto de la condición. Estos atributos ayudan a los auditores a comunicar claramente los hallazgos y sustentarlos con evidencia.
This document outlines the rules and procedures related to disciplinary action and appeals for railway employees in India. Some key points include:
- Discipline & Appeal Rules (D&AR) and Annual Confidential Reports are tools to control subordinates, but D&AR should only be used as a last resort.
- Educate, coach, and motivate staff before considering D&AR. Warnings or expressing written displeasure should be tried in normal situations.
- For D&AR action, the disciplinary authority must apply their full logical mind and ensure no other remedy is available before proceeding.
- The document details the procedures for minor and major penalties, conducting inquiries, framing chargesheets,
The document provides an overview of disciplinary procedures and rules (D&A Rules) for railway employees in India. It discusses topics like:
- Forms and authorities involved in disciplinary actions
- Grounds and process for suspension of employees
- Types of penalties under D&A Rules
- Principles of natural justice as per the Indian constitution
- Process for issuing a charge sheet
- Procedures for conducting disciplinary inquiries
- Situations where an inquiry may not be necessary
- Tactics sometimes used to delay disciplinary proceedings
The document is intended as a reference for understanding D&A Rules and properly handling disciplinary cases and inquiries against railway employees according to due process.
Lecture 13 profits and gains from business or professionsumit235
This document summarizes provisions related to computing taxable income from business and profession under the Indian Income Tax Act. It covers what types of income fall under this head, the meaning of key terms like business, profession and vocation. It also discusses the basic principles for arriving at business income, allowable deductions for expenses, depreciation, and scientific research expenditure.
Audit working papers are documents prepared or obtained by auditors that provide evidence of the audit work performed. They include information used to plan and conduct the audit, as well as evidence to support the auditor's opinion. Working papers serve several purposes, such as providing evidence of compliance with auditing standards, supporting the conclusions in the audit report, and allowing for review of the audit work. They must be organized, indexed, and signed or initialed by the preparer and reviewer. Working papers are the property of the auditing firm but may be subpoenaed by a court.
Objectives & Agenda :
To know the need and relevanve of income tax, its applicability and its commencement date. To understand the meaning of the term "income" and "tax" and additionally the relevant terms in relation to income and taxes. The webinar shall predominantly focus on the basic and fundamental provisions of Income Tax Act, 1961, which is required to further appreciate the subsequent charging and computational provisions.
The document describes the format of an income statement, including sections for revenue, cost of goods sold, gross profit, stock gains/losses, adjusted gross profit, other expenses, and net profit. It provides an example income statement for the month ended June 30, 2015, with numerical values. The document notes that this is a classified income statement that separately calculates gross profit, adjusted gross profit, and net profit. It also explains the link between the income statement and the owner's equity section of the balance sheet.
Amendments in Schedule III of Companies Act, w.e.f. 1st April 2022taxguru5
"CA Pragathi Gudur* With the ever-increasing stringency in the regulatory framework and disclosure requirements under various provisions of law, MCA, vide notifi"
TaxGuru is a platform that provides Updates On Amendments in Income Tax, Wealth Tax, Company Law, Service Tax, RBI, Custom Duty, Corporate Law , Goods and Service Tax etc.
To know more visit https://taxguru.in/company-law/amendments-schedule-iii-companies-act-w-e-f-1st-april-2022.html
Objectives & Agenda :
To know when an appeal can be made before a Commissioner, High Court and Supreme Court. To gain knowledge regarding the pre-requisites for filing an appeal. To understand the provisions relating to the fines, penalties and the time limit in an appeal. To gain insight regarding the procedure followed during an appeal.
This document outlines requirements for audit documentation according to standards set by the PCAOB. It defines audit documentation as the written record of the audit work performed, evidence obtained, and conclusions reached. Audit documentation supports the auditor's conclusions and representations in their report. It must contain sufficient information for another auditor to understand the work performed and conclusions reached. The documentation must also include any significant issues identified and how they were addressed. Audit documentation must be retained for seven years after the report release date.
Lear Corporation is unable to file its annual report (Form 10-K) by the deadline because it is in default of its primary credit facility and is engaged in ongoing discussions to amend the facility. The company's financial statements and disclosures for the annual report could be impacted by the terms of any amendment. Additional time is needed to conclude the amendment discussions and reflect the terms in the annual report. The auditor's report on the financial statements will also contain a going concern explanatory paragraph due to adverse industry conditions and the credit default.
The Goodyear Tire & Rubber Company filed a Form 12b-25 to notify that it would be unable to file its annual report (Form 10-K) for the fiscal year ending December 31, 2003 by the required deadline. The filing delay is due to an ongoing investigation into potential improper accounting in its European and other overseas operations. Goodyear also identified adjustments unrelated to the investigation that are expected to reduce previously reported earnings and equity. As a result of the ongoing investigation and adjustments, Goodyear has not completed its 2003 financial statements and cannot reasonably estimate its 2003 results of operations at this time.
