BBQ Lucknow Report April-13

RAJESH SRIVASTAVA & ASSOCIATES
CHARTERED ACCOUNTANTS BARBEQUE NATION HOSPITALITY LIMITED-LUCKNOW INTERNAL AUDIT REPORT FOR THE MONTH OF APRIL-2013
Sr. No.
I. 1
AREA BOOKS OF ACCOUNT AND ACCOUNTING Voucher Serial Numbers, Date, Narration, Bill References, and Authorization, supporting Documentary Evidences duly authorized; Filing
Audit Observation
Branch Reply
Proper Account Ledgers/Heads
1. It has been observed that the outlet is very casual in maintaining the vouchers file for all kind of Vouchers. The type of mistakes were as follows : Almost all Journal vouchers, Purchases vouchers and Bank Vouchers were not signed by the BM. Several entries in Journal vouchers were posted in back date/later dates (But not on the date of generation of voucher thru ERP). This is evident from the vouchers serial nos itself. 2. The obtaining of Rate Contracts & maintenance of such contracts are very casual & not up to mark & it needs a quality change. We are raising this observation since long but no visible action has been taken by the outlet. 3. The outlet has started keeping its records in Guesthouse since last month. Now records of FY12-13 have been kept in Guest house almirah. However records of earlier years are still kept in store along with restaurant items, where rat and white ants are destroying the same. It may be noted that records of 2008-09 could not be produced before the Sales tax department (in response to their notice for the same), since CUH could not traced the records for the year 2008-09. Immediate steps should be taken to avoid such situation for other years. 1. Service Charges:-The accounting of service charges needs to be changed. At To be decided by present the outlet has a system of crediting the service charges, included in the sale HO. bill, an a/c in the Liability side. At the end of every month, the service charges has been paid to employees after due adjustment of Vat & breakages, which results in the Service charges a/c getting zero. This procedure has following loopholes: The Vat paid does not match the corresponding Income of the outlet. It may create problem at the time of Assessment. Even as per the Accounting norms, all income should first be booked in the
Internal Audit Report of BBQ-Lucknow, for the Month of April-2013
Page- 1

