BBQ Janakpuri-April 2013

RAJESH SRIVASTAVA & ASSOCIATES
CHARTERED ACCOUNTANTS
BARBEQUE NATION HOSPITALITY LIMITED-JANAKPURI INTERNAL AUDIT REPORT FOR THE MONTH OF APRIL -2013 CHECKLIST SCOPE / ISSUES
S.No. I. 1
AREA
BOOKS OF ACCOUNT AND ACCOUNTING Voucher Serial Numbers, Date, Narration, Bill References, and Authorization, supporting Documentary Evidences duly authorized; Filing.
Branch Reply
Proper Account Ledgers/Heads
1. It has been observed that the outlet is very casual in maintaining the vouchers file for all 1. Shall take kind of Vouchers viz Journal, Bank & Purchases. The type of mistakes were as follows:Care in future. They were not filed in chronological order &/or in order of date. Several entries in Purchase vouchers were posted in back date/ later dates (but not on the date of generation of voucher thru ERP). This is evident from the vouchers serial no itself. None of the Journal vouchers, Purchases vouchers, and Bank & cash payment vouchers was signed by the BM. 2. Obtaining of Rate Contracts & maintenance of such contracts are very casual & not up to mark & it needs a quality change. 3. Till January-13 audit, Chq issue register was found in worst condition and chq issue date was not mentioned in register and also not signed. From Feb-13 onwards, it has been informed to us that the outlet has stopped the maintaining chq issue register. 4. The outlet has Debited Rs 1086036/-in Legal exp vide JV no 188 & 199dt 30/09/12. In this regard it was informed that this amount has been paid to DMC and Debited to Landlord a/c in earlier years on a/c of amount of regularization charges demanded by the Delhi M. Corporation during the period 2007 to 2012. Now the land lord has disputed these debits & in turn the outlet has reversed these by Dr. in Legal exp now. While going into the clauses of agreement (clause no 5 page no 4 & clause no III page no 6/7) we are of the opinion that the above payment was responsibility of Landlord only & transferring the same to Legal exp is not justified. A detailed study & legal opinion may be taken in this regard. 1. 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 may create problem at the time of Assessment.
Internal Audit Report of BBQ-Janakpuri, for the month of April-13
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Even as per the Accounting norms, all income should first be booked in the 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 are being covered under Vouching. We have physically verified the: 1. Main cash as on 22/05/13 and same found tallied with ERP amount. 2. Counter cash as on 22/5/2013 and found Excess of Rs. 28/Please refer Annexure-1. We have checked daily Cash Collection Receipt as per Cash Book with Cash Sales as per POS Summary report and found difference of Rs.388.84. As per POS Rs. 3261901.97 As per ERP Rs. 3262290.81 Difference Amount: Rs. 388.84 Difference was of dated 19/04/13. Difference due to wrong settlement of bills in cash and credit card. We reviewed the daily Cash collection for the month of April-13 and same found that cash sale on 29/4/2012 was not deposited to the bank till the month end. We have checked the cash book for the month of April-13, any negative balance has not been observed during the month.
II.
CASH (Physical verification of main cash and outlet cash needs to be done every month) Reconcile daily Cash Collection Receipt as per Cash Book with Cash Sales as per POS Summary report.
Has the daily cash collection been deposited in bank the next day? Negative Cash Balance as per books Excessive Cash Transactions and substantial Cash Balance
3 4
1. We have reviewed Cash book for the month of April-13 and observed that in 34 cases cash payment exceeds Rs. 1000/Details as per Annexure-2. 2. We recommend in reducing the cash transactions especially in case of fund transfer, ABC cash purchases and salary/wage payment to staff.
We have checked the cash voucher for the month of April-13 and found that: 1. BM sign were not available on any vouchers. 2. Other discrepancies are as per Annexure-3.
Cash Book Vouching of Payments and Receipts
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III. 1
BANK Bank Reconciliation Statement
Control over cheques Any signed blank cheques on hand? If yes, whether effective control over cheque stationery? Are idle funds maintained in current account?