This document provides a summary of recent legal landmarks across various authorities and courts in India. It includes 6 cases covering topics like transfer pricing, deductions under various sections of the Income Tax Act, revision of book profits, tax deducted at source, and professional misconduct of chartered accountants. Each case provides the authority, relevant section/rule, ratio or key consideration from the ruling, citation details, and name of the assessed party.
Este documento establece normas para que el auditor considere los hechos posteriores al periodo auditado y su efecto en los estados financieros. Detalla los procedimientos que el auditor debe realizar para identificar hechos posteriores relevantes hasta la fecha del dictamen, así como su responsabilidad ante hechos descubiertos después de emitir su dictamen pero antes o después de que se publiquen los estados financieros. También cubre los requerimientos adicionales del auditor en ofertas públicas de valores.
The Directorate of Enforcement is a law enforcement agency responsible for enforcing economic laws and fighting economic crime in India. It investigates violations of the Foreign Exchange Management Act and the Prevention of Money Laundering Act, including detecting money laundering offenses and freezing, seizing, or confiscating proceeds of crime. The Directorate is part of India's Department of Revenue and comprises officers of the Indian Revenue Service.
Guide lines for Presenting Officers of Departmental Inquiry in RailwaysBabuAugustine
The document discusses the Railway Servants (Discipline & Appeal) Rules, 1968 which govern disciplinary proceedings and inquiries against railway employees in India. It notes some key principles like no one can be a judge in their own case, the right to a fair hearing for the charged officer, and that inquiry findings must be based on evidence and reasons must be provided. It also summarizes the roles of various authorities in an inquiry as well as the stages of an inquiry proceeding according to Department of Personnel & Training guidelines. Overall, the document provides an overview of the legal framework and process for conducting disciplinary inquiries against railway servants in India.
Auditing involves independently examining financial statements to provide an opinion. An auditor must follow general principles including maintaining objectivity and skepticism. Key responsibilities involve planning the audit, obtaining sufficient evidence, and documenting the work. Audits have inherent limitations as they are based on samples rather than 100% verification. If fraud or non-compliance with laws is identified, the auditor communicates with management and those charged with governance. Joint auditors divide the work but are jointly responsible for undivided areas.
This document discusses the audit of a company's payroll cycle. It provides an overview of payroll and personnel functions, key internal controls related to payroll, and substantive audit procedures to test the payroll account. The internal controls discussed are adequate separation of duties, proper authorization of payroll activities, adequate documentation of transactions, physical control over assets and records, independent checks of payroll processing, proper preparation of tax forms, and timely payment of withheld taxes.
The document outlines procedures for handling incoming and outgoing mail in the Record Section of a Defence Accounts office.
Key points include: sorting incoming mail by section; registering letters and bills with identifying numbers in duplicate diaries; handling valuable documents and reminders/complaints separately; distributing mail to sections after registration; and dispatching outgoing mail while maintaining records. Special procedures are also defined for top secret, secret and confidential communications.
This document discusses related parties and related party transactions that must be identified, accounted for, and disclosed in financial statements under Indian accounting standards. It defines related parties as individuals or entities that have control or significant influence over a reporting entity. It provides examples of close family members and key management personnel that are considered related parties. It also describes the auditor's objectives and procedures for identifying related parties and related party transactions, obtaining management representations, and evaluating compliance with disclosure requirements.
The document provides information about auditing inventories and property, plant and equipment. It outlines the key audit objectives, which are to ensure inventories and PPE exist, are owned by the client, and are properly valued. It describes procedures for observing inventory counts, verifying pricing, and designing substantive audit programs for PPE. Analytical procedures and tests of details of transactions and balances are discussed for both inventories and PPE.
The document discusses two cases of calculating residential status for Indian citizens under the Income Tax Act.
For the first case of Mr. Arun, who was outside India from October 1, 2019 to March 10, 2020, his stay in India from April 1, 2019 to March 31, 2020 was calculated to be 206 days, making him an ordinary resident under section 6(1)(a).
For the second case, Mr. Arun was outside India from October 1, 2018 to January 10, 2020. His stay from April 1, 2019 to March 31, 2020 was 82 days, not satisfying section 6(1)(a). However, he satisfies section 6(1)(b) as his total stay in India
El documento describe los atributos clave de un hallazgo de auditoría, incluyendo (a) un título breve que resume el problema, (b) una descripción detallada de la deficiencia observada, (c) las políticas o normas incumplidas, (d) la causa subyacente, y (e) el efecto o impacto de la condición. Estos atributos ayudan a los auditores a comunicar claramente los hallazgos y sustentarlos con evidencia.
