bbq lucknow report april-13

7/28/2019 BBQ Lucknow Report April-13

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RAJESH SRIVASTAVA & ASSOCIATESCHARTERED ACCOUNTANTS

Internal Audit Report of BBQ-Lucknow, for the Month of April-2013 Page- 1

BARBEQUE NATION HOSPITALITY LIMITED-LUCKNOW

INTERNAL AUDIT REPORT FOR THE MONTH OF APRIL-2013Sr. No. AREA Audit Observation Branch Reply

I. BOOKS OF ACCOUNT AND

ACCOUNTING

1 Voucher Serial Numbers,

Date, Narration, Bill

References, and

Authorization, supporting

Documentary Evidences duly

authorized; Filing

1.It has been observed that the outlet is very casual in maintaining the vouchers filefor all kind of Vouchers. The type of mistakes were as follows :

Almost all Journal vouchers, Purchases vouchers and Bank Vouchers were notsigned by the BM.

Several entries in Journal vouchers were posted in back date/later dates (Butnot 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. Nowrecords 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.

2 Proper Account

Ledgers/Heads

1. Service Charges:-The accounting of service charges needs to be changed. At

present the outlet has a system of crediting the service charges, included in the sale

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 maycreate problem at the time of Assessment.

Even as per the Accounting norms, all income should first be booked in the

To be decided by

HO.


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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. CASH

1 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 records2. Counter cash as on 28/05/2013 and found as per records.

Details as per Annexure-1.

2 Reconcile daily Cash

Collection Receipt as per CashBook with Cash Sales as per

POS Summary report.

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 sales :

As per POS Rs 2618588.16

As per ERP Rs 2618589.00

Difference Rs 0.84 due to round off

3 Has the daily cash collection

been deposited in bank the

next day?

We have reviewed the deposition of daily cash collection for the month of April13

and found that total cash sale for the 11th

& 12th

April-13 was Rs.66742/- but on 13th

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. 1,50,000Service charge distributed: Rs. 68,343

Establishment Expenses Rs. 15,000

Remaining amount Rs. 66,657

Cash Hold For the Expenses Rs. 30,649

Cash Deposited on 13/05/2013 with sale of11th

& 12th

Rs. 36,008

4 Negative Cash Balance as per

books

Negative cash balance has not been observed on any day during the month.

5 Excessive Cash Transactions

and substantial Cash Balance

In April-2013 month, there were 26 cases of cash expenses exceeding Rs. 1000/- .

Details as per Annexure-2.


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6. Cash Book Vouching of

Payments and Receipts

We have checked the cash voucher for the month of April-13 and some discrepancy

found in vouchers. Details as per Annexure-3.

III. BANK

1 Bank Reconciliation

Statement

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.

2 Control over cheques Any

signed blank cheques on hand?

If yes, whether effective control

over cheque stationery?

1. Any blank signed cheque has not been observed.

2. Cheque issue register found in order.

3. 1 Cheque was found in the hand of CUH of dated 20/04/2013. Details of the same

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.

3 Are idle funds maintained in

current account?

1 (a) Credit balance has been observed in bank account throughout the month, in the

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 Chqissued 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.

IV. SALES/INCOME

1 Reconciliation of sales as per

monthly sales summary with

the Income accounted as per

books.

POS sale duringApril13: Rs. 41,55,943.73

ERP sale during April13: Rs. 41,55,944.57

Difference Rs. -0.84

( Due to round off)

2 Sales bills of 3-4 days selected

at random to be verified with

Daily Sales Report/ Summary.

We had verified the sale bill of 12th

, 25th

& 30th

April2013 with sales report and found

in order.

3 Sales -Cash and Credit as per

POS summary to be reconciled

with Cash Book and Credit Card

account in books.

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.

4 Sales bills of 3-4 days selectedat random to be verified with

the KOT/BOT

We had verified the sale bill with KOT/BOT of 12

th

, 25

th

& 30

th

April2013 and found inorder except-

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 incase of cash payment.

5 Verification of Master Price

List with Menu. (Once every

quarter)

Shall be covered in next month.


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6 Other Incomes- Scrap and

Sponsorships

We have verified the Scrap sales with gate pass register and found in order.

V. PURCHASES/EXPENSES

1 Purchase/Expense Register

Vouching

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 perAnnexure-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.

2 Reconciliation of Purchase

Register with Stores Receipts

1.11 GRN were pending for invoicing as on 21/05/2013 which is more than 15 daysold. Details as per Annexure-9

2.Difference of Rs.7386.04 has been observed in purchase as per ERP and GRNsummary. 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)

3 Purchase Orders/ Contracts/

Approved Rate Lists

Pl also check Purchase rate as

per ERP, and rate as per Bill

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/ deletedfrom the file without any problem.