1. We checked the bank reconciliation on 21/05/13, the same was found reconciled till 16/05/13. 2. In 2 Cases, Cheques were issued but not presented for payment since more than 15 Days. Details as below: Date Vender Name CHQ NO. Amount 11/4/2013 Friends Welding Work 108519 26404 9/4/2013 Kohli Softdrinks PVT LTD 108506 29098 1. Any blank signed Cheque not found. 2. Cheques on hand were not provided for verification, as informed by CUH there is no any Cheque on hand. 3. Deletion of signature of resigned employees from bank account is still pending.
On several dates credit balance has been observed in bank account. 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 is available in bank account. Due to this a huge amount remains in the Bank reconciliation under head Chq issued but not presented for payment. Hence it is not possible to categories the idle balance in bank a/c. However a Statement showing per day closing balance as per bank statement & as per Bank book is attached as per Annexure-4.
We have checked bank payment voucher for the month of April-13 and observed that: 1. BM signatures were not available on vouchers. 2. Several entries in Purchase vouchers were posted in back date/ later dates (but not on the date of generation of voucher thru ERP). This is evident from the vouchers serial no itself. POS sale during April 13: ERP sale during April-13: Difference Rs. 6254906.92 Rs. 6254906.92 Rs Nil
Credit balance in bank due to bulk posting, However, any Cheque is not bounced due to insufficient fund. We take care while issuing Cheque.
Bank Book Vouching of Payments and Receipts
IV. 1
SALES/INCOME
Reconciliation of sales as per monthly sales summary with the Income accounted as per books.
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2
Sales bills of 3 days selected at random to be verified with Daily Sales Report/Summary
Sales -Cash and Credit as per POS summary to be reconciled with Cash Book and Credit Card account in books.
We have verified the sales bills of 7th, 14th & 21st April 2013 and same found tallied with daily sales report summary. We have checked cash & credit sale as per POS summary & as per ERP and found as per follows: Description Cash Sales Credit Sale Total Sales As per POS Rs. 62,54,906.92 Rs. 32,61,901.97 Rs. 29,93,004.95 As per ERP Rs. 62,54,906.92 Rs. 32,61,513.13 Rs. 29,93,393.79 Difference Rs. -388.84 Rs. +388.84 Rs. Nil th th st We have checked the entire sale bills of 7 , 14 & 21 April 2013 and found in order.
5 6 V. 1
Sales bills of 2-3 days selected at random to be verified with the KOT/BOT Verification of Master Price List with Menu. (Once every quarter) Other Incomes- Scrap and Sponsorships
1. Paid stamp available on bill in case of cash payment. 2. In case of modification BM & Captain sign was available on bill.
Shall cover in next month audit. Scrap sale was found correctly accounted.
PURCHASES/EXPENSES
Purchase/Expense Register
Vouching
We have checked the purchase for the month of April13 and observed that: The invoice has not been filed in chronological order. Outlet is not preparing purchase order. Several entries of vouchers are posted in back dates/later date, same can be verified from voucher no. itself. None of the vouchers were signed & approved by BM. Outlet is using LQR head for liquor purchase & OTR head for all other type of purchases. Other observations in Vouching are as per Annexure-5. Fish Basa was being received from HO but out let is crediting in BBQ Grillers account, though the challan was being used of BBQ Nation. In this reference we have asked the branch to get the correct date of freezing BBQ Grillers account at Outlets and transfer all
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amount credited after that date to HO Account. There is no progress in the account. 2 Reconciliation of Purchase Register with Stores Receipts
1. We have noticed that 29 GRN were pending for invoicing as on 21/05/2013.Details as per Annexure-6. 2. Difference of Rs. 81084.10 has been observed in purchase as per ERP and GRN summary. Branch could not offer any comment on same.
Total purchase as per accounts As per Store (GRN Summary) Difference (Excess)/Short in ERP Rs. 969,658.40 Rs. 1,050,742.50 Rs. 81,084.10
Purchase Orders/ Contracts/ Approved Rate Lists
VI.