This document outlines the rules and procedures related to disciplinary action and appeals for railway employees in India. Some key points include:
- Discipline & Appeal Rules (D&AR) and Annual Confidential Reports are tools to control subordinates, but D&AR should only be used as a last resort.
- Educate, coach, and motivate staff before considering D&AR. Warnings or expressing written displeasure should be tried in normal situations.
- For D&AR action, the disciplinary authority must apply their full logical mind and ensure no other remedy is available before proceeding.
- The document details the procedures for minor and major penalties, conducting inquiries, framing chargesheets,
The document provides an overview of disciplinary procedures and rules (D&A Rules) for railway employees in India. It discusses topics like:
- Forms and authorities involved in disciplinary actions
- Grounds and process for suspension of employees
- Types of penalties under D&A Rules
- Principles of natural justice as per the Indian constitution
- Process for issuing a charge sheet
- Procedures for conducting disciplinary inquiries
- Situations where an inquiry may not be necessary
- Tactics sometimes used to delay disciplinary proceedings
The document is intended as a reference for understanding D&A Rules and properly handling disciplinary cases and inquiries against railway employees according to due process.
Lecture 13 profits and gains from business or professionsumit235
This document summarizes provisions related to computing taxable income from business and profession under the Indian Income Tax Act. It covers what types of income fall under this head, the meaning of key terms like business, profession and vocation. It also discusses the basic principles for arriving at business income, allowable deductions for expenses, depreciation, and scientific research expenditure.
Audit working papers are documents prepared or obtained by auditors that provide evidence of the audit work performed. They include information used to plan and conduct the audit, as well as evidence to support the auditor's opinion. Working papers serve several purposes, such as providing evidence of compliance with auditing standards, supporting the conclusions in the audit report, and allowing for review of the audit work. They must be organized, indexed, and signed or initialed by the preparer and reviewer. Working papers are the property of the auditing firm but may be subpoenaed by a court.
Objectives & Agenda :
To know the need and relevanve of income tax, its applicability and its commencement date. To understand the meaning of the term "income" and "tax" and additionally the relevant terms in relation to income and taxes. The webinar shall predominantly focus on the basic and fundamental provisions of Income Tax Act, 1961, which is required to further appreciate the subsequent charging and computational provisions.
The document describes the format of an income statement, including sections for revenue, cost of goods sold, gross profit, stock gains/losses, adjusted gross profit, other expenses, and net profit. It provides an example income statement for the month ended June 30, 2015, with numerical values. The document notes that this is a classified income statement that separately calculates gross profit, adjusted gross profit, and net profit. It also explains the link between the income statement and the owner's equity section of the balance sheet.
Amendments in Schedule III of Companies Act, w.e.f. 1st April 2022taxguru5
"CA Pragathi Gudur* With the ever-increasing stringency in the regulatory framework and disclosure requirements under various provisions of law, MCA, vide notifi"
TaxGuru is a platform that provides Updates On Amendments in Income Tax, Wealth Tax, Company Law, Service Tax, RBI, Custom Duty, Corporate Law , Goods and Service Tax etc.
To know more visit https://taxguru.in/company-law/amendments-schedule-iii-companies-act-w-e-f-1st-april-2022.html
Objectives & Agenda :
To know when an appeal can be made before a Commissioner, High Court and Supreme Court. To gain knowledge regarding the pre-requisites for filing an appeal. To understand the provisions relating to the fines, penalties and the time limit in an appeal. To gain insight regarding the procedure followed during an appeal.
This document outlines requirements for audit documentation according to standards set by the PCAOB. It defines audit documentation as the written record of the audit work performed, evidence obtained, and conclusions reached. Audit documentation supports the auditor's conclusions and representations in their report. It must contain sufficient information for another auditor to understand the work performed and conclusions reached. The documentation must also include any significant issues identified and how they were addressed. Audit documentation must be retained for seven years after the report release date.
Lear Corporation is unable to file its annual report (Form 10-K) by the deadline because it is in default of its primary credit facility and is engaged in ongoing discussions to amend the facility. The company's financial statements and disclosures for the annual report could be impacted by the terms of any amendment. Additional time is needed to conclude the amendment discussions and reflect the terms in the annual report. The auditor's report on the financial statements will also contain a going concern explanatory paragraph due to adverse industry conditions and the credit default.
The Goodyear Tire & Rubber Company filed a Form 12b-25 to notify that it would be unable to file its annual report (Form 10-K) for the fiscal year ending December 31, 2003 by the required deadline. The filing delay is due to an ongoing investigation into potential improper accounting in its European and other overseas operations. Goodyear also identified adjustments unrelated to the investigation that are expected to reduce previously reported earnings and equity. As a result of the ongoing investigation and adjustments, Goodyear has not completed its 2003 financial statements and cannot reasonably estimate its 2003 results of operations at this time.
