AMBER Group

Findings, Recommendations and Action Plan:

Management Recommendations and
Ref Observations Risk Category Implications & Recommendations
Action Plan

1.0 Human resource & administration:

Findings:-

A. There is no checklist for maintaining personal 1. A checklist should be attached with

database of employees with chronological every personal file to health check of
paging. (Technical Worker) E.g. (Firoj database.
Ahmmed, Card No- 333, Fitter), (Md. Ibrahim
Khali, Card No- 358, Asst. Fitter) (Unit-1) &
(Unit-2) (Md. Eman Ali, Card No- 20299) 2. Personal file should be updated with
every related document.

B. Cash wages disbursing in November 2018 3. Wages should be pay in any banking or
amount BDT 3,564,881/= (Unit-1) & amount phone banking way like officers and
BDT 5,353,522/= (Unit-2) Production staff salaries & allowance.
Worker.

C. In our audit time we observed that verifier 4. Verifier must be cross check all the
signature in attendance card before end of the attendance card & with attendance
month. (Md. Mamun Hossain, Heat Setting, register, then they put his/her signature
Card No-15116) in attendance card after the end of
month.

D. During our audit period we observed that 5. Left without notice/resign file must

Amber Super Paper Ltd 5 Internal Audit Report Q1, 2019

 AMBER Group
Management Recommendations and
Ref Observations Risk Category Implications & Recommendations
Action Plan
Separately not Keep/maintain keep separately.
unemployed/resign file.Unit-1 Technical
Worker (Md. Nur Alom, Card No- 499, Fitter
Helper), (Md. Habbibur Rahman, Card No-
500, Fitter Helper), & (Durlov Chadra Das,
Card No- 503, Fitter Helper).

E. Individual national ID Card do not observe for 6. Employee recorded is to be updated

the below employees during our audit. with proper documentation.
(Mohammad Nashir Uddin, ID No- 0021-
010151, Asst. Officer Store), (Md. Arifur
Rahman, ID No- 0004-010151, Sr. Officer
Store) (unit- 1) & (Unit-2) (Md. Tofazzal
Hossain, ID No- 0077-020461, Sr. Lab
Assistant Quality)

2.0 Procurements of Goods & Service:

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 AMBER Group
Management Recommendations and
Ref Observations Risk Category Implications & Recommendations
Action Plan
Finding:- 1. Procurement department should be
made regular market visit report every
A. There is sporadic monthly market visit report end of the month for better price.
for comparing the purchase price. It is to be
regularly taken.

3.0 Finance (Bank Balance & Petty Cash):

Findings:- 1. Cash utilization as IOU for any kind of

emergency expenditure to be adjusted
A. IOU are pending are not settlement 5 person within specific time limit.
(Factory) total Tk. 19,18,566/=. (Details are
on attachment Annexure-01 A) 2. Some IOU taken from cash adjusted
partly which is irregular any cash taken
B. In head office cash IOU are pending are not to be adjusted by voucher or cash fully
settlement for long time (7 Person) total Tk. to square up the transaction.
27,74,502/=. (Details are on attachment
Annexure-01 B) 3. Long pending IOU should settle or
recover immediately.
C. During our audit we find that payment Other
sister concern loan amount Tk. 25,00,000/= 4. Not transacted within 2 years accounts
which has no authorized signature in should close immediately and for
payment sheet/IOU. balance to be utilized in any other
effective work.
D. During our audit we found that 2 IOU
payment sheet without approval signature. 5. Petty cash excess or shortage should be
(e.g. Md.Mahamudur Rahman, Officer, I-Pad adjusted immediately; it created
Purchase Tk. 65,000/= Date: 13-08-2018. & teeming and lading scope.
Silver Syndicate, C& F Bill, Tk. 20,000/=,
Date: 27-04-2019)

Amber Super Paper Ltd 7 Internal Audit Report Q1, 2019

 AMBER Group
Management Recommendations and
Ref Observations Risk Category Implications & Recommendations
Action Plan

E. Some Bank Accounts were not transaction

from long times. (Unit-01) has 3 accounts
closing balance accumulated Tk.
142,110.92/= & (Unit-02) has 2 accounts
Closing balance Accumulated Tk.
132,144.00/=. (Details are on attachment
Annexure-02)

F. During our audit we don't found fidelity

insurance for cash in vault & Cash in transit
(Head office & Factory).

G. During our physical verification of petty cash

on Head office found excess amount TK
245/=

4.0 Store and Inventory:

Findings:-
1. All floor/ garage back item should be
A. Identification cards are not available for included in the stock properly & any
some items especially in almirah selve. unusable item should be buy back or
take any decision immediately.
B. During our audit time we don’t found store
code in BIN card. 2. BIN card should maintain to record the
inventory items for proper
C. Goods send through returnable gate pass in management and control.
2018 & 2019 of 48 items of total 79 pcs
spare parts and other items and those items 3. All returnable goods should
don’t back to the company store till date. immediately back to the company and

Amber Super Paper Ltd 8 Internal Audit Report Q1, 2019

 AMBER Group
Management Recommendations and
Ref Observations Risk Category Implications & Recommendations
Action Plan
(Details are on attachment Annexure-03) responsibility to be fixed up for any
negligence duty.
D. Found many items are damaged/Floor return
with the good items in the store without any 4. Damage/ Floor return items & good
record. (Unit-1Fan Motor 1.7hp 9 Pecs & items should keep in separate place
Unit-2 Break Ring, Draw spring) with proper documentation in store or
place in scrape store separately.
E. Store are maintaining in different place.
5. Store should be maintained in one
F. During our audit time we found some sack place for more security & good store
are frayed/damage in store. management.
6. If possible scraps/wastages may keep
G. During our audit time we found that ABS in a shed or in a floor.
Software is not fully updated due to some 7. Avoide overwriting and fluid in any
technical error e.g. MR Serial numbers not register for accountability.
chronologically show.

H. During our audit we find that (Raw &

Chemical) SR issue from production floor
after use/consumption (store receive SR after
the day of use).

I. In our audit period we found scraps/wastages

was keep in open ground.

J. Using erasing and fluid on the Waste cotton

register.

5.0 Accounts Payables:

Findings:–

Amber Super Paper Ltd 9 Internal Audit Report Q1, 2019

 AMBER Group
Management Recommendations and
Ref Observations Risk Category Implications & Recommendations
Action Plan
1. Cash utilization as advance for any
A. During our audit period Advance against kind of emergency expenditure to be
purchase (Long Pending) (Unit-1) Amount adjusted within specific time limit.
Tk. 28,74,074/= & (Unit-2) Amount Tk.
58,05,734.23/= . (Details are on attachment
Annexure-04) 2. Long Pending Advance against
purchase and Advance against
B. During our audit period Advance against Construction Work should settle
Construction Work (Long Pending) (Unit- immediately.
1) Amount Tk. 150,000/= & (Unit-2)
Amount Tk. 172,000/=. Total amount Tk.
322,000/= (Details are on attachment
Annexure-05)

6.0 Supply Chain & Logistics:

Findings:-
1. We recommended to make CS for
A. There is no Comparative Statement (CS) 3 every purchase for accountability and
quotations for repairing Car. e.g. Swadesh Motor transparency and more competitive.
& Eng. Workshop, Date 02-01-2019 Bill No
19/01/006 amount 22,000/=. (Unit-1)

B. There is no Comparative Statement (CS) 3

quotations for repairing Car. e.g. M. Ali
Automobiles, Date 07-08-2018 Bill No
18/08/049 amount 94,000/=. (Unit-1)

7.0 Engineering:

Amber Super Paper Ltd 10 Internal Audit Report Q1, 2019

 AMBER Group
Management Recommendations and
Ref Observations Risk Category Implications & Recommendations
Action Plan
Findings:-

A. During our review we observe (Unit-1) 108

items amount of Tk. 822,044/= of 1. All items should be under central
mechanical items are found under inventory and there is scope for any
engineering department custody. (Details are Intermediate storage it is to be write
on attachment Annexure-07) back for ensure proper inventory
valuation & consumption considering
B. During our review we observe (Unit-2) 338 un-consumable items.
items amount of Tk. 4,009,303/= of
mechanical items are found under
engineering department custody. (Details are
on attachment Annexure-08)

8.0 Financial Statement Review:

Findings:-
1. Amber cotton mills need to a fixed
A. Preparation for closing of financial statement closing date for preparation of financial
is not fixing. statement.