JOURNAL
Reason of Difference: not explained We have checked the purchase order and contracts of vendor and observed that: 1. Overwriting in Rates and in validity date on contract paper has been observed. 2. Period is not mentioned on contract with Vendor as for how much long time contract will valid. 3. The file of contract has been kept in haphazard situation. More than one letter of few parties mentioning rates for same items was found in the file. 4. Item rate was found undated. It is difficult to consider which one is latest & final. 5. Several changes in rates by cutting the figure/rate but the same were not authenticated either by the party or by the any officials of outlet. 6. Several contracts are said to be done by HO but no proof of the same is available in file. 7. The file is without Serial number. Any paper can be inserted/ deleted from the file without any problem. 8. Agreement was not available in some cases. Details as per Annexure-7. 9. Agreement with APS Group for providing manpower for housekeeping/ security and valet parking had been executed, but in the agreement status of APS group had been marked as Company incorporated under companies act, while correct status of APS group is that its a Partnership firm. Further, copy of partnership deed has also not been obtained. We have conducted the journal vouching for the month of April-13 and noticed that: 1. None of the JVs were signed by BM. 2. Several entries are found posted on last day of the month.
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3. Several entries of vouchers were found posted in back date/later date, same can be verified from serial number of vouchers itself. 4. Other discrepancies in journal vouching are as per Annexure-8. VII. 1 2 3 4
LEDGER SCRUTINY Credit Cards

Inter-Unit Reconciliation Suppliers Account Reconciliation Advances and Deposits
Credit card accounts have been found reconciled. HO account was reconciled till 31/12/12 with a difference of Rs. 30,329,388.79/- as on 22/03/2013. For inter unit reconciliation branch is following the Procedure of intimating HO and concerned branch for posting in inter branch transaction. There are many accounts where balances are lying unpaid since prior to installation of ERP, branch is recommending to W/o the same. Observations on scrutiny of vendor account are attached in Annexure-9. We have checked Loan & advances and observed that:
Security deposit against rent has been given to Shrichand Sharma for Rs. 5500/-, with whom outlet is not having any valid agreement. Observation on scrutiny of Advances & deposits are attached in Annexure-10.
5 Provisions
Expenses
We have checked the same and found that provision made for April -13 Expenses not reversed till date of audit (21/05/2013). We have reviewed the Outlet Expenses, and found that several expenses of other new outlets were also incurred from the Janakpuri by debiting Fund transfer BNHL. However, confirmation of entries posted at respective outlet not ensured. Further electricity bills of Vivek Vihar & Jungpura outlets are paid from Janakpuri outlet. However, confirmation of entries posted at respective outlet not ensured. Mobile expenses of several staffs of other outlets are also paid from Janakpuri outlet. However, confirmation of entries posted at respective outlet not ensured. We scrutinized the ledgers and found that :1. Provision for bonus, leave encashment and depreciation are not made at the outlet. 2. Parking rent of Rs. 30,000/- pm is being paid to Mr. Raj Kumar, for which company is not having any valid agreement. Further HO approval for the same is also not being shown to us. TDS is being properly deducted. 3. Salary payable and leave encashment payable account are not reconciled. 4. Expense made on Mobile is continuously violating the HO norms & full bill is being
Trial Balance/ Ledger Scrutiny
Provision for Bonus, leave encashment is made at the year end.
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paid thru outlet without considering the allowable limit fixed by HO. Details as per Annexure-11. 5. Inter branch material transfer account was not reconciled. 6. Service tax on APS groups (75% portion of service tax) is being credited in Service tax (Reverse charge), however, the branch is not depositing the service tax. Further this account has been grouped under WCT payable head in main trial. 7. Service charge ledger is not being reconciled on the month end, while reconciling the same we found that the branch has paid / Adjust Rs 51656/- excess service charge. The CUH had talked with HO person to adjust the excess paid amount from next moth payable amount. VIII. 1
STORES Physical verification (25-30 Items each month)

Expired and Slow/NonMoving Inventory Stores Records Verification of Issue Notes and SRV/GRN with the Stores Records On Test Check basis
2 3
Physical verification of Store items was carried on 23/05/2013 & differences were noticed on verification. Details as per Annexure 12. We have checked the stores & bar items on random basis, and found no item expired. We have verified the store ledger and observed that: 1. No register is maintained by branch regarding issue or receipt of Requisition slips books. 2. Requisition slip is not signed by head chef & also noticed that some items are issued without requisition. 3. Overwriting/addition observed in quantity issued which has not authentic by chef. 4. Requisition slips are not in Chronological order. Further it was found scattered on the table. 5. Requisition slip related to house-keeping, service, stationery and crockery & cutlery not posted in ERP on daily basis. In this reference it was informed to us that these slips are posted at the end of the month with total quantity.
