CONTAINER CORPORATION OF

INDIA LTD.

DCT- PHILLAUR
c

MARCH-09

CONTAINER CORPORATION OF INDIA LIMITED

INTERNAL AUDIT REPORT FOR THE QUARTER ENDING MARCH-09
DCT-PHILLAUR
1) REVIEW OF SYSTEMS: During the course of audit, the financial & operating systems being followed in
the unit have been reviewed and found in order to the Internal Checks &
control excepts in the cases of deviations which have been reported in our
observation.
2) REVENUE: a) Revenue for various jobs has been checked and the observations noticed
during the course of audit are given as per Annexure attached.
b) The terminal is involved in domestic activities only so there is no overseas
Income in units, hence we have no comments.
3) CASH AND BANK:

For collection of cheque\cash following bank A\C are maintained by the

unit.
1) Syndicate Bank - for cash deposit
2) ICICI Bank for cheque deposit
Cheques & DDs received from the customer are deposited timely in the bank.
Credits are transferred as per the instruction of CO.
Daily cash collection summary are prepared and tallied with challans from bank.
The unit maintained imp-rest cash a/c, which we have checked and found in
order.
4) PAYMENT TO H&T CONTRACTORS & SURVEYOR:The movement of containers are checked and verified by the unit whereas the
payments & deduction under various heads and maintenance of accounts in
regard to the contractors are being done at regional office.

5) PAYMENT TO CONTRACTOR SUPPLIER:As regard the matter relating to payments against Civil/Supply contractors it is
observed that these accounts are being looked after by the R.O hence no
comments regarding any deviation.
6) PAYMENT TO RAILWAYS:a) As regards payment to Railway, it is observed that freight statement are
prepared & Checked by the units on fortnightly basis, which are found
followed properly whereas all payment and accounts are being compiled, &
payments made at R.O.
b) As regard reconciliation with railways these are being done at regional
office level. Hence, no comments.
7) INTER - UNIT ACCOUNT:Inter Unit reconciliation statements has been checked and found that it has been
reconciled up to 31.03.09.
8) CONTRACTS &PURCHASES:All procurement & contracts are being done and awarded at R.O.
9) ESTABLISHMENT:
As regards establishment, all records are being maintained at R.O. level.
10) STATUTORY OBLIGATIONS
As Regards the statutory obligation like PF, TDS, SALES TAX, SERVICE TAX,
these are being maintained at R.O. The unit is verifying PF/ ESI challans of the
H&T contractors and the same are attached with the copy of the bills and sent to
R.O for further action. However the PF/ ESI Challans should be verified on the
actual bases.

11)

OTHERS:

a) CASH& BANK VOUCHING: Imprest accounts are prepared at DCT and

subsequently sent to RO.
b) REVIEW OF BOOKS OF ACCOUNTS: cash book and Bank book are
maintained at unit. The G/L, subsidiary ledgers etc. are maintained at R.O level
c) Receipt And Issue Of Material: ------N.A----d) All containers are cleared with in time period.
12) EQUIPMENTS LYING IDLE AND EQUIPMENTS AVAILABILITY

Containers lying at the terminal either belongs to Concor or taken on the

lease. However we have observed that some containers in the unit are lying
idle . Details as under..
NO NUMBER
1 CFLU2132359
2 CRXU1347271
3 CXIU2210920
4 CXNU1219648
5 CXNU2210270
6 CXNU2210455
7 CXNU2210938
8 CXNU2221681
9 CXNU3211179
10 ILCU4501890
11 ILCU4507190
12 ILCU4507440
13 ILCU4507456
14 ILCU4507543
15 ILCU4507965
16 ILCU5002793
17 ILCU5003146
18 ILCU5006551
19 ILCU5007521
20 ILCU5009231
21 ILCU5010654
NO NUMBER