B. During our audit we observed that Amber 2. Amber Cotton Mills Ltd should follow
Cotton Mills Ltd they are not fully follow accrual basis as per IAS (International
accrual basis accounting concept. Accounting Standard) / BAS
(Bangladesh accounting standard).
C. During our audit time we find that ABS Cash
Balance and Cash book Ledger balance show 3. Should be taken note sheet from
difference with Tk. 15,00,000/=. (Md. concerned department for any
Kamrul Islam withdraw this amount by 2 entertainment expenses.
cheque)

Amber Super Paper Ltd 11 Internal Audit Report Q1, 2019

 AMBER Group
Management Recommendations and
Ref Observations Risk Category Implications & Recommendations
Action Plan

D. During our audit we find that 130nos of

transaction amount Tk. 24,229,581/= which 4. Must be posted expenses with proper
supporting are missing. (Details are on head for see actual expenses scenery.
attachment Annexure-06)

E. Not found any note sheet from proper

department Entertainment Factory Date 28-
02-2018 Bill No 18/02/106 amount Tk.
8,153/=. (Unit-2)

F. Other Welfare / Agriculture expenses are

wrongly posting in Entertainment Factory
head. Dated- 31-10-2018, Bill no-18-10-161
amount Tk. 2,970/= (Unit-1)
5. JV Voucher/ Receive Voucher/ Bank
G. Other Welfare expenses including Payment Voucher should be signed by
Entertainment factory Tk 3,193/=, Bill No- authorized signatory before posting to
18-06-010, Dated- 24-06-2018, this types of the software or other way of posting.
expenditure booking avoided. (Unit-2)

H. Other Welfare expenses including

Entertainment factory Tk 650/=, Bill No-18-
01-075, Dated- 31-01-2018, this types of
expenditure booking avoided. (Unit-2)

I. We don’t find any authorized signature of

posting Store Consumption of JV Voucher
Dated: 28-02-2018, Voucher no- 18-02-2018,
amount Tk. 21,89,774.37/=. (Unit-1)
6. Budget Variance should analyze and

Amber Super Paper Ltd 12 Internal Audit Report Q1, 2019

 AMBER Group
Management Recommendations and
Ref Observations Risk Category Implications & Recommendations
Action Plan
J. We don’t find any authorized signature of monitoring monthly to control on the
Iris Design Ltd of Receive Voucher Dated: budget overshoot for reasoning.
05-12-2018, Voucher no- 18-12-30, amount
Tk.3,12,196.07/=. (Unit-1) 7. Long pending advance against salary &
wages may be received from liable
K. We don’t find any authorized signature of person.
Financial expenses of Bank Payment
Voucher Dated: 31-12-2018, Voucher no- 8. Any special case of expanses should
18-12-20, amount Tk. 58,26,117/=. (Unit-2) there have to be approved by MD Sir
on the bill.
L. There is no Revenue and capital expenditure
budget and actual expense for which no 9. Unit expenses must posting separately
variance analysis does not find. as individual expenses.

M. During our audit period Advance against

Salary & Wages (Long Pending) (Unit-1)
Amount Tk. 50,040/=. (Details are on 10. Pas Correction the entry immediately.
attachment Annexure-06)

N. Payment against Zakat 2018 we do not found 11. Contribution to other Sister Concern &
cash memo/bill and MD sir approval VR No- Investment is a positive sign to the
1785, Date: 12-06-2018 amount Tk. business but it be more healthy for
570,900/= (Unit-1) Amber Cotton Mills Ltd to reduces her
loan balance by this amount for more
O. Other unit expenses are mixed up VR No- vibrant.
672, Dated: 18-01-2018 Amount Tk. 5,626/=
(Unit-2)

P. Posting error JV Voucher no18-01-151,

Dated: 31-01-2018, Amount Tk. 2,000/= & 12. Amber Cotton Mills Ltd management
3070/=. should care about profitability analysis

Amber Super Paper Ltd 13 Internal Audit Report Q1, 2019

 AMBER Group
Management Recommendations and
Ref Observations Risk Category Implications & Recommendations
Action Plan
unit wise and prepare yearly financial
Q. During our audit we observed that Amber analysis report for show financial
Cotton Mills Ltd (Unit-1 & 2) Contribute to movement analysis.
other Sister Concern Amount Tk.
180,805,104/= (Favorable: 180,805,104 &
Unfavorable: 747,041,535) (Details are on
attachment Annexure-11)

R. We observed that Amber Cotton Mills did

not prepared yearly financial analysis report.
As per prepared Financial Accounts we
observed that GP (Gross Profit) in Unit-2 is
less than Unit-1 by 1.58% which
management can find out the causes to
analysis the variable and overhead
expenditure to make Unit-2 more profitable.

9.0 Health & Safety (Compliances Issue):

1. A robust Health & Safety policy
Findings:- should introduce to get guidelines
about the ensuring the Hazard
A. 5S is not done for office, observed Server Identification, wearing of PPE,
room are high hazard. Visibility of Safety signage, safety
awareness.
B. Sufficient fire extinguishers are not available
to reduce the fire loss. 2. Safety vest should wear by Fire rescue
team to easily identify them.
C. We don’t find any safety committee
(Evacuation/rescue team, Fire fighting team 3. Near miss should report the more near
& First aid team) for safety awareness to miss will reporting and action taken
take possible action in case of fire or any thereon the probability of occurring of

Amber Super Paper Ltd 14 Internal Audit Report Q1, 2019

 AMBER Group
Management Recommendations and
Ref Observations Risk Category Implications & Recommendations
Action Plan
unsafe. accident will be reduced.

4. Showing safety video can be ideal way

to make aware about work safety.

5. Providing visitor safety briefing and

safety direction on visitor card can
show the priority of safety first of the
unit.

6. Monthly safety bulletin can circulate

about the awareness of safety.

10.0 Fixed Assets Management:

Finding:-
1. A Fixed Assets recording registers to
A. There is no fixed asset register manual or be introducing to preparation of FA
computerized system to check physical status schedule (acquisition process, Disposal
of assets. process, Transfer or movement of fixed
assets etc).

11.0 Accounts Receivable:

Finding:-
1. All debtors outstanding should recover

Amber Super Paper Ltd 15 Internal Audit Report Q1, 2019

 AMBER Group
Management Recommendations and
Ref Observations Risk Category Implications & Recommendations
Action Plan
A. We Observing long pending outstanding immediately with intimation to us.
receivable from 2016 or more to current date
at about TK 36,344,932.21/= (in which case 2. Aging of long pending debtors to be
amount Tk. 30,118,699/=) (Unit-1) & TK. prepared and outstanding should
42,825,820.4/= (in which case amount Tk.
40,230,991/=) (Unit-2). (Details are on recover immediately or responsibility
attachment Annexure-09 & 10) to be fixed up to the person concerned.

