Department of Telecommunications

Office of Controller General of Communication Accounts, New Delhi – 110047

Audit Memos issued during the Internal Audit Inspection of office of the
C-DOT,………………..

TAM No. Dated :

Sub : Introductory

Sl. Inspecting Officer’s Reply of the officer in-charge of the office

No. Remarks/suggestions/Observati inspected
on/Objections

1 Name of the officer who held the

charge of the office since last
Internal Audit and period thereof.

2 Name of the Officer who

conducted the last Internal Audit
Inspection of the office from DOT
(HQ) & period thereof.

3 Name of the Officer who

conducted the last Annual O&M
Inspection of the office & period
thereof. The inspection report may
please be made available.

4 Name of the Officer who

conducted the last Performance
Audit Inspection of the office from
DOT (HQ) & period thereof.

INSPECTING OFFICER
O/o CGCA
 Department of Telecommunications
Office of Controller General of Communication Accounts, New Delhi – 110047

Audit Memos issued during the Internal Audit Inspection of office of the
C-DOT,………………..

TAM No. Dated :

Sub : Outstanding Audit paras of previous Inspection Reports

Sl. Inspecting Officer’s Reply of the officer in-charge of the office

No. Remarks/suggestions/Observati inspected
on/Objections
Kindly find herewith Annexure of
Outstanding Audit Paras of
Previous Inspection Reports (
Annexure A ).

Kindly give proper comments/

reply of each para separately
alongwith attaching supporting
documents in r/o your reply.

INSPECTING OFFICER
O/o CGCA
 Department of Telecommunications
Office of Controller General of Communication Accounts, New Delhi – 110047

Audit Memos issued during the Internal Audit Inspection of office of the
C-DOT,………………..

TAM No. Dated :

Sub : Staff Statistics

Sl. Inspecting Officer’s Reply of the officer in-charge of the office

No. Remarks/suggestions/Observati inspected
on/Objections
1 Kindly Arrange to intimate the total
no. of sanctioned strength and
man in position in each cadre in
the office.

2 Name of the officer who are due to

retire during the following 5 year
may be intimated along with the
Service Book of the officer &
officials.

INSPECTING OFFICER
O/o CGCA
 Department of Telecommunications
Office of Controller General of Communication Accounts, New Delhi – 110047

Audit Memos issued during the Internal Audit Inspection of office of the
C-DOT,………………..

TAM No. Dated :

Sub : Aadhar Based Attendance System Dated: .04.2019

Sl. Inspecting Officer’s Reply of the Officer in-

No. Remarks/Suggestions/Observation/Objections charge of the office
inspected
1. Please intimate whether Aadhar Based Biometric
Attendance System is in place in the office of C-
DOT,……………….Please intimate following
information to IA Party:-

i) Number of equipment Installed.

If not installed, please furnish reasons thereof.

ii) Whether they are working properly.

If not, what action has been taken.

INSPECTING OFFICER
O/o CGCA
 Department of Telecommunications
Office of Controller General of Communication Accounts, New Delhi – 110047

Audit Memos issued during the Internal Audit Inspection of office of the
C-DOT,………………..

TAM No. Dated :

Sub: Establishment: 1

Please furnish the following information:-

Sl. Subject Reply of the officer in-charge of

No. the office inspected
1 Whether the register of Permanent &
Temporary establishments are being
maintained. The same may please be
supplied for check.
2 Whether retention sanctions in r/o temporary
posts have been obtained & kept on record.
If so, the same may please be supplied for
check.
3 Is the prescribed periodical review of the
establishment of office carried out every
year?
4 Please furnish the following information;-
I. No. of employees in deputation.
II. No. of employees permanently
absorbed.
5 Whether the Punishment Register is being
maintained properly. The same may please
be supplied for check.
6 Whether the Retrenchment Register is
being maintained in Form ACG-60. The
same may please be supplied for check.

7 Whether the register prescribed for

maintenance of collective records of various
kinds of special leave granted to
Government Servants is in use?
8 Whether absentee register is being
maintained? If so, the same may please be
supplied for check.

INSPECTING OFFICER
O/o CGCA
 Department of Telecommunications
Office of Controller General of Communication Accounts, New Delhi – 110047

Audit Memos issued during the Internal Audit Inspection of office of the
C-DOT,………………..

TAM No. Dated :

Sub: Absentee statement:-

Sl. Subject Reply

No.
1 Please intimate whether absentee
statement is being prepared and
enclosed with the monthly pay bill to
ensure correct drawl of pay and
allowances. If so, the absentee
statement for the
period………………………………………..
may be supplied for review.