SIZE TYPE STATUS

DATE
20 20SA
7/6/2007
LD
20 20EO
DM 19-02-08
20 20EO
DM 19-02-08
20 20SA
DM 19-08-08
20 20EO
DM 19-02-08
20 20EO
DM 19-02-08
20 20EO
DM 19-02-08
22 22HC
DM 19-02-08
20 20HC
DM 22-02-08
22 22EO
DM 19-02-08
22 22EO
DM 19-02-08
22 22EO
DM 19-02-08
22 22EO
DM 19-02-08
22 22EO
DM 19-02-08
22 22EO
DM 19-02-08
20 20EO
19-02-08
DM
20 20EO
DM 25-02-08
20 20EO
DM 19-02-08
20 20EO
DM 19-02-08
20 20EO
DM 19-02-08
20 20EO
DM 19-08-08
SIZE TYPE STATUS
DATE

22
23
24
25
26
27
28
29
30
31
32
33
34
35
36
37
38
39
40
41

ILCU5016267
ILCU5017453
ILCU5018568
ILCU5026100
ILCU5026711
ILCU5037784
ILCU5046528
ILCU6500785
NSLU2000019
NSLU2000390
NSLU2000425
NSLU2000847
NSLU2001740
NSLU2002069
NSLU2006341
NSLU2006608
TRIU1600039
TRIU1620333
TRIU1620502
TRIU2944511

20
20
20
20
20
20
20
20
20
20
20
20
20
20
20
20
20
20
20
20

20EO
20EO
20EO
20EO
20EO
20EO
20EO
20SA
20EO
20EO
20EO
20EO
20EO
20EO
20SA
20SA
20EO
20EO
20EO
20EO

DM
DM
DM
DM

DM
DM
DM
DM
DM
DM
DM
DM
DM
DM
DM
DM

DM
DM
DM
DM

19-02-08
19-08-08
19-02-08
19-02-08
19-02-08
19-08-08
19-08-08
19-02-08
19-02-08
19-08-08
19-08-08
19-08-08
19-08-08
19-02-08
19-08-08
19-02-08
19-08-08
19-08-08
19-08-08
19-08-08

13) PHYSICAL VERIFICATION OF ITEMS OF STORES AS PER

REQUIREMENTS OF COMPANYS ACT1956
No Physical inventory held at DCT. Hence question of physical verification is
N.A
14) REVIEW OF FIXED ASSETS REGISTERS.
Fixed assets register of the terminal found maintained.
15) EXTENT OF CHECKING (%) FOR EACH ACTIVITY:
Commercial and operational records are checked on test check basis approx 6570%.

ANNEXURE
CONTAINER CORPORATION OF INDIA LTD.

DCT OKHLA
INTERNAL AUDIT REPORT FOR THE QUARTER ENDING MARCH-09
DETENTION CLAIMED BUT NOT RECOVERED

SR.
NO.
1
2
3
4
5
6
7
8
9
10
11
12
13
14
15
16
17
18
19
20
21
22
23
24
25
26
27
28
29
30
31
32
33
34
35
36
37

CONTAINER
NUMBER
ILCU5205661
ILCU5223032
ILCU5226221
ILCU5048990
ILCU5219937
CRXU2519117
ILCU5216096
CRXU1349206
ILCU5226556
CRXU1089027
ILCU5217359
RPGU2037457
RPGU2031802
ILCU5223259
ILCU5211875
CRXU2478466
ILCU5024956
ILCU5035185
ILCU5025119
ILCU5030012
ILCU5210020
ILCU5018151
ILCU5032967
ILCU5200572
ILCU5018085
ILCU5035082
CRXU1253510
CXNU2216577
ILCU5216476
ILCU5224698
ILCU5055129
ILCU5215757
CRXU2805379
ILCU5218740
ILCU5027750
ILCU5220732
CRXU2243775

UNLOADING
DATE/TIME(A)
02-10-08 16:30
02-10-08 16:30
02-10-08 16:30
02-10-08 16:30
02-10-08 16:30
02-10-08 16:30
02-10-08 16:30
02-10-08 16:30
02-10-08 16:30
02-10-08 16:30
02-10-08 16:30
02-10-08 16:30
02-10-08 16:30
02-10-08 16:30
02-10-08 16:30
02-10-08 16:30
02-10-08 16:30
02-10-08 16:30
02-10-08 16:30
02-10-08 16:30
02-10-08 16:30
02-10-08 16:30
02-10-08 16:30
02-10-08 16:30
02-10-08 16:30
02-10-08 16:30
02-10-08 16:30
02-10-08 16:30
02-10-08 16:30
02-10-08 16:30
02-10-08 16:30
02-10-08 16:30
02-10-08 16:30
02-10-08 16:30
02-10-08 16:30
02-10-08 16:30
02-10-08 16:30