They are not

ready for

agreements as

price rise and

fall.

VI. JOURNAL We have checked the Journal vouchers for the month of April-13. As previously

reported, Vouchers were not signed by BM/ CUH.

VII. LEDGER SCRUTINY

1 Credit Cards Credit card was found reconciled. Any long outstanding entry is not appearing in the

credit card account.

2 Inter-Unit Reconciliation Branch could not provide us the balance confirmation/reconciliation confirmation of

HO.

3 Suppliers Account

Reconciliation

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.

4 Advances and Deposits 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.

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.

6 Expenses 1. The expenses made on Mobile are continually violating the HO norms & full bill isbeing 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 samemade 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.

7 Trial Balance 1. In BM C/off account, there is balance of Rs. 67361/-as on 29/05/2013 whichincludes 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


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4. Fund transfer Inter branch a/c was reconciled till 31/12/12. Reconciliation reportsends to HO by CUH on 04/02/13.

moved from HO.

VIII. STORES

1 Physical verification

(25-30 Items each month)

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.

2 Expired and Slow/Non-

Moving Inventory

We have checked the Bar/Stock items and found One peach & apricot Crush was

expired in Feb-2013 but was still used in Bar.

Used due to

shortage of

stock.

3 Stores Records - Verification

of Issue Notes and SRV/GRN

with the Stores Records OnTest Check basis

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 slipsbooks.

2. Overwriting/addition observed in quantity issued.

4 Outlet Bars Physical

Verification and

Reconciliation with Records

Liquors, Cigarettes and Soft

Beverages

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.

5 Outlet Physical Verification

of Crockery/Cutlery and Linen

Stocks

(Once every quarter)

Physical Verification of Crockery/cutlery and linen stock was carried on 01.03.2013.

The mismatch report is as per Annexure-17.

6 Inventory Value s as per

Financial ledger s in accounts

module

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. Name Debit Amt. Credit Amt. Balance

220030 Stock-Bevg Alcohlic 52,30,447.01 57,54,214.38 -5,23,767.37

220020 Stock-Food Non Veg 59,96,140.69 64,83,930.92 -4,87,790.23

220010 Stock-Food Veg 60,83,974.87 62,20,018.52 -1,36,043.65

220060 Stock-Coal 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

7 Item-Wise Reconciliation

(Once every quarter)

We have reconciled Sale of Beer and breezer for the month ofMarch13 month for and

found the same as per order:Sale as per Excise register: 780

Sale as per POS : 780Difference: NIL

IX. PERSONNEL

1 Salary Sheets 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.

2 System and Records

Appointment Letters; Salary

structure; Attendance; Leave

- Applications and Records;

Advances.

We have checked the manual attendance register for the 26th

March To 26th

April-

2013 and observed that-

1) 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.

3 Deductions 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.

4 Inter-Unit Transfers Checked the record and found in order.

X. STATUTORY COMPLIANCES 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.


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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.

XI. LICENSES AND AGREEMENTS We have checked the licenses and agreements and found some licenses are in

renewal process as informed by accountant.

Details as per Annexure -18.

XII. FOOD COST 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:-

Period

Avg.

Total

sale

Avg.

Food

sale

Avg.

Bar

sale

Avg. of food

cost in %

during the

period

Avg. of Bar

cost in %

during the

period

1st to 10th April-13 1.17 0.91 0.25 45.56 37.04

11th to 20th April-13 0.79 0.65 0.14 45.18 36.1621st to 31st April-13 1.45 1.13 0.31 37.64 39.87

Wastage Reports Wastage report was not prepared by the outlet on daily basis for the April-13 month.

XIII. OTHERS

1 Fixed Assets Following discrepancies found in Fixed assets:

1. Fixed assets register is not being maintained in physical form but informationavailable 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-13.2 Insurance Insurance cover note is not available at the Branch however as informed same has

been renewed but details not available at the branch.

Yes

3 Stationery Controls 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 & BOTbooks but information was available in ERP.

2. All stationery items issued on the basis of requisition slips.3. It needs more stringent planning & controls.

4 Gate Pass- Returnable and

Non- Returnable

We have verified the gate pass for the month of April-13 and found in order.

5 Data Security We did not observe any sharing of password in the outlet by CUH. We have noticedthat 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.

6 System of Daily Operations

Audit

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.


