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As-is Study Report Integrated Dairy Management System (IDMS Project) For Aavin

December 2014

Introduction

Privileged and Confidential

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

PwC 3

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 87

3.4.1. Purchase of spares, tyres, plates, batteries, tools etc. 87

Introduction




PwC 4

3.4.2. Fleet Management 89

3.5. Marketing 96

3.5.1. Sales Management 99

3.5.2. Pricing 108

3.5.3. Customer Complaints / Grievance Management 111

3.6. Production 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 141

3.8.1. Manage conversion of butter and SMP 141

3.9. Projects & Engineering 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

Introduction




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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

Introduction




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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 Remarks

20 Oct 2014 Guru Krishna Chandar 1.0 Updated after validation session held on 17 Oct 2014

22 Oct 2014 Guru Krishna Chandar 1.1 Updated after validation session held on 21 Oct 2014

28 Nov 2014 Guru Krishna Chandar

1.2 Updated upon receipt of infrastructure details on 30 Nov 2014

Reviewers

Date Reviewer Remarks

25 Oct 2014 Sridhar Ramananthan

1 Dec 2014 Sridhar Ramananthan

Distribution

Version Name Location

Final Managing Director, Joint Managing Director 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).

Introduction




PwC 7

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.

Introduction




PwC 8

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

Introduction




PwC 9

1.2.2. Our Approach

Scope of IDMS project implementation*

*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.

28

00 Societies 4 Feeder

Balancing Dairies

8 Federation

Units

16 Zonal offices

22 Aavin

Parlours

48 Consumer

Societies

Introduction




PwC 10

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.

Introduction




PwC 11

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.

Introduction




PwC 12

1.3.2. Organization Structure

Note: Complete List of locations is attached in the annexure

As-is process study




PwC 13

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. Functions Sub-Processes

1 Finance

Preparation of Budget

Allocation of Funds

Payments to suppliers

Taxation

Managing EPF, Gratuity, Super Annuation fund Trusts

Payroll, advances and Final settlement

Maintenance of Accounts

Bank Reconciliation

Employee Pension Scheme

Costing

Banking Operations

2 Purchase Purchase

Asset Maintenance

3 Quality

Quality check of raw materials (raw milk, butter, SMP, products, other materials)

Quality check of raw materials for production of cattle feed

4 Transport Purchase of spares, tyres, plates, batteries, tools etc.

Fleet Management

5 Marketing

Sales Management

Pricing

Customer Complaints / Grievance Management

6 Production Manage Production (Metro Dairies)

Manage Production (Feeder Balancing Dairies)

As-is process study




PwC 14

Manage Production (Product Dairy)

7 Personnel &

Administration

Managing Employee Recruitment, Performance & Retirement

Leave Sanction

Managing employee loans, permissions, awards & punishments

Administration

Vehicle Monitoring

Vigilance & Industrial Relations

8 Planning Manage conversion of butter and SMP

9 Projects & Engineering

Managing loans/advances/grants/subsidies

Managing funds for Capital Investments/Schemes

Breakdown Maintenance

Planned Maintenance

Assessment of business processes




PwC 15

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 31st 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





PwC 16

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





PwC 17

Preparation of Budget Estimate

Acco

unts

III sec

tion

Units

& Se

ction

of

HOBo

ard an

d Ge

neral

Body

Produ

cts Di

vision

, Ma

rketin

gMi

lk Div

ision,

Marke

ting

Fede

ration

Milk

Da

iries

Fede

ration

Pro

duct

Dairy

Start

Preparation of revised estimates

for the current year actual vs budget

Consolidation of the Budget & Revised Budget estimates

based on physical & financial targets

Estimation overhead expenses and staff cost for

the subsequent year.

Preparation/Revision of Budget

Estimate Components

The Overall Budget Estimate including the Revised Budget

Estimate sent for approval

Approval of the Overall Budget

Estimate

NO YES

Receive final document of the Annual Budget is

sent for budgetary control purposes

END

Estimate sales budget for milk for

the year

Allocation of Sales volume to each

dairy for sachet and bulk milk

Prepare the sales budget for Union

products

Based on the sales volume prepare the raw material budget

Milk Sales Budget

Product Sales Budget

Milk Raw Material Budget

Prepare sales Budget for

Federation products

Prepare Raw material budget for Federation products

Product Raw Material Budget

Product Purchase Budget

Overheads & Staff

compensation budget

BUDGET ESTIMATE for the year





PwC 18

Budgetary Control

Sect

ions

of u

nits

& H

OBu

dget

ary

Cont

rol

TCM

PF H

O

For Revenue Items (No Budgetary control for RM & Staff)

START

Each section prepares proposal in the form of file for

Purchases/expenses

Proposal File

Receive the Proposal file and verify the availability of the

Budget

Budget Available?

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

Proposal Approved?

Make purchase, issue work orders, submit bills to A/Cs

section

YES

Seek Clarifications

NO

Respond to clarifications

END

NO

Expense/Purchase can be

postponed?

YES

The proposals are revised seeking

additional Budget provision

NO

The Proposal file is submitted to

Accounts Officer for scrutiny and

approval

Obtain approval from the Competent

Authority

Proposal Approved?

Proposal is given to the concerned

functional head of HO

NO

Scrutinize proposal and with

recommendations sent to GM (F)

Recommendations from GM(F) and send to MD for

approval

Obtain MD’s approval for the

additional Budget Provision





PwC 19

3.1.2. Allocation of Funds

Date 1st September 2014









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





PwC 20

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





PwC 21

Allocation of Funds

Acc

ou

nts

I s

ect

ion

, H

OU

nit

s o

f T

CM

PF

Acc

ou

nts

II

Se

ctio

n,

HO

Approval for Drawal of Cheques

Consolidation of fund allocation

requests from all units

Receipt of funds from HO and

recording a/c entry in books of accounts

Preparation of Funds Availability

statementFunds Allotment

Statement

Send the request for allocation of funds

for the month

Validation of the Funds forecast

statement with the previous month

allocations & requests

Prepare voucher for payments

YES

EN

D

Preparation of Funds Forecast

Statement, Cash Flow statement

ST

AR

T

Arrange for Electronic Transfer

of funds to respective units on a

weekly basis

Get voucher and make necessary

entries in books of Accounts

Periodical reconciliation of IUT

with units





PwC 22

3.1.3. Payments to suppliers

Date 2nd September 2014









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





PwC 23

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 24

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 25

Milk Procurement (MP)

Soci

ety

Farm

er/P

ou

rin

g M

emb

er

SOCIETY LEVELST

AR

T

Bring the milk in own vessels. The milk can be either

cow or buffalo milk

Check the milk for any unusual color,

odour Is the milk good?

END

NO

Reject the milk

Pour the milk for measurement

YESTake sample of the milk and send for

testing

Make entry of milk procured details in

the day book

Pour the milk in the collection can (40

ltrs)

Prepare invoice for the no. of cans to be

supplied

Transport milk to the CC/BMC/Unions

along with the invoice

Farmer Pass Book

Milk Procurement

Register

MP.1

Ascertain the temp. & Lactometer reading and

determine the SNF content

The Fat content is ascertained through

milk o tester





PwC 26

Milk Procurement (MP)

Tran

spor

ter

CC/B

MC

Collection Points(Chilling Centers/Bulk Milk Coolers/Unions)

Arrive at the societies to collect

the milk cans as per pre-defined route &

time

MP.1

Handover the DMR for the previous shift from CC/BMC/union

to soceity

Load the milk cans into the truck

record the no. of cans supplied by

each society in the Route Schedule

Ensure the milk cans are transported to

the Collection points

The truck arrives at the gate and the time of arrival is

noted down

Physical verification of number of cans

Unloading the cans from the truck on

the dock

Pouring the milk from cans(society-

wise) into the weigh bowl

Automatically capturing the weight of each society’s milk

Release the milk from the weigh bowl

to be sent to silos after chilling for

storage

Daily Milk Record

Take samples of each society milk

and sent to the lab for testing

Lab Testing of samples

Ascertain the temp. & Lactometer

reading and input in the system

The Fat content are automatically

transferred to the system

Based on the inputs the SNF content is

determined

The Daily Milk Record sheet is

printed from the system and a copy is sent to the societies

The chilled milk is loaded in the tanker

for transport to union/fed dairy

The quality of the milk in the tanker is

tested

The details of the consignment is

recorded in the day book

Dispatch note is prepared in

triplicate and given to the driver along with the milk to be

supplied

Dispatch Note

Day BookDispatch of Raw

chilled milk to the union/federation

dairy

STA

RT

END

MP.2

Gate Pass





PwC 27

Payment to suppliers of milk

Fed

erat

ion

D

airi

esJM

D O

ffic

e, A

mb

attu

rU

nio

ns

Payments to Unions

STA

RT

Send milk as per indent received from Planning section (HO)

Prepare Milk receipt acknowledgement and send it along with the empty

tanker

Consolidate all the milk bills from four federation dairies

Preparation of Computerized

Payment Advice (Union-wise)

Send the Payment Advice along with bill copies to the

Head office

Receive Milk after weighment & Lab

testing

Receive Payment through electronic

fund transfer

END

FA.1

Pa

U

Preparation of weekly

computerized Milk Bill Statement

Make necessary entries in Books of

A/Cs


A/Cs


A/Cs

Preparation of weekly milk bill

statement of both ambattur dairies

Accept Debit Notes

R

Reconciliation of Inter Unit

Accounts Periodically

R


Accounts Periodically





PwC 28

Payments to suppliers of milk

Unio

nsSo

cietie

sFa

rmer

s

Unions to Societies & Societies to Farmers

STAR

T

Receive invoice from Societies along with

the raw milk dispatched

Automatic capture of the quantity

supplied by each society

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

Receive the Milk Bill & Milk receipt

details shiftwise

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

Send Fund Transfer Statement (Society wise) to the bank to

make necessary payments

Receive payment through Electronic

fund transfer

Supply milk to the societies

Record details of milk received in the Farmer’s Pass Book

Record the procurement details in Milk Procurement

Register

Prepare Consolidated

Payment sheet

Receive the Consolidated

Payment Sheet

Produce the Payment Sheet at

the time of receiving the payment

Make Payment as per the Milk Procurement

Register

Signs on the Register to

acknowledge the details of milk supplied

Make Entries in the Day Book

Sign on the Acquaintance

Register to acknowledge the

receipt of payment

END

Send current shift milk receipt

details to societies in the succeeding shift

Acquaintance Register

MP.2





PwC 29










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 30

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 31

Purchase of Products

Dist

rict U

nion

sM

arke

ting

Unit

Gene

ral S

tore

s, Am

batt

urAc

coun

ts V

I Se

ctio

n HO

Acco

unts

I Se

ctio

n HO

Federation

STAR

T

Sends Supply orders to the District

unions for supply of products

Dispatch of products through vehicle

owned/hired by the unions

Prepares invoice for the

products supplied to the

Ambattur office

Receives the products and makes necessary entries in

the stores ledger and issues GRN

Receives the GRN and invoice

Prepares Journal Voucher for accounting

the purchase of products into books of

accounts

Preparation of Bank voucher and Payment Advice

Approval from GM (mktg) YES

Send the Payment Advice

and Bank voucher to HO

Receipt of Payment through RTGS EN

D

Obtain pass order in Bank voucher after recording in

Payment Register

Based on pass order arrange for

electronic payments to unions

Send the paid bank voucher to

Marketing unit

Get the Bank voucher and make entries in Books of

A/Cs

Make the payments to unions through electronic transfer





PwC 32

Purchase of Products

Dis

tric

t U

nio

ns

Mar

keti

ng

win

g

Unions

STA

RT

Sends Supply orders to the District

unions for supply of products


owned/hired by the unions


products supplied

Receives the products with

invoice

Receipt of Payment through RTGS/

cheque

END

Distribute the products in the

marketing channels

Prepare payment advice with certified invoice and send to

Accounts section

FA.3

Pa.1





PwC 33

Payments

Acc

ou

nts

VI S

ecti

on

Acc

ou

nts

I Se

ctio

nA

cco

un

ts II

Se

ctio

n

HEAD OFFICE

Prepare Bank Voucher for drawal

of cheques

Pass Order Approval from GM Finance?