GATE OUT
DATE/TIME(B)
08-10-08 01:44
08-10-08 01:47
08-10-08 01:49
08-10-08 01:52
10-10-08 20:52
10-10-08 20:53
10-10-08 20:09
10-10-08 20:28
10-10-08 21:05
10-10-08 21:08
12-10-08 19:28
12-10-08 19:31
14-10-08 01:18
14-10-08 01:19
14-10-08 01:14
14-10-08 01:20
15-10-08 02:29
15-10-08 02:28
15-10-08 02:27
15-10-08 02:25
15-10-08 21:43
15-10-08 21:30
15-10-08 21:41
15-10-08 21:33
17-10-08 00:47
17-10-08 00:43
17-10-08 00:44
17-10-08 00:46
17-10-08 22:42
17-10-08 23:38
17-10-08 22:56
17-10-08 22:38
20-10-08 02:34
20-10-08 10:57
20-10-08 10:59
20-10-08 22:20
20-10-08 23:19

EMPTY GATE IN
DATE/TIME(C)
08-10-08 22:09
08-10-08 22:10
08-10-08 22:11
08-10-08 22:13
11-10-08 20:13
11-10-08 22:17
11-10-08 22:18
11-10-08 22:20
11-10-08 22:21
11-10-08 22:22
13-10-08 21:08
13-10-08 21:09
14-10-08 23:50
14-10-08 23:50
14-10-08 23:54
14-10-08 23:55
15-10-08 19:34
15-10-08 19:35
15-10-08 19:36
15-10-08 19:37
16-10-08 22:18
16-10-08 22:22
16-10-08 22:23
16-10-08 22:24
17-10-08 18:45
17-10-08 18:57
17-10-08 18:58
17-10-08 22:36
18-10-08 19:36
18-10-08 19:37
18-10-08 19:38
18-10-08 19:43
20-10-08 22:19
20-10-08 22:19
20-10-08 22:21
20-10-08 22:24
22-10-08 20:38

Days

SR.
38
39
40
41

CONTAINER
ILCU5014367
ILCU5221662
ILCU5212362
ILCU5014515

UNLOADING
02-10-08 16:30
02-10-08 16:30
02-10-08 16:30
02-10-08 16:30

GATE OUT
21-10-08 07:20
21-10-08 07:22
21-10-08 07:25
23-10-08 00:31

EMPTY GATE IN
22-10-08 20:43
22-10-08 20:43
22-10-08 22:41
23-10-08 22:51

Days
12
12
12
14

1
1
1
1
2
2
2
2
2
2
3
3
5
5
5
5
6
6
6
6
6
6
6
6
8
8
8
8
8
8
8
8
11
11
11
11
11

Amount
(InRs.)
300
300
300
300
600
600
600
600
600
600
900
900
1900
1900
1900
1900
2400
2400
2400
2400
2400
2400
2400
2400
3650
3650
3650
3650
3650
3650
3650
3650
5900
5900
5900
5900
5900
Amount
(InRs.)
6650
6650
6650
8150

42
43
44
45
46
47
48
49
50
51
52
53
54
55
56
57
58

ILCU5019570
ILCU5032904
CRXU2826509
RPGU2037380
ILCU5224635
ILCU5222226
CRXU1117622
CXNU2217845
ILCU5219351
CRXU2486944
CXNU2210809
ILCU5223963
CXNU2210579
ILCU5034980
CRXU2840153
ILCU5204963
CXNU2211765

02-10-08 16:30
02-10-08 16:30
02-10-08 16:30
02-10-08 16:30
02-10-08 16:30
02-10-08 16:30
02-10-08 16:30
02-10-08 16:30
02-10-08 16:30
02-10-08 16:30
02-10-08 16:30
02-10-08 16:30
02-10-08 16:30
02-10-08 16:30
02-10-08 16:30
02-10-08 16:30
02-10-08 16:30

