2015.05 - mfai 03-2015 - ctah two, debel one - after change

8/20/2019 2015.05 - Mfai 03-2015 - Ctah Two, Debel One - After Change

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Ô¹ããè¡ ¹ããñÔ›/ Speed Post Øããñ¹ã¶ããè¾ãCONFIDENTIAL

Tele/ !"#ãã$ã %&%''(&)¹ã*+,ã-Ôã /F. (0( %&%'1231

#ãã"4ã Ôã",ã+ã"5 "6ãã 7ã89ãã:ã¾ã;ãã?5"6ãã :ãñ@ããão?@¶ãB ãäª,,ãã)/NeC De>L MFAI eoKt oK JO 0G/201.

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ãã"ãã‡ãŠ ‡ãŠã&B"ããB !Hã3 ãSãR!ãäEãHã ‡ãŠã) VããHãã) *eoKt oW t


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‡ã3Š,ã/$ota> 12

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3/33

OFFICE OF THE CDA (R&D) C.V.RAMAN NAGAR BANGLORE

REPORT ON MAJOR FINANCIAL & ACCOUNTANCY IRREGULARITY FOR QE 06/2015PART I SECTION A & B

STORES & CASH IRREGULARITIES (FRESH CASES)

Se!"#$ A % C' Ie*+,"!-

S.No Name of

unit

fo!matio

n

"a!ti#u$a!% of I!!eu$a!it' Finan#ia$

effe#t

"e!io

of

A##oun

t

Affe#te

*en +a%

i!!eu$a!it'

fi!%t noti#e

in Auit & to

+*om it +a%

!e,o!te

Late%t

,o%ition

Rema!-%

1 2 . 5 6

1 CR3E4A"

A$ $#$-7#+' #78,"$! "$ #$$e!"#$ 9"! '"e*+,"!"e' ee"e "$ C3A(R&3) B$*,#e:

B'e #$ !e ;#e !e7 9' 'e$! "$

!e 8e'";e !7$4 AA !#+* ECS"$ 15(1 ",,e*"!"7!e 8-7e$!') !$'!"#$'

$ EC' 7$!e' +"$* !e 8e"# 9ee $#!'"*$e ;- AO(C')

5: M#$!,- '+8"'e e> #< ' ;##> "' $#! ;e"$* "e #+!:

6: P-7e$! #+e N#' 7e$!"#$e "$ ' ;##> $ !#'e $#!e "$ #+e' e $#! !,,"e

: B$> '!!e7e$! ' $#! ;ee$ #9$,#e

8e"#",,- $#9#$,- +e !#

#78,"$!


4/33

: O$,- "$ J$ 201 R':225066/ ' ;ee$e7"!!e ;> ;- !e '"e 8!",,- !#+*

e?+e $ 8!",,- !#+* ':: L; ' $#! "$!"7!e C3A(R&3) B$*,#e

"77e"!e,- #$ e!e!"#$ #< !e7"'88#8"!"#$ #< e $ e7"!!e !e 7#+$!:2: e"e$: O, "e !# AO(C') !# ;e 7#e e


5/33

7"'88#8"!"#$/e7;e==,e7e$! #< 8+;,"

'!$ $ !e 'e ' $#! ;ee$ !>e$'e"#+',-/*"e$ +e "78#!$e: S"$* #


6/33

OFFICE OF THE CDA (R&D) C.V.RAMAN NAGAR BANGLORE

REPORT ON MAJOR FINANCIAL & ACCOUNTING IRREGULARITY FOR QE 06/2015PART I SECTION A & BSTORES (FRESH CASES)

Se#tion B / Sto!e% i!!eu$a!it' S.No Name of

unit

fo!mation

"a!ti#u$a!% of I!!eu$a!it' Finan#ia$

effe#t

R%.