FA.1

Obtain the Bank Voucher and Pass

Order

YES

Arrange for electronic

payments/ drawal of cheques

Send Debit notes to

units

Get Payment Voucher

Make entries in Books of Accounts

Reconciliation of Inter Unit Accounts

PeriodicallyR

U

FA.2

Scrutinize the payment proposal

Pa

Record details in Payment Register

Mark the funds based on

appropriate scheme or turnkey projects

fund availability

Payment Approval from

GM Finance

YES





PwC 34

Payments

Bill

Sec

tio

nC

heq

ue

Dra

wal

Se

ctio

nFi

nal

Acc

ou

nts

Se

ctio

n

Unions

Prepare Bank Voucher for drawal

of cheques

Pass Order Approval from

GM?FA.3

Obtain the Bank Voucher and Pass

Order

YES

Arrange for electronic

payments/ drawal of cheques

Get Payment Voucher

Make entries in Books of Accounts

FA.4

Scrutinize the payment proposal

Pa.1

Record details in Payment Register

Mark the funds based on

appropriate scheme or turnkey projects

fund availability

Payment Approval from

GM Finance

YES





PwC 35

Purchase of Butter, SMP, etc.

Plann

ing Se

ction

, HO

QC wi

ng, A

mbatt

urDis

trict U

nions

Gene

ral St

ores, F

edera

tion

Dairie

s

Purch

ase

Sectio

n,JMD

Of

ficeAc

counts

Secti

on, JM

D Offic

e

From Union for Reconstitution purposes

START

Raising Indent for procurement of

butter, SMP for re-constitution

Assessing the Availability of Butter

& SMP in District Union

Stock Availability in Union

Daily Stock Statement of Butter,

SMP

Placing purchase

order with the District unions

YES

NO

Redirecting the indent to Marketing corporate office to

procure from other state federations

Processing of the Purchase Order

Preparation of Invoice, Delivery

Challan

Accounting entries in Books

of Accounts

Arranging for Goods Dispatch

Receipt of Butter & SMP

Preparation of Inspection Note and

forwarding to QC wing

Making entry in the Day

Book

Quality testing of the received goods

by QC wing

Approval of Quality

Recording of Quality Information of the consignment in the QC control Register

and sending the Quality Acceptance

YES

Preparation of Goods Received

Note and sending the GRN & Invoice

Making entry in the Stores

Ledger

Sending the Sanction Order,

Invoice, GRN to JMD office Accounts

Section

Preparation of Payment Advice and

sent to HO

Accounting entries in

Books of A/Cs

Receipt of Payment and necessary

entries in Books of Accounts

END

Accept Debit notes

FA.1

Pa

U

Sanction Order from JMD

B.SMP.2

RPeriodical

Reconciliation of IUT Accounts

END





PwC 36

Purchase of Butter, SMP

FBD

sU

nio

n D

airy

Fed

erat

ion

Unions

STA

RT

Intimate requirement for supply of Butter,

SMP for reconstitution


owned/hired by the buying unions


products supplied

Receives the products with

invoice

Receipt of Payment through RTGS/

cheque

END

Prepare payment advice with certified invoice and send to

Accounts section

FA.3

Pa.1

Ascertain the availability of butter,

SMP at FBDs

Stock Availability in Union

Allotment of Butter, SMP

on FBDs

Redirecting the indent to Marketing corporate office to

procure from other state federations

YES

Place indent for the supply of Butter,

SMP

No B.SMP.2





PwC 37

Purchase of Butter, SMP, etc.

Marke

ting U

nitAc

coun

ts VI

secti

on,

HOAc

coun

ts I

Secti

on, H

OAc

coun

ts II

Secti

on, H

O

Acco

unts

Secti

on, JM

D un

it

QC W

ing,

Amba

ttur/u

nion

Gene

ral st

ores,

Amba

ttur

Union

s

From other State Federations

START

B.SMP.2Obtain details of SMP,

butter required by federation & unions

Obtain approval from MD for

purchase rates and quantity and for

advance payment

Send request to QC wing of JMD office/unions to send

the representative to check the quality of butter, SMP to

be supplied

Send the approval order along with

payment advice for advance payment

Prepare Bank voucher and make

entries in the register and get approval from

GM(F)

After approval from GM (F) and make

advance payment to the seller through

RTGS

Get Bank Voucher and make entries in Books of Accounts

Send Debit notes

QC wing rep. after inspection arranges for dispatch along with invoice and

transit documents

Receive goods and make entries in stock register

Prepare and issue GRN

Collect GRN & invoice and prepare journal voucher for accounting entries

Accept Debit note and make

accounting entriesEND

Periodical IUT Reconciliation

Periodical IUT Reconciliation

Recover the amount pertaining to the

unions

Receive goods and make entries in the

stock register

Make accounting entries for recovery

by federationEND





PwC 38










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 39

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 40

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 41

Purchase of Materials

JMD U

nits/

Metro

Dairie

sGe

neral

Store

s, JMD

offic

eAc

coun

ts Se

ction

, JMD O

ffice

Quali

ty Co

ntrol

STAR

T Based on the requirement

prepare Purchase Request

Purchase Request

Stock Availability?

NO

Urgent Requirement?

Prepare Request for Quotations for

purchase of materials

YESScrutinize the

quotations and select the suppliers

Purchase Order

prepared in quadriplicate

Place orders to suppliers

YES

Receive materials and make entries in

the stores ledger (Unit Stores)

Issue Materials

Stores Ledger

NO

Based on the re-order level quantity conduct purchase

procedures

Prepare Quotation/tender for purchase

of materials Scrutinize the quotations and

select the suppliers

Purchase Order

Place orders to suppliers

Receive materials from the suppliers

as per schedule mentioned in the tender/quotation

Goods Receipt Note

Send the GRN, Supplier’s invoice, PO, Sanction Order

Prepare voucher for payment

Pass order approval from

JMD?

Arrange for payments to

suppliers as per pass order approval

YESElectronic transfer/cheque payments to

the suppliers


Accounts

END

Purchase Indent

Day BookPrepare Note for Inspection

Conduct inspection on the sample taken

by QC

Prepare Inspection Report and send to

storesIs quality good?

NO

Reject the materials and intimate the

supplier to replace the materials subject

to quality check

END

YES

Prepare GRN and send

materials to the user section

Receive PO from Purchase section and receive GRN supplier’s invoice

Sanction order from general stores

END





PwC 42

3.1.4. Taxation










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.





PwC 43

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





PwC 44

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





PwC 45

Managing Taxes

Uni

ts o

f TCM

PFAc

coun

ts S

ectio

ns

at H

OAc

coun

ts II

at H

O

Income Tax Filing

START

Provide details to the CA firm engaged

for tax audit u/s 44AB of IT Act

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

Arrange for obtaining Digital signature of the

competent authority in the IT return and

e-file IT returns

Arrange for filing of revised

IT returns if necessary

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 46

Managing Taxes

Oth

er S

ecti

on

sA

cco

un

ts S

ecti

on

Income Tax Filing at unions

START

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

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

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 47

Income Tax

Acc

ou

nts

VI/

Acc

ou

nts

Sec

tio

n a

t u

nit

s &

un

ion

s

TDS (other than Salary)

START

Record the recoveries of IT at source from the payments in a

separate register

Make the recovery in Bank/Journal voucher for IT

deducted at source under various sections

Prepare voucher for monthly remittance

of recoveries

Obtain Pass order approval and

arrange for cheque drawal

make remittance through bank before

due date

After remittance obtain challans from

bank and prepare Quarterly TDS

returns in form 26Q

Obtain authentication from competent authority

in form 26Q / 27A

e-File the 26Q forms with the TIN

facilitation center electronically

Filing Declaration

form 27A with TIN facilitation

center physically

Obtain Acknowledgement

for filing of Quarterly TDS

returns

View the status of TDS recoveries through the

account created in TRACES website using

TAN no.

Processed ?

Download quarterly TDS certificate –

Form16A and send to respective

deductees

Without DefaultWith Default

Download NSDL file and file the correction

statement along with Declaration

form 27A

Processed without default

END





PwC 48

Income Tax

Acc

ount

s IV

sec

tion

at H

O/

Pay

Bill

sect

ion

at u

nits

/uni

ons

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

Remit the recovered income tax to Government

through challans

Receive the challan with BSR no. Challan

S.No. and date of remittance in OLTAS

Make recovery of I.T. at source

from D.A. arrears etc. and remit the

same into the bank

e-File return in Form 24 Q for first 3

quarters through TIN facilitation

centers

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.

Processed ?

Download the TDS certificate in Form

16

Download NSDL file and file the correction

statement along with Declaration

form 27A

With default

Without default

Prepare Part – B of Form 16

Issue both the forms to the employees to

be duly filled in

START

END

Processed without default

File Declaration form 27A through

TIN facilitation centres physically

Collect details of income & savings/

deductions with proof





PwC 49

3.1.5. Managing EPF, Gratuity, Super Annuation fund Trusts










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





PwC 50

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





PwC 51

Reports to PF authorities

IT returns





PwC 52

3.1.6. Payroll, advances and Final settlement

Date 3rd September 2014









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 Ex-

gratia are calculated and bills are run based on the pay bill data.





PwC 53

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





PwC 54

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





PwC 55

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





PwC 56

3.1.7. Maintenance of Accounts










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.