B. During our audit we observed that total

Market return 169.572 ton (07-03-19 to 14-
10-19) which 100 GSM 27” 62 Roll 15.715
ton paper return from customer reason of low
stiffness after resize 9” by customer. (Details
are on attachment Annexure-09)

12.0 Production:

Finding:-

A. During our audit we found that re-

process 2,216.057ton which production
cost (Filler & Chemicals) Tk

Amber Super Paper Ltd 16 Internal Audit Report Q1, 2019

 AMBER Group
Management Recommendations and
Ref Observations Risk Category Implications & Recommendations
Action Plan
1,60,13,779. (Details are on attachment
Annexure-09)

B. During our audit we found that 8.400 ton

paper are excess production over order.
(Details are on attachment Annexure-
09)

Annexure
Annexure-01(A)
Amber Super Paper Ltd.
Long Pending IOU (Factory)
SL. NO. of
From Date Name of the Drawer Designation Purpose/ Particulars of Payments Amount Remarks
NO. Drawing
Md. Nazrul Islam
1 4-08-2019 6 Sr. Officer - Purchase Purchase 268,055
Polash.
2 10-05-2019 20 Md. Serajul Islam. Officer - Purchase Purchase 1,125,691
3 23-09-2019 31 Md. Imam Hossain Asst. Officer - Purchase Purchase 499,319
4 18-06-2019 1 Md. Didarul Bashar DM-VAT VAT purpose 13,910
5 11-07-2019 4 Md. Mizan Interpreter Interpreter (Chinese Guest received) 11,591
Total 19,18,566

Annexure-01(B)

Amber Super Paper Ltd 17 Internal Audit Report Q1, 2019

 AMBER Group
Amber Super Paper Ltd.
Long Pending IOU (Head Office)
SL. NO. of
From Date Name of the Drawer Designation Purpose/ Particulars of Payments Amount Remarks
NO. Drawing
1 09/07/2019 1 Md. Didar Hossain Sr. Manager EPB License renewal fees 3,000
2 19/03/2018 2 Md. Mahamudur Rahman Officer Purchase new I phone & I Pad 72,500
3 16-08-2018 2 Imam Hosen Asst. officer uPVC Pipe & elbow and Tyre solid 69,202
4 29-11-2018 1 Amber Board Mills Ltd Sister concern Loan 25,00,000
5 27-04-2019 1 Silver Syndicate C & F Party C & F Bill 20,000
6 28-07-2019 3 S.M. Salim Sarwar Asst. Manager SAFTA Form & Pay order 55,000
7 02-09-2019 2 Md. Jalal Ahmed Sr. Officer Tax, Fitness 52,800
Total 27,72,502

Annexure-02
Amber Super Paper Ltd.
Bank Accounts are not transaction from long times
SL. NO. Unit Bank Name Account Number Closing Balance Last Transaction Date

Total

Total 132,144.00

Amber Super Paper Ltd 18 Internal Audit Report Q1, 2019

 AMBER Group

Annexure-03
Amber Super Paper Ltd.
Returnable Goods List
SL.
Date Name of bearer Name of Goods GP NO Qty Remarks
NO.
1 04.01.2018 Palash Coupling 35 1 Pcs
2 30.01.2018 Mr. Roni (Driver) Universal Shaft OD 165 mm 36 2 Pcs
3 31.01.2018 Mr. Siralju Argon Welding Mechine 37 1 Set
4 04.02.2018 Mr. Roni (Driver) Rope Pulley OD 350, 250, 350 38 3 Pcs
5 20.02.2018 Mr. Roni (Driver) Rope Pulley OD 250, 41 4 Set
6 18.03.2018 Mohamod Ali Hydrolic Hose pipe 1.5'' 43 1 Pcs
7 Abul Hossain 3.05rm Shield Cable 3500mtr
21.03.2018 45
8 11x0.35 rm Shield Cable 1100mtr
9 12.04.2018 Jakir Blower Fan 48 1Pcs
10 Mr. Roni (Driver) MS Conveir Plate 10 Pcs
22.04.2018 49
11 Hidrolic Pip 2 Pcs

Amber Super Paper Ltd 19 Internal Audit Report Q1, 2019

 AMBER Group
SL.
Date Name of bearer Name of Goods GP NO Qty Remarks
NO.
12 12.07.2018 Shahadad Flexiable Rubber Cupling OD 400 Id 290 117 1 Pcs
13 21.07.2018 Palash Stem Glove Bulbe 8'' & 3" 121 2 Pcs
14 09.08.2018 Shirajul Sumber Sibal Pump 30kw 126 1 Pcs
15 01.09.2018 Shirajul Motor 131 1 Pcs
16 11.06.2018 Mohamod Ali Cloth 350x1600mm 105 2 Pcs
17 14.06.2018 Clasic Auto Sitop Power Supply 106 1 Pcs
18 22.06.2018 Palash 4'' Granding Machine 107 1 Pcs
19 27.06.2018 Shirajul Load cell 111 1 Pcs
20 01.07.2018 Clasic Auto Power Internet Face Carde Simance 112 3 Pcs
21 23.07.2018 Alamin DC Driver 6RA8018-6DB62 123 1 Pcs
22 30.08.2018 Clasic Auto Moris Card SL N595418 P-487207 130
23 ABC 5Kg
16.09.2018 134
24 Foam 10 liter
25 31.10.2018 Shirajul Ware Part OSC Shower Values 142 1 Pcs
26 10.12.2018 Palash Syntsetic Fate belt 202 1 Pcs
27 09.12.2018 Ali (Utility) Ac In Door & Out Door 1 ton 201 2 Pcs
28 17.12.2018 Shirajul Sumber Sibal Pump 22kw 206 1 Pcs
29 20.12.2018 Shirajul Ball Bearing 6312C3 207 3 Pcs
30 Ali (Utility) A/C PCB 1 Pcs
16.01.2019 213
31 Control Room Runer 2 Pcs
32 19.01.2019 Calender Soft Rool OD 681mm 215 1 Pcs
33 Ali (Utility) Celing Fan 56" 2 Pcs
13.03.2019 225
34 Energy Bulb 2 Pcs
35 Sifuddin LP Gas 3 Pcs
14.03.2019 227
36 Oxigen Cylinder 2 Pcs
37 Palash Impeller OD 176.5 1 Pcs
38 28.03.2019 Centrifugal Pump Body 231 2 Pcs
39 CS Print 4 Pcs
40 10.04.2019 Ali (Utility) AC Power Circite Board 233 1 Pcs

Amber Super Paper Ltd 20 Internal Audit Report Q1, 2019

 AMBER Group
SL.
Date Name of bearer Name of Goods GP NO Qty Remarks
NO.
41 16.04.2019 Palash Brash Implier OD-205 ID 25 234 1 Pcs
42 22.04.2019 Jahangir Computer 235 1 Set
43 01.12.2018 Shirajul Singale Acting Cyclender 149 1 Pcs
44 12.05.2019 Shifuddin Pickup Roll OD 815mm 242 1 Pcs
45 25.05.2019 Shakhwat Tyre 28x9-15 248 4 Pcs
46 Rony (Driver) Rotary Join Assemble With Prasser Plate 1 Pcs
47 01.07.2019 Tyre Cupling 230x150x70mm 905 1Pcs
48 Wood Parten Size OD-330 mm Id 105mm 1Pcs
Total 79 Pcs

Annexure-04
Amber Super Paper Ltd.
Advance against purchase
SL.
Unit Particulars Date Amount Remarks
NO.
1
2
3
4
5
6
7
Total
1 Unit-2
2
3
4

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 AMBER Group
5
6
7
8
9
Total
Grand Total

Annexure-05
Amber Super Paper Ltd.
Advance against Construction Work
SL. NO. Unit Particulars Date Amount Remarks
1
2
3
Total 322,000

Annexure-06
Amber Super Paper Ltd.
Advance against Salary & Wages
SL. NO. Unit Particulars Date Amount Remarks
1 Unit-1