"e!io of

A##ount

Affe#te

*en +a%

i!!eu$a!it' fi!%t

noti#e in Auit

& to +*om it

+a% !e,o!te

Late%t ,o%ition Rema!-%

1 2 . 5 6

1: 3EBEL4

B$*,#e

P#+e7e$! #< e0t!eme en1i!onment %imu$ation +a$- in

#*am2e!/

3EBEL ' 8,e 8+'e #e ;e"$* N#: 3EBEL/

MMG/PO/FE/LIC2/01/20115 !e 25201 #$ M/'

G,#;, Te$#'#

PBG "$ 7;e' e e?+"e:

He$e4 !e PO 9' 8,e "$ !e e$ #< M- 2014 e$#

>$#9,e*e #$ 6201 9" "78,"e' !! !e e,"e-

!e 9' 211201: I!e7' '"88e #$ 2510201 L Ko\ta YaCated.


7/33

#$+!e "$ J$ 201 $ #e 8,e "$ M- 201: Ie4

"#,!"#$ #< '!$' #<


8/33

: I$ "e9 #< !e ;#e !e e8e$"!+e e?+"e' !# ;e

e*+,"=e ' "$


9/33

2: LR3E

B$*,#e

LR3E ' 8#+e CTAH TEST CHAMBER "e S:O:

N#:LR3E/1.AT005/QRG/LP//620114 !e 26/0/2012


10/33

MFAI ' C' Ie*+,"!-

'"$* #< !;'e ' 8e 8 10:1:1 #< PM 2006

e'+,!"$* "$ ee'' e8e$"!+e !# !e '!!e:

: LR3E "$"!"!e !e e7$ e$ 8,e '"7+,!$e#+',-) e$ LAO

"'e $ #;@e!"#$ e*"$* 8#+e7e$! #< $e9

7"$e4 LR3E ' '!!e !! !e $e9 7"$e 9'

8+'e ' !e #, #$e 9' BER: H#9ee4 ' 8e

!e @+'!"


11/33

7;e' e $#! e,";,e $ $ee' LKo\ >aYYaCated.


12/33

R':1405460422/) 9"! !e #< e,"e- ' 15/10/201. $

9$!- #< 2 -e'


13/33

!e '7e

8e"#: Te 8-7e$! !e7'4 9" e '!$ #$"!"#$ #

,+e *"$'! 8##< #< '"87e$!4 20D #< #e ,+e

ee"8!4 "$'!,,!"#$ $ #77"''"#$"$* $ e8!$e #< !e

"!e7 ! CABS & ;,$e 10D #< !e #e ,+e

8e"# # *"$'! '+;7"''"#$ #< PBG:

Te ;#e 7e$7e$! "$ 8-7e$! !e7' ,e !# 8-7e$! #


14/33

OFFICE OF THE CDA (R&D) C.V.RAMAN NAGAR BANGALORE

P! II Se!"#$ A & B MFAI QE 0./2015

L"'! #< 'e' e8#!e $ '!",, #+!'!$"$* (O, 'e')

Se#tion A / Ca%* I!!eu$a!it'

S!.

No.

Name of

3nitLa2

Fo!mation

"e!io

o!

4ua!te!

of

Re,o!ti

n +it*

item

No.

"e!io to

+*i#*

item%

,e!tain%

('ea!)

B!ief i%t of t*e i!!eu$a!it' Late%t ,o%ition Rema!-%

1 GTRE4

B$*,#e

N#:1

0./0

0./200 "enin a1an#e ,a'ment%

G' T+;"$e Re'e E'!;,"'7e$! (GTRE) B$*,#e

8,e $+7;e #<


15/33

3!: 12012002

I! 9' #;'ee !! !e ;#e $e' 7e !# !e

'+88,"e ;- GTRE 9ee $#! ,ee ee$

'!!e !! !e 7!!e "' '+; @+"e G+$!ee' ee+!e ;- !e

'+88,"e e ," ' #$ !e ;e+'e !e R&3 ,;' !>e

e'8#$'";","!- #< #;!"$"$* / e$e9, / e$'7e$! e! # G+$!ee' ! !e" e$ ' 8e e!$! 8!"e:

Be'"e'4 !e ;#e e$# 9' '+88,"e 9"!