PwC 57

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





PwC 58

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





PwC 59


Acco

unts

II S

ectio

n &

Com

pute

r Sec

tion

at H

OUn

its o

f TCP

MF

Federation

STAR

T Obtain Cash/Bank/Journal Vouchers

Make entries in Books of Acocunts

Consolidation of accounts of all units

of TCMPF

Extraction of consolidated Trail

Balance, Receipts & Charges

Preparation of Manufacturing,trading, P&L

a/cs and Balance Sheet

Preparation of Schedule for

General Ledger accounts


Transactions (Banking & Non-

Banking IUT)

Extraction of Day Book

Extraction of General

Ledger

Extraction of Trail Balance,

Receipts & Charges

END

Grouping of accounts in the General ledger

Obtain Cash/Bank/Journal Vouchers

Make entries in Books of Acocunts




Transactions (Banking & Non-

Banking IUT)



Ledger

Extraction of Trail Balance,

Receipts & Charges

Furnishing Financial accounts data to HO

Furnish copies to the HO END

Preparation of Depreciation

Schedule





PwC 60


Acc

ou

nts

Sec

tio

n

Unions

STA

RT Obtain Cash/Bank/

Journal VouchersMake entries in

Books of Acocunts

Preparation of trading, P&L a/cs and Balance

Sheet



Reconciliation of Inter Union/federation

Transactions



Ledger

Extraction of Receipts &

Charges

END

Grouping of accounts in the General ledger

Preparation of Depreciation

Schedule





PwC 61

3.1.8. Bank Reconciliation










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)






PwC 62

BRS Statement

Stale cheque list

List for unknown debits & credits





PwC 63

Bank Reconciliation

Acc

ou

nts

I Se

ctio

n @

HO

/ A

cco

un

ts s

ecti

on

@ u

nit

s/u

nio

ns

STA

RT

Record details of cheque payments in

Cheque Drawal Register

Collect statement of deposits and

withdrawals from GL

Obtain online/physical bank statement / pass book

Manually Identify uncollected / un-

presented cheques, debits/credits by the bank

not appearing in the General Ledger

Reconciling the unexplained/

omitted entries

Prepare Journal vouchers for making

entries for debits/credits/stale

cheques to be brought into

accounts

Preparing the list of cheques (issued but not yet debited to TCMPF account,

deposited but not yet credited)

Preparation of Bank Reconciliation

Statement

Obtain authentication from

the Competent Authority

END

Prepare a Statement of wrong debits & credits by bank,

rectified in the next month/year by the

bank





PwC 64

3.1.9. Employee Pension Scheme

Date 4th September 2014









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





PwC 65

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





PwC 66

3.1.10. Costing










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





PwC 67

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. Raw Material (MM, SSM) & (Butter, SMP) are grouped under Milk and ingredients

respectively.

2. 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.

3. Packing film material expenses are on the basis of actual consumption for each type of milk

sold.

4. Milk Carriage inwards is shown separately and is apportioned on total volume of milk sold.

5. Furnace oil, electricity, water and consumables are shown as separate heading and grouped

under variable expenditure and calculated on per litre basis.

6. Other expenditures are grouped under fixed expenditures and apportioned to milk on litre

basis.

7. Staff compensation is grouped under fixed Expenditure.

8. 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

9. Administrative expenses are apportioned on volume basis of each type of milk sold.

10. Interest & Depreciation are apportioned on volume basis of each type of milk sold

3. Tabulation of Costing

Type of Milk Particulars TM SM FCM DTM SM – Bulk Raw Material

a. Milk b. Ingredients

Production Overheads Variable expenditure

a. Packing b. Water c. Fuel d. Electricity e. Consumables f. Carriage Inwards

NA





PwC 68

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

T.U

Interest Depreciation Total Cost

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 Basis of Apportionment Raw materials Actuals Direct Labour Allocation based on labour norms Fuel Apportioned on the basis of heat energy norms Production variable Overheads On sales value Power Units of consumption Packing Actuals Production overheads fixed On sales value





PwC 69

Indirect labour On sales value Admistrative Overheads On sales value Distribution Overheads On sales value Carriage Outwards 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





PwC 70

3.1.11. Banking Operations










Process description

FA.11.01 Opening, operation and closing of bank accounts

1. 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.

2. Separate Banks accounts are in operation for remittance of Sachet Milk sales, Bulk Milk Sales,

Metro Products Sales and Upcountry remittances.

3. The remittance to the above bank accounts are being monitored by Marketing Division concerned

and the withdrawal are being made by Head Office.

4. 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.

5. 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.

6. 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

7. 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





PwC 71

Key process outputs

NA


NA

Issues

NA


Microsoft Office


Bank Statements





PwC 72

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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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





PwC 74

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





PwC 76

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





PwC 77

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







PwC 78

3.2.2. Asset Maintenance










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 31st 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





PwC 79


Fixed Assets Register

Material Transfer Note

Physical Verification Report





PwC 80

3.3. Quality

3.3.1. Quality check of raw materials (raw milk, butter, SMP, products, other materials)


Interviewee(s) Mr. S R Sankar (DGM – QC), Dr. A P Kumar (DGM – Cattle Feed, Erode),

Dr. Muruguselvan (AGM – CC, Namakkal)

Process Owner(s) Mr. S R Sankar (DGM – QC), Dr. A P Kumar (DGM – Cattle Feed, Erode),


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





PwC 81

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, tanker-wise 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





PwC 82

Quality Control

QC

win

gU

ser

Dep

artm

ents

Purchase of Raw milk, butter, SMP, other raw materials

ST

AR

T

Receive the raw materials

Collect samples as per procedure

Send the sample for testing of

quality

Receive and testing/ analysis of

the samples

Determine the fat & SNF content of

the raw milkRAW MILK

Type of raw materials

Record the test details in

inspection report register and Daily

Milk Record

Send the DMR to the respective

suppliers END

Check the quality of the product

Butter / SMP / product

Based on the tests prepare a Quality Inspection Report

Quality can be accepted?

Send the inspection report to the production wing to proceed for production

YES

Reject the raw materials and send

the inspection report

NO

Return the materials to the

suppliers

END

Quality Control Register





PwC 83

3.3.2. Quality check of raw materials for production of cattle feed


Interviewee(s) Mr. S R Sankar (DGM – QC), Dr. A P Kumar (DGM – Cattle Feed, Erode),


Process Owner(s) Mr. S R Sankar (DGM – QC), Dr. A P Kumar (DGM – Cattle Feed, Erode),


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





PwC 85


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





PwC 86

Purchase of raw materials for Cattle Feed production

Sto

res

Lab

Pu

rch

ase

STA

RT

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

Collect samples as per standard procedures

Send the samples for testing

Collect the three samples

Send each sample to ANO

& 3rd party agency for

Control purpose

Conduct testing/analysis of each

sample

Record the test results

Raw Material Analytical Register

ANO consolidates the test results and prepares a report

Analytical Report

Is the quality accepted?

Reject the samples and intimate to the

purchase Section

NO

Intimate the supplier to replace

the rejected materials and collect

the same

Store the raw materials and use

for production

YES

Prepare GRN along with the invoice

send to the accounts section for payment

END





PwC 87

3.4. Transport

3.4.1. Purchase of spares, tyres, plates, batteries, tools etc.



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





PwC 88

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





PwC 89

Goods Receipt Note

3.4.2. Fleet Management



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





PwC 90

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





PwC 91

TP.01.01 Raise Purchase Request and get quotations

Com

pet

ent

Au

thor

ity

Tra

nsp

ort

Un

itS

up

pli

ers

Phase

Sta

rt

Raise Purchase Request (PR) for

spares, tyres, plates, batteries,

tools etc

Receive PR and prepare quotations

Compile the quotations

received from the suppliers and prepare comparative

statement

Determine L1 among the quotations

received

Hold negotiations with the L1

supplier if needed

List of approved suppliers

A

Stock level of materia

l

Diesel to be purchased?

Advance/ Credit

purchase?

Raise Purchase Request

(PR)

PR is sent to the Public Sector Oil

companies

Send proforma invoice on receipt

of PR

Send proforma invoice with

details to Finance for processing

Payments

Yes

Furnish details and send to Competent Authority for

approval

Approved

Urgent purchase

Seek clarifications No Yes

No No

Purchase from suppliers

Quotations from

suppliers

Yes

No

Comparative Statement

End

End





PwC 92

TP.01.02 Send for approval and raise Purchase Order

Co

mp

eten

t A

uth

ori

tyA

cco

un

tsT

ran

spo

rt U

nit

Phase

Receive documents for

budget provisioning

Budget available?

Prepare approval statement after approving line

item

Yes

Put up for revised budget estimate

approval

No

Compile documents and

send for approval

Approved?

Prepare clarifications

No

Raise Purchase Order against

Supplier

Yes

End

Technical remarks

Comparative statement

Sta

rt

Send for approval to DGM

(Engineering – Transport)





PwC 93

TP.02.01 Preparation of daily route plan

Tra

nsp

ort

Un

itP

lan

nin

g D

ept

Dri

ver

Phase

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.

Driver Attendance Register

Vehicle Register Duty Roster

Daily Route Plan

Start

End





PwC 94

TP.02.02 Check availability of vehicles and drivers and dispatch vehicle

Tra

nsp

ort

Un

itD

rive

rQ

ual

ity

Phase

Attendance in Duty Roster

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

Trip sheet

Dispatch appropriate

vehicles for bulk milk

E Form received?

Yes

Prepare E form

No

Departure details in Tanker Movement

Register

End

Start

Oil drawn in Oil Issue Register

Diesel drawn in Diesel Issue

Register





PwC 95

TP.02.03 Manage On-road vehicles and return to Transport unit

Tra

nsp

ort

Un

itD

riv

erD

esti

na

tio

n(B

MC

/CC

/Un

ion

Da

irie

s)

Phase

Note arrival and departure timeS

tart

Enter quality parameters of the

milk(fat, SNF,

temperature)

Enter breakdown details, diesel drawn, if any

Trip Sheet

Note speedometer reading

Fill diesel and send to dairy for

emptying milk

Tanker movement register, Log Book Part 1, Log Book

Part 2, Diesel Issue Register, Diesel Stock Register, Breakdown Register

End





PwC 96

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





PwC 97

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.





PwC 98

Figure: Organization chart for Marketing Function within Aavin

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.

General Manager - Marketing

DGM (South)

Zonal offices (6)

Federation Depots

MCCS Depots

Delivery Points

AVM/ FRP

Parlours

Institutions

Manager (Distributio

n) Sholinganallur Control

Room

DGM (Central)

Zonal offices (5)

Federation Depots

MCCS Depots

Delivery Points

AVM/ FRP

Parlours

Institutions


n) Ambattur Control Room

DGM (North)

Zonal Offices (5)

Federation Depots

MCCS Depots

Delivery Points

AVM/ FRP

Parlours

Institutions


n) Madhavaram Control

Room

DGM (Corporate)

AGM (Products)

DM (Marketing) Ambattur Products Control Room

Parlours

FROs/ DEW

Parlours/ AVMs/ MCCS

DGM (Finance)

AGM (Finance)

SLN GR AGM

(Finance)





PwC 99

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 14th 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 15th 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





PwC 100

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 (14th, 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 zone-

wise 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





PwC 101

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





PwC 102

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





PwC 103

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.





