here - Tamilnadu Co-operative Milk Producers` Federation Ltd

Transcription

As-is Study Report
Integrated
Dairy
Management
System
(IDMS Project) For Aavin
December 2014
Introduction
Privileged and Confidential
Table of Contents
1. Introduction
7
1.1. Executive Summary
7
1.2. About the As-is Document
8
1.2.1. Purpose of the Document
8
1.2.2. Our Approach
9
1.3. Stakeholders and Organization Structure
10
1.3.1. Stakeholders at TCMPF for IDMS solution
10
1.3.2. Organization Structure
12
2. As-is process study
13
2.1. Structure of As-is process document
13
2.2. List of Functions and processes
13
3. Assessment of business processes
15
3.1. Finance
15
3.1.1. Preparation of Budget
15
3.1.2. Allocation of Funds
19
3.1.3. Payments to suppliers
22
3.1.4. Taxation
42
3.1.5. Managing EPF, Gratuity, Super Annuation fund Trusts
49
3.1.6. Payroll, advances and Final settlement
52
3.1.7. Maintenance of Accounts
56
3.1.8. Bank Reconciliation
61
3.1.9. Employee Pension Scheme
64
3.1.10. Costing
66
3.1.11. Banking Operations
70
3.2. Purchase
72
3.2.1. Purchase
72
3.2.2. Asset Maintenance
78
3.3. Quality
80
3.3.1. Quality check of raw materials (raw milk, butter, SMP, products, other materials)
80
3.3.2. Quality check of raw materials for production of cattle feed
83
3.4. Transport
3.4.1. Purchase of spares, tyres, plates, batteries, tools etc.
This report is solely for the use and benefit of Aavin and should not be relied upon by any other part.
As-is Study Report - Integrated Dairy Management System (IDMS Project) For Aavin
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87
3
Introduction
3.4.2. Fleet Management
3.5. Marketing
3.5.1. Sales Management
3.5.2. Pricing
3.5.3. Customer Complaints / Grievance Management
3.6. Production
89
96
99
108
111
113
3.6.1. Manage Production (Metro Dairies)
113
3.6.2. Manage Production (Feeder Balancing Dairies)
117
3.6.3. Manage Production (Product Dairy)
124
3.7. Personnel & Administration
129
3.7.1. Managing Employee Recruitment, Performance & Retirement
129
3.7.2. Leave Sanction
132
3.7.3. Managing employee loans, permissions, awards & punishments
135
3.7.4. Administration
137
3.7.5. Vehicle Monitoring
139
3.7.6. Vigilance & Industrial Relations
140
3.8. Planning
3.8.1. Manage conversion of butter and SMP
3.9. Projects & Engineering
141
141
143
3.9.1. Managing loans/advances/grants/subsidies
143
3.9.2. Managing funds for Capital Investments/Schemes
145
3.9.3. Breakdown Maintenance
150
3.9.4. Planned Maintenance
155
4. Assessment of existing IT applications and infrastructure
160
4.1. Existing applications
160
4.1.1. Pay Bill
160
4.1.2. Finance Processing Software
162
4.1.3. Milk Bill
163
4.1.4. Weighbridge system (at Sholinganallur Dairy)
166
4.1.5. Production planning software – Sholinganallur Dairy
168
4.1.6. Products Dairy – Dispatch and Invoice
171
4.2. Existing IT infrastructure across the locations
173
4.2.1. Existing Hardware
173
4.2.2. Existing Software/Applications
173
4.2.3. Existing Network Infrastructure
174
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Introduction
5. Key Observations and Issues
175
5.1. Assessment of three key elements of an organization
175
5.2. Gap Analysis
176
6. Annexures
180
6.1. Sholinganallur Dairy reports
180
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Introduction
Document Control
Document Title
: As-is Study Report
Document Status
: Report submitted for approval
Abstract
: This report attempts to comprehensively capture the current business processes at
TCMPF.
Document Publication History
Date
Author(s)
Version
20 Oct 2014
22 Oct 2014
Guru Krishna Chandar
1.0
1.1
28 Nov 2014
1.2
Remarks
Updated after validation session held on 17 Oct 2014
Updated after validation session held on 21 Oct 2014
Updated upon receipt of infrastructure details on 30
Nov 2014
Reviewers
Date
Reviewer
25 Oct 2014
1 Dec 2014
Sridhar Ramananthan
Sridhar Ramananthan
Remarks
Distribution
Version
Name
Final
Managing Director, Joint Managing Director
Location
TCMPF, Chennai
NOTE to Holders:

If you receive an electronic copy of this document and you print it out, you should write your name on the front cover (for document
control purpose).

If you receive a hard copy of this document, please, write your name on the front cover (for document control purposes).
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Introduction
1. Introduction
1.1. Executive Summary
The Tamil Nadu Milk Producers’ Federation (TCMPF) has embarked upon an initiative realizing the need to
enable the Department with suitable IT infrastructure and information systems for Aavin as an organization.
The primary objective of the Department in Tamil Nadu is to design, develop & implement an application
software solution for effective monitoring & Dairy Management at Aavin.
In order to achieve this objective as a first step, TCMPF prepared a Detailed Project Report that covers the
current status, IT requirements, technology framework etc. The concept of Integrated Dairy Management
System was formulated in the DPR. The same was approved by World Bank and sum of INR 18 crores # was
sanctioned for the implementation of IDMS project.
Subsequent to approval of the DPR TCMPF had approached Electronics Corporation of Tamil Nadu (ELCOT)
for selection of consultant for this Integrated Dairy Management initiative. The key objective of consultant is to
hand hold TCMPF in re-engineering the current process & define, design, and rolling out the optimal
Technology-Solutions required for meeting their envisioned goals. PwC emerged as the successful bidder for
rendering consultancy services and be a part of this critical initiative by TCMPF and LoA (Vide Reference
ELCOT/NW/AAVIN/IDMS Project/M-08/80/2014-15 ) was also issued by ELCOT on behalf of TCMPF.
The consultant had initiated the assignment with a project kick-off meeting was held on 22nd August 2014
under the chairmanship of The MD at the TCMPF Headquarters at Madhavaram. The focus of the meeting was
to introduce the PMU Team from PwC to the various key stakeholders of TCMPF and discuss the key aspects of
the IDMS project viz. Scope (geographical, functional and consultancy), timelines, deliverables, etc.
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Introduction
1.2. About the As-is Document
1.2.1. Purpose of the Document
With the view to successfully implement Integrated Dairy Management System (IDMS), TCMPF has realized
the potential of leveraging IT Systems for their units/unions right from the inception stages. PwC is assisting
TCMPF to create a comprehensive IDMS solution for efficient and effective operations and service delivery.
The key objective of this assignment is to assist TCMPF in defining and sourcing the right technology solutions
required to meet their envisioned goals.
The purpose of this document is to record select processes, functions and infrastructure available with the
TCMPF through assimilation/ realignment of system studies, interaction with the nominated SMEs and visit to
Federation units, Milk unions and other locations. Locations visited as part of the As-Is process study includes
the following:














TCMPF Head Office, Madhavaram
Milk Dairy, Ambattur
Milk Dairy, Sholingnallur
Product Dairy, Ambattur
JMD Office, Ambattur
Marketing Unit, Nanadanam
Zonal Office,
Parlour/FRO/Retail outlet,
Milk Cooperative Consumer Society (MCCS),
Feeder Balancing Dairy/District Union, Salem
Chilling Centre, Namakkal (Salem Union)
Milk Society, R. Pudhupatti (Salem Union)
Bulk Milk Cooler, R. Pudhupatti (Salem Union)
Cattle Feed plant, Erode
This As-Is Process document will serve as a Key Input for the next deliverable (To-Be, FRS report) to be
prepared subsequently. Some of the key sections elaborated in this report include



Organizations and Functions (Including Process Flow diagrams)
IT Infrastructure
Key Issues and Observations
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Introduction
1.2.2. Our Approach
Aavin
Parlours
48
Zonal
offices
22
Federation
Units
16
Feeder
Balancing
Dairies
8
2800
Societies
4
Scope of IDMS project implementation*
Consumer
Societies
*As per RFP
PwC adopted a structured approach to gather and capture appropriate information and ensure that all the
aspects of the existing system are analyzed. To ensure integrity of collected data, we used multiple methods for
gathering data relevant to the organization, processes and technology present at Aavin. This approach assisted
our study by providing multiple channels of information to confirm our findings before their inclusion in the
final As-Is report. Following methods were followed:
Site Visits
PwC team visited TCMPF units including its Head Office, unions and Societies. These visits provided an
opportunity to collect data at the facility and component level. It also provided a means for the team to interact
with the personnel at various levels for better understanding of the processes carried out by middle and lower
management plus catalogue daily field activities carried out by the field staff.
Stakeholder discussions
Through structured interviews with the stakeholders, critical questions related to the As-Is study of the Dairy
processes were addressed. Maximum use was made of the extensive knowledge the stakeholders carry due to
their long association with the Indian Dairy Sector. These discussions were further supplemented with
telephone and mail communications when and where required and appropriate. The information obtained
provided a valuable input to this study.
Review of available Documents:
The collection of documents/ hard copies in the form of Milk Procurement sheets, challan copies, Ledger
sheets, MIS report format, registers etc. from TCMPF units and district unions were carefully studied to identify
key elements inside these forms for inclusion in the As-Is Study report.
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Introduction
1.3. Stakeholders and Organization Structure
1.3.1. Stakeholders at TCMPF for IDMS solution
1.3.1.1. Federation
The Tamil Nadu Co-operative Milk Producers' Federation (TCMPF) Limited is an apex body of 17 District
Cooperative Milk Producers' Unions. The commercial activities of the Department include Milk Procurement,
Processing, Chilling, packing and sale of milk and milk products to the consumers. The Federation has four
dairy plants in Chennai, two units at Ambattur where one unit with a capacity of 4.00 lakh litres per day for
processing of milk and second one for a product manufacturing , third at Madhavaram with a capacity of 2.00
lakh litres per day and the fourth dairy at Sholinganallur with a capacity of 4.00 lakh litres per day. Note: A fifth
dairy is commissioned atr Thiruvannaamalai and shall be functional soon. These 4 dairies (federation) collect
milk from District Unions. The collected milk is processed and packed in sachets and sent for sale to the
consumers in and around Chennai City. The product dairy at Ambattur is engaged in the manufacture of milk
products such as Yogurt, ice cream, Khova, Kulab jamoon, Buttermilk, Curd and Mysore pa. Thus, federation
covers (10% of the population in Tamil Nadu) around 22 lakhs as milk producers and 25 lakhs as consumers in
its fold.
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Introduction
1.3.1.2. Union
There are 17 District Cooperative Milk Producers' Unions functioning in the State of Tamil Nadu covering 32
Districts. There are 15 Dairies in District Co-operative Milk Producers' Unions with an installed processing
capacity of 19.42 llpd. There are functional 36 Chilling Centres in District Co-operative Milk Producers' Unions
with installed chilling capacities of 13.55 llpd. The main business of the Union is dairy operations, which is a
herculean task involving huge logistics in procurement of milk, production and supply of liquid milk to the
public. The milk distribution is an essential service notified by Government. The Union handles dairy
management from milk procurement through to supply of quality milk to the households. Necessary
infrastructure facilities are created to handle end-to-end process of dairy management. The Unions at Salem,
Erode, Dharmapuri and Madurai have the facility to convert milk into butter and skimmed milk powder (SMP)
(in the flush season) that can be reconstituted into milk in the lean season. The list
1.3.1.3. Society
A minimum of 7 or more individuals competent to contract under the Tamil Nadu State Co-operative Act,
owning milch animals, can form a Primary Dairy Cooperative Society, with one or more villages as its area of
operation. The members have to supply milk to the Society which will procure milk on quality basis and will
receive milk cost once in 10 days / 15 days from the Unions for redistribution to the members.
Milch animals are provided with free veterinary health cover, artificial insemination and the supply of balanced
cattle feed. Inductions of Milk Producers on modern animal husbandry practices are aimed at by upgrading the
milch animals and thereby improving their productivity in the long run for the benefit of the members.
The members of the milk producers’ cooperatives are also provided services like credit for procuring milch
animals, insurance for the animals, group health insurance for the family members of the milk producers etc.
1.3.1.4. Member
Anybody who owns one or more Milch Animal and have marketable surplus milk can become a member of the
Society. She/he should live within the area of operation to which the Society is registered. She/he should pay a
sum of Rs.11 towards Share Capital
1.3.1.5. Parlour/ FRO
The main objective of retail outlets of Aavin (Parlour/ FRO) is selling milk and various products of Aavin.
1.3.1.6. MCCS/ Agency
Milk cooperative consumer societies are units formed by specific societies and function like a zonal office. They
are controlled by the respective zonal offices. The MCCS perform activities like card sales, cash sales for milk
and also manage sale of products.
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Introduction
1.3.2. Organization Structure
Note: Complete List of locations is attached in the annexure
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As-is process study
2. As-is process study
2.1. Structure of As-is process document
This document is indented to capture the current state processes of various functions of Aavin. This document
will form the basis for developing the IDMS solution. We are sharing this document for your consensus and
inputs, if any.
This document comprises of:

Assessment of business processes: Details out the processes in various departments of Aavin to cover
the processes at different stages of Dairy Supply Chain. The current state processes have been captured
in the process description and are also represented in the flow chart format as Process Maps for better
understanding and clarity.

Assessment of existing IT Infrastructure: of TCMPF in terms of hardware, software, network & IT
service delivery and to identify the improvement opportunities.
2.2. List of Functions and processes
S.No.
Sub-Processes
Functions
Preparation of Budget
Allocation of Funds
Payments to suppliers
Taxation
Managing EPF, Gratuity, Super Annuation fund Trusts
1
Finance
Payroll, advances and Final settlement
Maintenance of Accounts
Bank Reconciliation
Employee Pension Scheme
Costing
Banking Operations
2
Purchase
3
Quality
4
Transport
Purchase
Asset Maintenance
Quality check of raw materials (raw milk, butter, SMP, products, other
materials)
Quality check of raw materials for production of cattle feed
Purchase of spares, tyres, plates, batteries, tools etc.
Fleet Management
Sales Management
5
Marketing
Pricing
Customer Complaints / Grievance Management
6
Production
Manage Production (Metro Dairies)
Manage Production (Feeder Balancing Dairies)
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As-is process study
Manage Production (Product Dairy)
Managing Employee Recruitment, Performance & Retirement
Leave Sanction
7
Personnel &
Administration
Managing employee loans, permissions, awards & punishments
Administration
Vehicle Monitoring
Vigilance & Industrial Relations
8
Planning
Manage conversion of butter and SMP
Managing loans/advances/grants/subsidies
9
Projects & Engineering
Managing funds for Capital Investments/Schemes
Breakdown Maintenance
Planned Maintenance
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Assessment of business processes
3. Assessment of business processes
3.1. Finance
3.1.1. Preparation of Budget
Date
1st September 2014
Interviewee(s)
Mr. C Rajadurai (Consultant Finance), Mr. T.K. Baskaran (GM Finance,
JMD Unit), Mr. S Venkatraman (DGM Finance, HO), Mr. D. Sridharan (
DGM Finance, Salem Union), Mr. T. Muthukumaran (AGM Finance, HO),
Mr. G. Elangovan (AGM Finance, Central dairy)), Mr. K. Anbumani (AGM
Finance, Ambattur), Mrs. B. Vanitha (AGM Finance, Marketing)
Process Owner(s)
Mr. C. Ravi (GM – Finance)
Interviewer
Mr. Sridhar Ramananthan (PwC), Mr. Guru Krishna Chandar (PwC)
Location
Madhavaram Head Office
Process description
FA.01.01 Preparation of Budget Estimates and Revised Budget Estimates
The budget preparation is an annual exercise. The overall budget estimates for the subsequent year
should be prepared and submitted for approval the Board and General Body. The federation units
submit their respective estimates to the Head Office. The finance section of HO consolidates the
budget estimates of all units and based on the physical and financial targets the overall Budget
Estimate is prepared.
Revised Budget Estimate for the current year includes the actuals up to 31 st December and the
estimates for the last quarter of the year.
The components of the Overall Budget Estimate are as follows:

Capital Budget

Revenue Budget
o
Sales
o
Other receipts
o
Raw Materials
o
Expenditure

Purchase of products

Overheads

Staff Compensation

Other expenses (interest, depreciation)

Cash Budget

Budget Estimate of Sources and uses of funds
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
Income and Expenditure Statement

Cash Flow Statement

Profitability Statement

Cost Statement

Revised Budget Estimate
FA.01.02 Budgetary Control
The units of TCMPF on receipt of the approved budget for the year makes entries in the Budget
Control Register keeping separate folios for each item of expenditure. The units make entries in the
expenditure proposal for sanction. Budget entry consists of cumulative expenditure till previous
approval and current proposal amount and available balance. In cases of proposals requiring
sanction over and above the budgetary sanction proposal is sent to Head Office to be sanctioned
under Revised Budget Estimate.
Key process inputs

Estimates of volume and values of revenue and expenditure

Estimation of Government schemes/grants

Norms for vital expenditures

Other receipts estimation
Key process outputs

Budget Estimate for the subsequent year

Revised Budget Estimates for the current Year
Key Performance Indicators

Profitability statement for each type of milk

Cost of each type of milk

Schedules of Budget
Issues

The revised estimates are prepared based on subsidiary books and manually posted in the
prescribed budget format

Unexplained variations in the comparison of actuals v/s budget due to entry of consolidated
figures in the formats

Posting budgets from schedules is susceptible to manual errors

Account coding variations in the budget with respect to financial books
IT Applications currently in use

Microsoft Office

Google Sheets for collection of data from the units
Reports currently in use

Annual Budget

Reports for each major grouping of Revised Budget Estimates

Budget Control Register
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Board and
General Body
Accounts III
section
Units & Section of Federation Milk Federation
HO
Dairies
Product Dairy
Products Division,
Marketing
Start
Milk Division,
Marketing
Preparation of Budget Estimate
Allocation of Sales
volume to each
dairy for sachet and
bulk milk
Estimate sales
budget for milk for
the year
Prepare the sales
budget for Union
products
Milk Sales
Budget
Prepare sales
Budget for
Federation products
Product
Sales Budget
Product
Purchase
Budget
Product Raw
Material
Budget
Prepare Raw
material budget for
Federation products
Based on the sales
volume prepare the
raw material budget
Milk Raw
Material
Budget
Overheads &
Staff
compensation
budget
Receive final
document of the
Annual Budget is
sent for budgetary
control purposes
Preparation of
revised estimates
for the current year
actual vs budget
Estimation overhead
expenses and staff cost for
the subsequent year.
Consolidation of the
Budget & Revised
Budget estimates
based on physical &
financial targets
Preparation/
Revision of Budget
Estimate
Components
The Overall Budget
Estimate including
the Revised Budget
Estimate sent for
approval
BUDGET ESTIMATE
for the year
NO
Approval of the
Overall Budget
Estimate
YES
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END
17
Budgetary Control
For Revenue Items (No Budgetary control for RM & Staff)
Sections of units & HO
START
Each section
prepares proposal in
the form of file for
Purchases/expenses
YES
Expense/
Purchase can be
postponed?
NO
END
The proposals are
revised seeking
additional Budget
provision
Proposal
File
Respond to
clarifications
Seek
Clarifications
Make purchase,
issue work orders,
submit bills to A/Cs
section
NO
Budgetary Control
NO
Receive the Proposal
file and verify the
availability of the
Budget
Budget
Available?
YES
Make budget entry
seal in the file
furnishing the
information of
Budget so-far
sanctioned, sanction
requested and
Balance
YES
The Proposal file is
submitted to
Accounts Officer for
scrutiny and
approval
Obtain approval
from the Competent
Authority
The Proposal file is
submitted to
Accounts Officer for
scrutiny and
approval
Obtain approval
from the Competent
Authority
Proposal
Approved?
Proposal
Approved?
TCMPF HO
NO
Obtain MD’s
approval for the
additional Budget
Provision
PwC
Recommendations
from GM(F) and
send to MD for
approval
Scrutinize proposal
and with
recommendations
sent to GM (F)
Proposal is given to
the concerned
functional head of
HO
18
3.1.2. Allocation of Funds
Date
1st September 2014
Interviewee(s)
Process Owner(s)
Interviewer
Location
Process description
FA.02.01 Allocation of Funds for Operational expenditure of federation units
The Unit heads of all the federation units shall submit a monthly Funds Forecast Statement (weekly
breakup). The requirement of funds for the month under each classification will include all the
details relating the working capital requirements of the respective units. In addition, the units shall
also submit a Cash flow Statement for the previous month.
Finance team at the Head Office consolidates the statements from each unit and reviews the
Expenditures incurred in the previous month and the forecast given for the current month to analyze
the increase/decrease of expenditure against the particular account head and shall seek clarifications
for the same. The Heads of each Unit are also responsible to have regular checks and controls over
the approvals of critical expenditures before submitting to the Head office.
In addition to the review, the finance section prepares a Fund Allocation statement for the previous
week and prepares a note for approval to the GM Finance at HO. On receipt of approval from the GM
(F). The fund transfer statement for each unit is sent to the bank for electronic transfer of funds.
Although, the funds forecast are submitted for one month, the transfers of funds are made on a
weekly basis.
In case the units requiring additional funds, a separate approval process is followed for this adequate
reasons needs to be given by the respective unit heads.
In respect of expenditure under capital items, complete details regarding the following should be
furnished

Sanction for incurring the expenditure

Date of placement of orders for supply

Date of completion of supply

Date of receipt of invoice

Date of payment to be made
The estimate for such expenditure should be given carefully and included in the statement only when
payment is to be definitely made in the month for which the funds forecast is given. Expenditures
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incurred with respect to film, packing material etc. should be closely monitored and the stocks for the
same shall not exceed 3 months in order to avoid locking up of funds, loss due to spoilage, damages,
etc.
Key process inputs

Funds Forecast Statement

Cash Flow Statement

Funds Allocation Statement

Inventory Statement (film, packing materials, etc.) – for the units
Key process outputs

Funds Transfer Statement

Update of Books of Accounts

Availability of funds
Issues

Lack of integration of the budget with the fund allocation

Tally(Bank-wise cash balance statement)

MS-Excel

Tally Reports for generating Funds Availability Statement
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Consolidation of
fund allocation
requests from all
units
Receipt of funds
from HO and
recording a/c entry
in books of accounts
Send the request for
allocation of funds
for the month
Validation of the
Funds forecast
statement with the
previous month
allocations &
requests
Preparation of
Funds Availability
statement
Funds Allotment
Statement
PwC
Approval for Drawal
of Cheques
Get voucher and
make necessary
entries in books of
Accounts
YES
Prepare voucher for
payments
END
START
Preparation of
Funds Forecast
Statement, Cash
Flow statement
Accounts II
Section, HO
Accounts I section,
HO
Units of TCMPF
Allocation of Funds
Arrange for
Electronic Transfer
of funds to
respective units on a
weekly basis
Periodical
reconciliation of IUT
with units
21
3.1.3. Payments to suppliers
Date
2nd September 2014
Interviewee(s)
Process Owner(s)
Interviewer
Location
Process description
FA.03.01 Milk Bill settlement at the Federation
The BMCs/ CCs/Union dairies send Tanker Dispatch Note to the Federation dairies along with the
milk tanker. The Federation Dairies on receipt of the milk, prepares Daily Milk Receipt Statement
showing the quantity, quality (MBR reading, temp., fat, SNF) received, tanker no., invoice no., etc. It
sends DMR to the respective accounts wing weekly in the form of soft copy & hard copy. Accounts
wing of the Dairies shall validate the hard copy with the soft copy. Using this DMR, Milk Bill is
prepared (based on the acknowledged quantity & quality) which contains uniondairy/CC/BMC wise
consolidated milk bill statement and is forwarded to the JMD office.
Accounts wing of the JMD office consolidates the Milk Bill statements received from the three dairies
and prepares a consolidated payment advice and it is recorded in the Milk Bill Payment Advice
control Register and sends to the Madhavaram Head office
for making payments to the milk
supplying District Unions.
At the Head Office, a voucher for drawal of Cheques is prepared and after approval from the
competent authority it is sent to the Accounts I section for making electronic payments to the
respective unions. At the time of payment voucher no. is assigned and sent to Accounts II section for
the data entry into the books of accounts.
A Milk Bill Payment register maintained by Accounts VI section with columns set apart for recording
the quantity of milk supplied by each entity (District Union) and the amount paid with details of
payment, subject to recoveries are recorded.
Whenever the Price of milk / overheads is revised supplementary bills are prepared and the same
process of the milk bills payment mentioned above is followed.
Milk Bill includes three components:
a. Milk purchase Cost
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b. Overhead charges
c. Transport charges for union-owned tankers
Note: For payment to private milk tankers separate process is followed
FA.03.02 Milk Bill settlement by District Unions
The Unions procures milk at three collection points (Dairies/CC/BMC) from the societies/Self Help
Groups (SHG) in milk cans through union hired lorries/vans operating as per Time & Distance
schedule in fixed routes.
The union supplies the milk to the Federation dairies as per the Milk Movement Plan received from
the Planning section of Madhavaram Head office.
The Federation dairies on receipt of the milk will send an acknowledgement to the Unions. The
union is being paid only for the milk acknowledged by the federation dairies through the Milk Bill.
The unions will also make payment to the societies only based on the Daily Milk Receipt (DMR)
statement received from the CC/BMC. The Accounts section at the union prepares the milk bill for
payment and after obtaining approval from the competent authority it is sent to the bill passing
section for preparing a fund transfer to the respective banks for making necessary payments to the
societies/other suppliers.
FA.03.03 Milk Bill Payment at society
The farmers/pouring members supplies milk to the societies and a manually prepared receipt for the
same is given by the society. The member wise details of the milk procured are recorded in the
society’s Milk Procurement Register. The payment is made once in a week/10 days to the farmers.
Based on the entries made in the Milk Purchase note of the pouring member and in the Milk
Procurement Register and the due payment is made after deducting certain recoveries as per the
Adjustment Book. The acknowledgement for receipt of payment is obtained in the Procurement
Register.
Key process inputs

Milk bills from Federation Dairies

Consolidated Payment Advice from JMD office

Conducting of COB test and recording the result

Conducting MBR test and recording the result

Electronic weighment for receipt of milk from societies/members

Electronic testing of milk for Fat & SNF contents

Recording the temperature and LR of milk on arrival

Milk Bill from unions

DMR from Dairies/CC/BMC
PwC
23

Milk Procurement Register
Key process outputs

Electronic Payments to District Unions

Electronic Payments to Societies

Payments to farmers

Turnaround Time for payment to suppliers

Fat and SNF content

Other quality parameters (COB, MBR, temperature)
Issues

Maintenance of data in multiple registers in different formats

Microsoft Office

Computerized Milk Bill Programme (Foxpro)

Milk Bill

Payment advice ) from Federation Dairies

Payment advice at unions

Milk Bill Payment Register at union/federation

Daily Milk Receipt register at dairy/CC/BMC

Milk Procurement Register

Farmer’s Pass Book

Day Book

Farmer’s Payment Acquaintance Register

Debit Notes
PwC
24
Milk Procurement (MP)
START
Farmer/Pouring
Member
SOCIETY LEVEL
Reject the
milk
Bring the milk in
own vessels. The
milk can be either
cow or buffalo milk
END
NO
Society
Check the milk for
any unusual color,
odour
Is the milk good?
YES
Take sample of the
milk and send for
testing
Pour the milk for
measurement
Transport milk to
the CC/BMC/Unions
along with the
invoice
Prepare invoice for
the no. of cans to be
supplied
The Fat content is
ascertained through
milk o tester
Pour the milk in the
collection can (40
ltrs)
Ascertain the temp.
& Lactometer
reading and
determine the SNF
content
Make entry of milk
procured details in
the day book
Farmer Pass
Book
Milk
Procurement
Register
MP.1
PwC
25
Milk Procurement (MP)
START
MP.1
Arrive at the
societies to collect
the milk cans as per
pre-defined route &
time
Handover the DMR
for the previous shift
from CC/BMC/union
to soceity
Automatically
capturing the
weight of each
society’s milk
CC/BMC
Take samples of
each society milk
and sent to the lab
for testing
record the no. of
cans supplied by
each society in the
Route Schedule
Load the milk cans
into the truck
Pouring the milk
from cans(societywise) into the weigh
bowl
Release the milk
from the weigh bowl
to be sent to silos
after chilling for
storage
Unloading the cans
from the truck on
the dock
Lab Testing of
samples
Ensure the milk cans
are transported to
the Collection points
Physical verification
of number of cans
The truck arrives at
the gate and the
time of arrival is
noted down
The Fat content are
automatically
transferred to the
system
Ascertain the temp.
& Lactometer
reading and input in
the system
The Daily Milk
Record sheet is
printed from the
system and a copy is
sent to the societies
Based on the inputs
the SNF content is
determined
Daily Milk
Record
The quality of the
milk in the tanker is
tested
Day Book
The details of the
consignment is
recorded in the day
book
The chilled milk is
loaded in the tanker
for transport to
union/fed dairy
Dispatch note is
prepared in
triplicate and given
to the driver along
with the milk to be
supplied
MP.2
Dispatch Note
Dispatch of Raw
chilled milk to the
union/federation
dairy
END
Transporter
Collection Points(Chilling Centers/Bulk Milk Coolers/Unions)
Gate Pass
PwC
26
Payment to suppliers of milk
Unions
Send milk as per
indent received
from Planning
section (HO)
Pa
Receive Payment
through electronic
fund transfer
END
START
Payments to Unions
Federation
Dairies
Make necessary
entries in Books of
A/Cs
Receive Milk after
weighment & Lab
testing
Preparation of
weekly milk bill
statement of both
ambattur dairies
Prepare Milk receipt
acknowledgement
and send it along
with the empty
tanker
Consolidate all the
milk bills from four
federation dairies
Preparation of
weekly
computerized Milk
Bill Statement
Preparation of
Computerized
Payment Advice
(Union-wise)
PwC
Reconciliation
of Inter Unit
Accounts
Periodically
Make necessary
entries in Books of
A/Cs
Send the Payment
Advice along with
bill copies to the
Head office
FA.1
Make necessary
entries in Books of
A/Cs
R
Accept
Debit Notes
Reconciliation
of Inter Unit
Accounts
Periodically
U
R
27
Payments to suppliers of milk
Unions to Societies & Societies to Farmers
Receive invoice from
Societies along with
the raw milk
dispatched
Automatic capture
of the quantity
supplied by each
society
Unions
START
MP.2
After Testing record
the details of each
society milk in the
system
Generate Daily Milk
Receipt from the
system and send
Milk Bill to the
societies
Forward the DMR to
the Milk Bill
Preparation section
Send Fund Transfer
Statement (Society
wise) to the bank to
make necessary
payments
Send current shift
milk receipt
details to
societies in the
succeeding shift
Prepare Voucher for
payment subject to
recoveries and
obtain approval
Drawal of cheques
as per sanction and
arrange for
electronic fund
transfer
Make entries in
Books of A/Cs
Record details of
milk received in the
Farmer’s Pass Book
Record the
procurement details
in Milk Procurement
Register
Prepare
Consolidated
Payment sheet
Make Payment as
per the Milk
Procurement
Register
Receive payment
through Electronic
fund transfer
Make Entries in the
Day Book
END
Societies
Receive the Milk Bill
& Milk receipt
details shiftwise
Farmers
Acquaintance
Register
Supply milk to the
societies
Signs on the
Register to
acknowledge
the details of
milk supplied
Receive the
Consolidated
Payment Sheet
PwC
Produce the
Payment Sheet at
the time of receiving
the payment
Sign on the
Acquaintance
Register to
acknowledge the
receipt of payment
28
Date
2nd September 2014
Interviewee(s)
Process Owner(s)
Interviewer
Location
Process description
FA.03.04 Payments for purchase of products
The District unions supplies products to the federation dairies for which an invoice is prepared and
sent along with the consignment to the general stores at Ambattur. Necessary entries are made in the
stores ledger and the General store prepares a GRN based on the Quality checked note (wherever
applicable) received from the quality control section. The GRN and the original invoice are sent to the
marketing unit. The Marketing unit prepares bank voucher, payment advice and obtains approval
from GM (Marketing). Based on the approval the documents are sent to Accounts VI section of the
HO for making payment.
Accounts VI section, makes entry in the register maintained for this purpose, prepares the pass order
to obtain approval from GM (Finance) and the pass order approval is sent to the Accounts I section to
arrange for electronic payment to the respective unions. Accounts I section, HO sends the voucher
with cheque drawn details to the marketing unit for accounting purpose. Marketing unit and union
makes necessary accounting entries in their respective books of accounts. The District Unions for
their requirements of products for re-sale purchase from other unions and make payments based on
certified invoice and GRN
FA.03.05 Payments for purchase of Butter, SMP from District Unions
In order to carry out the reconstitution process for milk production it is required to procure butter,
SMP from the unions. The QC wing of Ambattur raises purchase indent for this purpose. The
planning section based on the indent checks for stock availability and either issues purchase order to
the unions or redirect the indent to marketing unit to purchase from other state federations. On
receipt of goods at the stores of federation dairies the GRN is prepared on obtaining inspection report
and send the GRN, Inspection Report and invoice to Purchase section, JMD office to get sanction
order from JMD. The consignment documents along with the Sanction order is sent to accounts
section, JMD office for making payment to the unions through HO.
The District unions for their requirements of Butter, SMP for reconstitution, in case of non-
PwC
29
availability at their own source, purchase from other unions through federation and make payment
based on certified invoice and GRN.
FA.03.06 Payments for purchase of Butter, SMP from other sources
TCMPF, for the requirement of Butter, SMP for re-constitution in federation dairies and union
dairies, in case of non-availability of the same in district unions, purchase such requirement for from
other state federation/co-operatives by making advance payment. For the supply to the unions
federation makes recoveries from the unions concerned. The advances paid to other state
federation/co-operatives are being adjusted based on the certified invoice and GRN or refund
received.
Key process inputs

Supply orders

Invoice

GRN

Quality Report

Bank Voucher
Key process outputs

Payment to unions (suppliers)

NA
Issues

NA

Microsoft Office

Financial Accounts Programme

Foxpro based programme for supply and collection of products

Stores Ledger

Invoice by Marketing unit at district union

Product bill settlement register (JMD unit)

Voucher with Payment Advice

Metro products payment register (HO)

Day Book

General Ledger

Sales Day book at union

Sundry Debtors
PwC
30
Purchase of Products
START
Sends Supply orders
to the District
unions for supply of
products
Accounts VI
Section HO
Accounts I
Section HO
Prepares
invoice for the
products
supplied to the
Ambattur
office
Receipt of Payment
through RTGS
Preparation of
Bank voucher and
Payment Advice
Receives the GRN
and invoice
Prepares Journal
Voucher for accounting
the purchase of
products into books of
accounts
Approval from
GM (mktg)
END
Dispatch of products
through vehicle
owned/hired by the
unions
General Stores,
Ambattur
Marketing Unit
District Unions
Federation
YES
Send the
Payment Advice
and Bank
voucher to HO
Get the Bank
voucher and make
entries in Books of
A/Cs
Receives the
products and makes
necessary entries in
the stores ledger
and issues GRN
Obtain pass order in Bank
voucher after recording in
Payment Register
Based on pass order
arrange for
electronic payments
to unions
Make the payments
to unions through
electronic transfer
Send the paid bank
voucher to
Marketing unit
PwC
31
Purchase of Products
Marketing wing
START
through vehicle
owned/hired by the
unions
Prepares
invoice for the
products
supplied
Sends Supply orders
to the District
unions for supply of
products
Receives the
products with
invoice
Prepare payment
advice with certified
invoice and send to
Accounts section
PwC
Pa.1
Receipt of Payment
through RTGS/
cheque
END
District Unions
Unions
Distribute the
products in the
marketing channels
FA.3
32
Payments
HEAD OFFICE
Accounts II
Section
Accounts I
Section
Accounts VI Section
FA.1
Prepare Bank
Voucher for drawal
of cheques
FA.2
Pass Order
Approval from
GM Finance?
YES
Send Debit
notes to
units
U
Record details in
Payment
Register
Scrutinize the
payment
proposal
Mark the funds
based on
appropriate scheme
or turnkey projects
fund availability
YES
Payment
Approval from
GM Finance
Obtain the Bank
Voucher and Pass
Order
Arrange for
electronic
payments/ drawal of
cheques
Get Payment
Voucher
Make entries
in Books of
Accounts
PwC
Pa
Reconciliation of
Inter Unit Accounts
Periodically
R
33
Payments
Unions
Bill Section
FA.3
FA.4
Cheque Drawal
Section
Pass Order
Approval from
GM?
YES
Record details in
Payment
Register
Scrutinize the
payment
proposal
Final Accounts
Section
Prepare Bank
Voucher for drawal
of cheques
Mark the funds
based on
appropriate scheme
or turnkey projects
fund availability
YES
Payment
Approval from
GM Finance
Obtain the Bank
Voucher and Pass
Order
Arrange for
electronic
payments/ drawal of
cheques
Get Payment
Voucher
Make entries
in Books of
Accounts
PwC
Pa.1
34
Purchase of Butter, SMP, etc.
START
Raising Indent for
procurement of
butter, SMP for reconstitution
Accounts Section, JMD Office
Approval of
Quality
YES
Recording of Quality
Information of the
consignment in the
QC control Register
and sending the
Quality Acceptance
B.SMP.2
NO
Stock Availability
in Union
Placing
purchase
order with the
District unions
YES
Daily Stock
Statement of Butter,
SMP
Processing of the
Purchase Order
Preparation of
Invoice, Delivery
Challan
Redirecting the indent to
Marketing corporate office to
procure from other state
federations
Arranging for Goods
Dispatch
Receipt of Payment
and necessary
entries in Books of
Accounts
Accounting
entries in Books
of Accounts
Receipt of Butter &
SMP
Pa
Preparation of
Inspection Note and
forwarding to QC
wing
Quality testing of
the received goods
by QC wing
Making entry
in the Day
Book
Sending the
Sanction Order,
Invoice, GRN to JMD
office Accounts
Section
Preparation of
Payment Advice and
sent to HO
R
Periodical
Reconciliation of IUT
Accounts
PwC
END
Assessing the
Availability of Butter
& SMP in District
Union
Purchase
General Stores, Federation
Section,JMD
Dairies
Office
District Unions
Planning Section, HO
QC wing, Ambattur
From Union for Reconstitution purposes
Accounting
entries in
Books of A/Cs
Preparation of
Goods Received
Note and sending
the GRN & Invoice
Making entry
in the Stores
Ledger
Sanction Order from
JMD
FA.1
Accept
Debit notes
U
END
35
Purchase of Butter, SMP
Ascertain the
availability of butter,
SMP at FBDs
No
YES
START
Union Dairy
FBDs
Stock Availability
in Union
Intimate
requirement for
supply of Butter,
SMP for
reconstitution
Allotment of
Butter, SMP
on FBDs
Redirecting the indent to
Marketing corporate office to
procure from other state
federations
B.SMP.2
Receives the
products with
invoice
Place indent for the
supply of Butter,
SMP
Prepare payment
advice with certified
invoice and send to
Accounts section
through vehicle
owned/hired by the
buying unions
Prepares
invoice for the
products
supplied
PwC
FA.3
Pa.1
Receipt of Payment
through RTGS/
cheque
END
Federation
Unions
36
Purchase of Butter, SMP, etc.
START
B.SMP.2
Obtain details of SMP,
butter required by
federation & unions
Obtain approval
from MD for
purchase rates and
quantity and for
advance payment
Recover the amount
pertaining to the
unions
Send the approval
order along with
payment advice for
advance payment
Send Debit
notes
Accounts II
Section, HO
After approval from
GM (F) and make
advance payment to
the seller through
RTGS
Accounts
Section, JMD
unit
Get Bank Voucher
and make entries in
Books of Accounts
Collect GRN &
invoice and prepare
journal voucher for
accounting entries
QC Wing, General stores,
Ambattur/union Ambattur
Unions
Send request to QC wing of
JMD office/unions to send
the representative to check
the quality of butter, SMP to
be supplied
Prepare Bank
voucher and make
entries in the
register and get
approval from
GM(F)
Accounts I
Section, HO
Accounts VI section,
HO
Marketing Unit
From other State Federations
Prepare and issue
GRN
END
Periodical IUT
Reconciliation
Accept Debit note
and make
accounting entries
Periodical IUT
Reconciliation
Receive goods and
make entries in
stock register
QC wing rep. after
inspection arranges
for dispatch along
with invoice and
transit documents
END
Make accounting
entries for recovery
by federation
PwC
Receive goods and
make entries in the
stock register
37
Date
2nd September 2014
Interviewee(s)
Process Owner(s)
Interviewer
Location
Process description
FA.03.07 Administrative bills
Each unit’s and unions’ Admin section holds an Administrative store which makes purchase such as
Stationeries, books, office equipment, etc. Purchase indent is raised by respective section based on
which the purchase procedure is followed and on receipt of goods instead of GRN an entry is made in
the stock register and the invoice of the supplier is certified by sign and seal of the competent
authority in admin section. The PO, sanction order and invoice will be sent to Accounts wing for
payment to be made to the supplier. In case of necessity cash advance is given to employees and for
incurring official expenditure and the same will be adjusted against providing certified bills. Advance
to suppliers of materials like TANSI, ELCOT, etc. are given and the same is adjusted against supply
along with certified invoice/GRN.
Postal stamps are purchased in advance for lump sum and for dispatch of tapals. At the end of the
year the balance in postage stamps would form part of cash balance.
FA.03.08 Contingent Bills
In order to make certain payments on bills such as telephone, courier, official meeting, etc. sanctions
are made as per DOP and payments made by entering into contingent bill register. For incurring
petty expenses, an imprest advance is drawn and kept in charge of an employee/cashier. Cashier @
HO/JMD’s Office/Units/Unions hold the imprest petty cash. Zonal Offices of Marketing Unit,
subordinate officers in civil wing outside Chennai, subordinate officers in Milk Procurement Teams
etc., also hold imprest petty cash. The monetary limits are fixed for the petty cash advance and for a
single payment out of petty cash advance.
At the end of the financial year the balance in the petty cash is remitted back into Head
Office/Unit/Union main cash (main cash as per Day Book) and the vouchers for the amount are
submitted for adjusting the imprest advance and making it Nil.
FA.03.09 Bills for Repairs & Maintenance – Vehicles
Admin section at TCMPF, HO/JMD office and transport section at unit/union level arranges for
routine repairs & maintenance for vehicles and the repair bills are sent to the admin section to obtain
necessary approval/sanction order from the competent authority. The Repairs/Maintenance details
will be recorded in Log Book Part - II and the bills are sent to accounts section for payment.
FA.03.10 Dairy Maintenance Bills
PwC
38
The maintenance activities based on contracting are carried out by the respective units, unions, CC,
BMC. The activities are undertaken based on the prior administrative sanction and the payments are
being made at the accounts section. The major activities under maintenance are as follows:







Annual Maintenance Contract
Maintenance of Machineries
Annual Insurance
Annual Manpower contract (Milk filling, Ghee filling, powder filling) on piece rate basis
Annual Manpower contract (housekeeping, gardening, security) on head count basis
Annual Manpower contract (Effluent treatment plant, pest control) on monthly basis
Canteen contract (no. of items, at the dairies only) on monthly based piece rate subsidy
contract
FA.03.11 Utilities Bills
Bills for utilities such as Water, power, etc. are processed by the respective units/dairies/CC/BMC
and the payment is also done at the respective units at TCMPF and with prior administrative
approval the payment is being released by the accounts section at the union level. At the Federation
level the transport unit purchases Diesel from IOC only based on the advance payment made. Light
vehicles raise indent to the transport unit and get diesel and the diesel purchase details are recorded
in the Diesel Issue Register. At union level and sometimes at federation level, the diesel is
purchased from diesel bunks for which bills are settled by the respective units/unions. The Diesel
purchase details are recorded in the Log Book part – I maintained by each Light motor vehicle.
FA.03.12 Medical Bill claims
For the TCMPF units the Medical reimbursements claims should be settled as per the directions in
Head Office. The provisions of Income Tax Act regarding the taxability of Medical reimbursement
should be adhered to by the Unit Officer drawing the reimbursement bills. Necessary proposals
should be sent to Head Office for Claims under Medical Health Fund. Direct recruits and common
cadre officers of the Federation are eligible for Medical Health fund and medical reimbursement.
Recovery of Rs. 25/month from each employee is made from the pay bills for Medical Health Fund.
Fixed Annual Management Contribution is made to the Medical Health Fund. Payments pertaining
to Medical Health Fund are made directly to the approved hospitals subject to the limits viz. 75% of
the claim or Rs. 1, 00,000 whichever is less To avail benefit under Medical Health Fund the
eligibility is only for the prescribed diseases and approved hospitals.
Medical Reimbursement claims are settled after scrutiny by a committee. For the claims under
Medical Health Fund or Medical Reimbursement the overall limit is Rs. 1, 00,000 on the 75% of the
claims.
FA.03.13 Pre-Audit of Bills
The Chartered Accountants’ firm engaged for pre-audit on producing payment/journal voucher with
pass order and budget entry, conduct pre-audit and affix seal for the same.
Key process inputs

Purchase Indent

Purchase Request
PwC
39

Purchase Order

Bills for purchases / repairs / utilities

GRN (wherever applicable)

Entry in stock register

Quality Certificate

Contract claim

Medical bills

Medical Certificate

Discharge Summary

Verification Report
Key process outputs

Supply of materials

Settlement of claims/bills

Bank vouchers

Norms for utilities

Budget variance analysis

Ceiling for Medical bills

Mileage per litre for vehicles
Issues

Lack of proper stock monitoring

Microsoft Office

Store monitoring (Foxpro based programme at Sholinganallur dairy)

Stores ledger

Note for Inspection (Quality)

Repair Bill register

Contract Bill register

AMC register

Insurance register

Utilities Stock register

Diesel Issue register

Log Book Part – I

Log Book Part – II

Utilities Bill register

Contingent Bill Register

Medical Bill register
PwC
40
Prepare Request for
Quotations for
purchase of
materials
YES
Scrutinize the
quotations and
select the suppliers
Purchase
Order
prepared in
quadriplicate
Place orders to
suppliers
Urgent
Requirement?
Receive materials
and make entries in
the stores ledger
(Unit Stores)
Purchase
Request
NO
END
Based on the
requirement
prepare Purchase
Request
START
JMD Units/ Metro Dairies
Purchase of Materials
NO
Stock
Availability?
YES
Issue
Materials
Based on the reorder level quantity
conduct purchase
procedures
Purchase
Indent
Scrutinize the
quotations and
select the suppliers
Place orders to
suppliers
Receive materials
from the suppliers
as per schedule
mentioned in the
tender/quotation
END
Send the GRN,
Supplier’s invoice,
PO, Sanction Order
Goods
Receipt Note
Prepare GRN
and send
materials to the
user section
Reject the materials
and intimate the
supplier to replace
the materials subject
to quality check
Prepare Note for
Inspection
Day Book
NO
YES
Is quality good?
Receive PO from
Purchase section
and receive GRN
supplier’s invoice
Sanction order from
general stores
Prepare voucher for
payment
Pass order
approval from
JMD?
YES
Arrange for
payments to
suppliers as per pass
order approval
Prepare Inspection
Report and send to
stores
Electronic transfer/
cheque payments to
the suppliers
Conduct inspection
on the sample taken
by QC
END
Accounts Section, JMD Office
Prepare Quotation/
tender for purchase
of materials
Stores
Ledger
Quality Control
General Stores, JMD office
Purchase
Order
Make necessary
entries in Books of
Accounts
PwC
41
3.1.4. Taxation
Date
2nd September 2014
Interviewee(s)
Process Owner(s)
Interviewer
Location
Process description
FA.04.01 Direct Taxation
Accounts II section of HO/ accounts section at the unions carries out the activities related to Income
Tax – Return Filing & payment of taxes. Tax payment has to be done by advance payment, if taxable
income is estimated, after setting off all business and depreciation loss carried forward and after
exercising tax planning. The Tax payment are to be made in three instalments:



1st Instalment for paying the advance tax (15th September) – 30% of total tax payable
2nd Instalment (15th December) – 60% of advance tax payable
3rd Instalment (15th March) – balance advance tax payable
Filing of return of income is carried out before 30th September after finalisation of Accounts, then
conduct tax audit. E-filing procedure has to be adopted with digital signature of authorized signatory
before 30th September. Where ever required Revised Return of Income is filed within the statutory
time limit allowed. If the return is selected for scrutiny assessment, TCMPF submits accounts &
recordsto IT jurisdictional assessing officer and get the Assessment Order.In case of any refund due,
under TDS payments etc the same is obtained from the IT Dept. based on the Return of Income filed.
FA.04.02 Income Tax Return Filing
The HO appoints a CA firm for tax audit and e-filing of IT returns. The HO collects and compiles
details & financial statements from units/unions and prepares a Tax Audit Report to be submitted to
the auditor for the purpose of recording entries in the relevant IT return forms as per statutory audit
standards. The Accounts section shall prepare relevant responses to the notices of IT Department
with representation of the appointed CA firm.
FA.04.03 Income Tax Deduction At Source
As a Deductor according to the financial DOP each Unit deducts income tax at source from the
payments as required under Income Tax Act (Salaries, contract, prof. charges, rent, royalty). The
deductor is identified by TAN no. The deductions are to be remitted to govt. before 7th of the
succeeding month. The income tax deducted at source is remitted into the designated bank/branch
under OLTAS (On Line Tax accounting System). Each bank branch is assigned a BSR code No. under
OLTAS Challan identification no. is assigned to each remittance of deductions. Every quarter two
returns to be filed for salary (24Q) and other than salaries (26Q) deductions through e-filing /TIN
facilitation center. Soft copy of quarterly Form 24Q & 26Q to be handed over to TIN FC along with
declaration Form 27A.
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42
Every Unit is having registration in the TRACES (TDS Reconciliation Analysis and Correction
Enabling System), website of the Income Tax Department. After filing the quarterly TDS returns the
statement status is viewed by logging on in the TRACES site.
In case of default status is viewed in the TRACES, need to file revised return along with the NSDL file
which is to be filled and submitted through TIN-FC. TDS recoveries are recorded in General Ledger
accounts separately for Salary and other recoveries. Accounts IV at the HO and pay bill section and
accounts section of each unit calculates manually generated salary TDS and the TDS is paid along
with the salary Cheques. Accounts VI section calculates deductions for taxes other than salaries. A
separate register is maintained for entering the recovery entries and remittance details, for each
section of the Income Tax Act abstract is prepared and payment is done by accounts VI.
FA.04.04 Indirect Taxes – TN VAT Act
At Federation
Separate TIN no. is assigned for entire federation. Each month accounts III section of HO collect
details of turnover and tax collection from all units. Input Tax credit is claimed for taxable goods/
raw materials etc. Online filing is done on a monthly basis for turnover details, tax collected details,
input tax credit details under TN VAT and CST Tax Act, as applicable. Virtual challan is generated
and sent to Accounts VI. Accounts VI prepare voucher and Account I make online transfer of
compulsory e-payment of the net tax payable. Accounts II gets the voucher and make accounting
entries and accounts III prepare debit notes and send to units. Accounts II reconciles IUT. C form to
be downloaded and sent to the vendor to avail concessional levy of CST.
At District Unions
Similarly a separate TIN number is assigned for each union. Each month accounts section of HO
collect details of turnover and tax collection from marketing section. Input Tax credit is claimed for
taxable goods/ raw materials on purchase. Online filing is done on a monthly basis for turnover
details, tax collected details, input tax credit details under TN VAT and CST Tax Act. Virtual challan
is generated. A voucher is prepared for making online transfer of compulsory e-payment of the net
tax payable. Accounts section makes necessary accounting entries. C form to be downloaded and
sent to the vendor to avail concessional levy of CST.
FA.04.05 Excise Duty
At the federation and unions, the excise duty is paid for the production of excisable products as per
the rates prevailing.
FA.04.06 Service Tax
Services registration under ACES (Automation of Central Excise & Service Tax), the website of
Central Excise & Service Tax Dept. is possessed by Marketing Unit. Marketing Unit claims service
tax along with the commission on the consignment sale/direct interstate sale of products by the
Unions. Marketing unit makes payment of service tax billed on the commission and on the reverse
charge on payment to Goods transport agency, advocate fees etc., by collecting details from all the
units, on monthly basis before the statutory due date. Marketing Section files half yearly return of
service tax online through ACES site. The unions make payments for the reverse charges by collecting
details from various sections based on the provisions under Central Excise Act.
Key process inputs
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43

Details and reports from units for IT, ST and service tax returns filing

Income Tax on line Return forms

IT TDS forms

Service Tax Return forms

Registers, General Ledger Folios

Challans
Key process outputs

Acknowledgements for filing returns

Compliance to statutory obligation
Issues

Omission of voucher entries / wrong coding resulting in omission in IT returns

Difficulties in collection of details from various units for tax filing

Microsoft Office

E-filing of Tax departments

Online formats for return filing
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Managing Taxes
START
Accounts Sections
at HO
Units of TCMPF
Income Tax Filing
Provide details to
the CA firm engaged
for tax audit u/s
44AB of IT Act
Provide details to
the CA firm engaged
for tax audit work u/
s 44AB of IT Act
Arrange for
filing of revised
IT returns if
necessary
Accounts II at HO
Appoint CA firm for
Tax audit & return
filing adopting
procedures
Collect details and
Accounts statement
required for
Preparation of Tax
Audit Report and IT
Return filing
Provide details for
recording entries in
relevant online IT
return form by the
CA firm
As per directions of
CA prepare
responses for IT
Dept. notices by
collecting necessary
information from
units/sections
Conduct
correspondence,
attend hearings &
obtain assessment
orders, refund etc.
with representation
by CA
END
PwC
Arrange for
obtaining Digital
signature of the
competent authority
in the IT return and
e-file IT returns
45
Managing Taxes
Other Sections
Income Tax Filing at unions
START
Accounts Section
Appoint CA firm for
Tax audit & return
filing adopting
procedures
Provide details to
the CA firm engaged
for tax audit work u/
s 44AB of IT Act
Collect details and
Accounts statement
required for
Preparation of Tax
Audit Report and IT
Return filing
Provide details for
recording entries in
relevant online IT
return form by the
CA firm
As per directions of
CA prepare
responses for IT
Dept. notices by
collecting necessary
information from
units/sections
Conduct
correspondence,
attend hearings &
obtain assessment
orders, refund etc.
with representation
by CA
END
PwC
Arrange for
obtaining Digital
signature of the
competent authority
in the IT return and
e-file IT return
Arrange for
filing of revised
IT returns if
necessary
46
Income Tax
TDS (other than Salary)
Accounts VI/Accounts Section at units & unions
START
Make the recovery in Bank/
Journal voucher for IT
deducted at source under
various sections
Record the
recoveries of IT at
source from the
payments in a
separate register
View the status of TDS
recoveries through the
account created in
TRACES website using
TAN no.
Processed ?
With Default
Without Default
Download quarterly
TDS certificate –
Form16A and send
to respective
deductees
Prepare voucher for
monthly remittance
of recoveries
Obtain
Acknowledgement
for filing of
Quarterly TDS
returns
Download NSDL file
and file the
correction
statement along
with Declaration
form 27A
Obtain Pass order
approval and
arrange for cheque
drawal
e-File the 26Q forms
with the TIN
facilitation center
electronically
make remittance
through bank before
due date
Obtain
authentication from
competent authority
in form 26Q / 27A
After remittance
obtain challans from
bank and prepare
Quarterly TDS
returns in form 26Q
Filing
Declaration
form 27A with
TIN facilitation
center
physically
Processed without default
END
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Income Tax
TDS - Salary
Estimate the salary
and tax liability of
the employees
Make recovery of
Income Tax at
source from Pay bill
on the estimated
income tax
deduction
File Declaration
form 27A through
TIN facilitation
centres physically
Remit the recovered
income tax to
Government
through challans
Receive the challan
with BSR no. Challan
S.No. and date of
remittance in OLTAS
e-File return in Form
24 Q for first 3
quarters through
TIN facilitation
centers
With default
START
Collect details of
income & savings/
deductions with
proof
The TDS amount is
finalized and the last
instalment / balance
IT is recovered from
the pay bill for the
month of Feb/Mar
e-Filing of Form 24
Q for the last
quarter returns
View the status of TDS
recoveries through the
account created in
TRACES website using
TAN no.
Download NSDL file
and file the
correction
statement along
with Declaration
form 27A
Processed ?
Without default
Processed without default
Download the TDS
certificate in Form
16
Issue both the forms
to the employees to
be duly filled in
END
Accounts IV section at HO/ Pay Bill section at units/unions
Make recovery of
I.T. at source
from D.A. arrears
etc. and remit the
same into the
bank
Prepare Part –
B of Form 16
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3.1.5. Managing EPF, Gratuity, Super Annuation fund Trusts
Date
2nd September 2014
Interviewee(s)
Process Owner(s)
Interviewer
Location
Process description
FA.05.01 Provident Fund
Federation is having one exempted PF Trust established under Provident Fund Act, a separate
entity, managed by a Board of Trustees from both employer and employees side. . The PF accounts of
HO Employees and employees of all federation Units and 11 unions (except Thajavur, Trichy,
Pudukottai, Ooty, Coimbatore, Kanyakumari) and common cadre officials are maintained by PF
section at the HO. Trust has been recognized by IT authorities.
Monthly contributions of 12% by the member-employees are recovered and remitted to the PF Trust
by the Units/Unions concerned. Out of employer’s contribution of 12%, 8.33% is remitted to Pension
fund scheme and the remaining 3.67% is remitted to the PF accounts of employees with PF Trust. PF
accounts of member-employees are maintained by PF Trust and annual PF Accounts slips are
provided to the member-employees.
The PF trust makes Investment of the PF funds in statutory bonds and securities as per statutory
requirements. Interest on PF contribution at the rates announced by PF Authorities every year is
credited to the members. The employee is entitled for refundable and non-refundable withdrawal.
The accounts are audited separately. The trust has separate Income & expenditure A/c.
Refundable and non-refundable withdrawal –A form to be submitted by the employee through
through the respective Unit/union and it is processed and sent to through the respective unit/Union.
Final Settlement – A form is to be submitted by the employee concerned through the Union/unit
concerned and trust makes 90% settlement one year before retirement on super annuation only on
application given by employee. Remaining 10% in the PF account is settled at the time of retirement
on super annuation. This 90% + 10% pattern of final settlement is done at the discretion of the
employees concerned.
Final settlement of PF balance is done for Voluntary Retirement, resignation, death,
dismissal/termination of employment etc. - For all refundable, non-refundable and final settlements
claim forms are received through the respective units/Unions and settlements to the employees
through the unit/Union in which the employees work at the time of such settlements.
FA.05.02 Gratuity Fund Trust (EGF)
TCMPF is having one Gratuity Trust managed by a Board of Trustees from both employer and
employees sides. The employees of federation and 11 unions and all common cadre officers are
members of Gratuity trust. The employee details are collected from Units/Unions concerned and
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49
liability is assessed through actuary . Collection of liability from unions and on behalf of federation
the Accounts IV section remits the liability. On super annuation/ VRS/ death settlement is given to
the member. Investments are made in statutory bonds and securities as per requirement. Interest is
credited to the member union/Federation. After adjusting the interest, contributions collected,
settlements made & accrual liability from the available balance the liability of the Unions/Federation
is arrived at and collected. TCMPF EGF Trust is a separate entity and has separate books of accounts
and audit. The settlements of gratutiy at the time of superannuation/retirement/VRs/death etc are
made by getting the claim form the Units/Unions and settling the amounts through the
Units/Unions.
Gratuity Trust & Super Annuation are separate entities having separate books of accounts.
FA.05.03 Super Annuation Fund
Rs.20/month for 148 instalments is collected from the members and remitted to the accounts. At the
time of their retirement the applicable interest plus Rs. 10,000 to be contributed by the concerned
union/fed. This is not statutory.
FA.05.04 Special Super Annuation Fund
Rs.50/month till the time of retirement is collected from the employees. At the time of retirement the
interest + principal is given as Special Super Annuation fund. Investments are made in
deposits/securities out of the deposits of subscriptions made by TCMPF/Unions.
Superannuation & Special Superannuation Fund are maintained by a separate SF Trust managed by
a Board of Turstees from employer & Employees sides. SF Trust accounts are maintained separately
and audited separately.*This is a non-statutory benefit
Key process inputs

Contribution details from the unions/federation

Contribution from the unions/federation
Key process outputs

Settlements

PF account statements

PF slip for members

Communication of accrual liability to the unions/federation

At the time of employee Retirement/VRS/ Death
Issues

NA

Microsoft Office

Financial Accounts Programme

Financial Statements
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
Reports to PF authorities

IT returns
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3.1.6. Payroll, advances and Final settlement
Date
3rd September 2014
Interviewee(s)
Process Owner(s)
Interviewer
Location
Process description
FA.06.01 Payroll Process
The salary claims of the officers and staff holding the regular post shall be claimed in the
computerized pay bill programme available in the Federation HO & units. In certain District Unions
the pay bills are processed in computerized pay bill package whereas for few other unions the pay
bills are prepared manually in Pay Bill register. The Gross amount and total of deductions/recoveries
of the current month salary bill shall be tallied with the previous month salary bill by drawing
statements showing the employee wise difference in each element of pay, allowance and
deduction/recovery.
Attendance arrangements are collected from the Administration Section of the HO/Units. The
attendance arrangements contain attendance details of each employee from the 16th of the previous
month to the 15th of the current month. The salary for the period of absence/LLP/leave not decided
falling between 16th of the previous month and 15th of the current month is recovered as withheld in
the pay bills of the current month. Likewise the salary for the period of absence/LLP/leave not
decided falling between 16th of the current month and 15th of the next month is recovered as
withheld in the pay bills of the next month.
Increments are sanctioned on quarterly basis on 1st Jan, 1st April, 1st July & 1st Oct by the
Administration Section based on which entries are made in the employee master. Pay fixation on
promotion, selection/special Grade etc, are made and communicated by Admin. Section and entries
for the same are made in the employee master. For increase in DA once in six months.
For all the variable recoveries like income tax, profession tax, flag day etc., entries made every month
in the programme. For all recovery in instalments like HBA, Festival Advance, Bank loan etc,
installments are entered for recovery on monthly basis. Thrift society recovery is calculated
separately and entered in the Pay bill programme. Pay bill and abstract are extracted and pass order
is affixed. Statements for recoveries towards EPF/GPF, Pension, SF, IT, Professional tax, LIC /PLI
premium etc. are extracted from the programme.
Supplementary pay bills are prepared separately for arrears of salary, leave salary after sanction of
leave, surrender leave salary, DA arrears etc.
Remittances of recoveries from pay bills are made based on recoveries in pay bills and supplementary
pay bills every month. DA arrears bills are extracted from the pay bill programme. Bonus and Exgratia are calculated and bills are run based on the pay bill data.
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Based on the orders of sanction issued by the competent authority terminal leave salary for 240 days
(maximum) of Privilege leave and 90 days (maximum) of Unearned leave are drawn and paid to the
employees on superannuation retirement, death and VRS.
In addition to monthly and supplementary pay bills, pay bill section scrutinizes and settles TA, LTC,
newspaper, OPE, Batta, Holiday wages, claims, etc.
FA.06.02 Leave Salary and Pension Contribution of Government servants
In respect of the government servants, federation remits the leave salary and pension contribution to
the government at the rates fixed and communicated by the Accountant General. The leave salary
payments to the government servants are claimed for reimbursements.
FA.06.03 Production Linked Incentive (PLI) and Bonus
A yearly payment made to the employees, during January for PLI and from the period april to march
for bonus, based on government orders, pro rata on the number of days worked during the year is
calculated and the bill is generated in the pay bill programme.
FA.06.04 Employee State Insurance
The employees’ drawing salary up to Rs. 15000/- per month, except those covered by exemption
granted by the government, are liable to be covered under the provisions of Employees State
Insurance Act. 1.75% of salary is deducted as employee’s share from pay bills and 4.75% of salary is
remitted as employer’s share. The details of wages, cheque no. & date has to be entered into the ESI
website every month for which a challan is generated and downloaded from the ESI web portal. The
employer and employee contribution has to be remitted in to the bank using the downloaded challan.
FA.06.05 Settlement of Terminal benefits to common cadres
Employees of TCMPF and District Unions in the cadre of Asst. General Manager, Deputy General
Manager and General Manager are designated as common cadre officers liable for transfer and
working in Federation and District Unions.
At the time of retirement/death/VRS they are entitled to encashment of leave salary equivalent to
240 days (maximum) of Privilege Leave and 90 days (maximum) of unearned leave on private affairs.
In addition to the benefit of encashment of terminal leave salary they are entitled to gratuity under
Payment of Gratuity Act, 1972.
The common cadre officers retired upto 31.1.2014 were getting the settlement of terminal leave salary
encashment and Gratuity from the District Union/Federation in which they last worked. As per the
decision taken, from 1.2.2014 the common cadre officers wherever retiring would receive the
settlement of terminal leave salary encashment and Gratuity from the Federation.
After making the settlement of terminal leave salary and gratuity to the retiring common cadre
officers, Federation would collect proportionate liability from the respective Unions in which they
have worked since the commencement of their service.
For the period from 1.1.2006 till 31.1.2014, service and settlement details (leave & gratuity) have been
collected from the Unions and Units of the TCMPF and the proportionate liability of the Unions and
Federation in respect of each common cadre officers have been arrived. Union/Federation-wise
abstracts of amount payable/receivable have been prepared and communicated to the Unions
concerned. Federation, after collecting the amounts payable by the Unions, settle the amounts
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receivable by the Unions/Federation.
The amounts payable/receivable by the Unions/Federation based on the length of service rendered
by the common cadre officers from their date of joining the service till their retirement during the
period from 1.1.2006 to 31.1.2014 have calculated using a programme developed in Fox pro. The
same utility is used for determining the proportionate liability of the Unions/Federation in respect of
settlements to the common cadre officers.
The determination of proportionate liability of the Unions/Federation, in respect the common cadre
officers retired between 1.1.2006 to 31.1.2014 and whose terminal benefits have been withheld, will
have to be made, in the above method, after release of their terminal benefits. The settlements of
terminal benefits to common cadre officers retired in Unions/Federation prior to 1.1.2006 are not to
be apportioned.
FA.06.06 Short-term/Long-term advances to employees
The short-term advances like conveyance, marriage are scrutinized and sanctioned at Head office for
all the units. The payment and recovery of the same is monitored at the units. In case of the long term
advance for HBA the proposal is scrutinized and sanctioned at HO. The recovery is made from the
pay bill and remitted to Head office and recovery of the same is monitored at the Head Office.
FA.06.07 Undisbursed Payments (UDP)
Monthly salary, arrears, Bonus, PLI, any other payments to employees is directly credited to
individual employees’ bank accounts. Certain payments to employees like OPE, holiday wages, TA,
LTC claims are paid in cash by the cashier. For making such payments in cash, the amount passed in
the voucher concerned is withdrawn from bank through self-cheque. Amount drawn is recorded in
the UDP register and accordingly payment is made to the individual. Out of the sum withdrawn from
bank a portion may remain undisbursed at the end of financial year due to non-payment to
employees. In such cases, the undisbursed amount is credited to a liability and subsequent payments
are made out of that liability.
Key process inputs

Attendance arrangements

Sanction order for increments/pay fixation

DA & other allowances revision orders

Pay fixation statements during revision of pay due pay commission
Key process outputs

Pay Bills

Reconciliation statements for difference in Gross salary & recoveries

Statements of recoveries from pay bills

DA arrears/Bonus/Ex-gratia bills

NA
Issues

No system for Deductions-wise analysis with previous month
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
The existing system provides only for limited number of recoveries

Details of pending instalments of recoveries

Salary slip generated in the current system has limited information

Supplementary bills are generated manually

Microsoft Office

Indigenously developed pay bill programme

Pay Bill

Supplementary bill register

Personal loans & advances register

Recovery remittance register

UDP register
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3.1.7. Maintenance of Accounts
Date
3rd September 2014
Interviewee(s)
Process Owner(s)
Interviewer
Location
Process description
FA.07.01 Maintenance of Accounts
At Federation
Data entry is made in the Financial Accounts database which is to be maintained with respect to



Cash Voucher
Bank Voucher
Journal Voucher
Extraction of Day Book and General Ledger
Day Book – daily transactions recorded in the Day Book having receipts and disbursements sides
having cash, adjustment and total columns on both sides. After entering all vouchers in the Financial
Accounts Programme, Accounts II at HO and Units of TCMPF extracts Day Book, General Ledger,
Receipts & Charges and Trial Balance.
Accounts II Section consolidates accounts of all units of TCMPF. Depreciation schedule is prepared
and entries made. Reconciliation of Inter Unit Transactions (Banking IUT & Non-Banking IUT) fund
operations, payments. Preparation of Trial Balance and Receipts & Charges, Manufacturing a/c,
Trading a/c, P&L a/c, Balance Sheet. The accounts are then grouped based on the nature of the
transaction viz. income/expenditure/asset/liability and the heads in Manufacturing a/c, Trading a/c,
P&L a/c, Balance Sheet. Preparation of schedules for the total accounts in the General Ledger.
At District Unions
Data entry is made in the Financial Accounts database which is to be maintained with respect to


Cash/Bank Voucher
Adjustment Voucher
Daily transactions (cash & adjustments column (bank transactions)) maintained by Accounts Section
and prepare reports after Inter Section Reconciliation, Receipts & Charges, Trading A/c, P&L A/c and
Balance Sheet. The accounts are then grouped based on the nature of the transaction viz.
income/expenditure/asset/liability and the heads in Trading a/c, P&L a/c, Balance Sheet.
Preparation of schedules for the total accounts in the General Ledger.
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56
FA.07.02 Disposal of Net profits
If the results of the statutorily audited financial statements disclose net profit and after wiping off all
accumulated net loss if there a balance net profit, the same should be disposed in the following
manner, as required under Section 72 of the Tamilnadu Coop Societies Act, 1983:



3% of the net profits to be contributed to the Coop Research and Development Fund
maintained by Tamilnadu Coop Union.
2% of the net profits to be contributed to coop education fund maintained by Tamilnadu
coop Union.
out of the balance net profits:
o not less than 20% of the net profits to be credited Reserve Fund
o not exceeding 10% of the net profits for payment of honorarium to the members of
the board
o not exceeding 14% per annum on the paid up value of shares as dividend to members
( for payment of dividend exceeding 14% Govt. permission is required)
o towards payment of bonus to members with reference to value of business done or
services rendered
o towards contribution to such other fund and at such other rate as my be specified in
the bylaws
o towards common good fund not exceeding 10% of the net profit
o remainder to be credited to the reserve fund
FA.07.03 Statutory Audit
Statutory Audit is Conducted by Director of Audit for milk cooperatives’. After completion of audit
issues an audit certificate and final audit memorandum, containing audited financial statements and
schedule of defects. The defects are to be rectified and rectification report is to be submitted to the
Government, Commissioner for Milk Production and Dairy Development and Director of Audit for
Milk cooperatives’.
FA.07.04 Provisions in books of accounts
In order to ensure mercantile concept of accounting and to achieve state of true and fair view in the
financial statements, provisions are made at the end of the year towards materials purchased and
overheads incurred during a financial year and payments made in subsequent year.
To provide for expenditure on materials, GRN/other stores records and milk accounts form basis.
While making payments of overheads and contingent expenditures like power, water, telephone,
courier claims, etc. in the subsequent year provisional accounting entries are made in the earlier
year’s accounts by way of journal vouchers and the payments are made in the subsequent year by
debiting the liability.
Key process inputs

Cash/Bank Voucher

Journal Voucher

Adjustment Voucher

Debit Note

Credit Notes
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57

Data from units

Asset details for calculation of depreciation
Key process outputs

Day Book

General Ledger

Subsidiary Ledgers

Trial Balance

Receipts & Charges

Head Grouping

Trading A/C

P&L A/C

Balance Sheet

Schedules

Entries are made as per statutory requirement

Financial Results ( GP & NP ratio)
Issues

Lack of traceability for the payments made

IUT reconciliation

Difficulties in preparation of schedules

Microsoft Office

Financial Accounts Programme in Fox pro

Day Book

General Ledger

Subsidiary Ledgers

Trial Balance

Receipts & Charges

Trading A/C

P&L A/C

Balance Sheet

Schedules
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Federation
Units of TCPMF
Obtain Cash/Bank/
Journal Vouchers
Make entries in
Books of Acocunts
Extraction
of Day
Book
Extraction
of General
Ledger
START
Accounts II Section & Computer Section at HO
Reconciliation of
Inter Unit
Transactions
(Banking & NonBanking IUT)
Obtain Cash/Bank/
Journal Vouchers
Reconciliation of
Inter Unit
Transactions
(Banking & NonBanking IUT)
Extraction of
Trail Balance,
Receipts &
Charges
Preparation of
Schedule for
General Ledger
accounts
Make entries in
Books of Acocunts
Extraction
of Day
Book
Furnishing Financial
accounts data to HO
Extraction
of General
Ledger
Consolidation of
accounts of all units
of TCMPF
Furnish copies to the
HO
Preparation of
Depreciation
Schedule
Extraction of
consolidated Trail
Balance, Receipts &
Charges
END
Grouping of
accounts in the
General ledger
Preparation of
Manufacturing
,trading, P&L
a/cs and
Balance Sheet
Extraction of
Trail Balance,
Receipts &
Charges
Preparation of
Schedule for
General Ledger
accounts
PwC
END
59
Accounts Section
START
Unions
Obtain Cash/Bank/
Journal Vouchers
Make entries in
Books of Acocunts
Extraction
of Day
Book
Reconciliation of
Inter Union/
federation
Transactions
Extraction
of General
Ledger
Preparation of
Depreciation
Schedule
Grouping of
accounts in the
General ledger
Preparation of
trading, P&L a/
cs and Balance
Sheet
Extraction of
Receipts &
Charges
Preparation of
Schedule for
General Ledger
accounts
PwC
END
60
3.1.8. Bank Reconciliation
Date
3rd September 2014
Interviewee(s)
Process Owner(s)
Interviewer
Location
Process description
FA.08.01 Bank Reconciliation process
Accounts I section at HO/Accounts section at units/unions makes entries for drawal of cheques in
the Cheque Drawal register. Conducts Monthly comparison of statement of deposits and withdrawals
from General Ledger with the online/ physical bank statement/ pass book. Manual reconciliation
process for each transaction takes place at union and at Head Office using MS Excel functions.
Identifying uncollected/ un-presented cheques, debits and credits by the bank not appearing in the
General Ledger. Reconciling the unexplained/ omitted debits and credits and getting the necessary
corrections by the bank if required. Making entries for the debits and credits to be brought into
accounts. Preparing the list of cheques (issued but not yet debited to TCMPF account/union
accounts, deposited but not yet credited) and wrong debits credits by bank rectified in the subsequent
month/year. The reconciliation statement is prepared and presented to the Competent Authority for
approval.
Key process inputs

Bank Voucher

Cash Voucher

Journal Voucher
Key process outputs

Bank Reconciliation Statement

Stale cheques
Issues

Manual reconciliation

Delay in transfer of vouchers from HO to marketing for products bill settlement

Microsoft Office

Foxpro based system for BRS (Sholinganallur dairy)
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61

BRS Statement

Stale cheque list

List for unknown debits & credits
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62
START
Accounts I Section @ HO/ Accounts section @ units/unions
Bank Reconciliation
Record details of
cheque payments in
Cheque Drawal
Register
Collect statement of
deposits and
withdrawals from GL
Manually Identify
uncollected / unpresented cheques,
debits/credits by the bank
not appearing in the
General Ledger
PwC
Obtain online/
physical bank
statement /
pass book
Reconciling the
unexplained/
omitted entries
Prepare Journal
vouchers for making
entries for debits/
credits/stale
cheques to be
brought into
accounts
END
Preparing the list of
cheques (issued but
not yet debited to
TCMPF account,
deposited but not
yet credited)
Obtain
authentication from
the Competent
Authority
Prepare a Statement
of wrong debits &
credits by bank,
rectified in the next
month/year by the
bank
Preparation of Bank
Reconciliation
Statement
63
3.1.9. Employee Pension Scheme
Date
4th September 2014
Interviewee(s)
Process Owner(s)
Interviewer
Location
Process description
FA.09.01 Pension scheme for employees
The Employees’ Pension Scheme (EPS) is maintained by the PF Authorities and the monthly
remittances are made to the PF Authorities after filing employee wise details of contribution
electronically through EPF website “Employer e-seva”. After uploading the details in the format a
challan is generated / downloaded from the website. The downloaded challan would contain EPS
contribution, EDLI Inspection charges & Administration charges. Through the downloaded challan
remittance of EPS contribution with inspection and administrative charges are made into the
designated bank & branch. This system of e filing of contribution and other details and remittance of
contribution through the downloaded challan is in place from 1.4.2012 (i.e. remittance of
contribution for the month of March 2012).
Prior to 1.4.2012 remittance of EPS contribution was made through printed challans into the
designated bank/branch and the paper returns of contribution were filed. After the remittance a
copy of the receipted challan together with monthly returns in Form 4, 5 and 6 to be filed with PF
Authorities physically.



Form 4 consist details of new employees admitted during the month.
Form 5 consist details of employees discharged from service during the month.
Form 6 consist details of remittance of monthly contribution.
The year for accounting the EPF & EPS contribution would commence from the contribution for the
month of March remitted in April and ends with the contribution for the month of February remitted
in March. After the remittance of contribution for the months from March to February annual
returns in Form 7 and Form 8 were filed with PF Authorities. Form 7 consist details of wages and
contribution for each individual employee month wise from March to Feb. Form 8 consist details of
wage and contribution for the year, in columns & employee wise, in rows.
The EPS was introduced from 16.11.1995 and prior to that Family Pension Scheme was in place
towards contributions in very small % by both employer and employee was made. The Family
Pension Fund contribution made prior to 16.11.1995 are called prior period contribution under the
Employees’ Pension Scheme. Prior to 16.11.1995 only family (spouse & children below 25 years) were
eligible to draw pension.
Pension Section at HO collects/complies details of all Federation employees from Units and common
cadre officers in Unions along with cheques and making remittances as per procedures, from the
contribution for the month of March 2005. Pension claims of all Federation employees and common
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64
cadre officers working in Unions from 1.4.2005 are collected, compiled and submitted to PF
Authorities for scrutiny and sanction of pension. All pension claims prior to 1.4.2005 were submitted
by the Units/Unions to PF Authorities. Pension claims under Employees’ Pension Scheme are to be
submitted by employees upon cessation of service and by spouse after death of the employee. Pension
claims have to be forwarded to the PF Authorities by the employer along with the details of
contribution from the date of joining till last contribution with LLP details.
Pension Section at HO collects/complies details and forwards the pension/family pension claims of
the Federation and common cadre officers in Unions retiring/demising after 1.3.2005. Pension
claims are scrutinized and sanctioned by the PF Authorities.
Key process inputs

Pay Bill
Key process outputs

Form 7

Monthly Remittance Challan

No. of working days per employee

Contribution Ceiling per employee
Issues

Lack of centralized system for making remittances

Microsoft Office

Foxpro based system for Pension contribution

Form 7

Form 8
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65
3.1.10. Costing
Date
2nd September 2014
Interviewee(s)
Process Owner(s)
Interviewer
Location
Process description
FA.10.01 Milk Costing
1. Collection of Data
Raw Material Costing
The three metro dairies provide the Monthly Raw material consumption of the following
materials:





Mixed Milk
Separated Skim milk
Butter (Source-wise*)
SMP (Source-wise*)
Butter oil
The Opening Balance and Closing balance details are obtained from the dairies for all the raw
materials.
*Butter consumed from FBDs is non-taxable and from other than FBDs it is taxable and from other
state federation rates is purchase order specific. The valuation is done by the accounts section of
respective units.
Overhead, Staff, Administrative overhead & Administrative staff Costing
The overhead expenses, staff expenses, Administrative overheads & staff expenses are submitted by
respective units extracted from the Books of Accounts.
Exceptions


Overhead Costing: Consumption of Furnace oil, Packing film, electricity, water, Milk inward
Transport are on the actual consumption basis. The quantitative figures are submitted for
each type of milk by the dairies to be valued by the Accounts wing.
Staff Costing: Expenses of Annual Nature viz. Bonus, ex-Gratia, Production Linked Incentive
(PLI), staff welfare expenses are estimated annually and charged to costing proportionately
for each month.
Distribution Expenses
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66
Overheads & staff costs for sachet milk & Bulk vending are submitted by marketing unit extracted
from the Books of Accounts. Sales budget for each type of milk with quantity and value are also
provided by the marketing unit.




Sale of federation milk
Sale of district Union milk
Manufactured from dairy
The income & expenditure of each unit is sent to the Head office Accounts III section.
2. Apportionment of expenses
1.
2.
3.
4.
5.
6.
7.
8.
9.
10.
Raw Material (MM, SSM) & (Butter, SMP) are grouped under Milk and ingredients
respectively.
The expenses are apportioned on the basis for Total Solids for each type of milk sold and the
values is adjusted from Opening Balance & Closing Balance.
Packing film material expenses are on the basis of actual consumption for each type of milk
sold.
Milk Carriage inwards is shown separately and is apportioned on total volume of milk sold.
Furnace oil, electricity, water and consumables are shown as separate heading and grouped
under variable expenditure and calculated on per litre basis.
Other expenditures are grouped under fixed expenditures and apportioned to milk on litre
basis.
Staff compensation is grouped under fixed Expenditure.
Distribution expenses are apportioned as per the following:
i.
Sachet milk
a. Carriage inward
b. Other overheads
ii.
Bulk Vending
a. Carriage inward
b. Transport expenses (milk inwards & milk outwards ) apportioned on the
basis of K.M
c. Other overheads
Administrative expenses are apportioned on volume basis of each type of milk sold.
Interest & Depreciation are apportioned on volume basis of each type of milk sold
3. Tabulation of Costing
Particulars
Raw Material
a. Milk
b. Ingredients
Production Overheads
Variable expenditure
a. Packing
b. Water
c. Fuel
d. Electricity
e. Consumables
f. Carriage Inwards
TM
SM
Type of Milk
FCM
DTM
SM – Bulk
NA
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67
Fixed Expenditure
a. Overheads
b. Staff
compensation
Administrative
Overheads
a. Overheads
b. Staff
Compensation
Distribution Overheads
a. Carriage
outwards
b. Other overhead
expenses
c. Staff
compensation
Interest
Depreciation
Total Cost
T.U
N.A – Not Applicable for packing materials
T.U – Apportioned from the Transport unit expenses
FA.10.02 Product Costing
1. Collection of Data
Product cost sheet is prepared at JMD’s office costing and MIS wing. The data is collected on
monthly basis as per product wise, retail packing wise and are recorded in the respective worksheet
provided in the product costing excel workbook
 Marketing consolidates sales data, both quantity
 Raw material data as per actuals drawn from the products production ledgers maintained by
the products dairy and entered in the input excel worksheet for raw materials.
 Rate for raw materials and ingredients are drawn from the stores ledger
 Power usage data is collected from production engineering section
 The packing data is classified into primary packing and secondary packing for each product
 Production of products and their packing from the products production ledger
 Furnace oil consumptions are collected from the Furnace oil consumption records classified
product wise
 Power consumption (units) of the products dairy is drawn from Ambattur dairy records
 Consumables quantity details are drawn from product dairy sub stores
Income & expenditure accounts of product dairy and product marketing division are collected from
JMD’s office & marketing division respectively.
2. Apportionment of expenses
Item of Expenditure
Raw materials
Direct Labour
Fuel
Production variable Overheads
Power
Packing
Production overheads fixed
Basis of Apportionment
Actuals
Allocation based on labour norms
Apportioned on the basis of heat energy norms
On sales value
Units of consumption
Actuals
On sales value
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68
Indirect labour
Admistrative Overheads
Distribution Overheads
Carriage Outwards
On sales value
On sales value
On sales value
On sales value
3. Tabulation of Costing
As per the MS excel sheet format attached in the annexure XX
Key process inputs

Financial Statements

Income & Expenditure

Rates

Norms

Production & Sales quantity

Income & Expenditure
Key process outputs

Milk Cost Sheet

Product Costing Sheet

Product mix
Issues

Lack of integration between cost sheet preparation and financial books of accounts

Unit wise costing/ financial performance

Difficulty in collection of data for costing purposes

Allocation of expenditures

Microsoft Office

Google sheets

Cost Sheet

Products Cost sheet
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69
3.1.11. Banking Operations
Date
2nd September 2014
Interviewee(s)
Process Owner(s)
Interviewer
Location
Process description
FA.11.01 Opening, operation and closing of bank accounts
1.
2.
3.
4.
5.
6.
7.
Every unit is having separate operative bank account for their operation for which funds are
being transferred to from Head Office on furnishing weekly funds forecast and previous month’s
funds utilization statements.
Separate Banks accounts are in operation for remittance of Sachet Milk sales, Bulk Milk Sales,
Metro Products Sales and Upcountry remittances.
The remittance to the above bank accounts are being monitored by Marketing Division concerned
and the withdrawal are being made by Head Office.
In Head Office, separate Banks accounts are being maintained for transaction on Government
Schemes, TNLDA schemes, Employees Security Deposits, Capital Gain, STEP Scheme, NDP
Scheme and IDMS project.
For Opening and Closing of Bank Accounts, the Managing Director is delegated with full power.
Separate orders are being obtained for opening and closing of each and every bank account. For
opening of new account in the Unit, single file seeking order with justification and requirement of
new account are being sent to Head Office and the Accounts I Section, Head Office verify the
requirement and recommend to the Managing Director for orders. Based on the orders of the
Managing Director, the Unit shall initiate necessary further action.
As per the Government orders, a public sector undertaking shall have accounts with maximum of
7 banks. At present, the Federation is having accounts with the following banks:
a. IDBI Bank (Sachet, Bulk Vending and Upcountry Transaction and Operative accounts for
Ambattur, Marketing and III Dairy)
b. Axis Bank (Bulk Vending Transaction)
c. City Union Bank (Metro Products Transaction)
d. Canara Bank (Operative Accounts)
e. State Bank of India (Scheme Accounts)
f. Indian Overseas Bank (IDMS Project accounts)
g. Indian Bank
Any general/scheme fund identified as surplus or not required for spending in the near future, is
invested in fixed deposits with banks, split up into convenient lots for closure and retransfer to
Savings Bank account for operational needs.
Key process inputs