3RTC 2 8#'!'

A3MN 16 8#'!'

A,,"e C!e*#- 121 8#'!'

TOTAL 5 8#'!'

Te ee'' #,"$* #< 7$8#9e 9' 8,e +$e

#;@e!"#$:

Te 7!!e ' ;ee$

e


16/33

*"$ ;ee$ e C#$!#,')

?+#!e 15D #< !e '-'!e7 #'! ' AMC *e' ;e-#$

9$!- 8e"# !! ' M/' T"e$! I$e8"- #< !e 9$!-:

Re'#$


17/33

#$'e?+e$e' #< "* AMC !e' ?+#!e ;- M/'

SLN !e$#,#*"e' $ !! *ee ' "*e $ !>"$* "$!# #$'"e!"#$ !e

AMC


18/33

I$ !"' #$$e!"#$4 "! "' #;'ee !!: A3E ' e@e!e !e "!e7 "e ,!

N#:A3E/161././S3N/C4 !:16/1/200 $ 'e?+e'!e !e C#8#!"#$4 USA (I$"$ *e$!M/' Me, S-'!e7' $ Se"e' L!4 Ce$$") $e'' #< 8#+! e-

?+">,- +"$* "!' ee,#87e$! $ 8#+!"#$ 8'e' e'8e!"e,-: 3+"$* !e '+!"$- #< ,#* ;##>

+"$* L#, +"!4 "! "' #;'ee !! !e 7"$e "'

;e"$* '8"$*,- +'e (. #'"#$' +"$* 121.):

T"' #


19/33

B'e #$ !e '+**e'!"#$ ;- L#, +"!4 3ARE '"$!"7!e ,, 3R3O L;' "$ B$*,#e e*"$*

",;","!- #< HALT/HASS C7;e ! 3ARE $"$"!"$* !e7 !# +!","=e !e !e'!


20/33

,";","!- "$ !e '7e '!!"#$:2: 3+e !# $#$ e$?+"- 9"! '"'!e ,;' #$

e"'!e$e #< "$


21/33

] It CaY e>t tXW] a Ke;ted IWdaW uK\aY DeXe>o\eWt naKtWeK Co;>d tetoW CtL 2 Cee@Y4.

$;atoW bo\\ttee\et oW 2m Fe 2012 aWd oeWed t> G r;a>ued. $XeKa>eY y o tota>a\o;Wt

D;edateo ?o\>etoW

A?t;a> dateo ?o\>etoW

M

-1

Z.d [.e;Z\?-

G b$ >atoK\Ct< eqteKWa>

G0 y

Y.27%j%2

21/

1/1G

1/02/1G

M> eKY 2


22/33

eYtoWe4

Sot \.e;S\? -DeX?e 6 [W;qYo;K?e ?ode 6WaKeY% AY oK\aW]% zoIn%Yee?<Ko?eYYW]%?a\eKa ]a>>eKL%\;Y?% KoCYeK 6tatoK\ Ct<eKY oW teYoK ?;Y a oKYe?;Ke ?o\\W

;YW] Fn5A%NetCoK@ bo\\WM]\t NbM4 a%\;>t\eda aY%bjI Ka\eCoK@ 6t Kod;?tCt< Ker Ype%?oWu];KatoW%eWeK]L

?oWY;\toW et?4aYed oWKototLe o M-2S\ - bjI Ye?u?aY >@e 5I%NaX]atoW%>o?a>patoW% adX\aW]% YeWYoKdata Ko?eYYW]%Xdeo YtKea\W]%\eYYa]W]%eWeted

AY Y YeeW Ko\ te% t


23/33

DeXe>o\eWt naKtWeK de>XeKed M-1 ateK ade>aL o j Cee@Y aWd M-2 ateK a de>aL o WeaK>L \oWt boWdtoWYo boWtKa?t aWd

• OW?aY


24/33

;YeK Y o t


25/33

W a;dt aY Ker;Ke\eWt o MG CaY oKeYeeWaWd CaY a ?K;?a> \>eYtoWe W t% tt


26/33

P! II Se!"#$ A & B MFAI QE 0./2015 (O, C'e')

Se#tion B/ Sto!e% I!!eu$a!itie%

S$.