Amber Super Paper Ltd 22 Internal Audit Report Q1, 2019

 AMBER Group
2
3
4
Total 50,040

Annexure-07
SL.
Date Voucher No
NO.
1 31.05.2016 ASPL-CPVF-05-16-0001
2 25.09.2016 ASPL-CPVF-09-16-0013
3 16.10.2016 ASPL-CPVF-10-16-0004
4 10.11.2016 ASPL-CPVF-11-16-0008
5 05.12.2016 ASPL-CPVF-12-16-0035
6 05.01.2017 ASPL-CPVF-01-17-0012
7 18.01.2017 ASPL-CPVF-01-17-0023
8 21.01.2017 ASPL-CPVF-01-17-0030
9 21.01.2017 ASPL-CPVF-01-17-0040
10 25.01.2017 ASPL-CPVF-01-17-0036
11 26.01.2017 ASPL-CPVF-01-17-0039
12 26.01.2017 ASPL-CPVF-01-17-0041
Amber Super Paper Ltd.
Missing List (Transaction Supporting)
Particulars Ledger Details Amount Remarks
Paid to Mr Kawser Agt 6.325 Bigha Land Per 11,642,300
Bigha tk 45,00,000/- + Reg Cost Tk 2379800/-
Mr. Kawser-Manager Estate -->(11642300.00 Dr)
IOU Adjusted agt Mr Palash for Tools Purchase Mr. Palash-Officer Purchase -Inv -->(283292.00 Dr) 283,292
Paid to kamal Enterprise agt Turbine Breaking & 100,000
Process House Machine foundation
M/S. Kamal Enterprise -->(100000.00 Dr)
Paid to Tumpa Enterprise for Hammering 20,000
Machine
Tumpa Enterprise -->(20000.00 Dr)
Paid to Mukul for Daily Labor Bill Process House-WIP -->(90059.00 Dr) 90,059
Paid to Mukul for Daily Labor Bill Process House-WIP -->(87316.00 Dr) 87,316
Paid to Tumpa Enterprise for Turbine Casting 200,000
Breaking
Tumpa Enterprise -->(200000.00 Dr)
Daily Labor Bill worked at Process Building Process House-WIP -->(68080.00 Dr) 68,080
Paid to Mr. Didar for Office exp for VISA 3,900
Recomandation cost of Mr Balbir Sing
Foreign Erector Expense -->(3900.00 Dr)
Paid to MD Arif for Daily Labor Bill Process House-WIP -->(10800.00 Dr) 10,800
Paid to Azmir Container for Container Cost Agt L/C no-3053-1602-0068-JBL-15 & 10 Ton Double 23,500
LC-16020068 Girder Overhead Crane -->(23500.00 Dr)
Paid to Azmir Container for Container Cost Agt L/C no-3053-1602-0068-JBL-15 & 10 Ton Double 23,500
LC-16020068 Girder Overhead Crane -->(23500.00 Dr)

Amber Super Paper Ltd 23 Internal Audit Report Q1, 2019

 AMBER Group
SL.
Date Voucher No Particulars Ledger Details Amount Remarks
NO.
Paid to Azmir Container for Container Cost Agt L/C no-3053-1602-0068-JBL-15 & 10 Ton Double 23,500
13 26.01.2017 ASPL-CPVF-01-17-0042
LC-16020068 Girder Overhead Crane -->(23500.00 Dr)
Paid to Azmir Container for Machine Carrying L/C no-3053-1602-0060-JBL-Paper Making Plant -- 18,400
14 04.02.2017 ASPL-CPVF-02-17-0013
agt LC no-16020060 >(18400.00 Dr)
Paid to Azmir Container for Machine Carrying L/C no-3053-1602-0060-JBL-Paper Making Plant -- 23,300
15 04.02.2017 ASPL-CPVF-02-17-0015
agt LC no-16020060 >(23300.00 Dr)
Paid to rahat Enterprise for Sylhet Sand MRR - 8,997
16 13.02.2017 ASPL-CPVF-02-17-0046
168
Rahat Enterprise -->(8997.00 Dr)
17 06.03.2017 ASPL-CPVF-03-17-0013 Paid to Mukul for Daily Labor Daily Labor Bill (Administrative) -->(37739.00 Dr) 37,739
18 09.05.2017 ASPL-CPVF-05-17-0005 paid to mr mukul for daily labor for construction Process House-WIP -->(29573.00 Dr) 29,573
19 11.07.2017 ASPL-CPVF-07-17-0044 iou adjusted to mr imam Foreign Erector Expense -->(13988.00 Dr) 13,988
Mr. Serajul Islam-Asstt. Officer-Purchase -Inv -- 700
20 24.08.2017 ASPL-CPVF-08-17-0080 i.o.u adjusted to mr.serajul for local purchase
>(700.00 Dr)
21 31.08.2017 ASPL-CPVF-08-17-0104 paid to Mukul for labor bill process building Process House-WIP -->(78512.00 Dr) 78,512
22 09.10.2017 ASPL-CPVF-10-17-0037 Staffs officers & workers salary & wages 2017 Provision for Salary -->(384231.00 Dr) 384,231
Cash paid to Shamim ,Shahed & mukul for daily 164,000
23 01.11.2017 ASPL-CPVF-11-17-0003
labor for process building civil works
Process House-WIP -->(164000.00 Dr)
24 11.12.2017 ASPL-CPVF-12-17-0041 Cash paid to polash for local purchase Mr. Palash-Officer Purchase -Inv -->(5760.00 Dr) 5,760
25 21.12.2017 ASPL-CPVF-12-17-0076 Cash paid against daily labor for workers Process House-WIP -->(26950.00 Dr) 26,950
26 28.12.2017 ASPL-CPVF-12-17-0105 Cash paid against daily labor for workers Daily Labor Bill (Administrative) -->(5000.00 Dr) 500
27 09.01.2018 ASPL-CPVF-01-18-0021 Cash paid to polash for local purchase Mr. Palash-Officer Purchase -Inv -->(27600.00 Dr) 27,600
Mr. Imam- Asstt. Officer Purchase-Inv -->(24734.00 24,734
28 15.01.2018 ASPL-CPVF-01-18-0039 Cash Paid to Mr.imam for local purchase
Dr)
Mr. Serajul Islam-Asstt. Officer-Purchase -Inv -- 22,520
29 28.01.2018 ASPL-CPVF-01-18-0080 Cash paid to Serajul for local purchase
>(22520.00 Dr)
Mr. Serajul Islam-Asstt. Officer-Purchase -Inv -- 18,500
30 28.01.2018 ASPL-CPVF-01-18-0081 Cash paid to Serajul for local purchase
>(18500.00 Dr)
Mr. Serajul Islam-Asstt. Officer-Purchase -Inv -- 16,330
31 28.01.2018 ASPL-CPVF-01-18-0082 Cash paid to Serajul for local purchase
>(16330.00 Dr)
Mr. Serajul Islam-Asstt. Officer-Purchase -Inv -- 22,880
32 28.01.2018 ASPL-CPVF-01-18-0083 Cash paid to Serajul for local purchase
>(22880.00 Dr)
Staffs officers & workers salary & wages 2018- 11,742
33 08.02.2018 ASPL-CPVF-02-18-0015
January
Provision for Salary -->(11742.00 Dr)
Mr. Imam- Asstt. Officer Purchase-Inv -->(4700.00 4,700
34 14.02.2018 ASPL-CPVF-02-18-0042 I.O.U adjusted to Mr.Imam
Dr)