NA
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70
Key process outputs

NA

NA
Issues

NA

Microsoft Office

Bank Statements
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71
3.2. Purchase
3.2.1. Purchase
Date
3rd, 12th September 2014
Interviewee(s)
Mr. K. Murugan, Deputy General Manager (Engineering) – Transport Unit,
Mr. D. Ambikapathy (Junior Manager - Traffic), Dr. A. P. Kumar (Deputy
General Manager (Cattle feed plant), Dr. P. Chandrasekaran (Animal
Nutrition Officer), Mr. C. Rajadurai (Consultant - Finance)
Process Owner(s)
Interviewer
Sridhar Ramananthan (PwC), Guru Chandar (PwC)
Location
Transport Unit, Cattle feed plant (Erode)
Process description
P.01.01 Procurement of Raw milk
At Society
The farmers/pouring members supplies milk to the societies and the details of the milk procured is
recorded in the farmer’s pass book and the member wise details of the milk procured are recorded in
the society’s Day Book and the signature is obtained from the farmer. The milk received from all the
members are pooled in cans of 40 ltrs and sent to the nearby CC/BMC/Union for further processing
of milk along with an invoice.
At CC/BMC/union dairies
The transporter is given the route schedule to fill the details of milk cans collected from respective
milk collection points. On arrival of the milk trucks at CC/BMC/union dairies the samples of each
society/tanker is taken and sent to lab for quality testing. The Daily Milk Receipt (DMR) statement is
prepared that contains information of the milk procured such as date, invoice no., shift details,
vehicle details, milk quality details, quantity received both invoiced and actuals. The DMR copy is
sent to the society for their reference. At the time of Milk movement from BMC/CC/Union dairy the
tanker milk dispatch note containing details such as quantity, quality, transporter details, seal
details, date & time of dispatch, etc. is sent.
At Federation Dairy
The planning section at the Head office prepares a monthly procurement plan of raw materials for
production of milk for each federation dairy and sends the monthly schedule of supply to each dairy
to be sent to the unions. The unions based on the indent shall supply MM/SSM to the federation
dairies.
P.01.02 At FBDs based on the conversion direction from federation
The surplus milk over and above the local sales and metro supply are directly sent to FBDs for
conversion on federation account. The milk bill and conversion charges are being processed at JMD’s
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72
office based on conversion of milk into powder and quality report. The settlement to the supplying
District union and FBD are made at Head Office based on the payment advice from JMD’s office.
P.01.03 Purchase of molasses (cattle feed production) from Government sugar mills
Union participates in the tender followed by Tamilnadu Sugar Corporation after following procedure.
Allotment for the yearly sugar season from various co-op sugar mills is made by them. Payment is
made in advance. Transport arrangement is fixed through the regular tendering system. Molasses is
received at the cattle feed plant and the Final payment will be settled based on sugar mill weight.
P.01.04 Purchase of spare parts at Transport unit
The Transport stores at Madhavaram raises a Purchase Request (PR) to purchase spares for aavin
owned vehicles. The PR is sent to the Purchase section for approval and based on the approval the
purchase section raises a Request for Quotation (RFQ) to selected suppliers. The responses are
consolidated and put up for committee’s approval. The purchase order is raised to the supplier
quoting the lowest amount after negotiations. On receipt of the spares the receipt log is maintained in
the Inward register and is sent for inspection to test the quality and the details are recorded in the
inspection report. On being approved the materials are sent to the stores and Goods Receipt Note
(GRN) is generated and sent to Accounts Department at Madhavaram Milk Dairy for payment.
There are 3 major types of purchases



Milk procurement (milk, SMP, butter, etc.)
Dairy operational requirements
Administrative purchases
P.01.05 Dairy Operational purchase requirements
TCMPF units and unions send the purchase request to the stores based on their requirement. Stores
based on the stock availability either supply the materials or sends Out of Stock notice back to the
units. In case the requirement is urgent in nature the unit shall arrange on its own for purchase of the
required materials but the materials will be supplied to stores and then will be supplied to the
respective units. Based on the stock levels the General stores raises purchase indent for the indented
materials and carries out the necessary purchase procedure according to the values of purchase
(quotation/ limited/open tender following TNTT Act.)
Based on the responses for the quotation/tender the vendor is selected and Purchase order will be
placed on him as per the supply schedule mentioned in the tender. On receipt of goods invoice is
raised by the supplier and if quality test is required a Note for inspection is sent to QC wing to test the
sample of the materials received.
Stores section prepares the GRN and records the details of the purchase in material wise stores
ledger and Day Book. The GRN, invoice, PO, sanction order are sent to accounts section of JMD
office where payment is made.
The materials purchase shall include Films, tubs, consumables and chemicals like washing soda, etc.
Purchases for goods such as spares, furnace oil, furniture, fixtures, fittings etc. are carried by
respective unit itself. Transfer of materials from one unit to another is done through Material
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73
Transfer Note, the reference of which recorded in the stores ledger of both units.
Note: All Purchases made on payment against deliveries is treated as advance payment and on
receipt of goods it is treated as adjustment in the books of accounts
P.01.06 Purchase Indent
User department check the availability of stock for their requirement, raise Purchase indent for their
requirement based on the stock availability and re-order quantity level. The indent is sent for
approval from the competent authority and the same is forwarded to Stores section for processing.
P.01.07 Purchase Requisition
The Stores Inventory section receives purchase indent, check the availability of the material required
by the user department. There can be four outcomes of this verification
a) Stores can fulfill the full requirement of the user department by suggesting any alternate
similar material available from non-moving stock for this requirement if end user agrees.
b) Stores can fulfill the partial requirement of the user department. In this case the stores
supply the available quantity to the user department
c) Stores don’t have any stock of the material required by the user department.
d) Any other department has the stock of material required by the user department.
In cases (a), (b) and (d) Stores section checks with the user department if material needs to be
procured or returns back the indent to the user. In case(c), stores section creates a PR for
procurement of full quantity of material. Purchase section receives PR from stores and approval is
obtained as per Delegation Of Power (DOP).
Based on the approval tender/quotation preparation approval is obtained. The tender is prepared
and a Two bid systems is followed namely “Technical Bid” and “Price Bid”. The technical bid
contains technical specifications, experience, financial status etc.
Initially Technical bid will be opened on due date and time, Tender committee affix their
signatures in the offers submitted, record the vendor details in the respective file by the committee
and hand over it to purchase for further processing. Purchase will evaluate technical and
commercial details with reference to the Qualifying factors specified in the tender and forward it
to
the
technical
evaluation
committee
for
Technical
evaluation.
Any
shortcomings/clarifications arising during evaluation will be communicated to the respective vendor
and given time for submission of the same. After evaluation, note will be put up to the competent
authority for opening price bid. At price bid stage, vendor put their rate in closed cover and
submits it along with tender as “Price Bid”. On evaluation of technical bid, the qualified vendors
will be intimated about the date of opening the price bid. The price bid of qualified vendors will be
opened by the tender committee in front of the participated bidders and announce the rates of all
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vendors.
P.01.08 Quotation Comparison Statement(QCS)
Offers received from all the vendors with respect to the specific enquiry will be evaluated and a
landed cost will be arrived at for comparison.
To arrive at the L1 status the following costs will then be deducted. If the procurement
value is considerable, the supplier will be called for a techno- commercial negotiation
asking for price reduction/discount and commercial points. During negotiation,
there is a scope for reduction of prices, other revision in commercial factors like
delivery, payment terms etc.,
P.01.09 Splitting of Requirements
Where the L1 source is not able to meet our requirement in full, L2 is approached for the
remaining other sources on merits of their ranking in Quotation Comparison Statement and
split the order to one or more sources at the same rate if they agree or at next rates also depending
upon the nature of requirement, urgency and delivery time.
P.01.10 Approval Note
After Price evaluation, an approval note will be prepared. It is approved by the competent authorities
as per Delegation of Power (DoP). The following details would be elaborated in the approval note for
seeking the competent authority's approval. The approval note will contain the following in detail

Requirement justification

Enquiry process

Bids received and evaluation details

Price details of the proposal

Price comparison and efforts taken to obtain better price

Price justification

Proposal value

Commercial details like duty, tax, delivery, mode of despatch etc.,
P.01.11 Purchase Order
Once the approval is received, Purchase order will be generated in the system, printed and signed by
the competent authority as per DoP. PO in duplicate will be sent to the supplier. Copies of the PO will
be marked to the Stores Receipt section, User department, Quality Control, Finance and a copy
will be retained in the respective PO file.
P.01.12 Tender Fee
Tender fee collected from the vendor will be forwarded to Finance through system. The tender fee is
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75
nonrefundable.
P.01.13 Earnest Money Deposit (EMD)
This money collected by way of Demand Draft (DD) only along with tender document and DD shall
be forwarded to Finance with tender / enquiry reference. This money will be returned to unsuccessful
vendor once after finalizing the tender. This money will not bear any interest while returning. The
EMD is sent to the Accounts section. The section floating the tender will prepare a note order to
refund the EMD/deposit. Accounts section will prepare voucher and prepare Cheques and refunds
amount and necessary entries made in the books of accounts.
To raise EMD /Deposit (payables) the Marketing unit raises request on behalf of unions/units
participating in tenders for supply of products/milk. In case of EB deposits, Diesel deposits
respective units will make payments and show as investments in their books of accounts.
P.01.14 Security Deposit (SD)
After finalizing the tender, the EMD collected will be converted in to SD for successful tenderer and
the same shall be returned after successful completion of order. This money will not bear any interest
while returning.
P.01.15 Performance Bank Guarantee (BG)
This shall be collected from supplier against supply performance as per order terms and the same
shall be returned to supplier once after the performance validity period is over based on user advice
furnishing performance feedback.
P.01.16 Supply of Materials
Supplier after receipt of PO acknowledges and confirms his acceptance to the terms and conditions
mentioned in the PO and send one copy of PO to the Purchase section. Then executes his supply as
per the terms and conditions mentioned in the PO. For bulk materials delivery schedules will be
given to supplier based on the requirement from time to time. Receipts of these materials are
monitored from time to time to ensure uninterrupted production.
P.01.17 Receipt of Materials at Stores
Material is either directly received at stores or dairy. In the case of receipt at stores, after receipt of
material the Stores section acknowledges it in the delivery note copy of the supplier / transporter. In
the case of materials collected at the dairies, the purchase section receives acknowledgement in the
consignee copy of Delivery Note from the transporter. Stores section intimates to the Lab or User
about the receipt of material. Stores section also co-ordinates with them for inspection. After
inspection completion, stores receipt document (Goods Receipt Note - GRN) is prepared to account
for the material received against respective purchase order for acceptance / Rejections. After
documentation, the Stores will distribute the copies of GRN to the respective department for
necessary action at their end.
P.01.18 Non-Conforming material/rejections
The Inspection report will contain information regarding the quality of the materials and necessary
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cut on payment to be implied as per the tender specifications. The rejected samples are also recorded
in the Inspection report and the intimation is given to the stores section to reject the materials. The
purchase section gives an official intimation to the suppliers to replace the rejected materials within
the stipulated time period (20 days). If the material is not replaced between 20 to 60 days, then
penalty is levied. If not replaced within 15 days, the material is auctioned.
P.01.19 Payment
Purchase will send copies of PO to Finance. After effecting supply, supplier will submit original
Invoice with relevant document to purchase and purchase will hand over the same to finance
department. Stores will send GRN in duplicate to Finance. Based on the above finance will process
and release payment on due date to supplier.
Key process inputs
 Purchase Request
 Inspection Report
 Goods Receipt Note
 Purchase Indent
 Supplier Invoice
 Purchase Order
 Monthly Milk Procurement Schedule
Key process outputs

RFQ

Issue of Purchase order

Tender Document

Supply of materials

Payment to Suppliers

NA
Issues



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3.2.2. Asset Maintenance
Date
2nd September 2014
Interviewee(s)
Process Owner(s)
Interviewer
Location
Process description
P.02.01 Asset Maintenance
Head office and units of TCMPF maintain Fixed Asset registers for land, Building, Plant &
Machinery, equipment, furniture, etc. and make chronological entries for the purchase, disposal,
transfer to other units, condemnation/scrap. Physical Verification Report as on 31 st march of every
year is prepared and verified by Statutory Auditors and form part of Audit records. Transfer of assets
from one unit to another is done through Material Transfer Note, the reference of which recorded in
the fixed assets register in either unit.
P.02.02 Scrap Disposal
Scraps such as iron, automobile, etc. are made periodically. Log books of vehicles, plant & machinery
are maintained to record their operations and maintenance.
Key process inputs
 Asset Purchase Bills
 Physical Receipt of assets
 GRN
Key process outputs

Physical Verification Report

Disposal of scraps

NA
Issues

Lack of proper maintenance of assets master

Lack of proper monitoring system for the life of fixed assets

No proper entry in the books of accounts for Inter unit transfer of assets

No system for identifying condemned assets

Microsoft Office
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78

Fixed Assets Register

Material Transfer Note

Physical Verification Report
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79
3.3. Quality
3.3.1. Quality check of raw materials (raw milk, butter, SMP,
products, other materials)
Date
11th September 2014
Interviewee(s)
Mr. S R Sankar (DGM – QC), Dr. A P Kumar (DGM – Cattle Feed, Erode),
Dr. Muruguselvan (AGM – CC, Namakkal)
Process Owner(s)
Interviewer
Ms. Suganthi Chikannan (PwC), Mr. Dinesh Manoharan (PwC), Mr.
Umakant Singh (PwC), Mr. Sridhar Ramananthan (PwC), Mr. Guru
Chandar (PwC)
Location
Ambattur Dairy, Erode Cattle Feed plant
Process description
Q.01.01 Quality Inspection of raw milk procured
At each level of procurement of raw milk a sample is taken to test certain parameters such as Quality
of milk (Fat content, SNF content, Temperature reading, Lacto meter reading, MBRT). The samples
are taken as per the following:

At Society Level – Farmer wise

At CC/BMC – Society wise

At Unions –Society wise, Tanker wise

Federation Dairy – Tanker wise
Q.01.02 Quality Control at Dairy

At regular interval from storing Milk at SILO, to packing milk in sachets and loading in to
vehicle, the quality of the milk is tested as per SOP/ ISO standards.

The quality of raw materials, water, chemicals, packing materials and other consumanles is
verified by QC.

The quality control maintains following registers
o
Dairy Chemistry register/ QC processing register
o
Dairy Bacteriology register
o
Tanker seal verification register
o
Lab Report
o
Adulterants detection register
o
Plate counts register
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80
Q.01.03 Quality check on receipt of materials
On receipt of the materials Stores sends the Inspection Report to QC. Samples are collected by Lab
for quality testing. In some cases, Purchase department receives samples from multiple vendors
during tender processing/ quotation and forwards the same to Lab. Lab collects samples as per the
sampling plan. The samples are tested as per the standard operating procedures (SOP/ ISO) and
checked for conformance to specifications as mentioned in tender. If samples are found to be
conforming to specifications, results are documented in. The test reports are prepared in a prescribed
format with remarks and sent to Stores/Purchase departments and also to the user department.
If they do not conform to the specifications, the received items are rejected with remarks mentioned
in the inspection report and sent to Stores department.
Key process inputs

Inspection Request Report
Key process outputs

Lab reports

NA
Issues

No visibility on analysis of the performance of the vendors w.r.t. quality of their materials

No visibility on the sub-standard quality of milk (below 8.0% SNF) union-wise, BMC-wise,
CC-wise, tanker-wise and contractor-wise

No visibility on high temperature (more than 8 degrees C) union-wise, BMC-wise, CC-wise,
tanker-wise and contractor-wise

No visibility on MBRT (less than 30 minutes) union-wise, BMC-wise, CC-wise, tanker-wise
and contractor-wise

No visibility on test variation w.r.t. solids (>0.3%) union-wise, BMC-wise, CC-wise, tankerwise and contractor-wise

No visibility on performance of metro dairies w.r.t. temperature of cold room, Ice Bank Tank
(IBT), processing plant, SILOs, packing and dispatch temperature

NA

Dairy Chemistry register/ QC processing register

Dairy Bacteriology register

Tanker seal verification register

Lab Report

Adulterants detection register

Plate counts register
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Quality Control
START
User
Departments
Purchase of Raw milk, butter, SMP, other raw materials
Collect samples as
per procedure
Receive and
testing/ analysis of
the samples
QC wing
Return the
materials to the
suppliers
Receive the raw
materials
END
Send the sample
for testing of
quality
Type of raw
materials
RAW MILK
Determine the fat
& SNF content of
the raw milk
Record the test
details in
inspection report
register and Daily
Milk Record
Send the DMR to
the respective
suppliers
END
Butter / SMP / product
Check the quality
of the product
Based on the tests
prepare a Quality
Inspection Report
Quality can be
accepted?
YES
Send the
inspection report
to the production
wing to proceed
for production
Quality
Control
Register
NO
Reject the raw
materials and send
the inspection
report
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3.3.2. Quality check of raw materials for production of cattle feed
Date
11th September 2014
Interviewee(s)
Process Owner(s)
Interviewer
Ms. Suganthi Chikannan (PwC), Mr. Dinesh Manoharan (PwC), Mr.
Umakant Singh (PwC), Mr. Sridhar Ramananthan (PwC), Mr. Guru
Chandar (PwC)
Location
Ambattur Dairy, Erode Cattle Feed plant
Process description
Q.02.01 Purchase of raw materials for cattle feed production
Purchase department selects the third party based on the tender (L1) and issues the work order copy
to third party and also to Lab. Lab receives the intimation from Purchase department regarding the
inspection of raw materials to arrange its facility. On arrival of the goods at the gate a physical
inspection is done to check for damages or pilferages and the truck is sent for weighment and the
Weight Acknowledgement Receipt is prepared at the weigh bridge. At the stores the samples of each
raw materials supplied are taken for Quality testing, If the materials are rejected based on the poor
quality, the suppliers had to replace it within 20 days / within 60 days with payment of penalty. The
approved goods are sent to the stores and used for production based on the requirement and the
finished goods are manufactured based on a predefined formula of mixture of raw materials. Post
Production the samples from each batch of finished goods are sent to the lab for testing as per norms.
On approval of the quality of the finished goods, those goods are sent for dispatch to respective
unions/societies. Based on the Acknowledgement of the societies for receipt of cattle feed a system
generated invoice is raised and sent to accounts wing for payment. The supplier raises the invoice to
the cattle feed plant along with the GRN is sent to the purchase section in the union for payment.
Sample Outsourcing of cattle feed raw materials
This document describes the processes involved in Sample outsourcing for testing. Production
department sends the samples for testing. Lab checks for the availability of equipment and testing
methods. If available, the sample is tested. Lab checks for conformance of test reports with the
specifications and remarks accordingly.
An additional sample is sent to a third party agency for testing in case of any disputes with respect to
the quality of the raw materials supplied the sample is tested by the third party agency and lab Test
report is prepared by the agency. Based on the offers received from vendors, Lab selects the suitable
vendor for testing of samples. Lab prepares an approval note to the Head of Operations (Factory
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Manager) for outsourcing the Sample testing. The approval note contains

Reason for testing

Justification for third party analysis

Suggested Vendor

Quoted price

Terms and conditions.
If the sample is to be tested for one time only, then the lab sends the sample to the approved vendor.
After testing, Lab receives the test report along with the invoice from the vendor. Time required for
testing by third party is about a week or a month. Test reports along with remarks and comments are
sent to Production department. On receipt of invoice, the same is verified and certified for the
payment and forwarded to Accounts department at the union along with the approval received earlier
from DGM (cattle feed).
Q.02.02 Quality Control Lab
The stores sends three samples for testing purpose:
1. Animal Nutrition Officer (ANO)
2. Internal Lab
3. External Lab (Third party agency)
The results of the samples tested are recorded in the Raw Material Analytical Register. The sample
sent to the 3rd party agency is called as the Control Sample. The Control sample is tested in case of
disputes arising between the cattle feed unit and suppliers with respect to the test results given by the
internal Quality control lab. The Control sample is stored at till the final bill settlement is made to the
supplier.
The ANO will consolidate the test results and will prepare an Analytical Report. This report will
contain information regarding the necessary cut on payment to be implied as per the tender
specifications. The rejected samples are also recorded in the AR and the intimation is given to the
stores section to reject the materials. The purchase section gives an official intimation to the
suppliers to replace the rejected materials and collect the same within 20 days else within 60 days
with payment of penalty for delay.
Key process inputs

Raw materials

Samples
Key process outputs

Tender for procurement of raw materials

Analytical Report
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
NA
Issues

NA

NA

Raw material Analytical Register

Analytical Report

Goods Received Note

Stores Ledger

Raw Material Bill settlement register

Raw material indent cum supply register

Finished products register

Goods Dispatch Challan

Cattle feed transfer memo
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85
START
Collect samples as
per standard
procedures
Preparation of
tender for
procurement of raw
materials
Select L1 bids for the
tender and issue
purchase orders
Receive goods and
conduct physical
verification for
damage
Send goods to the
stores for storage
and inspection
Store the raw
materials and use
for production
Reject the samples
and intimate to the
purchase Section
Send the samples
for testing
Intimate the
supplier to replace
the rejected
materials and collect
the same
Prepare GRN along
with the invoice
send to the accounts
section for payment
END
Purchase
Stores
Purchase of raw materials for Cattle Feed production
NO
YES
Conduct testing/
analysis of each
sample
Record the test
results
ANO consolidates
the test results and
prepares a report
Raw Material
Analytical Register
Analytical Report
Is the quality
accepted?
Lab
Collect the three
samples
Send each
sample to ANO
& 3rd party
agency for
Control
purpose
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3.4. Transport
3.4.1. Purchase of spares, tyres, plates, batteries, tools etc.
Date
3rd September 2014
Interviewee(s)
Mr. D. Ambikapathy (Junior Manager - Traffic)
Process Owner(s)
Deputy General Manager (Engineering) – Transport Unit
Interviewer
Mr. Sridhar Ramananthan (PwC), Mr. Guru Chandar (PwC)
Location
Transport Office – Madhavaram
Time
4 pm
Process description
Transport Department manages the milk collection from Unions to TCMPF and distribution of milk
to AVMs in Chennai Metro. All the Metro dairies have transport departments reporting to the
Transport Unit at Madhavaram.
TCMPF uses in-house fleet of vehicles (53 units – 44 milk tankers and 9 milk vans and 7 condemned
vehicles and 1 milk van) as well as hires the services of contractors for transport of milk and milk
products. In milk there are two types of milk, sachet milk (packet milk) and bulk milk (loose milk
sold in automatic vending machine). TCMPF uses in-house fleet for bulk milk and tries to hire
contractor’s services for sachet milk. In-house vehicles are used for distribution of sachet milk at
times of strike and other exigencies.
Apart from this, TCMPF owns 6 vehicles for distribution of products. The milk vans are used for
collection of butter, SMP and sugar.
Major processes covered in this unit are:

Purchase of spares, tyres, plates, batteries, tools etc.

Fleet & Resource Management
TP.01.01 Purchase of spares, tyres, plates, batteries, tools etc.
Raise Purchase Request and get quotations
The Transport stores at Madhavaram raises a Purchase Request (PR) to purchase materials (Spares,
tyres, MS Sheet (mild steel), Cold Roll Sheet (CR), batteries, tools, office equipment etc.) to the
preferred suppliers (from Vendors List) for the Transport unit. Based on the PR, the suppliers
provide their quotations. The quotations received are compiled and a comparative statement is
prepared to find the bidder who has quoted the lowest (L1) and negotiations are held if needed.
•
For diesel, PR is sent to the Public Sector Oil companies and proforma invoice is received
from them. Transport unit forwards the same to Finance for processing payments. On
making payment, diesel is received.
•
In case of advance purchase, the Competent Authority for managing the purchase is the
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87
JMD. In case of credit purchase, the DGM – Engineering (Transport) has the power to make
the payment as decided in DoP. For diesel, oil and toll-fee, the DGM has the power to make
the payment.
•
Urgent purchases are made directly from market/ suppliers’ on hand quotations.
TP.01.02 Send for approval and raise Purchase Order
The quotations received from the bidders are sent to the Bid Opening Committee (comprising of
three officers AGM (Transport), AGM (Engineering) and AGM (Finance). The comparative statement
prepared and technical remarks received from Technical Officer (Manager - Transport) are sent to
DGM Engineering (Transport) for approval. On being approved, the same is sent to Accounts Section
for budget provisioning. Accounts Section approves the request based on the availability of funds
against the requested line item in budget.
The approved statement is received by DGM (Engineering) – Transport Unit and if needed, it is sent
to Competent Authority for approval. On approval, a purchase order is raised against the selected
supplier. On receipt of the material the receipt log is maintained in the Inward register in the Stores
(Transport) and is sent for inspection to test the quality and the details are recorded in the inspection
report.
On being approved, the Goods Receipt Note (GRN) is generated and sent to Accounts Section at
Madhavaram Milk Dairy for payment. Stores ledger is maintained for each and every item of stores.
Key process inputs
TP.01.01 Stock levels of materials, Purchase Request
TP.01.02 Technical remarks, Comparative statement for approval
Key process outputs
TP.01.01 Comparative statement for approval, Remarks from Technical Officer (regarding
reasonability of the quoted prices)
TP.01.02 Issue of Purchase order

NA
Issues


Microsoft Office

Purchase Request

Inward Register

Inspection Report
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88

Goods Receipt Note
3.4.2. Fleet Management
Date
3rd September 2014
Interviewee(s)
Mr. Ambikapathy (Traffic Assistant)
Process Owner(s)
Deputy General Manager (Engineering) – Transport Unit
Interviewer
Mr. Sridhar Ramananthan (PwC), Mr. Guru Chandar (PwC)
Location
Transport Office – Madhavaram
Time
4 pm
Process description
TP.02.01 Preparation of daily route plan
Milk movement plan (monthly plan) is received from Planning Department. Some routes have been
designated to be covered by Federation vehicles (on an average, 2.8 lakh litres of milk are being
collected by Federation vehicles on a daily basis). The remaining routes are managed by private hired
road milk tankers (RMTs). Based on the milk movement plan for the month, the transport section
prepares a Daily Route Plan with the details of drivers and the time of dispatch for the specific routes
for collection of milk from the district unions’ dairies, CCs, BMCs, to the respective Metro dairies. A
duty roster (monthly) is prepared with details of the day and time of reporting and routes for the
driver. Similarly, a duty roster is prepared for the technical staff and attendance is maintained for
them.
TP.02.02 Check availability of vehicles and drivers and dispatch vehicle
A control chart is prepared (daily) for allotment of drivers along specific routes. The drivers come at
the allotted time as per the duty roster. Traffic supervisor prepares the trip sheet (daily) for each
vehicle and allots the driver name and the destination. Based on the capacity and type of goods (bulk
milk), the appropriate vehicles are dispatched after receipt of E form (Empty Form) from the Quality
Section certifying the vehicle is cleaned. The vehicle departure details are entered in the Tanker
Movement Register and sent for dispatch. The diesel and oil drawn are noted in the Diesel Issue
Register and Oil Issue Register respectively.
TP.02.03 Manage On-road vehicles and return to Transport unit
On reaching each destination (BMC/CC/Union Dairies) the arrival and departure time from that
point is entered by representative at that destination. Based on the difference in the arrival and
departure time, the idle time of the vehicle is calculated at each location. The representative at that
location, on receipt milk, enters the quality parameters of milk (fat, SNF, temperature, quantity). The
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drivers enter breakdown details, if any, during the trip. Diesel drawn from the destination (if any) is
entered in the trip sheet. On returning to the Transport unit at headquarters, the speedometer
readings are also noted (initially noted at the time of departure) to understand the total distance
travelled. Diesel is filled in the vehicle diesel tank and sent to the Dairy for emptying the milk. Fuel
average is arrived at by dividing the diesel consumed across the distance travelled. The details of trip
sheet are maintained in the tanker movement register (with trip sheet number as the reference). The
arrival time (turnaround time) from after emptying the milk and cleaning the tanker at the dairy is
noted.
Key process inputs
TP.02.01 Milk movement plan, Off road register,
TP.02.02 Daily route plan, Attendance Register, Tanker Movement Register
TP.02.03 Trip Sheet
Key process outputs
TP.02.01 Daily route plan
TP.02.02 Trip Sheet, Control Chart
TP.02.03 Tanker Movement Register, Log Book Part 1, Log Book Part 2, Diesel Issue Register, Diesel
Stock Register, Breakdown Register

Fuel Average
Issues

All plans are prepared manually hence traceability becomes difficult

Asset history maintained manually

Duplication of records (error in one record will seep into the rest of the records)

NA

None
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TP.01.01 Raise Purchase Request and get quotations
Competent Authority
Phase
Seek clarifications
Transport Unit
Start
Stock
level of
materia
l
Raise
Purchase
Request
(PR)
Diesel to be
purchased?
Approved
Yes
Furnish details and send to
Competent Authority for
approval
List of approved
suppliers
Advance/
Credit
purchase?
Raise Purchase
Request (PR) for
spares, tyres,
plates, batteries,
tools etc
No
No
Urgent
purchase
No
Yes
Yes
PR is sent to the
Public Sector Oil
companies
Suppliers
No
Quotations
from
suppliers
Send proforma
invoice with
details to Finance
for processing
Payments
Comparative
Statement
Compile the
quotations
received from
the suppliers
and prepare
comparative
statement
End
Determine L1
among the
quotations
received
Hold negotiations
with the L1
supplier if needed
A
Purchase from
suppliers
End
Send proforma
invoice on receipt
of PR
PwC
Receive PR and
prepare quotations
91
TP.01.02 Send for approval and raise Purchase Order
Phase
Accounts
Receive
documents for
budget
provisioning
Budget
available?
Yes
Prepare approval
statement after
approving line
item
Competent Authority
No
Put up for revised
budget estimate
approval
Start
Transport Unit
Technical remarks
Approved?
No
Send for approval
to DGM
(Engineering –
Transport)
Yes
Comparative
statement
PwC
Compile
documents and
send for approval
Prepare
clarifications
Raise Purchase
Order against
Supplier
End
92
TP.02.01 Preparation of daily route plan
Phase
Transport Unit
Planning Dept
Start
Milk movement
plan (monthly)
Plan for usage of
own fleet and
assign routes to
private hired road
milk tankers
(RMTs)
Prepare Daily route plan with the details of drivers and the
time of dispatch for the specific routes for collection of milk
from the district unions’ dairies, BMCs, CCs, to the respective
Metro dairies.
Vehicle Register
Driver
Driver Attendance
Register
PwC
Duty Roster
Daily Route Plan
End
93
TP.02.02 Check availability of vehicles and drivers and dispatch vehicle
Phase
Transport Unit
Departure details
in Tanker
Movement
Register
Prepare Control
Chart) for
allotment of
drivers along
specific routes
Control Chart
Prepare trip sheet
for for each vehicle
and allotting the
driver name and
the destination
E Form
received?
Yes
Dispatch
appropriate
vehicles for bulk
milk
Oil drawn in Oil
Issue Register
End
Driver
Diesel drawn in
Diesel Issue
Register
Attendance in
Duty Roster
Trip sheet
No
Quality
Start
PwC
Prepare E form
94
TP.02.03 Manage On-road vehicles and return to Transport unit
Transport Unit
Phase
Note speedometer
reading
Tanker movement register,
Log Book Part 1, Log Book
Part 2, Diesel Issue Register,
Diesel Stock Register,
Breakdown Register
Fill diesel and send
to dairy for
emptying milk
Note arrival and
departure time
Start
Driver
Enter breakdown
details, diesel
drawn, if any
Destination
(BMC/CC/Union Dairies)
End
Trip Sheet
Enter quality
parameters of the
milk
(fat, SNF,
temperature)
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95
3.5. Marketing
Marketing unit looks after the sales of Sachet milk, Milk products and Up country sales (sales to other
states of the country). In addition to the milk produced by the Federation owned dairies (Metro Dairies),
the milk is supplied by Villupuram or Kanchipuram Tiruvallur milk unions. The unions submit their
invoice to the respective zones and on getting it certified, they submit the same for payment to the
Federation.
The Marketing Office under Federation is headed by a General Manager (Marketing) reporting to the
Joint Managing Director. The structure of the Marketing Office is as follows:

The Corporate Marketing Office is located at Nandanam and has key officials including DGM
(Corporate), DGM (Finance), SLN GR AGM (Finance), AGM (Finance), AGM (Public Relations,
Complaints & Consumer Grievances), etc. located in it. Functions of booking of milk supply, sales,
etc. are also performed and coordination with dairies is done from this office. Accounting and
Ledger for sales and clients are maintained in this location.

Chennai is divided into three regions, each of which is headed by a Deputy General Manager. The
Regional Offices provide geographical and supervisory control over various sub offices within
their jurisdiction.

The Zonal Offices, 16 in number, are headed by a Deputy Manager (Marketing) who looks after
the milk sales in their respective geography. Functions of Milk Card sales and accounting are
performed here. Bookings may also be performed at Zonal Offices which is then forwarded to the
Marketing office for consolidation purpose.

The zones manage the distribution through the milk depots (711). Out of these 219 depots are
under the direct control of the Federation. 224 out of the 711 depots are managed by the MCCS.
Delivery points are 268; further split into 131 and 137 delivery points under the control of
Federation and MCCS respectively.

Milk Consumer Cooperative Societies (49) are coming under the administrative control of
Deputy Registrar of Dairy (Tiruvallur and Kanchipuram districts) and perform key task of linking
the end customer with the Federation. These MCCS perform tasks of receiving milk from the
Federation and distributing it to the citizens, though depots and delivery points under their
control. MCCS are managed by the respective zonal offices. They also manage card sales, cash
sales and special orders. Bulk quantities of cards are requested from the zonal office at the start of
the month for sales to the consumers. The details of the card sales are shared with the zonal
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offices on a daily basis. The zonal office in turn places indents for milk requirement on specified
dates (explained below) for production.

Based on the indents placed by the DM (Marketing) from the respective zonal offices, DM
(Marketing) of the distribution control room will arrange for supply of milk to the depots
(Federation and MCCS). Similarly, DM (Marketing) will arrange to supply milk based on the
indents received from the zonal offices for the cash sales. With respect to institutional supplies,
the indents will be received either directly from the institutions or routed through corporate office
at Nandanam (account maintained separately). Control Room prepares the Working Sheet for
distribution of milk along the routes. CD 15 document is prepared by Production highlighting the
total quantity of milk (of each type) given to Control Room for distribution. This is validated by
Control Room official. Control Room prepares Daily Schedule (in triplicate – Control Room,
Corporate Office, Zone) highlighting the supply of milk to the various depots along the individual
routes.

DM (Marketing) Products control room receives the indents directly from the parlours, FROs,
AVMs, WSD, MCCS. Based on the indents received, the supply is arranged depending on the
availability. For all aforementioned channels (except Parlours), the invoice/ delivery challan/ gate
pass will be generated at the control room and the payment would be collected by cheque at the
time of delivering the products. With respect to the parlours, the delivery challan is generated for
the quantity supplied. Parlours maintain the sales and stock account (Daily Sales statement Schedule) and sale proceeds of the parlour is remitted directly to the bank. Separate sales
statements are maintained for the products manufactured at Ambattur plant and those received
from other unions.

Parlours -

Various Franchise Retail Outlets (FRO) are operative in the city for providing additional reach
for the products of the Federation. These are normally dealt with on a cash basis.
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97
Figure: Organization chart for Marketing Function within Aavin
General Manager Marketing
DGM
(Finance)
AGM
(Finance)
DGM (Corporate)
SLN GR
AGM
(Finance)
AGM (Products)
DM (Marketing) Ambattur
Products Control Room
FROs/
DEW
Parlours/
Parlours
AVMs/
MCCS
DGM (South)
Zonal
offices (6)
Federation
Depots
Manager
(Distributio
n)
Sholinganal
lur Control
Room
DGM (Central)
Zonal
offices (5)
Federation
Depots
Manager
(Distributio
n)
Ambattur
Control
Room
DGM (North)
Zonal
Offices (5)
Federation
Depots
MCCS
Depots
MCCS
Depots
MCCS
Depots
Delivery
Points
Delivery
Points
Delivery
Points
AVM/ FRP
AVM/ FRP
AVM/ FRP
Parlours
Parlours
Parlours
Institutions
Institutions
Institutions
Manager
(Distributio
n)
Madhavara
m Control
Room
The key processes for Marketing department are discussed as follows:
MKT.01. Sales Management
MKT.02. Pricing
MKT.03. Customer Complaints / Grievance Management
Each of them are discussed below.
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3.5.1. Sales Management
Date
9th , 10th , 11th September 2014
Interviewee(s)
Mr. G Ramesh Kumar (DGM – Marketing), Mrs. B. Vanitha (AGM –
Finance), Mr. Ranjan (Consultant), Mr. Prabhu (Deputy Manager –
Marketing – Salem Union),
Process Owner(s)
Mr. S K Kadhirvelu (GM – Marketing)
Interviewer
Mr. Sridhar Ramananthan (PwC), Mr. Vijyendra Niranjan (PwC)
Location
Marketing Office at Nandanam, Marketing Office at Salem Union, Milk
Marketing Office at Tiruchengode, Zonal Office at Anna Nagar, Milk
Cooperative Consumer Society at T Nagar
Time
12 pm
Process description
MK.01.01 Sales at Federation
Channels for sachet milk sales
Sales of sachet milk is managed and monitored for

Card sales – Cards are sold to the consumers online as well as from the depots, zonal offices
and milk cooperative consumer societies. Consumers pay money in advance for the milk
required (maximum of 6 packets i.e. 3 litres milk per day per family in case of lean season)
for the entire month. Consumers are supposed to renew their cards every month. Bulk cards
are supplied to the aforementioned channels at the start of the month. The indents are
collected from the zones by the federation on 14 th of each calendar month and Milk Card
Indent Statement is sent to the Control Room at the Dairy for the supply. Supply for this
order begins from 16th of that month. Supply cycle is till the 15 th of the next month. Similarly
the additional indents received between 14th till 18th are supplied by 20th of the month.
Similarly the indents received till 23rd and 28th of the month are supplied by 25th of the
month and 1st of the next month respectively. The Booking assistant at the zone prepares a
depot-wise daily card sales statement indicating the card number and the type (SM / TM ½
litre/ TM 1 litre/ FCM/ DTM) and quantity of milk required along with an abstract of total
number of cards and value of sales and a consolidated abstract of card sales is handed over to
the cashier at the zone. The details from the different consolidated statements from all
booking assistants is entered in the sales register for the respective zone. Details of daily total
quantity of each type of milk and the quantity and the value are prepared as an abstract from
the Sales Register. This is called the D Form Register. The cashier enters the collection
details in the chitta book and cash book and then prepares a challan for remitting the amount
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to the bank. Customer master data is being maintained in the Customer Register. A Stop
Supply register is maintained for the customers (with card number, name of customer,
quantity and type of milk and the specific days when milk is not needed) who request for a
temporary stoppage of milk. The refund amount is calculated and paid to the customer. Card
stock register is maintained (CB, OB and cards distributed to MCCS). On a monthly basis, the
following statements are sent to the Marketing office at Nandanam by the individual zones
o
Sale of cards (indent) highlighting the sale of cards in the different cycles (14 th, 18th
etc.), payment received
o
Receipt details for cash sales (differentiating collection of stop supply sales proceeds)
o
Remittance to bank (differentiating cash and cheque)
o
Adjustment statement (MCCS commission, staff card, refund allowed to customers,
electricity payment)
o
Consolidated summary of receipts and payments showing CB and OB of cash.
The details of payments and receipts are prepared on a daily basis. Personnel from zonal
offices enter the data online (Google Drive) and the same is being consolidated at the
Marketing office. Quantity and value reconciliation (for each channel) is done at the
Marketing office from the details collected from the aforementioned statements and handed
over to the Accounts department. Details of CD 15, Working Sheet (includes details of the
quantity of milk supplied along the individual routes) and Daily Schedule (includes the
details of the milk supplied to the individual depots along the route) are entered into an MS
Excel program to arrive at the monthly sales quantity (channel-wise). Independently zonewise indent data is entered into the system to determine the quantity of milk that ought to
have been supplied. The aforementioned data is matched and verified to see if final figure is
Zero indicating quantity is reconciled. Any discrepancy would then be drilled down to
investigate the reason for the same. The information is sought from the zone in that case.

Cash sales – Managed at the federation owned depots and delivery points. Cash is collected
for the transactions from the depots are passed on to the zones. Register for collection of
sales proceeds from AVMs, FRO, MCCS is maintained with an abstract of OB, CB, sales,
remittance on that day and the type of milk and total value. For cash sales, a consolidated
cash sales reconciliation statement (for all zones) is prepared at the Marketing office to
determine the dues and advance collected.

Institution Sales (Government and Private) – Aavin sells milk to private and Government
institutions. Security deposit (milk cost for a month) is collected only from private
institutions and invoice is generated on a fortnightly basis. Institutional requirements of
quantity and type of milk are collected at the Nandanam office. If milk is not required by the
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institution, they need to give advance notice of minimum two days. If milk is supplied and
the institution refuses to accept as they have already requested to not be supplied, the milk is
routed back to the zone for cash sales through the Deputy Manager of the respective zone. If
the milk is supplied with a delay and the milk gets spoilt, the amount is recovered from the
transporter through adjustments in the monthly transport bill. If the fault does not lie with
the zone office or the transporter, the money is recovered from the institution or taken from
the security deposit. The individual customer account is maintained (for collection of any
dues) at the Marketing Office at Nandanam.

Wholesale dealers/ agents – Wholesale dealers request for type and quantity of milk and
based on the milk supplied to them, they receive an on-the-spot invoice for which the
wholesale dealer makes the payment by cheque and use their own vehicles to transport the
milk from the Dairy. The banker collects the aforementioned cheques from the respective
Control Rooms and credits to the Federation account. Five out of the 48 MCCS act as
wholesale dealers.