6. In following items value is appearing as negative in the ERP (accounting module) reason of the same could not be explained by the CUH.
Code of A/c 220010 220020 220060 Head of account Stock-Food Veg Stock-Food Non Veg Stock-Coal Amount -347,572.30 -45,544.44 -93,839.44
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220120 Stock-Packing Material -15,817.54 220290 Stock-Newspaper -130 1. Physical verification of Liquor items maintained in main store was done on 23/05/2013 & same found in order except in Bar items where minor differences was noticed. Details as per Annexure-13. 2. Physical verification of Liquor items maintained in Outlet bar was done on 23/05/2013 & same found in order except in Bar items where minor differences was noticed. Details as per Annexure-14. Physical verification of crockery, cutlery & Glassware was carried on 01/04/2013 and found in order. Shall be covered in next month audit.
Outlet Bars Physical Verification and Reconciliation with Records Liquors, Cigarettes and Soft Beverages Outlet Physical Verification of Crockery/Cutlery and Linen Stocks (Once every quarter) Item-Wise Reconciliation (Once every quarter)
6 IX. 1
PERSONNEL Salary Sheets
We have checked the salary working on and found in order. All off roll employee were paid through cash as well as 19 On roll employees Salary are paid through Cash. NO. AMOUNT On roll employee 19 Rs.103263/Off roll employee 21 Rs. 67253/Salary was cross checked with attendance register and found in order. System and Records We have checked the attendance for the month of April-13 and observed that: Appointment Letters; Salary 1. Balance leaves of the personnel needs to be mentioned on register. structure; Attendance; 2. As per existing system, On line leave application is being filed and approved, Hard copy Leave - Applications and of leave application also maintained. Records; Advances. 3. While checking hard copy of Leave Application we have observed that in several cases application was not signed by dept head or BM. 4. Manual attendance register was found in bad condition. It needs to be change. We have also noticed that attendance register is not filled by any personnel but the same is filled by guard on the basis of sheet maintained on excel sheet by CUH. Deductions We have checked food deduction from salary and found in order.
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4 X. Inter-Unit Transfers STATUTORY COMPLIANCES We have checked the inter unit transactions and any abnormal entry not notice during March13. We have checked the statutory compliances and licenses and our observations have been enumerated in Annexure-15. It may be noted that ESI is not being deducted from salary of Casual employees. Service tax under reverse charge is applicable on legal consultant but outlet is not complying the same. We have checked the Licenses and agreement and found that for some licenses renewal is under process. Please refer Annexure-15. We reviewed the food cost for the month of April-13 and noticed the followings:Particulars Food Cost Beverage High Date Amt / % 16/04/2013 93.11% 30/04/2013 106.93% Low Date Amt / % 08/04/2013 08.13% 26/04/2013 14.16%
XI. XII.
LICENSES AND AGREEMENTS
FOOD COST
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.
XIII. 1
Food Cost and Wastage Reports OTHERS Fixed Assets
Wastage report is being not maintained by Outlet on daily basis hence we are unable to give any comment on the same. Following discrepancies found in Fixed assets: 1. Fixed assets register is not being maintained in physical form but information available in ERP. 2. Coding on Fixed assets is not available. 3. No fixed assets purchased during this month. 4. 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. Insurance of Office Premises, furniture's and fittings has been expired on 20.02.12. As informed the same is renewed by HO but copy of the same is not available at outlet. We have reviewed the control over printed stationary viz. blank Sale bill & KOT BOT book etc and found that:
2 3
Insurance Stationery Controls
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1. No register is maintained by branch regarding issue or receipt of books. 2. It needs more stringent planning & controls. We have verified gate pass for the month of April-13 and same was found in order. Daily data back-up is not taken by the outlet. As informed by CUH same is not required now. We have reviewed the system of daily operations audit / system control and observe that: Any record of verification of cash / store / Bar/ cutlery crockery etc by office staff / BM is not available at the outlet. We would like to suggest to have contact number and address of all the 9 outlet running at Delhi and NCR on the table mat to put on table of all the 9 outlets. This will create a good awareness among our customers.
