Pend Inv

By RPAD
GOVERNMENT OF TAMILNADU
DEPARTMENT OF INDUSTRIES AND COMMERCE
From To
Thiru NVK. Parthasarathy B.E. The Industries Commissioner and Director of
Deputy Director (Electrical & Electronics) Industries and Commerce
Central Electrical Testing laboratory (SAP1 Section)
Kakkalur - 602 003 SIDCO Corporate building
Tiruvallur District. Guindy, Chennai -32
Rc.No.986/A5/2020 dt.23.02.2024
Sir,
Sub Central Electrical Testing Laboratory (CETL),Kakkalur – An NABL

accredited and BIS recognized laboratory – Testing of samples as per
Indian Standard (IS) Specifications - Internal Audit for the period from
01.01.2019 to 31.04.2020 – Pending internal Audit Para – Final Reply
submitted – Reg.
Ref 1) Internal Audit Report for the period from 01.01.2019 to 31.04.2020
2) From the Chief Accounts Officer, O/o the IC&DIC, Chennai-32 letter
No.14503/SAP1/2020 dt.26.12.2023
>>><<<
With reference to the above subject, I herewith submit the Para No.29 and reply to the
pending para of the internal audit for the period from 01.01.2019 to 31.04.2020 as below.
Audit Para No.29: SUNDRY DEBTOR – OUTSTANDING AS ON 30.04.2020

On verification of Invoice Registers, it is noticed that the sundry debtors to be collected
as on 30.04.2020 is Rs.28,44,069/- as detailed below.”
Outstanding dues as per Audit Report

Sl. Year No. Amount Sl. Year No. Amount
No. Invoices (Rs.) No. Invoices (Rs.)
1 2009 - 10 13 1,58,395/- 7 2015 - 16 25 4,67,173/-
2 2010 - 11 07 1,02,030/- 8 2016 - 17 09 2,21,154/-
3 2011 - 12 11 2,36,241/- 9 2017 - 18 17 3,05,104/-
4 2012 - 13 16 3,01,466/- 10 2018 - 19 16 3,55,062/-
5 2013 - 14 15 2,78,531/- 11 2019 - 20 16 3,39,250/-
6 2014 - 15 03 79,663/- Total 148 28,44,069/-
Therefore, the Deputy Director (E&E), Central Electrical Testing Laboratory, Kakkalur
is requested to take effective steps to collect the dues outstanding Up to 30.04.2020 amounting to
Rs.28,44,069/- on priority basis and the fact may be informed to audit for verification.
Page 1 of 4
Reply to Audit Para:
In this regard, it is submitted to state that,
a) In general, Payment has to be made in-advance by the customers for testing

their samples and the same is being collected through the portal now-a-days.
b) However, Bureau of Indian Standards (BIS), a Government of India Enterprise

used to make post payments only on receipt of test reports from laboratories
concerned inclusive of CETL, Kakkalur.
c) Further Bureau of Indian Standards (BIS) and CETL, Kakkalur are associates
for more than three decades, BIS used to avail the testing service of CETL by
sending samples and process the Invoices for settlement on receipt of test
reports.
d) Consequent to the para raised by the Internal audit team, necessary steps were
taken up with the respective branches of BIS individually by way of sending
E-mails / Post, furnished with all connected records and also through Phone
contact to settle the outstanding dues and also brought to the knowledge of the
Head of the Department requesting to take up the subject matter with the Head
of BIS, New Delhi.
e) Subsequently, a D.O. letter has also been addressed to the Director General
(DG), Bureau of Indian Standards (BIS), New Delhi and
f) Head of the Department / Industries Commissioner & Director of Industries

and Commerce have addressed the DG, BIS for early settlement of the
outstanding dues of CETL, Kakkalur.
g) In response to the efforts taken, CETL able to collect a sum of

Rs.20,12,056/- (107 Invoices) out of Rs.28,44,069/- (148 Invoices) pointed
out in the audit report as below.
Amount Settled till 7.2.2024

Year No. of Amount Year No. of Amount Rs.
Invoices Rs. Invoices
2009-10 8 1,04,898/- 2015-16 11 1,88,523/-
2010-11 4 68,718/- 2016-17 7 1,66,529/-
2011-12 9 1,82,966/- 2017-18 15 2,48,110/-
2012-13 14 2,72,813/- 2018-19 13 2,55,352/-
2013-14 8 1,45,944/- 2019-20 15 2,98,540/-
2014-15 3 79,663/- Total 107 20,12,056/-
Page 2 of 4
h) The amount collected is being credited to respective test charges and Tax
Head of Accounts then and there. Some of the mails / payment details
received from BIS are enclosed herewith (Annexure-A).
i) As on 7.2.2024, a sum of Rs.8,32,013/- towards 41 Invoices (as below) is

pending unsettled / for want of payment details from BIS branches concerned
so that the amount available without Invoices details can be credited in to
Government Account.
Outstanding as on 7.2.2024
Year No. of Amount Year No. of Amount
Invoices Rs. Invoices Rs.
2009-10 5 53,497/- 2015-16 14 2,78,650/-
2010-11 3 33,312/- 2016-17 2 54,625/-
2011-12 2 53,275/- 2017-18 2 56,994/-
2012-13 2 28,653/- 2018-19 3 99,710/-
2013-14 7 1,32,587/- 2019-20 1 40,710/-
2014-15 0 0/- Total 41 8,32,013/-
At this stage, it is submitted to add that

1. Further, since Bureau of Indian Standards (BIS), Government of India and CETL are
associates for more than three decades, routinely sending samples and process for
settlement of Invoices on receipt of test reports.
2. The delay in settlement of dues is because of formation of new and or merger of BIS
branches in the past. However, Continues follow-up action is being taken up with
branches of BIS and the payment is expected at any time.
3. Further-more, the same audit Para is figured at Para 23 of the subsequent Internal Audit
for the period from 01.05.2020 to 30.09.2021.
In view of the above reasons, I request the IC&DIC that, Para No.29 SUNDRY
DEBTOR – OUTSTANDING AS ON 30.04.2020 of Internal Audit Report for the period from
01.01.2019 to 31.04.2020 may kindly be dropped at this stage.
For Deputy Director of Industries and

Commerce (Electrical & Electronics)
Page 3 of 4
Encl. As above
Page 4 of 4

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By RPAD

Sub Central Electrical Testing Laboratory (CETL),Kakkalur – An NABL

Audit Para No.29: SUNDRY DEBTOR – OUTSTANDING AS ON 30.04.2020

Outstanding dues as per Audit Report

In this regard, it is submitted to state that,

a) In general, Payment has to be made in-advance by the customers for testing

b) However, Bureau of Indian Standards (BIS), a Government of India Enterprise

f) Head of the Department / Industries Commissioner & Director of Industries

g) In response to the efforts taken, CETL able to collect a sum of

Amount Settled till 7.2.2024

i) As on 7.2.2024, a sum of Rs.8,32,013/- towards 41 Invoices (as below) is

At this stage, it is submitted to add that

For Deputy Director of Industries and

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