Up-country sales – Milk unions request for sale of products (milk powder and ghee)
manufactured by them to other states. The quantity and the rate are determined by a Product
Pricing Committee and sold to the bulk purchasers of other states. The payment is received
by the Federation and remitted to the respective unions after deduction of commission.
Sales Accounting
Some products are liable for excise and some are liable for VAT and some attract both. The excise
duty for the products is being managed by Ambattur Control Room for the total value of products
going out of the dairy. Working on VAT is prepared at Marketing Office.
Based on the consolidated monthly sales statement received from the zones, journal entries are
passed for the sales of card and cash. Similarly monthly JV is passed for wholesale dealers and
institutional sales.
Bank reconciliation for the remittances made by the zonal offices is done at the Marketing Office for
the respective bank accounts.
Sale of Products
Based on the indents/ SMS from the Parlours, FRO’s, MCCS, AVMs received at the Control Room at
Ambattur Dairy, the DM (Marketing) Product Control Room decides and arranges for the supply
based on the availability of the products at the Product Dairy. Control Room prepares the Working
Sheet for distribution of products along the routes. CD 15 document is prepared by Production
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highlighting the total quantity and type of product given to Control Room for distribution. This is
validated by Control Room official. Control Room prepares Daily Gate Pass (in triplicate – Control
Room, Corporate Office, Receiving Party) supported by the delivery note/ invoice/ receipt
highlighting the distribution to the various channels along the individual routes. The vehicle crew will
collect the payment (in cheque) from FRO’s/ AVM/ MCCS at the time of delivery of the products. A
consolidated cheque collection statement is prepared at Ambattur Control Room. The bankers collect
the cheques and credit the account. Details of supply of products along the routes are submitted to
Marketing Office. Daily sales schedule is prepared at Parlours indicating the sale of products.
Monthly sales statement (products) is prepared at Marketing Office from the channels (FRO’s/ AVM/
MCCS based on the information from the Product Control Room) and manually entering the sales
data received from the parlours. Quality check is carried out for the products at the parlours. For
goods that are spoiled, after certification from Quality officials (from Ambattur Unit) for discard of
products, the quantity is reduced from the total stock.
MKT.01.02 Parlour Sales Tax and VAT Calculations
Daily sales abstract is received from all Parlours. This list contains the quantity of each item sold and
the amount. The amount remitted to bank is also recorded in the same. Marketing department also
receives separately Daily Product Invoices / Delivery note and CD 15 for all the transfers made to the
parlours. Goods transfer from products dairy to these parlours are treated as internal transfer. Daily
values are entered in a computer system and verified with the paper copies. Monthly abstracts are
prepared and accounted for sales tax and VAT. A monthly bound book is prepared and kept for
statutory audit purposes.
Monthly channel-wise, product-wise sales statement is prepared at Marketing Office for submission
to Sales Tax authorities through Head Office. Balance on hand and gift statement is prepared and
furnished to Head Office on a monthly basis. Monthly purchase statement (for Union products) is
prepared and furnished to Head Office for payment. Parlours can also receive goods from other
parlours and send to other parlours as transfer in / transfer out.
MKT.01.03 Special Order Loose Milk Sales Process
Special orders (marriage, political rallies etc.) – Citizens place special orders for occasions like
marriage, birthday parties, festivals etc. at Nandanam Office and the instruction is sent to the Milk
dairies for making the appropriate arrangements for supply. Special Order form is used for capturing
the details of the customer, quantity and type of milk and rate.
Customer requests for bulk quantity loose milk supply. Marketing Office accepts the payment and
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requests the appropriate Dairy to prepare the milk and supply at Delivery Point. Dairy transports the
loose milk in cans to the delivery point noted.
The customer can also collect the milk at the Dairy on the given date and time.
MK.01.04 Manage sales at Unions
The Marketing section in the milk unions are managed by the Dairy. Milk Marketing Office works
similar to the zonal office at Federation. Milk sales happen similar to that in the Federation except for
the fact that there is no card sales activity. The milk movement plan is received from the Planning
Department of Federation and accordingly the production target is fixed with allocation for local
sales and dispatch to Chennai. Local sales are managed through agents. Milk, from the Dairy is sold
to the agents via Milk Marketing Offices (MMO). The MMO also manage the parlours and finally the
sales reports are sent to the Dairy for accounting purposes. Credit sales are managed by the Head
Office (of the Unions) and the cash sales are managed by the MMO. Milk indent cum supply
statement is prepared per route for dispatch through vehicles. The following documents are
maintained by the department:
MR1 – Details about the sales
MR2 – Amount received from the parties
MR3 – Drs and Crs.
For products, the sales channels are Union owned parlours, private parlours, wholesale dealers,
retailers/ agents and Federation and other unions. Product sales is manages for local sales, sales to
Chennai, inter federation milk sales, inter union sales (milk and product) and upcountry sales
(products) apart from supply to Chennai for reconstitution purpose. The indent from own parlours
and MMO are received and consolidated by the driver of the vehicle for transporting the products.
The consolidated indent is verified by the Deputy Manger (Marketing) and on approval, prepares the
product indent cum dispatch note and the vehicle driver collects the products from the Dairy and
based on the availability of the same, he delivers to the MMO’s and parlours based on the route sheet.
On delivering the products, he receives the signed receipts (party-wise Delivery Note) from the
parlours.
In case of sale to the agents, the agent makes payment (by cheque) in advance for the products and
places the indent. The indents from all the agents are consolidated and based on availability, the
products are supplied. Delivery is made only if the agent’s credit limit is valid.
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As of now, there is reduced visibility of sales data and in case of no stock, no indent is prepared.
For all the transport activities, the transporters submit the bills and those are sent to the Finance for
payment.
Key process inputs

Indent, invoice, CD 15,
Key process outputs

Sales statement, Working sheet, delivery schedule,

NA
Issues

For sachet milk, route schedule data is received at the end of the month at Nandanam office
thereby a lag of one month in receiving information.

Institutional consumers inform the control room for changes in the milk requirements
figures and these are manually handled and not updated in the system leading to problems
during reconciliation.

Payments received from the consumers (card sales) in the form of cheques are sent to
Finance for manual processing. In case, any cheque is not honored, there is difficulty in
tracing the source from where the cheque has been received.

Institutions that are supplied milk from Kanchipuram and Tiruvallur/ Villupuram unions,
raise their invoice to the Federation (monthly) and Federation raises the invoice to the
institution and gets settled in the next fortnight. There is a delay of a fortnight in this
process.

CD 15, Working sheet are re-entered manually into the system at Nandanam Office as the
mother document is prepared manually at Madhavaram and Ambattur dairies.

No standard processes being followed for collecting payments w.r.t. cash sales. In some
cases, cash collected in advance for 3 days/ 5 days/ 10 days/ 15 days etc. SMA (from the
depot) is supposed to remit the money collected for cash sales within 24 hours.

Lack of Master Data maintenance for marketing staff, channel members, customers,
contracts. Alerts should be provided in advance in case of expiry of any contract. In case of
no action from customer with renewal of contract, the customer should be removed from
delivery schedule.

Master data regarding competitors’ pricing to be maintained (and updated on regular basis)

Commission to Wholesale dealers and depot personnel needs to be a %ge of cost of milk
rather than fixed rate.

Invoice to be prepared for every supply (point to point). Currently milk distribution does not
have any invoice. It only follows the route schedule.

Slabs for sales of milk to be fixed for the channel members. E.g. Whole sale dealers should
carry milk of minimum 1000 litres per day. Retailers should carry milk of minimum 100
litres per day.
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
Area of operation to be demarcated for the channel members.

Currently consumers belonging to a particular zone have to renew cards from that particular
zone. In future they should be able to renew at any zone.

In future, one should have the facility to make payments by credit card at the zone office for
card sales.

For cash sales at depots, retailers, milk cost of three days should be recovered in advance.

Foxpro system for preparation of Working sheet, Delivery Schedule, agency invoice, gate
pass

Microsoft Office

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MKT.01.01 Sales Process
Start
Zonal Offices
Marketing Department
Phase
Cards are printed
and circulated by
Marketing Office
Zonal Offices
Allocates Cards for
Sales / Performs
Direct Sales
Send Statement
Card Sales
End
Provide
Consolidated List to
Zonal Offices Depot
Wise
Give Cards to Depots / Societies
Daily Accounting
(Cards and Money –
Opening Balances,
Transactions and
Closing Balance)
and Deposit Money
in Bank
Provide Depot wise
Online Card Sales
List to Depots
Depots / Societies
sells the card to the
Consumers
Daily Accounting
Provide New Cards
to Customers based
on the List and Old
Card
Depots / Milk
Consumer Societies
Sales at Zonal Offices
Consumers
Consumer can
approach Zonal
Office / Depots for
Card and pay Cash /
Cheque
Start
Access Portal and
provide previous
month card details
(on or before 12th of
every month)
Provide previous
month card
Yes
Provide Next month
Fresh card
No
End
Pay by Credit /
Debit Card / Net
Banking
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MKT.01.02 Parlour Sales Tax and VAT Calculation
Parlours
Send Daily Product
Sales Data to
Marketing
Deparmtnent
Start
Send Daily
Invoices / Delivery
Note and CD 15 to
Marketing
Start
Dairies
Phase
End
Collate Daily Sales
and Indents for
each Parlour
Prepare Monthly
Abstracts
Account for Balance
on Hand and Gifts
Prepare Sales Tax
and VAT Statements
Prepare Monthly
Abstracts and
Bound Book for
Audit Purposes
MKT.01.03 Special Order Milk Sales
Dairies
Marketing Office
Customer
Phase
Start
Customer Requests
the Marketing
Department for
Special Order for
Milk
Customer Pays for
Milk at Marketing
Department
Marketing
Department Collects
the Order
Accept Payment
and Request Dairy
Accept Delivery
Production of Milk
End
Transport and
Delivery at
Designated Location
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3.5.2. Pricing
Date
Interviewee(s)
Finance),
Process Owner(s)
Interviewer
Mr. Vijyendra Niranjan (PwC)
Location
Marketing Office at Nandanam
Time
2 pm
Process description
MKT.02. Pricing
The pricing decision for Aavin is determined by multiple stakeholders including the Government and
the Federation.
MKT.02.01 Pricing for Raw input Milk
The price for raw input milk is provided by the Government of Tamil Nadu in the form of a
Government Order. The Government Order normally contains the price to be paid per litre of milk by
the Federation. This information is converted into a chart mapping prices for various combinations
of FAT and SNF content in the milk. This chart is used to determine the payments to be made for
incoming milk in the Federation dairies.
MKT.02.02 Pricing for Processed Toned Milk
The price for processed toned milk per litre is determined by the Government of Tamil Nadu and
comes in the form of a Government Order. The date of implementation of such prices are also
mentioned in the order and the same is implemented from that particular date.
MKT.02.03 Pricing for other milk varieties and Milk products
For pricing for all other milk varieties and products, the decision of the Federation Managing
Director is considered final. The Marketing Department puts up a proposal for revision of prices (or
for setting of prices in case of new products). Once approved by the Managing Director, the prices
become final on the date of implementation as mentioned in the order.
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Key process inputs

Government Orders, Recommendations and Decisions by Marketing Department and
Managing Director
Key process outputs

Prices to be reflected in all applications

NA
Issues

Current software applications do not have dynamic pricing in-built

Microsoft Office

Software applications have pricing in built

GO’s

Rate Chart
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MKT.02.01 Pricing for Raw Input Milk
Phase
Does Vehicle
have 2 or more
compartments
Is Transport
Union owned or
Private
Transport
Split the Invoice into
the number of
compartments
Union Transport is
added to Milk Bill
Private Transport is
processed and paid separately
JMD Office
Dairies
Start
Invoices for a given
(bill payment)
period are collated
and stored in the
computer system
PwC
End
Milk Cost is a factor
of Fat content,
quantity and
approved rate.
Calculate Total Cost
= Milk Cost +
Transportation Cost
Process and make
payments
Consolidate Milk
Bills for all the
Dairies for a given
Union / Chilling
Centre
110
3.5.3. Customer Complaints / Grievance Management
Date
Interviewee(s)
Finance),
Process Owner(s)
Interviewer
Mr. Vijyendra Niranjan (PwC)
Location
Marketing Office at Nandanam
Process description
MKT.03.01 Manage Customer Complaints
Customer Complaints and Grievance Section is headed by an AGM who also acts as the PRO for the
organization.
Complaints are submitted to the department via the following channels

Toll Free Number on which complaint is recorded

E-Mail

On Telephone to the AGM PRO CC
All the complaints are recorded and collated in a complaints register Each complaint is directed to
the appropriate personnel for redress. For example, if it is related to quality of milk, the respective
dairies may be notified, otherwise the zonal DGMs are notified of the complaint. If required, visits are
performed to the complainants site. The complaints may be closed or redressed by the appropriate
authority. This is recorded in the complaints register.
The AGM performs a random check to ensure that the complaints as recorded and redressed in the
register are correct. Some of the complaints (ex. Related to smart card) are not processed as there is a
cycle for issue of smart cards. Website www.aavinmilk.com/complaints is used for this purpose. This
is hosted by M/S Silicon House company
A weekly summary comparing the number of complaints (this week to the previous week) is sent to
DGM, GM, JMD and MD for perusal.
MKT.03.02. Media Events Recording and Circulation
Daily collection of articles of interest regarding Aavin is prepared and collated. Appropriate articles
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are shared with the senior management through SMS early in the day. Newspaper clippings are
collected and compiled and sent to the respective senior officers for perusal.
There are approximately 29 senior officers to whom messages (SMS) are being sent on a daily basis.
English and Tamil Newspapers and journals are scanned for news articles.
Key process inputs

Customer Complaints, Newspapers, Magazines, Other media, Press, etc.
Key process outputs

Issues to be reflected in all applications

NA
Issues

Current processes are done manually and there are no IT application in use. Computer is
used as a typing tool and for generating summary reports.

Microsoft Office

MKT.03.01 Manage Customer Complaints
Start
Submit Complaints
to the Department
via any of the
Channels
Field Visit
performed to
Complainants
Premises
Close Complaints
and Update
Complaints
Register
End
Complainant
Phase
Yes
Complaints are
recorded and
collated in the
Complaints Register
Complaint Directed
to appropriate
personnel for
redress
Is a Field Visit
Required
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3.6. Production
3.6.1. Manage Production (Metro Dairies)
Date
10th September 2014
Interviewee(s)
Mr. S Rajendran (DGM – MP),
Process Owner(s)
Interviewer
Mr. Umakant Singh (PwC), Ms. Suganthi Chikannan (PwC), Mr. Dinesh
Manoharan (PwC), Mr. Vijyendar Niranjan (PwC)
Location
Ambattur Dairy
Process description
TCMPF manages its milk and milk products requirement through the Metro Dairies at Madhavaram,
Sholingnallur and Ambattur and milk products from Ambattur products plant. Apart from this, milk
is also procured from the Milk Unions for satiating the requirements of Chennai. The Unions source
the milk from the milk societies directly or through the Chilling Centers (CC) and Bulk Milk Centers
(BMC).
PP.01.01 Milk production (Metro Dairies)
Based on the milk movement plan and the metro market requirement of the finished products, the
processing activities for each Metro Dairy is planned accordingly. All the metro dairies receive raw
milk through road tankers either from district union dairies or directly from the CC or BMC. As and
when the road tankers arrive at the gate of the metro dairy, the seal numbers of inlet and outlet seals
are verified by the security personnel. In case of any variation in the seal number, the same is
informed to the duty shift officer for the necessary corrective procedure. After the security clearance,
the weighment personnel will enter the details like Invoice number, invoice quantity and quality,
source, type of milk (MM and SSM), name of the vehicle contractor, seal number, departure time and
arrival time. Any deviations noticed to the prescribed procedure like travelling time, seal number,
quality, incomplete details in the invoice etc. should be brought to the notice of the duty shift officer
and only after corrective action the tanker would be sent for weighment.
After weighment at weighbridge, the tanker comes to the unloading dock. The quality department
checks the Inlet seal number and takes milk sample to test the quality of the milk and enters Fat,
SNF, MBRT, temperature etc. into the Quality Control Processing Register. Once the quality is
verified and authenticated, the production unit checks the outlet valve seal number and unloads the
milk tanker to raw milk SILO and the production and processing activity begins. Statement of raw
milk receipts is actually used for accounting for milk received from the sources (Main Dairy/ FBD/
CC/ BMC).
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Milk Processing
After the raw milk receipts, based on the opening balance of the various types of finished products
(different types of processed milk) and the marketing indent, the production plan is carried out for
the reconstitution of SMP and recombination of butter. On arriving at the quantities of various types
of milk to be produced, and also based on the raw milk quality, the calculation for each and every
batch of milk is carried out i.e. various inputs. After the processing and standardization, each and
every batch is tested by the Quality Control wing and cleared for packing (with the batch no, date and
quality report for traceability)/ dispatch to market. Control Room at the Dairy prepares the Working
Sheet and Delivery Schedule for route-wise and depot-wise distribution of milk.
Day Book is prepared at the end of the day with details of the total milk receipts, quantity of various
types of milk produced, quantity of SMP and butter used, and the disposal to the market. Form No 15
(CD 15) document is prepared by Marketing Control Room highlighting the total quantity of milk (of
each type)/ products received and is endorsed by Production.

Milk accounting is done in two shifts/ day.

Raw Milk received is also accounted for as 1st shift (00 hrs to 12.00 hrs) and 2nd shift (12.00
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hrs to 00 hrs) in the reception statement.

For milk production account, the raw milk receipt from previous shift is taken for the
accounting system.

The production accounting (including raw milk and processed milk statement) may be
changed to real time (00 – 24 hrs) in future.
PP.01.02 Preparation of Daily Production Plan
This document describes the processes involved in preparation of Daily production plan for all the
production units (types of milk and milk products).
Monthly production plans are prepared based on the indents received through card sales and looking
at the trends for cash sales. Monthly plans are a rough estimation of market demand whereas the
Daily production plan is more detailed and pronounced.
Based on the Monthly production plan and the indent received from the customers, Marketing gives
the Production Order to Production on a day-to-day basis. This order contains quantity, type of
product (milk/ product) with specifications (size, flavor, etc.). Also based on the requirement of milk
for Chennai, the Planning Section manages the conversion from/ to butter and skimmed milk powder
(SMP) to manage during the lean and flush seasons.
The copies are received by Production and they plan for the materials and consumables needed for
the same. The inventory position of the same is noted (milk position in silos, raw materials,
consumables etc.) and indent is placed to the stores for issuing the materials if in stock. If not in
stock, notice is issued to the purchase to raise a purchase requisition and purchase process is
followed. Also a check is placed to see if the resources (labour) have reported on duty and accordingly
the work is allocated. Any deviation in the production plan will be discussed in the daily production
review meeting and suitable action will be taken. If there is any non-conformity in the finished
product then that is decided as re-process in consultation with quality control department. A copy of
daily production plan and production report is sent to top management.
PP.01.03 Manage consumption of stock
The actual consumption of materials, chemicals and consumables is taken into account on a day to
day basis. The opening stock, closing stock, stock issued and stock returned are verified. The stock
accounting is maintained in a separate stock register. Production department generates material
indent and utilization statement along with OB and CB of each material on a daily basis. If any
material falls below the safety stock levels, request is issued to purchase for carrying out the purchase
process.
Key process inputs
PP.01.01 Preparation of Daily Production Plan: Monthly Production Plan, marketing indent, Delivery
Challan (Invoice)
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PP.01.02 Manage consumption of stock: Daily Production Plan, FIR
Key process outputs
PP.01.01 Preparation of Daily Production Plan: Standardization schedules, Milk stock statements,
Daily Milk Receipt Statements (DMR), Fat & SNF loss statement (Daily, Monthly, Annual), Daily
Production Plan, Production Order
PP.01.02 Manage consumption of stock: Stock consumption report

Issues

Lack of transparency in Material balancing (consumption of materials for appropriate
quantities of production including losses)

Plant and machinery register presently does not have any replacement of spares, values
along with depreciation and updation to current status

Additional information of Equipment like efficiency, next maintenance dates etc. need to be
made available online for improved production planning

Energy efficiency study w.r.t. Electricity, furnace oil, water etc. on a continuous basis with
necessary

Reports regarding analysis for raw milk receipts like deviations in quantity, quality w.r.t. the
delivery challans (invoice) from the source, transport contractor, tanker number is not
possible

No visibility on the approved list of milk tankers and the contract validity period

Calculation on overheads/ production cost-per litre for each and every Metro Dairy is a long
drawn process and not real time. There is no way to determine the authenticity of the
various cost factors.

Traceability of raw materials for production/ purchases is not possible today

Foxpro based system for Milk Accounting, Production Planning, Milk Billing and
Distribution, Transport Billing
Raw Milk reception statement, Standardization schedules, Milk stock statements, Daily Milk Receipt
Statements (DMR), Fat & SNF loss statement (Daily, Monthly, Annual), Daily Production Plan,
Production Order, Stock consumption report, Day Book, Stock statements (monthly and annual - for
MM, SSM and all raw materials and inputs, finished products), Daily FIR
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3.6.2. Manage Production (Feeder Balancing Dairies)
Date
10th September 2014
Interviewee(s)
Mr. R. Thyagarajan (DGM – Production)
Process Owner(s)
Mr. R. Thyagarajan (DGM – Production)
Interviewer
Mr. Sridhar Ramananthan (PwC),
Location
Feeder Balancing Dairy (Salem Union) and Namakkal CC
Process description
PP.02.01 Milk production (Feeder Balancing Dairy)
Feeder Balancing Dairies (FBD) has the ability to manage surplus milk (during flush season) and
convert the same into butter, ghee and milk powder that can be put to use during lean season.
Based on the milk movement target the Union procures the milk at the society level and it transports
to the nearest CC/ BMC and to the Main Dairy. As per the milk movement plan for Metro Dairy, the
required quantity of milk is sent from the BMC and CC. The balance milk is dispatched to Main Dairy
for further processing through road tankers.
As and when the road tankers arrive at the gate of the dairy, the seal numbers of inlet and outlet seals
are verified by the security personnel. In case of any variation in the seal number, the same is
informed to the duty shift officer for the necessary corrective procedure. After the security clearance,
the weighment personnel will enter the details like Invoice number, invoice quantity and quality,
source, type of milk (MM and SSM), name of the vehicle contractor, seal number, departure time and
arrival time. Any deviations noticed to the prescribed procedure like travelling time, seal number,
quality, incomplete details in the invoice etc. should be brought to the notice of the duty shift officer
and only after corrective action the tanker would be sent for weighment.
Milk received is planned to be sent to Chennai (to satiate Chennai requirement) and then planned for
local sales. Surplus quantity is sent to be converted to butter and SMP.
checks the Inlet seal number and takes milk sample to test the quality of the milk and enters Fat,
milk tanker to raw milk SILO and the production and processing activity begins. Statement of raw
milk receipts is actually used for accounting for milk received from the sources (CC/ BMC).
Main Dairy also receives milk from societies (MPCS) in cans and the receipt process is done as
explained above.
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Milk Processing at FBD
On receipt of milk (from tanker, cans), it is sent to a chiller (chilled to 6 oC) and then to raw milk
storage and then pasteurized and send to the regeneration section. After this the milk is sent to the
homogenizer where pressure of 180 kg/cm2 to 40 kg/cm2 is applied. After this the milk is pasteurized
at 75 oC for 15 seconds and then chilled at 5 oC and after standardization its again chilled at 4 oC. It is
then sent for sachet filling and sent for dispatch after storing at 5 oC. The milk can also be sent to
road tanker and sent for dispatch.
Surplus milk that is received (after sending to Chennai and planned for local sales) is sent for
separation to cream (30 – 45% fat) and skim milk (0.05 to 0.1% fat). After conversion to cream it is
pasteurized at 85 oC for 15 seconds and sent for chilling at 8 – 10 oC. After this the cream, is sent to
the storage tank and stored at 10 – 12 oC for ageing which would be used for making butter. Skim
milk is pasteurized at 75 oC for 15 seconds and sent to storage after chilling at 5 oC. This milk is sent
for conversion to powder or to the road tanker for filling.
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Production of Butter
After ageing the cream for 3-4 hours at 10 – 12 oC, it is sent to the CBM (Continuous Butter Making
machine) or to the churner (batch type). In the former cooking butter of 81-84% fat is received and
send for packing. Some part of the aforementioned cooking butter is also sent to the melting vat for
conversion to ghee. The churning in the CBM also causes fresh buttermilk to be generated that is
chilled at 8 oC in the raw milk tank. Cream that is sent to the churner (batch type) can have color
added to it and after washing and working on it can be made into table butter (80.5 – 82 %fat) or
cooking butter (82 – 83% fat). After packing the butter is sent to BCR for hardening where it is stored
at 5 – 10 oC and then stored in deep freezer with temperature of -15 to -20 oC and then sent for
dispatch or to the melting vat for conversion to ghee.
Production of Ghee
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Butter is heated in the melting vat at 80 oC and sent to the ghee kettle for boiling at 108 – 112 oC.
Butter milk is drained as the aforementioned process happens. The ghee is sent from the kettle to the
clarifier and to the settling tank. After this it is sent for packing in appropriate jars and stored at
room temperature and sent for dispatch.
Production of SMP (Evaporation)
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Pasteurized skim milk is pasteurized at 90 oC for 15 seconds and condensed in three stages i.e. 63 –
72 oC, 53 – 58 oC, and 47 – 51 oC. After this the milk is condensed in a milk tank at 50 – 55 oC.
Production of SMP (Dryer)
Condensed milk is sent to dryer where temperature is maintained at 185 – 190 oC and the SMP is
passed through a suction and cooking fan and packed in bags at 40 oC and stored in the godown.
After the raw milk receipts, based on the opening balance of the various types of finished products
(different types of processed milk) and the marketing indent, the production plan is carried out for
the reconstitution of SMP and recombination of butter. On arriving at the quantities of various types
of milk to be produced, and also based on the raw milk quality, the calculation for each and every
batch of milk is carried out i.e. various inputs. After the processing and standardization, each and
every batch is tested by the Quality Control wing and cleared for packing (with the batch no, date and
quality report for traceability)/ dispatch to market. Control Room at the Dairy prepares the Working
Sheet and Delivery Schedule for route-wise and depot-wise distribution of milk.
Day Book is prepared at the end of the day with details of the total milk receipts, quantity of various
types of milk produced, quantity of SMP and butter used, and the disposal to the market. Form No 15
(CD 15) document is prepared by Marketing Control Room highlighting the total quantity of milk (of
each type)/ products received and is endorsed by Production.

Milk accounting is done in two shifts/ day.

Raw Milk received is also accounted for as 1st shift (00 hrs to 12.00 hrs) and 2nd shift (12.00
hrs to 00 hrs) in the reception statement.
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
For milk production account, the raw milk receipt from previous shift is taken for the
accounting system.

The production accounting (including raw milk and processed milk statement) may be
changed to real time (00 – 24 hrs) in future.
Production of Milk Products
This document describes the processes involved in preparation of Daily production plan for all the
production units (types of milk and milk products).
Monthly production plans are prepared based on the indents received through card sales and looking
at the trends for cash sales. Monthly plans are a rough estimation of market demand whereas the
Daily production plan is more detailed and pronounced.
Based on the Monthly production plan and the indent received from the customers, Marketing gives
the Production Order to Production on a day-to-day basis. This order contains quantity, type of
product (milk/ product) with specifications (size, flavor, etc.). Also based on the requirement of milk
for Chennai, the Planning Section manages the conversion from/ to butter and skimmed milk powder
(SMP) to manage during the lean and flush seasons.
the same. The inventory position of the same is noted (milk position in silos, raw materials,
consumables etc.) and indent is placed to the stores for issuing the materials if in stock. If not in
stock, notice is issued to the purchase to raise a purchase requisition and purchase process is
followed. Also a check is placed to see if the resources (labour) have reported on duty and accordingly
the work is allocated. Any deviation in the production plan will be discussed in the daily production
review meeting and suitable action will be taken. If there is any non-conformity in the finished
product then that is decided as re-process in consultation with quality control department. A copy of
daily production plan and production report is sent to top management.
The actual consumption of materials, chemicals and consumables is taken into account on a day to
day basis. The opening stock, closing stock, stock issued and stock returned are verified. The stock
accounting is maintained in a separate stock register. Production department generates material
indent and utilization statement along with OB and CB of each material on a daily basis. If any
material falls below the safety stock levels, request is issued to purchase for carrying out the purchase
process.
PP.02.04 Cattle Feed Plant
In case of cattle feed plant, the monthly target for production is fixed by the Management and
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accordingly the unit plans for achieving the same.
Key process inputs
PP.02.01 Preparation of Daily Production Plan: Monthly Production Plan, marketing indent, Delivery
Challan (Invoice)
Key process outputs
PP.02.01 Preparation of Daily Production Plan: Standardization schedules, Milk stock statements,
Daily Milk Receipt Statements (DMR), Fat & SNF loss statement (Daily, Monthly, Annual), Daily
Production Plan, Production Order

Issues

Lack of transparency in Material balancing (consumption of materials for appropriate
quantities of production including losses)



necessary

Reports regarding analysis for raw milk receipts like deviations in quantity, quality w.r.t. the
delivery challans (invoice) from the source, transport contractor, tanker number is not
possible

No visibility on the approved list of milk tankers and the contract validity period

Calculation on overheads/ production cost-per litre for each and every Metro Dairy is a long
drawn process and not real time. There is no way to determine the authenticity of the
various cost factors.

Traceability of raw materials for production/ purchases is not possible today

Foxpro based system for Milk Accounting, Production Planning, Milk Billing and
Distribution, Transport Billing
Raw Milk reception statement, Standardization schedules, Milk stock statements, Daily Milk Receipt
Statements (DMR), Fat & SNF loss statement (Daily, Monthly, Annual), Daily Production Plan,
Production Order, Stock consumption report, Day Book, Stock statements (monthly and annual - for
MM, SSM and all raw materials and inputs, finished products), Daily FIR
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3.6.3. Manage Production (Product Dairy)
Date
10th September 2014
Interviewee(s)
Mr. K Selvaraju (DGM – Production),
Process Owner(s)
Mr. K Selvaraju (DGM – Production),
Interviewer
Mr. Sridhar Ramananthan (PwC), Mr. Umakant Singh (PwC), Ms. Suganthi
Chikannan (PwC), Mr. Dinesh Manoharan (PwC),
Location
Ambattur Product Dairy
Process description
PP.03.01 Manage Product Production
Based on the indents received from the Control room, Products Marketing wing, the production plan
is prepared for the products manufacture. The following products are produced daily
1.
Sweetened Khoa
2. Dates Khoa
3. Milk Peda
4. Mysorepa
5.
Gulabjamun
6. Curd in sachets & Special curd in cups
7.
Probiotic curd
8. Lassi sachet and Probiotic Lassi
9. Butter milk Ordinary and Special
10. Ice cream varieties in cups, cones, sticks, balls and Novelties
11. Paneer
12. Yoghurt
13. Chocolate
14. Kulfi and Long kulfi
For production of milk products, the milk is received in tanker from Ambattur Dairy, raw materials
and ingredients are procured from the market / approved supplier / FBD through purchase section at
JMD’s Office. Steam, electricity and metro water are being received from Ambattur Milk Dairy. Now
New products Dairy is under construction which will de link Power, Steam, Water from Ambattur
once it starts commissioning.
checks the Inlet seal number and takes milk sample to test the quality of the milk. Test results of Fat,
milk tanker to raw milk storage tank.
As per the standard fixed each and every product standardization of product mix is prepared,
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processed and packed in cups and pouches. Batch no., MRP, Use by date, best before date are coded
in the packing material before packing. The Quality Control wing clears the product quality while
processing and dispatching to market. Control Room at the Products Dairy prepares the Working
Sheet and Delivery Schedule for route-wise and channel-wise distribution of milk products and
monitors supply of products to Parlours and FROs as per marketing demand.
Daily accounts is prepared at the end of the day with details of the total milk receipts, quantity of
various types of products produced, quantity of ingredients used, and the disposal to the market.
Form No 15 (CD 15) document is obtained from Marketing Control Room for the total dispatch of
various products through various routes.
This document describes the processes involved in preparation of Daily production plan for the
production unit (types of products).
Monthly production plans are prepared based on the indents received and looking at the trends for
sales. Monthly plans are a rough estimation of market demand whereas the Daily production plan is
more detailed and pronounced.
Based on the Daily production plan and the indent received from the customers, Marketing gives the
Production Order to Production on a day-to-day basis. This order contains quantity, type of product
with specifications (size, flavor, etc.).
the same. The inventory position of the same is noted (milk position in storage tank, ingredients,
consumables etc.) and indent is placed to the stores for issuing the materials. If not in stock, notice is
issued to the purchase section to raise a purchase order. Also a check is placed to see if the resources
(labour) have reported on duty and accordingly the work is allocated. Any deviation in the production
plan will be discussed in the daily production review meeting and suitable action will be taken. If
there is any non-conformity in the finished product then that is decided as re-process in consultation
with quality control department. A copy of daily production report is sent to top management.
The actual consumption of raw materials, ingredients, chemicals and consumables is taken into
account on a day to day basis. The opening stock, closing stock, stock issued and stock returned are
verified. The stock accounting is maintained in a separate stock register. Production department
generates material indent and utilization statement along with OB and CB of each material on a daily
basis. If any material falls below the safety stock levels, request is issued to purchase section for
carrying out the purchase process.
Key process inputs
PP.03.01 Preparation of Daily Production Plan: Based on the marketing indent, Delivery Challan
(Invoice)
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Key process outputs
PP.03.01 Preparation of Daily Production Plan: Milk and products production, dispatch and stock
statements.

NA
Issues



necessary

Microsoft Office
1.
2.
3.
4.
5.
6.
7.
Raw Milk reception record
Daily Production Plan
Ingredients consumption statement
Day Book
Daily products production and dispatch account
Stock statements (monthly and annual - for raw materials and ingredients, finished
products)
Daily FIR
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Phase
Start
Marketing
Monthly
production plan
(card sales report)
Prepare Production Order
containing quantity, type of
product (milk/ product) with
specifications (size, flavor, etc.)
Production
Production Order
Receive
Production Order
Manpower
available?
Yes
Materials
available?
Yes
Prepare Daily
Production Plan
End
No
Plan for substitute
Details of conversion between milk to
butter and skimmed milk powder
(SMP)
Purchase
Planning
No
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Purchase
materials
127
Phase
Start
Production
No
Daily Production
Plan
Below safety
stock levels
Yes
Raise indent
Execute
production
Generate
Production report
End
Purchase of
materials
Accounts
Purchase
FIR (containing
opening stock,
consumption in
the previous day)
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Consumption and
stock report
including O/B, C/
B
128
3.7. Personnel & Administration
3.7.1. Managing Employee Recruitment, Performance & Retirement
Date
23rd September 2014
Interviewee(s)
S. Mahendran (Manager Admin) – 9445250497
P. Raghudevan (DM(O) – 9176513200
Suguna Rajan (DM – Office) – 9380268853
Process Owner(s)
Interviewer
Location
Process description
PA.01.01 Recruitment Process
Based on the vacancy list, internal promotion process takes place. The remaining vacancy positions
are filled through Employment Exchange. The Personnel section sends the requirement details of the
positions to the exchange based on which the list of candidates are forwarded to the personnel
section. As per the special by-laws of TCMPF for those eligible candidates who comply with the
norms (recruitment standard for that post) will be sent call letters to attend Written Test / Interview.
Interview Committee is formed for selection of candidates with proper approval. After Written Test,
the qualified candidates are requested to attend personal interview before the Interview Committee.
Candidates found suitable by the Interview Committee will be issued Appointment Orders. Copy of
Appointment Order will be given to Accounts. For unfilled vacancies and if the selected candidates
did not join, recruitment procedures will start again.
PA.01.02 Manage Onboarding of employees
Candidates found suitable by the Interview Committee will be issued Appointment Orders. Copy of
Appointment Order will be marked to Accounts section. In the Appointment Order, it is informed
that the candidate should join on or before a specified date. If a person requests time to join, it will be
considered after obtaining required approval.
On the date of joining, individual should furnish data in the Service Register created for each
employee that contains all the details of the employees.
PA.01.03 Training & Induction
An Induction Schedule is prepared with a view to impart knowledge about departments / functions of
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the company. After joining of personnel, they are required to adhere to the Induction Schedule.
After the induction programme, the new recruits are allocated to the User Departments as per
requirement by the Personnel Section. All the new recruits will be on probation for one year during
which period their performance will be observed by obtaining quarterly wise reports from the
departments concerned. On successful completion of the probation period the services of the
candidates are regularized and the annual increment due to them on completion of one year is
granted. If the performance of the candidates is not satisfactory, their probation may be extended for
a further period of six months.
PA.01.04 Performance Management Process
Annual Increment Process
The Annual Increment process has 4 increment cycles per year (1 st of Jan, Apr, Jul and Oct). The
increment of 3% for all the cadres is fixed as per the Government norms.
Elevation Process
This elevation process is applicable if an employee continues to be in a designation for 10 years, he is
eligible for selection grade elevation with an increment of 3%+3% on completion of 10th year. In case
of the employee continues to be in the same designation for another 10 years, he is entitled to special
grade elevation with an increment of 3%+3%. If the employee continues for another 10 years, the
employee is eligible for stagnated increment /Bonus increment of 3% (i.e. at the end of 30 th year).
Promotion Process
The promotion for an employee is considered on the following factors:




Vacancy
Seniority
Suitability Report ( Performance Appraisal from the unit officer)
Vigilance & Industrial Relations section Report
Based on the seniority list in the feeder category promotion will be given after receiving suitability
report from the officer concerned and No objection certificate from Vigilance & IR section. The
promotion will be given based on the TCMPF By-laws. The promotion benefit as per rules viz. will be
3% (pay + Grade pay) and revision of the grade pay as applicable to the category.
Note: With regard to filling up post of AGM & above Personnel Committee is the Competent
Authority.
At the time of each process of increment the Personnel section will prepare increment sanction
details along with the Service Registers of the employees of respective increment cycle and sends it to
the accounts section for necessary Service Verification Certificate. The Accounts section verifies the
Service Register with the Pay bill documents furnish SVC for sanctioning the increment for the
employee and on recording the necessary remarks in the service register.
Based on the SVC obtained from the Accounts section, the Personnel section at HO prepares the
Annual increment details in a specified format and on obtaining approval for the same from GM
(Admin). The sanctioned increment is recorded in the Service Register and the copy of increment is
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issued to the Pay Bill section for making changes in the current pay bill/ pay master of the respective
employee. Pay bill executive will make the necessary changes in the payroll process and the
increment details are recorded in the Pay Bill Arrangement Register.
Training & Development
Key process inputs

Manpower Requirement from departments

Service Register

Approval Note

Vacancy List

Seniority List

Suitability report

Vigilance Report

IR section Report

List of candidates
Key process outputs

Appointment Order

Induction Completion Report

Regularization Report

Necessary changes in the Pay Bill of the employee

Elevation Order

Promotion Order

NA
Issues


NA

Pay Bill Arrangement Register

Service Verification Certificate

Service Register

Cadre Strength
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3.7.2. Leave Sanction
Date
23rd September 2014
Interviewee(s)
Process Owner(s)
Interviewer
Location
Process description
PA.02.01 Casual Leave/ Compensation Leave/ Restricted Holidays
The Employees seeking for leave shall submit a Leave letter which should be approved by competent
authority. The approved leave letter to be submitted to the Personnel section to record the details of
leave in the CL/CPL/RH Register. Based on the availability of leave at credit of the employee the
personnel section deducts from the balance leave in the register.
Leave at credit for a year
Casual Leave – 12 Days
Compensation Leave – Maximum 20 days (To be taken within 6 months)
Restricted Holidays – 3 days (Only for Administrative staff)
PA.02.02 Privilege Leave/ Annual Leave with Wages (PL/ALWW*)
To avail PL/ALWW prior approval must be obtained compulsorily from the competent authority. A
letter by each individual to be requested and based on the availability in the Service Register the
Leave sanction is being put up for approval to the competent Authority. The sanction copy is given to
the individual and one copy to the accounts section for claiming salary to the individual. At the time
of rejoining for duty, a joining report is required to be submitted and obtain approval from the
competent Authority. Leave details of PL/ALWW are recorded in the Service Register and shall be
attested by GM (Admin). The availed leave is deducted from the leave balance available on credit in
the Service Register.
PA.02.03 Surrender Leave Process
PL leave can be encashed once in a year / once in two years for a maximum of 15 days or 30 days
respectively. In case of ALWW, a maximum of 15 days of leave can be encashed once in a year. Details
of Surrender of PL/ALWW are recorded in the Service Register and shall be attested by GM (Admin).
The surrendered leave is deducted from the leave balance available at credit in the Service Register.
*earned leave for Dairy workers
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Medical leave application should be enclosed with Medical Certificate. Maximum no. leave can be
taken for 59 days.
PA.02.04 Sick Leave#/ Unearned Leave on Medical Certificate
In case of availing an unearned leave on Medical Certificate an employee can avail at a time for 59
days. The Sick leave for the dairy workers can be availed for a maximum of 12 days per year as per the
Factory Act. Medical Certificate to be enclosed along with the leave letter within three days of availing
the leave. At the time of rejoining the employee must submit a Fitness Certificate along with joining
report. On approval obtained from the competent Authority. The Personnel section records the
details of SL available in the Service Register and shall be sanctioned / attested by GM (Admin).
Medical certificate/fitness certificate must be obtained from government civil surgeon.
#For
Dairy workers
PA.02.05 Unearned Leave on Private Affairs
As per the rules, This type of leave can be availed only by the administrative personnel. This leave can
be availed for all purposes. A maximum of 180 days/half pay (i.e. 90 days/ full pay) can be encashed
only at the time of retirement subject to availability of leave at credit. These details are also recorded
in the Service Register.
Note: In case if leave is availed without any balance of leave at credit under SL/CL/PL/CPL, that
particular leave should be treated and recorded as Leave on Loss of Pay. Relevant entries shall be
made in the Service Register on prior approval from GM (Admin).
PA.02.06 Maternity Leave
The female employees can avail a maximum of 180 days for maternity purpose. The leave can be
availed pre-confinement or post confinement. In case of abortion, a maximum of 42 days of
maternity leave can be availed provided the employee shall submit a certificate from the civil surgeon
certifying for 13 weeks of confinement before abortion. The male employees can avail Special
Casual Leave for a maximum of 7 days to assist the spouse in case of abortion.
Key process inputs

Leave application from Employees specifying the nature of leave

Medical Certificate/Fitness Certificate

Details of leave at credit
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133
Key process outputs

Leave sanction based on availability

Sanction Copy for Salary claim of PL/ALWW

Respective leave deduction from the Leave Balance in Service Register/ Leave Watch register

Issues

There are no written document of the details for leave eligibility

Employees convert the type of leave even after the sanction of the leave

NA

CL/CPL/RH Register

Service Register

Leave watch register
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3.7.3. Managing employee loans, permissions, awards &
punishments
Date
23rd September 2014
Interviewee(s)
Process Owner(s)
Interviewer
Location
Process description
PA.03.01 Study Permission
If an employee wishes to pursue any degree, diplomas, certifications, etc. during the service, the
employee is required to obtain permission from Managing Director/ Joint Managing Director. Based
on the approval after completion of the course necessary entry in the Service Register is to be made.
PA.03.02 Punishment & Awards
In case of any disciplinary violations by an employee, the section officer raises a complaint to the unit
officer. Based on the complaint the IR section issues a memo to the employee seeking explanation for
the violation committed. Based on the reply, the management will take decision on Award of
punishment for the same. The details of the punishment should be recorded in the Service Register of
the employee.
Meritorious award and completion of 25 years of service without adverse remarks also recorded in
Service Register.
PA.03.03 Availing Federation Long Term loans
An individual in order to avail loans for the purpose of HBA/house site/ vehicle/ medical
reimbursement/ health fund/marriage shall raise a request to the Personnel Section. Based on the
Permission Order from the GM (Admin) the approval is sent to the finance section for sanctioning
advance. The details may be recorded in the Service Register.
PA.03.04 Leave Travel Concession (LTC)
LTC can be availed in a block year (i.e. once in four years). The employee can avail concession for
both the trips in the block year. If the employee’s retirement is due within the next two years he is
entitled for only one way trip concession. The individual should obtain prior approval in order to
avail LTC. LTC can be availed on CL/PL/CPL/ALW. The sanction / rejoining details of the LTC is
recorded in the Service Register.
PA.03.05 Transfer Process
Based on the individual request or management’s decision an employee is transferred to any
unit/unions. The Service Verification Certificate to be obtained in the Service Register and sent to the
respective unit. On joining at the respective unit/union, date of joining report is sent to the previous
unit/union. Based on the joining report the Paybill section prepares a Last Pay Certificate (LPC) and
sends to the respective unit/union to transfer the paybill to the joining unit/union. Transfer in & out
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entries should be made in the Service Register of the respective employee.
Key process inputs

Individual Requisition

Form for availing LTC

Last Pay Certificate

Requisition to Employment Exchange for suitable candidate list / Seniority list
Key process outputs

Permission Order

Memo

Punishment Order

List of Candidates from Employment Exchange /Seniority list

Issues


NA

Service Register
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3.7.4. Administration
Date
Interviewee(s)
23rd September 2014
S. Mahendran, Manager (Admn) - 9445250497
D. Prinston, DM(O), retd.
K. Sivakumar, Jr. Exe (O)
Process Owner(s)
Interviewer
Mr. Sridhar Ramanathan, (PwC), Mr. Guru Krishna Chandar (PwC)
Process Description
PA.04.01 Attendance Monitoring
Separate attendance Register in respect of all employees up to the cadre of Mangers is maintained by the
Admin section. Abstract of the Attendance is prepared and tallied with current strength and submitted to
GM (Admin) daily. Supporting evidences such as Leave Letter, Permission Letter, OD slip etc are submitted
along with the Daily attendance abstract.
PA.04.02 Tapal Monitoring
All external and internal Tapals are received by the Tapal Section and entered in the Tapal Incoming
Register. All Tapals are submitted to Managing Director for perusal. After perusal by the MD, the same will
be submitted to GM (Admin). On receipt of tapals from the GM (Admn) all tapals will be segregates section
wise and assigns the DR number for each tapal. The reference number and date of tapals are recorded in the
Distribution Register concerned and issued to the concerned staff after obtaining signature.
PA.04.03 Out of Pocket Expenses (OPE) / Holiday Wages /Bus Fare to Light Vehicle Drivers
(LVDs)
All the LVDs are eligible for the payment of OPE/Holiday Wages / Bus fare as detailed below.
OPE
These claims are verified with entries made in the Vehicle Log book (Part-I) by the Admin Section and
necessary approvals for the claims are obtained from GM(Admn). Based on the approval the finance section
releases the payment to the LVDs.
No. of hours On-Duty
First 8 hours
Upton Next 4 hours
More than 4 hours
OPE claim (Rs.)
No OPE
Rs.60/day
Rs.65/day
Holiday wages
If the LVDs work during holidays, they are entitled for either Holiday claim of Rs.95/- / 8 hours or
compensation leave. OPE claim is also applicable.
Bus Fare
Actual Bus fare claimed by the LVD is being paid.
Record Maintenance
Disposal files handed over to Record section which will be stored based on nature of disposal as detailed
below.
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