2 Please intimate the details of staff that

were on long leave i.e. more than 30
days during………………………………...

INSPECTING OFFICER
O/o CGCA
 Department of Telecommunications
Office of Controller General of Communication Accounts, New Delhi – 110047

Audit Memos issued during the Internal Audit Inspection of office of the
C-DOT,………………..

TAM No. Dated :

Sub: Establishment: 2

Please furnish the following information:-

Sl. Subject Reply of the officer in-charge of

No. the office inspected
Please furnish the following information on
establishment during the year …….

1 No. of employees in deputation within India

2 (i) No. of employees in deputation

outside India.
(ii) Details of Employees deputed on
Training abroad.
(iii)Details of Bond submitted by them.
(iv) Completion report submitted by them.

3 (i) No. of cases where Study Leave has

been sanctioned.
(ii) Whether Bond has been executed by
the employee?
(iii)Whether mandatory service period
has been completed after completion
of Study leave?

INSPECTING OFFICER
O/o CGCA
 Department of Telecommunications
Office of Controller General of Communication Accounts, New Delhi – 110047

Audit Memos issued during the Internal Audit Inspection of office of the
C-DOT,………………..

TAM No. Dated :

Sub: Cash: 1

Please furnish the following information:-

Sl. Subject Reply of the officer in-charge of

No. the office inspected
1 Whether the Cash Book has been maintained
in the standard form? The same may please
be supplied for check.
2 Whether the Cash Book is being periodically
reviewed and attested by Chief Finance
Officer? The same may please be supplied for
check.
3 Has the Accounts of the Centre audited
annually by Chartered Accounts or
Accountants and approved by the Board?
4 Whether all payment exceeding Rs.2000/-
made by cheque?
5 Whether cheque upto,
(i) Rs.10000/- signed by Finance Officer.
(ii) Beyond Rs.10000/- countersigned by
officer duly empowered by the
Executive Director.
6 Whether the Register of Cheques/DDs receipt
and cleared, bank-wise in respect of
remittance to bank be maintained?
7 Whether the Register of Bank
reconciliation(bank-wise) in respect of drawing
from bank and remittance to bank and for
unlinked items be maintained separately?
8 Whether there are any instances of
cancellation of cheque, if yes, whether it is
being reviewed by the DDO? Please provide
the Register of Cancelled Cheque.
9 Please intimate whether the work of pairing of
the transaction with banks is being carried out
regularly. The month up to which it has been
completed may please be furnished.
10 Whether the scrolls from the banks are being
received regularly and kept on record. The
scrolls for ……………………. may please be
supplied for review.
11 Please submit a list of unlinked items of
receipt/payment along with year wise breakup
of the no. of items and amount involved.

INSPECTING OFFICER
O/o CGCA
 Department of Telecommunications
Office of Controller General of Communication Accounts, New Delhi – 110047

Audit Memos issued during the Internal Audit Inspection of office of the C-
DOT,………………..

TAM No. Dated :

Sub: Establishment Audit: Establishment-2

Please furnish the following information:-

Sl. Subject Reply of the officer in-charge of the

No. office inspected
Please furnish the following information on
establishment during the year …….

1 No. of GPF Final Payment during the

year ……

2 No.of pension cases settled during

the year

3 No. of Family Pension cases settled

during the year

4 No. of DCRG payment made No of

GPF ledger cards maintained and
interest allowed during the year

INSPECTING OFFICER
O/o CGCA
 Department of Telecommunications
Office of Controller General of Communication Accounts, New Delhi – 110047

Audit Memos issued during the Internal Audit Inspection of office of the
C-DOT,………………..

TAM No. Dated :

Sub: Service Books

Please furnish the following information

Sl. Subject Reply

No.
1 Whether the register of service
books is being maintained. If so, the
same may please be supplied for
review.
2 Whether the service books are
maintained up to date.

Please supply at least 25% of staff

in this office.
3 Whether annual verification of
service is being carried out and
certificate recorded in service book.
4 Whether revised form of Service
Books for new entrants in Govt.
Service is being maintained by
DOP&T O.M. No.17011/1/99-Estt(L)
dated 11.03.2008.
5 Whether the service books are
being got perused by the concerned
officials/officers every year and
his/her signature obtained as
required vide SR 202.

6 Whether Register if nominations for

DCRG under the liberalized pension
rules being properly maintained?

INSPECTING OFFICER
O/o CGCA
 Department of Telecommunications
Office of Controller General of Communication Accounts, New Delhi – 110047

Audit Memos issued during the Internal Audit Inspection of office of the
C-DOT,………………..