No

.

Name of

3nitLa2Fo!mation

"e!io o!

4ua!te! of

Re,o!tin

+it* item

No.

"e!io to

+*i#*

item%

,e!tain%

('!)

B!ief $i%t of t*e i!!eu$a!it' Late%t ,o%ition Rema!-%

1 A3E4

("$,+'"e #

;#+*! !# !e $#!"e #< ,,

3"e!#' #< L;' !#+* 3O ,e!!e 4 Ge7$- #77"''"#$"$* $ e8!$e: Te 9$!- 8e"# 9' 1 7#$!'"$*#e !# GTRE ;- MES 9' e,-e: Te 7"$e 9' "$'!,,e #$ 11

2012


27/33

'!!e !! !e 8#8#'e 7"$e 9#+, ;e "$'!,,e "$ !e $e9,- ;+",!''e7;,- $*e $ "$'8e!"#$ !"4

S* '>!" $ #!e e$*"$e' +$e ee,#87e$! 9",, ;e "e #+!:

H#9ee4 ,!e !e ,; ' '!!e !! "$'!,,!"#$ 9' e,-e +e !#

e,- "$ #78,e!"#$ #< ;+","$*: I! "' ,e !! !e 7"$e " $#! 9#> +"$* !e 9#,e 9$!- 8e"# ' "$'!,,!"#$ 9' #$e @+'! ;e"$*

"$ "e A3E4 GTRE e,,e C3A e8e'e$!!"e'


28/33

e$!"!,e '!

+!#"=!"#$4

e",e A+!#"=e He,

I$+!e "$!#'e"e

H#+'+$

HMT

T!#

1 2..1 212

F#> ,"

. !#$

1 216 .155

F#> ,"

5 !#$

1 .1 2550

O;@e!"#$ 9' "'e +e !# 9" GTRE !##> +8 !e 7!!e 9"!

3R3O H?' : 3R3O H?' "e ,e!!e !e

3HR3/662/GTRE/EH/C/M/01 !e 1.22012 $ 22012

e e

,"

3R3O H?' "e ,e!!e N#:3HR3/662/RE/0/GTRE(I)/C/M/01 !e .1122012 :

He$e ee'' #,"$* #< e",e #e RE e?+"e' e*+,"=!"#$

+$e !e #e' #< GOI "$!e," !>"$* !"#$ "$* !"#$


29/33

L;' "$

B$*,# e

2: NPOL4

#":

.:

CR3E4A"

: 3FRL4

M-'#e

* * 8 8 -

'!!e #< !e ! 3e


30/33

( ) 8 ? 8

'+ '

(") C#$+! #< $!"#$, # "$!e$!"#$, 'e7"$

("") C#$+! #< e,e;!"#$' e,!e !# 3R3O

(""") E";"!"#$ 9"! "e9 !# !!! "$+'!-

(") "'"! #< #


31/33

GTRE $ NPOL e ee'' e'!;,"'7e$! #< '8e","'! e",e'

*"$'! !e" +!#"=e(RE) e*+, e'!;,"'7e$!: T"' "' e-

,e "#,!"#$ #< *#e$7e$! +!#"=!"#$: 3+e !# !e

": Re"e9 #< A+!#"=!"#$ & #,"$* '!e$*! #


32/33

""": Re88#8"!e !e e",e' #$ #78,e!"#$ #


33/33

* 8 * 88 - 4 8

"e*+,"!- "' e- 7+ e'!;,"'e: F+!e4 !e ,; ' $#!

2015.05 - mfai 03-2015 - ctah two, debel one - after change

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