L Dis
K Dis
D Dis
R Dis
-
Lodged Disposal - to be stored for 1 Year
Keep Disposal
- To be stored for 3 Years
Detained Disposal - To be stored for 10 Years
Retained Disposal - To be stored permanently
PA.04.04 Purchase of Office Equipment /Stationeries
Office Equipment / Stationeries purchased by Admin section. Any other purchase carried out by other
section, stock entry will be done by the Admin section.
Key Process Inputs
 Attendance Register
 Incoming Tapals
 Files to be maintained at the record section
Key process Outputs
 Response to Tapal
 NA
Issues

IT Application currently in use

NA
 Tapal incoming register
 Distribution Register
 MD chamber Tapal Register
 Personal Register
 Attendance Register
 Daily Attendance Abstract
 OD Register
 Asset Register
 Sundry Asset Register
 Miscellaneous Register
 Office Equipment Register
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3.7.5. Vehicle Monitoring
Date
Interviewee(s)
23rd September 2014
S. Mahendran, Manager (Admn) - 9445250497
D. Prinston, DM(O), retd.
K. Sivakumar, Jr. Exe (O)
Process Owner(s)
Interviewer
Mr. Sridhar Ramanathan, (PwC), Mr. Guru Krishna Chandar (PwC)
Location
Process Description
PA.05.01 Purchase of New Vehicles
Regarding the condemnation and purchase of New vehicles, a committee will be constituted for analyzing the
Kilo Meter plied and expenditure incurred with reference to the terms and conditions stipulated in the
Government Orders and recommended for the condemnation. On receipt of recommendation, proposal for
the purchase of New vehicle at DGS&D rate will be submitted to Board for its approval subject to availability
of Budget Estimate. On receipt of Boards approval, a proposal will be sent to CMPDD for permission for
condemnation and to purchase of new vehicle. On receipt of permission from the CMPDD, the new vehicle
will be purchased. The condemned vehicle will be handed over to Transport Unit for disposal in Audits.
PA.05.02 Vehicle Monitoring
The details of the entire vehicle are to be recorded in the Part I and Part II Log books maintained for each
vehicle.
Part – I Log book – Driver duty details, vehicle KM details, fuel consumption
Part – II Log book – DOP/ Vehicle details / Expenditure details.
Key Process Inputs
 Condemnation Report
 Proforma Invoice
Key process Outputs
 Advance payment

Issues

IT Application currently in use

NA
 Vehicle Register
 Part I – Log Book
 Part II – Log Book
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139
3.7.6. Vigilance & Industrial Relations
Date
23rd September 2014
Interviewee(s)
A.M. Shahul Hameed (Manager IR, HO)
Process Owner(s)
P. Prabhakar (GM P&A, Head Office)
Interviewer
Location
Process description
PA.06.01 Industrial Relations
Personnel-IR section functions at TCMPF HO under the control of GM (Admin). An officer at the
level of DGM (admin) looks after the activities in the IR wing. DGM (Admin) looks after the files
relating to disciplinary as well as legal matters. Disciplinary matters arise out of inspections/
investigations / enquiry under TNCS Act.
The vigilance findings given by the Vigilance section is taken up for enquiry by the federation and the
department of Vigilance and anti-corruption. The files relating to the disciplinary action initiated by
the JMD’s unit are also processed for orders of the MD whenever the same punishment is required.
Legal cases mainly relating to service and labour matters, conciliation, disputes before the tribunal
and labour court, High court, Supreme court an opinion is also given in respect of legal matters
including drafting of agreements before being placed for enquiry by GM (Admin.) and MD. The IR
section also deals with the Trade Union demands / disputes and welfare matters.
Disciplinary Action
Disciplinary actions against officers in the cadre of AGM and above are dealt in this section including
district unions.
Key process inputs

NA
Key process outputs

NA

NA
Issues

NA

NA

NA
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140
3.8. Planning
3.8.1. Manage conversion of butter and SMP
Date
17th September 2014
Interviewee(s)
Mr. C. Logidass (GM – Planning), Mr. Sundaralingam (DGM – Planning)
Process Owner(s)
Mr. C. Logidass (GM – Planning)
Interviewer
Mr. T. Thanigaivel (Aavin), Mr. Sridhar Ramananthan (PwC),
Location
Head Office
Process description
PL.01.01 Manage conversion to Butter and SMP
The major responsibility that lies with the Planning Department is to manage the conversion of milk
to/ from butter and skimmed milk powder (SMP). The quantities of milk received from the producers
are varied during the summer and winter seasons. It is observed that higher quantity of milk is
received during winter (flush season) than during the summer season (lean season). Excess milk
received during flush season is converted into butter and SMP and stored to be used during the lean
season for matching the demand.
PL.01.02 Prepare milk movement plan
Based on the milk requirement, monthly milk procurement target is fixed by Aavin for the individual
milk unions. Based on the milk procurement trend (of the past month) this number is adjusted and
the detail of the individual district local sales and sales to the Federation is obtained.
Details of the quantity of milk (MM and SSM) to be dispatched to Metro dairies are received from
Ambattur unit. Based on the capacities of the metro dairies, the quantity of milk that has to be
processed in the individual dairies is known. Any surplus that is remaining is planned to be
dispatched to the Feeder Balancing Dairies for processing.
Daily stock of butter and SMP is collected from the individual FBDs. Based on this, Planning
Department assesses if there is sufficient storage space for converted butter and SMP, else they have
to look for options to store (inter location transfer/ outsource for storage).
Planning department assesses the requirement for reconstitution (quantity) for Metro and district
unions and accordingly allocates the stock of butter and SMP. If insufficient stock, Planning directs
for purchase through Up Country market.
Key process inputs
PL.01.01 Preparation of milk movement plan: Monthly procurement target, procurement trend,
district sales to Federation, local milk sales details for individual union, details of milk to be
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141
dispatched to the metro dairies, daily stock position of SMP and butter, storage space at the FBDs
Key process outputs
PL.01.01 Preparation of milk movement plan: Milk movement plan (monthly)

NA
Issues

No online visibility on stock position of butter and SMP

MS Office

Milk Movement Plan
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142
3.9. Projects & Engineering
3.9.1. Managing loans/advances/grants/subsidies
Date
2nd September 2014
Interviewee(s)
Process Owner(s)
Interviewer
Location
Process description
PE.01.01 Advances / loans through planning/finance Section of HO
Federation to Unions (Advances)
The unions raises request to obtain advances from federation for making payment to societies
towards



The supplies made and bills under process
Stock of products available at the union dairies to be lifted by the federation
To be adjusted against future supplies
HO will make adjustment for the bills and recoveries is made either on installment or whole bill
amount
Federation to Unions (Loans)
Unions shall avail only working capital loans with/without interest. The recoveries are made either
through bills or re-payment on a monthly basis.
Unions to societies (Loans/Advances)
The societies can avail advances only against the value of the milk supplied.
PE.01.02 Grants/subsidies/schemes/advances from Govt./other
agencies/banks/Financial institutions


Loans can be availed from Central Govt. / State Govt. /financial institutions (NDDB, etc.)
Loans/Subsidies/grant can be availed from Govt. /funding agency (World bank)
Grants can be availed by both union & federation in the form of capital grant or revenue grant. To
avail grants from the Government, the planning section conducts exploration / identification of the
projects. Assessment of the requirement and preparation of project report by planning section. The
Detailed Project Report is submitted to the /through the government on which the Govt.
communicates the sanction order to HO on receipt of total grant.
As per sanction federation retains its own portion of funds and transfers the proportionate funds to
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143
the union. The unions retain the portion of funds to be implemented by unions and again transfer
remaining funds to be utilized through federation.
After obtaining the funds the unions prepare proposal, tender, specifications, etc. finalizes the PO for
the fund retained. The Inspection is done by either third party / in-house. The Union prepares
proposal for schemes under IDDP (ex: marketing activities, asset creation). Planning section obtains
the sanction order and funds.
Accounts I section receive the allocation details and funds and maintain scheme wise fund balance
details and periodical reconciliation. On completion of the project Utilization Certificate will be
obtained by Planning and is sent to the agency concerned /govt.. The Loan re-payment is monitored
by Accounts I section.
Note: Units/unions purchase certain items for which bills will be given by units to HO who pays to
the supplier /contractor.
Key process inputs

Request for Advance

Detailed Project Report
Key process outputs

Sanction Order

Utilization Certificate

Utilization of assets
Issues

NA

Microsoft Office

Proposals as per format

Register for Grants, loans/ advances

Proposal for Payment

Voucher for payment

Bill payment register

Non-Payment Certificate

Scheme wise fund balance register

Civil Bills and Project Bills Settlement registers

Bills for supply of machinery and works

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144
3.9.2. Managing funds for Capital Investments/Schemes
Date
2nd September 2014
Interviewee(s)
Process Owner(s)
Interviewer
Location
Process description
PE.02.01 Payments for purchase of Plant & Machinery, Equipment, etc.
The provision or funds allotment for purchase of capital items for a particular year is included in the
Budget Estimate & Revised Budget Estimate.
The Planning section of Head office communicates the approved funds from Government or Funding
Agency to the Projects/ Milk Production Section at HO and to the respective unions. The
Projects/purchase section of the union prepares the tender document for purchase of capital items as
per the requirement and conducts the bid process and finalizes the supplier and obtains necessary
approval to prepare separate Purchase Orders for (i) Supply and (ii) Erection & Commissioning.
(i) Supply of Plant & Machinery, Equipment, vehicles, etc.
On receipt of the Plant & Machinery, Equipment, etc. by the TCMPF unit/unions after 3rd party/inhouse inspection of the equipment received and certify the invoice for the supply and prepares a GRN
and sends both the supplier’s invoice and GRN to the Projects Section of HO / Purchase section at the
unions.
The Projects at the HO/purchase Section at the unions shall receive the Inspection Report, certified
supplier’s invoice and GRN and prepare proposal for making 80% of basic price + 100% taxes and
other charges on the supply invoice.
(ii) Erection & Commissioning
On completion of Erection & Commissioning the TCMPF unit/unions confirms the fact of completion
to the projects section of HO / Purchase section at the unions and sends the certified invoice. The
projects section at the HO/purchase Section at the unions prepares the Non- Payment Certificate
sends it along with the proposal for release of payment for balance 20% on basic price of supply and
80% on basic price + 100% of taxes and other charges on the invoice of erection & commissioning.
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145
(iii) Release of Balance payment
On completion of 3 months from the date of completion of Erection & Commissioning, the TCMPF
unit/unions confirm the fact of operation of plant/machinery/equipment to projects section of HO
/Purchase section at the unions. The projects section at HO/ Purchase section at the unions prepares
the Non- Payment Certificate sends it along with the proposal for release of payment for balance
20% on the invoice of erection & commissioning.
Accounts VI section scrutinizes the proposal for payment at every stage and sends the same to
Accounts I section for marking funds availability based on the turnkey project funds or scheme funds.
After obtaining approval from GM (finance) for the payment, the projects section sends approved
proposal to Accounts VI section for preparation of voucher.
Accounts VI section prepares voucher and obtains pass order approval from GM (finance) and record
the details in the payment register. Based on the approved pass order the Accounts I section draws
cheque for the payment and sends the same to Projects section. The Projects section dispatches the
cheque to the supplier along with a covering letter. Accounts II section gets the voucher and makes
entries in Books of Accounts.
Accounts VI section sends debit notes to the units and they make accounting entries in their Books of
accounts.
In some cases, the unions seek technical guidance of the Projects section. In those cases, the
Federation charges a commission for the technical services rendered.
At the union level the bill passing section scrutinizes the proposal and prepares the voucher for
payment and sends to payment section for obtaining approval from GM for making the payment to
the contractor.
PE.02.02 Payments for Civil Bills
As per the provision in Budget Estimate/Revised Budget Estimate for Building construction and civil
works, the civil engineering section at the Head office prepares proposal for civil works under
turnkey basis. With respect to each civil construction work an estimate is prepared with quantities for
each item of work, rate per unit as per schedule of rates of PWD. The contractor is selected through a
tender process and the timelines, payment terms will be mentioned in the agreement. The civil staff
of TCMPF outside Chennai records the quantities of works in the measurement book. For any excess
quantity executed due to various reasons a prior approval from MD has to be obtained.
Note: On the erection & commissioning charges and civil bills TN VAT deduction at source is
applicable and remitted to the commercial tax officer. TDS certificate is issued to the deductee.
Key process inputs
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146

Project Proposal

Govt. approved funds / other agency funds

Purchase Procedure

Inspection Report

GRN

Certified Supplier’s Invoice

Key process outputs

Payments to suppliers

Supply of Goods

Erection & Commissioning

Qualified operation of capital items
Issues

NA

Microsoft Office

Proposals as per format

Register for Grants, loans/ advances

Proposal for Payment

Voucher for payment

Bill payment register


Scheme wise fund balance register

Civil Bills and Project Bills Settlement registers

Bills for supply of machinery and works

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147
INVESTMENTS
Supplier
START
Planning
Section, HO
Purchase of P&M, equipment, etc.
Communicate the
sanction details of
Govt./Other Funding
Which Phase of
project
Prepare invoice for
Completion of
Erection &
Commissioning
Erection & Commissioning
Federation Units/Unions
SUPPLY OF GOODS
Receive goods from
the L1 supplier
Prepare GRN for the
goods received and
certify the supplier’s
invoice
Conduct an
inspection of the
goods received
through a 3rd party
agency/inhouse
committee
Get the supplier’s
invoice certified
with a 3rd party
agency
Communicate the
completion and
sends the certified
invoice
U
Accept debit
notes and entries
in books of A/Cs
Place two separate
orders for Supply &
Erection and
Commissioning
Projects / MP section, HO
Inspection Report
Supplier’s
Invoice(certified)
GRN
Prepares the
specifications for
procurement of
P&M, equipment
etc.
Prepares the Tender
document/
schedules and
Obtain approval
from the competent
authority for floating
of tenders
Select the L1 bid for
procurement
activity
END
Prepare a proposal
for payment
(80% or 20%) of the
invoice raised
Send payment
proposal and NonPayment Certificate
for scrutiny
Prepare a NonPayment Certificate
Dispatch the cheque
to the supplier along
with the covering
letter
Pa
FA.2
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148
Investments
Entrusts the civil
works with TCMPF
and deposits funds
for the turnkey
projects
Civil Engg. Section, HO
START
After completion of
each phase of the
contract furnish
work bills
Proposes for
construction of
building/ civil
structures
Civil staff of TCMPF
at the site records
the quantities of
work executed
Prepare proposal as
per the Budget and
the govt. sanction/
schemes
MEASUREMENT
BOOK
Books of
Accounts
R
Civil Contractor
Proposes for
construction of
building/ civil
structures
Preparation of
Project plan and
estimates as per
rates schedule of
PWD
Recommends for
payment to the
contractor
PwC
Obtain approval
from MD
Verification of the
entries in the
measurement book
and contractor’s
work bills
Accept
Debit notes
U
Work bills are
furnished based on
the quantities of
work executed
According to the
value of civil work
tender is called for
and contractor is
finalized
Agreement is
entered between
the contractor and
DGM-Civil (on behalf
of TCMPF)
Sends a proposal for
payment along with
the work bills
Make payments to
the Civil Contractor
FA.2
Pa
END
FederationUnits/
Unions
Buildings and other Civil Structures
149
3.9.3. Breakdown Maintenance
Date
10th September and 4th November 2014
Interviewee(s)
Process Owner(s)
Interviewer
Mr. Sridhar Ramananthan (PwC), Ms. Suganthi Chikkannan (PwC), Mr.
Dinesh Manoharan (PwC), Mr. Umakant Singh (PwC)
Location
Ambattur Milk Dairy
Process description
MT.01 Breakdown Maintenance
For milk production, the team only manages breakdown maintenance and there is no planned
maintenance being carried out. Spare assets are maintained for all critical equipment. Plant and
Machinery register is maintained with details of date of purchase, warranty and cost details, but any
additions/ modifications to equipment are not captured.
MT.01.01 Intimation of Maintenance
Breakdown registers maintained for processing, packing and services departments in the Milk Dairy
with access to Production and Maintenance personnel. Production team enters the breakdowns in the
register with details and date and time.
MT.01.02 Mobilization of resources
Maintenance team inspects and identifies the nature of the breakdown. The team checks for
availability of materials and manpower and mobilizes the same. Intimate Purchase team in case the
resources are in short supply for them to carry out the Purchase process.
MT.01.03 Carry out Maintenance, record the task performed and release asset for use
Maintenance team carries out the maintenance activity and updates the breakdown register with the
resources utilized.
The Production head reviews the breakdown register on a daily basis with the AGM – Maintenance.
Key process inputs
MT.01.01 Intimation of maintenance: Breakdown details in Register
MT.01.02 Mobilization of resources: Inventory position, task list for maintenance
MT.01.03 Carry out Maintenance, record the task performed and release asset for use: Assign
resources
Key process outputs
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150
MT.01.01 Intimation of maintenance: Task List for maintenance activity
MT.01.02 Mobilization of resources: Assign resources, List of items to be purchased, Manpower
requirement
MT.01.03 Carry out Maintenance, record the task performed and release asset for use: Updated
breakdown register

NA
Issues

Not able to track the cost of maintenance activity (resources used & spares consumed)

No visibility of issues like funds availability, hiring of technical service as desired by
Production department etc.

No visibility of available spare parts

No information available online on the history of plants and machine.

NA

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151
MT.01.01 Intimation of maintenance
Start
User Department
Phase
Request for
maintenance
activity over phone
Engineering
Yes
Request passed on
to Manager and
estimate down
time
Is breakdown time
>___ hours?
Is it major
breakdown
No
Yes
Intimate Unit
Head
No
Request managed
by Engineer
Take up
maintenance
activity
PwC
Update Task List
End
152
MT.01.02 Mobilize resources
Start
Phase
Check Attendance
register
Materials
available?
Assign resources
Cost of materials
below DoP to
manage by HoD?
Make payment and
receive material
End
Engineering
Attendance register
Manpower
available?
Intimate Purchase
team to carry out
purchase activity
Purchase of
materials
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153
MT.01.03 Carry out Maintenance, record the task performed and release asset for use
Start
Phase
Is time sufficient to carry out any
planned maintenance activity?
No
Carry out
maintenance
activity
Release asset to be
deployed
Update
maintenance
register
End
Engineering
Yes
Planned
maintenance
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154
3.9.4. Planned Maintenance
Date
10th September and 4th November 2014
Interviewee(s)
Process Owner(s)
Interviewer
Mr. Sridhar Ramananthan (PwC), Ms. Suganthi Chikkannan (PwC), Mr.
Dinesh Manoharan (PwC), Mr. Umakant Singh (PwC)
Location
Ambattur Milk Dairy
Process description
MT.02 Planned Maintenance
For all the CIP treatment, utilities and sachet packing machines, there is planned maintenance being
carried out. The schedule for the same is prepared by the Engineering deparment.
MT.02.01 Check availability of resources
Planned / preventive Maintenance is carried out for the assets as per the instructions in the user
manuals of the assets. Maintenance department checks if the required materials and manpower is
available for carrying out the maintenance activity. If not, then a requisition is sent for the same.
MT.02.02 Carry out planned maintenance activity
Once resources are made available, maintenance activity is carried out. The log is updated post the
same. The format for the maintenance log differs as per the OEM from whom the machine has been
purchased.
Key process inputs
MT.02.01 Check availability of resources: Maintenance Schedule (for individual assets as per user
manual/ norms)
MT.02.02 Carry out Planned Maintenance: Resource List
Key process outputs
MT.02.01 Check availability of resources: Resource List
MT.02.02 Carry out Planned Maintenance: Updated Maintenance log

NA
Issues


All plans are prepared on individual user manuals and no single maintenance schedule
Asset history not maintained accurately

No visibility of available spare parts

No information available online on the history of plants and machine.
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155

NA

NA
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156
MT.02.01 Check availability of resources
Check availability
of asset
PwC
Asset
available?
Critical
maintenance
MT.01.02
Updated Resource
List
End
Weekly
maintenance
schedule
Engineering
Start
Phase
Reschedule
maintenance and
update weekly
maintenance
schedule
Updated Resource
List
157
MT.02.02 Cary out Planned Maintenance
Resource list
Carry out
maintenance
activity
Release asset to be
deployed
Update
maintenance
register
End
Engineering
Start
Phase
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158
MT.02.03 Postpone/ advance Planned Maintenance
Phase
Engineering
Start
Weekly
maintenance
schedule
Intimation from
user department
about occurrence
of breakdown
MT.02.0
2
Is it critical/
major
breakdown?
Is planned
maintenance
critical
Yes
Estimate severity
and downtime
Advance
maintenance
planned for related
asset in next 7 days
High
downtime
Update
Maintenance log
No
List of critical/
major breakdowns
Postpone
maintenance
activity for the day
and revise Weekly
schedule
MT.01.03
Revise weekly
maintenance
schedule
PwC
End
159
Assessment of existing IT applications and infrastructure
4. Assessment of existing IT
applications and infrastructure
4.1. Existing applications
Aavin has implemented applications on a “piece-meal” approach and has no facility to integrate the
activities that are being carried out across the functional tiers. Therefore there are challenges in account
management, accounting of sales, accounting time loss, loss of productivity etc. The applications that are
being used currently are listed below along with their functions and platforms that are built and the
user-base for the same.
4.1.1. Pay Bill
Process Owner (Role)
Process Trigger
Process Predecessor
Process Successor
Input(s)
Output(s)
All Units Individually (IT Department)
Monthly
Availability of Master Files and Attendance and Withheld Data for previous
month
PayBill sent to PayBill section for processing and then to Bank for Transfer of
funds.
Employee Master Data
From PayBill Section
Attendance Data from personnel
section(HR) as arrangement with
leave sanction, promotion, increment
etc. proceedings
Variable Deduction
Withheld Data
Processed PayBill, Salary Slip, Pay
Abstract, Remittance Abstract
To
Main Scenario
S. no
Activity
1
Balances in Pay Master are updated from previous months closing
balances (Loans / Advances)
2
New entries / updation in Pay master (transfer, retirements,
increments, manual updation, HRA / CCA, EPF, Personal savings,
Quarter availed, etc.)
3
Monthly Attendance Entry in the System – Leaves availed and
sanctioned [Leaves not approved are treated as Loss of Pay days]
4
Excess Salary Recovery Calculation (for availed Loss of Pay leaves, etc.)
5
Variable Deduction Entry for irregular items, Income Tax, EB, Water,
Misc., etc.
6
Final Salary is processed in the system and Withheld file are created
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PayBill Section
Performer
160
7
8
9
This is checked and cross checked with the PayBill Section
Unit Wise and Recovery wise abstracts are created.
Subsistance allowance provision is available but not used . The claim is
being prepared separately after getting employee for no employment
certificate
PayBill Section
Form(s)

Exceptions
Notes


None
In Federation Head Office, there are 4 banks in which the employees are
holding the salary accounts

There are three different categories of employees viz.
1. TCMPF – Employees of federation
2. Government – Government employees who are on deputation
3. Contingency – Other employees such as employees selected based on
compassionate ground, etc.

For each of these, the pay calculation logics are separate.

In the paymaster there is a field for EGPF and SSF. The fields don’t have
any control mechanism. The EGPF and SSF should be deducted only for
148 months from the date of joining / start of the scheme. However, since
there is no control mechanism, currently it is manually done in the
software.

For any pre-payments, manual adjustments are required to be performed.

The paymaster has features to accommodate mid-month promotion cycle

The leave surrender (Surrendering of excess leave) process is in-built in
the software but not used. Surrender process prepared as supplementary
bill.

Gross Salary is verified by a system of Opening Balance (last month) +
Increases – Decreases as the Closing Balance and this should be equal to
the current month gross salary.
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161
4.1.2. Finance Processing Software
Process Trigger
Process Predecessor
Process Successor
Input(s)
All Units Individually
Approval of Vouchers
None
Collation and Preparation of Account Statements
Approved Voucher Data Entries
From All Units – MD Office, JMD
Office, Dairies, Marketing
Unit, etc.
Output(s)
Consolidated Financial Statements
To
Main Scenario
S. no
Activity
1
Approved vouchers are entered in the computer system as transaction
data BV,CV,JV
2
The voucher file (Transaction Data) is sent to the Head Office for
collation and compilation
3
Post collation, financial statements are generated on a consolidated
level at the Head Office.
4
Various Accounts as Trading Account, Marketing Account, Trial
Balance and Balance Sheet are generated at the Head Office based on
grouping
Form(s)

Exceptions
Notes


Performer
None.
Different Ledger codes are available for different locations / offices
PwC
162
4.1.3. Milk Bill
Process Trigger
Process Predecessor
Process Successor
Input(s)
All Dairies
Calendar Day 1-7, 8-14, 15-21, 22 to end of month
None
Transportation of Milk
Approved Invoices / Daily Milk
From Dairy
Register (DMR)
Output(s)
Approved Invoice and Payment
To
Main Scenario
S. no
Activity
1
All the invoices for the given period are collated and stored in the
computer.
2
The Milk Bill is generated District Union, Chilling centre Wise for the
previous period.
3
Milk Bill consists of Milk (Product) cost overhead charges and
Transportation Charges for union tankers.
4
Milk Cost paid out depends on the milk is calculated based on Milk
price chart. Overhead charges is calculated as per the approved rate
and the Penalties are applied on lack of quality (fat content,
temperature, etc.) on overhead charges. Price is paid as per the GO
issued by the government.
5
If the Vehicle has two or more compartments, then the invoice is
broken into that number.
6
Transport charges are determined based on the originating location.
Penalties are applied (no payment) if it is not a registered transporter
for the District Union.
7
Consolidation is performed in JMD Office Ambattur for all the dairies.
8
Payment is made in a consolidated manner to the District Unions from
Head office based on the payment advice by the JMD.
Form(s)

Exceptions
Notes




Union Dairies
Performer
None.
Milk Bill is prepared 4 times a month based on the receipts
o 1st to 7th of the month
o 8th to 14th of the month
o 15th to 21st of the month
o 22nd to end of month
Calculation of Day – There are two shifts (morning and evening).
Yesterday’s evening and today’s morning is taken as current day
shift for calculation purpose. Note: During discussion with
stakeholders, the calculation of day was only a precedent, there
was no regulation or law that mandates use of this as a day.
For calculation purposes, the following formulas are used:
For standard Fat & Snf the quality users will provide the Specific
Gravity. In other situations Specific Gravity is calculated as
follows
CLR = ( 4 * SNF ) – (0.8 * Fat) – 1.44
PwC
163
SG = ( 1000 + CLR)/1000
Quantity in Ltrs = Round (( Quantity in Kgs / Specific Gravity) ,
0)
KG Fat = Round ( Qty in Ltrs * Fat /100,2)
KG Snf = Round ( Qty in Ltrs * Snf /100,2)






Finding Average Fat & Snf @ WB & Production planning
Avg Fat = Round (( Total ack.Kg Fat / Tot. Net.wt in Ltrs)*100,2)
Avg Snf = Round (( Total ack.Kg Snf / Tot. Net.wt in Ltrs)*100,2)
Each vehicle may have a separate rate per km. depending on the
tender performed by the District Union. If the Tanker is not
found in the master file, then no payment is made for
transporation.
Union owned tanker payments are settled in the Milk Bill itself.
Private owned vehicles transportation costs are paid to the Union
separately.
Note: There was no reason as to why these payments were made
separately.
The master file has stored list of kms from each of the Chilling
centres to the dairies.
Every week, post processing, backup is taken manually.
PwC
164
Figure: Milk Movement Report at Sholinganallur Dairy
Figure: Milk Bill Payment Advice
PwC
165
4.1.4. Weighbridge system (at Sholinganallur Dairy)
Process Trigger
Process Predecessor
Process Successor
Input(s)
Output(s)
Sholinganallur Dairy
On Demand
None
Submission of Milk in Tanker for Processing
Arrival of Tankers containing milk
From
(Invoice)
Union Dairies
Centres
/
To
Main Scenario
S. no
Activity
1
Truck arrives from the Unions
2
Security at the Gate is required to weigh the truck
3
Weighing is performed by automated system
4
Security also enters the data manually in the register to be sent to dairy
for invoice processing, etc.
Vehicle is checked for seal number as per the invoice. The seal
numbers should match the invoice, else alerts are provided to the
Dairy Managemnet.
5
Security Guard adds a stamp on the Invoice and directs the truck for
PwC
Performer
166
Chilling
processing.
Form(s)

Exceptions
Notes



None.
This weighing system is not connected with other software and
hence entries are done many times and the systems are not linked
with each other.
Note: It was found that the entire invoice items entry was done
again at the Security point.
Figure: Milk Transport Vehicle Seal in a Tanker
Figure: Weight Bridge (Security) Control Room
PwC
167
4.1.5. Production planning software – Sholinganallur Dairy
Process Trigger
Process Predecessor
Process Successor
Input(s)
Sholinganallur Dairy
On Demand
None
Milk ready for production
From
Output(s)
To
Main Scenario
S. no
Activity
1
Output product (TM, SM, DTM, FCM, etc.) is selected in the software
and the quantity desired is also selected.
2
A silo is selected for raw milk.
3
The Quantity Litres of SMP is selected.
4
All other products, MM, SSM and RSM are calculated automatically by
the software.
Form(s)

Exceptions
Notes




Performer
None.
If there are any issues in the calculations, the entire calculation is
required to be re-done, there is no provision to go back and
change quantities, etc.
Transaction working sheet locks if remaining quantity is negative.
If new products or locations are introduced, new programs would
have to be written for the same.
PwC
168
Figure: Milk Packing Process
Figure: Production Control Room at Sholinganallur Dairy
PwC
169
PwC
170
Figure: Production Planning Software – Screen Print
4.1.6. Products Dairy – Dispatch and Invoice
Process Trigger
Process Predecessor
Process Successor
Input(s)
Product Dairy, Ambattur
Daily
Indent
From
Parlour, FROs, etc.
Output(s)
Despatch of Goods and Invoice, Gate
Pass
To
Parlour, FROs, etc.
Main Scenario
S. no
Activity
1
The parlours send their indents to the products dairy through SMS
system
2
FRO requirements are sent directly from marketing office and are
required to pay cash
3
Invoice cum Delivery Note and Gate Pass are created for each
shipment out of the Products Dairy
4
Dairy produced products and Union produced products (ex. Butter)
are handled separately, through the Delivery Note / Gate pass is
common.
5
For FROs, payments are collected in cheque by the Driver cum
Salesman or by the Marketing Office.
PwC
Performer
171
6
For parlours, no payments are collected, the note acts as a Delivery
Challan only.
7
Parlours verify the Delivery Challan and a copy is returned with the
Driver to the Dairy
8
Delivery Challans are combined and sent to the Marketing Office at
Nandanam for processing and reconciliation.
Form(s)



Exceptions
Notes




None.
The SMS system is designed to receive SMS from registered users
and registered mobile numbers. Each user can have multiple
mobile numbers and are connected with one particular parlour.
Parlours are Aavin operated and FROs are independent
franchisees
Industrial SMS system is used to collect SMS from various
locations
The system has capability to intelligently guess correct format
SMS and request authorized users to re-send SMS if it is not sent
appropriately.
Delivery for products happens through special refrigerated
vehicles.
Figure: Parlour Sales at Marketing Office
Gate Pass & CD 15
Dairy Products
(From Ambattur
Dairy)
Invoice / Delivery
Challan to Parlours
Receipt at Parlour
Sales
Daily Sales
Abstract
Union Products
Gate Pass & CD 15
(Stored at Ambattur
Dairy)
Reconciliation at Marketing Office
(Calculation of Sales Tax, VAT)
(Audit Records)
PwC
172
4.2. Existing IT infrastructure across the locations
Over multiple years as per the needs of different department’s business processes, customized systems
were developed at Aavin. These systems evolved over the years but the information is available in silos
and not in a centralized place. This is leading to duplication of efforts in operations of various
departments as well as making it difficult to give organization-wide picture from a single system.
In order to have a seamless flow of information between different departments and functions, for better
control of the processes and for leveraging advances in IT systems for business gains, Aavin has decided
to implement an integrated system covering various modules. The list of IT infrastructure available
across locations in the first phase of the scope is:
4.2.1. Existing Hardware
#
Federation Units
Desktop
Computer
9
Laptop
Printer
1.
Ambattur Dairy
2.
Central Dairy, Madhavaram
9
3.
Head Office, Madhavaram
45
4.
11
5.
Marketing Unit, Nandanam
48
6.
Milk Dairy, Sholinganallur
9
7.
Transport Unit, Madhavaram
4
1
3
Grand Total
135
7
51
#
Unions
1. District Union, Erode
Server
Switch
Grand
Total
9
11
6
20
29
1
4
85
11
8
Desktop
Computer
26
2
50
1
18
8
4
4
Laptop
Printer
Switch
1
201
Grand
Total
26
2. District Union, Dharmapuri
14
1
14
3. District Union, Madurai
51
2
39
92
4. District Union, Salem
38
2
38
78
129
5
91
Grand Total
1
30
226
4.2.2. Existing Software/Applications
Type of Software
Middleware
Mail/Messaging
Name of Product
FoxPro Database File
SMS for Milk Society
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173
Database
Database
Database
Application Software
Any Other
Foxpro
Dbf file
MS-Access
Foxpro
Clipper, SQL Query
RMRD Software
Milk Bill Software
Pay Bill Software
Payroll, Milk Bill, FAP
Milk Reception Software
Novel
4.2.3. Existing Network Infrastructure
Location
Type of Connection
Speed of Network
LAN
Broadband
Marketing Unit, Nandanam
Broadband
100 Mbps
Milk Dairy, Sholinganallur
LAN
100 Kbps
District Union, Erode
Broadband
100 Mbps
District Union, Erode
Broadband
512 Kbps
District Union, Krishnagiri
LAN
10/100 Mbps
District Union, Krishnagiri
BSNL Data Card Modem
3.2 Mbps
LAN
1 Mbps
District Union, Madurai
District Union, Salem
Broadband
4 mbps
Broadband
512 kbps
Broadband
2 mbps
Note: Section wise List of infrastructure details is attached in the annexure
PwC
174
Key Observations and Issues
5. Key Observations and Issues
5.1. Assessment of three key elements of an
organization
People
Process
Technology
•Highly co-operative and accommodating Core Team and SMEs across locations
•Sound knowledge about the processes and challenges faced at multiple levels
•Enthusiastic about inclusive and all-encompassing IT initiative
•Matured business processes albeit manual
•Reactive when it comes to report generation
•Challenges in planning due to unavailability of real-time data
•Majority work carried out on legacy systems
•IT systems used as reactive measure and process and technology fragmented
•Awareness about the need to change
PwC
175
5.2. Gap Analysis
Impact Parameters
HR
Finance
Function
#
Key Gaps
1
Lack of structured Master data
maintenance leading to delay in
tax filing, wrong coding while
filing IT returns, details of
pending instalments of recoveries,
deduction-wise analysis.
Financial
Impact
Monitoring
& Control
Process
Efficiency
Business
Criticality



High
2 Cumbersome process to collect
data for previous periods.
Especially important during
closing – reports should take the
posting date into account.



High
3 Account coding variations in the
budget w.r.t. Financial books



Medium
4 Lack of integration of budget with
fund allocation



High
5 Lack of proper stock monitoring
system



High
6 IUT reconciliation system, albeit
strong process, but time
consuming



Low
7
Lack of system for monitoring of
asset lifecycle



High
1
All the HR processes are
primarily manual and could be
automated (like leave and
attendance management, training
and development, employee
record maintenance, payroll
calculation, performance
appraisal etc.)



Medium
PwC
176
Impact Parameters
Production
Business
Criticality
#
Key Gaps
1
No visibility on analysis of the
performance of the vendors
w.r.t. quality of their materials



Medium
2
No online visibility on
performance of dairies w.r.t.
temperature of cold room, Ice
Bank Tank (IBT), processing
plant, SILOs, packing and
dispatch temperature, no of
Quality complaints, tub
washing, homogenization
efficiency, loading temperature



Medium
1
Lack of transparency in
Material balancing
(consumption of materials for
appropriate quantities of
production including losses)



High
2
Plant and machinery register
presently does not have any
replacement of spares, values
along with depreciation and
updation to current status



Medium
3
Additional information of
Equipment like efficiency, next
maintenance dates etc. need to
be made available online for
improved production planning



Medium
4
Reports regarding analysis for
raw milk receipts like
deviations in quantity, quality
w.r.t. the delivery challans
(invoice) from the source,
transport contractor, tanker
number is not possible



High
5
Traceability of raw materials for
production/ purchases is not



Medium
Quality
Function
Financial
Impact
Monitoring
& Control
PwC
Process
Efficiency

177
Impact Parameters
Function
#
Key Gaps
Financial
Impact
Monitoring
& Control
Process
Efficiency
Business
Criticality
Marketing
Engineering
(Maintenance)
possible today
1
Not able to track the cost of
maintenance activity (resources
used & spares consumed)
2



High
No visibility of available spare
parts



Medium
1
For sachet milk, route schedule
data is received at the end of the
month at Nandanam office
thereby a lag of one month in
receiving information.



Medium
2
Institutional consumers inform
the control room for changes in
the milk requirements figures
and these are manually handled
and not updated in the system
leading to problems during
reconciliation.



Low
3
Payments received from the
consumers (card sales) in the
form of cheques are sent to
Finance for manual processing.
If cheque not honored
difficulty in tracing the source
from where the cheque has been
received.



Low
4
Contract management is
manual. In case of no payment/
expiry of security deposit, there
is no provision in system to
remove the customer from the
route schedule



High
5
Invoice to be prepared for every
supply (point to point).
Currently milk distribution does



Medium
PwC
178
Impact Parameters
Function
#
Key Gaps
Financial
Impact
Monitoring
& Control
Process
Efficiency
Business
Criticality
Transport
Planning
Projects
not have any invoice. It only
follows the route schedule.
6
No System based visibility of
demand and supply for milk
products manufactured



Low
1
Lack of proper project
monitoring system for planning
and monitoring projects



Medium
1
Since the system is not online
and not integrated on a single
IT platform lot of time is spent
in data collection and data
entry.



Medium
2
Dynamic and quick reporting is
a challenge.



Medium
3
MIS, Consolidation of reports,
Reconciliation of Data from
various Union Dairies and
chilling centers is a challenge.