This document provides a summary of recent legal landmarks across various authorities and courts in India. It includes 6 cases covering topics like transfer pricing, deductions under various sections of the Income Tax Act, revision of book profits, tax deducted at source, and professional misconduct of chartered accountants. Each case provides the authority, relevant section/rule, ratio or key consideration from the ruling, citation details, and name of the assessed party.
The Goodyear Tire & Rubber Company filed a Form 12b-25 notification of late filing for its quarterly report on Form 10-Q for the period ending March 31, 2004. Goodyear had previously filed a 12b-25 for its 2003 Form 10-K and does not expect to file the 10-Q within the 5 day extension period. Goodyear expects to file the 10-Q by mid-June and will need to discuss extending filing deadlines with lenders to avoid potential defaults under its credit facilities. Preliminary results suggest an improvement in operating income compared to the first quarter of 2003 but final results are not yet available.
This document is a 118 page tender document for a contract to conduct mining work at the Kalta Iron Mine in Odisha, India.
The scope of work involves composite manual and mechanized mining of iron ore lump and fines totaling 31.9 million tonnes annually, along with removal of 4.07 million cubic meters of waste annually. The contract is for a period of 4 years to excavate the specified quantities.
The tender document provides instructions to bidders on submitting their bids, eligibility criteria for bidders, details of earnest money deposit required, scope of work and other commercial terms of the contract. It includes formats for technical eligibility documents, forms of agreement and integrity pact that need to be
The document contains three requests for adjournment or additional time related to tax assessment cases for RRB Consultants & Engineers Pvt. Ltd. for various assessment years. In the first request, the authorized signatory asks that a case scheduled for August 19, 2005 be adjourned to the first week of September due to the dealer being in the process of collecting forms from customers. In the second request, dated July 20, 2006, the authorized signatory asks that an appeal case scheduled for July 25, 2006 be adjourned as the company's counsel will be out of station. In the third and final request dated September 4, 2008, the authorized signatory asks that an assessment case be adjourned for
This document provides a quarterly review of performance for the Vijaipur Unit from July - September 2019. Key points discussed include:
- Production losses due to a 46 day stoppage of the Urea Plant stream-11 reactor leak. Advice was given on preventative maintenance.
- Inaccurate shutdown planning for Vijaipur-II led to a longer than expected shutdown. Better planning was advised.
- Annual production targets were revised down due to the reactor problem. Further shortfalls were possible without improvements.
- Various key performance metrics and production targets for 2019-20 were reviewed for the Vijaipur complex. Areas of underperformance were highlighted and advice was given to avoid
The document discusses the Renewable Energy Certificate (REC) mechanism in India. It describes the key steps in the REC process: accreditation of renewable energy projects by state agencies, registration of projects as eligible entities, obtaining open access approval, and issuance of RECs based on verified energy generation. It provides details on the forms, timelines, and documentation required at each stage to obtain RECs.
This document provides a summary of recent legal landmarks across various authorities and courts in India. It lists 6 cases with details of the authority, section/rules of relevant law, ratio or key consideration of the court, case citation, and name of assessee. Some of the key rulings summarized include disallowing the use of a comparable company for transfer pricing without furnishing related information, treating income declared in a belated return after search as not undisclosed to the extent of advance tax paid, and upholding an addition under section 69B where an assessee admitted to unexplained stock during a survey.
This document discusses vehicle/equipment classifications in the Border Roads Organization. It outlines the different classes - Class A (serviceable), Class B (repairable within field workshop capacity), Class C(SP) (not fit for mobilization due to lack of spares), Class DTY (completed estimated life but still usable), and Class D (for disposal). It also explains the difference between a defect report (for newly procured items failing during warranty period) and a premature failure report (for items failing prematurely due to design or manufacturing issues).
Dilley Children Jail Medical Services ContractsBryan Johnson
ICE contracted with private healthcare staffing corporation, Maxim Healthcare Services, to provide medical services to children and mothers detained at the South Texas Family Residential Center (STFRF) located in Dilley, Texas. From 09/22/2015 to 09/22/2016, ICE was obligated to pay Maxim $28,799,940.48. However, ICE apparently paid nearly $6 million more than the maximum allowed: $34,713,350.00, according to USAspending.gov
This document provides a summary of recent legal landmarks from various authorities:
1. The Mumbai ITAT ruled that admitting undisclosed income for one year does not mean undisclosed income was earned in earlier years as well.
2. The Bombay High Court ruled that financial hardship need not be considered for a stay application if the case was against the revenue as per a Superior Forum.