CHARTERED ACCOUNTANTS
Income side & relevant expenses should be in Expenses side. Since the company is charging service charges as a matter of right from every customer, we cannot categorize it in the nature of Tips. Hence accordingly accounting should be done. 2. Other points Being covered under vouching. II. 1 CASH Physical verification of main cash and outlet cash needs to be done every month We have physically verified the: 1. Main cash as on 28/05/2013 and found as per records 2. Counter cash as on 28/05/2013 and found as per records. Details as per Annexure-1. Reconcile daily Cash As per new ERP, POS cash sale is automatically debited to Restaurant cash book, and Collection Receipt as per Cash then on receipt of cash by CUH from cashier, entry being posted as Main cash book. Book with Cash Sales as per The same was verified by us also & found the cash sales : POS Summary report. As per POS Rs 2618588.16 As per ERP Rs 2618589.00 Difference Rs 0.84 due to round off Has the daily cash collection We have reviewed the deposition of daily cash collection for the month of April13 been deposited in bank the and found that total cash sale for the 11th & 12th April-13 was Rs.66742/- but on 13th next day? April-13 it was deposited with excess of Rs.36008/The following explanation for the same was given by CUH: Cash withdrawal for Service charge payment: Rs. 1,50,000
Service charge distributed: Establishment Expenses Remaining amount Cash Hold For the Expenses Cash Deposited on 13/05/2013 with sale of 11th & 12th Rs. Rs. Rs. Rs. Rs. 68,343 15,000 66,657 30,649 36,008
4 5
Negative Cash Balance as per books Excessive Cash Transactions and substantial Cash Balance
Negative cash balance has not been observed on any day during the month. In April-2013 month, there were 26 cases of cash expenses exceeding Rs. 1000/- . Details as per Annexure-2.
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6. III. 1 Cash Book Vouching of Payments and Receipts BANK Bank Reconciliation Statement We have checked the cash voucher for the month of April-13 and some discrepancy found in vouchers. Details as per Annexure-3.
1. Bank account (AXIS BANK) was reconciled up to 27/05/2013 as on 28/05/2013. 2. In 5 Cases, cheques were issued but not presented for payment since more than 15 days. Details as per Annexure-4. Control over cheques Any 1. Any blank signed cheque has not been observed. signed blank cheques on hand? 2. Cheque issue register found in order. If yes, whether effective control 3. 1 Cheque was found in the hand of CUH of dated 20/04/2013. Details of the same over cheque stationery? as follows: CHQ Date Party Name CHQ Date Amount 20/04/2013 M.H. Fabricators & Engin Works 231348 Rs. 20210/4. Further, signature of persons who already has resigned from Company (for example Mr. Indrajeet Arora) is not being deleted from Bank record. Addition and deletion of signature should be simultaneous process, to avoid the risk. This has been reported by us since long but no remedial action taken by Outlet. 5. Now all the Chq were printed through ERP. Are idle funds maintained in 1 (a) Credit balance has been observed in bank account throughout the month, in the current account? books of ERP, however, credit balance is mainly due to posting of payment in bulk on every fortnight. It has been informed that Cheque of Party is hold till balance maintained in bank account. (b) Due to this a huge amount remains in the Bank reconciliation under head Chq issued but not presented for payment. 2. Statement showing per day closing balance as per bank statement & as per Bank book is attached as per Annexure-5. 3. Continuous credit balance and holding of Cheque of vendors indicating fund shortage to the outlet. All the above points are been reported by us since long but no remedial action has been taken by the outlet.
Credit balance in bank due to bulk posting, However, any cheque is not bounced due to insufficient fund.
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4 Bank Book Vouching of Payments and Receipts We have checked the bank payment vouchers for the month of April13 and found that: 1. No vouchers were found signed by either BM or CUH. 2. Bank voucher file was not in chronological order. POS sale during April13: ERP sale during April13: Difference Rs. 41,55,943.73 Rs. 41,55,944.57 Rs. -0.84 ( Due to round off)
IV. 1
SALES/INCOME Reconciliation of sales as per monthly sales summary with the Income accounted as per books. Sales bills of 3-4 days selected at random to be verified with Daily Sales Report/ Summary. Sales -Cash and Credit as per POS summary to be reconciled with Cash Book and Credit Card account in books.
We had verified the sale bill of 12th, 25th & 30th April2013 with sales report and found in order.
As per new ERP, POS cash sale is automatically debited to Restaurant cash book, and then on receipt of cash by CUH from cashier, entry being posted as Main cash book. The same was verified by us also & found the Cash & Credit sales as follows: Particulars Cash Sales Credit Sale Total Sales As per POS Rs. 26,18,588.16 Rs. 15,37,355.57 Rs. 41,55,943.73 As per ERP Rs. 26,18,589.00 Rs. 15,37,355.57 Rs. 41,55,944.57 Difference Rs. -0.84 Rs. Rs. -0.84 Diff is due to round off. Sales bills of 3-4 days selected We had verified the sale bill with KOT/BOT of 12th, 25th & 30th April2013 and found in at random to be verified with order exceptthe KOT/BOT 1. On modified bills BM sign was not available. 2. It has been observed that Non veg lunch & dinner converted into Veg Lunch or dinner but BM signature was not available in same case on bill. 3. Further it has been observed that Paid stamp was not available on bills in case of cash payment. Verification of Master Price Shall be covered in next month. List with Menu. (Once every quarter)
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6 V. 1 Other Incomes- Scrap and Sponsorships PURCHASES/EXPENSES Purchase/Expense Register Vouching
We have verified the Scrap sales with gate pass register and found in order.
Reconciliation of Purchase Register with Stores Receipts
Purchase Orders/ Contracts/ Approved Rate Lists Pl also check Purchase rate as per ERP, and rate as per Bill
We have checked the purchase invoice for the month April2013 and observed that: 1. Outlet is not attaching Purchase order with Purchase Invoice. 2. All vouchers were neither signed nor approved by CUH & BM. 3. Any vat rate difference case has been not noticed. 4. It has been observed that store receiving stamp was not available in several cases on bill while in some cases store receiving stamp was available but Date, Time, Quantity & signature were missing.( see Anne 8 for cases) 5. Some discrepancy found in vouchers. Details of discrepancy As per Annexure-6. 6. In 5 cases Rate as per Contract & rate as per invoice was different. Detail as per Annexure-7. 7. In one case total bill amount & amount as per invoice were same but Rate as per ERP & rate as per invoice was different. Detail as per Annexure-8. 1. 11 GRN were pending for invoicing as on 21/05/2013 which is more than 15 days old. Details as per Annexure-9 2. Difference of Rs.7386.04 has been observed in purchase as per ERP and GRN summary. Branch could not offer any comment on same. Total purchase as per accounts Rs. 1,538,116.05 As per Store (GRN Summary) Rs. 1,530,730.01 Difference (Excess)/Short in ERP Rs. (7386.04) Reason of Difference: Unexplained difference ( Rs. 7386.04) 1. As per the practice, Order sheet is prepared by Kitchen staff, which is intimated to vendor, and then the vendor supplies the goods along with Invoice. Store keeper on the basis of purchase invoice generates the PO, then GRN. GRN sheet is still not being signed by anyone. 2. While checking the order sheet we noticed that any order sheet is not being regularly signed by any official.
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3. Many cutting and overwriting has also been observed. In our opinion, PO should be punched on the basis of order sheet; order sheet should be duly signed by head chef. 4. The obtaining of Rate Contracts & maintenance of such contracts are very casual & not up to mark & it needs a quality change. 5. The system of contract is very poor .Contract is available with very few parties. The system needs to strengthen. 6. Agreement with 24 venders was not available but goods are frequently purchased from them. Status of agreement with vender is given as per Annexure-10. 7. In all letters received from party (being treated as contract) are not been signed by any competent authority. 8. The Contract file is without Serial number. Any paper can be inserted/ deleted from the file without any problem. We have checked the Journal vouchers for the month of April-13. As previously reported, Vouchers were not signed by BM/ CUH. Credit card was found reconciled. Any long outstanding entry is not appearing in the credit card account. Branch could not provide us the balance confirmation/reconciliation confirmation of HO. We have checked all the vendor accounts and noticed that in most of cases outstanding balance pertains to April-13 month only. Vendor wise status has been attached in Annexure-11. There is no issue in rent Security deposit. Account is reconciled and active. At branch there is no loan and advances to staff except with : 1. In the account of Samrat Sarkar (RSM) there is a credit balance of Rs. 18666/-. Mr. Samrat Sarkar has already left the job. 2. Observations on scrutiny of General ledger as per Annexure-12.
They are not ready for agreements as price rise and fall.
VI. VII. 1 2 3
JOURNAL LEDGER SCRUTINY Credit Cards Inter-Unit Reconciliation Suppliers Account Reconciliation
Advances and Deposits
Rs. 18666/- Hold for Transfer. To The Misc. Income as per Indrajeet Sir Instruction
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5 Provisions We have reviewed the provision account: 1. It was noticed that provision for staffroom rent expenses, telephone/mobile expenses has not made by the outlet In provision for Expenses account. 2. The Provision a/c is showing balance of Rs 253583.45 as on 29/05/2013. The provision a/c is not reconciled since April 2012. Hence detail of this a/c cannot be commented upon. 1. The expenses made on Mobile are continually violating the HO norms & full bill is being paid through outlet without considering the allowable limit fixed by HO. Detail of Amount paid against various numbers during April-13 is attached as Annexure-13. 2. Rent of staff guest house is being paid by outlet, however recovery for the same made only for 50% of total rent. Details of the same as below: Rent of guest house Rs. 8,000.00 Recovered Amount Employee ID Employee Name Amount B02819 MUSTAKIM SAIFI Rs. 2,000.00 B01079 ABHISHEK GUPTA Rs. 2,000.00 Total Recovered Amount Rs. 4,000.00 It may be noted that any record of person staying in the guest house are not being maintained, hence we cannot verify the person living in the guest house and exact amount that needs to be deducted from his salary. 1. In BM C/off account, there is balance of Rs. 67361/-as on 29/05/2013 which includes Rs.18960/- being balance of amount transfer from old ERP to new ERP as on 01.01.13 as opening balance. Further several old entry of more than one month was also observed. Detail as per Annexure-14. 2. Salary payable and leave encashment payable account are not reconciled. 3. There was Dr Balance of Rs.10156.95/- in ABC cash Purchase account as 29/05/13. 2. We will Try for Recover the amount from Customer in BM C/off Ledger. 4. Invoice not
Expenses
Trial Balance
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4. Fund transfer Inter branch a/c was reconciled till 31/12/12. Reconciliation report sends to HO by CUH on 04/02/13. VIII. 1 STORES Physical verification (25-30 Items each month) Expired and Slow/NonMoving Inventory Stores Records - Verification of Issue Notes and SRV/GRN with the Stores Records On Test Check basis Outlet Bars Physical Verification and Reconciliation with Records Liquors, Cigarettes and Soft Beverages Outlet Physical Verification of Crockery/Cutlery and Linen Stocks (Once every quarter) Inventory Value s as per Financial ledger s in accounts module We have Physical verified the main store as on 31/05/2013 and found variation in some of the items checked. Details of the same are attached herewith as Annexure-15. We have checked the Bar/Stock items and found One peach & apricot Crush was expired in Feb-2013 but was still used in Bar. We have verified the Issue Notes and SRV/GRN with the Stores Records and found that: 1. No register is maintained by branch regarding issue or receipt of Requisition slips books. 2. Overwriting/addition observed in quantity issued. We have Physical verified the Liquor items as on 28/05/2013 and found variation in some of the items checked. Details of the same are attached herewith as Annexure-16. moved from HO.
Used due to shortage of stock.
Physical Verification of Crockery/cutlery and linen stock was carried on 01.03.2013. The mismatch report is as per Annexure-17.
In following items value is appearing as negative in the ERP (accounting module) reason of the same could not be explained by the CUH:
No. 220030 220020 220010 220060 Name Stock-Bevg Alcohlic Stock-Food Non Veg Stock-Food Veg Stock-Coal Debit Amt. Credit Amt. Balance 52,30,447.01 57,54,214.38 -5,23,767.37 59,96,140.69 64,83,930.92 -4,87,790.23 60,83,974.87 62,20,018.52 -1,36,043.65 11,28,124.15 11,80,585.26 -52,461.11
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220070 Stock-Gas
9,76,479.62
9,91,199.63
-14,720.01
Item-Wise Reconciliation (Once every quarter)
We have reconciled Sale of Beer and breezer for the month of March13 month for and found the same as per order: Sale as per Excise register: 780 Sale as per POS : 780 Difference: NIL In April13 month, 13 on roll employees and The entire off roll employees salary has been paid through cash. Detail of the same are as follows: No. Cash Payment On roll Employees 13 70683/Off Roll Employees 20 85558/We have checked the deductions made from salary, and the same was found in order. We have checked the manual attendance register for the 26th March To 26th April2013 and observed that1) Balance leaves of the personnel needs to be mentioned on register. 2) As per existing system, On line leave application is being filed and approved, Hard copy of leave application also maintained. We have checked the deductions made from salary, and found that deductions are only on a/c of Food which was found in order. However no deduction for Mobile & Room rent were made by the branch. Checked the record and found in order. 1. ESI facility is not provided to casual employee. 2. VAT audit and Annual VAT return is pending, however last date of the same was expired on 29/01/10, and 31/12/11. It may be noted that a penalty of amount up to Rs. 10,000/- may be imposed for non compliance under section 21(18) of UPVAT Act. 3. Details of other legal compliance are as per Annexure-18. 4. Branch is not complying with the provisions of service tax (Reverse charge mechanism) on Legal consultants bill.
IX. 1
PERSONNEL Salary Sheets
System and Records Appointment Letters; Salary structure; Attendance; Leave - Applications and Records; Advances. Deductions
4 X.
Inter-Unit Transfers STATUTORY COMPLIANCES
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5. Now Outlet is posting the voucher for VAT payable on purchase from unregistered dealer, However, Entry for the April-13 is pending as on 30/05/2013. We have checked the licenses and agreements and found some licenses are in renewal process as informed by accountant. Details as per Annexure -18. 1. We reviewed the food cost for the month of April-12 and noticed the followings:Particulars High Low Date Amt / % Date Amt / % Food Cost 15-04-2013 66.93% 13-04-2013 27.60% Beverage 17-04-2013 37.53% 14-04-2013 17.00% Fuel & Gas 28-04-2013 4.22% 17-04-2013 20.56% 2. Heavy variation in daily costing needs more stringent planning & controls. Moreover a system of written explanation for the day of heavy variation duly signed by all heads (BM/Chef/CUH) may be introduced for proper monitoring. 3. A chart presentation of the averages in different periods of the month is as follows:Avg. of food Avg. Avg. Avg. cost in % Total Food Bar during the sale sale sale period 1.17 0.91 0.25 45.56 0.79 0.65 0.14 45.18 1.45 1.13 0.31 37.64 Avg. of Bar cost in % during the period 37.04 36.16 39.87
XI.
LICENSES AND AGREEMENTS
XII.
FOOD COST
Period 1st to 10th April-13 11th to 20th April-13 21st to 31st April-13
XIII. 1
Wastage Reports OTHERS Fixed Assets
Wastage report was not prepared by the outlet on daily basis for the April-13 month. Following discrepancies found in Fixed assets: 1. Fixed assets register is not being maintained in physical form but information available in ERP. 2. Coding on Fixed assets is not available. 3. We are suggested that coding on fixed assets should be made for control on assets and fixed assets register should be maintained and signed by responsible authority.
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4. No assets were purchased during April-13. Insurance cover note is not available at the Branch however as informed same has been renewed but details not available at the branch. We have reviewed the control over printed stationary viz. blank Sale bill & KOT BOT book etc and found that: 1. No register is maintained by branch regarding issue or receipt of KOT & BOT books but information was available in ERP. 2. All stationery items issued on the basis of requisition slips. 3. It needs more stringent planning & controls. We have verified the gate pass for the month of April-13 and found in order. We did not observe any sharing of password in the outlet by CUH. We have noticed that CUH is not taking any data backup. As information provided by CUH data backup is not required to be send to HO as same has been discussed with senior personnel. Operation audit/ daily PV of store item on sample basis are not being done by any official of the branch. This is weakening the internal control at one side and non discharge of duty on the other side.
2 3
Insurance Stationery Controls
Yes
4 5
Gate Pass- Returnable and Non- Returnable Data Security
System of Daily Operations Audit
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CHARTERED ACCOUNTANTS Annexure-1
PHYSICAL CASH VERIFICATION REPORT DATED