Medium
1
Lack of structured master data
maintenance



Medium
2
Contract Management done
manually



Medium
PwC
179
Annexures
6. Annexures
6.1. Sholinganallur Dairy reports
*** INCREMENT PROCESS ***
TCMPF LTD :: THIRD DAIRY :: SHOLINGANALLUR DAIRY :: CHENNAI - 119
Ref.No. 003/E1/TD/2014
Sub :
Ref :
DATED :
TCMPF Ltd - Third Dairy - Increment for
JULY - 2014
- Sanctioned - Reg.
Connected Records.
******
The undermentioned individual(s) is/are hereby sanctioned Annual Increment and the
details are given below.
----------------------------------------------------------------------------------------------S.No Emp. Employee Name &
[
PRESENT
] Ann. [ FUTURE ]
EFFECT
Code Designation
Basic GrPay Total Eff.From Inc. Pay Gr.Pay
FROM
----------------------------------------------------------------------------------------------1 5580 HARIHARASUBRAMANIAN.S
22910 5400 28310 01.07.2013 850 23760 5400 01.07.2014
MANAGER(ENGG)
2 7376 HARIKRISHNAN.V.
13740 4400 18140 01.07.2013 550 14290 4400 01.07.2014
SPL.GR.LVD
3 4263 RAJASEKARAN.K.
11270 2400 13670 01.07.2013 410 11680 2400 01.07.2014
SPGR.TECH(BM)
4 4494 SUNDARAJ.K.N.
10210 1900 12110 01.07.2013 370 10580 1900 01.07.2014
SG.M.R.GR.III
5 3554 JAGADEESAN.S.
8940 1800 10740 01.07.2013 330
9270 1800 01.07.2014
SPL.GR.SFA
6 4902 STEPHEN.D.
8940 1800 10740 01.07.2013 330
9270 1800 01.07.2014
SPGR.S.F.A.
7 5297 KUMAR.V.
9310 1650 10960 01.07.2013 330
9640 1650 01.07.2014
SPL.GR.SFA
8 6408 MUNUSWAMY.A.
9310 1650 10960 01.07.2013 330
9640 1650 01.07.2014
SPGR.S.F.A.
9 6662 DHANASEKARAN.D.
8550 1650 10200 01.07.2013 310
8860 1650 01.07.2014
SG.S.F.A
10 8414 MATHIVANAN.M.
9300 1650 10950 01.07.2013 330
9630 1650 01.07.2014
SPL.GR.S.M.A.
11 5292 KUPPAN.E.
7460 1300
8760 01.07.2013 270
7730 1300 01.07.2014
S.F.A.
Remarks MB WEF 02.07.2014
12 5707 PARTHASARTHY.G.
6940 1300
8240 01.07.2013 250
7190 1300 01.07.2014
S.M.A.
13 5727 VIJAY ANAND.K.
7280 1300
8580 01.07.2013 260
7540 1300 01.07.2014
SG.S.M.A.
14 9026 DHANASEKARAN.V.
7970 1300
9270 01.07.2013 280
8250 1300 01.07.2014
SG.S.F.A.
15 9029 MARGRET.P.
7970 1300
9270 01.07.2013 280
8250 1300 01.07.2014
SG.S.F.A.
16 9031 GOVINDAN.K.
7970 1300
9270 01.07.2013 280
8250 1300 01.07.2014
SG.S.F.A.
17 9032 BALASUBRAMANI.P.
7970 1300
9270 01.07.2013 280
8250 1300 01.07.2014
SG.S.F.A.
18 9037 KALAISELVI.D.
7970 1300
9270 01.07.2013 280
8250 1300 01.07.2014
SG.S.F.A.
19 9039 NAGALINGAM.M.
7970 1300
9270 01.07.2013 280
8250 1300 01.07.2014
SG.S.F.A.
20 9040 PAPPATHI.D.
7970 1300
9270 01.07.2013 280
8250 1300 01.07.2014
SG.S.F.A.
21 9041 ANNAMALAI.S.
7970 1300
9270 01.07.2013 280
8250 1300 01.07.2014
PwC
180
Annexures
22
23
SG.S.F.A.
9072 MOHAMED SULDHAN.I.
S.F.A.
9073 PANNEERSELVAM.R.
S.F.A.
5380
1300
6680 01.07.2013
200
5580
1300 01.07.2014
5380
1300
6680 01.07.2013
200
5580
1300 01.07.2014
24
9074 VEDHANAYAGI.R.
5380 1300
6680 01.07.2013 200
5580 1300 01.07.2014
S.F.A.
25 9080 VINAYAGAM.M.
5180 1300
6480 01.07.2013 200
5380 1300 01.07.2014
S.F.A.
----------------------------------------------------------------------------------------------The above individual(s) is/are eligible to draw arrears if any as per the rules
in force.
Deputy General Manager(Dg)
To
Individual(s) concerned.
Accounts Section, Third Dairy.
*** CADRE STRENGTH PROCESS ***
PwC
181
Annexures
TCMPF LTD :: THIRD DAIRY :: SHOLINGANALLUR :: CHENNAI-119
Page
1
CADRE WISE DETAILS AS ON AUG-14
------------------------------------------------------------------------------Group SNo Emp_cd Emp_name
Desgn
Join.Date Retd.Date
Sec
------------------------------------------------------------------------------ADMIN CONTROL : SHOLINGANALLUR
1
2
2
3
4
5
5
5
5
6
6
6
7
7
8
9
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11
9
9
9
9
12
13
14
15
16
17
10
10
10
10
10
10
18
19
20
14
14
14
21
15
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17
23
18
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25
26
21
21
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1 6045 ASHOK C H
DGM(DG)
13.05.1983 30.06.2019 OFF
--------------------------------------------------------------------------1 1563 SELVARAJU N
AGM(DE)
14.11.1983 31.03.2016 ENG
2 5583 MOHAN S
AGM(ENGG)
16.04.1984 31.01.2019 PLC
3 6142 YAGACHANDRAN M
AGM(ENGG)
05.02.1983 31.03.2018 PLC
--------------------------------------------------------------------------1 5209 NARAYANAN S
A.G.M(DG)
. .
31.03.2018 PLC
2 9110 ZAHEER AHAMED M G
AGM(DG)
25.02.2014 30.11.2019 PLC
--------------------------------------------------------------------------1 7414 ANBUMANI K
AGM(FINANCE)
13.11.1997 31.05.2028 OFF
--------------------------------------------------------------------------1 4220 KUMAR P
MANAGER(DE)
01.10.1984 28.02.2019 ENG
2 5580 HARIHARASUBRAMANIAN S
MANAGER(ENGG)
18.11.1983 31.01.2022 ENG
3 5586 RAMALINGAM S
MANAGER(DE)
03.10.1986 31.01.2019 ENG
4 9088 PARAMASIVAM T
MANAGER(ENGG)
11.02.2014 31.07.2035 ENG
--------------------------------------------------------------------------1 4359 SATHEESH R
MANAGER(DG)
04.11.1996 30.06.2027 PLC
2 4362 NANDAKUMAR C
MANAGER(DG)
19.02.1997 28.02.2033 PLC
3 5487 SARADHA R
MANAGER(DG)
01.11.1994 28.02.2031 PLC
4 9011 PADMAVATHY S
MANAGER(DG)
26.02.1996 28.02.2034 PLC
5 9061 YENDETI HANUMANTHA RAO MANAGER(DG)
12.02.1997 31.07.2025 PLC
6 9062 DURAIRAJ DEVA PIRIYAM A MANAGER(DG)
12.02.1997 31.08.2031 PLC
--------------------------------------------------------------------------1 4213 SURESH K
SPLDY.MANAGER(E 18.08.1982 31.01.2018 PLC
2 5592 MUTHUSAMY S
DY.MANAGER(DE) 06.10.1986 30.04.2021 ENG
3 5597 GANESAN S
DY.MANAGER(DE) 27.04.1987 31.12.2022 ENG
--------------------------------------------------------------------------1 9089 RAMESH KUMAR K
DY.MANAGER(DG) 13.02.2014 28.02.2044 PLC
--------------------------------------------------------------------------1 7354 ROSALIN SELVI J S
DY.MANAGER(O)
01.02.1985 31.05.2015 OFF
--------------------------------------------------------------------------1 9066 THANIGAIVELU T
DY.MANAGER(SYS) 17.05.1999 31.08.2031 OFF
--------------------------------------------------------------------------1 9045 SELVI D
EXECUTIVE(O)
15.05.1996 31.03.2019 OFF
--------------------------------------------------------------------------1 9108 LOGAMBAL V
JR.EXEC(OFFICE) 25.02.2014 31.05.2040 OFF
2 9109 MEENA N
JR.EXEC(OFFICE) 26.02.2014 31.05.2040 OFF
--------------------------------------------------------------------------1 3543 MANOHAR M
MR.GR.III
05.05.1978 30.04.2017 PLC
2 4472 KESAVEL T
MR.GR.III
. .
31.07.2015 PLC
3 4494 SUNDARAJ K N
SG.M.R.GR.III
03.12.1977 31.03.2015 PLC
4 4777 RAMDOSS S
MR.GR.III
01.04.1980 30.04.2015 PLC
5 6386 ARUMUGAM I
MR.GR.III
13.04.1985 30.04.2017 PLC
--------------------------------------------------------------------------1 5227 ELUMALAI N
SPLGR.DCSM
01.12.1982 31.03.2017 PLC
2 7376 HARIKRISHNAN V
SPL.GR.LVD
16.08.1984 30.04.2015 PLC
3 9036 SANKAR S
L.V.D
13.05.1996 31.12.2021 PLC
--------------------------------------------------------------------------1 3556 AROGIUM S
TECH(OPERTN)
12.10.1979 30.04.2015 PLC
2 4405 RAJASEKARAN K
TECH (OPERTN)
13.04.1985 30.04.2018 PLC
3 4429 RAVI A S
SG.TECH(OPERTN) 13.04.1985 30.09.2021 PLC
4 4433 KANTHARAJ B
SG.TECH(OPERTN) 13.04.1985 30.06.2016 ENG
PwC
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Annexures
39
26
5 4456 PRAKASHKUMAR S B
SG.TECH(OPERTN) 13.04.1985 31.07.2021
ENG
*** CADRE STRENGTH ABSTRACT ***
Page
1
GROUP WISE ABSTRACT FOR THE MONTH : AUG-14
------------------------------------------------------------------------------Group Cd Name of the Cadre
Total
------------------------------------------------------------------------------2
DGM(DG)
1
5
AGM(ENGG)
3
6
AGM(DG)
2
7
AGM(FIN)
1
9
MANAGER(DE)
4
10
MANAGER(DG)
6
14
DY.MANAGER(DE)
3
15
DY.MANAGER(DG)
1
17
DY.MANAGER(OFF)
1
18
DY.MANAGER(SYS)
1
20
EXECUTIVE(OFF)
1
21
JR.EXEC(OFF)
2
23
M.R.GR III
5
25
LVD
3
26
TECH(OPERTN)
33
28
TECH(WELDER)
1
29
TECH(ELEC)
7
30
TECH(B.MAN)
2
33
FA/SFA/SMA
44
36
JR.MAN(MAINT)
4
39
SEC.GUARD
4
40
OFF.ASST
1
52
AGM(QC)
1
53
MANAGER(DC)
1
54
DY.MANAGER(DC)
1
55
DY.MANAGER(DB)
1
56
EXECUTIVE(LAB)
1
57
TECH(LAB)
1
58
FA/SFA/SMA
5
64
DY.MANAGER(STOR
1
65
FA/SFA/SMA
1
------------TOTAL :
143
-------------
PwC
183
Annexures
*** SURRENDER PAY REPORT ***
THE TCMPF LTD :: THIRD DAIRY :: SHOLINGANALLUR :: CHENNAI - 600119
SURRENDER PAY STATEMENT
-------------------------------------------------------------------------------Bill No : 18
Bill Date : 20.08.2014
-------------------------------------------------------------------------------1
4966 BALAJI M E
Proc.No : 3301/E5/2014
Full Pay :
15 Days Pay :
2
BASIC
8250.00
4125.00
GR.PAY
1300.00
650.00
9077 MUTHUVAIRAM G
Proc.No : 3303/E5/2014
Full Pay :
15 Days Pay :
SG.S.F.A.
SLS On : 20.07.2014
Dated : 01.08.2014
BASIC
5580.00
2790.00
DA
SPL
9550.00
0
4775.00
0
HRA
1000.00
500.00
CCA
400.00
200.00
TOTAL
20500.00
10250.00
S.F.A.
SLS On : 01.08.2014
Dated : 01.08.2014
GR.PAY
1300.00
650.00
DA
SPL
6880.00
0
3440.00
0
HRA
680.00
340.00
CCA
180.00
90.00
TOTAL
14620.00
7310.00
================================================================================
*** SURRENDER PAY ABSTRACT ***
THE TCMPF LTD :: THIRD DAIRY :: SHOLINGANALLUR :: CHENNAI - 600119
SURRENDER PAY ABSTRACT
-------------------------------------------------------------------------------Bill No : 18
Bill Date : 20.08.2014
-------------------------------------------------------------------------------1
4966 BALAJI M E
SG.S.F.A.
2
9077 MUTHUVAIRAM G
S.F.A.
10250
7310
================================================================================
TOTAL :
17560
================================================================================
(Rupees Seventeen thousand Five hundred and Sixty only.)
EXECUTIVE(O)
DY.MANAGER(O)
Asst.Genl.MANAGER(FIN)
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Annexures
*** LEAVE SANCTION STATEMENT ***
THE TAMILNADU CO-OPERATIVE MILK PRODUCERS FEDERATION LIMITED
THIRD DAIRY :: SHOLINGANALLUR :: CHENNAI - 600 119
Ref.No. 3178/E1/2014
Date : 12.08.2014
Batch : 1
PROCEEDINGS :
SUB : ESTT - TCMPF LTD - THIRD DAIRY - CERTAIN INDIVIDUAL(S)
Applied Leave - Sanction - Orders - Issued.
ORDER :
The undermentioned individual(s) is/are hereby sanctioned their/his/her leave and the
details are given below :------------------------------------------------------------------------------------------------------------------Sl.| E.Code |O.B |----------NAME---------|------DESIGNATION------|
|No.of|Bal.|
|
No.| L.Type |Days|-----PREFIX LEAVE------|------LEAVE TAKEN------|------SUFFIX LEAVE-----|Days |Days|
RJD on
|
------------------------------------------------------------------------------------------------------------------1 | 5583 |
|MOHAN S
|AGM(ENGG)
|
|
|
|
|
| PL
|
0|
. .
. .
|22.06.2014 25.06.2014 |
. .
. .
|
4 | -4| 26.06.2014 |
|
|
|
|
|
|
|
|
|
------------------------------------------------------------------------------------------------------------------The above individual(s) is/are eligible to draw pay & allowance for the above leave period(s) as per rule in force.
SD/- C.H.ASHOK
,
DY.GENERAL MANAGER(DG.),
THIRD DAIRY.
To
The Individual Concerned.
Through Asst.General Manager(DG/Engg.).
Copy to Accounts Section, Third Dairy.
/ Forwarded / By Order /
for Dy.General Manager(Dg)
PwC
185
Annexures
*** LEAVE SANCTION – SUPPLEMENTARY BILL PREPRATION ***
TCMPF LTD :: THIRD DAIRY :: SHOLINGANALLUR :: CHENNAI - 119
SUPP.BILL NO.: 41
SUPP.BILL DATE : 05.09.2014
===============================================================================================
Ref.No : 3178/E1/2014
Dated : 12.08.2014
In the Ref.cited, the individual is sanctioned leave PL for 4 day(s)
from 22.06.2014 to 25.06.2014 . RJD on 26.06.2014
Emp.Code :5583
Name :MOHAN S
Designation :AGM(ENGG)
Pay for 4 days may be claimed as follows. Supl.Bill for JUNE-2014
----------------------------------------------------------------------------------------------DAYS
BASIC
DPAY
DA
HRA
CCA
MA
SPLPAY
GROSS
----------------------------------------------------------------------------------------------DUE :
23200.00
4700.00 27900.00
3200.00
600.00
125.00
0.00 59725.00
DRAWN: 26/30 20106.65
4073.35 24180.00
2773.35
520.00
108.35
0.00 51761.70
----------------------------------------------------------------------------------------------DIFF : 4/30
3093.35
626.65
3720.00
426.65
80.00
16.65
0.00
7963.30
----------------------------------------------------------------------------------------------<< DEDUCTION >>
EPF
: 104.00
----------------------------------------------------------------------------------------------Total Dedn. : 104.00
Net Claim : 7859.30
Rounded to Rupee :
7859
===============================================================================================
*** SUPPLEMENTARY BILL – ABSTRACT ***
*** DETAILED ABSTRACT ***
SUPP.BILL NO.: 41
SUPP.BILL DATE : 05.09.2014
==========================================================================================
Ref.No :3178/E1/2014
Dated :12.08.2014
-----------------------------------------------------------------------------------------EMPLOYEE DETAILS
BASIC
DPAY
DA
HRA
CCA
MA
SPLPAY
GROSS
SPF
-----------------------------------------------------------------------------------------5583
4 Days Claim for JUNE-2014
MOHAN S
AGM(ENGG)
3093.35
626.65 3720.00 426.65
80.00
16.65
0.00
7963.30 104
-----------------------------------------------------------------------------------------3093.35
626.65 3720.00 426.65
80.00
16.65
0.00
7963.00 104
-----------------------------------------------------------------------------------------<< OTHER DEDUCTIONS >>
----------------------------------------------------------------------------------------------CODE SPFADV INT FA
HL
CONV
HBA
BKLOAN MARR
LIC
PLI SOCY TD
FHRA VOLPF
----------------------------------------------------------------------------------------------5583
0
0
0
0.00
0.00
0.0
0.0
0.00
0.00
0
0
0
0.00
0
----------------------------------------------------------------------------------------------CODE STORE ELECY AMBUL BUS PR.TAX IN.TAX EXS.PAY TELE
MISC OTH.LN1 OTH.LN2 GPF FBF MHF
----------------------------------------------------------------------------------------------5583
0
0.00
0
0
0.00
0
0.00
0.00
0.00
0.00
0.00
0
0
0
===============================================================================================
TOTAL GROSS : 7963.00 TOTAL DEDN.:
104.00
TOTAL NET: 7859.00 ROUNDED NET: 7859.00
----------------------------------------------------------------------------------------------*** ABSTRACT ***
==========================================================================================
CODE EMP.NAME
DESIGNATION
GROSS
DEDN.
NET
==========================================================================================
5583 MOHAN S
AGM(ENGG)
7963.00
104.00
7859.00
==========================================================================================
7963.00
104.00
7859.00
==========================================================================================
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Annexures
*** PAY CERTIFICATE REPORT ***
PAY CERTIFICATE
FOR THE PURPOSE OF :
EDU.LOAN
This is to certify that Thiru/Tmt. ETHANIGAIVELU TF
EMP.CODE: E 9066 F
is employed as E DY.MANAGER(SYS)F in this Office and the carry home salary
is
Rs. 31008.50 (Rupees Thirty One thousand Eight and paise Fifty only.)
as detailed below.
-------------------------------------------------------------------------------PAY EMOLUMENTS
DEDUCTIONS
-------------------------------------------------------------------------------PAY
... 12180.00
DEARNESS PAY
...
4400.00
PF / GPF
...
780.00
SPECIAL PAY
...
VOLU. PF
...
2000.00
EGPF
...
50.00
D.A.
... 16580.00
FBF
...
3.00
MHF
...
25.00
PF LOAN
...
A.D.A.
...
FESTIVAL ADVANCE ...
500.00
HANDLOOM ADVANCE ...
I.R.
...
SCOOTER/CYCLE ADV...
HOUSE BUILDING ADV..
H.R.A.
...
2000.00
BANK LOAN
...
MARRIAGE ADVANCE ...
C.C.A.
...
600.00
L.I.C.
...
383.00
CTD / R.D.
...
188.00
W.A.
...
THRIFT SOCIETY
...
600.00
MISC. RECOVERY
...
547.50
CASH ALLOWANCE
...
200.00
E.S.I.
...
MEDICAL ALLOWANCE ...
OTHER ALLOWANCE
125.00
BANK EDUCATION LOAN
0.00
...
-------------------------------------------------------------------------------GROSS TOTAL Rs.
...
36085.00 DEDUCTIONS TOTAL Rs.. 5076.50
-------------------------------------------------------------------------------GROSS
Rs. :
36085.00
DEDUCTION Rs. :
5076.50
----------NET AMOUNT Rs. :
31008.50
----------Rupees
Thirty One thousand Eight and paise Fifty only.
NOTE :1) The PAY CERTIFICATE Issued only for the above Mentioned Purpose.
2) Federation will not be held responsible for any recovery from the
Salary of the individual.
Asst.Gen.Manager(Fin)
PwC
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Annexures
*** SERVICE VERIFICATION FORMAT ***
TCMPF Ltd :: THIRD DAIRY :: SHOLINGANALLUR :: CHENNAI- 600119
SERVICE VERIFICATION CERTIFICATE
*****
Name : HARIHARASUBRAMANIAN S
MANAGER(ENGG)
Code : 5580
-------------------------------------------------------------------------------------------------------------[Leave Availed]
Leave Period
Permission
MON-YY Days PL ML Per Type
From
To
From
To
D.O.J
Proc.No & Date
Remarks
-------------------------------------------------------------------------------------------------------------7-2013
31
8-2013
31
9-2013
30
10-2013
21
9
1 UELMC
PL
11-2013
30
12-2013
31
1-2014
24
3
3
1 PL
UELMC
2-2014
28
3-2014
31
4-2014
30
5-2014
11
3
1 PL
UELMC
9 14.10.2013 22.10.2013 13.10.2013 13.10.2013 23.10.2013 32/E1/TD/2013
. .
. .
Date : 29.10.2013
9 14.10.2013 22.10.2013 13.10.2013 13.10.2013 23.10.2013 32/E1/TD/2013
. .
. .
Date : 30.10.2013
5 30.12.2013 03.01.2014 29.12.2013 29.12.2013 04.01.2014 2/E1/TD/2014
. .
. .
Date : 29.01.2014
3 16.01.2014 18.01.2014
. .
. .
20.01.2014 2/E1/TD/2014
19.01.2014 19.01.2014
Date : 29.01.2014
4 30.04.2014 03.05.2014
16 16.05.2014 31.05.2014
. .
. .
. .
01.06.2014
.
.
.
.
.
.
.
.
04.05.2014 2/E1/TD/2014
Date : 27.05.2014
02.06.2014 2/E1/TD/2014
Date : 10.06.2014
.
.
.
.
28.06.2014 2/E1/TD/2014
Date : 07.07.2014
LND- 16 Days
6-2014
30
PL
2 26.06.2014 27.06.2014
.
.
.
.
--------------------------------------------------------------------------------------------------------------
PwC
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Annexures
*** MONTHLY INC & EXP STATEMENT PREPRATION FROM FINANCIAL VOUCHERS ***
TCMPF Ltd :: Third Dairy :: 1314 Inc-Exp Report
PRODUCTION OVERHEADS
---------------------------------------------------HEAD TYPE CODE
DESCRIPTION
MAR
---------------------------------------------------PO
1 56101
WATER
15.21
PO
1 56201
POWER
27.84
PO
1 56301
FUEL
23.20
PO
1 56302
PETROL
0.64
PO
1 56401
CONSUMABLE STORES
0.34
PO
1 56403
SPARES P & M
1.26
PO
1 56501
LAB ARTICLES USED
PO
1 56505
LUBRICANTS P&M
PO
1 77101
FREIGHT &FORWARDING
PO
1 50201
TRANSPORT EXP-OTHER DAIRY
PO
1 48406
HARDWARES & TOOLS
0.49
PO
1 58177
PLANT & MACHINERY
1.77
PO
1 58181
BUILDINGS-FACTORY
2.03
PO
1 58183
FURNITURES AND FIXTURES
PO
1 65101
BUILDINGS
PO
1 65201
PLANT & MACHINERY
PO
1 65801
OTHERS
PO
1 65601
CASH
PO
1 78108
SECURITY EXP
3.43
PO
1 63305
OTHERS
PO
1 61103
POLY FILM(SATCHET MILK)
PO
1 62101
PRINTING & STATIONERY
0.40
PO
1 63302
LICENSE FEES
PO
1 63303
PROPERTY TAX
PO
1 63304
URBAN LAND TAX
PO
1 64101
POSTAGE & TELEGRAMS
0.02
PO
1 64301
TELEPHONES-OFFICE
PO
1 69301
TA/DA TO STAFF
0.10
PO
1 73801
CREATES USED
PO
1 78101
BOOKS & PERIODICALS
PO
1 78103
ENTERTAINMENT EXP
PO
1 78105
TRAINING OF PERSONNEL
PO
1 78112
PROFESSIONAL&LEGAL FEES
PO
1 78117
BANK COMMN./CHARGES
PO
1 78121
MISC EXPENSES
0.04
PO
1 71101
ADVT&PUBLICITY
PO
1 49201
SALES TAX &SC
0.06
PO
1 58190
GENERAL
41.07
PO
1 89101
MAINTANCE OF FARM
PO
1 48801
OTHER PURCHASES
0.18
PO
2 11108
SUNDRY CREDITORS - OTHERS
0.20
PO
2 25101
P&M DAIRY
1.08
PO
2 22101
BUILDINGS-FACTORY
1.99
---------------------------------------------------Total :
121.35
PwC
189
Annexures
TCMPF Ltd :: Third Dairy :: 1314 Inc-Exp Report
STAFF COMPENSATION
---------------------------------------------------HEAD TYPE CODE
DESCRIPTION
MAR
---------------------------------------------------SC
1 53101
SALARY
3.42
SC
1 53201
WAGES TO WORKERS
SC
1 53401
OVERTIME WAGES
SC
1 54401
BONUS
SC
1 54402
EX-GRATIA
SC
1 54101
EPF CONTBN.(EMPLOYERS)
0.98
SC
1 54301
ESI CONTN.(EMPLOYER'S
0.02
SC
1 54403
PRODUCTION-LINKED INCEN
SC
1 55302
STAFF WELFARE EXP
2.15
SC
1 55802
MEDICAL ALLOWANCE
SC
1 53402
O.P.E./BATTA
SC
1 55401
LTC
SC
1
9101
UNPAID SALARIES& WAGES
---------------------------------------------------Total :
6.57
----------------------------------------------------
PwC
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Annexures
*** ANNUAL INC & EXP STATEMENT PREPRATION FROM FINANCIAL VOUCHERS ***
TCMPF Ltd :: Third Dairy :: Inc-Exp 1314 Report
PRODUCTION OVERHEADS
----------------------------------------------------------------------------------------------------------------------------------------------------------HEAD TYPE CODE
DESCRIPTION
BE
APR
MAY
JUN
JUL
AUG
SEP
OCT
NOV
DEC
JAN
FEB
MAR
CUM.TOT
----------------------------------------------------------------------------------------------------------------------------------------------------------PO
1 56101
WATER
7.87
7.72
7.85
7.44
7.87
7.82
8.11
7.87
8.26
15.21
86.02
PO
1 56201
POWER
0.02
28.44
27.76 28.93
27.93
29.54
30.78
28.71
28.77
28.28
28.10
27.84
315.10
PO
1 56301
FUEL
23.40
16.80
29.58
17.05
22.80
23.85
32.00
7.40
23.20
196.08
PO
1 56302
PETROL
1.03
0.82
0.58
0.17
0.87
0.58
0.21
0.18
0.64
5.08
PO
1 56401
CONSUMABLE STORES
0.29
0.34
0.63
PO
1 56403
SPARES P & M
0.15
2.03
2.23
5.79
5.82
1.79
7.20
0.84
3.81
0.68
1.26
31.60
PO
1 56501
LAB ARTICLES USED
0.04
0.04
PO
1 56505
LUBRICANTS P&M
PO
1 77101
FREIGHT &FORWARDING
0.03
0.13
0.14
0.15
0.16
0.03
0.14
0.78
PO
1 50201
TRANSPORT EXP-OTHER DAIRY
PO
1 48406
HARDWARES & TOOLS
0.15
0.49
0.64
PO
1 58177
PLANT & MACHINERY
0.10
0.34
0.23
0.68
1.20
0.98
0.88
2.97
1.73
0.30
0.93
1.77
12.11
PO
1 58181
BUILDINGS-FACTORY
0.05
0.06
0.08
2.41
3.77
2.15
2.60
0.78
2.03
13.93
PO
1 58183
FURNITURES AND FIXTURES
PO
1 65101
BUILDINGS
2.10
2.10
PO
1 65201
PLANT & MACHINERY
PO
1 65801
OTHERS
PO
1 65601
CASH
PO
1 78108
SECURITY EXP
0.78
0.77
0.84
1.40
0.44
0.67
3.43
8.33
PO
1 63305
OTHERS
PO
1 61103
POLY FILM(SATCHET MILK)
PO
1 62101
PRINTING & STATIONERY
0.05
0.02
0.09
0.30
0.12
0.04
0.07
0.11
0.08
0.02
0.40
1.30
PO
1 63302
LICENSE FEES
0.45
0.94
0.51
1.90
PO
1 63303
PROPERTY TAX
0.78
0.78
1.56
PO
1 63304
URBAN LAND TAX
PO
1 64101
POSTAGE & TELEGRAMS
0.05
0.06
0.02
0.04
0.01
0.01
0.02
0.21
PO
1 64301
TELEPHONES-OFFICE
0.01
0.01
0.02
PO
1 69301
TA/DA TO STAFF
0.05
0.02
0.02
0.02
0.11
0.01
0.02
0.02
0.10
0.37
PO
1 73801
CREATES USED
PO
1 78101
BOOKS & PERIODICALS
PO
1 78103
ENTERTAINMENT EXP
PO
1 78105
TRAINING OF PERSONNEL
PO
1 78112
PROFESSIONAL&LEGAL FEES
0.06
0.06
PO
1 78117
BANK COMMN./CHARGES
0.01
0.01
0.02
0.04
PO
1 78121
MISC EXPENSES
0.02
0.02
0.03
0.02
0.03
0.09
0.04
0.03
0.03
0.04
0.21
0.04
0.60
PO
1 71101
ADVT&PUBLICITY
1.21
0.29
1.50
PO
1 49201
SALES TAX &SC
0.08
0.05
0.08
0.05
0.06
0.32
PO
1 58190
GENERAL
14.67
16.43 17.88
25.18
17.61
22.65
23.73
5.09
23.30
19.56
41.07
227.17
PO
1 89101
MAINTANCE OF FARM
PO
1 48801
OTHER PURCHASES
0.19
0.13
0.18
0.17
0.16
0.18
0.19
0.18
0.18
0.18
0.18
1.92
PO
2 11108
SUNDRY CREDITORS - OTHERS
56.38
5.80
11.69
1.47
0.20
75.54
PO
2 25101
P&M DAIRY
12.63
0.85
2.79
6.81
5.38
0.99
1.08
30.53
PO
2 22101
BUILDINGS-FACTORY
3.32
1.99
5.31
----------------------------------------------------------------------------------------------------------------------------------------------------------Total :
0.00 80.28
65.29
67.26 75.87
90.50
89.93
85.00
95.14
81.77 100.89
67.51 121.35
1020.79
-----------------------------------------------------------------------------------------------------------------------------------------------------------
PwC
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Annexures
TCMPF Ltd :: Third Dairy :: Inc-Exp 1314 Report
STAFF COMPENSATION
----------------------------------------------------------------------------------------------------------------------------------------------------------HEAD TYPE CODE
DESCRIPTION
BE
APR
MAY
JUN
JUL
AUG
SEP
OCT
NOV
DEC
JAN
FEB
MAR
CUM.TOT
----------------------------------------------------------------------------------------------------------------------------------------------------------SC
1 53101
SALARY
86.61
41.34
44.55 38.40
48.79
39.38
49.68
48.01
39.51
44.14
38.21
3.42
522.04
SC
1 53201
WAGES TO WORKERS
1.09
1.21
1.19
3.49
SC
1 53401
OVERTIME WAGES
0.55
0.73
0.66
1.53
0.67
0.65
1.39
6.18
SC
1 54401
BONUS
5.14
5.14
SC
1 54402
EX-GRATIA
7.20
7.20
SC
1 54101
EPF CONTBN.(EMPLOYERS)
1.23
1.16
1.22
1.24
1.29
1.05
1.07
1.04
1.02
1.03
0.98
12.33
SC
1 54301
ESI CONTN.(EMPLOYER'S
0.03
0.10
0.06
0.07
0.06
0.03
0.04
0.02
0.03
0.02
0.02
0.48
SC
1 54403
PRODUCTION-LINKED INCEN
0.01
1.42
1.43
SC
1 55302
STAFF WELFARE EXP
0.83
1.02
1.99
0.11
2.03
0.07
2.96
1.10
1.02
0.07
2.15
13.35
SC
1 55802
MEDICAL ALLOWANCE
0.76
0.76
SC
1 53402
O.P.E./BATTA
0.05
0.04
0.03
0.03
0.08
0.03
0.08
0.34
SC
1 55401
LTC
SC
1
9101
UNPAID SALARIES& WAGES
5.74
2.35
8.09
----------------------------------------------------------------------------------------------------------------------------------------------------------Total :
0.00 92.38
45.14
51.07 43.66
50.25
43.42
63.20
53.69
42.34
48.31
40.80
6.57
580.83
-----------------------------------------------------------------------------------------------------------------------------------------------------------
PwC
192
Annexures
*** BANK RECONCILATION STATEMENT FROM FINANCIAL VOUCHERS***
BANK RECONCILATION STATEMENT AS ON :31.08.2014
IDBI - SHOLINGANALLUR CH-119 :: ACCOUNT No.:0887104000056160
===========================================================================
BALANCE AS PER CASH BOOK :
15586547.70
--------------------------------------------------------------------------ADD: CHEQUES ISSUED BUT NOT PRESENTED
======================================
VR_NO
DATE
CHEQUE NO
DESCRIPTION
AMOUNT
ON
--------------------------------------------------------------------------112 06.05.2014
067690 THE GM VTV MALAI UNION
2525.00
210 05.06.2014
067776 GM VTV MALAI DCMP UNION
2525.00
345 04.07.2014
070469 ARMED FORCES FLAG DAY FU
7700.00
443 06.08.2014
073287 THE GM VTV MALAI DCMPU
2525.00
445 07.08.2014
073289 THE GM VTV MALAI
2525.00
446 07.08.2014
073290 THE POST MASTER ST THOMA
40700.00
452 07.08.2014
073286 THE ACCTS OFFICER
640.00
454 07.08.2014
073298 THE AC OFF CMPDD CH-51
10329.00
467 08.08.2014
073314 SARATHY ENGG
976.00
468 08.08.2014
073317 VIJAYA SCIENTIFIC COMPAN
5909.00
468 08.08.2014
073320 SUDAGAR BIOLOGICAL
14898.00
491 21.08.2014
073338 P.GOVINDAN
2000.00
492 21.08.2014
073339 PROFESSIONAL COURIER
3742.00
500 21.08.2014
073345 SRI ARAVINDAR & CO
74620.00
504 22.08.2014
078928 S.AJITHA
4936.00
505 22.08.2014
078929 ESSAE TERAKA LTD
2757.00
506 22.08.2014
078930 MR INDUSTRIES
9126.00
507 22.08.2014
078931 BHAGUS MARKETING
35070.00
508 22.08.2014
078932 LAKHOTIA ENTERPRISES
6615.00
517 27.08.2014
078938 M.KRISHNAMURTHY
11785.00
--------------------------------------------------------------------------Total :
241903.00
----------------------------------------------------------------------------------------------------------------------------------------------------BALANCE AS PER BANK STATEMENT :
15828450.70
===========================================================================
PwC
CLEAR
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
193
Annexures
*** NIGHT ALLOWANCE CLAIM STATEMENT ***
PAGE NO.
1
DATE : 11.09.2014
TCMPF LTD :: III DAIRY :: SHOLINGANALLUR :: CHENNAI 119
NIGHT ALLOWANCE FOR THE MONTH OF JULY - 2014
-----------------------------------------------------------------------------------SNO EMP_CD EMPLOYEE'S NAME
DESIGNATION
NO OF RATE AMOUNT SIGNATURE
DAYS RS.
RS.P
-----------------------------------------------------------------------------------1
3543 MANOHAR.M.
MR.GR.III
15
20
300.00
2
3554 JAGADEESAN.S.
SPL.GR.SFA
13
20
260.00
3
3556 AROGIUM.S
TECH(OPERTN)
12
20
240.00
4
4111 BERNAD LAWRANCE.A.
F.A.
14
20
280.00
5
4213 SURESH.K.
SPLDY.MANAGER(E
9
20
180.00
6
4263 RAJASEKARAN.P.
SPL.GR.B.MAN.
12
20
240.00
7
4324 NANDABAHADUR THAPA.R.
SPLGR.SEC.GUARD
12
20
240.00
8
4362 NANDAKUMAR.C
MANAGER(DG)
1
20
20.00
9
4405 RAJASEKARAN.K.
TECH (OPERTN)
10
20
200.00
10
4429 RAVI.A.S.
SG.TECH(OPERTN)
11
20
220.00
11
4472 KESAVEL.T.
MR.GR.III
8
20
160.00
12
4483 ALLIMUTHU.J.
TECH (OPERTN)
13
20
260.00
13
4494 SUNDARAJ.K.N.
SG.M.R.GR.III
7
20
140.00
14
4511 ALAGESAN.G.
MANAGER(DC)
9
20
180.00
15
4575 MUTHU.K.
TECH (OPERTN)
11
20
220.00
16
4706 PREM BAHADUR.S.
SG.SEC.GUARD
14
20
280.00
17
4777 RAMDOSS.S.
MR.GR.III
10
20
200.00
18
4902 STEPHEN.D.
SPGR.S.F.A.
13
20
260.00
19
4944 ARUMUGAM.E.
SG.S.F.A
2
20
40.00
20
4966 BALAJI.M.E.
SG.S.F.A.
13
20
260.00
21
4976 RAMALINGAM.C.
SPL.GR.S.F.A.
1
20
20.00
22
5063 SARAVANAN.M.
F.A.
2
20
40.00
23
5109 SOMU.A.
EXECUTIVE(LAB)
7
20
140.00
24
5114 MOHAMEDSIRAJUDDIN.J
SP.GR TECH(LAB)
12
20
240.00
25
5209 NARAYANAN.S.
A.G.M(DG)
9
20
180.00
26
5244 BHIMBAHADUR KHATRY.
SPLGR.SEC.GUARD
13
20
260.00
27
5292 KUPPAN.E.
S.F.A.
12
20
240.00
28
5297 KUMAR.V.
SPL.GR.SFA
10
20
200.00
PwC
194
Annexures
*** DOUBLE WAGES CLAIM PREPARATION STATEMENT ***
PAGE NO.
1
11.09.2014
TCMPF LTD., III DAIRY,CHENNAI 600 119
DOUBLE WAGES CLAIM CHECKLIST FOR AUGUST-2014
---------------------------------------------------------------------------------------------S.NO EMP
EMPLOYEE NAME
DESIGNATION
DATE
AMOUNT
ESI NET AMT TOT
CODE
---------------------------------------------------------------------------------------------** SECTION : ENG
1 4220 KUMAR P
2 4263 RAJASEKARAN P
3 4334 LOGANATHAN G
4 4433 KANTHARAJ B
5 4456 PRAKASHKUMAR S B
6 4805 RAVICHANDRAN N
7 4902 STEPHEN D
8 5586 RAMALINGAM S
9 5597 GANESAN S
10 5609 SUKUMARAN G
11 5669 KUPPUSAMY E
12 5714 PADMANABAN S
13 6441 LOGANATHAN K
14 6662 DHANASEKARAN D
15 6790 JANAKIRAMAN R
16 8271 GOPI M
17 9019 BASKARAN V
18 9022 GANGAIYAN T
19 9026 DHANASEKARAN V
20 9031 GOVINDAN K
21 9037 KALAISELVI D
22 9078 GOPINATH V
23 9081 ARUNKUMAR K S
24 9085 SANKAR J
25 9099 MOHANRAJ J
26 9101 PRATAP L
27 9104 GOPI K
MANAGER(DE)
SPL.GR.B.MAN.
SL.GR.S.F.A.
SG.TECH(OPERTN)
SG.TECH(OPERTN)
TECH(OPERTN)
SPGR.S.F.A.
MANAGER(DE)
DY.MANAGER(DE)
SPL.GR.ELECN.
SG.S.D.A.
SG.JR.MANAGER(M
SG.TECH(OPERTN)
SG.S.F.A
TECHN(ELECN)
S.M.A.
TECH (OPERTN)
TECH (OPERTN)
SG.S.F.A.
SG.S.F.A.
SG.S.F.A.
S.F.A.
TECNH(ELECN)
TECHN(ELECT)
TECHN(OPERTN)
TECHN(OPERTN)
TECHN(OPERTN)
15.08.2014
15.08.2014
15.08.2014
15.08.2014
15.08.2014
15.08.2014
15.08.2014
15.08.2014
15.08.2014
15.08.2014
15.08.2014
15.08.2014
15.08.2014
15.08.2014
15.08.2014
15.08.2014
15.08.2014
15.08.2014
15.08.2014
15.08.2014
15.08.2014
15.08.2014
15.08.2014
15.08.2014
15.08.2014
15.08.2014
15.08.2014
** Subtotal **
** SECTION : LAB
28 4511 ALAGESAN G
29 5109 SOMU A
30 9007 ANBARASU K
31 9033 MURALI B
32 9046 KOTHANDAN M
33 9057 INDIRA N
34 9077 MUTHUVAIRAM G
MANAGER(DC)
EXECUTIVE(LAB)
DY.MANAGER(DB)
SG.S.F.A.
SG.S.F.A.
SG.DY.MGR(DC)
S.F.A.
15.08.2014
15.08.2014
15.08.2014
15.08.2014
15.08.2014
15.08.2014
15.08.2014
** Subtotal **
** SECTION : OFF
35 5727 VIJAY ANAND K
36 9074 VEDHANAYAGI R
SG.S.M.A.
S.F.A.
15.08.2014
15.08.2014
** Subtotal **
** SECTION : PLC
37 4213 SURESH K
38 4359 SATHEESH R
SPLDY.MANAGER(E 15.08.2014
MANAGER(DG)
15.08.2014
1881.95
908.40
688.40
779.35
779.35
720.65
714.20
1635.50
1543.85
1067.10
629.65
1258.70
779.35
678.05
458.05
393.55
832.25
832.25
616.10
616.10
616.10
430.95
458.05
458.05
458.05
458.05
458.05
0.00
0.00
0.00
0.00
0.00
0.00
0.00
0.00
0.00
0.00
0.00
0.00
0.00
0.00
0.00
0.00
0.00
0.00
0.00
0.00
0.00
0.00
0.00
0.00
0.00
0.00
0.00
1881.95
908.40
688.40
779.35
779.35
720.65
714.20
1635.50
1543.85
1067.10
629.65
1258.70
779.35
678.05
458.05
393.55
832.25
832.25
616.10
616.10
616.10
430.95
458.05
458.05
458.05
458.05
458.05
1
1
1
1
1
1
1
1
1
1
1
1
1
1
1
1
1
1
1
1
1
1
1
1
1
1
1
21150.10
0.00
21150.10
27
1539.35
1132.90
1466.45
616.10
616.10
1423.20
443.85
0.00
0.00
0.00
0.00
0.00
0.00
0.00
1539.35
1132.90
1466.45
616.10
616.10
1423.20
443.85
1
1
1
1
1
1
1
7237.95
0.00
7237.95
7
570.30
443.85
0.00
0.00
570.30
443.85
1
1
1014.15
0.00
1014.15
2
1820.00
1541.30
0.00
0.00
1820.00
1541.30
1
1
PwC
195
Annexures
*** INCOME & DEDUCTION STATEMENT FROM SALARY ***
TCMPF Ltd., THIRD DAIRY :: SHOLINGANALLUR :: CHENNAI - 119
Unit : 60
Emp.Code:9066
Name:THANIGAIVELU.T
Design.:DY.MANAGER(SYS)
Income and Deduction Details :
---------------------------------------------------------------------------------------------------------------------------------------------------------------------------------MONTH
BASIC
DPAY
DA
HRA
CCA
WA
MA
CA
PC_ARR
DWAGES DA_ARR NSA
PLI
BONUS SLS
SPLPAY
SUPL.BILL
TOTAL
STATUS
---------------------------------------------------------------------------------------------------------------------------------------------------------------------------------MAR-2014 11690.00 4400.00 14481.00
2000.00
600.00
0.00
125.00
200.00
0.00
0.00
0
0
0
0
0
0.00
0.00
33496.00
SAL