Amber Super Paper Ltd 24 Internal Audit Report Q1, 2019

 AMBER Group
SL.
Date Voucher No Particulars Ledger Details Amount Remarks
NO.
Mr. Serajul Islam-Asstt. Officer-Purchase -Inv -- 38,210
35 27.02.2018 ASPL-CPVF-02-18-0086 I.O.U adjusted to Mr.Serajul
>(38210.00 Dr)
Mr. Serajul Islam-Asstt. Officer-Purchase -Inv -- 24,500
36 27.02.2018 ASPL-CPVF-02-18-0088 I.O.U adjusted to Mr.Serajul
>(24500.00 Dr)
Mr. Serajul Islam-Asstt. Officer-Purchase -Inv -- 29,840
37 28.02.2018 ASPL-CPVF-02-18-0091 I.O.U adjusted to Mr.Serajul
>(29840.00 Dr)
Cash paid to Shamim for daily labor for process 50,000
38 28.02.2018 ASPL-CPVF-02-18-0092
building civil works
Process House-WIP -->(50000.00 Dr)
Mr. Serajul Islam-Asstt. Officer-Purchase -Inv -- 28,330
39 28.02.2018 ASPL-CPVF-02-18-0094 I.O.U adjusted to Mr.Serajul
>(28330.00 Dr)
40 22.03.2018 ASPL-CPVF-03-18-0075 Cash Paid to Nabil Enterprise for civil sands M/S Nobina Enterprise -->(10065.00 Dr) 10,065
Mr. Imam- Asstt. Officer Purchase-Inv -->(4700.00 4,700
41 03.04.2018 ASPL-CPVF-04-18-0006 I.O.U adjusted to Mr.Imam
Dr)
Cash paid to The Constructive Engineering W/O 75,000
42 22.04.2018 ASPL-CPVF-04-18-0048
No:2018/06 for finished godown works
The Constructive Engineers -->(75000.00 Dr)
43 28.04.2018 ASPL-CPVF-04-18-0058 Carrying Charges Civil Bricks Carrying & Handling (Admin) -->(3500.00 Dr) 3,500
44 28.04.2018 ASPL-CPVF-04-18-0059 Entertainment for labor Entertainment-Admin -->(350.00 Dr) 350
Mr. Imam- Asstt. Officer Purchase-Inv -->(1750.00 1,750
45 28.04.2018 ASPL-CPVF-04-18-0064 I.O.U Adjusted to Mr.Imam
Dr)
46 28.04.2018 ASPL-CPVF-04-18-0069 I.O.U Adjusted to Mr.Polash Mr. Palash-Officer Purchase -Inv -->(35255.00 Dr) 35,255
Cash Paid to Mr.Laheri against Erection 500,000
47 21.05.2018 ASPL-CPVF-05-18-0021
Purposes
H.S. Associates-Laheri -->(500000.00 Dr)
Cash Paid to M/S Nabina Enterprise for sands 14,915
48 28.05.2018 ASPL-CPVF-05-18-0065
supplying
M/S Nobina Enterprise -->(14915.00 Dr)
Mr. Imam- Asstt. Officer Purchase-Inv -->(38820.00 38,820
49 31.05.2018 ASPL-CPVF-05-18-0074 i.o.u Adjusted to mr.Imam
Dr)
50 03.06.2018 ASPL-CPVF-06-18-0002 i.o.u Adjusted to mr.polash Mr. Palash-Officer Purchase -Inv -->(42844.00 Dr) 42,844
51 05.06.2018 ASPL-CPVF-06-18-0025 Daily Labor for process Building Daily Labor Bill (Administrative) -->(18437.00 Dr) 18,437
52 05.06.2018 ASPL-CPVF-06-18-0048 Daily Labor for process Building Daily Labor Bill (Administrative) -->(1200.00 Dr) 1,200
53 12.06.2018 ASPL-CPVF-06-18-0053 Daily Labor for process Building Daily Labor Bill (Administrative) -->(3500.00 Dr) 3,500
54 30.06.2018 ASPL-CPVF-06-18-0093 i.o.u Adjusted to mr.polash Mr. Palash-Officer Purchase -Inv -->(31273.00 Dr) 31,273
55 30.06.2018 ASPL-CPVF-06-18-0094 i.o.u Adjusted to mr.polash Mr. Palash-Officer Purchase -Inv -->(142000.00 Dr) 142,000
56 17.08.2018 ASPL-CPVF-08-18-0041 i.o.u Adjusted to mr.polash Mr. Palash-Officer Purchase -Inv -->(64240.00 Dr) 64,240
Mr. Imam- Asstt. Officer Purchase-Inv -->(75800.00 75,800
57 17.08.2018 ASPL-CPVF-08-18-0042 i.o.u Adjusted to mr.Imam
Dr)

Amber Super Paper Ltd 25 Internal Audit Report Q1, 2019

 AMBER Group
SL.
Date Voucher No Particulars Ledger Details Amount Remarks
NO.
58 17.08.2018 ASPL-CPVF-08-18-0045 i.o.u Adjusted to mr.imam Mr. Palash-Officer Purchase -Inv -->(48560.00 Dr) 48,560
59 17.08.2018 ASPL-CPVF-08-18-0050 i.o.u Adjusted to mr.polash Mr. Palash-Officer Purchase -Inv -->(117535.00 Dr) 117,535
Mr. Serajul Islam-Asstt. Officer-Purchase -Inv -- 154,265
60 19.08.2018 ASPL-CPVF-08-18-0053 i.o.u Adjusted to mr.Serajul
>(154265.00 Dr)
Mr. Serajul Islam-Asstt. Officer-Purchase -Inv -- 86,005
61 19.08.2018 ASPL-CPVF-08-18-0054 i.o.u Adjusted to mr.Serajul
>(86005.00 Dr)
Cash paid to Mr Polash for Core Pipe & 600,000
62 19.08.2018 ASPL-CPVF-08-18-0056
Mechanical Parts Purpose
Mr. Palash-Officer Purchase -Inv -->(600000.00 Dr)
Cash paid to Serajul for Electrical Parts & Mr. Serajul Islam-Asstt. Officer-Purchase -Inv -- 200,000
63 19.08.2018 ASPL-CPVF-08-18-0057
Equipments >(200000.00 Dr)
Cash paid to Mr.Imam for Eid ul Azha Cow Mr. Imam- Asstt. Officer Purchase-Inv -->(150000.00 150,000
64 20.08.2018 ASPL-CPVF-08-18-0058
Purchase Dr)
Mr. Serajul Islam-Asstt. Officer-Purchase -Inv -- 130,300
65 20.08.2018 ASPL-CPVF-08-18-0059 i.o.u Adjusted to mr.Serajul
>(130300.00 Dr)
Mr. Serajul Islam-Asstt. Officer-Purchase -Inv -- 44,500
66 20.08.2018 ASPL-CPVF-08-18-0060 i.o.u Adjusted to mr.Serajul
>(44500.00 Dr)
Mr. Serajul Islam-Asstt. Officer-Purchase -Inv -- 66,000
67 20.08.2018 ASPL-CPVF-08-18-0061 i.o.u Adjusted to mr.Serajul
>(66000.00 Dr)
Mr. Serajul Islam-Asstt. Officer-Purchase -Inv -- 55,435
68 20.08.2018 ASPL-CPVF-08-18-0064 i.o.u Adjusted to mr.Serajul
>(55435.00 Dr)
Mr. Serajul Islam-Asstt. Officer-Purchase -Inv -- 123,160
69 20.08.2018 ASPL-CPVF-08-18-0065 i.o.u Adjusted to mr.Serajul
>(123160.00 Dr)
70 12.09.2018 ASPL-CPVF-09-18-0088 Overtime June-2018 Overtime-Worker-Admin -->(554082.00 Dr) 554,082
71 16.09.2018 ASPL-CPVF-09-18-0078 Cash paid for paper delivery Transportation for Delivery -->(50000.00 Dr) 50,000
Mr. Imam- Asstt. Officer Purchase-Inv -->(145580.00 145,580
72 26.09.2018 ASPL-CPVF-09-18-0112 i.o.u Adjusted to mr.Imam
Dr)
Mr. Serajul Islam-Asstt. Officer-Purchase -Inv -- 42,630
73 26.09.2018 ASPL-CPVF-09-18-0113 i.o.u Adjusted to mr.Serajul
>(42630.00 Dr)
Cash paid to Siddique Transportation for Paper 55,600
74 16.10.2018 ASPL-CPVF-10-18-0131
delivery
Transportation for Delivery -->(55600.00 Dr)
75 18.10.2018 ASPL-CPVF-10-18-0050 Conveyance to masudur-finishing Travel & Conveyance -->(380.00 Dr) 380
Mr. Serajul Islam-Asstt. Officer-Purchase -Inv -- 124,025
76 22.10.2018 ASPL-CPVF-10-18-0137 i.o.u Adjusted to mr.Serajul
>(124025.00 Dr)
Mr. Serajul Islam-Asstt. Officer-Purchase -Inv -- 87,885
77 23.10.2018 ASPL-CPVF-10-18-0156 i.o.u Adjusted to mr.Serajul
>(87885.00 Dr)
78 23.10.2018 ASPL-CPVF-10-18-0171 i.o.u Adjusted to mr.Serajul Mr. Serajul Islam-Asstt. Officer-Purchase -Inv -- 99,810