Date of Physical verification of cash: 28/05/2013
Particulars Balance as per ERP Total PHYSICAL CASH Add: Voucher Dated 28/05/2013 of Food License Renewal DIFFERENCE Particulars Imprest Cash As per book Add: Cash Sale of dated:----Total Cash in hand Difference (Excess) Main Cash Branch Comments Rs. 1,67,853.00
Rs. 1,57,852.00 Rs. 10,000.00 Rs. -1.00 Counter Cash Branch Comments Rs. 3,000.00 Due to change Rs. Rs. 3,011.00 11.00
Note: Cash sale of previous date already posted in Main Cash.
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Cash payment exceeding Rs.1000/Date Document No. Account Name 01-04-2013 LLWPCP/APR13/02 Adv Ag Exp- Navin Rai CASH PAID TO NAVIN RAI FOR INDORE TOUR 01-04-2013 LLWPCP/APR13/04 Establishment Expenses CASH PAID TO VIDYA PRASADF FOR EXICE Officer MR. VINOD MAURYA 02-04-2013 LLWPCP/APR13/09 Establishment Expenses CASH PAID TO MR. H.S.GUJRAL AGT. SALE TAX ASSESMEN 2009-2010 03-04-2013 LLWPCP/APR13/11 Establishment Expenses CASH PAI DTO MR. H.S.GUJRAL AGT. SALE TAX ASSESMEN 2009-2010 06-04-2013 LLWPCP/APR13/18 Carriage Inward/Outward CASH PAI DTO MANORAMA ENTERPRISES AGT. DOCKET NO. 02123 DT. 01/04/13 FOR DELEIVERY OF FISH BASA 08-04-2013 LLWPCP/APR13/20 Other Licenses fees CASH DEPOSITED IN WEIGHT & MESUREMENT DEPTT. FOR RENEWEL OF LICENCE F.Y. 2013-14 RECT. NO. 739530 LICENCE CERTIFICATE NO. 0165118 08-04-2013 LLWPCP/APR13/22 Travelling Expenses-Others Conveyance Expenses CASH PAID TO SAMSER ALAM FOR RAILWAY TICKET OF NAVIN RAI FOR DELHI TOUR FOR MEETING 10-04-2013 LLWPCP/APR13/27 Carriage Inward/Outward CAH PAID TO HARSH AGENCIES AGT. DOCKET NO. 140 FOR DELEIVERY OF F ISH BASA 11-04-2013 LLWPCP/APR13/30 Travelling Expenses-Others CASH PAID TO SAMSER ALAM FOR RAILWAY TICKET OF NAVIN JI FOR DELHI TO LUCKNOW IN TATKAL 11-04-2013 LLWPCP/APR13/33 Travelling Expenses-Others Details Amount 1,000.00 1,000.00 15,000.00 15,000.00
2,075.00
2,821.00
2,636.00 Dr 255 Dr
2,891.00
2,075.00 1,092.00
1,682.00 Dr
1,782.00
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Conveyance Expenses CASH PAID TO SAMSER ALAM FOR RAILWAY TICKET OF NAVIN JI CHANDIGARH TO DELHI & MOTARCYCLE PETORL AGT. BILL NO. 294627 DT. 11/04/13 Establishment Expenses CASH PAID TO VIDYA PRASAD FOR PAYMENT OF SATENDRA EXICE M/O APRIL 2013 Establishment Expenses CASH PAI DTO MR. VIDYA PRASAD AGT. EXICE EXP. FOR THE M/O APRIL 13 Staff Welfare CASH PAID TO ABHISHEK GUPTA FOR STAFF WELFARE EXP. Establishment Expenses CASH PAID TO VIDYA PRASAD AGT. EXICE EXP. FOR THE M/O APRIL 13 Staff Welfare CASH PAID TO NAVIN RAI FOR STAFF MOVIE TICKET Travelling Expenses-Others CASH PAID TO NAVIN RAI FOR TRAVELING EXP. DELHI & CHANDIGARH Adv Ag Exp-Suresh Kumar CASH PAID TO SURESH FOR PURCHASE & REPAIR OF OUTLET GOODS Staff Welfare Conveyance Expenses CASH PAID TO VIDYA PRASAD FOR STAFF WELFARE EXP. & LOCAL CONVEAYNCE Carriage Inward/Outward CASH PAID TO MANORAMA ENTERPRIOSES AGT. DOCKET NO 100 Dr
11-04-2013 LLWPCP/APR13/35
1,000.00
13-04-2013 LLWPCP/APR13/37
15,000.00
13-04-2013 LLWPCP/APR13/40 15-04-2013 LLWPCP/APR13/44
1,198.00 6,000.00
15-04-2013 LLWPCP/APR13/45 15-04-2013 LLWPCP/APR13/47
1,800.00 1,240.00
15-04-2013 LLWPCP/APR13/49
4,000.00
18-04-2013 LLWPCP/APR13/53
3,701.00 Dr 120 Dr
3,821.00
19-04-2013 LLWPCP/APR13/55
2,075.00
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02390 DT. 17/04/13 FOR DELEIVERY OF FISH BASA Xerox Charges Cons.-Computer Consumables Book Binding Exp CASH PAID TO CAMBRIDGE BUSINESS CENTRE AGT. BILL NO. 3237 FOR BOOKS PRINTING OF F.Y. 2008-09 Staff Welfare Cons.-Maint-Others Conveyance Expenses CASH PAID TO VIDYA PRASAD FOR STAFF GIFT PURCHASED FROM BEST PRISE & MOTARCYCLE PETROL ABC Cash Purchase Control Conveyance Expenses CASH PAID TO ANAND CHEF FOR PURCHASE OF KITCEHN GOOD AGT. PO NO. 1308 ABC Cash Purchase Control CASH PAID TO ANAND CHEF FOR PURCHASE OF PANEER AGT. PO NO. 1334 DT. 28/04/13 Carriage Inward/Outward CASH PAID TO MANORAMA ENTERPRISES AGT. DOCKET NO. 02582 DT. 23/04/13 FOR DELEIVERY OF F ISH BASA Cons.-Computer Consumables CASH PAI DTO ABC COMPUTER AGT. BILL NO. 874 FOR PURCHASE OF UPS 625 VA MICROTECH Conveyance Expenses CASH PAI DRO RAKESH UPPAL AGT. LOCAL CONVEYANCE PERIOD 26/03/13 TO 30/04/13
19-04-2013 LLWPCP/APR13/56
40 Dr 1,092.00 Dr 100 Dr
1,232.00
22-04-2013 LLWPCP/APR13/60
2,224.00 Dr 214 Dr 200 Dr 2,245.00 Dr 100 Dr
2,638.00
27-04-2013 LLWPCP/APR13/63
2,345.00
29-04-2013 LLWPCP/APR13/65 30-04-2013 LLWPCP/APR13/66 30-04-2013 LLWPCP/APR13/68 30-04-2013 LLWPCP/APR13/69
1,880.00 2,075.00 1,850.00 2,562.00
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CHARTERED ACCOUNTANTS Annexure- 3 DISCREPANCIES IN CASH PAYMENT VOUCHERS:
Date
01/04/2013
Document No.
LLWPCP/APR13/02
Account Name
Adv Ag Exp- Navin Rai CASH PAID TO NAVIN RAI FOR INDORE TOUR Stipend CASH PAID TO SANTOSH FOR WAGES OF UT BOY Event Expenses CASH PAID TO SAMSER ALAM FOR 31 MARCH EVENT EXP. ABC Cash Purchase Control Conveyance Expenses CASH PAID TO SANTOSH CHEF FOR PURCHASE OF PANEER AGT. PO NO. 1106 Xerox Charges Cons.-Computer Consumables Book Binding Exp CASH PAID TO CAMBRIDGE BUSINESS CENTRE AGT. BILL NO. 3237 FOR BOOKS PRINTING OF F.Y. 2008-09
Details
Amount Observation
1,000 Payee signature was of Ravinder Pandey(Cashier) instead of BM Navin Rai. Cash has been paid to Santosh but payee signature was of Ravinder Pandey. Rs. 200 should be debited to Conveyance A/C as amount was paid for fuel expenses for Bike. Manual bill was attached along with voucher.
01/04/2013
LLWPCP/APR13/03
250
03/04/2013
LLWPCP/APR13/10
305
08/04/2013
LLWPCP/APR13/23
500 50
Dr Dr
550
19/04/2013
LLWPCP/APR13/56
40 1,092.00 100
Dr Dr Dr
1,232
Rs. 1092/- should be debited to Xerox charges as amount was paid for book printing.
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Annexure-4 Cheques issued but not presented for payment more than 15 days:
Date 24-04-2013 25-04-2013 05-04-2013 05-04-2013 05-04-2013 Document No. LLWPBP/APR13/45 LLWPBP/APR13/61 LLWPBP/APR13/34 LLWPBP/APR13/20 LLWPBP/APR13/19 Description Giriraj Distributors M.H.Fabricators & Engin.Works Vipin Kumar Tandoor Bhandar D.F. Food Product Reliance Fish Centre Chq No. Chq Date 47713 24-04-2013 231348 20-04-2013 47710 05-04-2013 47696 05-04-2013 47695 05-04-2013 Amount 12,458.00 20,210.00 1,500.00 13,940.00 17,112.00
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CHARTERED ACCOUNTANTS Annexure-5 Statement showing per day closing balance as per bank statement & as per Bank book:
Statement Date A 02-04-2013 03-04-2013 04-04-2013 05-04-2013 06-04-2013 08-04-2013 09-04-2013 10-04-2013 11-04-2013 12-04-2013 13-04-2013 15-04-2013 16-04-2013 17-04-2013 18-04-2013 20-04-2013 22-04-2013 23-04-2013 24-04-2013 25-04-2013 26-04-2013 27-04-2013 29-04-2013 30-04-2013 Statement Ending Balance (Cr as per bank) B Ending balance as per Bank Book ( Dr /Cr) C Amount in reconciliation (B+C if Cr & B-C if Dr) D Rs. 11,70,469.23 Rs. 5,55,705.23 Rs. 4,45,161.00 Rs. 12,31,977.00 Rs. 12,42,507.00 Rs. 11,35,841.90 Rs. 11,35,841.90 Rs. 12,25,920.00 Rs. 10,10,835.00 Rs. 9,44,781.00 Rs. 9,18,307.00 Rs. 11,32,746.00 Rs. 7,42,626.00 Rs. 6,72,497.00 Rs. 6,48,295.40 Rs. 6,26,817.40 Rs. 5,52,379.40 Rs. 5,52,379.40 Rs. 11,67,420.92 Rs. 11,94,630.92 Rs. 10,11,566.45 Rs. 9,89,958.45 Rs. 9,65,842.64 Rs. 8,02,360.37
Rs. Rs. Rs. Rs. Rs. Rs. Rs. Rs. Rs. Rs. Rs. Rs. Rs. Rs. Rs. Rs. Rs. Rs. Rs. Rs. Rs. Rs. Rs. Rs.
6,20,903.80 1,11,291.76 38,180.59 1,27,427.94 1,51,405.94 3,12,985.60 4,07,792.34 3,99,268.48 1,84,199.48 2,38,887.14 3,46,373.34 5,48,655.92 54,687.41 8,438.41 57,055.54 2,36,972.57 3,76,361.73 4,41,891.44 5,89,004.04 5,34,377.64 5,65,498.83 6,27,400.80 7,87,653.13 4,99,832.07
Rs. Rs. Rs. Rs. Rs. Rs. Rs. Rs. Rs. Rs. Rs. Rs. Rs. Rs. Rs. Rs. Rs. Rs. Rs. Rs. Rs. Rs. Rs. Rs.
5,49,565.43 4,44,413.47 4,06,980.41 11,04,549.06 10,91,101.06 8,22,856.30 7,28,049.56 8,26,651.52 8,26,635.52 7,05,893.86 5,71,933.66 5,84,090.08 6,87,938.59 6,64,058.59 5,91,239.86 3,89,844.83 1,76,017.67 1,10,487.96 5,78,416.88 6,60,253.28 4,46,067.62 3,62,557.65 1,78,189.51 3,02,528.30
Cr Cr Cr Cr Cr Cr Cr Cr Cr Cr Cr Cr Cr Cr Cr Cr Cr Cr Cr Cr Cr Cr Cr Cr
Page- 18