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Annexure-1

PHYSICAL CASH VERIFICATION REPORT DATEDDate of Physical verification of cash: 28/05/2013

Particulars Main Cash Branch Comments

Balance as per ERP Rs. 1,67,853.00

Total

PHYSICAL CASH Rs. 1,57,852.00

Add: Voucher Dated 28/05/2013 of Food License Renewal Rs. 10,000.00

DIFFERENCE Rs. -1.00

Particulars Counter Cash Branch Comments

Imprest Cash As per book Rs. 3,000.00

Due to change

Add: Cash Sale of dated:-----

Total

Cash in hand Rs. 3,011.00

Difference (Excess) Rs. 11.00

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


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Annexure-2

Cash payment exceeding Rs.1000/-Date Document No. Account Name Details Amount01-04-2013 LLWPCP/APR13/02 Adv Ag Exp- Navin Rai 1,000.00

CASH PAID TO NAVIN RAI FOR INDORE TOUR

01-04-2013 LLWPCP/APR13/04 Establishment Expenses 1,000.00

CASH PAID TO VIDYA PRASADF FOR EXICE Officer MR. VINOD

MAURYA


CASH PAID TO MR. H.S.GUJRAL AGT. SALE TAX ASSESMEN

2009-2010


CASH PAI DTO MR. H.S.GUJRAL AGT. SALE TAX ASSESMEN2009-2010

06-04-2013 LLWPCP/APR13/18 Carriage Inward/Outward 2,075.00

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 2,821.00

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 2,636.00 Dr 2,891.00Conveyance Expenses 255 Dr

CASH PAID TO SAMSER ALAM FOR RAILWAY TICKET

OF NAVIN RAI FOR DELHI TOUR FOR MEETING


CAH PAID TO HARSH AGENCIES AGT. DOCKET NO. 140

FOR DELEIVERY OF F ISH BASA

11-04-2013 LLWPCP/APR13/30 Travelling Expenses-Others 1,092.00

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 1,682.00 Dr 1,782.00


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Conveyance Expenses 100 Dr

CASH PAID TO SAMSER ALAM FOR RAILWAY TICKET OF

NAVIN JI CHANDIGARH TO DELHI & MOTARCYCLE PETORL

AGT. BILL NO. 294627 DT. 11/04/13


CASH PAID TO VIDYA PRASAD FOR PAYMENT OF

SATENDRA EXICE M/O APRIL 2013


CASH PAI DTO MR. VIDYA PRASAD AGT. EXICE EXP.

FOR THE M/O APRIL 13

13-04-2013 LLWPCP/APR13/40 Staff Welfare 1,198.00

CASH PAID TO ABHISHEK GUPTA FOR STAFF WELFARE EXP.


CASH PAID TO VIDYA PRASAD AGT. EXICE EXP. FOR THE

M/O APRIL 13

15-04-2013 LLWPCP/APR13/45 Staff Welfare 1,800.00

CASH PAID TO NAVIN RAI FOR STAFF MOVIE TICKET

15-04-2013 LLWPCP/APR13/47 Travelling Expenses-Others 1,240.00

CASH PAID TO NAVIN RAI FOR TRAVELING EXP. DELHI

& CHANDIGARH

15-04-2013 LLWPCP/APR13/49 Adv Ag Exp-Suresh Kumar 4,000.00CASH PAID TO SURESH FOR PURCHASE & REPAIR OF

OUTLET GOODS

18-04-2013 LLWPCP/APR13/53 Staff Welfare 3,701.00 Dr 3,821.00


CASH PAID TO VIDYA PRASAD FOR STAFF WELFARE EXP.

& LOCAL CONVEAYNCE


CASH PAID TO MANORAMA ENTERPRIOSES AGT. DOCKET NO


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02390 DT. 17/04/13 FOR DELEIVERY OF FISH BASA

19-04-2013 LLWPCP/APR13/56 Xerox Charges 40 Dr 1,232.00

Cons.-Computer Consumables 1,092.00 Dr

Book Binding Exp 100 Dr

CASH PAID TO CAMBRIDGE BUSINESS CENTRE AGT. BILL

NO. 3237 FOR BOOKS PRINTING OF F.Y. 2008-09

22-04-2013 LLWPCP/APR13/60 Staff Welfare 2,224.00 Dr 2,638.00

Cons.-Maint-Others 214 Dr


CASH PAID TO VIDYA PRASAD FOR STAFF GIFT PURCHASED

FROM BEST PRISE & MOTARCYCLE PETROL

27-04-2013 LLWPCP/APR13/63 ABC Cash Purchase Control 2,245.00 Dr 2,345.00


CASH PAID TO ANAND CHEF FOR PURCHASE OF KITCEHN

GOOD AGT. PO NO. 1308

29-04-2013 LLWPCP/APR13/65 ABC Cash Purchase Control 1,880.00

CASH PAID TO ANAND CHEF FOR PURCHASE OF PANEER

AGT. PO NO. 1334 DT. 28/04/13


CASH PAID TO MANORAMA ENTERPRISES AGT. DOCKET NO.