TAM No. Dated :

Sub: Supply of Records: 1

Please arrange to supply of following records:

Sl. Subject Reply

No.
1 Cash Book in From GAR-3 along with paid
vouchers for the year 2018-2019
2 Pay Bill Register

3 Other Bills register

4 R.R. of Personal Advances files and

Scooter, Car, Motor Cycle, Festival etc.

5 I.Tax Register in r/o deduction from pay bill

and deduction form contractors/suppliers
6 Register of leave roaster, CGEGIS,
absentee statements
7 Valuable register in form of GAR-5.

8 Requirement of Fund file

9 Expenditure statement for the year……..

10 Copy of Incoming/ Outgoing LPCs.

11 P & T Audit Reports.
12 Budgeting Accounting file
13 Out of Account Register
14 Stock register of Receipts and Receipts
Books
15 Imprest Account in Form ACE-2

16 Register of Contingent Charges

INSPECTING OFFICER
O/o CGCA
 Department of Telecommunications
Office of Controller General of Communication Accounts, New Delhi – 110047

Audit Memos issued during the Internal Audit Inspection of office of the
C-DOT,………………..

TAM No. Dated :

Sub: Supply of Records: 2

Please arrange to supply of following records:

Sl. Subject Reply

No.
1 Register of Cheque Books/DDs
2 Cross Cheque and Bank Draft register

3 Remittance of challans book/ cheque book.

4 Register of used cheque books

INSPECTING OFFICER
O/o CGCA
 Department of Telecommunications
Office of Controller General of Communication Accounts, New Delhi – 110047

Audit Memos issued during the Internal Audit Inspection of office of the
C-DOT,………………..

TAM No. Dated :

Sub: Non-Realisation of Cheque

S. Inspecting Officer’s Reply of the officer in-charge of

No. Remarks/suggestions/Observation/Objections the office inspected

Please intimate whether there are any cheque

which have not been realised .

INSPECTING OFFICER
O/o CGCA
 Department of Telecommunications
Office of Controller General of Communication Accounts, New Delhi – 110047

Audit Memos issued during the Internal Audit Inspection of office of the
C-DOT,………………..

TAM No. Dated :

Sub: Supply of Records: 3

Please arrange to supply of following records:

Sl. Subject Reply

No.
1 Stock register of articles, stationeries,
furniture & fixture

2 History sheet of equipments

3 Stock register of Computer

4 History Sheet of Computer

7 RTI Receipt and Disposal Register

8 Temporary Advance Register (in form of

ACE – 1)

9 Local Purchase register

10 Register of Losses/Thefts

INSPECTING OFFICER
O/o CGCA
 Department of Telecommunications
Office of Controller General of Communication Accounts, New Delhi – 110047

Audit Memos issued during the Internal Audit Inspection of office of the
C-DOT,………………..

TAM No. Dated :

Sub: Supply of Records : Vehicle

Please arrange to supply of following records:

Sl. Subject Reply

No.
1 Vehicle File

Please intimate the details of departmental

vehicles and the vehicles outsourced.

2 Please supply the following record in

respect of Hiring/ Sanction of Vehicle from
Contractors:
(i) Agreement file and documents
(ii) Log Book of Vehicle in form S-263
(iii) Paid bill register and bill
approval file.

3 Please supply the following details in

respect of Staff car/ Govt. vehicle available
in the office:
(i) Log Book of Vehicle in form S-263
(ii) Maintenance record register
(iii)Consumption of fuel registers
(iv) History inventory of the equipment

INSPECTING OFFICER
O/o CGCA

Department of Telecommunications
Office of Controller General of Communication Accounts, New Delhi – 110047
 Audit Memos issued during the Internal Audit Inspection of office of the
C-DOT,………………..

TAM No. Dated :

Sub: Supply of Records : Establishment

Please arrange to supply of following records:

Sl. Subject Reply

No.
1 Staff norm file/ Establishment register

2 Specimen signature file in r/o DDO

INSPECTING OFFICER
O/o CGCA
 Department of Telecommunications
Office of Controller General of Communication Accounts, New Delhi – 110047

Audit Memos issued during the Internal Audit Inspection of office of the
C-DOT,………………..

TAM No. Dated :

Sub: Supply of Records : e-Procurement

Please arrange to supply of following records:

Sl. Subject Reply

No.
1 Whether e-procurement has been
implemented in the office ?

2 No. of online e-Tender uploaded during the

year 2018-2019

3 No. of tenders floated offline, if any and

reasons thereof.