CHARTERED ACCOUNTANTS Annexure-6 Observation on Purchase vouching:
Date Document No. Account Name Reliance Fish Centre Novena Enterprises Sagar Grandhi Exports PL-Delhi Sagar Grandhi Exports PL-Delhi Inter Branch Material Received Amount Rs. 1,868.50 Rs. 1,689.89 Rs. 53,520.00 Rs. 53,520.00 Rs. 23,956.80 08-04-2013 LLWPPI/OTR/1065 08-04-2013 LLWPPI/OTR/1072 05-04-2013 LLWPPI/OTR/1030 11-04-2013 LLWPPI/OTR/1138 03-04-2013 LLWPPI/OTR/1058 Observation Manual bill was attached for the fish purchased from Reliance Fish Centre. Only store receiving stamp was available. No date & time was available. Store receiving stamp was not available. Only store receiving stamp was available. No date & time was available. Voucher not found for verification.
Annexure-7 Cases where Rate as per Contract & rate as per invoice was different:
Date Document No. Account Name Amount 04-04-2013 LLWPPI/OTR/1019 Mathura Prasad Ramkishan Rs. 14,214.59 05-04-2013 LLWPPI/OTR/1032 Mathura Prasad Ramkishan Rs. 6,687.53 09-04-2013 LLWPPI/OTR/1082 Mathura Prasad Ramkishan Rs. 6,621.11 23-04-2013 LLWPPI/OTR/1250 Mathura Prasad Ramkishan Rs. 12,609.39 29-04-2013 LLWPPI/OTR/1318 Mathura Prasad Ramkishan Rs. 15,120.08 Observation: Rate as per Contract & rate as per invoice was different. Item Name Pista Pista Pista Pista Pista Rate as per Contract Rs. 1,000 Rs. 1,000 Rs. 1,000 Rs. 1,000 Rs. 1,000 Rate as per Invoice Rs. 1,095 Rs. 1,095 Rs. 1,095 Rs. 1,095 Rs. 1,095 Difference Rs. 95 Rs. 95 Rs. 95 Rs. 95 Rs. 95
Annexure-8 Cases where Rate as per ERP & rate as per invoice was different:
Date Account Name Amount Mathura Prasad 01-04-2013 LLWPPI/OTR/987 10,371.46 Ramkishan Observation: Rate as per ERP & rate as per invoice was different. Document No. Item Name Kasturi Methi Duster Rate in Rate in ERP invoice Rs. 642 Rs. 612 Rs. 270 Rs. 300 Total Rs. 1,254 Rs. 570
Page- 19