02582 DT. 23/04/13 FOR DELEIVERY OF F ISH BASA

30-04-2013 LLWPCP/APR13/68 Cons.-Computer Consumables 1,850.00

CASH PAI DTO ABC COMPUTER AGT. BILL NO. 874FOR PURCHASE OF UPS 625 VA MICROTECH

30-04-2013 LLWPCP/APR13/69 Conveyance Expenses 2,562.00

CASH PAI DRO RAKESH UPPAL AGT. LOCAL CONVEYANCE

PERIOD 26/03/13 TO 30/04/13


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Annexure- 3

DISCREPANCIES IN CASH PAYMENT VOUCHERS:Date Document No. Account Name Details Amount Observation01/04/2013 LLWPCP/APR13/02 Adv Ag Exp- Navin Rai 1,000 Payee signature was of Ravinder

Pandey(Cashier) instead of BM

Navin Rai.CASH PAID TO NAVIN RAI FOR INDORE

TOUR

01/04/2013 LLWPCP/APR13/03 Stipend 250 Cash has been paid to Santosh butpayee signature was of Ravinder

Pandey.CASH PAID TO SANTOSH FOR WAGES OF

UT BOY

03/04/2013 LLWPCP/APR13/10 Event Expenses 305 Rs. 200 should be debited toConveyance A/C as amount was

paid for fuel expenses for Bike.CASH PAID TO SAMSER ALAM FOR 31

MARCH EVENT EXP.

08/04/2013 LLWPCP/APR13/23 ABC Cash Purchase Control 500 Dr 550 Manual bill was attached along with

voucher.Conveyance Expenses 50 Dr

CASH PAID TO SANTOSH CHEF FOR

PURCHASE OF PANEER AGT. PO NO.

1106

19/04/2013 LLWPCP/APR13/56 Xerox Charges 40 Dr 1,232 Rs. 1092/- should be debited to

Xerox charges as amount was paid

for book printing.Cons.-Computer Consumables 1,092.00 Dr

Book Binding Exp 100 Dr

CASH PAID TO CAMBRIDGE BUSINESSCENTRE AGT. BILL NO. 3237 FOR BOOKS

PRINTING OF F.Y. 2008-09


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Annexure-4

Cheques issued but not presented for payment more than 15 days:

Date Document No. Description Chq No. Chq Date Amount

24-04-2013 LLWPBP/APR13/45 Giriraj Distributors 47713 24-04-2013 12,458.00

25-04-2013 LLWPBP/APR13/61 M.H.Fabricators & Engin.Works 231348 20-04-2013 20,210.00

05-04-2013 LLWPBP/APR13/34 Vipin Kumar Tandoor Bhandar 47710 05-04-2013 1,500.00

05-04-2013 LLWPBP/APR13/20 D.F. Food Product 47696 05-04-2013 13,940.00

05-04-2013 LLWPBP/APR13/19 Reliance Fish Centre 47695 05-04-2013 17,112.00


18/28



Annexure-5

Statement showing per day closing balance as per bank statement & as per Bank book:

Statement

Date

Statement Ending Balance

(Cr as per bank)

Ending balance as per Bank Book

( Dr /Cr)

Amount in reconciliation

(B+C if Cr & B-C if Dr)