INSPECTING OFFICER
O/o CGCA
 Department of Telecommunications
Office of Controller General of Communication Accounts, New Delhi – 110047

Audit Memos issued during the Internal Audit Inspection of office of the
C-DOT,………………..

TAM No. Dated :

Sub: Register of Advances:-

Sl. Subject Reply

No.
1 Register of advance of HBA,
Computer, MCA, Festival, Scooter,
TA, LTC etc.

2 Please intimate whether the register

of all advances are being
maintained up to date and the
outstanding/unadjusted advances
are carried forward at the close of
transfer, the same are shown in the
LPC. Similarly, the outstanding
advances received through LPC are
copied in the register for adjustment.

3 Whether LPC received and issued

are being maintained in separate
guard file.

The relevant records may be

furnished for review.

4 Has the statement of Broadsheets

been reviewed by the A.O. every
month?

INSPECTING OFFICER
O/o CGCA
 Department of Telecommunications
Office of Controller General of Communication Accounts, New Delhi – 110047

Audit Memos issued during the Internal Audit Inspection of office of the
C-DOT,………………..

TAM No. Dated :

Budget & Expenditure:

Please furnish the following information and supply budget register and RE/BE file.

Financial Year: ……………..

(As per proforma in Annexure B in XLS format )

INSPECTING OFFICER
O/o CGCA
 Department of Telecommunications
Office of Controller General of Communication Accounts, New Delhi – 110047

Audit Memos issued during the Internal Audit Inspection of office of the
C-DOT,………………..

TAM No. Dated :

Sub: Allotment and Expenditure

S. Inspecting Officer’s Reply of the officer in-charge of

No. Remarks/suggestions/Observation/Objection the office inspected
s
1 Please furnish the final figures of funds allotment
and actual expenditure for the year
………………… as per the Annexure “C” .

INSPECTING OFFICER
O/o CGCA
 Department of Telecommunications
Office of Controller General of Communication Accounts, New Delhi – 110047

Audit Memos issued during the Internal Audit Inspection of office of the
C-DOT,………………..

TAM No. Dated :

Sub: Standartizations and New Technology

S. Inspecting Officer’s Reply of the officer in-charge

No. Remarks/suggestions/Observation/Objection of the office inspected
s
1 What are the numbers of Standartizations
issued in the following areas:

a) Smart Network

b) Standard and Manufacture coordinations

c) Telecom equipment accreditations

d) Quality Assurance

e) Service and Development

f) Cyber Security

g) Network Audit

2. Expenditure Incurred in all of the above . Please

furnish in tabular form.

INSPECTING OFFICER
O/o CGCA
 Department of Telecommunications
Office of Controller General of Communication Accounts, New Delhi – 110047

Audit Memos issued during the Internal Audit Inspection of office of the
C-DOT,………………..

TAM No. Dated :

Sub: Projects

S. Inspecting Officer’s Reply of the officer in-charge

No. Remarks/suggestions/Observation/Objection of the office inspected
s
1 What are the numbers of projects accomplished
during this year?

2 Number of ToT( Transfer of Technologies)

materialised during this year?

3 Number of technologies developed for state-of-

art systems

4 Numbers of technologies developed including

green technology

5 Has C-DOT initiated projects only after obtaining

specific approval of the DOT

6. Whether projects are completed within time

frame/ cost?

INSPECTING OFFICER
O/o CGCA
 Department of Telecommunications
Office of Controller General of Communication Accounts, New Delhi – 110047

Audit Memos issued during the Internal Audit Inspection of office of the
C-DOT,………………..

TAM No. Dated :

Sub: Status of Computer : Hardware

Sl. Subject Reply

No.
1 Whether sufficient hardware is available
in the office and operation with reference
to software available in office.

2. Whether History Sheet of Hardware is

being maintained. Please supply relevant
records.

INSPECTING OFFICER
O/o CGCA
 Department of Telecommunications
Office of Controller General of Communication Accounts, New Delhi – 110047

Audit Memos issued during the Internal Audit Inspection of office of the
C-DOT,………………..

TAM No. Dated :

Sub : Verification of Qualifying Service:

Please furnish the following information regarding verification of qualifying service under
Rule 32 of CCS (Pension) Rules, 1972.

No. of cases No. of cases in No. of cases No. of cases yet to be

received from the which Q.S. pending received from the units
units verified

INSPECTING OFFICER
O/o CGCA
 Department of Telecommunications
Office of Controller General of Communication Accounts, New Delhi – 110047

Audit Memos issued during the Internal Audit Inspection of office of the
C-DOT,………………..