CHARTERED ACCOUNTANTS Annexure-9 GRN pending for the invoicing:
S.No. 1 2 3 4 5 6 7 8 9 10 11 Posting Date 31-03-2013 11-04-2013 16-04-2013 18-04-2013 20-04-2013 22-04-2013 25-04-2013 27-04-2013 28-04-2013 30-04-2013 30-04-2013 No. LLW/PO/975 LLW/PO/1159 LLW/PO/1192 LLW/PO/1216 LLW/PO/1229 LLW/PO/1259 LLW/PO/1287 LLW/PO/1308 LLW/PO/1334 LLW/PO/111 LLW/PO/1357 Buy-from Vendor No. V0009001 V0001486 V0000790 V0001486 V0000790 V0000790 V0000790 V0000790 V0000790 V0005483 V0001486 Original GRN No. LLW/GRN/1086 LLW/GRN/1262 LLW/GRN/1295 LLW/GRN/1322 LLW/GRN/1335 LLW/GRN/1368 LLW/GRN/1397 LLW/GRN/1418 LLW/GRN/1447 LLW/GRN/1473 LLW/GRN/1475 Posting No. Buy-from Vendor Name LLWPPI/OTR/955 Bihari Gas Service Inter Branch Material Received ABC Cash Purchase Control Inter Branch Material Received ABC Cash Purchase Control ABC Cash Purchase Control ABC Cash Purchase Control ABC Cash Purchase Control ABC Cash Purchase Control Nice Ice Cube Products Inter Branch Material Received Amount to Vendor Rs. 25,139.95 Rs. 23,956.80 Rs. 646.00 Rs. 24,057.60 Rs. 140.00 Rs. 148.00 Rs. 140.00 Rs. 2,245.00 Rs. 1,880.00 Rs. 7,875.00 Rs. 23,956.80
Page- 20