A B C D

02-04-2013 Rs. 6,20,903.80 Rs. 5,49,565.43 Cr Rs. 11,70,469.23

03-04-2013 Rs. 1,11,291.76 Rs. 4,44,413.47 Cr Rs. 5,55,705.23

04-04-2013 Rs. 38,180.59 Rs. 4,06,980.41 Cr Rs. 4,45,161.00

05-04-2013 Rs. 1,27,427.94 Rs. 11,04,549.06 Cr Rs. 12,31,977.00

06-04-2013 Rs. 1,51,405.94 Rs. 10,91,101.06 Cr Rs. 12,42,507.00

08-04-2013 Rs. 3,12,985.60 Rs. 8,22,856.30 Cr Rs. 11,35,841.90

09-04-2013 Rs. 4,07,792.34 Rs. 7,28,049.56 Cr Rs. 11,35,841.90

10-04-2013 Rs. 3,99,268.48 Rs. 8,26,651.52 Cr Rs. 12,25,920.00

11-04-2013 Rs. 1,84,199.48 Rs. 8,26,635.52 Cr Rs. 10,10,835.00

12-04-2013 Rs. 2,38,887.14 Rs. 7,05,893.86 Cr Rs. 9,44,781.00

13-04-2013 Rs. 3,46,373.34 Rs. 5,71,933.66 Cr Rs. 9,18,307.00

15-04-2013 Rs. 5,48,655.92 Rs. 5,84,090.08 Cr Rs. 11,32,746.00

16-04-2013 Rs. 54,687.41 Rs. 6,87,938.59 Cr Rs. 7,42,626.00

17-04-2013 Rs. 8,438.41 Rs. 6,64,058.59 Cr Rs. 6,72,497.00

18-04-2013 Rs. 57,055.54 Rs. 5,91,239.86 Cr Rs. 6,48,295.40

20-04-2013 Rs. 2,36,972.57 Rs. 3,89,844.83 Cr Rs. 6,26,817.40

22-04-2013 Rs. 3,76,361.73 Rs. 1,76,017.67 Cr Rs. 5,52,379.40

23-04-2013 Rs. 4,41,891.44 Rs. 1,10,487.96 Cr Rs. 5,52,379.40

24-04-2013 Rs. 5,89,004.04 Rs. 5,78,416.88 Cr Rs. 11,67,420.92

25-04-2013 Rs. 5,34,377.64 Rs. 6,60,253.28 Cr Rs. 11,94,630.92

26-04-2013 Rs. 5,65,498.83 Rs. 4,46,067.62 Cr Rs. 10,11,566.45

27-04-2013 Rs. 6,27,400.80 Rs. 3,62,557.65 Cr Rs. 9,89,958.45

29-04-2013 Rs. 7,87,653.13 Rs. 1,78,189.51 Cr Rs. 9,65,842.64

30-04-2013 Rs. 4,99,832.07 Rs. 3,02,528.30 Cr Rs. 8,02,360.37


19/28



Annexure-6

Observation on Purchase vouching:Date Document No. Account Name Amount Observation

08-04-2013 LLWPPI/OTR/1065 Reliance Fish Centre Rs. 1,868.50

Manual bill was attached for the fish

purchased from Reliance Fish Centre.

08-04-2013 LLWPPI/OTR/1072 Novena Enterprises Rs. 1,689.89

Only store receiving stamp was available.

No date & time was available.

05-04-2013 LLWPPI/OTR/1030 Sagar Grandhi Exports PL-Delhi Rs. 53,520.00 Store receiving stamp was not available.

11-04-2013 LLWPPI/OTR/1138 Sagar Grandhi Exports PL-Delhi Rs. 53,520.00

Only store receiving stamp was available.

No date & time was available.

03-04-2013 LLWPPI/OTR/1058 Inter Branch Material Received Rs. 23,956.80 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

Item

Name

Rate as per

Contract

Rate as per

Invoice Difference

04-04-2013 LLWPPI/OTR/1019 Mathura Prasad Ramkishan Rs. 14,214.59 Pista Rs. 1,000 Rs. 1,095 Rs. 95





Observation: Rate as per Contract & rate as per invoice was different.

Annexure-8

Cases where Rate as per ERP & rate as per invoice was different:

Date Document No. Account Name Amount Item Name Rate in ERP

Rate in

invoice Total

01-04-2013 LLWPPI/OTR/987Mathura Prasad

Ramkishan10,371.46

Kasturi Methi Rs. 642 Rs. 612 Rs. 1,254

Duster Rs. 270 Rs. 300 Rs. 570

Observation: Rate as per ERP & rate as per invoice was different.


20/28



Annexure-9

GRN pending for the invoicing:

S.No.

Posting

Date No.

Buy-from

Vendor No.

Original GRN

No. Posting No. Buy-from Vendor Name Amount to Vendor

1 31-03-2013 LLW/PO/975 V0009001 LLW/GRN/1086 LLWPPI/OTR/955 Bihari Gas Service Rs. 25,139.95

2 11-04-2013 LLW/PO/1159 V0001486 LLW/GRN/1262 Inter Branch Material Received Rs. 23,956.80

3 16-04-2013 LLW/PO/1192 V0000790 LLW/GRN/1295 ABC Cash Purchase Control Rs. 646.00





8 27-04-2013 LLW/PO/1308 V0000790 LLW/GRN/1418 ABC Cash Purchase Control Rs. 2,245.00

9 28-04-2013 LLW/PO/1334 V0000790 LLW/GRN/1447 ABC Cash Purchase Control Rs. 1,880.00

10 30-04-2013 LLW/PO/111 V0005483 LLW/GRN/1473 Nice Ice Cube Products Rs. 7,875.00



21/28



Annexure-10

For following venders agreements was not available:S.No. Account Name Observation

