Page 244 - Manual Of SOP

Verification

(ii) The PCN wise norms shall be obtained to verify allocation of direct costs and
gross total verified with overall figures.
10. Net Fixed Assets and Working Capital Break-up:

(i) Whether complete details of Capital Employed (Opening and Closing NFA/
Working Capital) were obtained along with break-up details and verified,
wherever required?
(ii) Whether the basis of allocation of common assets to PUC was reasonable?

(iii) Whether the revaluation of assets was done? If yes, the date of revaluation
with other details be indicated along with the deficiencies, if any noticed.

11. Performance/injury Parameters:

(i) Whether details of all the performance parameters required for injury
analysis was obtained and verified? Deficiencies noticed, if any may be
indicated. Supporting documents as available be also collected.

(ii) Industry norms on manpower, inventory and profitability be also obtained,
if available.

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