#84-From my unlocked diaries: My audit days – Part 1 : The Burning Fan !
Balasubramanya R (Balu)
A leader, finance professional with over 3 decades of experience spanning both corporate & government sector.
It was a hot mid-April summer night. Just unable to sleep, the three of us were up till about 1 am, sitting & chatting in the large court-yard of a colonial Bungalow converted into a Guest House. Pramod Uadiaver (Pramod) was the first to yawn, and that was infectious. Soon, all the three of us decided to get some sleep and headed to our rooms.
It was well past 2 am by now. Sleep was eluding me, thanks to the unbearable heat. Having lived in Bengaluru for so many years, I was not used to this kind of inferno. As if the heat was not enough, the cots had a lavish draping of mosquito nets! The Guest House did not have those famous ‘Tortoise’ Mosquito Coils !
After a while I turned to see, and by then Pramod was fast asleep in another corner of the room, right next to a Pedestal Fan. The rhythmic sound of the Fan, obediently spreading hot air from left to right & from right to left, and Pramod snoring – both seemed like perfect ‘side-accompaniments’ in a Carnatic music concert!
The heat, the cacophony and Mosquitoes, all ensured I kept tossing and turning in my bed just unable to sleep. Suddenly I saw a yellow, celestial glow in the corner of the room, just behind the Pedestal Fan. I pinched myself, just to make sure I was not dreaming. No, I was not. I was indeed blessed – Yes, it was a Divine light!
I have never visited Sabarimala, but that night Lord Ayyappa (the deity in Sabarimala) was showing me the Divine light (Makara Jyothi), right in that bed room that night, so I thought…?
Still half asleep and not knowing how to react, my body was numb and unable to move. I kept looking at that Divine light and offered my silent prayers – Hanuman Chalisa (Hymns about Lord Hanuman), followed by praises of Lord Ayyappa.
I don’t’ remember how long I was in that state. After a while, the Divine light soon turned into an - inferno. Atleast now my olfactory devices did not cheat me, like my eye sight & senses did – the Divine light was accompanied by the smell of - burning rubber & steel !
I now called out to my colleague Pramod and said – “Hey, Pramod, I am getting some … burning smell?”.
But, Pramod was in no mood to listen, he was snoring even louder. He mumbled something back, gestured and said – “Hey, Balu - let’s see in the morning, sleep now”. He promptly went back to sleep.
By now the inferno was reaching the wooden false-ceiling. The Fan was now Burning.
I jumped out of bed, almost tearing the mosquito net, shouting out loud saying - “Fire, Fire”
Ok, you all must be wondering – When, Where and What’s all this about ?
When ? - Circa April - 1993 PC (Pre Covid).
Where? – In the colonial era Guest House of Sandur Manganese & Iron Ore Limited (SMIORE), in Deogiri mines, deep inside the forests of Sandur in Bellary district (about 325 Kms from Bengaluru), Karnataka State.
A glimpse of the Sandur Mines …
In the backdrop of the below picture is the SMIORE Guest House (now renovated) where we stayed, back in April 1993. No, don’t try to look at the people in the picture, it's NOT us!
Pramod, Sarita D’Costa (Sarita) and myself – all from A.F. Ferguson & Co (AFF - No, not the Tractor company. AFF in those days was KPMG in India) were on a month-long audit of SMIORE.
Ok, now about that Fan on fire …
Overused and unable to bear the Bellary heat (where temperatures can go up to 45 + degrees in mid- summers), that old rickety fan, perhaps from 1960 vintage caught fire in the middle of the night! That was no Divine light !!
Our audit had indeed started off in an very exciting note – with a fire! Being the ‘audit senior’, I had two able, talented assistants in Pramod & Sarita, both ‘articled clerks’ (Agreed – ‘Interns’ is a better word; don’t know why the Chartered Accountants - CA Institute calls them ‘Articled Clerks’?).
CA Institute may treat Interns like Clerks, but SMIORE treated their Auditors like – Kings. Afterall SMIORE was then owned by the Ghorpade family, who once ruled as the kings of Sandur. Their exceptional hospitality would make us forget the April heat, and our audit duties as well. A Jeep and driver at our call, always ready to take us either to the watering holes for a possible Leopard sighting or to a nearby serene lake.
Pramod, who had a keen audit eye always managed to sight a Leopard. Sarita and me were not so lucky. The railway wagons carrying Iron & Manganese Ore from Sandur to the Toranagallu (near Bellary) chugging along the edge of the lake is still etched in my memory
The scenic lake near Sandur later named as – ‘Manasa Sarovara’, after a very popular Kannada movie named Manasa Sarovar was filmed here.
Can you spot the Dinosaurs in the below picture?
The 1982 Movie – Manasa Sarovara, directed by the noted director - Late Puttanna Kanagal, which went on to become a major hit and won many awards. Worth a watch, even now.
Ok, back to SMIORE Guest House now…
The Tennis court near the Guest House made Wimbledon Courts look pale in comparison. No, not for its lush green courts, but for the entourage of staff who ‘waited’ on us, as we played the game. Ball- boys near the nets and side-lines ensured we never had to bend or fetch the ball. Once we finished the game, Tea and Biscuits was served right next to the court, under the shade of a royal umbrella!
Our late evening Leopard ‘hunting’ trip, the lake visit or a game of Tennis was normally followed by a lavish – ‘Aap ki farma-ish ka khana’ (dinner of our choice) by the chef.
After having lived liked kings for a few weeks, it was now time to head back to Hospet, for the rest of the audit – to audit the Steel Plant in Hospet, located near Tungabhadra Dam.
Friends, let me stop here. What happened next during the audit at SMIORE Steel Plant in Hospet & beyond, will be in my next Article. Stay tuned… the best is yet to come !
Balu
April 17, 2021
Please feel free to write in your comments & views to the author at - [email protected]
Account Manager - Cyber Security and Pacific at ANZ
3 年Loved your article Balasubramanya R (Balu) sir. Nostalgic. I hope to visit the place sometime in AC (After Covid).
Founder & Managing Director @ Astravise Services Pvt Ltd | Business growth related services
3 年Well written Balu.. definitely a distraction from overdose of current disastrous situational news
Virtual CFO, Registered Valuer and Angel Investor
3 年Good Old Audit Memories....having Articled at AFF even I had been to few extreme climate zones where plants were setup ..
Co-Founder and Chief Strategy Officer at Dhiway
3 年Brilliant Balu. So beautifully described ... SMIORE was an audit frequented by your counterpart in Chennai Ferguson Ananthu... Don’t know whether you have worked with him . He used to describe his travels since he was also posted around 30 to 45 days at a time during finalisation . So can relate to your nostalgic pick from the past.
Good one, in good old days, auditors were kings, treated royally.