3. The Delhi ITAT ruled that a fixed place permanent establishment is not established if the premises of the Indian affiliate are not at the disposal of the foreign entity.
Lecture given by M.Nageswara Rao, SSO(A)/south central railway, secunderabad on the subject of "Railway classification of expenditure or Railway Allocation rules on 10th September, 2011 at ESTC/Lallaguda, Secunderabad.
This document is an SEC Form 10-K/A filing by Calpine Corporation for the fiscal year ending December 31, 2003. It provides amendments to Calpine's previous annual report filing. The amendments include revised and expanded disclosures related to Calpine's oil and gas operations in items 1, 2, 8, and 15 of the filing. The amendments were filed in connection with the SEC's review of a Calpine registration statement.
This document is an SEC Form 10-K/A annual report filed by Calpine Corporation. It provides amendments to Calpine's original Form 10-K annual report for the fiscal year ending December 31, 2003. The amendments include revised and expanded disclosures related to Calpine's oil and gas operations in Items 1, 2, 8, and 15 of the filing. The amendments were filed in connection with the SEC's review of a Calpine registration statement and incorporate disclosures requested by the SEC regarding Calpine's oil and gas business.
The document is an application form for allotment of residential villas and commercial plazas in the Defence Raya Golf and Country Club housing project. It provides instructions for applicants to apply for 1 Kanal or 2 Kanal residential villas or commercial plazas by filling out personal and payment details in the form. Applicants must submit the completed form along with application fee to Askari Bank branches between May 9th and May 23rd, 2016. A balloting process will be conducted on June 21st to allot units to successful applicants.
This document lists the documents required to be submitted with an application for a constructor/operator license. It requires:
- Details of the applicant such as name, registration number and category.
- Documents like application form, identity cards of owners, details of previous works, machinery and staff.
- Undertaking that engineers will be notified if they leave and any changes affecting eligibility.
- Checklist of documents and details to be filled by PEC staff.
- Tables listing the categories and requirements for constructors and operators.
This document discusses the changes to the Income Tax Return (ITR) forms for the Assessment Year 2018-19 compared to the previous year. It covers changes to the applicable ITR forms based on income type, the importance of correctly filing ITR to avoid penalties, changes in law that led to ITR form changes, and specific changes made to ITR forms 1 through 3. Key changes include additional reporting requirements for capital gains, section 50CA, and section 56(2)(x) income.
This document summarizes key provisions related to furnishing details of outward and inward supplies and filing returns under the GST law:
- Registered persons must furnish details of outward supplies by the 10th of every month on form GSTR-1. Details of inward supplies must be furnished by recipients on form GSTR-2 between the 10th-15th day of the following month.
- Monthly returns on form GSTR-3 must be filed by the 20th day of the following month. Composition suppliers must file quarterly returns on form GSTR-4 by the 18th day after the end of the quarter.
- The document outlines various rules around furnishing supply details, communicating mismatches, rect
Patent Annuity and Patent Renewals Services in India Law Firm| Maintenance of Patent after Grant in India| Renewal of Granted Patent in India
To keep a patent in force, the renewal fees shall be payable at the expiration of the second year from the date of the patent or of any succeeding year and the same shall be remitted to the patent office before the expiration of the second or the succeeding year.
Further, renewal of a patent can be done beyond the due date in the extended period of six months from that date by filing Form-4 along with the prescribed fee. This period of six months is not extendable.
a. Where a patent is granted later than two years from the date of filing of the application, the fees which have become due in the meantime may be paid within a period of three months from the date of the recording of the patent in the register. The date of recording of patent in the register of patents is communicated to the applicant through a letter which accompanies the Certificate of Patent. The period for payment of renewal fees may be extended by a maximum of six months by filing Form-4 with the required fee.
b. If a patent is granted before the expiry of two years from the date of filing of application, the first renewal fee becomes due in respect of the third year. However, the renewal fee shall be paid before the expiry of second year. This period is extendable by maximum six months.
c. First Renewal fee for a patent becomes due in respect of the third year counted from the date of filing of application for patent. However, the renewal fee for third year has to be paid before the expiry of second year. For clarification, the renewal fee may be paid before the expiration of the fourth year from the date of Patent for the fifth year and so on.
d. While paying the renewal fee, the patentee shall quote correctly the patent number, date of patent and the year in respect of which the renewal fee is being paid. Any mistake in the above said particulars may lead to a lapse of patent.
e. For the Patent of Addition no renewal fee is required to be paid.
f. Annual renewal fee may be paid for 2 or more years in advance.
