Amrit Distillery Pvt.

Ltd
INTERNAL AUDIT REVIEW 2070-71

ANNEXURES

SN PARTUCULARS ANNEXURES
1 Details of Cash transferred to Petty Cash A/c but Not Reimbursed Annexures I
2 Details of Bank and Amount Pending For Reconcilation and Negative Cash Balance Annexures II
3 Details of Debtors and Creditor Management Annexure III
4 Details of Expenses without Bills Annexure IV
5 Non Calculation of TDS Annex V
6 Details of Implementation/ Non Implementation of previous audit recommendations Annex 6

Instructions:
1 Click on the Annexure Button to go the Annexure Directly
2 Click on Home Button to go back to the Main Manu
 Amrit Distillery
Internal Audit 2070/04/31-2070/09/30
Annex 1 Petty Cash Home
Date Particulars Amount
4/1/2070 CASH TRANSFERRED FROM CASH BOOK Rs. 5,404
4/11/2070 CASH TRANSFERRED FROM CASH BOOK Rs. 4,955
4/29/2070 CASH TRANSFERRED FROM CASH BOOK Rs. 3,831
4/3/2070 CASH TRANSFERRED FROM CASH BOOK Rs. 992
5/9/2070 CASH TRANSFERRED FROM CASH BOOK Rs. 1,700
5/10/2070 CASH TRANSFERRED FROM CASH BOOK Rs. 477
5/15/2070 CASH TRANSFERRED FROM CASH BOOK Rs. 940
5/30/2070 CASH TRANSFERRED FROM CASH BOOK Rs. 5,744
6/7/2070 CASH TRANSFERRED FROM DAY BOOK Rs. 1,675
6/14/2070 CASH TRANSFERRED FROM DAY BOOK Rs. 5,634
6/24/2070 CASH TRANSFERRED FROM DAY BOOK Rs. 2,232
31/06/2070 CASH TRANSFERRED FROM DAY BOOK Rs. 400
7/3/2070 CASH TRANSFERRED FROM DAY BOOK Rs. 127
7/4/2070 CASH TRANSFERRED FROM DAY BOOK Rs. 256
7/10/2070 CASH TRANSFERRED FROM DAY BOOK Rs. 453
7/15/2070 CASH TRANSFERRED FROM DAY BOOK Rs. 2,342
7/24/2070 CASH TRANSFERRED FROM DAY BOOK Rs. 8,920
8/9/2070 CASH TRANSFERRED FROM DAY BOOK Rs. 1,600
8/11/2070 CASH TRANSFERRED FROM DAY BOOK Rs. 300
8/13/2070 CASH TRANSFERRED FROM DAY BOOK Rs. 250
8/18/2070 CASH TRANSFERRED FROM DAY BOOK Rs. 232
Total Amount Rs. 48,464
 Amrit Distillery
Internal Audit 2070/04/31-2070/09/30
Annex 2 Bank Statement Not Reconciled
Balance as per
Balance as per Books as
S.No. Bank name Books as on Remarks
on 01/04/2070
30/09/2070

Non-Availability of Bank
1 Sunrise Bank 1868161Dr 914089.03Dr Statement and not
reconciled yet.

Non-Availability of Bank
Statement and not
2 NCC Bank 12840 Dr 12840 Cr reconciled yet.

Non-Availability of Bank
Statement and not
3 Nepal SBI Bank 46511.66 Dr 1832301.87 Cr reconciled yet.

Negative Cash Balance

S.N Particulars Amount (Rs) Remarks

1 Cash 510869.320000011 Negative Cash Balance cannot be justified.

Total 510869.320000011

Annex 2
 Remarks

Non-Availability of Bank
Statement and not
reconciled yet.

Non-Availability of Bank
Statement and not
reconciled yet.

Non-Availability of Bank
Statement and not
reconciled yet.
marks

nce cannot be justified.

 GROWMORE MERCHANT BANKER LIMITED

INTERNAL AUDIT (2070/04/01 TO 2070/09/30)

Annexure-IV
Home

Details of expenses Without any Bills

S.No. Particulars Remarks

Amount
Meal 11138.00
Labour 800.00
Loading & Unloading 420.00
Mechine 2210.00
1 Bills has not been found during our audit.
Stationary 245.00
Fule & Electricity 24757.00
Other Expenses 97265.00
Total Expenses of Shrawan 136835.00
Meal 16352.00
Labour 15000.00
Stationary 770.00
2 Bills has not been found during our audit.
Petrol & Disel 2300.00
Other 74780.00
Total Expenses of Bhadra 109202.00
Meal 13600.00
Mechine 2570.00
Stationary 665.00
3 Salary 418349.00 Bills has not been found during our audit.
Petrol & Disel 3570.00
3 Bills has not been found during our audit.