23-10-08 00:32
23-10-08 00:30
23-10-08 00:33
24-10-08 23:26
24-10-08 23:27
24-10-08 23:28
29-10-08 18:59
29-10-08 19:02
29-10-08 21:19
29-10-08 19:01
31-10-08 21:43
31-10-08 21:44
31-10-08 22:12
31-10-08 22:57
03-11-08 04:16
03-11-08 04:13
03-11-08 04:11

23-10-08 22:52
23-10-08 22:54
23-10-08 22:54
25-10-08 20:09
25-10-08 20:10
25-10-08 22:12
30-10-08 21:24
31-10-08 18:17
31-10-08 18:18
31-10-08 18:19
01-11-08 23:05
01-11-08 23:06
01-11-08 23:16
01-11-08 23:17
03-11-08 21:24
03-11-08 21:25
03-11-08 21:27

14
14
14
15
15
15
18
18
18
18
20
20
20
20
22
22
22

SERV TAX
TOTAL
SR.
1
2
3
4
5
6
7
8
9
10
11
12
13
14
15
16
17
18
19
20
21
22
23

CONTAINER
ILCU5205105
CRXU2472982
TRIU3783284
ILCU5014095
RPGU2034313
CRXU1066269
CRXU2401398
CRXU1718515
CXNU2216772
ILCU5051720
ILCU5045820
RPGU2033678
ILCU5014330
CXNU2210727
CRXU2414590
ILCU5016544
RPGU2035881
ILCU5203490
CRXU2905320
ILCU5030619
ILCU5018906
CXNU2215689
ILCU5202934

UNLOADING
09-10-08 14:00
09-10-08 14:00
09-10-08 14:00
09-10-08 14:00
09-10-08 14:00
09-10-08 14:00
09-10-08 14:00
09-10-08 14:00
09-10-08 14:00
09-10-08 14:00
09-10-08 14:00
09-10-08 14:00
09-10-08 14:00
09-10-08 14:00
09-10-08 14:00
09-10-08 14:00
09-10-08 14:00
09-10-08 14:00
09-10-08 14:00
09-10-08 14:00
09-10-08 14:00
09-10-08 14:00
09-10-08 14:00

GATE OUT
15-10-08 11:27
15-10-08 11:29
15-10-08 11:31
15-10-08 22:00
15-10-08 23:03
15-10-08 22:59
16-10-08 00:39
17-10-08 05:19
17-10-08 05:18
17-10-08 05:20
17-10-08 05:22
18-10-08 01:29
18-10-08 04:02
18-10-08 01:32
18-10-08 04:00
20-10-08 11:26
20-10-08 11:33
20-10-08 11:02
20-10-08 11:30
21-10-08 09:20
21-10-08 09:39
21-10-08 09:37
21-10-08 09:35

EMPTY GATE IN
15-10-08 19:40
15-10-08 19:41
15-10-08 20:57
16-10-08 18:42
16-10-08 18:43
16-10-08 18:44
16-10-08 19:04
17-10-08 18:40
17-10-08 18:41
17-10-08 18:42
17-10-08 18:44
18-10-08 17:19
18-10-08 17:20
18-10-08 17:21
18-10-08 17:24
20-10-08 18:43
20-10-08 18:44
20-10-08 18:45
20-10-08 20:04
21-10-08 19:16
21-10-08 19:18
21-10-08 19:19
21-10-08 19:20

1
1
1
1
1
1
2
3
3
3
3
4
4
4
4
5
5
5
5
6
6
6
6

SR.
24
25
26
27
28
29

CONTAINER
CRXU1053106
ILCU5025715
ILCU5013437
ILCU5014264
ILCU5018763
ILCU5019585

UNLOADING
09-10-08 14:00
09-10-08 14:00
09-10-08 14:00
09-10-08 14:00
09-10-08 14:00
09-10-08 14:00

GATE OUT
22-10-08 02:24
22-10-08 02:25
22-10-08 02:26
25-10-08 01:16
25-10-08 01:22
25-10-08 01:31

EMPTY GATE IN
22-10-08 16:36
22-10-08 16:37
22-10-08 16:39
25-10-08 15:17
25-10-08 16:18
25-10-08 16:19

Days
7
7
7
10
10
10

8150
8150
8150
8900
8900
8900
11150
11150
11150
11150
12650
12650
12650
12650
14150
14150
14150
3,09,000
38,193
3,47,193
Amount
(InRs.)
300
300
300
300
300
300
600
900
900
900
900
1400
1400
1400
1400
1900
1900
1900
1900
2400
2400
2400
2400
Amount
(InRs.)
2900
2900
2900
5150
5150
5150