TAM No. Dated :

Sub: New Pension Scheme

S. Inspecting Officer’s Reply of the officer in-charge

No. Remarks/suggestions/Observation/Objection of the office inspected
s
1 The amount recovered from the salary of
employees under NPS ( New Pension Scheme)
be recorded in the Service Book.

2 Whether an Index Register is being maintained

for the purpose of allotment of Permanent
Pension Account Number (PPAN) to the new
entrants to Government Service?

3 Whether PRAN of all employees under NPS are

being entered in service book?

INSPECTING OFFICER
O/o CGCA
 Department of Telecommunications
Office of Controller General of Communication Accounts, New Delhi – 110047

Audit Memos issued during the Internal Audit Inspection of office of the
C-DOT,………………..

TAM No. Dated :

Sub: Government Accomodation

S. Inspecting Officer’s Reply of the officer in-charge

No. Remarks/suggestions/Observation/Objection of the office inspected
s
1 The recovery of revised licensed fee be ensured
from the employees who have been allotted
Government Accomodation.

INSPECTING OFFICER
O/o CGCA
 Department of Telecommunications
Office of Controller General of Communication Accounts, New Delhi – 110047

Audit Memos issued during the Internal Audit Inspection of office of the
C-DOT,………………..

TAM No. Dated :

Sub: Inspection Quarters

S. Inspecting Officer’s Reply of the officer in-charge

No. Remarks/suggestions/Observation/Objection of the office inspected
s
1 Whether the license fee/rent is being credited to
the relevant head of account?

2 Whether register of all furnishings/materials

/equipments supplied in inspection quarters
being maintained?

3 Whether a register of all occupants of inspection

quarters being maintained?

INSPECTING OFFICER
O/o CGCA
 Department of Telecommunications
Office of Controller General of Communication Accounts, New Delhi – 110047

Audit Memos issued during the Internal Audit Inspection of office of the
C-DOT,………………..

TAM No. Dated :

Sub: Loss/Fraud/Theft of Cash and store

S. Inspecting Officer’s Reply of the officer in-charge

No. Remarks/suggestions/Observation/Objection of the office inspected
s
Please furnish the details of loss/fraud/theft of
cash and store, if any, occurred during the
period w.e.f. 201…………..

The relevant file may be supplied to audit.

INSPECTING OFFICER
O/o CGCA
 Department of Telecommunications
Office of Controller General of Communication Accounts, New Delhi – 110047

Audit Memos issued during the Internal Audit Inspection of office of the
C-DOT,………………..

TAM No. Dated :

Sub: Vigilance cases

S. Inspecting Officer’s Reply of the officer in-charge

No. Remarks/suggestions/Observation/Objection of the office inspected
s
Please intimate the details of vigilance cases
registered/ finalized during the year …………
and no. of cases pending as on ……………

The age wise pendency of the vigilance cases

may also be furnished to audit along with the
reasons of pendency for more than one year.

INSPECTING OFFICER
O/o CGCA
 Department of Telecommunications
Office of Controller General of Communication Accounts, New Delhi – 110047

Audit Memos issued during the Internal Audit Inspection of office of the
C-DOT,………………..

TAM No. Dated :

Sub: Contingent Bills

S. Inspecting Officer’s Reply of the officer in-charge

No. Remarks/suggestions/Observation/Objection of the office inspected
s

Total number of Contingent bills including direct

payment bills, purchase bills and other
equipment et. During ………………..

i) Below Rs.15000/-

ii) Between Rs.15001/- to Rs.100000/-

iii) Above Rs.100000/-

INSPECTING OFFICER
O/o CGCA
 Department of Telecommunications
Office of Controller General of Communication Accounts, New Delhi – 110047

Audit Memos issued during the Internal Audit Inspection of office of the
C-DOT,………………..

TAM No. Dated :

Sub : Procurement of goods and services

Sl. Inspecting Officer’s Reply of

No. Remarks/Suggestions/Observation/Objections the
Officer
in-charge
of the
office
inspected
1. 1. As per Rule 149 of GFR,2017, the procurement of Goods and
Services by Ministries or Departments will be mandatory for
Goods and Services available on GeM. Please intimate the
details of items (goods and services) procured/ purchased
since the date of last inspection in following format:-

Sl. Item Amount Purchased If not, Remarks

No. made reasons
through thereof
GeM or
not

Relevant files may also be submitted to IA Party for review.

1. Details of goods purchased out of GeM may be furnished

to the IA Team along with relevant records.

