HRD in CBEC - Directorate General of human resource ...

to be covered during internal audit are given in Check List for
Auditors.
17 Accommodation arrangements with Hotels
(i) To meet sudden demands, in Commissionerates on account
of conferences/ meetings involving wider participation or
at places of tourist attraction, arrangements for rent-free
accommodation in Hotels may be made.
(ii) Such arrangements may be made preferably with hotels
run by the Centre/State Corporations or run by reputed private
groups.
(iii) First preference should be given to hotels run by
Centre / State
Tourism Corporations. Arrangements with private hotels shall
be considered in case hotels run by State Govt. Tourism
Departments are not available or not suitable for reasons of
their location, facility, terms and conditions for rent-free
accommodation.
(iv) The number of room nights contracted shall be estimated
so that expected utilization is in the range of 80% to 90%.
Hotel should agree to provide 2 rooms at any point of time
and 5 rooms on requisition 7days in advance from the date
of occupancy. Rooms selected for hiring should be
comfortable. Luxurious rooms should not be selected for
hiring.
(v) The scheme for making advance deposits with the hotels
should be considered only for state owned hotels. The
amount of interest-free deposit shall be estimated on the
basis of interest that will accrue to the hotel from the
prevailing interest rate on fixed deposit. The amount of
interest accruable divided by the number of room nights i.e.
notional room rent per room night should be reasonable
compared to the room rents prevailing in the city.
Alternatively, it may also be considered that instead of
depositing money with a private hotel, the agreed amount
may be kept in a fixed deposit, in the name of the concerned
Commissioner of Central Excise, or Customs as the case
may be, and payment towards rent may be made on
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