PwC 104

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.





PwC 105

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






PwC 106

MKT.01.01 Sales Process

Zo

na

l O

ffic

esM

ark

etin

g D

epa

rtm

ent

Dep

ots

/ M

ilk

C

on

sum

er S

oci

etie

sC

on

sum

ers

Phase

Cards are printed and circulated by Marketing Office

Zonal Offices Allocates Cards for

Sales / Performs Direct Sales

Consumer can approach Zonal

Office / Depots for Card and pay Cash /

Cheque

Depots / Societies sells the card to the

Consumers

Card Sales Give Cards to Depots / Societies

Sales at Zonal Offices

Daily Accounting

Daily Accounting (Cards and Money – Opening Balances, Transactions and Closing Balance)

and Deposit Money in Bank

Send Statement

Provide previous month card

NoProvide Next month

Fresh cardYes

Access Portal and provide previous

month card details (on or before 12th of

every month)

Pay by Credit / Debit Card / Net

Banking

Provide Consolidated List to Zonal Offices Depot

Wise

Provide Depot wise Online Card Sales

List to Depots

Provide New Cards to Customers based on the List and Old

Card

Start

Start

End

End





PwC 107

MKT.01.02 Parlour Sales Tax and VAT Calculation

Dai

ries

Par

lou

rsM

ark

etin

g D

epar

tmen

t

Phase

Send Daily Product Sales Data to

Marketing Deparmtnent

Send Daily Invoices / Delivery Note and CD 15 to

Marketing

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

Start

Start End

MKT.01.03 Special Order Milk Sales

Mar

keti

ng

Off

ice

Cus

tom

erD

airi

es

Phase

Customer Requests the Marketing

Department for Special Order for

Milk

Accept Delivery

Marketing Department Collects

the Order

Customer Pays for Milk at Marketing

Department

Accept Payment and Request Dairy

Production of MilkTransport and

Delivery at Designated Location

StartEnd





PwC 108

3.5.2. Pricing



Finance),


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.





PwC 109

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





PwC 110

MKT.02.01 Pricing for Raw Input Milk

JM

D O

ffic

eD

air

ies

Phase

Invoices for a given (bill payment)

period are collated and stored in the computer system

Consolidate Milk Bills for all the

Dairies for a given Union / Chilling

Centre

Milk Cost is a factor of Fat content, quantity and

approved rate.

Does Vehicle have 2 or more compartments

Union Transport is added to Milk Bill

Is Transport Union owned or

Private Transport

Split the Invoice into the number of compartments

Calculate Total Cost = Milk Cost +

Transportation Cost

Private Transport is processed and paid separately

Process and make payments

Start

End





PwC 111

3.5.3. Customer Complaints / Grievance Management



Finance),


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





PwC 112

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

Ma

rke

tin

g D

ep

art

me

nt

Co

mp

lain

an

t

Phase

Complaints are recorded and collated in the

Complaints Register

Complaint Directed to appropriate personnel for

redress

Submit Complaints to the Department

via any of the Channels

Is a Field Visit Required

Yes

Field Visit performed to Complainants

Premises

Close Complaints and Update Complaints

Register

Star

t En

d





PwC 113

3.6. Production

3.6.1. Manage Production (Metro Dairies)


Interviewee(s) Mr. S Rajendran (DGM – MP),

Process Owner(s) Mr. S Rajendran (DGM – MP),

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).





PwC 114

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

Milk Processing





PwC 115

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)





PwC 116

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





PwC 117

3.6.2. Manage Production (Feeder Balancing Dairies)


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.





PwC 118

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.





PwC 119

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





PwC 120

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)





PwC 121

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.





PwC 122

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





PwC 123

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)




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





PwC 124

3.6.3. Manage Production (Product Dairy)


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,





PwC 125

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)






PwC 126

Key process outputs

PP.03.01 Preparation of Daily Production Plan: Milk and products production, dispatch and stock statements.



NA

Issues





Microsoft Office


1. Raw Milk reception record

2. Daily Production Plan

3. Ingredients consumption statement

4. Day Book

5. Daily products production and dispatch account

6. Stock statements (monthly and annual - for raw materials and ingredients, finished products)

7. Daily FIR





PwC 127


Mar

keti

ng

Pro

duct

ion

Pla

nn

ing

Pur

chas

e

PhaseSt

art

Monthly production plan

(card sales report)

Prepare Production Order containing quantity, type of

product (milk/ product) with specifications (size, flavor, etc.)

Details of conversion between milk to butter and skimmed milk powder

(SMP)

Receive Production Order

Manpower available?

Materials available?

Yes

Plan for substitute

No

Purchase materials

End

No

Prepare Daily Production PlanYes

Production Order





PwC 128


Pro

du

ctio

nP

urc

ha

seA

cco

un

ts

PhaseS

tart

FIR (containing opening stock,

consumption in the previous day)

Daily Production Plan Below safety

stock levelsRaise indentYes

Execute production

Generate Production report

Consumption and stock report

including O/B, C/B

Purchase of materials

No

End





PwC 129

3.7. Personnel & Administration

3.7.1. Managing Employee Recruitment, Performance & Retirement


Interviewee(s) S. Mahendran (Manager Admin) – 9445250497

P. Raghudevan (DM(O) – 9176513200

Suguna Rajan (DM – Office) – 9380268853

Process Owner(s)



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





PwC 130

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 (1st 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 30th 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





PwC 131

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





PwC 132

3.7.2. Leave Sanction





Process Owner(s)



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





PwC 133

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





PwC 134

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





PwC 135

3.7.3. Managing employee loans, permissions, awards & punishments





Process Owner(s)



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





PwC 136

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





PwC 137

3.7.4. Administration

Date 23rd September 2014 Interviewee(s) 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 OPE claim (Rs.)

First 8 hours No OPE

Upton Next 4 hours Rs.60/day

More than 4 hours 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.





PwC 138

L Dis - Lodged Disposal - to be stored for 1 Year

K Dis - Keep Disposal - To be stored for 3 Years

D Dis - Detained Disposal - To be stored for 10 Years

R Dis - 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 Key Performance Indicators

NA Issues

IT Application currently in use

NA Reports currently in use

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





PwC 139

3.7.5. Vehicle Monitoring

Date 23rd September 2014 Interviewee(s) 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 Madhavaram Head Office 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 Key Performance Indicators

Issues

IT Application currently in use

NA Reports currently in use

Vehicle Register

Part I – Log Book

Part II – Log Book





PwC 140

3.7.6. Vigilance & Industrial Relations


Interviewee(s) A.M. Shahul Hameed (Manager IR, HO)

Process Owner(s) P. Prabhakar (GM P&A, Head Office)



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





PwC 141

3.8. Planning

3.8.1. Manage conversion of butter and SMP


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





PwC 142

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





PwC 143

3.9. Projects & Engineering

3.9.1. Managing loans/advances/grants/subsidies










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





PwC 144

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






PwC 145

3.9.2. Managing funds for Capital Investments/Schemes










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/in-

house 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.





PwC 146

(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





PwC 147

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






PwC 148

INVESTMENTS

Plan

ning

Se

ctio

n, H

OFe

dera

tion

Uni

ts/U

nion

sPr

ojec

ts /

MP

sect

ion,

HO

Supp

lier

Purchase of P&M, equipment, etc.

Communicate the sanction details of

Govt./Other Funding STAR

T

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

Place two separate orders for Supply &

Erection and Commissioning

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

Prepare a proposal for payment

(80% or 20%) of the invoice raised

Dispatch the cheque to the supplier along

with the covering letter

Which Phase of project

SUPPLY OF GOODS

Prepare invoice for Completion of



Communicate the completion and

sends the certified invoice

Prepare a Non-Payment Certificate

END

FA.2

Pa

Send payment proposal and Non-

Payment Certificate for scrutiny

U

Accept debit notes and entries in books of A/Cs

Inspection ReportSupplier’s

Invoice(certified)GRN





PwC 149

Investments

Fede

ratio

nUni

ts/

Uni

ons

Civi

l Eng

g. S

ectio

n, H

OCi

vil C

ontr

acto

r

Buildings and other Civil Structures

STA

RT

Proposes for construction of building/ civil

structures

Prepare proposal as per the Budget and the govt. sanction/

schemes

Proposes for construction of building/ civil

structures

Entrusts the civil works with TCMPF and deposits funds

for the turnkey projects

Preparation of Project plan and estimates as per rates schedule of

PWD

Obtain approval from MD

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)

After completion of each phase of the contract furnish

work bills

Work bills are furnished based on

the quantities of work executed

Civil staff of TCMPF at the site records the quantities of work executed

MEASUREMENT BOOK

Recommends for payment to the

contractor

Verification of the entries in the

measurement book and contractor’s

work bills

Sends a proposal for payment along with

the work bills END

FA.2

Make payments to the Civil Contractor

Pa

UAccept

Debit notes

Books of AccountsR





PwC 150

3.9.3. Breakdown Maintenance

Date 10th September and 4th November 2014



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





PwC 151

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






PwC 152

MT.01.01 Intimation of maintenance

Use

r D

epa

rtm

ent

En

gin

eeri

ng

PhaseS

tart

Request for maintenance

activity over phone

Is it major breakdown

Request passed on to Manager and estimate down

time

Request managed by Engineer

Is breakdown time >___ hours?

Intimate Unit Head

Yes

Take up maintenance

activity

No

Update Task List End

Yes

No





PwC 153

MT.01.02 Mobilize resources

En

gin

eeri

ng

PhaseS

tart

Attendance register

Manpower available?

Materials available?

Check Attendance register

Cost of materials below DoP to

manage by HoD?

Make payment and receive material

Intimate Purchase team to carry out purchase activity

Assign resources End

Purchase of materials





PwC 154

MT.01.03 Carry out Maintenance, record the task performed and release asset for use

En

gin

eeri

ng

PhaseS

tart

Carry out maintenance

activity

Release asset to be deployed

Update maintenance

registerEnd

Is time sufficient to carry out any planned maintenance activity?

Planned maintenance

Yes

No





PwC 155

3.9.4. Planned Maintenance

Date 10th September and 4th November 2014



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.





PwC 156


NA


NA





PwC 157

MT.02.01 Check availability of resources

En

gin

eeri

ng

PhaseS

tart

Weekly maintenance

scheduleCheck availability

of assetAsset

available?Critical

maintenanceMT.01.02

Reschedule maintenance and

update weekly maintenance

schedule

Updated Resource List

Updated Resource List

En

d





PwC 158

MT.02.02 Cary out Planned Maintenance

En

gin

eeri

ng

PhaseS

tart

Carry out maintenance

activity

Release asset to be deployed

Update maintenance

registerEnd

Resource list





PwC 159

MT.02.03 Postpone/ advance Planned Maintenance

En

gin

eeri

ng

PhaseS

tart

Intimation from user department about occurrence

of breakdown

Is it critical/ major

breakdown?