4 5 6
Gate Pass- Returnable and Non- Returnable Data Security System of Daily Operations Audit/ System Controls
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Annexure- 1
Particulars
Balance as per ERP Total PHYSICAL CASH DIFFERENCE
PHYSICAL CASH VERIFICATION REPORT DATED Date of Physical verification of cash: 23/04/2013 Main Cash Branch Comments
27166 27166 27166 0
Particulars
Imprest Cash As per book Add: Cash Sale of dated:----Total Cash in hand
Counter Cash Branch Comments

8000 70013 78013 78041
Difference (Excess)
28
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Annexure-2 Amount
1,310.00 1,221.00
List of cases where cash payment exceeds Rs. 1000/S.No.

1 2
Date
01-04-2013 01-04-2013
Document No.
DJPPCP/APR13/01 DJPPCP/APR13/02
Account Name
ABC Cash Purchase Control BEING CASH PAID FOR THE PURCAHSE SOME ITEM Service Charge Payable BEING CASH PAIDSERVICE CHARGE TO Mr, RAVEKANT FOR THE MONTH OF FEB 13 Establishment Expenses BEING CASH PAID EB B MONTHALY CHARGE Cable TV Charges BEING CASH PAID FOR THE Cable TV CAHRGE Travelling Expenses-Others BEING CASH PAID TO Mr, ROHIT TANWAR FOR TRAIN TICKET BOOKED BY HIM FROM PUNA TO DELHI Salary & Wages Payable BEING CASH PAID SALARY TO CASHUAL STAFF MONTH OF MAR 13 Stipend Payable BEING CASH PAID SALARY TO CASHUAL STAFF DATED ON 03.04.13 MONTH OF MAR 13 Janakpuri-HO Transactions BEING CASH GIVEN TO RAKESH FOR LR SALARY DATED ON 03.04.13 ABC Cash Purchase Control BEING CASH PAID AND PURCHASE OF REQUIRED ABC Cash Purchase Control BEING CASH PAID & PURCHASE OF ITEM Garbage Cleaning Exps BEING CASH PAID FOR THE Garbage Cleaning Exps MONTH OF MARCH 1+3 Janakpuri-HO Transactions BEING CASH PAID SALARY FOR THE HO PRROJECT STAFF AND DABIT TO HO
3 4 5
02-04-2013 02-04-2013 03-04-2013
DJPPCP/APR13/03 DJPPCP/APR13/04 DJPPCP/APR13/08
2,000.00 1,855.00 1,930.00
03-04-2013
DJPPCP/APR13/11
1,25,123.00
03-04-2013
DJPPCP/APR13/12
64,481.00
03-04-2013
DJPPCP/APR13/13
50,000.00
9 10 11
03-04-2013 03-04-2013 06-04-2013
DJPPCP/APR13/14 DJPPCP/APR13/15 DJPPCP/APR13/18
4,000.50 14,350.00 3,200.00
12
06-04-2013
DJPPCP/APR13/21
7,000.00
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13 14 15 16 08-04-2013 09-04-2013 10-04-2013 11-04-2013 DJPPCP/APR13/23 DJPPCP/APR13/24 DJPPCP/APR13/26 DJPPCP/APR13/29 ABC Cash Purchase Control being cash paid & purchase of item Establishment Expenses BEING CASH PAID FOR THE SERVICE OF D POS Telephone Expenses BEING CASH PAID FOR THE TATA BILL Other Licenses fees BEING CASH PAID FOR THE PAKE MAZER CHARGE FOR THE ALL DELHI UNIT PAID ON 11.04 ABC Cash Purchase Control BEING CASH PAID & PURCHASE OF VEG Service Charge Payable BEING CASH PAID TO