Other 159505.00
Total Expense of Ashoj 598259.00
Meal 11827.00
Mechine 3990.00
Stationary 330.00
4 Salary 322314.00 Bills has not been found during our audit.
Petrol & Disel 300.00
Other 103242.00
Total Expenses of Kartik 442003.00
Meal 7203.00
Mechine 1930.00
Stationary 180.00
Salary 322314.00
5 Bills has not been found during our audit.
Electricity Petrol & Disel 36069.00
Other 194403.00
Transportation Charges 340808.00
Total Expenses of Mangsir 902907.00
6 Meal 6958.00
Mechine 4222.00
Stationary 2765.00
Petrol & Disel 520.00
Bills has not been found during our audit.
Salary 51500.00
Transportation Charges 169278.00
Other 51463.00
Total Expenses of Paush 286706.00
Total Expenses Without Bills 2475912.00
 GROWMORE MERCHANT BANKER LIMITED

INTERNAL AUDIT (2070/04/01 TO 2070/09/30)

Annexure III

Details of Sundry Creditors

S.No. Sundry Creditors

Outstanding Balance (Rs)
Remarks
1 Abhisek Trade & Suppliers (14,364.00)
2 Dalmiya Print & packaging udyog (86,000.00)
These Creditor has been due for
3 Jyoti Polymer Industries (301,000.00) the period from 01/04/2070 to
4 Star Packaging India Pvt Ltd 48,000.00 30/09/2070
5 Nepal Birko Udhyog (100,000.00)
6 BAJRANG GENERAL SUPLIERS (37,817.00)
7 GURASH DISTILLERY (104,840.00)
8 MAYUR IMPEX 37,438.60
9 PUSHPANJALI WATCH AND ELECTRO CENTRE 2,599.00
10 SETI MAHAKALI OIL STORE (100,390.00)
11 SHREE SITARAM GLASS WORKS (152,000.00)
12 TIGER SONS GLASS INDUSTRIES PVT LTD. 3,706,509.23
13 TRILOCHAN OIL TRADERS 8,000.28
14 TRISHUL TRADE LINK 3,256,622.24
15 UGRATARA TECHNICAL GOODS SUPPLIERS 1,500.00
16 WESTERN RISING INDUSTRIES 32,632.75
17 Siddharth pet plast Industries 90,300.07
18 Girish Pantha 2,200.00
Total
 Details of Sundry Debtors

S.No. Sundry Debtors Outstanding Balance (Rs) Outstanding for month

1 Megha Marketing Pvt.Ltd. 5,579,971.45 6

2 Nav Durga Pipe and Bottle Industries 13,816.05 More Than 6 month
3 Pratyusha Trades & Suppliers 216,951.82 More Than 6 month
4 Sneha Trades & Suppliers 2,078,050.00 6
Total Amount 7,888,789.32

During the course of our audit we were informed that only Mega Marketing is the debtor but Nava Durga, Pratyusha and Sneha Traders
are also found as the debtor of Amrit Distillery.
 Amrit Distillery

INTERNAL AUDIT (2070/04/01 TO 2070/09/30)

Annexure VIII
Home

Details of non execution of decisions made by the Board

Board Meeting No. Date Resolutions passed Remarks

 Amrit Distillery

INTERNAL AUDIT (2070/04/01 TO 2070/09/30)

Annexure V
Home
No Calculation of TDS
Administrative Section
S.No. Observation details of previous report Per month(Rs) Total TDS (Rs)
1 TDS on House Rent Not Calculated 909.10 5454.60
TDS on Salary
a) Shrawan 2812.00
b) Bhadra 2698.00
2 c) Ashoj 2681.00 13781.00
d) Kartik 3080.00
e) Mangsir 2510.00
f) Paush Not Available

Factory Section
S.No. Observation details of previous report Per month(Rs) Total TDS (Rs)
TDS on Salary
a) Shrawan 939.00
b) Bhadra 1379.00
2 c) Ashoj 3135.00 15152.00
d) Kartik 3192.00
e) Mangsir 3487.00
f) Paush 3020.00
Total TDS 34387.60