CHARTERED ACCOUNTANTS Annexure-10 For following venders agreements was not available:
S.No. Account Name
1 2 3 4 5 6 7 8 9 10 11 12 13 14 15 16 17 18 19 20 21 22 23 24 Adarsh Kutir Sanstahn Brindavan Bottlers Pvt. Ltd. D.F. Food Product Delhi Soap Works Giriraj Distributors Gopal Jaiswal Charcl. Merchant Ishak Ali Milk Dairy Kaisarwani Store Kriti Enterprises Maa Bhagwati Agencies Maa Chandrika Enterprises Madhani Traders Suppliers Mathura Prasad Ramkishan Mohd Ubaid Novena Enterprises Paramount Networking & Marktng Porwal Enterprises Reliance Fish Centre Royal Mushroom And Herbals Sheku Chicke Mutton Supplier T.R.Food Additives Vaid Traders Sagar grandhi Exports Sewa Business Centre
Observation
Agreement was not available. Agreement was not available. Agreement was not available. Agreement was not available. Agreement was not available. Agreement was not available. Agreement was not available. Agreement was not available. Agreement was not available. Agreement was not available. Agreement was not available. Agreement was not available. Agreement was not available. Agreement was not available. Agreement was not available. Agreement was not available. Agreement was not available. Agreement was not available. Agreement was not available. Agreement was not available. Agreement was not available. Agreement was not available. Agreement was not available. Agreement was not available.
Page- 21

CHARTERED ACCOUNTANTS Annexure-11 Observation on Scrutiny of Vendors account:
No. Name V0000061 Fabristeel food Service Equip. Rs. Observation Opening balance. Full payment has to be made on the time of payment by CUH as per instruction of HO. TDS not deducted at the time of payment. After this TDS entry passed & deposited. The amount has to be recovered from the -420.00 Mumbai party. -10,156.95 Mumbai Invoice not moved from HO. Advance given on 30/04/13 for purchase of one ICE -40,000.00 Mumbai CREAM FREEZER & one DESERT COUNTER. Transfer in wrong account through NEFT for Rs.204762/- but entry not reversed by bank till date -39,361.04 Lucknow of Audit. Goods recd. on challan but Invoice not recd. Since 22/07/2012. Now this vender is non-operative. Fish Basa, received from HO transfer was credited in BBQ Griller account till 15/9/12, after that it has been 3,18,567.00 New Delhi received on 9/12/12, receipt of 9/12/12 item was credited in inter branch material account. Branch is suggested to confirm the date of actual date of freezing BBQ Grillers account from the HO, and pass the rectification voucher. -4,14,911.18 Lucknow Invoice not moved from HO. -3,34,815.25 Ghaziabad Invoice not moved from HO. Advance given on 25/04/13 for grill work for -30,210.00 Lucknow tandoor. -61,023.00 Lucknow Invoice not moved from HO. Balance City 60,679.00 Mumbai
V0000090 Just Dial Private Limited V0000790 ABC Cash Purchase Control V0003682 Meghdoot Refrigeration Indust V0005449 Sheku Chicke Mutton Supplier
Rs. Rs. Rs. Rs.
V0006094 Barbeque Grillers (P)Ltd-Delhi
Rs.
V0007314 Prakash Trading Co. V0008516 Shiva Traders (UP) M.H.Fabricators & V0009503 Engin.Works V0009544 M/s Beehive Alcoveb
Rs. Rs. Rs. Rs.
Page- 22

Observations on scrutiny of General ledger
Name Net Change Branch comments Pending of Urvashi Distributotors dt. 17/05/12. Total amount received at the time of booking was Rs.8092/- One bill was settled from this advance amount as on -1,777.00 24/05/2012 of Rs.6315/67361.00 Amount includes several entries which are more than 3 months old. 37040.91 Jan-13 entries pending for the transferred into ST payable account.
Advance Agst Booking Cntrl A/c BM C/off A/c-(For Opening Bal) Service Tax Rec-Under Protest
Annexure-13 Details of Mobile Expenses during April-2013

Mobile No. 9335150249 9336925053 9336925064 9336925066 9580760001 Name of Employee MANISH SINGH VIDYA PRASAD ANAND SINGH RAKESH KUMAR UPPAL NAVIN RAI Designation Store-Keeper Captain Head Chef CUH BM level 2 3 3 4 4 Amount Paid Eligible Amount Rs. 262.49 Rs. 250.00 Rs. 297.77 Rs. 250.00 Rs. 924.12 Rs. 250.00 Rs. 463.18 Rs. 250.00 Rs. 1,271.00 Rs. 500.00 Excess Payment Rs. 12.49 Rs. 47.77 Rs. 674.12 Rs. 213.18 Rs. 771.00
Page- 23