APR-2014 12180.00 4400.00 16580.00
2000.00
600.00
0.00
125.00
200.00
0.00
0.00
4827
0
0
0
0
0.00
0.00
40912.00
SAL
MAY-2014 12180.00 4400.00 16580.00
2000.00
600.00
0.00
125.00
200.00
0.00
0.00
0
0
0
0
0
0.00
0.00
36085.00
SAL
JUN-2014 12180.00 4400.00 16580.00
2000.00
600.00
0.00
125.00
200.00
0.00
0.00
0
0
0
0
0
0.00
0.00
36085.00
SAL
JUL-2014 12180.00 4400.00 16580.00
2000.00
600.00
0.00
125.00
200.00
0.00
0.00
0
0
0
0
0
0.00
0.00
36085.00
SAL
AUG-2014 12180.00 4400.00 16580.00
2000.00
600.00
0.00
125.00
200.00
0.00
0.00
0
0
0
0
0
0.00
0.00
36085.00
SAL
SEP-2014 12180.00 4400.00 16580.00
2000.00
600.00
0.00
125.00
200.00
0.00
0.00
0
0
0
0
0
0.00
0.00
36085.00
GEN
OCT-2014 12180.00 4400.00 16580.00
2000.00
600.00
0.00
125.00
200.00
0.00
0.00
0
0
0
0
0
0.00
0.00
36085.00
GEN
NOV-2014 12180.00 4400.00 16580.00
2000.00
600.00
0.00
125.00
200.00
0.00
0.00
0
0
0
0
0
0.00
0.00
36085.00
GEN
DEC-2014 12180.00 4400.00 16580.00
2000.00
600.00
0.00
125.00
200.00
0.00
0.00
0
0
0
0
0
0.00
0.00
36085.00
GEN
JAN-2015 12180.00 4400.00 16580.00
2000.00
600.00
0.00
125.00
200.00
0.00
0.00
0
0
0
0
0
0.00
0.00
36085.00
GEN
FEB-2015 12180.00 4400.00 16580.00
2000.00
600.00
0.00
125.00
200.00
0.00
0.00
0
0
0
0
0
0.00
0.00
36085.00
GEN
---------------------------------------------------------------------------------------------------------------------------------------------------------------------------------Total
145670.00 52800.00 196861.00 24000.00 7200.00
0.00 1500.00 2400.00
0.00
0.00
4827
0
0
0
0
0.00
0.00
435258.00
Income from Medical Reimbursement
0.00
435258
---------------------------------------------------------------------------------------------------------------------------------------------------------------------------------MONTH
EPF
VPF
SSF
MF
ITAX
GPF
GVOLPF
HSA
HBA
HBA INT
LIC
PLI1 PLI2
PTAX
FBF
THANE
Total
HBA Accr.Int
---------------------------------------------------------------------------------------------------------------------------------------------------------------------------------MAR-2014
780
2000
50
25
0
0
0
0
0
0
383.00
188
0
0.00
3
0.00
3429.00
0.00
APR-2014
780
2000
50
25
500
0
0
0
0
0
383.00
188
0
0.00
3
0.00
3929.00
0.00
MAY-2014
780
2000
50
25
500
0
0
0
0
0
383.00
188
0
0.00
3
0.00
3929.00
0.00
JUN-2014
780
2000
50
25
0
0
0
0
0
0
383.00
188
0
0.00
3
0.00
3429.00
0.00
JUL-2014
780
2000
50
25
0
0
0
0
0
0
383.00
188
0
547.50
3
0.00
3976.50
0.00
AUG-2014
780
2000
50
25
0
0
0
0
0
0
383.00
188
0
547.50
3
0.00
3976.50
0.00
SEP-2014
780
2000
50
25
0
0
0
0
0
0
383.00
188
0
0.00
3
0.00
3429.00
0.00
OCT-2014
780
2000
50
25
0
0
0
0
0
0
383.00
188
0
0.00
3
0.00
3429.00
0.00
NOV-2014
780
2000
50
25
0
0
0
0
0
0
383.00
188
0
0.00
3
0.00
3429.00
0.00
DEC-2014
780
2000
50
25
0
0
0
0
0
0
383.00
188
0
0.00
3
0.00
3429.00
0.00
JAN-2015
780
2000
50
25
0
0
0
0
0
0
383.00
188
0
0.00
3
0.00
3429.00
0.00
FEB-2015
780
2000
50
25
0
0
0
0
0
0
383.00
188
0
0.00
3
0.00
3429.00
0.00
---------------------------------------------------------------------------------------------------------------------------------------------------------------------------------Total
9360
24000
600
300
1000
0
0
0
0
0
4596.00
2256
0
1095.00
36
0.00 43243.00
0.00
---------------------------------------------------------------------------------------------------------------------------------------------------------------------------------PERSONAL INVESTMENTS
====================
MAXIMUM 1.50 LAKH
ABOVE 1.50 LAKH
Annual Rent Paid (Rent_Paid) :
0.00
LIC Own Premium
(ColiE) :
9552.00
Int.Accrued on NSC (ColF_tot) :
0.00
PLI Own Premium
(ColiG) :
4020.00
Mediclaim
80D
(ColL_tot) :
0.00
Int.Accrued on HBA (ColG_tot2) :
0.00
Inv. In NSC
(ColiH) :
0.00
Phy.Disability 80U (ColM_tot) :
0.00
House Tax Paid
(House_Tax) :
0.00
Int.Accrued on NSC
(ColiI) :
0.00
HBA Refund (ColiK) :
0.00
Tution Fees
(ColiL) : 15000.00
Infra Stru. Bonds
(ColiM) :
0.00
Other Savings
(ColiN) : 13000.00
Pens. Policy 80CCC
(ColiO) :
0.00
---------------------------------------------------------------------------------------------------------------------------------------------------------------------------------[** TAX WORKING **]
Tot.Salary : 435258.00
Oth.Income:
0.00
U/S 80C & 80CCC: 82420.00
Slab 10% :
7624.00
Total Tax :
7624.00
Less HRA
: 24000.00
Int on HBA:
0.00
Slab 20% :
0.00
Rebate 87A:
2000.00
Grs.Salary : 411258.00
House Tax :
0.00
80D
:
0.00
Slab 30% :
0.00
Net Tax
:
5624.00
Less.Allwn :
2595.00
Gr.Tot.Inc: 408663.00
80U
:
0.00
Cess
:
169.00
Net Salary : 408663.00
Tot.Dedn : 82420.00
Tax+Cess :
5793.00
Tax.Income: 326240.00
Sofar Ded.:
1000.00
Bal.Tax
:
4793.00
----------------------------------------------------------------------------------------------------------------------------------------------------------------------------------
PwC
196
Annexures
*** INCOME TAX STATEMENT ***
9066
. .
STATEMENT OF INCOME
+-----------------------------------------------------------------------------------------------------------------------------------------------+
|119
ASSESSMENT YEAR : 2015-2016
| CODE : 9066
NAME : THANIGAIVELU.T
|
|
ACCOUNTING YEAR : 2014-2015
|
DESIGNATION : DY.MANAGER(SYS)
|
|
PERMANENT ACC.NO : ALTPT8032B
|
PLACE OF DUTY : SHOLINGANALLUR
|
+------------------------------------------------+----------+-----------+--------------------------------------------------+----------+---------+
|
1. SALARY INCOME (TOTAL SALARY INCLUDING HRA)|In Rupees |In Rupees |
4. LESS : DEDUCTIONS UNDER CHAPTER VI A
|In Rupees
|In Rupees |
+------------------------------------------------+----------+-----------+----(i) U/S 80 C ---------------------------------+----------+---------+
|
a) BASIC + GRADE PAY
| 198470.00|
|
a) EPF / GPF CONTRIBUTION
|
9360.00|
|
|
b) DEARNESS ALLOWANCE
| 196861.00|
|
b) SUPERANNUATION FUND / GIS
|
600.00|
|
|
c) HOUSE RENT ALLOWANCE
| 24000.00|
|
c) FBF / VOL.PF
| 24036.00|
|
|
d) CITY COMPENSATORY ALLOWANCE
|
7200.00|
|
d) LIC PREMIUM - SALARY RECOVERY
|
4596.00|
|
|
e) SPL.PAY / CASH ALLOWANCE
|
2400.00|
|
e) LIC PREMIUM - OWN SUBSCRIPTION
|
9552.00|
|
|
f) SURREDER PAY RECEIVED
|
0.00|
|
f) PLI - SALARY RECOVERY
|
2256.00|
|
|
g) MEDICAL ALLOWANCE
|
1500.00|
|
g) PLI - OWN SUBSCRIPTION
|
4020.00|
|
|
h) WASHING ALLOWANCE
|
0.00|
|
h) INVESTMENT IN NSC / F.D SAVINGS
|
0.00|
|
|
i) BONUS , PLI
|
0.00|
|
i) INTEREST ACCRUED ON NSC VIII
|
0.00|
|
|
j) PAY COMM. ARREARS RECEIVED 2014-2015 |
0.00|
|
j) REFUND OF HBA APPROVED INSTITUTIONS
|
0.00|
|
|
k) DA ARREARS
|
4827.00|
|
k) REFUND OF HBA APPROVED INSTITUTIONS- OWN|
0.00|
|
|
l) NIGHT ALLOWANCE
|
0.00|
|
l) PAYMENT OF TUTION FEES (FULL TIME)
|
|
|
|
m) DOUBLE WAGES
|
0.00|
|
(MAXIMUM OF TWO CHILDREN ALLOWED)
| 15000.00|
|
|
n) SUPPLEMENTARY CLAIM
|
0.00|
|
m) INVESTMENT IN ELIGIBLE INFRA.BONDS
|
0.00|
|
|
o) Any Other Income..
|
0.00|
|
n) OTHER ELIGIBLE SAVINGS WITH PROOF
| 13000.00|
|
|
|----------|-----------|
(ii) U/S 80 CCC PENSION POLICY OF LIC/OTHER
|
0.00|
|
| A. TOTAL OF AMOUNTS (1a TO 1n)
| 435258.00| 435258.00 | I.
TOTAL OF 4 i(a) to i(n)+4 (ii)
|----------|
|
|
LESS :
|----------|-----------|
(Restricted to 1.5 Lakhs)| 82420.00|
82420.00|
|
|
|
|
|----------|
|
|
2.DEDUCTION U/S 10-13(A) FOR HRA
|
|
| K.
TOTAL SAVINGS (I)
| 82420.00|
|
|
|
|
| L. (iii) U/S 80D-UPTO 15000/- (+5000 for Sr.Ctzn)|
0.00|
|
|
a) ACTUAL RENT PAID( 0.00 39530)
| -39530.00|
| M. (iv) U/S 80U-IN CASE OF PHYS. DISABILITY /
|
0.00|
|
|
LESS : 10% OF PAY+DA
|
|
|
U/S 80E-INTEREST ON EDUCATION LOAN
|
|---------|
|
DIFF.(EXCESS OF RENT PAID OVER
|
|
| N.
TOTAL OF (K)+(L)+(M)
|
|
82420.00|
|
10% OF PAY+DA)
|
|
|
|----------|---------|
|
b) HRA RECEIVED
| 24000.00|
| O. TAXABLE INCOME (H-N)(ROUNDED TO NEAREST Rs.10)| 326243.00|
326240.00|
|
|
|
|
|----------|---------|
|
c) 50% OF SALARY(PAY+DA) FOR CHENNAI CITY | 197670.00|
|
5. TAX ON GROSS TAXABLE INCOME
|
|
|
|
40% OF SALARY(PAY+DA) FOR OTHER PLACES |
|
|
(ROUNDED OFF TO NEAREST RUPEE)|
|
|
|
|
|-----------|
(a) On the first Rs. 250000 } - Nil
|
0.00|
|
| B. HRA EXEMPTED - THE LEASE OF (a)or(b)or(c)
|
| 24000.00 |
for Women Rs. 250000 }
|
|
|
|
|
|-----------|
(b) On the Next Rs. 250000 } - 10 %
|
7624.00|
|
| C. GROSS SALARY INCOME (A)-(B)
|
| 411258.00 |
for Women Rs. 250000 }
|
|
|
|
|
|-----------|
(c) On the Next Rs. 500000
- 20 %
|
0.00|
|
|
LESS
|
|
|
|
|
|
|
3.a) PROFESSIONAL TAX PAID IN 2014-2015
|
1095.00|
|
(d) On the Balance
- 30 %
|
0.00|
|
|
b) CASH / MEDICAL / WASHING ALLOWANCE
|
1500.00|
|
|
|---------|
|
c) ONE DAY RELIEF FUND
|
0.00|
| P. TOTAL TAX (b)+(c)+(d)
|
|
7624.00|
|
d) MEDICAL REIMBURSMENT
|
0.00|-----------| Q. REBATE U/S 87 A
|
|
2000.00|
| D. TOTAL OF AMOUNTS IN 3 (a) + 3 (b)
|
|
2595.00 |
|
|---------|
|
|
|-----------| R. NET TAX PAYABLE (P-Q)
|
|
5624.00|
PwC
197
Annexures
| E. NET SALARY INCOME (C - D)
|
| 408663.00 |
|
|---------|
|
|
|-----------| S. ADD : EDUCATION CESS 3% ON (R)
|
|
169.00|
| F. ANY OTHER INCOME (Med.Reimb/INT ACCR.ON NSC)|
|
0.00 |
|
|---------|
| G. INTEREST ACCRUED ON HBA (salary)}Max Allowd|
|
0.00 | T. TOTAL TAX & CESS PAYABLE (R) + (S)
|
|
5793.00|
|
INTEREST ACCRUED ON HBA (Own)
}Rs.2 Lakh |
|
0.00 |
|
|---------|
|
HOUSE TAX PAID DURING 2014-2015
|
|
0.00 | U. SO FAR DEDUCTED IN SALARY
|
|
1000.00|
|
|
|-----------|
|
|---------|
| H. GROSS TOTAL INCOME ((E+F)-G)
|
| 408663.00 | V. BALANCE OF INCOME TAX TO BE DEDUCTED
|
|
4793.00|
+------------------------------------------------+----------+-----------+--------------------------------------------------+----------+---------+
CERTIFICATE
1. CERTIFIED THAT I AM OCCUPYING RENTAL HOUSE & PAYING MONTHLY RENT OF Rs. 0.00
2. CERTIFIED THAT I AM PAYING A SUM OF Rs.
9552.00 TOWARDS LIC PREMIUM AND
Rs. 4020.00 TOWARDS PLI AND POLICIES ARE KEPT ALIVE.
SIGNATURE
*** SERVICE REGISTER SAMPLE ***
THE TAMILNADU CO-OPERATIVE MILK PRODUCERS' FEDERATION Ltd.,
--------------------------------------------SERVICE REGISTER OF
EMPLOYEE NAME : THANIGAIVELU.T
EMPLOYEE CODE : 9066
DESIGNATION : DY.MANAGER(SYS)
--------------------------------------------LATEST UPDATIONS
Service in this Office From
: 17.05.1999
Last Surrender Taken on
: 01.12.2013
Last Annual Increment on
: 01.07.2014
Last PL/ALW Taken on
: 20.11.2013 To 22.11.2013
PL Balance
: 222 Days
Last UELMC/SL Taken on
: 22.12.2008 To 01.01.2009
UELMC / SL Balance
: 169 Days
Last LTC Availed in the Block Year : 2007-2010
Last SVC verified from
: 01.04.2013 To 31.03.2014 at SNR
PwC
198
Annexures
9066
I A - PERSONAL DETAILS
*** PERSONAL INFORMATION ***
GENDER : MALE
RELIGION : HINDU
DOB : 27.08.1973
COMMUNITY : BC
Bl.Group :B+VE
DOR : 31.08.2031
CASTE : SENGUNTHAR
-------------------------------------------------------------------------------FATHER NAME :THANGAVELU.K
-------------------------------------------------------------------------------EPF No.: 11781 Memb.Dt:17.05.1999
PAN No.: ALTPT8032B
PENSION No.: 3700
BANK ACC No.: 30717479304
ESI No.:
BANK NAME : SBI-SHOLINGANALLUR
CONTACT No.: 9842368572
NEFT No.: SBIN0010525
-------------------------------------------------------------------------------ADDRESS : 77C,ARULALEESWARAN KOIL STREET
SENGUNTHAR PETTAI
MADURANTAKAM - 603 306
KANCHIPURAM DIST
-------------------------------------------------------------------------------FAMILY DETAILS:
KAVITHA.K.
W
10.06.1977
SOWMIAN.T.K
S
31.05.2000
BHAVADHARINI.T.K
D
07.12.2002
--------------------------------------------------------------------------------
9066
I B - QUALIFICATIONS
BASIC QUALIFICATION
MAR-1994
B.SC (CS)
COMPUTER SCIENCE
SSASC, ENATHUR, KANCHIPURAM
UNIVERSITY OF MADRAS
-------------------------------------------------------------------------------MAY-1998
MASTER OF COMPUTER APPLICATIONS
COMPUTER SCIENCE
INST.DISTANCE EDUCATION
UNIVERSITY OF MADRAS
-------------------------------------------------------------------------------TECHNICAL QUALIFICATION
JULY-1995
TYPE WRITING JR.GRADE ENGLISH
DIRECTORATE OF TECHNICAL EDUCATION
DIR. OF TECH.EDUCATION
--------------------------------------------------------------------------------
PwC
199
Annexures
9066
II A - ASSIGNMENTS
*** APPOINTMENT DETAILS ***
APP
The individual is appointed as D.P.A in the pay scale 4000-100-6000
from 17.05.1999 vide proc.no.16614/PE5/96-2 dated 12.05.1999
SG
The individual is elevated to SG.D.P.A in the pay scale 5000-150-8000
from 17.05.2009 vide proc.no.4967/E4/2009
dated 18.06.2009
-------------------------------------------------------------------------------9066
*** II- A PROMOTION DETAILS ***
PRO
The individual is promoted to DY.MANAGER(SYSTEM) in the pay scale
9300-34800 GR.PAY 4400
from 20.03.2013 vide proc.no.10274/PE6/2012
dated 15.03.2013
PLACE OF SERVICE DETAILS:- NOT MENTIONED
PwC
200
Annexures
9066
*** II- A LEAVE / SLS / LTC SANCTION DETAILS ***
-------------------------------------------------------------------------------LEAVE
The Leave PL
is sanctioned vide Ref.No.2262/E1/TD/2003 for 3 day(s)
from 20.10.2003 to 22.10.2003 with perm. from 18.10.2003 to 19.10.2003.
Rjd on 23.10.2003
LEAVE
The Leave PL
from 29.10.2004 to 03.11.2004 . RJD on 04.11.2004
SLS-2004 7 day(s) of Surrender is permitted vide Ref.No.422/E1/TD/2004 as on
01.12.2004 in lieu of cash benefits.
LEAVE
The Leave PL
from 16.05.2005 to 20.05.2005 with perm. from 14.05.2005 to 15.05.2005
and from 21.05.2005 to 22.05.2005. Rjd on 23.05.2005
LEAVE
The Leave PL
and from 07.09.2005 to 07.09.2005. Rjd on 08.09.2005
LEAVE
The Leave PL
Rjd on 29.05.2006
LEAVE
The Leave PL
and from 09.09.2006 to 10.09.2006. Rjd on 11.09.2006
LTC-2006 The Leave PL
from 15.12.2006 to 19.12.2006 . RJD on 20.12.2006
LEAVE
The Leave PL
is sanctioned vide Ref.No.3/ for 2 day(s)
Rjd on 17.12.2007
LEAVE
The Leave PL
and from 06.12.2008 to 07.12.2008. Rjd on 08.12.2008
LEAVE
The Leave UELMC is sanctioned vide Ref.No.3/E1/TD/2009 for 11 day(s)
Rjd on 02.01.2009
LEAVE
The Leave PL
from 04.06.2009 to 10.06.2009 . RJD on 11.06.2009
LEAVE
The Leave PL
Rjd on 15.11.2010
PwC
201
Annexures
LTC-2010 The Leave CL
from 20.12.2010 to
. .
with perm. from 17.12.2010 to 19.12.2010.
Rjd on 21.12.2010
LEAVE
The Leave PL
from 03.01.2012 to 05.01.2012 . RJD on 06.01.2012
LEAVE
The Leave PL
Rjd on 25.11.2013
-------------------------------------------------------------------------------9066
*** II- A SERVICE VERIFICATION DETAILS ***
-------------------------------------------------------------------------------SVC FROM
SVC TO
VERIFIED AT
-------------------------------------------------------------------------------17.05.1999
30.04.2000
SNR
01.05.2000
31.07.2000
SNR
01.08.2000
30.04.2001
SNR
01.05.2001
31.03.2002
SNR
01.04.2002
31.03.2003
SNR
01.04.2003
31.03.2004
SNR
01.04.2004
31.03.2005
SNR
01.04.2005
31.03.2006
SNR
01.04.2006
31.03.2007
SNR
01.04.2007
31.03.2008
SNR
01.04.2008
31.03.2009
SNR
01.04.2009
31.05.2009
SNR
01.06.2009
31.03.2010
SNR
01.04.2010
31.03.2011
SNR
01.04.2011
31.03.2012
SNR
01.04.2012
31.03.2013
SNR
01.04.2013
31.03.2014
SNR
-------------------------------------------------------------------------------9066
II B - LEAVE ON TRAVEL CONCESSION
Block Year :2003-2006
Ref.No.:
2440/E1/TD/2006
Dated :12.12.2006
SELF
KAVITHA.K.
W
KANYAKUMARI
SOWMIAN.T.K
S
KANYAKUMARI
BHAVARADHARINI.T.K
D
KANYAKUMARI
-------------------------------------------------------------------------------Block Year :2007-2010
Ref.No.:
5/E1/TD/2010
Dated :14.12.2010
SELF
KAVITHA.K.
W
KANYAKUMARI
SOWMIAN.T.K
S
KANYAKUMARI
BHAVARADHARINI.T.K
D
KANYAKUMARI
--------------------------------------------------------------------------------
PwC
202
Annexures
9066
II C - INCREMENTS
-------------------------------------------------------------------------------INC
PRES PRES
ANN.
FUTU
FUTU WITH EFF
REF.NO &
TYPE PAY GRPAY
INCR
PAY
GRPAY
FROM
DATE
-------------------------------------------------------------------------------ANN
9490 4200
01.07.2013
410
9900
4200 01.07.2014
10/E1/TD/2010
22.04.2010
ANN
9900 4200
01.07.2013
430
10330
4200 01.07.2014
10/E1/TD/2011
20.04.2011
ANN 10330 4200
01.07.2013
440
10770
4200 01.07.2014
4/E1/TD/2012
16.04.2012
ANN 10770 4200
01.07.2013
450
11220
4200 01.07.2014
31/E1/TD/2013
22.04.2013
PRO 11220 4200
01.07.2013
470
11690
4200 01.07.2014 1340/E1/TD/2013
24.05.2013
ANN 11690 4400
01.07.2013
490
12180
4400 01.07.2014
3/E1/TD/2014
29.04.2014
-------------------------------------------------------------------------------9066
III
- SERVICE REWARDS & PUNISHMENTS
*** REWARDS & PUNISHMENT DETAILS - NIL ***
9066
IV - IMMOVABLE PROPERTY & INTERESTS
9066
V - IMPORTANT EVENT IN THE CARREER
9066
PwC
203
Annexures
VI - LEAVE ACCOUNT
-------------------------------------------------------------------------------[
LEAVE CREDIT
] [
LEAVE TAKEN
]
-------------------------------------------------------------------------------Nature|Duty From | Duty To Qrtr|Days| Ob|Leave From| Leave To Nod| Rjd On | Cb
-------------------------------------------------------------------------------** LEAVE TYPE ** : CL
-------------------------------------------------------------------------------LTC
| . .
| . .
| 0 | 0 | 0|20.12.2010| . .
| 1|21.12.2010| 0
|
|Permission:
|17.12.2010|19.12.2010| |
|
|
|
|
|
|
|
|
| |
|
-------------------------------------------------------------------------------** LEAVE TYPE ** : PL
-------------------------------------------------------------------------------LEAVE |17.05.2003|16.08.2003| 1 | 8 | 86|20.10.2003|22.10.2003| 3|23.10.2003| 83
|
|Permission:
|18.10.2003|19.10.2003| |
|
|
|
|
|
|
|
|
| |
|
LEAVE |17.08.2003|16.08.2004| 4 | 32 |115|29.10.2004|03.11.2004| 6|04.11.2004|109
|
|
|
|
|
|
|
| |
|
SLS
| . .
| . .
| 0 | 0 |109|01.12.2004| . .
| 7| . .
|102
|
|
|
|
|
|
|
| |
|
LEAVE | . .
| . .
| 0 | 0 |102|16.05.2005|20.05.2005| 5|23.05.2005| 97
|
|Permission:
|14.05.2005|15.05.2005| |
|
|
|
|
|21.05.2005|22.05.2005| |
|
|
|
|
|
|
|
|
| |
|
LEAVE |17.08.2004|16.08.2005| 4 | 32 |129|05.09.2005|06.09.2005| 2|08.09.2005|127
|
|Permission:
|03.09.2005|04.09.2005| |
|
|
|
|
|07.09.2005|07.09.2005| |
|
|
|
|
|
|
|
|
| |
|
SLS
| . .
| . .
| 0 | 0 |127|01.12.2005| . .
| 7| . .
|120
|
|
|
|
|
|
|
| |
|
LEAVE |17.08.2005|16.05.2006| 3 | 24 |144|25.05.2006|26.05.2006| 2|29.05.2006|142
|
|Permission:
27.05.2006|28.05.2006| |
|
|
|
|
|
|
|
|
| |
|
LEAVE |17.05.2006|16.08.2006| 1 | 8 |150|04.09.2006|08.09.2006| 5|11.09.2006|145
|
|Permission:
|02.09.2006|03.09.2006| |
|
|
|
|
|09.09.2006|10.09.2006| |
|
|
|
|
|
|
|
|
| |
|
CREDIT|17.08.2006|16.11.2006| 1 | 8 |153| . .
| . .
| 0| . .
|153
|
|
|
|
|
|
|
| |
|
SLS
| . .
| . .
| 0 | 0 |153|01.12.2006| . .
|15| . .
|138
|
|
|
|
|
|
|
| |
|
LTC
| . .
| . .
| 0 | 0 |138|15.12.2006|19.12.2006| 5|20.12.2006|133
|
|
|
|
|
|
|
| |
|
SLS
|17.11.2006|16.11.2007| 4 | 32 |165|01.12.2007| . .
|15| . .
|150
|
|
|
|
|
|
|
| |
|
LEAVE | . .
| . .
| 0 | 0 |150|13.12.2007|14.12.2007| 2|17.12.2007|148
|
|Permission:
15.12.2007|16.12.2007| |
|
|
|
|
|
|
|
|
| |
|
SLS
|17.11.2007|16.11.2008| 4 | 32 |180|01.12.2008| . .
|15| . .
|165
|
|
|
|
|
|
|
| |
|
LEAVE | . .
| . .
| 0 | 0 |165|01.12.2008|05.12.2008| 5|08.12.2008|160
|
|Permission:
|29.11.2008|30.11.2008| |
|
|
|
|
|06.12.2008|07.12.2008| |
|
|
|
|
|
|
|
|
| |
|
--------------------------------------------------------------------------------
PwC
204
Annexures
9066
-------------------------------------------------------------------------------[
LEAVE CREDIT
] [
LEAVE TAKEN
]
-------------------------------------------------------------------------------Nature|Duty From | Duty To Qrtr|Days| Ob|Leave From| Leave To Nod| Rjd On | Cb
-------------------------------------------------------------------------------LEAVE |17.11.2008|16.05.2009| 2 | 16 |176|04.06.2009|10.06.2009| 7|11.06.2009|169
|
|
|
|
|
|
|
| |
|
SLS
|17.05.2009|16.11.2009| 2 | 16 |185|01.12.2009| . .
|15| . .
|170
|
|
|
|
|
|
|
| |
|
LEAVE |17.11.2009|16.08.2010| 3 | 24 |194|10.11.2010|12.11.2010| 3|15.11.2010|191
|
|Permission:
13.11.2010|14.11.2010| |
|
|
|
|
|
|
|
|
| |
|
SLS
|17.08.2010|16.11.2010| 1 | 8 |199|01.12.2010| . .
|15| . .
|184
|
|
|
|
|
|
|
| |
|
SLS
|17.11.2010|16.11.2011| 4 | 32 |216|01.12.2011| . .
|15| . .
|201
|
|
|
|
|
|
|
| |
|
LEAVE | . .
| . .
| 0 | 0 |201|03.01.2012|05.01.2012| 3|06.01.2012|198
|
|
|
|
|
|
|
| |
|
SLS
|17.11.2011|16.11.2012| 4 | 32 |230|01.12.2012| . .
|15| . .
|215
|
|
|
|
|
|
|
| |
|
LEAVE |17.11.2012|16.11.2013| 4 | 32 |240|20.11.2013|22.11.2013| 3|25.11.2013|237
|
|Permission:
23.11.2013|24.11.2013| |
|
|
|
|
|
|
|
|
| |
|
SLS
| . .
| . .
| 0 | 0 |237|01.12.2013| . .
|15| . .
|222
|
|
|
|
|
|
|
| |
|
-------------------------------------------------------------------------------** LEAVE TYPE ** : UELMC
-------------------------------------------------------------------------------LEAVE | . .
| . .
| 0 | 0 |180|22.12.2008|01.01.2009|11|02.01.2009|169
|
|Permission:
|20.12.2008|21.12.2008| |
|
|
|
|
|
|
|
|
| |
|
--------------------------------------------------------------------------------
PwC
205
Annexures
*** MILK BILL : DAILY MILK RECEIPT STATEMENT
PAGE NO.
1
T.C.M.P.F. LTD :: SHOLINGANALLUR DAIRY :: CH.119.
METRO MILK RECEIPT FROM 08.06.2014 TO 14.06.2014
MBR. STA
SNO. UNCD CC-CODE CC - NAME
TEMPT. Time TUS
DATE : 08.06.2014
1
5
5.00
2
7
5.00
3
9
5.00
4
3
5.00
5
12
1.00
6
2
1.00
7
7
1.30
8
ARR DATE INV-NO
REGN-NO TANK-NO SPY-GRA
INV-QTY
QTY-LTRS
ACK-QTY
FAT
SNF FTCD
06.06.2014
08.06.2014
13658
TN30Y
5155
1.0320
14950.0
0.0
14981.0
0.0
8.4
S
11 VILLUPURAM
Y
06.06.2014
08.06.2014
5305
TN25A
5300
1.0315
9100.0
0.0
9103.0
0.0
8.2
S
21 TRICHY DAIRY
Y
06.06.2014
08.06.2014
2894
TN28K
5504
1.0320
14528.0
0.0
14564.0
0.0
8.4
S
06.06.2014
08.06.2014
12694
TN19H
2286
1.0305
20000.0
0.0
19874.0
0.0
8.0
S
06.06.2014
08.06.2014
23966
TN09BB 6132
1.0278
9000.0
0.0
8951.0
3.4
8.0
C
06.06.2014
08.06.2014
7307
TN20BZ 7727
1.0275
9401.0
0.0
9411.0
4.0
8.0
C
11 VILLUPURAM
Y
06.06.2014
08.06.2014
5306
TN09H
4457
1.0278
9100.0
0.0
9107.0
3.4
8.0
C
7
1.00
54 NAINAR PALAYAM
Y
06.06.2014
08.06.2014
27
TN02B
1632
1.0275
8900.0
0.0
8925.0
3.6
8.0
C
9
7
1.00
12 CHINNASALEM
Y
06.06.2014
08.06.2014
6035
TN28J
8816
1.0278
9350.0
0.0
9389.0
3.4
8.0
C
10
2
1.30
1 ERODE DAIRY
Y
06.06.2014
08.06.2014
7305
TN19X
4793
1.0275
9265.0
0.0
9041.0
4.0
8.0
C
5
3.00
7 SALEM DAIRY
Y
06.06.2014
08.06.2014
13661
TN30Q
2333
1.0275
15100.0
0.0
15134.0
4.1
8.1
C
06.06.2014
08.06.2014
6616
TN28K
4435
1.0275
9100.0
0.0
9109.0
3.7
8.0
C
06.06.2014
08.06.2014
13662
TN33AJ 2820
1.0280
14850.0
0.0
15019.0
4.2
8.2
C
5
6
6
6
6
6
6
6
7
6
11
6
12
6
13
5
14
6
15
7
16
5
17
6
18
6
19
6
20
7
21
7
22
7
23
7
24
7
25
6
26
6
7
1.30
5
2.00
7 SALEM DAIRY
Y
DESP DATE
8 SATHUVACHARY DAIRY
Y
24 THANJAVUR DAIRY
Y
1 ERODE DAIRY
Y
86 VADAPATHI
Y
7 SALEM DAIRY
Y
12
2.05
24 THANJAVUR DAIRY
Y
06.06.2014
08.06.2014
23974
TN19X
3382
1.0275
15000.0
0.0
14939.0
3.7
8.0
C
10
4.35
22 COIMBATORE DAIRY
Y
06.06.2014
08.06.2014
37217
TN28L
9750
1.0275
15019.0
0.0
15134.0
3.8
8.0
P
06.06.2014
08.06.2014
7315
TN18M
1245
1.0275
9363.0
0.0
9304.0
4.1
8.1
C
12
115 MANNARGUDI BMC
0.35
Y
06.06.2014
08.06.2014
20390
TN28P
9003
1.0275
14800.0
0.0
14696.0
3.8
8.0
C
16
3.05
06.06.2014
08.06.2014
1019
TN28AA 4330
1.0275
15030.0
0.0
14949.0
3.8
8.0
C
2
2.00
1 ERODE DAIRY
Y
31 S.V.PUTHUR DAIRY
Y
2
1.00
1 ERODE DAIRY
Y
06.06.2014
08.06.2014
7308
TN09AY 6202
1.0275
9061.0
0.0
9090.0
3.9
8.0
C
7
1.20
12 CHINNASALEM
Y
06.06.2014
08.06.2014
6036
TN28R
5830
1.0275
9100.0
0.0
9109.0
3.7
8.0
C
7
1.20
12 CHINNASALEM
Y
06.06.2014
08.06.2014
6037
TN09AF 6082
1.0275
9100.0
0.0
9139.0
3.9
8.0
C
1
0.35
34 SANOOR
Y
07.06.2014
08.06.2014
858
TN20V
1.0275
4200.0
0.0
4333.0
4.1
8.1
C
07.06.2014
08.06.2014
858
TN20V
0958
1.0275
5000.0
0.0
5000.0
4.1
8.1
C
06.06.2014
08.06.2014
6038
TN28R
5243
1.0275
9050.0
0.0
9051.0
4.0
8.0
C
06.06.2014
08.06.2014
12426
TN18AA 1305
1.0275
9200.0
0.0
9139.0
3.9
8.0
C
06.06.2014
08.06.2014
2318
TN20BS 9797
1.0280
8768.0
0.0
8716.0
4.2
8.2
C
1
34 SANOOR
1.00
Y
7
12 CHINNASALEM
1.00
Y
13
109 SIVAGANGAI C.C
0.20
Y
9
131 NAMAIYUR
1.00
Y
0958
C E R T I F I C A T E
--------------------1. Certified that the Quantity/Quality stated in this statement is verified and found correct
as per statement furnished by Dairy Section.
2. Certified that no milk receipt tanker has been left out on the above date
Asst.GENERAL MANAGER(DG)
THIRD DAIRY.
Asst.GENERAL MANAGER(QC),
THIRD DAIRY.
PwC
206
Annexures
PAGE NO.
2
T.C.M.P.F. LTD :: SHOLINGANALLUR DAIRY :: CH.119.
METRO MILK RECEIPT FROM 08.06.2014 TO 14.06.2014
MBR. STA
SNO. UNCD CC-CODE CC - NAME
TEMPT. Time TUS
27
7
28
7
29
6
30
7
31
7
32
7
33
7
34
5
35
6
36
6
37
6
38
7
39
6
40
7
41
7
42
6
43
7
44
7
45
6
DESP DATE
ARR DATE INV-NO
REGN-NO TANK-NO SPY-GRA
INV-QTY
QTY-LTRS
ACK-QTY
FAT
SNF FTCD
7
1.35
67 SRIVANGOR
Y
07.06.2014
08.06.2014
58
TN27Q
6575
1.0275
9071.0
0.0
9002.0
3.9
8.0
C
7
1.35
12 CHINNASALEM
Y
07.06.2014
08.06.2014
6039
TN20X
5999
1.0275
9450.0
0.0
9499.0
4.0
8.0
C
9
110 NOOTHAPPUR BMC
1.00
Y
07.06.2014
08.06.2014
5868
TN19K
4443
1.0275
14640.0
0.0
14589.0
4.1
8.1
C
9
0.35
46 SENDURAI
Y
07.06.2014
08.06.2014
1923
TN33AV 6229
1.0283
14567.0
0.0
14597.0
4.3
8.3
C
7
1.00
67 SRIVANGOR
Y
07.06.2014
08.06.2014
27
TN19Y
6213
1.0275
8866.0
0.0
8818.0
3.8
8.0
C
7
1.30
54 NAINAR PALAYAM
Y
07.06.2014
08.06.2014
28
TN34A
0891
1.0275
9100.0
0.0
9129.0
3.7
8.0
C
10
4.15
22 COIMBATORE DAIRY
Y
07.06.2014
08.06.2014
37220
TN88
7534
1.0310
14918.0
0.0
14985.0
0.0
8.1
S
2
5.00
1 ERODE DAIRY
Y
07.06.2014
08.06.2014
7314
TN33P
7554
1.0315
9074.0
0.0
9074.0
0.0
8.2
S
5
0.30
5 PARAMATHY VELLORE
Y
07.06.2014
08.06.2014
8567
TN32R
6891
1.0275
15000.0
0.0
15046.0
4.0
8.0
C
9
0.40
99 KALINGAMUDAIYAN PATT 07.06.2014
Y
08.06.2014
1448
TN28AH 2248
1.0275
6645.0
0.0
6735.0
4.1
8.1
C
9
1.20
99 KALINGAMUDAIYAN PATT 07.06.2014
Y
08.06.2014
1448
TN28AH 2248
1.0275
8000.0
0.0
8000.0
4.1
8.1
C
1
0.30
34 SANOOR
Y
08.06.2014
08.06.2014
859
TDH
4142
1.0275
12546.0
0.0
12506.0
3.8
8.0
C
1
0.40
74 THIRUKALUKUNDRAM
Y
08.06.2014
08.06.2014
2884
TN22W
8833
1.0275
6917.0
0.0
6813.0
3.9
8.0
C
1
0.30
34 SANOOR
Y
08.06.2014
08.06.2014
860
TN18D
7715
1.0278
5374.0
0.0
5400.0
3.5
8.0
C
11
4.00
23 TIRUNELVELI DAIRY
Y
06.06.2014
08.06.2014
756
TN30U
5626
1.0280
15000.0
0.0
14942.0
3.9
8.1
C
06.06.2014
08.06.2014
13666
TN33AL 5229
1.0275
15050.0
0.0
15134.0
4.3
8.1
C
9
111 VILANGUDI BMC
0.50
Y
07.06.2014
08.06.2014
2172
TN28AM 6717
1.0275
14478.0
0.0
14423.0
4.1
8.1
C
7
0.30
12 CHINNASALEM
Y
07.06.2014
08.06.2014
6040
TN19Y
6222
1.0275
9400.0
0.0
9440.0
3.8
8.0
C
7
1.00
11 VILLUPURAM
Y
07.06.2014
08.06.2014
5307
TN25A
5300
1.0275
9100.0
0.0
8934.0
3.8
8.0
C
5
1.10
7 SALEM DAIRY
Y
** Total **
------------492531.0
-------------
------------492273.0
-------------
C E R T I F I C A T E
--------------------1. Certified that the Quantity/Quality stated in this statement is verified and found correct
2. Certified that no milk receipt tanker has been left out on the above date
Asst.GENERAL MANAGER(DG)
THIRD DAIRY.
Asst.GENERAL MANAGER(QC),
THIRD DAIRY.
*** MILK BILL : CHILLING CENTER WISE REPORT ***
PAGE NO.
11.09.2014
1
T.C.M.P.F.LTD.:: SHOLINGANALLUR DAIRY :: CHENNAI 600 119.
Date :
METRO MILK RECEIPT FOR THE PERIOD FROM
08.06.2014 TO 14.06.2014
-------------------------------------------------------------------------------------------------------------
PwC
207
Annexures
SNO DESP DATE ARR DATE
INV-NO REGN-NO TANK-NO INV-QTY ACK-QTY
FAT
SNF TYPE_MILK FLTCD TEMP
MBR.TIME STA
------------------------------------------------------------------------------------------------------------- TUS
UNION : 1 KPM_TVR DCMP UNION
C.C.: 34 SANOOR
1
0.35
2
1.00
3
0.30
4
0.30
5
0.40
6
1.45
7
0.45
8
1.00
9
0.40
10
0.45
11
0.35
12
1.00
13
1.10
14
0.30
15
1.00
16
0.35
17
0.45
18
1.00
19
0.35
20
0.40
21
1.00
22
1.00
07.06.2014
Y
07.06.2014
Y
08.06.2014
Y
08.06.2014
Y
08.06.2014
Y
08.06.2014
Y
09.06.2014
Y
09.06.2014
Y
09.06.2014
Y
09.06.2014
Y
10.06.2014
Y
10.06.2014
Y
10.06.2014
Y
11.06.2014
Y
11.06.2014
Y
11.06.2014
Y
12.06.2014
Y
12.06.2014
Y
12.06.2014
Y
13.06.2014
Y
13.06.2014
Y
13.06.2014
Y
08.06.2014
858 TN20V
0958
4200
4333
4.1
8.10 MM
C
7
08.06.2014
858 TN20V
0958
5000
5000
4.1
8.10 MM
C
7
08.06.2014
859 TDH
4142
12546
12506
3.8
8.00 MM
C
7
08.06.2014
860 TN18D
7715
5374
5400
3.5
8.00 MM
C
7
09.06.2014
861 TN20V
0958
4200
4294
4.2
8.10 MM
C
7
09.06.2014
861 TN20V
0958
5000
5000
4.2
8.10 MM
C
7
10.06.2014
862 TDH
4142
11541
11533
4.1
8.10 MM
C
7
10.06.2014
863 TN18D
7715
2424
2431
3.7
8.00 MM
C
9
10.06.2014
863 TN18D
7715
3000
3000
3.7
8.00 MM
C
9
10.06.2014
864 TN20BZ
7737
9200
9187
4.1
8.10 MM
C
7
10.06.2014
866 TN20BZ
7692
9200
9285
3.6
8.00 MM
C
7
10.06.2014
867 TN20V
0958
7873
7835
3.8
8.00 MM
C
7
11.06.2014
868 TN22W
8833
9000
8954
4.1
8.10 MM
C
7
11.06.2014
869 TDH
4142
12900
12899
3.8
8.10 MM
C
7
12.06.2014
870 TN20BZ
7692
6148
6102
4.0
8.00 MM
C
7
12.06.2014
871 TN22W
8833
9000
8905
4.1
8.10 MM
C
7
12.06.2014
872 TDH
4142
12900
12944
4.0
8.00 MM
C
7
12.06.2014
873 TN20V
0958
5993
6102
3.8
8.00 MM
C
7
13.06.2014
874 TN22W
8833
9000
8915
4.1
8.10 MM
C
7
13.06.2014
875 TDH
4142
12900
12909
3.7
8.10 MM
C
7
14.06.2014
876 TN20V
0958
6798
6822
3.8
8.00 MM
C
7
14.06.2014
877 TN20BZ
7737
9200
9207
4.1
8.10 MM
C
7
C.C WISE TOTAL :
------------------173397
173563
-------------------
Asst. GENERAL MANAGER (DG)
Asst. GENERAL
MANAGER (QC)
THIRD DAIRY
PwC
THIRD DAIRY
208
Annexures
*** MILK BILL : WEEKLY MILK BILL COSTING ***
PAGE NO.
11.09.2014
1
TCMPF LTD :: SHOLINGANALLUR DAIRY :: CHENNAI - 119
MILK COSTING DETAILS FOR THE PERIOD FROM 08.06.2014 TO 14.06.2014
CC
Chilling Center Name
INV-QTY
ACK-QTY
BILL-QTY
MILK
KG-FAT
KG_TS
KG_SNF
O.H
AVG FAT % SNF %
TPT
Code
COST
VALUE RATE
CHARGES
------------------------------------------------------------------------------------------------------------------------------------------------------------------------------** TYPE_MILK : S
1 CHITHODE DAIRY
54987.0
55006.0
55006.0
830040.50
0.000
4510.492
4510.492
72167.90
902208.40 16.40 0.00 8.20
0.00
7 SALEM DAIRY
59480.0
59753.0
59753.0
912772.80
0.000
4959.746
4959.746
79355.95
992128.75 16.60 0.00 8.30
0.00
60300.0
59670.0
59670.0
878342.40
0.000
4773.600
4773.600
76377.60
954720.00 16.00 0.00 8.00
0.00
11 VILLUPURAM
71400.0
71526.0
71526.0
1077607.30
0.000
5856.559
5856.559
93704.95
1171312.25 16.38 0.00 8.20
0.00
21 TRICHY DAIRY
89690.0
90062.0
90062.0
1397776.75
0.000
7595.309
7595.309
121524.95
1519301.70 16.87 0.00 8.40
0.00
22 COIMBATORE DAIRY
89770.0
89841.0
89841.0
1350172.75
0.000
7337.888
7337.888
117406.20
1467578.95 16.34 0.00 8.20
0.00
25 KARAIKUDI DAIRY
18300.0
18328.0
18328.0
279953.90
0.000
1521.190
1521.190
24339.00
304292.90 16.60 0.00 8.30
0.00
----------------------------------------------------------------------------------------------------------------------------------------------** Subtotal **
443927.0
444186.0
444186.0
6726666.40
0.000
36554.784
36554.784
584876.55
7311542.95
0.00
----------------------------------------------------------------------------------------------------------------------------------------------** TYPE_MILK : T
1 CHITHODE DAIRY
157696.0
156446.0
156446.0
3459518.80
6267.202
18801.334
12534.132
210574.80
3670093.60 23.46 4.00 8.00
0.00
5 PARAMATHY VELLORE
60200.0
60467.0
60467.0
1340725.40
2433.853
7286.386
4852.533
81607.50
1422332.90 23.52 4.00 8.00
0.00
6 ATHUR
45175.0
45479.0
45479.0
1023706.60
1879.656
5563.455
3683.799
62310.65
1086017.25 23.88 4.10 8.10
0.00
7 SALEM DAIRY
105605.0
105937.0
105937.0
2400440.70
4403.598
13044.884
8641.286
146102.70
2546543.40 24.04 4.20 8.20
0.00
11 VILLUPURAM
63600.0
63740.0
63740.0
1375610.15
2367.593
7475.840
5108.247
83729.35
1459339.50 22.90 3.70 8.00
0.00
12 CHINNASALEM
439550.0
441126.0
441126.0
9570816.30
16698.018
52015.319
35317.301
582571.35
10153387.65 23.02 3.80 8.00
0.00
22 COIMBATORE DAIRY
90106.0
90302.0
90302.0
1960577.60
3401.109
10655.483
7254.374
119341.45
2079919.05 23.03 3.80 8.00
0.00
30000.0
29816.0
29816.0
655659.95
1147.950
3563.046
2415.096
39906.10
695566.05 23.33 3.90 8.10
0.00
24 THANJAVUR DAIRY
168600.0
169768.0
169768.0
3637923.05
6191.031
19772.471
13581.440
218477.40
3856400.45 22.72 3.60 8.00
0.00
27 PERAMBALUR C.C
30250.0
30124.0
30124.0
684549.75
1265.142
3720.215
2455.073
41666.40
726216.15 24.11 4.20 8.10
0.00
31 S.V.PUTHUR DAIRY
103150.0
102794.0
102794.0
2237486.35
3922.065
12160.398
8238.333
136196.50
2373682.85 23.09 3.80 8.00
0.00
34 SANOOR
173397.0
173563.0
173563.0
3827583.10
6815.654
20801.830
13986.176
231894.30
4059477.40 23.39 3.90 8.10
0.00
46 SENDURAI
28625.0
28715.0
28715.0
670837.35
1248.863
3646.326
2397.463
40838.85
711676.20 24.78 4.30 8.30
0.00
54 NAINAR PALAYAM
90350.0
90114.0
90114.0
1950057.60
3388.730
10597.850
7209.120
118695.85
2068753.45 22.96 3.80 8.00
0.00
67 SRIVANGOR
131124.0
129948.0
129948.0
2827583.15
4971.298
15367.138
10395.840
172111.90
2999695.05 23.08 3.80 8.00
0.00
74 THIRUKALUKUNDRAM
49415.0
47971.0
47971.0
1053096.55
1877.924
5722.611
3844.687
64093.20
1117189.75 23.29 3.90 8.00
0.00
86 VADAPATHI
79303.0
79242.0
79242.0
1720562.35
3011.411
9350.771
6339.360
104728.65
1825291.00 23.03 3.80 8.00
0.00
93 MANGALORE
50766.0
49819.0
49819.0
1078550.10
1875.886
5861.406
3985.520
65647.75
1144197.85 22.97 3.80 8.00
0.00
99 KALINGAMUDAIYAN PATT