INSPECTING OFFICER
OFFICE OF CGCA
 Department of Telecommunications
Office of Controller General of Communication Accounts, New Delhi – 110047

Audit Memos issued during the Internal Audit Inspection of office of the
C-DOT,………………..

TAM No. Dated :

Sub : Procurement of goods and services

Sl. Inspecting Officer’s Reply of

No. Remarks/Suggestions/Observation/Objections the
Officer
in-charge
of the
office
inspected
1. 1. As per Rule 149 of GFR,2017, the procurement of Goods and
Services by Ministries or Departments will be mandatory for
Goods and Services available on GeM. Please intimate the
details of items (goods and services) procured/ purchased
since the date of last inspection in following format:-

Sl. Item Amount Purchased If not, Remarks

No. made reasons
through thereof
GeM or
not

Relevant files may also be submitted to IA Party for review.

1. Details of goods purchased out of GeM may be furnished

to the IA Team along with relevant records.

INSPECTING OFFICER
O/o CGCA
 Department of Telecommunications
Office of Controller General of Communication Accounts, New Delhi – 110047

Audit Memos issued during the Internal Audit Inspection of office of the
C-DOT,………………..

TAM No. Dated:

Sl. Inspecting Officer’s Reply of the Officer in-charge of

No. Remarks/Suggestions/Observation/Objections the office inspected
1. Subject:-Fire fighting arrangements.

Please intimate whether sufficient fire fighting

arrangements is in place in the office of C-
DOT, ……………. Please intimate following
information to IA Party:-

i) Number of fire fighting equipment required.

ii) Number of fire fighting equipment available
and type of the same.
iii) Whether fire fightingequipments have
been refilled on time. If not, number of fire
fighting equipment due for refiling.

INSPECTING OFFICER
O/o CGCA
 Department of Telecommunications
Office of Controller General of Communication Accounts, New Delhi – 110047

Audit Memos issued during the Internal Audit Inspection of office of the
C-DOT,………………..

TAM No. Dated :

Sl. Inspecting Officer’s Reply of the Officer in-

No. Remarks/Suggestions/Observation/Objections charge of the office
inspected
1. Subject:- Annual Physical Verification of
Store/Stock

Please intimate whether Annual Physical

Verification of Stores/Stock items is being
carried out. Last date of Physical Verification
alongwith relevant file may be supplied to IA
Party.

INSPECTING OFFICER
O/o CGCA
 Department of Telecommunications
Office of Controller General of Communication Accounts, New Delhi – 110047

Audit Memos issued during the Internal Audit Inspection of office of the
C-DOT,………………..

TAM No. Dated :

Sl. Inspecting Officer’s Reply of the officer in-charge of the office

No. Remarks/suggestions/Observati inspected
on/Objections

1 Whether periodical meeting of the

Steering Committee/ Governing
Council of C-DOT have been
convened regularly( as per 1.1.1 of
Bye-Laws).

2 Has C-DOT reviewed the amount

due from several Licensee? Also,
intimate what action has been
taken to recover the due amount.

3 Has C-DOT made any

commercialization of the
technologies? If yes, please supply
details to IA party.

4 Whether the accounts of C-DOT

got audited?

5 Has C-DOT made Annual Report?

6 Whether the ‘Grants-in-Aid’

provided by the Govt. utilized for
the purpose it was released?

INSPECTING OFFICER
O/o CGCA
 Department of Telecommunications
Office of Controller General of Communication Accounts, New Delhi – 110047

Audit Memos issued during the Internal Audit Inspection of office of the
C-DOT,………………..

TAM No. Dated :

Please furnish the following information:-
Inspection officer’s Reply of the Officer
Remarks/observations/objections in/charge of the office
audited
Introductory:

1 Full details of all Foreign Travels made by all

officials during 2018-2019 in a tabular form
including the following information.
I. Name of the official
2 II. Name of the country visited and period
of visit.
III. Purpose of the visit
IV. Order/approval/sanction of competent
authority
V. Date and amount of advance
sanctioned
VI. Date of submission of tour claim

All relevant files in which above foreign tour

approvals were processed may please be
made available.

All final claims/passed vouchers in respect of

above foreign tours may please be made
available.

3 The budgetary provision in connection with

passing of Foreign Tour claims and actual
expenditure between during 2018-2019 may
please be furnished.

INSPECTING OFFICER
O/o CGCA
 Department of Telecommunications
Office of Controller General of Communication Accounts, New Delhi – 110047

Audit Memos issued during the Internal Audit Inspection of office of the
C-DOT,………………..