Amber Super Paper Ltd 26 Internal Audit Report Q1, 2019

 AMBER Group
SL.
Date Voucher No Particulars Ledger Details Amount Remarks
NO.
>(99810.00 Dr)
Mr. Serajul Islam-Asstt. Officer-Purchase -Inv -- 97,052
79 24.10.2018 ASPL-CPVF-10-18-0061 i.o.u Adjusted to mr.Serajul
>(97052.00 Dr)
Mr. Serajul Islam-Asstt. Officer-Purchase -Inv -- 89,100
80 24.10.2018 ASPL-CPVF-10-18-0062 i.o.u Adjusted to mr.Serajul
>(89100.00 Dr)
Mr. Serajul Islam-Asstt. Officer-Purchase -Inv -- 75,280
81 24.10.2018 ASPL-CPVF-10-18-0162 i.o.u Adjusted to mr.Serajul
>(75280.00 Dr)
Mr. Serajul Islam-Asstt. Officer-Purchase -Inv -- 99,260
82 24.10.2018 ASPL-CPVF-10-18-0163 i.o.u Adjusted to mr.Serajul
>(99260.00 Dr)
Mr. Serajul Islam-Asstt. Officer-Purchase -Inv -- 5,000
83 24.10.2018 ASPL-CPVF-10-18-0167 i.o.u Adjusted to mr.Serajul
>(5000.00 Dr)
Cash paid to Fahad Enterprise against Kraft 50,000
84 27.10.2018 ASPL-CPVF-10-18-0073
Paper
Amber Kraft Paper Ltd. -->(50000.00 Dr)
Mr. Imam- Asstt. Officer Purchase-Inv -->(145440.00 145,440
85 29.10.2018 ASPL-CPVF-10-18-0084 i.o.u Adjusted to mr.Imam
Dr)
Mr. Imam- Asstt. Officer Purchase-Inv -->(92860.00 92,860
86 29.10.2018 ASPL-CPVF-10-18-0085 i.o.u Adjusted to mr.imam
Dr)
Cash paid to Amber Kraft Paper for piling labor 10,000
87 30.10.2018 ASPL-CPVF-10-18-0092
bill
Amber Kraft Paper Ltd. -->(10000.00 Dr)
Mr. Imam- Asstt. Officer Purchase-Inv -->(97000.00 97,000
88 31.10.2018 ASPL-CPVF-10-18-0099 i.o.u Adjusted to mr.imam
Dr)
Mr. Serajul Islam-Asstt. Officer-Purchase -Inv -- 44,000
89 31.10.2018 ASPL-CPVF-10-18-0100 i.o.u Adjusted to mr.Serajul
>(44000.00 Dr)
Mr. Serajul Islam-Asstt. Officer-Purchase -Inv -- 89,750
90 31.10.2018 ASPL-CPVF-10-18-0106 i.o.u Adjusted to mr.Serajul
>(89750.00 Dr)
Mr. Imam- Asstt. Officer Purchase-Inv -->(104500.00 104,500
91 31.10.2018 ASPL-CPVF-10-18-0108 i.o.u Adjusted to mr.imam
Dr)
Mr. Serajul Islam-Asstt. Officer-Purchase -Inv -- 84,720
92 31.10.2018 ASPL-CPVF-10-18-0109 i.o.u Adjusted to mr.Serajul
>(84720.00 Dr)
Mr. Serajul Islam-Asstt. Officer-Purchase -Inv -- 78,685
93 31.10.2018 ASPL-CPVF-10-18-0110 i.o.u Adjusted to mr.Serajul
>(78685.00 Dr)
L/C no-3053-1799-00006-Local-JBL-ETP Set up -- 47,168
94 31.10.2018 ASPL-CPVF-10-18-0118 Making for ETP Railing labor bill
>(47168.00 Dr)
95 31.10.2018 ASPL-CPVF-10-18-0125 i.o.u Adjusted to mr.polash Mr. Palash-Officer Purchase -Inv -->(133630.00 Dr) 133,630
Mr. Imam- Asstt. Officer Purchase-Inv -->(9510.00 9,510
96 31.10.2018 ASPL-CPVF-10-18-0170 i.o.u Adjusted to mr.imam
Dr)
97 12.11.2018 ASPL-CPVF-11-18-0119 Local purchase & contractors bill Amber Kraft Paper Ltd. -->(184000.00 Dr) 184,000

Amber Super Paper Ltd 27 Internal Audit Report Q1, 2019

 AMBER Group
SL.
Date Voucher No Particulars Ledger Details Amount Remarks
NO.
98 15.11.2018 ASPL-CPVF-11-18-0120 local purchase labor bill & contractors billl Amber Kraft Paper Ltd. -->(205000.00 Dr) 205,000
99 20.11.2018 ASPL-CPVF-11-18-0053 Vat to Govt Vat Current Account -->(400000.00 Dr) 400,000
100 20.11.2018 ASPL-CPVF-11-18-0054 Loan to Amber Kraft Paper Amber Kraft Paper Ltd. -->(115000.00 Dr) 115,000
Mr. Imam- Asstt. Officer Purchase-Inv -->(50175.00 50,175
101 21.11.2018 ASPL-CPVF-11-18-0057 i.o.u Adjusted to mr.imam
Dr)
Mr. Imam- Asstt. Officer Purchase-Inv -->(129927.00 129,927
102 21.11.2018 ASPL-CPVF-11-18-0058 i.o.u Adjusted to mr.imam
Dr)
Mr. Imam- Asstt. Officer Purchase-Inv -->(75898.00 75,898
103 21.11.2018 ASPL-CPVF-11-18-0059 i.o.u Adjusted to mr.imam
Dr)
Mr. Imam- Asstt. Officer Purchase-Inv -->(45000.00 45,000
104 21.11.2018 ASPL-CPVF-11-18-0052 i.o.u Adjusted to mr.imam
Dr)
105 26.11.2018 ASPL-CPVF-11-18-0121 Local purchase & contractors bill Amber Kraft Paper Ltd. -->(100000.00 Dr) 100,000
106 28.11.2018 ASPL-CPVF-11-18-0122 Local purchase labor bill & contractors purposes Amber Kraft Paper Ltd. -->(200000.00 Dr) 200,000
107 02.12.2018 ASPL-CPVF-12-18-0002 for conveyance Travel & Conveyance -->(2270.00 Dr) 2,270
108 04.12.2018 ASPL-CPVF-12-18-0007 For daily labor Daily Labor Bill (Administrative) -->(16415.00 Dr) 16,415
Mr. Imam- Asstt. Officer Purchase-Inv -->(4250.00 4,250
109 13.12.2018 ASPL-CPVF-12-18-0040 local purchase to mr.imam
Dr)
110 20.12.2018 ASPL-CPVF-12-18-0062 i.o.u Adjusted to mr.polash Mr. Palash-Officer Purchase -Inv -->(19992.00 Dr) 1,992
111 27.12.2018 ASPL-CPVF-12-18-0111 i.o.u Adjusted to mr.Serajul Printing & Stationery (Admin) -->(3630.00 Dr) 3,630
112 27.12.2018 ASPL-CPVF-12-18-0116 i.o.u Adjusted to mr.polash Mr. Palash-Officer Purchase -Inv -->(13110.00 Dr) 13,110
Mr. Imam- Asstt. Officer Purchase-Inv -->(31690.00 31,690
113 29.12.2018 ASPL-CPVF-12-18-0124 i.o.u Adjusted to mr.imam
Dr)
Mr. Imam- Asstt. Officer Purchase-Inv -->(98350.00 98,350
114 29.12.2018 ASPL-CPVF-12-18-0128 i.o.u Adjusted to mr.imam
Dr)
Mr. Imam- Asstt. Officer Purchase-Inv -->(82105.00 82,105
115 29.12.2018 ASPL-CPVF-12-18-0132 i.o.u Adjusted to mr.imam
Dr)
116 29.12.2018 ASPL-CPVF-12-18-0136 unloading labor bill Load & Unloading -->(1500.00 Dr) 1,500
117 29.12.2018 ASPL-CPVF-12-18-0138 Advance to Priti Enterprise for paper delivery Transportation for Delivery -->(50000.00 Dr) 50,000
118 29.12.2018 ASPL-CPVF-12-18-0140 for medicine purposes to workers Medicine Expense -->(14585.00 Dr) 14,585
119 31.12.2018 ASPL-CPVF-12-18-0145 October Ot november-18 Overtime (Administration) -->(1223283.00 Dr) 1,223,283
Mr. Serajul Islam-Asstt. Officer-Purchase -Inv -- 11,435
120 09.01.2019 ASPL-CPVF-01-19-0102 i.o.u Adjusted to mr.Serajul
>(11435.00 Dr)
121 28.01.2019 ASPL-CPVF-01-19-0110 Loan to AKPL Amber Kraft Paper Ltd. -->(181000.00 Dr) 181,000
122 29.01.2019 ASPL-CPVF-01-19-0112 loan to AKPL Amber Kraft Paper Ltd. -->(171000.00 Dr) 171,000