Disclaimer:
This post is no way related to Indian Patent office (IPO) or any of its subsidiaries. All the posts/comments are only for general information or use and it should not be relied on as official notice. Every care has been taken to ensure the accuracy of information furnished in this post, authors do not accept any responsibility or liability for any damage or loss arising from the direct or indirect use of the contents provided on this post. We can be reached at info [at] techcorplegal [dot] com
Levelised Cost of Hydrogen (LCOH) Calculator ManualMassimo Talia
The aim of this manual is to explain the
methodology behind the Levelized Cost of
Hydrogen (LCOH) calculator. Moreover, this
manual also demonstrates how the calculator
can be used for estimating the expenses associated with hydrogen production in Europe
using low-temperature electrolysis considering different sources of electricity
Applications of artificial Intelligence in Mechanical Engineering.pdfAtif Razi
Historically, mechanical engineering has relied heavily on human expertise and empirical methods to solve complex problems. With the introduction of computer-aided design (CAD) and finite element analysis (FEA), the field took its first steps towards digitization. These tools allowed engineers to simulate and analyze mechanical systems with greater accuracy and efficiency. However, the sheer volume of data generated by modern engineering systems and the increasing complexity of these systems have necessitated more advanced analytical tools, paving the way for AI.
AI offers the capability to process vast amounts of data, identify patterns, and make predictions with a level of speed and accuracy unattainable by traditional methods. This has profound implications for mechanical engineering, enabling more efficient design processes, predictive maintenance strategies, and optimized manufacturing operations. AI-driven tools can learn from historical data, adapt to new information, and continuously improve their performance, making them invaluable in tackling the multifaceted challenges of modern mechanical engineering.
Accident detection system project report.pdfKamal Acharya
The Rapid growth of technology and infrastructure has made our lives easier. The
advent of technology has also increased the traffic hazards and the road accidents take place
frequently which causes huge loss of life and property because of the poor emergency facilities.
Many lives could have been saved if emergency service could get accident information and
reach in time. Our project will provide an optimum solution to this draw back. A piezo electric
sensor can be used as a crash or rollover detector of the vehicle during and after a crash. With
signals from a piezo electric sensor, a severe accident can be recognized. According to this
project when a vehicle meets with an accident immediately piezo electric sensor will detect the
signal or if a car rolls over. Then with the help of GSM module and GPS module, the location
will be sent to the emergency contact. Then after conforming the location necessary action will
be taken. If the person meets with a small accident or if there is no serious threat to anyone’s
life, then the alert message can be terminated by the driver by a switch provided in order to
avoid wasting the valuable time of the medical rescue team.
This study Examines the Effectiveness of Talent Procurement through the Imple...DharmaBanothu
In the world with high technology and fast
forward mindset recruiters are walking/showing interest
towards E-Recruitment. Present most of the HRs of
many companies are choosing E-Recruitment as the best
choice for recruitment. E-Recruitment is being done
through many online platforms like Linkedin, Naukri,
Instagram , Facebook etc. Now with high technology E-
Recruitment has gone through next level by using
Artificial Intelligence too.
Key Words : Talent Management, Talent Acquisition , E-
Recruitment , Artificial Intelligence Introduction
Effectiveness of Talent Acquisition through E-
Recruitment in this topic we will discuss about 4important
and interlinked topics which are
Prediction of Electrical Energy Efficiency Using Information on Consumer's Ac...PriyankaKilaniya
Energy efficiency has been important since the latter part of the last century. The main object of this survey is to determine the energy efficiency knowledge among consumers. Two separate districts in Bangladesh are selected to conduct the survey on households and showrooms about the energy and seller also. The survey uses the data to find some regression equations from which it is easy to predict energy efficiency knowledge. The data is analyzed and calculated based on five important criteria. The initial target was to find some factors that help predict a person's energy efficiency knowledge. From the survey, it is found that the energy efficiency awareness among the people of our country is very low. Relationships between household energy use behaviors are estimated using a unique dataset of about 40 households and 20 showrooms in Bangladesh's Chapainawabganj and Bagerhat districts. Knowledge of energy consumption and energy efficiency technology options is found to be associated with household use of energy conservation practices. Household characteristics also influence household energy use behavior. Younger household cohorts are more likely to adopt energy-efficient technologies and energy conservation practices and place primary importance on energy saving for environmental reasons. Education also influences attitudes toward energy conservation in Bangladesh. Low-education households indicate they primarily save electricity for the environment while high-education households indicate they are motivated by environmental concerns.
This presentation is about Food Delivery Systems and how they are developed using the Software Development Life Cycle (SDLC) and other methods. It explains the steps involved in creating a food delivery app, from planning and designing to testing and launching. The slide also covers different tools and technologies used to make these systems work efficiently.
Digital Twins Computer Networking Paper Presentation.pptxaryanpankaj78
A Digital Twin in computer networking is a virtual representation of a physical network, used to simulate, analyze, and optimize network performance and reliability. It leverages real-time data to enhance network management, predict issues, and improve decision-making processes.