SERVICE CHARGE FOR FEB-13 FOT SUKANTO AND BIBISHAN DAS FOR JANAKPURI UNIT Service Charge Payable BEIGN CASH PAID TO JANAKPURI STAFF FOR SERVICE CHARGE FOR MAR-13 Staff Welfare BEBEIGN CASH PADI TO DEEPAK FOR STAFF WELFARE EXP PAID ABC Cash Purchase Control BEING CASHPAID FOR LEMON GRASS PURHCASE Mukesh Kumar (Laundry) BEING CASH PAID TO MUKESH FOR LAUNDRY ADVANCE EXP Salary & Wages Payable BEING CASHPAID TO SHAILENRA FOR SALARY MAR+-13 Salary & Wages Payable BEING CASHPAID TO RAMDAYAL FOR SALARY MAR+-13 Repairs-Misc-Labour BEING CASH PAID TO DEEPAK FOR CAR MIRROR PURHCASE AND REPEINGIN FOR GUEST INNOVA MIRROR DAMAGE ABC Cash Purchase Control BEING CASH PAID FOR SEV AND PETROL PURCHASE 1,339.44 12,000.00 2,200.00 2,500.00
17 18
11-04-2013 12-04-2013
1,800.00 3,339.00
19
12-04-2013
DJPPCP/APR13/35
79,277.00
20
14-04-2013
DJPPCP/APR13/39
4,031.00
21 22 23 24 25
15-04-2013 19-04-2013 19-04-2013 19-04-2013 23-04-2013
DJPPCP/APR13/40 DJPPCP/APR13/45 DJPPCP/APR13/46 DJPPCP/APR13/47 DJPPCP/APR13/53
4,725.00 5,000.00 5,900.00 4,530.00 1,734.00
26
23-04-2013
DJPPCP/APR13/55
1,000.00
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27 24-04-2013 DJPPCP/APR13/57 Establishment Expenses BEIGN CSH PAID FOR DELHI JAL BOARD FOR METER Establishment Expenses MISC EXP EXCISE PAID Establishment Expenses MISC EXP EXCISE PAID Establishment Expenses BEING CASH PAID FOR ESIC Establishment Expenses BEING CASH PAID FOR ESIC Establishment Expenses BEING CASH PAID FOR ESIC Establishment Expenses BEING CASH PAID FOR ESIC ABC Cash Purchase Control bieng cashg paid for newpapaerm petrl. etc exp dt 30.04.13 3,000.00
28
27-04-2013
DJPPCP/APR13/58
10,000.00
29 30 31 32 33 34
28-04-2013 29-04-2013 29-04-2013 29-04-2013 29-04-2013 30-04-2013
DJPPCP/APR13/59 DJPPCP/APR13/60 DJPPCP/APR13/61 DJPPCP/APR13/62 DJPPCP/APR13/63 DJPPCP/APR13/64
10,000.00 15,000.00 15,000.00 15,000.00 15,000.00 1,327.00
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Annexure 3
Following Discrepancy found in Cash payment: Date Document No. Account Name
14-04-2013 DJPPCP/APR13/39 Staff Welfare BEBEIGN CASH PADI TO DEEPAK FOR STAFF WELFARE EXP PAID Xerox Charges BEING CASH PAID TO VIJAYL FOR STAMP PAPER EXP Mukesh Kumar (Laundry) BEING CASH PAID TO MUKESH FOR LAUNDRY ADVANCE EXP Conveyance Expenses BEING CASHPAID TO DEEPAK FOR GUEST CONVEANCE EXP PAID FOR CAR MIRROR DAMAGE SO SENT GUEST BY CAB ABC Cash Purchase Control BEING CASH PAID FOR SEV AND PETROL PURCHASE Flower Expenses-Cost BEING CASH PADI TO URENDR FOR GUEST FOR BUKE ABC Cash Purchase Control bieng cashg paid for newpapaerm petrl. etc exp dt 30.04.13
Amount
Rs. 4,031.00
Observation
No supporting was available.
