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ACCOUNTS MANUAL VOLUME I

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CONTENTS

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I

DEFINITIONS

1

II

ADMINISTRATION OF FUNDS AND PROPERTIES OF THE BOARD

7

III

REVENUE RECEIPTS

19

IV

BUILDINGS

63

V

CASH

93

VI

RESPONSIBILITIES FOR LOSSES OF PUBLIC /BOARD MONEY OR PROPERTY

125

ACCOUNTS MANUAL VOLUME II

(Part - A)

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CONTENTS

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I

MATERIALS MANAGEMENT(STORES)

1

II

BOARD'S VEHICLES

177

III

WORKS

196

IV

WORK ACCOUNTS

281

ACCOUNTS MANUAL VOLUME II

(Part - B)

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CONTENTS

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V

CONTINGENT EXPENDITURE

377

VI

LOANS AND ADVANCES

414

VII

AMENITIES AND WELFARE SCHEMES

566

VIII

ACCOUNTS

624

IX

INSPECTIONS

638

X

ESTABLISHMENT

645

XI

PENSION PAYMENTS

674

ACCOUNTS MANUAL VOLUME III

(Commercial Accounting System)

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CONTENTS

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I

INTRODUCTORY

1

II

COMPILATION OF ANNUAL ACCOUNTS

2

III

ADOPTION OF ANNUAL ACCOUNTS

5

APPENDIX

I

Chart of Accounts

163

II

Chart of Accounts (Account Codes & Account Heads)

165

III

Chart of Accounts (Location Codes)

317

IV

Capitalisation of Interest on Funds utilised during Construction Stage

323

V

Procedure on change over to New form of Accounts

327

VI

Model Accounting Entries

332

ACCOUNTS MANUAL VOLUME IV

(Audit Manual)

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CONTENTS

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1

Introduction

1

2

Functions of the Chief Controller of Accounts (Internal Audit)

3

3

Scope and method of Internal Audit

7

4

Establishment

17

5

Audit of Purchases

31

6

Audit of Bills

35

7

Scrutiny of Accounts

52

8

Audit of Cash and Revenue Accounts

76

9

Audit Short Claims

92

10

Audit of Store Accounts

101

APPENDIX

I

(A) Powers of sanction of Chief Controller of Accounts (Internal Audit)

103

(B) Powers of sanction and duties of Accounts Officer (Internal Audit)

103

II

(A) Duties of Assistant Accounts Officer (Inspection)

104

(B) Duties of Senior Assistant (Inspection)

108

III

Checks for Expenditure/Concurrent Audit functions

111

IV

Duties of Accounts Officer (Internal Aduit)/ Assistant Accounts Officer (Concurrent Audit) as regards Stores Inspection.

127

V

(A) Format for report of Inspection and the Audit of cash and revenue accounts of Section/ Sub-division / Division/Circle

129

(B) Format for report.on the Inspection of       Sub-divisional / Divisional stores

138

VI

Rules regarding preservation of records

141

BESR

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CONTENTS

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I

Introductory

1

II

Definitions

5

III

General conditions of service

16

IV

Pay and Allowances

23

V

Joining time

73

VI

Age of Retirement

78

VII

Service under the State / Central Government

80

VIII

Leave

82

IX

Pensions

112

X

Re-employment of pensioners

160

XI

Applications for and sanction of pensions

167

XII

Commutation of pension

188

XIII

Extraordinary pension

192

XIV

Maintenance of records of service

192

XV

Foreign service

198

XVI

Travelling Allowance

206

APPENDIX

I

Classification of Board employees

267

II

Medical Attendance Regulations (printed separately)

267

III

Karnataka Electricity Board Examinations

268

IV

Scale of different kinds of special pay/allowances

289

V

1. Hill allowance

296

2. Construction allowance

3. Rural allowance

VI

1. Shift allowance

297

2. Holiday work compensation

3. Remuneration for cable joint

4. Hazardous allowance

a) Dip & Diving allowance

298

b) Hot stick allowance

c) Specialized work allowance

d) House orderly allowance

VII

Travel concession admissible to employees placed on deputation outside India

300

VIII

Part-I Regulations regulating the grant of casual leave to the employees

301

Part-II Special provisions governing earned leave in the case of employees entitled to vacations.