Supermarket Management System Project Report.pdfKamal Acharya
Supermarket management is a stand-alone J2EE using Eclipse Juno program.
This project contains all the necessary required information about maintaining
the supermarket billing system.
The core idea of this project to minimize the paper work and centralize the
data. Here all the communication is taken in secure manner. That is, in this
application the information will be stored in client itself. For further security the
data base is stored in the back-end oracle and so no intruders can access it.
AI in customer support Use cases solutions development and implementation.pdfmahaffeycheryld
AI in customer support will integrate with emerging technologies such as augmented reality (AR) and virtual reality (VR) to enhance service delivery. AR-enabled smart glasses or VR environments will provide immersive support experiences, allowing customers to visualize solutions, receive step-by-step guidance, and interact with virtual support agents in real-time. These technologies will bridge the gap between physical and digital experiences, offering innovative ways to resolve issues, demonstrate products, and deliver personalized training and support.
https://www.leewayhertz.com/ai-in-customer-support/#How-does-AI-work-in-customer-support
Null Bangalore | Pentesters Approach to AWS IAMDivyanshu
#Abstract:
- Learn more about the real-world methods for auditing AWS IAM (Identity and Access Management) as a pentester. So let us proceed with a brief discussion of IAM as well as some typical misconfigurations and their potential exploits in order to reinforce the understanding of IAM security best practices.
- Gain actionable insights into AWS IAM policies and roles, using hands on approach.
#Prerequisites:
- Basic understanding of AWS services and architecture
- Familiarity with cloud security concepts
- Experience using the AWS Management Console or AWS CLI.
- For hands on lab create account on [killercoda.com](https://killercoda.com/cloudsecurity-scenario/)
# Scenario Covered:
- Basics of IAM in AWS
- Implementing IAM Policies with Least Privilege to Manage S3 Bucket
- Objective: Create an S3 bucket with least privilege IAM policy and validate access.
- Steps:
- Create S3 bucket.
- Attach least privilege policy to IAM user.
- Validate access.
- Exploiting IAM PassRole Misconfiguration
-Allows a user to pass a specific IAM role to an AWS service (ec2), typically used for service access delegation. Then exploit PassRole Misconfiguration granting unauthorized access to sensitive resources.
- Objective: Demonstrate how a PassRole misconfiguration can grant unauthorized access.
- Steps:
- Allow user to pass IAM role to EC2.
- Exploit misconfiguration for unauthorized access.
- Access sensitive resources.
- Exploiting IAM AssumeRole Misconfiguration with Overly Permissive Role
- An overly permissive IAM role configuration can lead to privilege escalation by creating a role with administrative privileges and allow a user to assume this role.
- Objective: Show how overly permissive IAM roles can lead to privilege escalation.
- Steps:
- Create role with administrative privileges.
- Allow user to assume the role.
- Perform administrative actions.
- Differentiation between PassRole vs AssumeRole
Try at [killercoda.com](https://killercoda.com/cloudsecurity-scenario/)
Height and depth gauge linear metrology.pdfq30122000
Height gauges may also be used to measure the height of an object by using the underside of the scriber as the datum. The datum may be permanently fixed or the height gauge may have provision to adjust the scale, this is done by sliding the scale vertically along the body of the height gauge by turning a fine feed screw at the top of the gauge; then with the scriber set to the same level as the base, the scale can be matched to it. This adjustment allows different scribers or probes to be used, as well as adjusting for any errors in a damaged or resharpened probe.
2. 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
3. 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
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 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
4. TYPE OF
AUDIT
PARA
PERIO
D
PARA NO. SUBJECT
OF PARA
ACTION TAKEN BY THE OFFICE
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
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 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
Reply already furnished to IA/MIB vide this office letter
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..
5. 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.
6. TYPE OF
AUDIT
PARA
PERIOD PARA
NO.
SUBJECT OF
PARA
ACTION TAKEN BY THE OFFICE
I
A
1997-98
to
1999-
2000
PARA-
10
Saving of
Rs.37.41 Lacs
of financial
year 1997-98
to 1999-2000
Reply already furnished to IA/MIB vide this office letter
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.
7. TYPE OF
AUDIT
PARA
PERIOD PARA
NO.
SUBJECT OF
PARA
ACTION TAKEN BY THE OFFICE
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.
8. TYPE OF
AUDIT
PARA
PERIOD PARA
NO.
SUBJECT OF
PARA
ACTION TAKEN BY THE OFFICE
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
9. TYPE OF
AUDIT
PARA
PERIOD PARA NO. SUBJECT OF
PARA
ACTION TAKEN BY THE OFFICE
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.