Amber Super Paper Ltd 28 Internal Audit Report Q1, 2019

 AMBER Group
SL.
Date Voucher No Particulars Ledger Details Amount Remarks
NO.
123 30.01.2019 ASPL-CPVF-01-19-0111 Loan to AKPL Amber Kraft Paper Ltd. -->(45000.00 Dr) 45,000
124 31.01.2019 ASPL-CPVF-01-19-0119 loan to Amber Kraft Paper Amber Kraft Paper Ltd. -->(20000.00 Dr) 20,000
Mr. Serajul Islam-Asstt. Officer-Purchase -Inv -- 3,080
125 31.01.2019 ASPL-CPVF-01-19-0121 i.o.u Adjusted to mr.Serajul
>(3080.00 Dr)
126 31.01.2019 ASPL-CPVF-01-19-0122 Loan to AKPL Amber Kraft Paper Ltd. -->(100000.00 Dr) 100,000
127 31.01.2019 ASPL-CPVF-01-19-0087 Overtime for the month Dece-2018 Overtime (Administration) -->(974042.00 Dr) 974,042
128 20.02.2019 ASPL-CPVF-02-19-0084 Loan to AKPL Amber Kraft Paper Ltd. -->(200000.00 Dr) 200,000
129 24.02.2019 ASPL-CPVF-02-19-0092 loan to AKPL Amber Kraft Paper Ltd. -->(261705.00 Dr) 261,705
130 25.02.2019 ASPL-CPVF-02-19-0098 Loan to AKPL Transportation for Delivery -->(173000.00 Dr) 173,000
Total 24,229,581

Annexure-08
Amber Super Paper Ltd.
Stock of mechanical Spare Parts in mechanical department
SL.
Descriptions of the items Unit Stock Rate Total Section
NO.
1
2
3
4
5
6
7
8
9
10
11

Amber Super Paper Ltd 29 Internal Audit Report Q1, 2019

 AMBER Group
SL.
Descriptions of the items Unit Stock Rate Total Section
NO.
12
13
14
15
16
17
18
19
20
21
22
23
24
25
26
27
28
29
30
31
32
33
34
35
36
37
38
39

Amber Super Paper Ltd 30 Internal Audit Report Q1, 2019

 AMBER Group
SL.
Descriptions of the items Unit Stock Rate Total Section
NO.
40
41
42
43
44
45
46
47
48
49
50
51
52
53
54
55
56
57
58
59
60
61
62
63
64
65
66
67

Amber Super Paper Ltd 31 Internal Audit Report Q1, 2019

 AMBER Group
SL.
Descriptions of the items Unit Stock Rate Total Section
NO.
68
69
70
71
72
73
74
75
76
77
78
79
80
81
82
83
84
85
86
87
88
89
90
91
92
93
94
95

Amber Super Paper Ltd 32 Internal Audit Report Q1, 2019

 AMBER Group
SL.
Descriptions of the items Unit Stock Rate Total Section
NO.
96
97
98
99
100
101
102
103
104
105
106
107
108
109
110
111
112
113
114
115
116
117
118
119
120
121
122
123
124

Amber Super Paper Ltd 33 Internal Audit Report Q1, 2019

 AMBER Group
SL.
Descriptions of the items Unit Stock Rate Total Section
NO.
125
126
127
128
129
130
131
132
133
134
135
136
137
138
139
140
141
142
143
144
145
146
147
148
149
150
151
152
153

Amber Super Paper Ltd 34 Internal Audit Report Q1, 2019

 AMBER Group
SL.
Descriptions of the items Unit Stock Rate Total Section
NO.
154
155
156
157
158
159
160
161
162
163
164
165
166
167
168
169
170
171
172
173
174
175
176
177
178
179
180
181

Amber Super Paper Ltd 35 Internal Audit Report Q1, 2019

 AMBER Group
SL.
Descriptions of the items Unit Stock Rate Total Section
NO.
182
183
184
185
186
187
188
189
190
191
192
193
194
195
196
197
198
199
200
201
202
203
204
205
206
207
208
209

Amber Super Paper Ltd 36 Internal Audit Report Q1, 2019

 AMBER Group
SL.
Descriptions of the items Unit Stock Rate Total Section
NO.
210
211
212
213
214
215
216
217
218
219
220
221
222
223
224
225
226
227
228
229
230
231
232
233
234
235
236
237

Amber Super Paper Ltd 37 Internal Audit Report Q1, 2019

 AMBER Group
SL.
Descriptions of the items Unit Stock Rate Total Section
NO.
238
239
240
241
242
243
244
245
246
247
248
249
250
251
252
253
254
255
256
257
258
259
260
261
262
263
264
265

Amber Super Paper Ltd 38 Internal Audit Report Q1, 2019

 AMBER Group
SL.
Descriptions of the items Unit Stock Rate Total Section
NO.
266
267
268
269
270
271
272
273
274
275
276
277
278
279
280
281
282
283
284
285
286
287
288
289
290
291
292
293

Amber Super Paper Ltd 39 Internal Audit Report Q1, 2019

 AMBER Group
SL.
Descriptions of the items Unit Stock Rate Total Section
NO.
294
295
296
297
298
299
300
301
302
303
304
305
306
307
308
309
310
311
312
313
314
315
316
317
318
319
320
321
322

Amber Super Paper Ltd 40 Internal Audit Report Q1, 2019

 AMBER Group
SL.
Descriptions of the items Unit Stock Rate Total Section
NO.
323
324
325
326
327
328
329
330
331
332
333
334
335
336
337
338
Total

Annexure-09
Amber Super Paper Ltd.