1 Adarsh Kutir Sanstahn Agreement was not available.

2 Brindavan Bottlers Pvt. Ltd. Agreement was not available.

3 D.F. Food Product Agreement was not available.

4 Delhi Soap Works Agreement was not available.

5 Giriraj Distributors Agreement was not available.

6 Gopal Jaiswal Charcl. Merchant Agreement was not available.

7 Ishak Ali Milk Dairy Agreement was not available.

8 Kaisarwani Store Agreement was not available.

9 Kriti Enterprises Agreement was not available.

10 Maa Bhagwati Agencies Agreement was not available.11 Maa Chandrika Enterprises Agreement was not available.

12 Madhani Traders Suppliers Agreement was not available.

13 Mathura Prasad Ramkishan Agreement was not available.

14 Mohd Ubaid Agreement was not available.

15 Novena Enterprises Agreement was not available.

16 Paramount Networking & Marktng Agreement was not available.

17 Porwal Enterprises Agreement was not available.

18 Reliance Fish Centre Agreement was not available.

19 Royal Mushroom And Herbals Agreement was not available.

20 Sheku Chicke Mutton Supplier Agreement was not available.21 T.R.Food Additives Agreement was not available.

22 Vaid Traders Agreement was not available.

23 Sagar grandhi Exports Agreement was not available.

24 Sewa Business Centre Agreement was not available.


22/28



Annexure-11

Observation on Scrutiny of Vendors account:

No. Name Balance City Observation

V0000061 Fabristeel food Service Equip. Rs. 60,679.00 Mumbai Opening balance.

V0000090 Just Dial Private Limited Rs. -420.00 Mumbai

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

party.

V0000790 ABC Cash Purchase Control Rs. -10,156.95 Mumbai Invoice not moved from HO.

V0003682 Meghdoot Refrigeration Indust Rs. -40,000.00 Mumbai

Advance given on 30/04/13 for purchase of one ICE

CREAM FREEZER & one DESERT COUNTER.

V0005449 Sheku Chicke Mutton Supplier Rs. -39,361.04 Lucknow

Transfer in wrong account through NEFT forRs.204762/- but entry not reversed by bank till date

of Audit.

V0006094 Barbeque Grillers (P)Ltd-Delhi Rs. 3,18,567.00 New Delhi

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

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.V0007314 Prakash Trading Co. Rs. -4,14,911.18 Lucknow Invoice not moved from HO.

V0008516 Shiva Traders (UP) Rs. -3,34,815.25 Ghaziabad Invoice not moved from HO.

V0009503

M.H.Fabricators &

Engin.Works Rs. -30,210.00 Lucknow

Advance given on 25/04/13 for grill work for

tandoor.

V0009544 M/s Beehive Alcoveb Rs. -61,023.00 Lucknow Invoice not moved from HO.


23/28



Annexure-12

Observations on scrutiny of General ledgerName Net Change Branch comments

Advance Agst Booking Cntrl A/c -1,777.00

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

24/05/2012 of Rs.6315/-

BM C/off A/c-(For Opening Bal) 67361.00 Amount includes several entries which are more than 3 months old.

Service Tax Rec-Under Protest 37040.91 Jan-13 entries pending for the transferred into ST payable account.

Annexure-13

Details of Mobile Expenses during April-2013

Mobile No. Name of Employee Designation level Amount Paid Eligible Amount Excess Payment

9335150249 MANISH SINGH Store-Keeper 2 Rs. 262.49 Rs. 250.00 Rs. 12.49

9336925053 VIDYA PRASAD Captain 3 Rs. 297.77 Rs. 250.00 Rs. 47.77

9336925064 ANAND SINGH Head Chef 3 Rs. 924.12 Rs. 250.00 Rs. 674.12

9336925066 RAKESH KUMAR UPPAL CUH 4 Rs. 463.18 Rs. 250.00 Rs. 213.18

9580760001 NAVIN RAI BM 4 Rs. 1,271.00 Rs. 500.00 Rs. 771.00


24/28



Annexure-14

Several entries found pending for recover in BM C/off A/c:Posting Date Document No. External Document No. Description Amount

13-07-2012 ULKPJV/JUL12/64 B.NO.4977-ZYDUS BM C/off A/c - Lucknow Rs. 4,398.00

20-08-2012 ULKPJV/AUG12/107 B.NO.6886 (NAVIN) BM C/off A/c - Lucknow Rs. 1,256.00

26-10-2012 ULKPJV/OCT12/136 B.NO.10055(NAVIN JI) BM C/off A/c - Lucknow Rs. 1,706.00

17-11-2012 ULKPJV/NOV12/81 BILL NO 11184 BM C/off A/c - Lucknow Rs. 1,620.00

31-12-2012 ULKPJV/DEC12/161 B.NO.13416(CHANDEL) BM C/off A/c - Lucknow Rs. 4,161.00

04-01-2013 LLWPJV/JAN13/03 RECT.NO.196(SANJAY R BM C/off A/c-(For Opening Bal) Rs. 2,319.00