Weekly maintenance

schedule

List of critical/ major breakdowns

Estimate severity and downtime

High downtime

Advance maintenance

planned for related asset in next 7 days

Is planned maintenance

critical

Postpone maintenance

activity for the day and revise Weekly

schedule

No

Yes

MT.01.03

MT.02.02

Update Maintenance log

Revise weekly maintenance

scheduleEnd

Assessment of existing IT applications and infrastructure




PwC 160

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) All Units Individually (IT Department)

Process Trigger Monthly

Process Predecessor Availability of Master Files and Attendance and Withheld Data for previous month

Process Successor PayBill sent to PayBill section for processing and then to Bank for Transfer of funds.

Input(s) Employee Master Data Attendance Data from personnel section(HR) as arrangement with leave sanction, promotion, increment etc. proceedings Variable Deduction Withheld Data

From PayBill Section

Output(s) Processed PayBill, Salary Slip, Pay Abstract, Remittance Abstract

To PayBill Section

Main Scenario

S. no Activity Performer 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





PwC 161

7 This is checked and cross checked with the PayBill Section PayBill Section 8 Unit Wise and Recovery wise abstracts are created. 9 Subsistance allowance provision is available but not used . The claim is

being prepared separately after getting employee for no employment certificate

Form(s)

Exceptions None

Notes 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.





PwC 162

4.1.2. Finance Processing Software

Process Owner (Role) All Units Individually

Process Trigger Approval of Vouchers

Process Predecessor None

Process Successor Collation and Preparation of Account Statements

Input(s) 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 Performer 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 None.

Notes Different Ledger codes are available for different locations / offices





PwC 163

4.1.3. Milk Bill

Process Owner (Role) All Dairies

Process Trigger Calendar Day 1-7, 8-14, 15-21, 22 to end of month


Process Successor Transportation of Milk

Input(s) Approved Invoices / Daily Milk Register (DMR)

From Dairy

Output(s) Approved Invoice and Payment To Union Dairies

Main Scenario

S. no Activity Performer 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 None.

Notes 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 164

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 165

Figure: Milk Movement Report at Sholinganallur Dairy

Figure: Milk Bill Payment Advice





PwC 166

4.1.4. Weighbridge system (at Sholinganallur Dairy)

Process Owner (Role) Sholinganallur Dairy

Process Trigger On Demand


Process Successor Submission of Milk in Tanker for Processing

Input(s) Arrival of Tankers containing milk (Invoice)

From Union Dairies / Chilling Centres

Output(s) To

Main Scenario

S. no Activity Performer 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 167

processing.

Form(s)

Exceptions None.

Notes 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 168

4.1.5. Production planning software – Sholinganallur Dairy

Process Owner (Role) Sholinganallur Dairy

Process Trigger On Demand


Process Successor Milk ready for production

Input(s) From

Output(s) To

Main Scenario

S. no Activity Performer 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 None.

Notes 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 169

Figure: Milk Packing Process

Figure: Production Control Room at Sholinganallur Dairy





PwC 170





PwC 171

Figure: Production Planning Software – Screen Print

4.1.6. Products Dairy – Dispatch and Invoice

Process Owner (Role) Product Dairy, Ambattur

Process Trigger Daily

Process Predecessor

Process Successor

Input(s) Indent From Parlour, FROs, etc.

Output(s) Despatch of Goods and Invoice, Gate Pass

To Parlour, FROs, etc.

Main Scenario

S. no Activity Performer 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 172

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 None.

Notes 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

Dairy Products (From Ambattur

Dairy)

Union Products (Stored at Ambattur

Dairy)

Invoice / Delivery Challan to Parlours

Gate Pass & CD 15

Gate Pass & CD 15

Receipt at Parlour SalesDaily Sales Abstract

Reconciliation at Marketing Office(Calculation of Sales Tax, VAT)

(Audit Records)





PwC 173

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 Laptop Printer Server Switch

Grand Total

1. Ambattur Dairy 9

9

2. Central Dairy, Madhavaram 9

11

20

3. Head Office, Madhavaram 45 6 29 1 4 85

4. JMD Office, Ambattur 11

11

5. Marketing Unit, Nandanam 48

2

50

6. Milk Dairy, Sholinganallur 9

8 1

18

7. Transport Unit, Madhavaram 4 1 3

8

Grand Total 135 7 51 4 4 201

# Unions Desktop

Computer Laptop Printer Switch

Grand Total

1. District Union, Erode 26 26

2. District Union, Dharmapuri 14 1 14 1 30

3. District Union, Madurai 51 2 39 92

4. District Union, Salem 38 2 38 78

Grand Total 129 5 91 1 226

4.2.2. Existing Software/Applications

Type of Software Name of Product

Middleware FoxPro Database File

Mail/Messaging SMS for Milk Society





PwC 174

Database Foxpro

Database Dbf file

Database MS-Access

Application Software Foxpro

Application Software Clipper, SQL Query

Application Software RMRD Software

Application Software Milk Bill Software

Application Software Pay Bill Software

Application Software Payroll, Milk Bill, FAP

Application Software Milk Reception Software

Any Other Novel

4.2.3. Existing Network Infrastructure

Location Type of Connection Speed of Network

Head Office, Madhavaram LAN

Head Office, Madhavaram 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

District Union, Madurai LAN 1 Mbps

District Union, Salem Broadband 4 mbps

District Union, Salem Broadband 512 kbps

District Union, Salem Broadband 2 mbps

Note: Section wise List of infrastructure details is attached in the annexure

Key Observations and Issues




PwC 175

5. Key Observations and Issues

5.1. Assessment of three key elements of an organization

People

•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

Process

•Matured business processes albeit manual •Reactive when it comes to report generation •Challenges in planning due to unavailability of real-time data

Technology

•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 176

5.2. Gap Analysis

Function # Key Gaps

Impact Parameters

Business

Criticality Financial

Impact

Monitoring

& Control

Process

Efficiency

Fin

an

ce

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.

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

HR

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 177

Function # Key Gaps

Impact Parameters

Business


Impact

Monitoring

& Control

Process

Efficiency

Qu

ali

ty

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

Pro

du

ctio

n

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





PwC 178

Function # Key Gaps

Impact Parameters

Business


Impact

Monitoring

& Control

Process

Efficiency

possible today

En

gin

eeri

ng

(Ma

inte

na

nce

)

1 Not able to track the cost of

maintenance activity (resources

used & spares consumed)

High

2 No visibility of available spare

parts Medium

Ma

rket

ing

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 179

Function # Key Gaps

Impact Parameters

Business


Impact

Monitoring

& Control

Process

Efficiency

not have any invoice. It only

follows the route schedule.

6 No System based visibility of

demand and supply for milk

products manufactured

Low

Pro

ject

s 1 Lack of proper project

monitoring system for planning

and monitoring projects

Medium

Pla

nn

ing

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

Tra

nsp

ort

1 Lack of structured master data

maintenance Medium

2 Contract Management done

manually Medium

Annexures




PwC 180

6. Annexures

6.1. Sholinganallur Dairy reports

*** INCREMENT PROCESS ***

TCMPF LTD :: THIRD DAIRY :: SHOLINGANALLUR DAIRY :: CHENNAI - 119

Ref.No. 003/E1/TD/2014 DATED :

Sub : TCMPF Ltd - Third Dairy - Increment for

JULY - 2014 - Sanctioned - Reg.

Ref : 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

Annexures




PwC 181

SG.S.F.A.

22 9072 MOHAMED SULDHAN.I. 5380 1300 6680 01.07.2013 200 5580 1300 01.07.2014

S.F.A.

23 9073 PANNEERSELVAM.R. 5380 1300 6680 01.07.2013 200 5580 1300 01.07.2014

S.F.A.

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 ***

Annexures




PwC 182

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 1 6045 ASHOK C H DGM(DG) 13.05.1983 30.06.2019 OFF