TAM No. Dated :

Please furnish the following information:-

1 Relevant files containing,

ruling/provisions/practices/policy decisions, if any,
of CDOT on Foreign Tour/Travel of officials of
CDOT may please be made available.

INSPECTING OFFICER
O/o CGCA
 Department of Telecommunications
Office of Controller General of Communication Accounts, New Delhi – 110047

Audit Memos issued during the Internal Audit Inspection of office of the
C-DOT,………………..

TAM No. Dated :

Sl. Subject Reply

No.
1 Kindly Arrange to intimate the total amount
of cheques issued during FY 2018-2019

2 Kindly Arrange to intimate the total amount

of cash transactions made during FY 2018-
2019

3 Kindly Arrange to intimate the total amount

of electronic transactions(e-payment)
made during FY 2018-2019

4 Kindly Arrange to intimate the total amount

of transactions made by any other mode, if
there is any other mode of transactions,
during the FY 2018-2019.

Also please intimate the mode of

transactions.

INSPECTING OFFICER
O/o CGCA
 Department of Telecommunications
Office of Controller General of Communication Accounts, New Delhi – 110047

Audit Memos issued during the Internal Audit Inspection of office of the
C-DOT,………………..

TAM No. Dated :

Please furnish the following information:-

1 As seen from the Annual Plan Budget 2018-2019,

total budget for 2018-2019 was Rs.460 crore(Table
3.1,page 17). Union budget allocated Rs.260 crore
for FY 2018-2019 and Rs.150 crore was
anticipated to be realized during FY 2018-2019 as
sources of fund (Table 3.7, page 21).

Further, as seen from the provisional income and

expenditure accounts for the year ended
31.03.2019, Income made for the year ended
31.03.2019 is Rs.198,249,531.97 crore , which is
12%(approx.) of the amount projected in the
Annual Budget. Hence, there is a shortfall of
Rs.131 crore(approx).

It is not forthcoming from the Annual Budget, the

base of the projected amount in the tune of Rs.150
crore anticipated to be realized during FY 2018-19

Comments on above observations may please be

offered.

INSPECTING OFFICER
O/o CGCA
 Department of Telecommunications
Office of Controller General of Communication Accounts, New Delhi – 110047

Audit Memos issued during the Internal Audit Inspection of office of the
C-DOT,………………..

TAM No. Dated :

Sub : Staff Statistics:2

Sl. Inspecting Officer’s Reply of the officer in-

No. Remarks/suggestions/Observation/Objections charge of the office
inspected
1 Kindly arrange to supply attendance sheet of the
following dates of all the staffs.

11.06.2018
22.06.2018

2 Kindly arrange to supply attendance sheet of the

following dates of all the outsourced staffs.

13.06.2018
21.06.2018

INSPECTING OFFICER
O/o CGCA
 Department of Telecommunications
Office of Controller General of Communication Accounts, New Delhi – 110047

Audit Memos issued during the Internal Audit Inspection of office of the
C-DOT,………………..

TAM No. Dated :

Please furnish the following information:-

1 Please arrange to intimate the whether there is any

centralised software available in the centre which
includes all accounting process, HR, Payroll,
inventory management, MIS reports.

If not so, please intimate the number, name and

purpose of software being used in the centre.

INSPECTING OFFICER
O/o CGCA
 Department of Telecommunications
Office of Controller General of Communication Accounts, New Delhi – 110047

Audit Memos issued during the Internal Audit Inspection of office of the
C-DOT,………………..

TAM No. Dated :

Please furnish the following information:-

1 i) A test check of Pay Bills for the month of June

2018 reveals that Reimbursement of Own
Conveyance was made to different employees(83
no.) in the form of fuel charge 50 liters per month for
two wheelers, 50/75 liters per month for four
wheelers.
As seen from the Staff Handbook ver 02/11(1.3.0)
released on 27.03.2014, 30 liters per month is
allowed to two wheelers.
Comments on above observations may please be
offered.
In addition, please intimate whether self-declaration
is obtained and kept on records.
ii) 292 no. of staff are availing transport allowance.
As seen from the Staff Handbook ver 02/11(1.3.0)
released on 27.03.2014, staff members are entitled
for transport allowance.
iii) 45 no. of staff are availing subsidized transport
facility by paying @75/100/150 respectively.
As per IT rules perks are also taxable. Please
intimate whether the amount given in the form of
perks is taken into account while calculating IT.

Please intimate, what proceedures are being

adopted for calculation of IT in respect all the above
mentioned points.