CHARTERED ACCOUNTANTS Annexure-14 Several entries found pending for recover in BM C/off A/c:
Posting Date 13-07-2012 20-08-2012 26-10-2012 17-11-2012 31-12-2012 04-01-2013 01-02-2013 15-03-2013 16-03-2013 25-03-2013 31-03-2013 01-04-2013 09-05-2013 09-05-2013 10-05-2013 12-05-2013 15-05-2013 16-05-2013 17-05-2013 19-05-2013 19-05-2013 23-05-2013 24-05-2013 24-05-2013 25-05-2013 26-05-2013 26-05-2013 27-05-2013 Document No. ULKPJV/JUL12/64 ULKPJV/AUG12/107 ULKPJV/OCT12/136 ULKPJV/NOV12/81 ULKPJV/DEC12/161 LLWPJV/JAN13/03 LLWPCP/FEB13/07 LLWPCP/MAR13/37 LLWPCP/MAR13/38 LLWPCP/MAR13/60 LLWPCP/MAR13/69 LLWPCP/APR13/01 LLWPCP/MAY13/15 LLWPCP/MAY13/15 LLWPCP/MAY13/19 LLWPCP/MAY13/27 LLWPCP/MAY13/30 LLWPCP/MAY13/33 LLWPCP/MAY13/36 LLWPCP/MAY13/40 LLWPCP/MAY13/40 LLWPCP/MAY13/49 LLWPCP/MAY13/51 LLWPCP/MAY13/51 LLWPCP/MAY13/55 LLWPCP/MAY13/56 LLWPCP/MAY13/56 LLWPCP/MAY13/63 External Document No. B.NO.4977-ZYDUS B.NO.6886 (NAVIN) B.NO.10055(NAVIN JI) BILL NO 11184 B.NO.13416(CHANDEL) RECT.NO.196(SANJAY R B.NO.1569 B.NO.3606(S.T CHANDEL) BN.3695 (CHANDEL-ST) B.NO.4194(SALE TAX) B.NO.4542(CHANDEL) B.NO.4566(VIDYA) B.N.6398(NC EXICE) B.N.6399(NC CO G.NA) B.NO.6448(CO-GOMTINA B.N.6619(NC EXICE) B.NO.6716(EXICE0 B.NO.6768(NCLAB. INS B.NO.6830(NC SO) B.N.6964(NC SO) B.N.6928(NC E.INS) B.NO.7165(KOTAK) MUSTAKIM SAIFI SUMIT RAWAT B.N 7287(VIDYA PRASA NC B.N.7373(LABOUR I NC B.N.7371(ESIC) NC BILL-SO GOMTI NAG Total Description BM C/off A/c - Lucknow BM C/off A/c - Lucknow BM C/off A/c - Lucknow BM C/off A/c - Lucknow BM C/off A/c - Lucknow BM C/off A/c-(For Opening Bal) BM C/off A/c-(For Opening Bal) BM C/off A/c-(For Opening Bal) BM C/off A/c-(For Opening Bal) BM C/off A/c-(For Opening Bal) BM C/off A/c-(For Opening Bal) BM C/off A/c-(For Opening Bal) BM C/off A/c-(For Opening Bal) BM C/off A/c-(For Opening Bal) BM C/off A/c-(For Opening Bal) BM C/off A/c-(For Opening Bal) BM C/off A/c-(For Opening Bal) BM C/off A/c-(For Opening Bal) BM C/off A/c-(For Opening Bal) BM C/off A/c-(For Opening Bal) BM C/off A/c-(For Opening Bal) BM C/off A/c-(For Opening Bal) BM C/off A/c-(For Opening Bal) BM C/off A/c-(For Opening Bal) BM C/off A/c-(For Opening Bal) BM C/off A/c-(For Opening Bal) BM C/off A/c-(For Opening Bal) BM C/off A/c-(For Opening Bal) Rs. Rs. Rs. Rs. Rs. Rs. Rs. Rs. Rs. Rs. Rs. Rs. Rs. Rs. Rs. Rs. Rs. Rs. Rs. Rs. Rs. Rs. Rs. Rs. Rs. Rs. Rs. Rs. Rs. Amount 4,398.00 1,256.00 1,706.00 1,620.00 4,161.00 2,319.00 1,392.00 3,340.00 2,551.00 4,161.00 1,021.00 10,277.00 711.00 773.00 387.00 594.00 4,719.00 858.00 769.00 850.00 734.00 8,024.00 2,000.00 2,000.00 3,525.00 1,525.00 1,353.00 337.00 67,361.00
Page- 24

CHARTERED ACCOUNTANTS Annexure-15 Physical Verification of Main Store as on 31/05/2013:
No. I00000136 I00000138 I00000143 I00000146 I00000148 I00000149 I00000156 I00000158 I00000161 I00000162 I00000166 I00000182 I00000205 I00000215 I00000217 I00000261 I00000264 I00000278 I00000361 I00000386 I00000568 I00001530 I00002250 Description Almond Anjeer Dates Kish Mish Makhana Pista Besan Maida Daliya Peanut (Groundnut) Rawa Dal Tuar Dalda Ajino Motto Amchoor Powder Jaiphal Jeera Papad Honey Butter Eggs Tea Biscuit Base Unit of Measure KG KG KG KG KG KG KG KG KG KG KG KG KG KG KG KG KG KG KG KG NOS KG PKT Unit Cost 553.14394 288 58.37313 228.43103 569.78 1,095.29 70 22 100 94.97692 28.52459 74.26 68.55234 152.36 423.10909 1,047.30 200 170.19623 302.10145 109.9633 3.04756 220.25 8.77 Qty as per ERP Physical Difference 0.52 0.4 -0.12 0.1 0.1 0 1 0.4 -0.6 0.255 0.1 -0.155 1.5 1.5 0 1.15 1 -0.15 8 5 -3 10 10 0 0.5 0.6 0.1 0.5 1.5 1 6 5.75 -0.25 7.5 6.3 -1.2 9.25 7 -2.25 1 1 0 1.1 1 -0.1 0.1 0.15 0.05 0.7 0.95 0.25 2.8 3 0.2 0.1 0.5 0.4 6.5 8.5 2 6 44 38 1 1 0 14 19 5
Page- 25

CHARTERED ACCOUNTANTS Annexure-16 Physical verification of Liquor items in store & bar:
Item No. I00000574 I00000655 I00000657 I00000666 I00000667 I00000669 I00000671 I00000673 I00000674 I00000676 I00000679 I00000680 I00000690 I00000694 I00000705 I00000713 I00000717 I00000718 I00000721 I00000727 I00000740 I00000741 I00000750 I00000769 I00000826 I00000827 I00002733 Description 100 Pipers Scotch Whisky Black Dog 12Yers Royal Challenge Signature Whisky Blender's Pride Antiquity Blue Sauza Silvar Tequila Johine Walker Black Label Johine Walker Red Label Chivas Regal Jeam Beam Jacks Danial'S Glenlivet Whisky Talisker Fuel Vodka Old Monk Rum Gordon London Gry Gin Bombay Saphire Gin Grey Goose Vodka Absolute Blue Vodka Kahalua Liquer Sambuca Liquer Breezer Cranberry Nine Hills Chenin Wine (BTL) Ballentines Whisky Beer Budwisher (Pint) Vodka Pinky Unit Amt Base of UNIT 2,146.84 LTR 1,640.62 LTR 786.89 LTR 786.88 LTR 938.63 LTR 1,039.17 LTR 2,200.00 LTR 3,400.00 LTR 2,000.01 LTR 3,400.00 LTR 1,925.00 LTR 3,200.00 LTR 4,200.00 LTR 4,800.00 LTR 603.33 LTR 552.76 LTR 1,933.33 LTR 2,133.33 LTR 3,600.00 LTR 1,999.99 LTR 2,133.33 LTR 2,289.67 LTR 89.08 LTR 742.03 LTR 1,999.99 LTR 87.89 LTR 3,800.00 LTR Qty. as per ERP Physical Qty. Diff. 9.18 9.15 -0.03 11.52 11.70 0.18 19.26 19.26 0.01 14.58 14.61 0.03 6.84 6.81 -0.03 22.26 22.23 -0.03 0.77 0.75 -0.02 3.48 3.48 0.00 2.88 2.88 0.00 24.66 18.78 -5.88 2.26 2.24 -0.02 4.92 4.93 0.01 3.33 3.38 0.05 2.64 2.73 0.09 15.02 15.75 0.73 7.46 7.53 0.08 1.13 1.13 0.00 2.61 2.61 0.00 6.42 6.45 0.03 9.63 8.94 -0.69 0.20 0.20 0.00 0.27 0.27 0.00 66.00 66.00 0.00 1.95 1.95 0.00 8.07 8.13 0.06 127.00 126.00 -1.00 0.90 0.90 0.00
Page- 26