---------------------------------------------------------------------------

2 5 1 1563 SELVARAJU N AGM(DE) 14.11.1983 31.03.2016 ENG

3 5 2 5583 MOHAN S AGM(ENGG) 16.04.1984 31.01.2019 PLC

4 5 3 6142 YAGACHANDRAN M AGM(ENGG) 05.02.1983 31.03.2018 PLC

---------------------------------------------------------------------------

5 6 1 5209 NARAYANAN S A.G.M(DG) . . 31.03.2018 PLC

6 6 2 9110 ZAHEER AHAMED M G AGM(DG) 25.02.2014 30.11.2019 PLC

---------------------------------------------------------------------------

7 7 1 7414 ANBUMANI K AGM(FINANCE) 13.11.1997 31.05.2028 OFF

---------------------------------------------------------------------------

8 9 1 4220 KUMAR P MANAGER(DE) 01.10.1984 28.02.2019 ENG

9 9 2 5580 HARIHARASUBRAMANIAN S MANAGER(ENGG) 18.11.1983 31.01.2022 ENG

10 9 3 5586 RAMALINGAM S MANAGER(DE) 03.10.1986 31.01.2019 ENG

11 9 4 9088 PARAMASIVAM T MANAGER(ENGG) 11.02.2014 31.07.2035 ENG

---------------------------------------------------------------------------

12 10 1 4359 SATHEESH R MANAGER(DG) 04.11.1996 30.06.2027 PLC

13 10 2 4362 NANDAKUMAR C MANAGER(DG) 19.02.1997 28.02.2033 PLC

14 10 3 5487 SARADHA R MANAGER(DG) 01.11.1994 28.02.2031 PLC

15 10 4 9011 PADMAVATHY S MANAGER(DG) 26.02.1996 28.02.2034 PLC

16 10 5 9061 YENDETI HANUMANTHA RAO MANAGER(DG) 12.02.1997 31.07.2025 PLC

17 10 6 9062 DURAIRAJ DEVA PIRIYAM A MANAGER(DG) 12.02.1997 31.08.2031 PLC

---------------------------------------------------------------------------

18 14 1 4213 SURESH K SPLDY.MANAGER(E 18.08.1982 31.01.2018 PLC

19 14 2 5592 MUTHUSAMY S DY.MANAGER(DE) 06.10.1986 30.04.2021 ENG

20 14 3 5597 GANESAN S DY.MANAGER(DE) 27.04.1987 31.12.2022 ENG

---------------------------------------------------------------------------

21 15 1 9089 RAMESH KUMAR K DY.MANAGER(DG) 13.02.2014 28.02.2044 PLC

---------------------------------------------------------------------------

22 17 1 7354 ROSALIN SELVI J S DY.MANAGER(O) 01.02.1985 31.05.2015 OFF

---------------------------------------------------------------------------

23 18 1 9066 THANIGAIVELU T DY.MANAGER(SYS) 17.05.1999 31.08.2031 OFF

---------------------------------------------------------------------------

24 20 1 9045 SELVI D EXECUTIVE(O) 15.05.1996 31.03.2019 OFF

---------------------------------------------------------------------------

25 21 1 9108 LOGAMBAL V JR.EXEC(OFFICE) 25.02.2014 31.05.2040 OFF

26 21 2 9109 MEENA N JR.EXEC(OFFICE) 26.02.2014 31.05.2040 OFF

---------------------------------------------------------------------------

27 23 1 3543 MANOHAR M MR.GR.III 05.05.1978 30.04.2017 PLC

28 23 2 4472 KESAVEL T MR.GR.III . . 31.07.2015 PLC

29 23 3 4494 SUNDARAJ K N SG.M.R.GR.III 03.12.1977 31.03.2015 PLC

30 23 4 4777 RAMDOSS S MR.GR.III 01.04.1980 30.04.2015 PLC

31 23 5 6386 ARUMUGAM I MR.GR.III 13.04.1985 30.04.2017 PLC

---------------------------------------------------------------------------

32 25 1 5227 ELUMALAI N SPLGR.DCSM 01.12.1982 31.03.2017 PLC

33 25 2 7376 HARIKRISHNAN V SPL.GR.LVD 16.08.1984 30.04.2015 PLC

34 25 3 9036 SANKAR S L.V.D 13.05.1996 31.12.2021 PLC

---------------------------------------------------------------------------

35 26 1 3556 AROGIUM S TECH(OPERTN) 12.10.1979 30.04.2015 PLC

36 26 2 4405 RAJASEKARAN K TECH (OPERTN) 13.04.1985 30.04.2018 PLC

37 26 3 4429 RAVI A S SG.TECH(OPERTN) 13.04.1985 30.09.2021 PLC

38 26 4 4433 KANTHARAJ B SG.TECH(OPERTN) 13.04.1985 30.06.2016 ENG

Annexures




PwC 183

39 26 5 4456 PRAKASHKUMAR S B SG.TECH(OPERTN) 13.04.1985 31.07.2021 ENG

*** CADRE STRENGTH ABSTRACT ***

TCMPF LTD :: THIRD DAIRY :: SHOLINGANALLUR :: CHENNAI-119 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

-------------

Annexures




PwC 184

*** 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 SG.S.F.A. SLS On : 20.07.2014

Proc.No : 3301/E5/2014 Dated : 01.08.2014

BASIC GR.PAY DA SPL HRA CCA TOTAL

Full Pay : 8250.00 1300.00 9550.00 0 1000.00 400.00 20500.00

15 Days Pay : 4125.00 650.00 4775.00 0 500.00 200.00 10250.00

2 9077 MUTHUVAIRAM G S.F.A. SLS On : 01.08.2014

Proc.No : 3303/E5/2014 Dated : 01.08.2014

BASIC GR.PAY DA SPL HRA CCA TOTAL

Full Pay : 5580.00 1300.00 6880.00 0 680.00 180.00 14620.00

15 Days Pay : 2790.00 650.00 3440.00 0 340.00 90.00 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. 10250

2 9077 MUTHUVAIRAM G S.F.A. 7310

================================================================================

TOTAL : 17560

================================================================================

(Rupees Seventeen thousand Five hundred and Sixty only.)

EXECUTIVE(O) DY.MANAGER(O) Asst.Genl.MANAGER(FIN)

Annexures




PwC 185

*** 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)

Annexures




PwC 186

*** 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

==========================================================================================

Annexures




PwC 187

*** 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 ... 125.00 BANK EDUCATION LOAN 0.00

OTHER ALLOWANCE ...

--------------------------------------------------------------------------------

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)

Annexures




PwC 188

*** SERVICE VERIFICATION FORMAT ***

TCMPF Ltd :: THIRD DAIRY :: SHOLINGANALLUR :: CHENNAI- 600119

SERVICE VERIFICATION CERTIFICATE

*****

Code : 5580 Name : HARIHARASUBRAMANIAN S MANAGER(ENGG)

--------------------------------------------------------------------------------------------------------------

[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 9 14.10.2013 22.10.2013 13.10.2013 13.10.2013 23.10.2013 32/E1/TD/2013

. . . . Date : 29.10.2013

PL 9 14.10.2013 22.10.2013 13.10.2013 13.10.2013 23.10.2013 32/E1/TD/2013

. . . . Date : 30.10.2013

11-2013 30

12-2013 31

1-2014 24 3 3 1 PL 5 30.12.2013 03.01.2014 29.12.2013 29.12.2013 04.01.2014 2/E1/TD/2014

. . . . Date : 29.01.2014

UELMC 3 16.01.2014 18.01.2014 . . . . 20.01.2014 2/E1/TD/2014

19.01.2014 19.01.2014 Date : 29.01.2014

2-2014 28

3-2014 31

4-2014 30

5-2014 11 3 1 PL 4 30.04.2014 03.05.2014 . . . . 04.05.2014 2/E1/TD/2014

. . . . Date : 27.05.2014

UELMC 16 16.05.2014 31.05.2014 . . . . 02.06.2014 2/E1/TD/2014

01.06.2014 . . Date : 10.06.2014

LND- 16 Days

6-2014 30 PL 2 26.06.2014 27.06.2014 . . . . 28.06.2014 2/E1/TD/2014

. . . . Date : 07.07.2014

--------------------------------------------------------------------------------------------------------------

Annexures




PwC 189

*** 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

Annexures




PwC 190

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

----------------------------------------------------

Annexures




PwC 191

*** 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

-----------------------------------------------------------------------------------------------------------------------------------------------------------

Annexures




PwC 192

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

-----------------------------------------------------------------------------------------------------------------------------------------------------------

Annexures




PwC 193

*** BANK RECONCILATION STATEMENT FROM FINANCIAL VOUCHERS***

TCMPF LTD :: THIRD DAIRY :: SHOLINGANALLUR :: CHENNAI-119

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 CLEAR

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

===========================================================================

Annexures




PwC 194

*** 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

Annexures




PwC 195

*** 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 MANAGER(DE) 15.08.2014 1881.95 0.00 1881.95 1

2 4263 RAJASEKARAN P SPL.GR.B.MAN. 15.08.2014 908.40 0.00 908.40 1

3 4334 LOGANATHAN G SL.GR.S.F.A. 15.08.2014 688.40 0.00 688.40 1

4 4433 KANTHARAJ B SG.TECH(OPERTN) 15.08.2014 779.35 0.00 779.35 1

5 4456 PRAKASHKUMAR S B SG.TECH(OPERTN) 15.08.2014 779.35 0.00 779.35 1

6 4805 RAVICHANDRAN N TECH(OPERTN) 15.08.2014 720.65 0.00 720.65 1

7 4902 STEPHEN D SPGR.S.F.A. 15.08.2014 714.20 0.00 714.20 1

8 5586 RAMALINGAM S MANAGER(DE) 15.08.2014 1635.50 0.00 1635.50 1

9 5597 GANESAN S DY.MANAGER(DE) 15.08.2014 1543.85 0.00 1543.85 1

10 5609 SUKUMARAN G SPL.GR.ELECN. 15.08.2014 1067.10 0.00 1067.10 1

11 5669 KUPPUSAMY E SG.S.D.A. 15.08.2014 629.65 0.00 629.65 1

12 5714 PADMANABAN S SG.JR.MANAGER(M 15.08.2014 1258.70 0.00 1258.70 1

13 6441 LOGANATHAN K SG.TECH(OPERTN) 15.08.2014 779.35 0.00 779.35 1

14 6662 DHANASEKARAN D SG.S.F.A 15.08.2014 678.05 0.00 678.05 1

15 6790 JANAKIRAMAN R TECHN(ELECN) 15.08.2014 458.05 0.00 458.05 1

16 8271 GOPI M S.M.A. 15.08.2014 393.55 0.00 393.55 1

17 9019 BASKARAN V TECH (OPERTN) 15.08.2014 832.25 0.00 832.25 1

18 9022 GANGAIYAN T TECH (OPERTN) 15.08.2014 832.25 0.00 832.25 1

19 9026 DHANASEKARAN V SG.S.F.A. 15.08.2014 616.10 0.00 616.10 1

20 9031 GOVINDAN K SG.S.F.A. 15.08.2014 616.10 0.00 616.10 1

21 9037 KALAISELVI D SG.S.F.A. 15.08.2014 616.10 0.00 616.10 1

22 9078 GOPINATH V S.F.A. 15.08.2014 430.95 0.00 430.95 1

23 9081 ARUNKUMAR K S TECNH(ELECN) 15.08.2014 458.05 0.00 458.05 1

24 9085 SANKAR J TECHN(ELECT) 15.08.2014 458.05 0.00 458.05 1

25 9099 MOHANRAJ J TECHN(OPERTN) 15.08.2014 458.05 0.00 458.05 1

26 9101 PRATAP L TECHN(OPERTN) 15.08.2014 458.05 0.00 458.05 1

27 9104 GOPI K TECHN(OPERTN) 15.08.2014 458.05 0.00 458.05 1

** Subtotal ** 21150.10 0.00 21150.10 27

** SECTION : LAB

28 4511 ALAGESAN G MANAGER(DC) 15.08.2014 1539.35 0.00 1539.35 1

29 5109 SOMU A EXECUTIVE(LAB) 15.08.2014 1132.90 0.00 1132.90 1

30 9007 ANBARASU K DY.MANAGER(DB) 15.08.2014 1466.45 0.00 1466.45 1

31 9033 MURALI B SG.S.F.A. 15.08.2014 616.10 0.00 616.10 1

32 9046 KOTHANDAN M SG.S.F.A. 15.08.2014 616.10 0.00 616.10 1

33 9057 INDIRA N SG.DY.MGR(DC) 15.08.2014 1423.20 0.00 1423.20 1

34 9077 MUTHUVAIRAM G S.F.A. 15.08.2014 443.85 0.00 443.85 1

** Subtotal ** 7237.95 0.00 7237.95 7

** SECTION : OFF

35 5727 VIJAY ANAND K SG.S.M.A. 15.08.2014 570.30 0.00 570.30 1

36 9074 VEDHANAYAGI R S.F.A. 15.08.2014 443.85 0.00 443.85 1

** Subtotal ** 1014.15 0.00 1014.15 2

** SECTION : PLC

37 4213 SURESH K SPLDY.MANAGER(E 15.08.2014 1820.00 0.00 1820.00 1

38 4359 SATHEESH R MANAGER(DG) 15.08.2014 1541.30 0.00 1541.30 1

Annexures




PwC 196

*** 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

----------------------------------------------------------------------------------------------------------------------------------------------------------------------------------

Annexures




PwC 197

*** 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|

Annexures




PwC 198

| 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

Annexures




PwC 199

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

--------------------------------------------------------------------------------

Annexures




PwC 200

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

Annexures




PwC 201

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


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.


