Broad scope for incentive review

S.No. Scope others

Applicability Not sure
SPOC

Different schemes
Test Procedures

1 Policy & SOP availability and compliance

2 Budget VS actual
3 DOA/ SOD check

Targets setting (who decides, basis what and how

the same are communicated)

4
Target communication to end user (received by end
user VS actual target given at HO level)

5
Actual sales/ target achievement communication

7 Sales Return
8 Payout procedures
Employee complaint received for incentive
9 calculation (tracking)
Process for new hire / post separation for
10 incentives/ ghost employee check
Duplication check (same sales multiple people/
11 stores)
Market parity is possible, and parity access stores/
13 regions
14 Provisioning and accounting of incentive
Process for incentives other than case paid in form
15 of gift cards, freebees and others
16 Trend analysis
17 Confirmation for areas / BU's with no incentive
Risk Impact
Not sure

over budget/ under budget P&L Target

Wrong targets communicated Targets might not achieve

Incorrect information received/ biasness in

target division
Incentive paid over the time vs sales target achieved store wise/ brand wise, area geo/ product wise
Details test/ sub steps Notes

Whether policy exists or not, if yes, whether

complied or not
Budgeted incentives VS Target VS actual
incentives paid

DOA & SOD for

Target calculation
Target applicability
Target communication
and actual validation of same

division of target (Ho/ Store VS individual)

communication of target

target communication to end user (received by

end user VS actual target given at HO level)

time when received

KPI (basis for KPI to distribute incentive in SC)

Big bills mapping with employee IDs
other incentives actual reports fetched VS
report received from store if any

instances where target achieved but not paid

Instances where incentive paid for returned
sales, incentives not paid on border line cases
because of no visibility of returns

instances of target achieve but not paid

brand wise, area geo/ product wise
 Over time
S.No. Attributes Risk
Eligibility, business units/ bands Payment to someone who is
not eligible, disparity in same
BU's, chances of bias is not
1 policy driven

Regional/ geowise Compliance (Wage and Non-compliance to MOHRA

maximum hours allowed) and other labor laws
2

Budgeted overtime VS actual over time underbudget/ over budget

Payouts procedures Online or manual

OT data VS actual payouts

4 human error
invalid payout
IT controls, access management, input/ Mariyem to add
5 output validation

Noted I have done some analysis, lets refer that

 Impact test Noted
Leakage of funds, employee in corporate office/ other
dissatisfaction where not eligible, check
Policy/ SOP exist or not, if yes followed or not how much OT is coming,
Is policy in line with compliance requirements and is there is any
compliance reparation
check whether as per the policy, who all are
eligible for overtime and Map that to compliance
requirement
Penalties

check region wise compliance requirements and

actual hours worked and payout
(hours allowed with overtime, hours not allowed)
impact on P&L Budget as per 15 D p/h,
actual as per compliance

Incorrect payouts Data for OT is system

Frauds generated ot manual, if
bias manual/ semi manual check
controls around them and
sample testing of those
controls

Check procedures to allocate OT work

requirement, PH,
trend analysis to observe pattern
Accuracy and validation of inputs given to payroll

sample validation of OT hours

incorrect payouts
No basis for payout of OT,
only excel tracker available
Mariyem to add Mariyem to add Mariyem to add
Hours needed

20

20

20
only
access
card or
biomatrix
or other
mechanis
m,
sample
CCTV
review

30
S.No. Type of incentives SPOCs

1 Area Manager
2 Business development manager
3 Bike Driver Incentive
4 GHN Incentive Plan
5 SC and AB incenive
6 Trend Analysis

BU's
BU
SSS
RSH UAE
Farm Fresh
trilog
SC
RETAILCORP UAE
VITAMED
JUMEIRAH CENTER
athl
GMG INVESTMENT LLC
BB
Sport
GMG RETAIL TRADING LTD