10. TYPE OF
AUDIT
PARA
PERIOD PARA NO. SUBJECT OF
PARA
ACTION TAKEN BY THE OFFICE
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.
11. TYPE OF
AUDIT
PARA
PERIOD PARA NO. SUBJECT OF
PARA
ACTION TAKEN BY THE OFFICE
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.
12. TYPE OF
AUDIT
PARA
PERIOD PARA NO. SUBJECT OF
PARA
ACTION TAKEN BY THE OFFICE
I
A
1997-1998
to
1999-2000
Para 23 Non-Deduction of
Income Tax
Reply already furnished to IA/MIB vide this office
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
13. TYPE OF
AUDIT
PARA
PERIOD PARA NO. SUBJECT OF
PARA
ACTION TAKEN BY THE OFFICE
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
14. TYPE OF
AUDIT
PARA
PERIOD PARA NO. SUBJECT OF
PARA
ACTION TAKEN BY THE OFFICE
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.
15. TYPE OF
AUDIT
PARA
PERIOD PARA NO. SUBJECT OF
PARA
ACTION TAKEN BY THE OFFICE
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.
16. TYPE OF
AUDIT
PARA
PERIOD PARA NO. SUBJECT OF
PARA
ACTION TAKEN BY THE OFFICE
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
17. TYPE OF
AUDIT
PARA
PERIOD PARA NO. SUBJECT OF
PARA
ACTION TAKEN BY THE OFFICE
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.
18. TYPE OF
AUDIT
PARA
PERIOD PARA NO. SUBJECT OF
PARA
ACTION TAKEN BY THE OFFICE
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.
19. TYPE OF
AUDIT
PARA
PERIOD PARA NO. SUBJECT OF
PARA
ACTION TAKEN BY THE OFFICE
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
Para-1 Non deduction
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
being informed accordingly.
20. TYPE OF
AUDIT
PARA
PERIOD PARA NO. SUBJECT OF
PARA
ACTION TAKEN BY THE OFFICE
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.
21. TYPE OF
AUDIT
PARA
PERIOD PARA NO. SUBJECT OF
PARA
ACTION TAKEN BY THE OFFICE
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
22. TYPE OF
AUDIT
PARA
PERIOD PARA NO. SUBJECT OF
PARA
ACTION TAKEN BY THE OFFICE
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.
23. TYPE OF
AUDIT
PARA
PERIOD PARA NO. SUBJECT OF
PARA
ACTION TAKEN BY THE OFFICE
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.
24. TYPE OF
AUDIT
PARA
PERIOD PARA NO. SUBJECT OF
PARA
ACTION TAKEN BY THE OFFICE
C
A
G
Para-7 Non deduction
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.
25. TYPE OF
AUDIT
PARA
PERIOD PARA NO. SUBJECT OF
PARA
ACTION TAKEN BY THE OFFICE
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.
26. TYPE OF
AUDIT
PARA
PERIOD PARA NO. SUBJECT OF
PARA
ACTION TAKEN BY THE OFFICE
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.
27. TYPE OF
AUDIT
PARA
PERIOD PARA NO. SUBJECT OF
PARA
ACTION TAKEN BY THE OFFICE
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.
28. TYPE OF
AUDIT
PARA
PERIOD PARA NO. SUBJECT OF
PARA
ACTION TAKEN BY THE OFFICE
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
being informed accordingly.
(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.
29. TYPE OF
AUDIT
PARA
PERIOD PARA NO. SUBJECT OF
PARA
ACTION TAKEN BY THE OFFICE
C
A
G
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.
30. TYPE OF
AUDIT
PARA
PERIOD PARA NO. SUBJECT OF
PARA
ACTION TAKEN BY THE OFFICE
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.
31. TYPE OF
AUDIT
PARA
PERIOD PARA NO. SUBJECT OF
PARA
ACTION TAKEN BY THE OFFICE
C
A
G
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.
32. TYPE OF
AUDIT
PARA
PERIOD PARA
NO.
SUBJEC
T OF
PARA
ACTION TAKEN BY THE OFFICE
C
A
G
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
33. TYPE OF
AUDIT
PARA
PERIOD PARA
NO.
SUBJECT OF
PARA
ACTION TAKEN BY THE OFFICE
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.
34. TYPE OF
AUDIT
PARA
PERIOD PARA
NO.
SUBJECT OF
PARA
ACTION TAKEN BY THE OFFICE
C
A
G
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.
35. TYPE OF
AUDIT
PARA
PERIO
D
PARA
NO.
SUBJECT OF
PARA
ACTION TAKEN BY THE OFFICE
C
A
G
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.
36. TYPE OF
AUDIT
PARA
PERIO
D
PARA
NO.
SUBJECT OF
PARA
ACTION TAKEN BY THE OFFICE
C
A
G
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.