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



and from 07.09.2005 to 07.09.2005. Rjd on 08.09.2005





Rjd on 29.05.2006



and from 09.09.2006 to 10.09.2006. Rjd on 11.09.2006



LTC-2006 The Leave PL is sanctioned vide Ref.No.2440/E1/TD/2006 for 5 day(s)

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





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


from 04.06.2009 to 10.06.2009 . RJD on 11.06.2009





Rjd on 15.11.2010

Annexures




PwC 202



LTC-2010 The Leave CL is sanctioned vide Ref.No.5/E1/TD/2010 for 1 day(s)

from 20.12.2010 to . . with perm. from 17.12.2010 to 19.12.2010.

Rjd on 21.12.2010




from 03.01.2012 to 05.01.2012 . RJD on 06.01.2012





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

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Annexures




PwC 203

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

Annexures




PwC 204

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| | |

| | | | | | | | | |

--------------------------------------------------------------------------------

Annexures




PwC 205

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| | |

| | | | | | | | | |

--------------------------------------------------------------------------------

Annexures




PwC 206

*** 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 DESP DATE ARR DATE INV-NO REGN-NO TANK-NO SPY-GRA INV-QTY QTY-LTRS ACK-QTY FAT SNF FTCD

TEMPT. Time TUS

DATE : 08.06.2014

1 5 7 SALEM DAIRY 06.06.2014 08.06.2014 13658 TN30Y 5155 1.0320 14950.0 0.0 14981.0 0.0 8.4 S

5 5.00 Y

2 7 11 VILLUPURAM 06.06.2014 08.06.2014 5305 TN25A 5300 1.0315 9100.0 0.0 9103.0 0.0 8.2 S

6 5.00 Y

3 9 21 TRICHY DAIRY 06.06.2014 08.06.2014 2894 TN28K 5504 1.0320 14528.0 0.0 14564.0 0.0 8.4 S

6 5.00 Y

4 3 8 SATHUVACHARY DAIRY 06.06.2014 08.06.2014 12694 TN19H 2286 1.0305 20000.0 0.0 19874.0 0.0 8.0 S

6 5.00 Y

5 12 24 THANJAVUR DAIRY 06.06.2014 08.06.2014 23966 TN09BB 6132 1.0278 9000.0 0.0 8951.0 3.4 8.0 C

6 1.00 Y

6 2 1 ERODE DAIRY 06.06.2014 08.06.2014 7307 TN20BZ 7727 1.0275 9401.0 0.0 9411.0 4.0 8.0 C

6 1.00 Y

7 7 11 VILLUPURAM 06.06.2014 08.06.2014 5306 TN09H 4457 1.0278 9100.0 0.0 9107.0 3.4 8.0 C

6 1.30 Y

8 7 54 NAINAR PALAYAM 06.06.2014 08.06.2014 27 TN02B 1632 1.0275 8900.0 0.0 8925.0 3.6 8.0 C

6 1.00 Y

9 7 12 CHINNASALEM 06.06.2014 08.06.2014 6035 TN28J 8816 1.0278 9350.0 0.0 9389.0 3.4 8.0 C

7 1.00 Y

10 2 1 ERODE DAIRY 06.06.2014 08.06.2014 7305 TN19X 4793 1.0275 9265.0 0.0 9041.0 4.0 8.0 C

6 1.30 Y

11 5 7 SALEM DAIRY 06.06.2014 08.06.2014 13661 TN30Q 2333 1.0275 15100.0 0.0 15134.0 4.1 8.1 C

6 3.00 Y

12 7 86 VADAPATHI 06.06.2014 08.06.2014 6616 TN28K 4435 1.0275 9100.0 0.0 9109.0 3.7 8.0 C

6 1.30 Y

13 5 7 SALEM DAIRY 06.06.2014 08.06.2014 13662 TN33AJ 2820 1.0280 14850.0 0.0 15019.0 4.2 8.2 C

5 2.00 Y

14 12 24 THANJAVUR DAIRY 06.06.2014 08.06.2014 23974 TN19X 3382 1.0275 15000.0 0.0 14939.0 3.7 8.0 C

6 2.05 Y

15 10 22 COIMBATORE DAIRY 06.06.2014 08.06.2014 37217 TN28L 9750 1.0275 15019.0 0.0 15134.0 3.8 8.0 P

7 4.35 Y

16 2 1 ERODE DAIRY 06.06.2014 08.06.2014 7315 TN18M 1245 1.0275 9363.0 0.0 9304.0 4.1 8.1 C

5 2.00 Y

17 12 115 MANNARGUDI BMC 06.06.2014 08.06.2014 20390 TN28P 9003 1.0275 14800.0 0.0 14696.0 3.8 8.0 C

6 0.35 Y

18 16 31 S.V.PUTHUR DAIRY 06.06.2014 08.06.2014 1019 TN28AA 4330 1.0275 15030.0 0.0 14949.0 3.8 8.0 C

6 3.05 Y

19 2 1 ERODE DAIRY 06.06.2014 08.06.2014 7308 TN09AY 6202 1.0275 9061.0 0.0 9090.0 3.9 8.0 C

6 1.00 Y

20 7 12 CHINNASALEM 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 Y

21 7 12 CHINNASALEM 06.06.2014 08.06.2014 6037 TN09AF 6082 1.0275 9100.0 0.0 9139.0 3.9 8.0 C

7 1.20 Y

22 1 34 SANOOR 07.06.2014 08.06.2014 858 TN20V 0958 1.0275 4200.0 0.0 4333.0 4.1 8.1 C

7 0.35 Y

23 1 34 SANOOR 07.06.2014 08.06.2014 858 TN20V 0958 1.0275 5000.0 0.0 5000.0 4.1 8.1 C

7 1.00 Y

24 7 12 CHINNASALEM 06.06.2014 08.06.2014 6038 TN28R 5243 1.0275 9050.0 0.0 9051.0 4.0 8.0 C

7 1.00 Y

25 13 109 SIVAGANGAI C.C 06.06.2014 08.06.2014 12426 TN18AA 1305 1.0275 9200.0 0.0 9139.0 3.9 8.0 C

6 0.20 Y

26 9 131 NAMAIYUR 06.06.2014 08.06.2014 2318 TN20BS 9797 1.0280 8768.0 0.0 8716.0 4.2 8.2 C

6 1.00 Y

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) Asst.GENERAL MANAGER(QC),

THIRD DAIRY. THIRD DAIRY.

Annexures




PwC 207

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 DESP DATE ARR DATE INV-NO REGN-NO TANK-NO SPY-GRA INV-QTY QTY-LTRS ACK-QTY FAT SNF FTCD

TEMPT. Time TUS

27 7 67 SRIVANGOR 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 Y

28 7 12 CHINNASALEM 07.06.2014 08.06.2014 6039 TN20X 5999 1.0275 9450.0 0.0 9499.0 4.0 8.0 C

7 1.35 Y

29 9 110 NOOTHAPPUR BMC 07.06.2014 08.06.2014 5868 TN19K 4443 1.0275 14640.0 0.0 14589.0 4.1 8.1 C

6 1.00 Y

30 9 46 SENDURAI 07.06.2014 08.06.2014 1923 TN33AV 6229 1.0283 14567.0 0.0 14597.0 4.3 8.3 C

7 0.35 Y

31 7 67 SRIVANGOR 07.06.2014 08.06.2014 27 TN19Y 6213 1.0275 8866.0 0.0 8818.0 3.8 8.0 C

7 1.00 Y

32 7 54 NAINAR PALAYAM 07.06.2014 08.06.2014 28 TN34A 0891 1.0275 9100.0 0.0 9129.0 3.7 8.0 C

7 1.30 Y

33 10 22 COIMBATORE DAIRY 07.06.2014 08.06.2014 37220 TN88 7534 1.0310 14918.0 0.0 14985.0 0.0 8.1 S

7 4.15 Y

34 2 1 ERODE DAIRY 07.06.2014 08.06.2014 7314 TN33P 7554 1.0315 9074.0 0.0 9074.0 0.0 8.2 S

5 5.00 Y

35 5 5 PARAMATHY VELLORE 07.06.2014 08.06.2014 8567 TN32R 6891 1.0275 15000.0 0.0 15046.0 4.0 8.0 C

6 0.30 Y

36 9 99 KALINGAMUDAIYAN PATT 07.06.2014 08.06.2014 1448 TN28AH 2248 1.0275 6645.0 0.0 6735.0 4.1 8.1 C

6 0.40 Y

37 9 99 KALINGAMUDAIYAN PATT 07.06.2014 08.06.2014 1448 TN28AH 2248 1.0275 8000.0 0.0 8000.0 4.1 8.1 C

6 1.20 Y

38 1 34 SANOOR 08.06.2014 08.06.2014 859 TDH 4142 1.0275 12546.0 0.0 12506.0 3.8 8.0 C

7 0.30 Y

39 1 74 THIRUKALUKUNDRAM 08.06.2014 08.06.2014 2884 TN22W 8833 1.0275 6917.0 0.0 6813.0 3.9 8.0 C

6 0.40 Y

40 1 34 SANOOR 08.06.2014 08.06.2014 860 TN18D 7715 1.0278 5374.0 0.0 5400.0 3.5 8.0 C

7 0.30 Y

41 11 23 TIRUNELVELI DAIRY 06.06.2014 08.06.2014 756 TN30U 5626 1.0280 15000.0 0.0 14942.0 3.9 8.1 C

7 4.00 Y

42 5 7 SALEM DAIRY 06.06.2014 08.06.2014 13666 TN33AL 5229 1.0275 15050.0 0.0 15134.0 4.3 8.1 C

6 1.10 Y

43 9 111 VILANGUDI BMC 07.06.2014 08.06.2014 2172 TN28AM 6717 1.0275 14478.0 0.0 14423.0 4.1 8.1 C

7 0.50 Y

44 7 12 CHINNASALEM 07.06.2014 08.06.2014 6040 TN19Y 6222 1.0275 9400.0 0.0 9440.0 3.8 8.0 C

7 0.30 Y

45 7 11 VILLUPURAM 07.06.2014 08.06.2014 5307 TN25A 5300 1.0275 9100.0 0.0 8934.0 3.8 8.0 C

6 1.00 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) Asst.GENERAL MANAGER(QC),

THIRD DAIRY. THIRD DAIRY.

