NABL is an autonomous body of DST and is mandated for grant
of accreditation to Laboratories in Testing, Calibration and Medical fields as
per International and National Norms for them. Presently, around 4,000
Laboratories in various disciplines are accredited with NABL, which is on path
of growth.
With increase in accreditation, NABL had achieved a turnover
of Rs. 24 Crores and net profit of Rs. 9 crores during the Financial Year
ending on 31st March, 2015. With an increase in the turnover annually there is
an increase in the workload in accounts section due to which NABL wish to outsource
some of the accounting activities which are currently performed in-house.
There are, on an average, 11,000 journal vouchers, 10,000
payment vouchers, 9,000 invoices and 9000 receipt vouchers passed annually in
books of accounts.
Following activities
are being currently undertaken in the accounts wing of NABL in the following
manner:
1. Payment to
assessors for various assessments and attending meeting at NABL premises etc.
– NABL engages scientists / experts for conducting the audit / assessment of
various labs for which professional fee in terms of honorarium is paid to them
which is paid on the basis of TA-DA claim submitted by assessor on returning
from the lab he audited. The assessor submits his claim with the dealing
officer of the respective lab which in turn is submitted by the officer in
accounts section for payment. The claim is then being processed for payment of
honorarium to assessor as per approved rules along with travel expenses, if
any, claimed by the assessor after authenticating his claim by the supporting
documents / invoices. In absence of complete papers the claim is either
returned to the dealing officer or followed up by accounts itself on case to
case basis.
On a regular basis, a bunch of around 150-200 TA-DA claims
are sent to bank for payment to assessors. After making payment to assessors
through NEFT, bank provides the detail of reference numbers of each payment
made (UTR No.) which needs to be uploaded in Tally software through which
intimation goes to the respective assessor by way of SMS.
2. Data entry of
cheques / DDs received in NABL – Numerous cheques / DDs are received in
accounts section on a daily basis from its various clients. The instruments
received need to be entered in the accounting software to either adjust the
receipt against outstanding invoice or raise the invoice in case of advance
payment. Then, a consolidated list of all cheques entered on a single day is
generated from the software and sent to bank for clearing. All the invoices and
receipts are simultaneously mailed to the concerned lab with a copy to its
dealing officer. Moreover, in case any instrument is returned by the bank due
to some technical errors in the instrument or otherwise, the same needs to be
reversed in the software by way of journal entry and has to be returned to the
concerned lab / client along with a covering letter demanding fresh cheque /
DD.
3. Bank
reconciliation — NABL maintains 6 saving bank accounts with Canara Bank,
Indian Overseas Bank and Union Bank of India. Out of above, Union Bank of India
is the main account. Thousands of transactions are done through it on a daily
basis. Therefore, the account needs to be reconciled on a daily basis along
with other 5 accounts which have very less transactions over the year.
Further, there are many amounts which are received through
NEFT directly in Union Bank of India. These entries need to be traced /
followed up from bank / client (in case its name is appearing in bank
statement) and transferred to the respective account accordingly.
4. Recovery of
outstanding amounts — There is a huge amount of Rs. 17 Crore which is
outstanding on various labs / clients of NABL which need to be recovered at the
earliest. For the purpose of same, reminder mails need to be sent to all the
labs for which a utility has been developed in the Tally software. After,
sending the reminder mails, detail of outstanding amount needs to be provided
to the labs to enable the labs for making payment.
5. TA-DA voucher
compilation — TA-DA claims of assessor as mentioned at serial no.1 are
processed in a bunch of 40 — 50 bills (Form 8) at a time and are entered on a
excel sheet which is uploaded in the Tally software thereby leading to
automatic generation of Journal vouchers, Assessor Payment Vouchers and
Assessment Charges bills. Afterwards, the vouchers need to be printed out and
attached to the respective Form 8.
Assessment bills are being checked and mailed to the
respective labs for payment.
6. Checking of TDS
certificates — At the end of every quarter, around 600-700 TDS certificates
are generated which need to be checked with the books of accounts and mailed to
the respective party.
7. Maintaining and replying to various mails of accounts
@nabl-india.org.
8. Reconciliation of 26AS with books of accounts at the time
of finalisation.
9. Compilation of Ageing of debtors at the time of
finalisation.
10. Checking of application and desktop invoices and daily
receipts on a regular basis.
11. Checking of processed TA-DA claims.
12. Tracing of unknown labs.
13. Preparing detail for deposit of TDS monthly.
14. Preparing detail
for deposit of Service tax monthly.
15. Monitoring filing of TDS and service tax return on time.
16. Monitoring revision of TDS return, if any
17. Processing payments to all vendors except assessors.
18. Processing reimbursements of NABL employees, local
conveyance charges of NABL employees, settlement of TA Advances of NABL
employees etc.
19. Salary compilation every month.
20. Correspondence with banks regarding signature change,
addition go signatory etc.
21. Withdrawing cash from bank.
Outsourcing model
Activities mentioned at serial no. 1 to 3 can be outsourced
i.e. they can be performed from a remote area subject to following:
1. Access to tally software will be given to that remote
location.
2. Tally will work in auto-sync mode simultaneously at NABL
office and at remote location.
3. For activity at serial no.1, TA-DA claims submitted by
assessors will be sent to the remote location where the same will be processed
and entered in the excel sheet. The excel sheet along with processed bills will
be brought to NABL office for checking, uploading and voucher compilation.
Control of TA-DA claims sent and brought back will be maintained at NABL
office.
4. For activity at serial no. 2, cheques / DDs will be sent
to the remote location for entering in software and to be further deposited in
Union Bank of India along with deposit slip. Compiled vouchers will be brought
to the NABL office next day along with deposit slips with bank stamp and new
bunch of cheques / DDs will be taken for data entry. Control of cheques / DDs
sent and brought back will be maintained at NABL office. Letters of instruments
returned by bank will be sent from the remote location and will be further sent
to NABL office the next day for maintenance of records.
5. For activity at serial no. 3, passwords for view facility
of UBI account will be intimated to the staff working at remote site so as to
enable them to download bank statements on a daily basis for reconciliation. It
will be monitored online. However, hard copy of reconciliation will be
maintained at the remote site and sent to NABL office on monthly basis.
NABL wish to engage a firm of Chartered Accountants having
requisite prior experience in managing the accounts of Autonomous Bodies /
PSUs. Entity requires to posses adequate experience in understanding the
accounting systems and internal control process, laboratories accreditation
process. Entity must have adequate resources to render the required services
with highest standards of professionalism and utmost care and diligence in its
dealing with the Laboratories on behalf of NABL. Entity must not be facing any
legal action or suit, of any nature, whatsoever, against or by it and must be
legally compliant as on the date of submitting tender as well on date of award
of contract.
Quotation detailing the brief about entity, its experience
and specific experience with its existing customers in the above field must be
submitted on or before November 25, 2015 at the office of the NABL at
Plot No.45, Sector
44, Gurgaon — 122002.
The interested firms must have minimum 5 qualified CAs /
ICWAs on their rolls with 2-3 years of experience. The entity should be
registered under the laws of EPF / ESIC Act and the rates quoted by the entity
should be all inclusive.
Management of NABL reserves their rights to award contract
the best among qualified entity at its sole discretion without warranting any
reasons for its decision.