72200.0
72415.0
72415.0
1630877.00
2969.015
8863.298
5894.283
99268.90
1730145.90 23.89 4.10 8.10
0.00
101 PAITHAMPARAI
71525.0
71121.0
71121.0
1567783.45
2802.994
8520.252
5717.258
92573.20
1660356.65 23.35 3.90 8.00
0.00
104 AMMAPATTI
72260.0
71808.0
71808.0
1625106.20
2958.807
8832.075
5873.268
98919.25
1724025.45 24.01 4.10 8.20
0.00
109 SIVAGANGAI DAIRY
55800.0
55592.0
55592.0
1222330.25
2186.290
6643.003
4456.713
72573.80
1294904.05 23.29 3.90 8.00
0.00
110 NUTHAPPUR BMC
29265.0
29054.0
29054.0
654866.00
1191.214
3559.053
2367.839
39861.40
694727.40 23.91 4.10 8.10
0.00
111 VILANGUDI BMC
27747.0
27610.0
27610.0
614965.30
1118.823
3342.046
2223.223
35830.90
650796.20 23.57 4.10 8.10
0.00
115 MANNARGUDI BMC
124800.0
123582.0
123582.0
2662996.05
4586.509
14473.069
9886.560
159182.55
2822178.60 22.84 3.70 8.00
0.00
129 VELAYUDHAM PALAYAM
77076.0
75614.0
75614.0
1702098.40
3112.884
9250.264
6137.380
103602.90
1805701.30 23.88 4.10 8.10
0.00
131 NAMAIYUR
17663.0
17481.0
17481.0
398916.40
734.202
2167.644
1433.442
24277.65
423194.05 24.21 4.20 8.20
0.00
138 URAKKARAI BMC
14930.0
14803.0
14803.0
332327.35
606.923
1805.966
1199.043
20226.80
352554.15 23.82 4.10 8.10
0.00
----------------------------------------------------------------------------------------------------------------------------------------------** Subtotal **
2460178.0 2454451.0 2454451.0 53887551.25
95434.644
292863.433
197428.789
3266812.05
57154363.30
0.00
----------------------------------------------------------------------------------------------------------------------------------------------TOTAL
PwC
209
Annexures
*** Total ***
64465906.25
2904105.0 2898637.0 2898637.0 60614217.65
95434.644
329418.217
233983.573
3851688.60
0.00
-----------------------------------------------------------------------------------------------------------------------------------------------
*** MILK BILL
: WEEKLY MILKBILL ABSTRACT
Milk bill statement for the Period from 08.06.2014 to 14.06.2014 in respect of the following unions:
-------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------Quantity of
Value
Overhead
Tpt.Charges Addition
Total
Deduction
Total
S.No. Union Name
Milk (Ltrs)
(Rs.P.)
(Rs.P.)
(Rs.P.)
if any.
(Rs.P)
<----------- Recovery Details -------------------------->
if any
Total
(Rs.P.)
(Rs.P)
I.T S.C Cess Tot-1
Temp.
Ex.Tpt
MBRT
Tot-2
(Rs.P)
Dedn.
-------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------1 KPM_TVR DCMP UNION
1-34
SANOOR(CM)
173563.00 3827583.10 231894.30
0.00
0.00
4059477.40
0
0
0
0 1086.20
0.00
0.00
0.00
0.00
0.00
4059477.40
1-74
THIRUKALUKUNDRAM(CM)
47971.00 1053096.55
64093.20
0.00
0.00
1117189.75
0
0
0
0
0.00
0.00
0.00
0.00
0.00
0.00
1117189.75
--------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------Sub Total :
221534.00 4880679.65 295987.50
0.00
0.00
5176667.15
0
0
0
0 1086.20
0.00
0.00
0.00
0.00
0.00
5176667.15
--------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------2 ERODE DCMP UNION
2-1
CHITHODE DAIRY(CM)
156446.00 3459518.80 210574.80
0.00
0.00
3670093.60
0
0
0
0
0.00
0.00
0.00
0.00
0.00
0.00
3670093.60
2-1
CHITHODE DAIRY(SSM)
55006.00
830040.50
72167.90
0.00
0.00
902208.40
0
0
0
0
0.00
0.00
0.00
0.00
0.00
0.00
902208.40
--------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------Sub Total :
211452.00 4289559.30 282742.70
0.00
0.00
4572302.00
0
0
0
0
0.00
0.00
0.00
0.00
0.00
0.00
4572302.00
--------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------3 VELLORE DCMP UNION
3-8
SATHUVACHARY DAIRY(SSM)
59670.00
878342.40
76377.60
0.00
0.00
954720.00
0
0
0
0
0.00
0.00
0.00
0.00
0.00
0.00
954720.00
--------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------Sub Total :
59670.00
878342.40
76377.60
0.00
0.00
954720.00
0
0
0
0
0.00
0.00
0.00
0.00
0.00
0.00
954720.00
--------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------4 SALEM DCMP UNION
5-5
PARAMATHY VELLORE(CM)
60467.00 1340725.40
81607.50
0.00
0.00
1422332.90
0
0
0
0
0.00
0.00
0.00
0.00
0.00
0.00
1422332.90
5-6
ATHUR(CM)
45479.00 1023706.60
62310.65
0.00
0.00
1086017.25
0
0
0
0
0.00
0.00
0.00
0.00
0.00
0.00
1086017.25
5-7
SALEM DAIRY(CM)
105937.00 2400440.70 146102.70
0.00
0.00
2546543.40
0
0
0
0
0.00
0.00
0.00
0.00
0.00
0.00
2546543.40
5-7
SALEM DAIRY(SSM)
59753.00
912772.80
79355.95
0.00
0.00
992128.75
0
0
0
0
0.00
0.00
0.00
0.00
0.00
0.00
992128.75
--------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------Sub Total :
271636.00 5677645.50 369376.80
0.00
0.00
6047022.30
0
0
0
0
0.00
0.00
0.00
0.00
0.00
0.00
6047022.30
--------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------5 VILUPPURAM DCMP UNION
7-11
VILLUPURAM(CM)
63740.00 1375610.15
83729.35
0.00
0.00
1459339.50
0
0
0
0
0.00
0.00
0.00
0.00
0.00
0.00
1459339.50
7-11
VILLUPURAM(SSM)
71526.00 1077607.30
93704.95
0.00
0.00
1171312.25
0
0
0
0
0.00
0.00
0.00
0.00
0.00
0.00
1171312.25
7-12
CHINNASALEM(CM)
441126.00 9570816.30 582571.35
0.00
0.00
10153387.65
0
0
0
0
0.00
0.00
0.00
0.00
0.00
0.00 10153387.65
7-54
NAINAR PALAYAM(CM)
90114.00 1950057.60 118695.85
0.00
0.00
2068753.45
0
0
0
0
0.00
0.00
0.00
0.00
0.00
0.00
2068753.45
7-67
SRIVANGOR(CM)
129948.00 2827583.15 172111.90
0.00
0.00
2999695.05
0
0
0
0
0.00
0.00
0.00
0.00
0.00
0.00
2999695.05
7-86
VADAPATHI(CM)
79242.00 1720562.35 104728.65
0.00
0.00
1825291.00
0
0
0
0
0.00
0.00
0.00
0.00
0.00
0.00
1825291.00
7-93
MANGALORE(CM)
49819.00 1078550.10
65647.75
0.00
0.00
1144197.85
0
0
0
0
0.00
0.00
0.00
0.00
0.00
0.00
1144197.85
--------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------Sub Total :
925515.00 19600786.95 1221189.80
0.00
0.00
20821976.75
0
0
0
0
0.00
0.00
0.00
0.00
0.00
0.00 20821976.75
--------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------6
0.00
0.00
0.00
0.00
0.00
0.00
0.00
0.00
0.00
0.00
TRICHY DCMP UNION
9-21
TRICHY DAIRY(SSM)
90062.00
0.00
0.00
1519301.70
9-27
PERAMBALUR C.C(CM)
30124.00
0.00
0.00
726216.15
9-46
SENDURAI(CM)
28715.00
0.00
0.00
711676.20
9-99
KALINGAMUDAIYAN PATTI(CM)
72415.00
0.00
0.00
1730145.90
9-101 PAITHAMPARAI(CM)
71121.00
0.00
0.00
1660356.65
9-104 AMMAPATTI(CM)
71808.00
0.00
0.00
1724025.45
9-110 NUTHAPPUR BMC(CM)
29054.00
0.00
0.00
694727.40
9-111 VILANGUDI BMC(CM)
27610.00
0.00
0.00
650796.20
9-129 VELAYUDHAM PALAYAM(CM)
75614.00
0.00
0.00
1805701.30
9-131 NAMAIYUR(CM)
17481.00
0.00
0.00
423194.05
1397776.75
121524.95
0.00
0.00
1519301.70
0
0
0
0
0.00
0.00
684549.75
41666.40
0.00
0.00
726216.15
0
0
0
0
0.00
0.00
0.00
670837.35
40838.85
0.00
0.00
711676.20
0
0
0
0
0.00
0.00
0.00
1630877.00
99268.90
0.00
0.00
1730145.90
0
0
0
0
0.00
0.00
0.00
1567783.45
92573.20
0.00
0.00
1660356.65
0
0
0
0
0.00
0.00
2853.60
1625106.20
98919.25
0.00
0.00
1724025.45
0
0
0
0
0.00
0.00
0.00
654866.00
39861.40
0.00
0.00
694727.40
0
0
0
0
0.00
0.00
0.00
614965.30
35830.90
0.00
0.00
650796.20
0
0
0
0
0.00
0.00
1600.00
1702098.40
103602.90
0.00
0.00
1805701.30
0
0
0
0
0.00
0.00
0.00
398916.40
24277.65
0.00
0.00
423194.05
0
0
0
0
0.00
0.00
0.00
PwC
0.00
210
Annexures
9-138 URAKKARAI BMC(CM)
14803.00
332327.35
20226.80
0.00
0.00
352554.15
0
0
0
0
0.00
0.00
0.00
0.00
0.00
0.00
352554.15
--------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------Sub Total :
528807.00 11280103.95 718591.20
0.00
0.00
11998695.15
0
0
0
0
0.00
0.00
4453.60
0.00
0.00
0.00 11998695.15
--------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------7 COIMBATORE DCMP UNION
10-22 COIMBATORE DAIRY(CM)
45267.00
982746.55
59824.90
0.00
0.00
1042571.45
0
0
0
0
0.00
0.00
0.00
0.00
0.00
0.00
1042571.45
10-22 COIMBATORE DAIRY(PM)
45035.00
977831.05
59516.55
0.00
0.00
1037347.60
0
0
0
0
0.00
0.00
0.00
0.00
0.00
0.00
1037347.60
10-22 COIMBATORE DAIRY(SSM)
89841.00 1350172.75 117406.20
0.00
0.00
1467578.95
0
0
0
0
0.00
0.00
0.00
0.00
0.00
0.00
1467578.95
--------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------Sub Total :
180143.00 3310750.35 236747.65
0.00
0.00
3547498.00
0
0
0
0
0.00
0.00
0.00
0.00
0.00
0.00
3547498.00
--------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------8 THIRUNELVELI DCMP UNION
11-23 TIRUNELVELI DAIRY(CM)
29816.00
655659.95
39906.10
0.00
0.00
695566.05
0
0
0
0
0.00
0.00
0.00
0.00
0.00
0.00
695566.05
--------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------Sub Total :
29816.00
655659.95
39906.10
0.00
0.00
695566.05
0
0
0
0
0.00
0.00
0.00
0.00
0.00
0.00
695566.05
--------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------9 THANJAVUR DCMP UNION
12-24 THANJAVUR DAIRY(CM)
169768.00 3637923.05 218477.40
0.00
0.00
3856400.45
0
0
0
0
0.00
0.00
2974.20
0.00
0.00
0.00
3856400.45
12-115 MANNARGUDI BMC(CM)
123582.00 2662996.05 159182.55
0.00
0.00
2822178.60
0
0
0
0
0.00
0.00
2915.80
0.00
0.00
0.00
2822178.60
--------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------Sub Total :
293350.00 6300919.10 377659.95
0.00
0.00
6678579.05
0
0
0
0
0.00
0.00
5890.00
0.00
0.00
0.00
6678579.05
---------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------
Milk bill statement for the Period from 08.06.2014 to 14.06.2014 in respect of the following unions:
-------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------Quantity of
Value
Overhead
Tpt.Charges Addition
Total
Deduction
Total
S.No. Union Name
Milk (Ltrs)
(Rs.P.)
(Rs.P.)
(Rs.P.)
if any.
(Rs.P)
<----------- Recovery Details -------------------------->
if any
Total
(Rs.P.)
(Rs.P)
I.T S.C Cess Tot-1
Temp.
Ex.Tpt
MBRT
Tot-2
(Rs.P)
Dedn.
-------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------10 SIVAGANGAI DCMP UNION
13-25 KARAIKUDI DAIRY(SSM)
18328.00
279953.90
24339.00
0.00
0.00
304292.90
0
0
0
0
0.00
0.00
0.00
0.00
0.00
0.00
304292.90
13-109 SIVAGANGAI DAIRY(CM)
55592.00 1222330.25
72573.80
0.00
0.00
1294904.05
0
0
0
0
0.00
0.00
1827.80
0.00
0.00
0.00
1294904.05
--------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------Sub Total :
73920.00 1502284.15
96912.80
0.00
0.00
1599196.95
0
0
0
0
0.00
0.00
1827.80
0.00
0.00
0.00
1599196.95
---------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------
11
VIRUDUNAGR DCMP UNION
16-31 S.V.PUTHUR DAIRY(CM)
102794.00 2237486.35 136196.50
0.00
0.00
2373682.85
0
0
0
0
0.00
0.00
0.00
0.00
0.00
0.00
2373682.85
--------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------Sub Total :
102794.00 2237486.35 136196.50
0.00
0.00
2373682.85
0
0
0
0
0.00
0.00
0.00
0.00
0.00
0.00
2373682.85
--------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------Grand Total :
2898637.00 60614217.65 3851688.60
0.00
0.00
64465906.25
0
0
0
0 1086.20
0.00
12171.40
0.00
0.00
0.00
64465906.25
--------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------(Rupees Six crores Forty Four lakhs Sixty Five thousand Nine hundred and Six only.)
Certificate
===========
1. Certified that the Quantity/Quality stated in
this statement is verified and found correct
2. Certified that there is no duplication or
repetition or double payment for this claim.
3. Certified that this claim for said period has
not been certified and endorsed for payment
earlier.
Asst.Genl.Manager(Finance)
TCMPF LTD., III Dairy
Sholinganallur,Ch-119
Dy.General Manager(DG.)
TCMPF LTD., III Dairy
Sholinganallur,Ch-119
PwC
211
Annexures
*** MILK BILL : COW MILK PRICE CHART ***
COW MILK RATE CHART (WEF 01.01.2014)
IMPLEMENTATION IN MILKBILL FROM 01.01.2014
----------------------------------------------------------------------------------------FAT
8.0
8.1
8.2
8.3
8.4
8.5
8.6
8.7
8.8
8.9
9.0
----------------------------------------------------------------------------------------3.00
20.24 20.42 20.61 20.79 20.98 21.16 21.34 21.53 21.71
21.90 22.08
3.10
20.42 20.61 20.79 20.98 21.16 21.34 21.53 21.71 21.90
22.08 22.26
3.20
20.61 20.79 20.98 21.16 21.34 21.53 21.71 21.90 22.08
22.26 22.45
3.30
20.79 20.98 21.16 21.34 21.53 21.71 21.90 22.08 22.26
22.45 22.63
3.40
20.98 21.16 21.34 21.53 21.71 21.90 22.08 22.26 22.45
22.63 22.82
3.50
21.16 21.34 21.53 21.71 21.90 22.08 22.26 22.45 22.63
22.82 23.00
3.60
21.34 21.53 21.71 21.90 22.08 22.26 22.45 22.63 22.82
23.00 23.18
3.70
21.53 21.71 21.90 22.08 22.26 22.45 22.63 22.82 23.00
23.18 23.37
3.80
21.71 21.90 22.08 22.26 22.45 22.63 22.82 23.00 23.18
23.37 23.55
3.90
21.90 22.08 22.26 22.45 22.63 22.82 23.00 23.18 23.37
23.55 23.74
4.00
22.08 22.26 22.45 22.63 22.82 23.00 23.18 23.37 23.55
23.74 23.92
4.10
22.26 22.45 22.63 22.82 23.00 23.18 23.37 23.55 23.74
23.92 24.10
4.20
22.45 22.63 22.82 23.00 23.18 23.37 23.55 23.74 23.92
24.10 24.29
4.30
22.63 22.82 23.00 23.18 23.37 23.55 23.74 23.92 24.10
24.29 24.47
4.40
22.82 23.00 23.18 23.37 23.55 23.74 23.92 24.10 24.29
24.47 24.66
4.50
23.00 23.18 23.37 23.55 23.74 23.92 24.10 24.29 24.47
24.66 24.84
4.60
23.18 23.37 23.55 23.74 23.92 24.10 24.29 24.47 24.66
24.84 25.02
4.70
23.37 23.55 23.74 23.92 24.10 24.29 24.47 24.66 24.84
25.02 25.21
4.80
23.55 23.74 23.92 24.10 24.29 24.47 24.66 24.84 25.02
25.21 25.39
4.90
23.74 23.92 24.10 24.29 24.47 24.66 24.84 25.02 25.21
25.39 25.58
5.00
23.92 24.10 24.29 24.47 24.66 24.84 25.02 25.21 25.39
25.58 25.76
5.10
24.10 24.29 24.47 24.66 24.84 25.02 25.21 25.39 25.58
25.76 25.94
5.20
24.29 24.47 24.66 24.84 25.02 25.21 25.39 25.58 25.76
25.94 26.13
5.30
24.47 24.66 24.84 25.02 25.21 25.39 25.58 25.76 25.94
26.13 26.31
PwC
212
Annexures
5.40
24.66 24.84 25.02 25.21 25.39 25.58 25.76 25.94 26.13
26.31 26.50
5.50
24.84 25.02 25.21 25.39 25.58 25.76 25.94 26.13 26.31
26.50 26.68
5.60
25.02 25.21 25.39 25.58 25.76 25.94 26.13 26.31 26.50
26.68 26.86
5.70
25.21 25.39 25.58 25.76 25.94 26.13 26.31 26.50 26.68
26.86 27.05
5.80
25.39 25.58 25.76 25.94 26.13 26.31 26.50 26.68 26.86
27.05 27.23
5.90
25.58 25.76 25.94 26.13 26.31 26.50 26.68 26.86 27.05
27.23 27.42
-----------------------------------------------------------------------------------------
PwC
213
Annexures
*** MILK BILL : BUFFALO MILK PRICE CHART ***
TCMPF LTD :: THIRD DAIRY
SHOLINGANALLUR :: CHENNAI - 119
BUFFALLO PRICE CHART (WEF 01.01.2014)
------------------------------------------------------------------------------------FAT
8.3
8.4
8.5
8.6
8.7
8.8
8.9
9.0
9.1
9.2
9.3
9.4
9.5
------------------------------------------------------------------------------------6.00 26.42 26.45 26.48 26.51 26.54 26.57 26.60 26.63 26.66 26.69 26.72 26.75 26.78
6.10 26.86 26.89 26.92 26.95 26.98 27.01 27.04 27.07 27.10 27.13 27.16 27.19 27.22
6.20 27.31 27.34 27.37 27.40 27.43 27.46 27.49 27.52 27.55 27.58 27.61 27.64 27.67
6.30 27.75 27.78 27.81 27.84 27.87 27.90 27.93 27.96 27.99 28.02 28.05 28.08 28.11
6.40 28.19 28.22 28.25 28.28 28.31 28.34 28.37 28.40 28.43 28.46 28.49 28.52 28.55
6.50 28.64 28.67 28.70 28.73 28.76 28.79 28.82 28.85 28.88 28.91 28.94 28.97 29.00
6.60 29.08 29.11 29.14 29.17 29.20 29.23 29.26 29.29 29.32 29.35 29.38 29.41 29.44
6.70 29.52 29.55 29.58 29.61 29.64 29.67 29.70 29.73 29.76 29.79 29.82 29.85 29.88
6.80 29.96 29.99 30.02 30.05 30.08 30.11 30.14 30.17 30.20 30.23 30.26 30.29 30.32
6.90 30.41 30.44 30.47 30.50 30.53 30.56 30.59 30.62 30.65 30.68 30.71 30.74 30.77
7.00 30.85 30.88 30.91 30.94 30.97 31.00 31.03 31.06 31.09 31.12 31.15 31.18 31.21
7.10 31.29 31.32 31.35 31.38 31.41 31.44 31.47 31.50 31.53 31.56 31.59 31.62 31.65
7.20 31.74 31.77 31.80 31.83 31.86 31.89 31.92 31.95 31.98 32.01 32.04 32.07 32.10
7.30 32.18 32.21 32.24 32.27 32.30 32.33 32.36 32.39 32.42 32.45 32.48 32.51 32.54
7.40 32.62 32.65 32.68 32.71 32.74 32.77 32.80 32.83 32.86 32.89 32.92 32.95 32.98
7.50 33.06 33.09 33.12 33.15 33.18 33.21 33.24 33.27 33.30 33.33 33.36 33.39 33.42
7.60 33.51 33.54 33.57 33.60 33.63 33.66 33.69 33.72 33.75 33.78 33.81 33.84 33.87
7.70 33.95 33.98 34.01 34.04 34.07 34.10 34.13 34.16 34.19 34.22 34.25 34.28 34.31
7.80 34.39 34.42 34.45 34.48 34.51 34.54 34.57 34.60 34.63 34.66 34.69 34.72 34.75
7.90 34.84 34.87 34.90 34.93 34.96 34.99 35.02 35.05 35.08 35.11 35.14 35.17 35.20
8.00 35.28 35.31 35.34 35.37 35.40 35.43 35.46 35.49 35.52 35.55 35.58 35.61 35.64
8.10 35.72 35.75 35.78 35.81 35.84 35.87 35.90 35.93 35.96 35.99 36.02 36.05 36.08
8.20 36.16 36.19 36.22 36.25 36.28 36.31 36.34 36.37 36.40 36.43 36.46 36.49 36.52
8.30 36.61 36.64 36.67 36.70 36.73 36.76 36.79 36.82 36.85 36.88 36.91 36.94 36.97
8.40 37.05 37.08 37.11 37.14 37.17 37.20 37.23 37.26 37.29 37.32 37.35 37.38 37.41
8.50 37.49 37.52 37.55 37.58 37.61 37.64 37.67 37.70 37.73 37.76 37.79 37.82 37.85
8.60 37.94 37.97 38.00 38.03 38.06 38.09 38.12 38.15 38.18 38.21 38.24 38.27 38.30
8.70 38.38 38.41 38.44 38.47 38.50 38.53 38.56 38.59 38.62 38.65 38.68 38.71 38.74
8.80 38.82 38.85 38.88 38.91 38.94 38.97 39.00 39.03 39.06 39.09 39.12 39.15 39.18
8.90 39.26 39.29 39.32 39.35 39.38 39.41 39.44 39.47 39.50 39.53 39.56 39.59 39.62
9.00 39.71 39.74 39.77 39.80 39.83 39.86 39.89 39.92 39.95 39.98 40.01 40.04 40.07
9.10 40.15 40.18 40.21 40.24 40.27 40.30 40.33 40.36 40.39 40.42 40.45 40.48 40.51
9.20 40.59 40.62 40.65 40.68 40.71 40.74 40.77 40.80 40.83 40.86 40.89 40.92 40.95
9.30 41.04 41.07 41.10 41.13 41.16 41.19 41.22 41.25 41.28 41.31 41.34 41.37 41.40
9.40 41.48 41.51 41.54 41.57 41.60 41.63 41.66 41.69 41.72 41.75 41.78 41.81 41.84
9.50 41.92 41.95 41.98 42.01 42.04 42.07 42.10 42.13 42.16 42.19 42.22 42.25 42.28
9.60 42.36 42.39 42.42 42.45 42.48 42.51 42.54 42.57 42.60 42.63 42.66 42.69 42.72
9.70 42.81 42.84 42.87 42.90 42.93 42.96 42.99 43.02 43.05 43.08 43.11 43.14 43.17
9.80 43.25 43.28 43.31 43.34 43.37 43.40 43.43 43.46 43.49 43.52 43.55 43.58 43.61
9.90 43.69 43.72 43.75 43.78 43.81 43.84 43.87 43.90 43.93 43.96 43.99 44.02 44.05
10.00 44.14 44.17 44.20 44.23 44.26 44.29 44.32 44.35 44.38 44.41 44.44 44.47 44.50
------------------------------------------------------------------------------------TRANSPORT BILL : TANKER FILE MASTER
LIST OF PRIVATE TANKERS ENGAGED BY DISTRICT UNIONS
------------------------------------------S.No Regn. Tank.
Capa
Old New
Diff
No.
No.
city
Rate Rate
Rate
------------------------------------------Union : 2 ERODE DCMP UNION
------------------------------------------1 TN05V 6658
9000 P 20.28 20.40
0.12
2 TN33Q 3629
9000 P 17.46 17.58
0.12
3 TN33P 7929
9000 P 17.46 17.58
0.12
4 TN34F 3429
9000 P 17.46 17.58
0.12
5 TN33Q 1836
9000 P 17.46 17.58
0.12
6 TN33AB 2415
9000 P 17.46 17.58
0.12
7 TN33P 7554
9000 P 17.46 17.58
0.12
8 TN58K 1156
9000 P 20.28 20.40
0.12
PwC
Page:
1
214
Annexures
9 TN28H 9576
9000 P 17.46 17.58
10 TN54
9445
9000 P 17.46 17.58
11 TN33AB 3204
9000 P 17.46 17.58
12 TN09AD 5973
9000 P 20.28 20.40
13 TN28AY 2989
9000 P 17.31 17.43
14 TN33AT 8881
9000 P 17.31 17.43
15 TN34J 1779
9000 P 17.46 17.58
16 TN33AT 3729
9000 P 17.46 17.58
17 TN33Q 0747
9000 P 17.46 17.58
18 TN33AT 9492
9000 P 17.46 17.58
19 TN29AH 1519
9000 P 17.46 17.58
20 TN33AJ 8422
9000 P 17.46 17.58
21 TN33AT 3373
9000 P 17.46 17.58
22 TN33AT 9290
9000 P 17.46 17.58
23 TN05K 2512
9000 P 18.32 18.44
24 TN05L 9182
9000 P 18.32 18.44
25 TN09AY 5869
9000 P 20.28 20.40
26 TN19Y 3433
9000 P 20.28 20.40
27 TN19Y 3710
9000 P 20.28 20.40
28 TN19Y 3871
9000 P 20.28 20.40
29 TN09BB 6168
9000 P 20.28 20.40
30 TN05V 6657
9000 P 20.28 20.40
31 TN19AY 5703
9000 P 20.28 20.40
32 TN19Y 5728
9000 P 20.28 20.40
------------------------------------------Union : 3 VELLORE DCMP UNION
------------------------------------------1 TN28R 6471
9000 P 22.67 22.79
2 TN09AY 5801
9000 P 22.67 22.79
3 TN09AY 5802
9000 P 22.67 22.79
4 TN09AY 6305
9000 P 22.67 22.79
5 TN09AU 6977
15000 P 28.31 28.44
6 TN09AV 8236
15000 P 28.31 28.44
7 TN09AV 8325
15000 P 28.31 28.44
8 TN20AQ 4555
15000 P 28.31 28.44
9 TN09AY 2860
15000 P 28.31 28.44
10 TN09AY 9084
15000 P 28.31 28.44
------------------------------------------Union : 4 DHARMAPURI DCMP UNION
------------------------------------------1 TN19Y 5712
9000 P 23.30 23.42
2 TN09AY 5731
9000 P 23.30 23.42
3 TN09AY 5738
9000 P 23.30 23.42
4 TN09AY 5826
9000 P 23.30 23.42
5 TN09BB 6081
9000 P 23.30 23.42
6 TN09BB 6084
9000 P 23.30 23.42
7 TN30AD 4146
15000 P 28.30 28.43
8 TN29AY 3399
15000 P 28.30 28.43
9 TN28P 0486
15000 P 28.30 28.43
0.12
0.12
0.12
0.12
0.12
0.12
0.12
0.12
0.12
0.12
0.12
0.12
0.12
0.12
0.12
0.12
0.12
0.12
0.12
0.12
0.12
0.12
0.12
0.12
0.12
0.12
0.12
0.12
0.13
0.13
0.13
0.13
0.13
0.13
0.12
0.12
0.12
0.12
0.12
0.12
0.13
0.13
0.13
PwC
215
Annexures
*** TRANSPORT BILL : PAID REPORTS ***
TCMPF LTD :: THIRD DAIRY :: SHOLINGANALLUR :: CHENNAI - 600 119
PRIVATE TANKERS TRANSPORT BILL PREPARATION
Page : 1
FOR THE PERIOD FROM 08.06.2014 TO 14.06.2014
-----------------------------------------------------------------------------------------------Sl. Despatch
Arrival Rcpt Tr Inv. Regn. Tank Inv
Arr.
KMS
Tpt.
Tpt.
No.
Date
Date
Code ip
No.
No.
No. Qty. Qty.
Rate
Value
-----------------------------------------------------------------------------------------------Union Name : (2)ERODE DCMP UNION
C.C Name : (1)CHITHODE DAIRY
-----------------------------------------------------------------------------------------------1 13.06.2014 14.06.2014 4 1
7416 TN05L 9182 9304 9265
814 18.44
15010.16
2 07.06.2014 09.06.2014 4 1
7323 TN09BB 6168 9275 9148
814 20.40
16605.60
3 07.06.2014 10.06.2014 4 1
7331 TN28AY 2989 9161 9200
814 17.43
14188.02
4 11.06.2014 14.06.2014 4 1
7387 TN28H 9576 9210 9190
814 17.58
14310.12
5 10.06.2014 12.06.2014 4 1
7370 TN29AH 1519 9158 9148
814 17.58
14310.12
6 09.06.2014 11.06.2014 4 1
7352 TN33AT 9492 9600 9596
814 17.58
14310.12
7 07.06.2014 08.06.2014 4 1
7314 TN33P 7554 9074 9074
814 17.58
14310.12
8 12.06.2014 14.06.2014 4 1
7398 TN33Q 3629 9200 9210
814 17.58
14310.12
-----------------------------------------------------------------------------------------------C.C. Total :
6512
117354.38
-----------------------------------------------------------------------------------------------TANKER WISE TOTAL PAID TRIPS
TN05L 9182
1
TN09BB 6168
1
TN28AY 2989
1
TN28H 9576
1
TN29AH 1519
1
TN33AT 9492
1
TN33P 7554
1
TN33Q 3629
1
------------------------------------------------------------------------------------------------
PwC
216
Annexures
*** TRANSPORT BILL : UNPAID REPORTS ***
PRIVATE TANKERS TRANSPORT BILL UNPAID LIST FOR THE PERIOD FROM 08.06.2014 TO 14.06.2014
------------------------------------------------------------------------------------------------Sl. Despatch
Arrival Rcpt Tr Inv. Regn. Tank Inv
Arr.
KMS
Tpt. < STATUS >
No.
Date
Date
Code ip
No.
No.
No. Qty. Qty.
Rate KMS TNF WUN QTY
------------------------------------------------------------------------------------------------Union Name : (2)ERODE DCMP UNION
C.C Name : (1)CHITHODE DAIRY
------------------------------------------------------------------------------------------------1 06.06.2014 08.06.2014 4 1
7308 TN09AY 6202 9061 9090
814
0.00
T
U-4
2 07.06.2014 09.06.2014 4 1
7325 TN09BB 6084 9119 9071
814
0.00
T
U-4
3 11.06.2014 13.06.2014 4 1
7381 TN09BB 6132 8915 8876
814
0.00
T
4 11.06.2014 13.06.2014 4 1
7388 TN09BB 6376 9187 9080
814
0.00
T
U-12
5 06.06.2014 08.06.2014 4 1
7315 TN18M 1245 9363 9304
814
0.00
T
6 10.06.2014 11.06.2014 4 1
7366 TN19J 9706 9450 9285
814
0.00
T
7 07.06.2014 09.06.2014 4 1
7336 TN19X 4585 9129 9080
814
0.00
T
U-18
8 10.06.2014 13.06.2014 4 1
7376 TN19X 4585 9142 9074
814
0.00
T
U-18
9 06.06.2014 08.06.2014 4 1
7305 TN19X 4793 9265 9041
814
0.00
T
U-12
10 12.06.2014 14.06.2014 4 1
7400 TN19X 4793 9226 9129
814
0.00
T
U-12
11 08.06.2014 10.06.2014 4 1
7339 TN19Y 5712 9324 9187
814
0.00
T
U-4
12 09.06.2014 12.06.2014 4 1
7358 TN33Q 747
9200 9258
814
0.00
T
------------------------------------------------------------------------------------------------TANKER WISE TOTAL UNPAID TRIPS
TN09AY 6202
1
TN09BB 6084
1
TN09BB 6132
1
TN09BB 6376
1
TN18M 1245
1
TN19J 9706
1
TN19X 4585
2
TN19X 4793
2
TN19Y 5712
1
TN33Q 747
1
------------------------------------------------------------------------------------------------Note : Status - [K - Kms Not Available]
[T - Not in Tanker List]
[U - Wrong Union Operation] [Q - Less than Optimum Qty]
*** TRANSPORT BILL : UNION PAID ABSTRACT ***
ERODE DCMP UNION
PRIVATE TANKERS TRANSPORT BILL - PAID ABSTRACT
-------------------------------------------------------------------------------UNION / CC NAME
TRIPS TPT RATE TOT.KMS TOTAL VALUE
ROUNDED TO
-------------------------------------------------------------------------------2 ERODE DCMP UNION
1 CHITHODE DAIRY
9000 L
1
17.43
814
14188.02
9000 L
5
17.58
4070
71550.60
9000 L
1
18.44
814
15010.16
9000 L
1
20.40
814
16605.60
-------------------------------------------------------------------------------C.C. Total :
8
6512
117354.38
================================================================================
Union Total :
8
6512
117354.38
117354.00
================================================================================
Note : The District Union concerned is informed that the Transport
Charges paid for total amount and it is the responsibility
of the District Union for making Statuary recoveries like
Income Tax and Others from Transport Contractors claims and
periodical remittance to Government Departments.
Authorised Signatory
PwC
217
Annexures
*** TRANSPORT BILL : OVERALL ABSTRACT ***
PRIVATE TANKERS TRANSPORT BILL PREPRATION
-----------------------------------------------------------------------------------------UNION / CC NAME
TRIPS
KMS
TPT VALUE
Gross
Add/Ded*
Net Amt
-----------------------------------------------------------------------------------------2 ERODE DCMP UNION
1 CHITHODE DAIRY
8
6512
117354.38
-----------------------------------------------------------------------------------------Union Total :
8
6512
117354.38
117354.00
0.00
117354.00
-----------------------------------------------------------------------------------------5 SALEM DCMP UNION
6 ATHUR
3
1674
50102.82
7 SALEM DAIRY
11
7788
233094.84
-----------------------------------------------------------------------------------------Union Total :
14
9462
283197.66
283198.00
0.00
283198.00
-----------------------------------------------------------------------------------------7 VILUPPURAM DCMP UNION
11 VILLUPURAM
14
4424
94629.36
12 CHINNASALEM
35
17500
374325.00
54 NAINAR PALAYAM
5
2450
52405.50
67 SRIVANGOR
15
5550
118714.50
86 VADAPATHI
9
4536
97025.04
93 MANGALORE
6
3024
64683.36
-----------------------------------------------------------------------------------------Union Total :
84
37484
801782.76
801783.00
0.00
801783.00
-----------------------------------------------------------------------------------------9 TRICHY DCMP UNION
21 TRICHY DAIRY
2
1296
33086.88
27 PERAMBALUR C.C
2
1048
27593.84
46 SENDURAI
1
600
14838.00
99 KALINGAMUDAIYAN PATTI
2
1312
34544.96
101 PAITHAMPARAI
3
2241
59005.53
-----------------------------------------------------------------------------------------Union Total :
10
6497
169069.21
169069.00
0.00
169069.00
-----------------------------------------------------------------------------------------10 COIMBATORE DCMP UNION
22 COIMBATORE DAIRY
4
4136
94011.28
-----------------------------------------------------------------------------------------Union Total :
4
4136
94011.28
94011.00
0.00
94011.00
-----------------------------------------------------------------------------------------12 THANJAVUR DCMP UNION
24 THANJAVUR DAIRY
3
2058
48918.66
115 MANNARGUDI BMC
3
2028
57453.24
-----------------------------------------------------------------------------------------Union Total :
6
4086
106371.90
106372.00
0.00
106372.00
------------------------------------------------------------------------------------------
PwC
218
Annexures
PRIVATE TANKERS TRANSPORT BILL PREPRATION
-----------------------------------------------------------------------------------------UNION / CC NAME
TRIPS
KMS
TPT VALUE
Gross
Add/Ded*
Net Amt
-----------------------------------------------------------------------------------------Grand Total :
126
68177 1571787.19
1571787.00
0.00 1571787.00
-----------------------------------------------------------------------------------------CERTIFICATE
===========
1. Certified that the Trips referred above were actually received
at the dairy and acknowledged.
2. Certified that the above trips are not claimed and paid before.
3. The amount claimed in this bill is for total amount and the
revocery & remittance of statuary TDS recoveries are to be made
by the union concerned before making payment to transport
contractors against their bills received at their end.
PwC
219
Annexures
*** TRANSPORT BILL : OVERALL PAID-UNPAID ABSTRACT ***
PRIVATE TANKERS TRANSPORT BILL - CCWISE PAID & UNPAID LIST
-------------------------------------------------------------------------------UNION / CC NAME
TOTAL
PAID
UNPAID
-------------------------------------------------------------------------------2 ERODE DCMP UNION
1 CHITHODE DAIRY
20
8
12
-------------------------------------------------------------------------------Union Total :
20
8
12
-------------------------------------------------------------------------------3 VELLORE DCMP UNION
3
0
3
-------------------------------------------------------------------------------Union Total :
3
0
3
-------------------------------------------------------------------------------5 SALEM DCMP UNION
5 PARAMATHY VELLORE
4
0
4
6 ATHUR
3
3
0
7 SALEM DAIRY
11
11
0
-------------------------------------------------------------------------------Union Total :
18
14
4
-------------------------------------------------------------------------------7 VILUPPURAM DCMP UNION
11 VILLUPURAM
15
14
1
12 CHINNASALEM
48
35
13
54 NAINAR PALAYAM
10
5
5
67 SRIVANGOR
15
15
0
86 VADAPATHI
9
9
0
93 MANGALORE
6
6
0
-------------------------------------------------------------------------------Union Total :
103
84
19
-------------------------------------------------------------------------------9 TRICHY DCMP UNION
21 TRICHY DAIRY
6
2
4
27 PERAMBALUR C.C
2
2
0
46 SENDURAI
2
1
1
99 KALINGAMUDAIYAN PATTI
5
2
3
101 PAITHAMPARAI
5
3
2
104 AMMAPATTI
5
0
5
110 NUTHAPPUR BMC
2
0
2
111 VILANGUDI BMC
2
0
2
129 VELAYUDHAM PALAYAM
6
0
6
131 NAMAIYUR
2
0
2
138 URAKKARAI BMC
1
0
1
-------------------------------------------------------------------------------Union Total :
38
10
28
-------------------------------------------------------------------------------TCMPF LTD :: THIRD DAIRY :: SHOLINGANALLUR :: CHENNAI - 600 119
PRIVATE TANKERS TRANSPORT BILL - CCWISE PAID & UNPAID LIST
-------------------------------------------------------------------------------UNION / CC NAME
TOTAL
PAID
UNPAID
-------------------------------------------------------------------------------10 COIMBATORE DCMP UNION
22 COIMBATORE DAIRY
12
4
8
-------------------------------------------------------------------------------Union Total :
12
4
8
-------------------------------------------------------------------------------11 THIRUNELVELI DCMP UNION
2
0
2
-------------------------------------------------------------------------------Union Total :
2
0
2
-------------------------------------------------------------------------------12 THANJAVUR DCMP UNION
24 THANJAVUR DAIRY
14
3
11
115 MANNARGUDI BMC
10
3
7
-------------------------------------------------------------------------------Union Total :
24
6
18
--------------------------------------------------------------------------------
PwC
220
Annexures
UNION / CC NAME
TOTAL
PAID
UNPAID
-------------------------------------------------------------------------------13 SIVAGANGAI DCMP UNION
25 KARAIKUDI DAIRY
1
0
1
109 SIVAGANGAI DAIRY
2
0
2
-------------------------------------------------------------------------------Union Total :
3
0
3
-------------------------------------------------------------------------------16 VIRUDUNAGR DCMP UNION
31 S.V.PUTHUR DAIRY
7
0
7
-------------------------------------------------------------------------------Union Total :
7
0
7
-------------------------------------------------------------------------------Grand Total :
230
126
104
--------------------------------------------------------------------------------
PwC
221
Annexures
This document has been prepared solely for AAVIN, being the express addressee to this document. PwC does
not accept or assume any liability, responsibility or duty of care for any use of or reliance on this document
by anyone, other than (i) AAVIN, to the extent agreed in the relevant contract for the matter to which this
document relates (if any), or (ii) as expressly agreed by PwC at its sole discretion in writing in advance.
This publication (and any extract from it) may not be copied, paraphrased, reproduced, or distributed in any
manner or form, whether by photocopying, electronically, by internet, within another document or
otherwise, without the prior written permission of PwC. Further, any quotation, citation, or attribution of
this publication, or any extract from it, is strictly prohibited without PwC’s prior written permission.
© 2014
PricewaterhouseCoopers Private Limited. All rights reserved. In this document, “PwC” refers to
PricewaterhouseCoopers
Private Limited (a limited liability company in India), which is a member firm
PwC
222 of
PricewaterhouseCoopers International Limited, each member firm of which is a separate legal entity.

here - Tamilnadu Co-operative Milk Producers` Federation Ltd

Transcription

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