01-02-2013 LLWPCP/FEB13/07 B.NO.1569 BM C/off A/c-(For Opening Bal) Rs. 1,392.00

15-03-2013 LLWPCP/MAR13/37 B.NO.3606(S.T CHANDEL) BM C/off A/c-(For Opening Bal) Rs. 3,340.00

16-03-2013 LLWPCP/MAR13/38 BN.3695 (CHANDEL-ST) BM C/off A/c-(For Opening Bal) Rs. 2,551.00

25-03-2013 LLWPCP/MAR13/60 B.NO.4194(SALE TAX) BM C/off A/c-(For Opening Bal) Rs. 4,161.00

31-03-2013 LLWPCP/MAR13/69 B.NO.4542(CHANDEL) BM C/off A/c-(For Opening Bal) Rs. 1,021.00

01-04-2013 LLWPCP/APR13/01 B.NO.4566(VIDYA) BM C/off A/c-(For Opening Bal) Rs. 10,277.00

09-05-2013 LLWPCP/MAY13/15 B.N.6398(NC EXICE) BM C/off A/c-(For Opening Bal) Rs. 711.00

09-05-2013 LLWPCP/MAY13/15 B.N.6399(NC CO G.NA) BM C/off A/c-(For Opening Bal) Rs. 773.00

10-05-2013 LLWPCP/MAY13/19 B.NO.6448(CO-GOMTINA BM C/off A/c-(For Opening Bal) Rs. 387.00

12-05-2013 LLWPCP/MAY13/27 B.N.6619(NC EXICE) BM C/off A/c-(For Opening Bal) Rs. 594.00

15-05-2013 LLWPCP/MAY13/30 B.NO.6716(EXICE0 BM C/off A/c-(For Opening Bal) Rs. 4,719.00

16-05-2013 LLWPCP/MAY13/33 B.NO.6768(NCLAB. INS BM C/off A/c-(For Opening Bal) Rs. 858.00

17-05-2013 LLWPCP/MAY13/36 B.NO.6830(NC SO) BM C/off A/c-(For Opening Bal) Rs. 769.00

19-05-2013 LLWPCP/MAY13/40 B.N.6964(NC SO) BM C/off A/c-(For Opening Bal) Rs. 850.00

19-05-2013 LLWPCP/MAY13/40 B.N.6928(NC E.INS) BM C/off A/c-(For Opening Bal) Rs. 734.00

23-05-2013 LLWPCP/MAY13/49 B.NO.7165(KOTAK) BM C/off A/c-(For Opening Bal) Rs. 8,024.00

24-05-2013 LLWPCP/MAY13/51 MUSTAKIM SAIFI BM C/off A/c-(For Opening Bal) Rs. 2,000.00

24-05-2013 LLWPCP/MAY13/51 SUMIT RAWAT BM C/off A/c-(For Opening Bal) Rs. 2,000.00

25-05-2013 LLWPCP/MAY13/55 B.N 7287(VIDYA PRASA BM C/off A/c-(For Opening Bal) Rs. 3,525.00

26-05-2013 LLWPCP/MAY13/56 NC B.N.7373(LABOUR I BM C/off A/c-(For Opening Bal) Rs. 1,525.00

26-05-2013 LLWPCP/MAY13/56 NC B.N.7371(ESIC) BM C/off A/c-(For Opening Bal) Rs. 1,353.00

27-05-2013 LLWPCP/MAY13/63 NC BILL-SO GOMTI NAG BM C/off A/c-(For Opening Bal) Rs. 337.00

Total Rs. 67,361.00


25/28



Annexure-15

Physical Verification of Main Store as on 31/05/2013:

No. Description

Base Unit

of Measure Unit Cost

Qty as per

ERP Physical Difference

I00000136 Almond KG 553.14394 0.52 0.4 -0.12

I00000138 Anjeer KG 288 0.1 0.1 0

I00000143 Dates KG 58.37313 1 0.4 -0.6

I00000146 Kish Mish KG 228.43103 0.255 0.1 -0.155

I00000148 Makhana KG 569.78 1.5 1.5 0

I00000149 Pista KG 1,095.29 1.15 1 -0.15

I00000156 Besan KG 70 8 5 -3

I00000158 Maida KG 22 10 10 0I00000161 Daliya KG 100 0.5 0.6 0.1

I00000162 Peanut (Groundnut) KG 94.97692 0.5 1.5 1

I00000166 Rawa KG 28.52459 6 5.75 -0.25

I00000182 Dal Tuar KG 74.26 7.5 6.3 -1.2

I00000205 Dalda KG 68.55234 9.25 7 -2.25

I00000215 Ajino Motto KG 152.36 1 1 0

I00000217 Amchoor Powder KG 423.10909 1.1 1 -0.1

I00000261 Jaiphal KG 1,047.30 0.1 0.15 0.05

I00000264 Jeera KG 200 0.7 0.95 0.25

I00000278 Papad KG 170.19623 2.8 3 0.2

I00000361 Honey KG 302.10145 0.1 0.5 0.4

I00000386 Butter KG 109.9633 6.5 8.5 2

I00000568 Eggs NOS 3.04756 6 44 38

I00001530 Tea KG 220.25 1 1 0

I00002250 Biscuit PKT 8.77 14 19 5


26/28



Annexure-16

Physical verification of Liquor items in store & bar:Item No. Description Unit Amt Base of UNIT Qty. as per ERP Physical Qty. Diff.