18-04-2013 19-04-2013
Rs.
220.00
No supporting was available.
Rs. 5,000.00
No supporting was available. No supporting was available.
23-04-2013
DJPPCP/APR13/54
Rs.
600.00
23-04-2013
DJPPCP/APR13/55
Rs. 1,000.00
No supporting was available. No supporting was available.
23-04-2013
DJPPCP/APR13/56
Rs.
350.00
30-04-2013
DJPPCP/APR13/64
Rs. 1,327.00
Local conveyance of Rs.150/wrongly debited into ABC cash purchase account.
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Annexure-4 Statement showing per day closing balance as per bank statement & as per Bank book:
Statement Date A
02-04-2013 03-04-2013 04-04-2013 05-04-2013 06-04-2013 08-04-2013 09-04-2013 10-04-2013 11-04-2013 12-04-2013 13-04-2013 15-04-2013 16-04-2013 17-04-2013 18-04-2013 19-04-2013 20-04-2013 22-04-2013 23-04-2013 24-04-2013 25-04-2013 26-04-2013 27-04-2013 29-04-2013 30-04-2013
Statement Ending Balance (Cr as per bank) B

Rs. Rs. Rs. Rs. Rs. Rs. Rs. Rs. Rs. Rs. Rs. Rs. Rs. Rs. Rs. Rs. Rs. Rs. Rs. Rs. Rs. Rs. Rs. Rs. Rs. 17,46,128.88 15,74,189.30 18,43,767.32 5,87,794.09 8,13,472.40 5,85,374.90 7,70,895.73 4,42,084.79 3,64,525.14 5,55,334.43 5,58,947.98 8,87,499.57 9,33,940.63 9,06,368.01 9,75,462.32 8,42,926.32 10,16,872.48 6,06,567.42 6,72,130.04 6,88,160.08 9,15,430.45 9,53,435.55 11,98,954.01 11,75,925.11 13,34,189.92
Ending balance as per Bank Book ( Dr /Cr) C

Rs. Rs. Rs. Rs. Rs. Rs. Rs. Rs. Rs. Rs. Rs. Rs. Rs. Rs. Rs. Rs. Rs. Rs. Rs. Rs. Rs. Rs. Rs. Rs. Rs. 14,30,445.88 12,79,389.30 15,52,978.32 2,97,005.09 5,22,683.40 2,94,585.90 37,996.27 35,423.73 4,65,225.86 2,74,416.57 2,70,803.02 3,58,647.43 2,67,206.37 3,12,962.99 2,37,586.68 2,20,122.68 26,127.48 2,83,450.58 1,87,686.96 1,71,656.92 2,33,904.45 3,54,701.55 5,80,805.01 5,57,776.11 8,15,246.92 Dr Dr Dr Dr Dr Dr Cr Dr Cr Cr Cr Cr Cr Cr Cr Cr Dr Cr Cr Cr Dr Dr Dr Dr Dr
Amount in reconciliation (B+C if Cr & B-C if Dr) D

Rs. Rs. Rs. Rs. Rs. Rs. Rs. Rs. Rs. Rs. Rs. Rs. Rs. Rs. Rs. Rs. Rs. Rs. Rs. Rs. Rs. Rs. Rs. Rs. Rs. 3,15,683.00 2,94,800.00 2,90,789.00 2,90,789.00 2,90,789.00 2,90,789.00 8,08,892.00 4,06,661.06 8,29,751.00 8,29,751.00 8,29,751.00 12,46,147.00 12,01,147.00 12,19,331.00 12,13,049.00 10,63,049.00 9,90,745.00 8,90,018.00 8,59,817.00 8,59,817.00 6,81,526.00 5,98,734.00 6,18,149.00 6,18,149.00 5,18,943.00
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Annexure- 5 OBSERVATION ON PURCHASE VOUCHING:

Date Document No. Account Name 11-04-2013 DJPPPI/OTR/1653 Shree Shyam Ji Traders 11-04-2013 DJPPPI/OTR/1651 M/S. Kundan Lal Jain 13-04-2013 DJPPPI/OTR/1642 ABC Cash Purchase Control 20-04-2013 DJPPPI/OTR/1695 ABC Cash Purchase Control 20-04-2013 DJPPPI/OTR/1697 Om Enterprises (Beverages) Amount Observation Rs. 922.50 Manual Bill Attached. Supporting Bill was for the purchase of 1037@25 but the payment is made of excess Rs. 26,175.00 amount of Rs.250/Rs. 600.00 Manual Bill Attached. Rs. 500.00 Manual Bill Attached. Supporting does not match with the voucher Rs. 4,199.77 amount.