Annexure-17 Items wherein Shortage/ Excess observed during Physical verification of CGS stock as on 01/03/2013:
SL NO. 1 2 3 4 5 6 7 8 9 ITEM NAME FULL PLATE HALF PLATE(Green) SAUCER MONKEY BOWL RICE BOWL UNDERLINER FINGER BOWL REPEAT GLASS ICE BUCKET STOCK QTY. PHYSICALY DIFFERENCE 175 136 -39 103 100 -3 128 127 -1 115 119 4 83 82 -1 106 105 -1 99 98 -1 55 53 -2 2 3 1
Page- 27

Scope/ Issues 1. TDS 2. PF 3. ESI 4. SERVICE TAX Observations/suggestions TDS for the month of April-13 on Rent, professional fees was deposited on 07/05/2013 by HO. Copy of TDS return not available since Oct-11. Deposit: - For the month of April-13 it was deposited on 14/05/2013. Return: - Copy of PF Return not available with the branch. ESI for the month of April-13 it was deposited on 21/05/2013. However, ESI facility is not provided to casual employees. Deposit: - Service Tax for the month of April-13 was deposited on 06/05/13. Cenvet Credit has been transferred to Service Tax Pbl-Restaurants a/c at the end of the every month. For the April-13 month Rs.13723/- has been taken as cenvat credit. PT is not applicable in UP. VAT for the Month of April-13 it was deposited on 20/05/2013 of Rs.376119/-. In April-13 Rs. 36836.67 has been taken as Vat input. Return: - Copy of VAT return is available at Branch till July-12. Annual VAT return of FY- 09-10, 1011 & 11-12 is not yet filed. Department has done ex-party assessment on 28/03/12 for the assessment year 2008-09. Reply is under process with Sales Tax Consultant. Certificate from LUCKNOW NAGAR NIGAM is valid till 31.03.2013. Certificate under FOOD & ADULTERATION ACT is expired on 31/03/2013. PUBLIC PERFORMANCE LICENSE is renewed & valid up to 13/03/2014. CERTIFICATE from UP POLLUTION BOARD available at Branch, and is effective. NOC from Tourism Dept. - Available at Branch. NOC from Local Police Station - Available at Branch. NOC from Fire Dept. available at Branch valid up to 26-02-2013. Br. Comments
Not Send by HO.
5.Professional Tax 6. VAT
7. Other Licenses
Renewal under process Renewal under process
Renewed & valid upto 25.02.14 but certificate yet to be obtained.
Weight & Measurement Renewed & Valid up to 6/4/15
Page- 28

BBQ Lucknow Report April-13

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RAJESH SRIVASTAVA & ASSOCIATES

Proper Account Ledgers/Heads

Internal Audit Report of BBQ-Lucknow, for the Month of April-2013

RAJESH SRIVASTAVA & ASSOCIATES

Internal Audit Report of BBQ-Lucknow, for the Month of April-2013

RAJESH SRIVASTAVA & ASSOCIATES

Internal Audit Report of BBQ-Lucknow, for the Month of April-2013

RAJESH SRIVASTAVA & ASSOCIATES

Internal Audit Report of BBQ-Lucknow, for the Month of April-2013

RAJESH SRIVASTAVA & ASSOCIATES

Reconciliation of Purchase Register with Stores Receipts

Internal Audit Report of BBQ-Lucknow, for the Month of April-2013

RAJESH SRIVASTAVA & ASSOCIATES

Advances and Deposits

Internal Audit Report of BBQ-Lucknow, for the Month of April-2013

RAJESH SRIVASTAVA & ASSOCIATES

Internal Audit Report of BBQ-Lucknow, for the Month of April-2013

RAJESH SRIVASTAVA & ASSOCIATES

Used due to shortage of stock.

Internal Audit Report of BBQ-Lucknow, for the Month of April-2013

RAJESH SRIVASTAVA & ASSOCIATES

Item-Wise Reconciliation (Once every quarter)

PERSONNEL Salary Sheets

Inter-Unit Transfers STATUTORY COMPLIANCES

Internal Audit Report of BBQ-Lucknow, for the Month of April-2013

RAJESH SRIVASTAVA & ASSOCIATES

LICENSES AND AGREEMENTS

Wastage Reports OTHERS Fixed Assets

Internal Audit Report of BBQ-Lucknow, for the Month of April-2013

RAJESH SRIVASTAVA & ASSOCIATES

Insurance Stationery Controls

Gate Pass- Returnable and Non- Returnable Data Security

System of Daily Operations Audit

Internal Audit Report of BBQ-Lucknow, for the Month of April-2013

RAJESH SRIVASTAVA & ASSOCIATES

PHYSICAL CASH VERIFICATION REPORT DATED

Note: Cash sale of previous date already posted in Main Cash.

Internal Audit Report of BBQ-Lucknow, for the Month of April-2013

RAJESH SRIVASTAVA & ASSOCIATES

Internal Audit Report of BBQ-Lucknow, for the Month of April-2013

RAJESH SRIVASTAVA & ASSOCIATES

13-04-2013 LLWPCP/APR13/40 15-04-2013 LLWPCP/APR13/44

15-04-2013 LLWPCP/APR13/45 15-04-2013 LLWPCP/APR13/47

Internal Audit Report of BBQ-Lucknow, for the Month of April-2013

RAJESH SRIVASTAVA & ASSOCIATES

2,224.00 Dr 214 Dr 200 Dr 2,245.00 Dr 100 Dr

29-04-2013 LLWPCP/APR13/65 30-04-2013 LLWPCP/APR13/66 30-04-2013 LLWPCP/APR13/68 30-04-2013 LLWPCP/APR13/69

1,880.00 2,075.00 1,850.00 2,562.00

Internal Audit Report of BBQ-Lucknow, for the Month of April-2013

RAJESH SRIVASTAVA & ASSOCIATES

Internal Audit Report of BBQ-Lucknow, for the Month of April-2013

RAJESH SRIVASTAVA & ASSOCIATES

Internal Audit Report of BBQ-Lucknow, for the Month of April-2013

RAJESH SRIVASTAVA & ASSOCIATES

Internal Audit Report of BBQ-Lucknow, for the Month of April-2013

RAJESH SRIVASTAVA & ASSOCIATES

Internal Audit Report of BBQ-Lucknow, for the Month of April-2013

RAJESH SRIVASTAVA & ASSOCIATES

Internal Audit Report of BBQ-Lucknow, for the Month of April-2013

RAJESH SRIVASTAVA & ASSOCIATES

Internal Audit Report of BBQ-Lucknow, for the Month of April-2013

RAJESH SRIVASTAVA & ASSOCIATES

Rs. Rs. Rs. Rs.