I00000574 100 Pipers Scotch Whisky 2,146.84 LTR 9.18 9.15 -0.03

I00000655 Black Dog 12Yers 1,640.62 LTR 11.52 11.70 0.18

I00000657 Royal Challenge 786.89 LTR 19.26 19.26 0.01

I00000666 Signature Whisky 786.88 LTR 14.58 14.61 0.03

I00000667 Blender's Pride 938.63 LTR 6.84 6.81 -0.03

I00000669 Antiquity Blue 1,039.17 LTR 22.26 22.23 -0.03

I00000671 Sauza Silvar Tequila 2,200.00 LTR 0.77 0.75 -0.02

I00000673 Johine Walker Black Label 3,400.00 LTR 3.48 3.48 0.00

I00000674 Johine Walker Red Label 2,000.01 LTR 2.88 2.88 0.00I00000676 Chivas Regal 3,400.00 LTR 24.66 18.78 -5.88

I00000679 Jeam Beam 1,925.00 LTR 2.26 2.24 -0.02

I00000680 Jacks Danial'S 3,200.00 LTR 4.92 4.93 0.01

I00000690 Glenlivet Whisky 4,200.00 LTR 3.33 3.38 0.05

I00000694 Talisker 4,800.00 LTR 2.64 2.73 0.09

I00000705 Fuel Vodka 603.33 LTR 15.02 15.75 0.73

I00000713 Old Monk Rum 552.76 LTR 7.46 7.53 0.08

I00000717 Gordon London Gry Gin 1,933.33 LTR 1.13 1.13 0.00

I00000718 Bombay Saphire Gin 2,133.33 LTR 2.61 2.61 0.00

I00000721 Grey Goose Vodka 3,600.00 LTR 6.42 6.45 0.03

I00000727 Absolute Blue Vodka 1,999.99 LTR 9.63 8.94 -0.69

I00000740 Kahalua Liquer 2,133.33 LTR 0.20 0.20 0.00

I00000741 Sambuca Liquer 2,289.67 LTR 0.27 0.27 0.00

I00000750 Breezer Cranberry 89.08 LTR 66.00 66.00 0.00

I00000769 Nine Hills Chenin Wine (BTL) 742.03 LTR 1.95 1.95 0.00

I00000826 Ballentines Whisky 1,999.99 LTR 8.07 8.13 0.06

I00000827 Beer Budwisher (Pint) 87.89 LTR 127.00 126.00 -1.00

I00002733 Vodka Pinky 3,800.00 LTR 0.90 0.90 0.00


27/28



Annexure-17

Items wherein Shortage/ Excess observed during Physical verification of CGS stock as on 01/03/2013:

SL NO. ITEM NAME STOCK QTY. PHYSICALY DIFFERENCE

1 FULL PLATE 175 136 -39

2 HALF PLATE(Green) 103 100 -3

3 SAUCER 128 127 -1

4 MONKEY BOWL 115 119 45 RICE BOWL 83 82 -1

6 UNDERLINER 106 105 -1

7 FINGER BOWL 99 98 -1

8 REPEAT GLASS 55 53 -2

9 ICE BUCKET 2 3 1


28/28



Annexure-18Scope/ Issues Observations/suggestions Br. Comments

1. TDS 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.

2. PF Deposit: - For the month of April-13 it was deposited on 14/05/2013.Return: - Copy of PF Return not available with the branch. Not Send by HO.

3. ESI ESI for the month of April-13 it was deposited on 21/05/2013.However, ESI facility is not provided to casual employees.

4. SERVICE TAX Deposit: - Service Tax for the month of April-13 was deposited on 06/05/13. Cenvet Credit has beentransferred 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.

5.Professional Tax PT is not applicable in UP.6. VAT 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, 10-

11 & 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.

7. Other Licenses Certificate from LUCKNOW NAGAR NIGAM is valid till 31.03.2013. Renewal under processCertificate under FOOD & ADULTERATION ACT is expired on 31/03/2013. Renewal under process

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. Renewed & valid upto25.02.14 but certificate yet

to be obtained.

Weight & Measurement Renewed & Valid up to 6/4/15

bbq lucknow report april-13

Documents