Amber Super Paper Ltd 41 Internal Audit Report Q1, 2019

 AMBER Group
Trade Receivable (Unit- 01)
1-Jan-2016 to 31-Aug-2019

SL.
Particulars Or before 2016 Present Balance Remarks
NO.
1
2
3
4
5
6
7
8
9
10
11
12
13
14
15
16
17
18
19
20
21

22
23
24
25

Amber Super Paper Ltd 42 Internal Audit Report Q1, 2019

 AMBER Group
SL.
Particulars Or before 2016 Present Balance Remarks
NO.
26
27
28
29
30
31
Sub Total
Grand Total

Annexure-11
Amber Super Paper Ltd.
Amber Contribution to Other Sister Concern
For the year 2018

SL. Unit-1 Unit-2

Particulars Favorable Unfavorable
NO. Receipts Payment Balance Receipts Payment Balance
1
2

Amber Super Paper Ltd 43 Internal Audit Report Q1, 2019

 AMBER Group
3
4
5
6
7
8
9
10
11
12
13
14
Grand Total
Contribution to Other Sister Concern

Annexure-12
Amber Super Paper Ltd.
Reproduction Cost

(Filler & Chemicals)

SL.
Description of Materials Unit Qty Price Amount Remarks
NO.
Filler :
1 Calcium Carbonate-Gcc Kg 200 12 2,400

Amber Super Paper Ltd 44 Internal Audit Report Q1, 2019

 AMBER Group
SL.
Description of Materials Unit Qty Price Amount Remarks
NO.
2 Calcium Carbonate-Pcc Kg
Chemicals :
1 Dynacoag Kg 0.500 248 124
2 Dynafloc Kg 0.500 470 235
3 Ivax-A Kg
0.100 439 43.9
4 Dynafloc-A Kg
5 Dynasilica Kg 1.500 100 150
6 AKD Kg 10.000 57 570
7 Cartaren Tinting Violet Kg
0.250 811 202.75
8 Cartasol Briliant Violet Kg
9 Butane Kg
10 Kerosize Kg
11 Pape Size-X Kg 2.000 149 298
12 Akosize Kg
13 Print Jet Kg
14 Maxfloc/Akofloc Kg 0.100 622 62.2
15 Maxtrat Kg 0.100 429 42.9
16 Polycob DSR Kg 1.000 117 117
17 Presstige FB 9090 Kg 0.100 367 36.7
18 Spectrum RX9098 Kg 0.100 424 42.4
19 Spectrum 6810 Kg 0.100 283 28.3
20 Zenix DC 3080 Kg 0.100 231 23.1
21 Renew SC 7540 Kg 0.100 0
22 Presstige FP7883 Kg 0.250 200 50
23 Deepwhite OBA Kg
1.000 512 512
24 Sainowhite OBA Kg
25 OBA (Size Press) Kg
2.000 139 278
26 Tinopal Kg
27 Cationic Starch Kg 4.000 90 360
28 Oxidized Starch Kg 25.000 66 1650

Amber Super Paper Ltd 45 Internal Audit Report Q1, 2019

 AMBER Group
SL.
Description of Materials Unit Qty Price Amount Remarks
NO.
Total 248.800 7,226

(Cost)

SL. Weight
Particulars Rate Amount Remarks
NO. (In Ton)
1 Mother Roll To Baby Roll (QC) 73.529 7,226 5,31,339
2 Broke from Finished 2,142.528 7,226 1,54,82,440
Total 2,216.057 1,60,13,779

Annexure-13
Amber Super Paper Ltd.
Market Return 2019

Amber Super Paper Ltd 46 Internal Audit Report Q1, 2019

 AMBER Group
SL. Order
Date Party Name Ream/Roll Size/GSM Weight Reason
No. Number
1 655 07.03.19 Print Master 15 Roll 27"/100 6.595 Low Stiffness
30 Ream 23"x36"/55 0.441
1 Ream 23"x36"/50 0.013
2 07.03.19 Titash Enterprise Mottling
8 Ream 23"x36"/65 0.139
1 Ream 28"x34"/90 0.031
4 0795/03 27.03.19 Master Simex Paper 7 Roll 28.5"/65 3.255 Roll loose
5 4/4/2019 Sabbir Enterprise 39 Ream 25x35.5/90 1.005 Mottling
6 7/4/2019 Sabbir Enterprise 78 Ream 25x35.5/90 2.010 Mottling
7 01330/04 2/6/2019 Print Master 5 Roll 29.5"/80 2.192 Wet by Transport
8 01256/47 10/6/2019 Alam & Brothers 23 Roll 29.5"/80 10.002
Back To Market
9 01256/46 10/0619 Alam & Brothers 18 Roll 29.5"/80 8.149
10 872 19/03/19 Estern Terders 37 Ream 23x36/100 0.988 Low Stiffness
38 Ream 23x36/55 0.558
11 23/06/19 A G Paper House 45 Ream 23x36/70 0.841 Wet by Transport
60 Ream 23x36/45 0.721
5 Roll 72"/55 5.009
12 1470 26/06/19 Yousuf Enterprise Excess Booking
6 Roll 64"/55 5.570
13 4/7/2019 Alam & Brothers 2 Roll 29.5"/80 0.911 Loose
35 Roll 27/100 3.858
14 10/7/2019 Print Master Low Stiffness
204.5 Ream 26x29/80 3.979
15 01504/20 14/07/2019 Alam & Brothers 27 Roll 29.5"/80 12.037 Wet by Transport
16 18/07/2019 Sabbir Enterprise 12 Roll 27"/100 5.262 Low Stiffness
17 30/07/2019 Master Simex Paper 28 Roll 22.5"/63 9.218
18 30/07/2019 Master Simex Paper 18 Roll 22.5"/63 5.956
19 31/07/2019 Master Simex Paper 18 Roll 22.5"/63 5.935
20 31/07/2019 Master Simex Paper 15 Roll 22.5"/63 4.888
GSM required was on higher side +
21 31/07/2019 Master Simex Paper 15 Roll 22.5"/63 4.990
22 31/07/2019 Master Simex Paper 24 Roll 22.5"/63 7.884
23 1/8/2019 Master Simex Paper 24 Roll 22.5"/63 7.809
24 20/08/19 Master Simex Paper 610 Ream 22.5x35"/65 10.072

Amber Super Paper Ltd 47 Internal Audit Report Q1, 2019

 AMBER Group
SL. Order
Date Party Name Ream/Roll Size/GSM Weight Reason
No. Number
Gsm Found 57-59 whice Produce as per
25 28/08/19 Premium Business 19 Roll 29.5"/60 8.023
Marcketing demand
26 377 25/09/19 Titash Enterprise 111 Ream 26"x40"/61 2.272 Mottling
Gsm Found 57-59 whice Produce as per
27 02.10.19 Dewan Corporation 23 Roll 29.5"/80 10.303
Marcketing demand
Gsm Found 57-59 whice Produce as per
28 02.10.19 Premium Business 15 Roll 29.5"/60 6.200
Marcketing demand
29 07.10.19 Premium Business 8 Roll 29.5"/60 3.453
126 25"x35.5"/80 3.066
30 14.10.19 Titash Enterprise Mottling
0.5 25"x35.5"/100 0.014
31 14.10.19 Sabbir Enterprise 160 Ream 25"x35.5"/100 4.581 Low Stiffness
32 14.10.19 Premium Business 3 Roll 28.5"/70 1.342 Wrong Size
Total 169.572

Annexure-14
Amber Super Paper Ltd.
Excess Production
LC NO-5176 India (51cm x 76cm- 80 gsm)
Order
PO No & Date Production Finished Delivery Stock Remarks
Quantity
Aspl-001-28.11.18 8 Ton 7.636 Mton 5.875 Mton 5.875 Mton -
Aspl-0015-30.01.19 15 Ton 27.117 Mton 23.280 Mton 14.880 Mton 8.400 Mton

Amber Super Paper Ltd 48 Internal Audit Report Q1, 2019

 AMBER Group
Excess Production 8.400Mton

Amber Super Paper Ltd 49 Internal Audit Report Q1, 2019