30
31
32
33
34
34
35
36
37
38
39
40
41
42
43
44
45
46
47
48
49
50
51
52
53
54
55
56
57
58
59

RPGU2037138
RPGU2035027
ILCU5219562
CRXU2818545
ILCU5024046
ILCU5215910
ILCU5036622
CXNU2215009
RPGU2032861
ILCU5205960
ILCU5201516
CRXU1224702
ILCU5026985
CXNU2217640
CXNU2214635
ILCU5052768
CRXU1000220
CRXU1146575
ILCU5022953
ILCU5023332
NSLU2004755
ILCU5036941
ILCU5037927
CRXU1004992
CRXU2473696
ILCU5022017
ILCU5032340
ILCU5225760
CRXU1802462
RPGU2035080
ILCU5027791

09-10-08 14:00
09-10-08 14:00
09-10-08 14:00
09-10-08 14:00
09-10-08 14:00
09-10-08 14:00
09-10-08 14:00
09-10-08 14:00
09-10-08 14:00
09-10-08 14:00
09-10-08 14:00
09-10-08 14:00
09-10-08 14:00
09-10-08 14:00
09-10-08 14:00
09-10-08 14:00
09-10-08 14:00
09-10-08 14:00
09-10-08 14:00
09-10-08 14:00
09-10-08 14:00
09-10-08 14:00
09-10-08 14:00
09-10-08 14:00
09-10-08 14:00
09-10-08 14:00
09-10-08 14:00
09-10-08 14:00
09-10-08 14:00
09-10-08 14:00
09-10-08 14:00

25-10-08 01:18
25-10-08 01:41
25-10-08 01:21
26-10-08 23:25
26-10-08 22:47
26-10-08 23:30
26-10-08 23:31
26-10-08 22:40
26-10-08 22:39
29-10-08 21:26
29-10-08 21:42
29-10-08 21:43
30-10-08 11:06
30-10-08 22:06
30-10-08 22:09
30-10-08 22:11
31-10-08 23:24
31-10-08 23:25
31-10-08 23:27
31-10-08 23:36
03-11-08 01:00
03-11-08 01:02
03-11-08 01:03
03-11-08 01:05
03-11-08 01:07
03-11-08 23:22
03-11-08 23:23
03-11-08 23:24
03-11-08 23:32
04-11-08 00:28
04-11-08 00:29

25-10-08 16:20
25-10-08 16:24
25-10-08 16:25
27-10-08 14:47
27-10-08 14:48
27-10-08 16:28
27-10-08 16:29
27-10-08 16:30
27-10-08 16:31
30-10-08 17:20
30-10-08 17:20
30-10-08 18:17
30-10-08 17:21
31-10-08 18:44
31-10-08 18:16
31-10-08 18:18
01-11-08 16:41
01-11-08 16:40
01-11-08 16:41
01-11-08 16:39
03-11-08 18:37
03-11-08 18:26
03-11-08 18:37
03-11-08 18:22
03-11-08 19:48
07-11-08 12:43
04-11-08 18:41
04-11-08 18:09
04-11-08 18:42
04-11-08 18:43
04-11-08 18:08
SERV TAX
TOTAL

10
10
10
11
11
11
11
11
11
12
12
12
13
13
13
13
14
14
14
14
16
16
16
16
16
16
16
16
16
17
17

5150
5150
5150
5900
5900
5900
5900
5900
5900
6650
6650
6650
7400
7400
7400
7400
8150
8150
8150
8150
9650
9650
9650
9650
9650
9650
9650
9650
9650
10400
10400
2,91,800
36,067
3,27,867