Regions
Dubai
Sharjah
Ras Al
Al Ain
Ajman
Abu Dhabi
Suncoast
Fujairah
JumeiraCenter
Athlocity
Riyadh
Jeddah
Khobar
Dhahran
Dammam
Taif
Tabuk
Abha
Jubail
Makkah
Al Hasa
Hufuf
Yanbu
Medina
Madina
Doha
Muscat
Kuwait City
Al Rai
Salmiya
Manama
Muharaq
Tubli
Riffa
Cairo
 SSS, RSH & RCORP, KSA , EGYPT, UARM

AREA Number of Stores

UAE 125
BAH 11
KWT 17
OMN 12
QTR 16

KSA 81

EGP 6

UAE - 15
BAH - 1
OMN - 1
UARM QTR - 2
KWT - 2
KSA - 15
Total = 36

FITNESS 83
STORES 351

FARM FRESH
S.I. INCENTIVE SCHEME

1 Sales Executive Pre-Sales

2 Sales Supervisor
3 Sales Manager
4 Merchandiser
5 Sales Executive Van-Sales
6 Eggs
7 Canned
8 Stands
9 Brands Mgr

OMNI

INCENTIVE SCHEME
1 Staffs each stores
2
3
4
 SUPER CARE

INCENTIVE SCHEME
1 Staffs each stores
2 Biker + Others- Rieder
 INCENTIVE SCHEME
SSS, RSH & RCORP, KSA , EGYPT, UARM
INCENTIVE
Incentive Scheme
SCHEME

6
Staff Productivity, Store of the Year, Individual target, Store Individual, All Band 6
calculation ( All staff except Sales Staff), Sales Staff Without Individual 5 Territories

Daily Individual target, Daily Store Target, Daily All band Calculation (Manager & 4 4
Supervisor), Daily All Band Calculation (Support Staff - Cashier, Stock Controller, etc.)
Staff Productivity, All Band Calculation ( All staff except sales staff), Sales staff without 3 4
Individual target - Sales Staff (Designated)

Store of the Year, Individual target, Store Individual, All Band calculation ( All staff except
Sales Staff), Sales Staff Without Individual, Staff Productivity, Daily Individual target, 10 10
Daily Store Target, Daily All band Calculation (Manager & Supervisor), Daily All Band
Calculation (Support Staff - Cashier, Stock Controller, etc.)

Fitness Incentives for every machine sold. Per piece 1 1

ALL 25

FARM FRESH
INCENTIVE
Incentive Scheme
SCHEME
Minimum 80% per brand sales & 100% achievedment of target sales ( + Vans)
100% achievement of consolidatde target of reporting Sales Executive
100% achievement of consolidatde target of Sales Group / Sales Supervisor 6 +1 7
100% achievement on Target
Minimum 80% per quatity & 100% achievedment of target sales
A, B, B1, B2 4 4
All + C Stores 2 4
All 1 1
All 1 1
17

OMNI
INCENTIVE
Incentive Scheme
SCHEME
SSS / FOL - Staff + Mgr 2 2
NON SSS / FOL - Staff 2 2
Click , Collect 1 1
Order - Fulls 1 1
6
SUPER CARE
INCENTIVE
Incentive Scheme
SCHEME
10
2
12 12
payroll\ALL'S - JD ANALYST.xlsx

not valid for now , need to confirm though

PLS NEXT PAGE

Si No Questions
1 In which BUs Incentives are curently in practice ? How many incentives are there ?
2 In which BUs OTs are curently in practice ? How many kind of OTs are there
In Payroll Disgnostic review report it is mentioned that 13 BUs are involved in the OT. In the
same slide it is mentioned 25 BUs. Which one to take? - Can we get the details along with
3 contribution ?
4 Trip Allowence is a part of our scope ? or is it excluded ?
Employee master Data (in Hub) does not get interfaced to SAP accurately, resulting in
manual interferences and rectifications (e.g., position, line manager, cost center, etc.) -
5 What dones this mean ?What is the impact ?
Remark