INSPECTING OFFICER
O/o CGCA
 Department of Telecommunications
Office of Controller General of Communication Accounts, New Delhi – 110047

Audit Memos issued during the Internal Audit Inspection of office of the
C-DOT,………………..

TAM No. Dated :

Please furnish the following information:-

i) As seen from the Staff Handbook ver

02/11(1.3.0) released on 27.03.2014, subsidy on
Interest on Vehicle Loan and Housing Loan is
being allowed to staff members.

Please intimate whether the above subsidy is being

treated as perks while calculating IT.

ii) As seen from the Staff Handbook ver

02/11(1.3.0) released on 27.03.2014,
reimbursement for vehicle maintenance is given
to staff members.

Please intimate whether the above subsidy is being

treated as perks while calculating IT.

Please intimate, what proceedures are being

adopted for calculation of IT in respect all the above
mentioned points.

INSPECTING OFFICER
O/o CGCA
 Department of Telecommunications
Office of Controller General of Communication Accounts, New Delhi – 110047

Audit Memos issued during the Internal Audit Inspection of office of the
C-DOT,………………..

TAM No. Dated :

A critical review of Final Accoutns for FY 2018-

2019 reveals the following observations:
a) Income from Royalti has come down to Rs.6.94
crores as against Rs.14.43 crores during FY
2017-2018.
b) Income from TOT has also decreased to
Rs.1.33 crores against Rs.2.46 crores in FY
2017-2018.
c) Inventory has decreased to Rs.63.11 crores
against Rs.63.72 crores during FY 2017-2018.
d) Sundry Debtors increases to Rs.62.78 crores
against Rs.26.43 crores during FY 2017-2018.
e) Input Tax credit receivables has increased to
Rs.6.25crores as against Rs.4.66 crores in FY
2017-2018.

Comments on above observations may please be

offered.

INSPECTING OFFICER
O/o CGCA
 Department of Telecommunications
Office of Controller General of Communication Accounts, New Delhi – 110047

Audit Memos issued during the Internal Audit Inspection of office of the
C-DOT,………………..

TAM No. Dated :

Please furnish a copy of the guidelines approval by

the Governing Council regarding formation of
Schemes of employee benefits, delegation of
financial powers etc..

INSPECTING OFFICER
O/o CGCA
 Department of Telecommunications
Office of Controller General of Communication Accounts, New Delhi – 110047

Audit Memos issued during the Internal Audit Inspection of office of the
C-DOT,………………..

TAM No. Dated :

It is observed that in the Receipts of June

(17.06.2018), Receipts voucher No.280040 dtd.
26/06/18 contained the dues from Tejas on account
of TOT for which Invoices were issued on
06.07.2016 and 15.02.2017.

Efforts should be made to regularise the dues within

the stipulated time for increasing the financial
efficiency of the organization.

INSPECTING OFFICER
O/o CGCA
 Department of Telecommunications
Office of Controller General of Communication Accounts, New Delhi – 110047

Audit Memos issued during the Internal Audit Inspection of office of the
C-DOT,………………..

TAM No. Dated :

Sub:- Management of canteen

It is observed that the office canteen is

managed by the Administration engaging workers on
contract basis. It appears the office administration is
spending a lot of energy and time for running the
canteen. A test check for the month June 2018
revealed a considerable number of paid vouchers
were related to the canteen.
The organization may examine other options
for running the canteen so that the administration is
relieved from the burden of day today running of the
canteen and concentrate on the core activity of R&D.

INSPECTING OFFICER
O/o CGCA
 Department of Telecommunications
Office of Controller General of Communication Accounts, New Delhi – 110047

Audit Memos issued during the Internal Audit Inspection of office of the
C-DOT,………………..

TAM No. Dated :

In continuation of TAM no 32, it is requested to

furnish details in respect of point no.1,2,3,4 and 6.

In respect of point no. 5, it is requested to

furnish at least one file.

INSPECTING OFFICER
O/o CGCA
 Department of Telecommunications
Office of Controller General of Communication Accounts, New Delhi – 110047

Audit Memos issued during the Internal Audit Inspection of office of the
C-DOT,………………..

TAM No. Dated :

As seen from the Absentee statement provided

in reply to TAM no. 28, it is observed that Smt.
Deepika Gupta, staff no. 5260 was on EL from
23.07.18 to 16.10.18(86 days). However, the official
was paid Transport Allowance of Rs.15552/- for the
months of August 2018 and September 2018 which
is irregular.
The excess paid TA may be recovered and
recovery particulars may be intimated.

INSPECTING OFFICER
O/o CGCA