*** MILK BILL : CHILLING CENTER WISE REPORT ***

PAGE NO. 1 T.C.M.P.F.LTD.:: SHOLINGANALLUR DAIRY :: CHENNAI 600 119. Date :

11.09.2014

METRO MILK RECEIPT FOR THE PERIOD FROM

08.06.2014 TO 14.06.2014

------------------------------------------------------------------------------------------------------

--------

Annexures




PwC 208

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 07.06.2014 08.06.2014 858 TN20V 0958 4200 4333 4.1 8.10 MM C 7

0.35 Y

2 07.06.2014 08.06.2014 858 TN20V 0958 5000 5000 4.1 8.10 MM C 7

1.00 Y

3 08.06.2014 08.06.2014 859 TDH 4142 12546 12506 3.8 8.00 MM C 7

0.30 Y

4 08.06.2014 08.06.2014 860 TN18D 7715 5374 5400 3.5 8.00 MM C 7

0.30 Y

5 08.06.2014 09.06.2014 861 TN20V 0958 4200 4294 4.2 8.10 MM C 7

0.40 Y

6 08.06.2014 09.06.2014 861 TN20V 0958 5000 5000 4.2 8.10 MM C 7

1.45 Y

7 09.06.2014 10.06.2014 862 TDH 4142 11541 11533 4.1 8.10 MM C 7

0.45 Y

8 09.06.2014 10.06.2014 863 TN18D 7715 2424 2431 3.7 8.00 MM C 9

1.00 Y

9 09.06.2014 10.06.2014 863 TN18D 7715 3000 3000 3.7 8.00 MM C 9

0.40 Y

10 09.06.2014 10.06.2014 864 TN20BZ 7737 9200 9187 4.1 8.10 MM C 7

0.45 Y

11 10.06.2014 10.06.2014 866 TN20BZ 7692 9200 9285 3.6 8.00 MM C 7

0.35 Y

12 10.06.2014 10.06.2014 867 TN20V 0958 7873 7835 3.8 8.00 MM C 7

1.00 Y

13 10.06.2014 11.06.2014 868 TN22W 8833 9000 8954 4.1 8.10 MM C 7

1.10 Y

14 11.06.2014 11.06.2014 869 TDH 4142 12900 12899 3.8 8.10 MM C 7

0.30 Y

15 11.06.2014 12.06.2014 870 TN20BZ 7692 6148 6102 4.0 8.00 MM C 7

1.00 Y

16 11.06.2014 12.06.2014 871 TN22W 8833 9000 8905 4.1 8.10 MM C 7

0.35 Y

17 12.06.2014 12.06.2014 872 TDH 4142 12900 12944 4.0 8.00 MM C 7

0.45 Y

18 12.06.2014 12.06.2014 873 TN20V 0958 5993 6102 3.8 8.00 MM C 7

1.00 Y

19 12.06.2014 13.06.2014 874 TN22W 8833 9000 8915 4.1 8.10 MM C 7

0.35 Y

20 13.06.2014 13.06.2014 875 TDH 4142 12900 12909 3.7 8.10 MM C 7

0.40 Y

21 13.06.2014 14.06.2014 876 TN20V 0958 6798 6822 3.8 8.00 MM C 7

1.00 Y

22 13.06.2014 14.06.2014 877 TN20BZ 7737 9200 9207 4.1 8.10 MM C 7

1.00 Y

-------------------

C.C WISE TOTAL : 173397 173563

-------------------

Asst. GENERAL MANAGER (DG) Asst. GENERAL

MANAGER (QC)

THIRD DAIRY THIRD DAIRY

Annexures




PwC 209

*** MILK BILL : WEEKLY MILK BILL COSTING ***

PAGE NO. 1

11.09.2014

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

TOTAL 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

8 SATHUVACHARY DAIRY 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

23 TIRUNELVELI DAIRY 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

-----------------------------------------------------------------------------------------------------

-------------------------------------------

Annexures




PwC 210

*** Total *** 2904105.0 2898637.0 2898637.0 60614217.65 95434.644 329418.217 233983.573 3851688.60

64465906.25 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 TRICHY DCMP UNION

9-21 TRICHY DAIRY(SSM) 90062.00 1397776.75 121524.95 0.00 0.00 1519301.70 0 0 0 0 0.00 0.00 0.00

0.00 0.00 0.00 1519301.70

9-27 PERAMBALUR C.C(CM) 30124.00 684549.75 41666.40 0.00 0.00 726216.15 0 0 0 0 0.00 0.00 0.00

0.00 0.00 0.00 726216.15

9-46 SENDURAI(CM) 28715.00 670837.35 40838.85 0.00 0.00 711676.20 0 0 0 0 0.00 0.00 0.00

0.00 0.00 0.00 711676.20

9-99 KALINGAMUDAIYAN PATTI(CM) 72415.00 1630877.00 99268.90 0.00 0.00 1730145.90 0 0 0 0 0.00 0.00 0.00

0.00 0.00 0.00 1730145.90

9-101 PAITHAMPARAI(CM) 71121.00 1567783.45 92573.20 0.00 0.00 1660356.65 0 0 0 0 0.00 0.00 2853.60

0.00 0.00 0.00 1660356.65

9-104 AMMAPATTI(CM) 71808.00 1625106.20 98919.25 0.00 0.00 1724025.45 0 0 0 0 0.00 0.00 0.00

0.00 0.00 0.00 1724025.45

9-110 NUTHAPPUR BMC(CM) 29054.00 654866.00 39861.40 0.00 0.00 694727.40 0 0 0 0 0.00 0.00 0.00

0.00 0.00 0.00 694727.40

9-111 VILANGUDI BMC(CM) 27610.00 614965.30 35830.90 0.00 0.00 650796.20 0 0 0 0 0.00 0.00 1600.00

0.00 0.00 0.00 650796.20

9-129 VELAYUDHAM PALAYAM(CM) 75614.00 1702098.40 103602.90 0.00 0.00 1805701.30 0 0 0 0 0.00 0.00 0.00

0.00 0.00 0.00 1805701.30

9-131 NAMAIYUR(CM) 17481.00 398916.40 24277.65 0.00 0.00 423194.05 0 0 0 0 0.00 0.00 0.00

0.00 0.00 0.00 423194.05

Annexures




PwC 211

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) Dy.General Manager(DG.)

TCMPF LTD., III Dairy TCMPF LTD., III Dairy

Sholinganallur,Ch-119 Sholinganallur,Ch-119

Annexures




PwC 212

*** 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

Annexures




PwC 213

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

---------------------------------------------------------------------------------

---------

Annexures




PwC 214

*** 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

TCMPF LTD :: THIRD DAIRY :: SHOLINGANALLUR :: CHENNAI - 119 Page: 1

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

Annexures




PwC 215

9 TN28H 9576 9000 P 17.46 17.58 0.12

10 TN54 9445 9000 P 17.46 17.58 0.12

11 TN33AB 3204 9000 P 17.46 17.58 0.12

12 TN09AD 5973 9000 P 20.28 20.40 0.12

13 TN28AY 2989 9000 P 17.31 17.43 0.12

14 TN33AT 8881 9000 P 17.31 17.43 0.12

15 TN34J 1779 9000 P 17.46 17.58 0.12

16 TN33AT 3729 9000 P 17.46 17.58 0.12

17 TN33Q 0747 9000 P 17.46 17.58 0.12

18 TN33AT 9492 9000 P 17.46 17.58 0.12

19 TN29AH 1519 9000 P 17.46 17.58 0.12

20 TN33AJ 8422 9000 P 17.46 17.58 0.12

21 TN33AT 3373 9000 P 17.46 17.58 0.12

22 TN33AT 9290 9000 P 17.46 17.58 0.12

23 TN05K 2512 9000 P 18.32 18.44 0.12

24 TN05L 9182 9000 P 18.32 18.44 0.12

25 TN09AY 5869 9000 P 20.28 20.40 0.12

26 TN19Y 3433 9000 P 20.28 20.40 0.12

27 TN19Y 3710 9000 P 20.28 20.40 0.12

28 TN19Y 3871 9000 P 20.28 20.40 0.12

29 TN09BB 6168 9000 P 20.28 20.40 0.12

30 TN05V 6657 9000 P 20.28 20.40 0.12

31 TN19AY 5703 9000 P 20.28 20.40 0.12

32 TN19Y 5728 9000 P 20.28 20.40 0.12

-------------------------------------------

Union : 3 VELLORE DCMP UNION

-------------------------------------------

1 TN28R 6471 9000 P 22.67 22.79 0.12

2 TN09AY 5801 9000 P 22.67 22.79 0.12

3 TN09AY 5802 9000 P 22.67 22.79 0.12

4 TN09AY 6305 9000 P 22.67 22.79 0.12

5 TN09AU 6977 15000 P 28.31 28.44 0.13

6 TN09AV 8236 15000 P 28.31 28.44 0.13

7 TN09AV 8325 15000 P 28.31 28.44 0.13

8 TN20AQ 4555 15000 P 28.31 28.44 0.13

9 TN09AY 2860 15000 P 28.31 28.44 0.13

10 TN09AY 9084 15000 P 28.31 28.44 0.13

-------------------------------------------

Union : 4 DHARMAPURI DCMP UNION

-------------------------------------------

1 TN19Y 5712 9000 P 23.30 23.42 0.12

2 TN09AY 5731 9000 P 23.30 23.42 0.12

3 TN09AY 5738 9000 P 23.30 23.42 0.12

4 TN09AY 5826 9000 P 23.30 23.42 0.12

5 TN09BB 6081 9000 P 23.30 23.42 0.12

6 TN09BB 6084 9000 P 23.30 23.42 0.12

7 TN30AD 4146 15000 P 28.30 28.43 0.13

8 TN29AY 3399 15000 P 28.30 28.43 0.13

9 TN28P 0486 15000 P 28.30 28.43 0.13

Annexures




PwC 216

*** 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

-----------------------------------------------------------------------------

--------------------

Annexures




PwC 217

*** 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

Annexures




PwC 218

*** 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

------------------------------------------------------------------------------------------


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

------------------------------------------------------------------------------------------


22 COIMBATORE DAIRY 4 4136 94011.28

------------------------------------------------------------------------------------------

Union Total : 4 4136 94011.28 94011.00 0.00 94011.00

------------------------------------------------------------------------------------------


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

------------------------------------------------------------------------------------------

Annexures




PwC 219


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.

Authorised Signatory Authorised Signatory

Annexures




PwC 220

*** 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

8 SATHUVACHARY DAIRY 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

--------------------------------------------------------------------------------


--------------------------------------------------------------------------------


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

--------------------------------------------------------------------------------


--------------------------------------------------------------------------------

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

--------------------------------------------------------------------------------


--------------------------------------------------------------------------------


PRIVATE TANKERS TRANSPORT BILL - CCWISE PAID & UNPAID LIST


--------------------------------------------------------------------------------


--------------------------------------------------------------------------------


22 COIMBATORE DAIRY 12 4 8

--------------------------------------------------------------------------------


--------------------------------------------------------------------------------

11 THIRUNELVELI DCMP UNION

23 TIRUNELVELI DAIRY 2 0 2

--------------------------------------------------------------------------------

Union Total : 2 0 2

--------------------------------------------------------------------------------


24 THANJAVUR DAIRY 14 3 11

115 MANNARGUDI BMC 10 3 7

--------------------------------------------------------------------------------


--------------------------------------------------------------------------------

Annexures




PwC 221


--------------------------------------------------------------------------------

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

--------------------------------------------------------------------------------

Annexures




PwC 222

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