314

IX

Ancillary directions and concessions applicable to employees permitted to proceed to Foreign countries for advanced studies or training

316

K.E.B. RECRUITMENT AND PROMOTION REGULATIONS

K.E.B. EMPLOYEES (PROBATION) REGULATIONS

K.E.B. EMPLOYEES (SENIORITY) REGULATIONS

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CONTENTS

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I

K.E.B. RECRUITMENT AND PROMOTION REGULATIONS

1

II

CLASSIFICATION OF APPOINTMENTS

24

III

K.E.B. EMPLOYEES (PROBATION) REGULATIONS

29

IV

K.E.B. EMPLOYEES (SENIORITY) REGULATIONS

33

Method of Recruitment and Minimum Qualification

V

POSTS FILLED BY DEPUTATION

39

VI

POSTS OF TECHNICAL CADRE FILLED BY RECRUITMENT / PROMOTION

41

VII

POSTS OF ACCOUNTS CADRE FILLED BY RECRUITMENT / PROMOTION

98

VIII

POSTS i.e., OTHER THAN TECHNICAL / ACCOUNTS CADRE FILLED BY RECRUITMENT / PROMOTION

133

IX

POSTS FROM GROUP I TO X UNDER MAINTENANCE ESTABLISHMENT CADRE

138

CONDITIONS OF SUPPLY OF ELECTRICITY OF DISTRIBUTION LICENSEES

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CONTENTS

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I

Short Title and Commencement

4

II

Definitions

5

III

System and Classification of Supply

11

IV

General Procedure for arranging power supply

14

V

Wiring/Handling/Extensions and Alterations/ Testing in Consumer premises and maintenance

53

VI

Power Factor

59

VII

Metering, Power supply charges

62

VIII

Schedule of charges such as application Regn.fee, ISD, ASD, MSD, Recovery of Expenditure, Recon. Charges, Transfer of installation charges, Meter testing fee, Rating fee, etc.

71

IX

Rating, Agreement, Minimum charges, Reduction/Variation in the contract demand/sanctioned load, Shifting/Transfer of Installations, Restrictions on the use of power, Resale of Energy, Change in Tariff, Service of Notice & Recovery of dues

76

X

Prejudicial use of supply

85

XI

Appeals

98

XII

Decisions to be in writing, Reservation of Rights, Repeal and Savings

99

THE ELECTRICITY ACT, 2003

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CONTENTS

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I

PRELIMINARY

9

II

NATIONAL ELECTRICITY POLICY AND PLAN

14

III

GENERATION OF ELECTRICITY

15

IV

LICENSING

17

V

TRANSMISSION OF ELECTRICITY

23

VI

DISTRIBUTION OF ELECTRICITY

29

VII

TARIFF

35

VIII

WORKS

38

IX

CENTRAL ELECTRICITY AUTHORITY

40

X

REGULATORY COMMISSIONS

43

XI

APPELLATE TRIBUNAL FOR ELECTRICITY

55

XII

INVESTIGATION AND ENFORCEMENT

59

XIII

REORGANISATION OF BOARD

62

XIV

OFFENCES AND PENALTIES

64

XV

SPECIAL COURTS

70

XVI

DISPUTE RESOLUTION

72

XVII

OTHER PROVISIONS

73

XVIII

MISCELLANEOUS

75

THE COMPANIES ACT, 2013

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CONTENTS

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I

PRELIMINARY

14

II

INCORPORATION OF COMPANY AND MATTERS INCIDENTAL THERETO

24

III

PROSPECTUS AND ALLOTMENT OF SECURITIES

34

IV

SHARE CAPITAL AND DEBENTURES

43

V

ACCEPTANCE OF DEPOSITS BY COMPANIES

58

VI

REGISTRATION OF CHARGES

60

VII

MANAGEMENT AND ADMINISTRATION

63

VIII

DECLARATION AND PAYMENT OF DIVIDEND

76

IX

ACCOUNTS OF COMPANIES

80

X

AUDIT AND AUDITORS

89

XI

APPOINTMENT AND QUALIFICATIONS OF DIRECTORS

98

XII

MEETINGS OF BOARD AND ITS POWERS

107

XIII

APPOINTMENT AND REMUNERATION OF MANAGERIAL PERSONNEL

122

XIV

INSPECTION, INQUIRY AND INVESTIGATION

128

XV

COMPROMISES, ARRANGEMENTS AND AMALGAMATIONS

140

XVI

PREVENTION OF OPPRESSION AND MISMANAGEMENT

150

XVII

REGISTERED VALUERS

155

XVIII

REMOVAL OF NAMES OF COMPANIES FROM THE REGISTER OF COMPANIES

155

XIX

REVIVAL AND REHABILITATION OF SICK COMPANIES

157

XX

WINDING UP

164

XXI

COMPANIES AUTHORISED TO REGISTER, WINDING UP OF UNREGISTERED COMPANIES

198

XXII

COMPANIES INCORPORATED OUTSIDE INDIA

203

XXIII

GOVERNMENT COMPANIES

207

XXIV

REGISTRATION OFFICES AND FEES

207

XXV

COMPANIES TO FURNISH INFORMATION OR STATISTICS

210

XXVI

NIDHIS

210

XXVII

NATIONAL COMPANY LAW TRIBUNAL AND APPELLATE TRIBUNAL

210

XXVIII

SPECIAL COURTS

218

XXIX

MISCELLANEOUS

221

SCHEDULES

SCHEDULES I

231

SCHEDULES II

254

SCHEDULES III

260

SCHEDULES IV

277

SCHEDULES V

280

SCHEDULES VI

286

SCHEDULES VII

288



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