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Annexure- 6
GRN pending for invoicing as on 21/05/2013:

S.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 26 27 28
Posting Date
31-03-2013 31-03-2013 31-03-2013 31-03-2013 14-04-2013 21-04-2013 05-05-2013 05-05-2013 05-05-2013 05-05-2013 05-05-2013 05-05-2013 13-05-2013 13-05-2013 13-05-2013 13-05-2013 13-05-2013 12-05-2013 12-05-2013 12-05-2013 12-05-2013 13-05-2013 13-05-2013 13-05-2013 14-05-2013 14-05-2013 14-05-2013 15-05-2013
No.
DJP/PO/1412 DJP/PO/1441 DJP/PO/1680 DJP/PO/1877 DJP/PO/1909 DJP/PO/1980 DJP/PO/2005 DJP/PO/2006 DJP/PO/2007 DJP/PO/2008 DJP/PO/2009 DJP/PO/2013 DJP/PO/2055 DJP/PO/2056 DJP/PO/2057 DJP/PO/2058 DJP/PO/2059 DJP/PO/2060 DJP/PO/2061 DJP/PO/2063 DJP/PO/2064 DJP/PO/2065 DJP/PO/2066 DJP/PO/2067 DJP/PO/2068 DJP/PO/2069 DJP/PO/2070 DJP/PO/2071
Buy-from Vendor No.

V0008106 V0000024 V0008106 V0009081 V0000459 V0000459 V0004115 V0004115 V0000469 V0000469 V0000469 V0000321 V0000321 V0000321 V0000321 V0000321 V0000469 V0008208 V0000469 V0008106 V0000321 V0000469 V0004115 V0003768 V0008106 V0004115 V0000321 V0004115
Original GRN No.

DJP/GRN/1404 DJP/GRN/1258 DJP/GRN/1477 DJP/GRN/1657 DJP/GRN/1683 DJP/GRN/1721 DJP/GRN/1745 DJP/GRN/1746 DJP/GRN/1747 DJP/GRN/1748 DJP/GRN/1749 DJP/GRN/1751 DJP/GRN/1782 DJP/GRN/1783 DJP/GRN/1784 DJP/GRN/1785 DJP/GRN/1786 DJP/GRN/1787 DJP/GRN/1788 DJP/GRN/1789 DJP/GRN/1790 DJP/GRN/1791 DJP/GRN/1792 DJP/GRN/1793 DJP/GRN/1794 DJP/GRN/1795 DJP/GRN/1796 DJP/GRN/1797
Posting No.
DJPPPI/OTR/1399 DJPPPI/OTR/1691 DJPPPI/OTR/1690 DJPPPI/OTR/1639
Buy-from Vendor Name

Om Enterprises (Beverages) Om Enterprises Om Enterprises (Beverages) M/S. Kundan Lal Jain Kohli Soft Drinks Pvt. Ltd. Kohli Soft Drinks Pvt. Ltd. Sharma Paneer Bhandar Sharma Paneer Bhandar Niranjan Singh Niranjan Singh Niranjan Singh Anand Vegetable Anand Vegetable Anand Vegetable Anand Vegetable Anand Vegetable Niranjan Singh MPK International Niranjan Singh Om Enterprises (Beverages) Anand Vegetable Niranjan Singh Sharma Paneer Bhandar Shree Shyam Ji Traders Om Enterprises (Beverages) Sharma Paneer Bhandar Anand Vegetable Sharma Paneer Bhandar
Amount to Vendor
Rs. Rs. Rs. Rs. Rs. Rs. Rs. Rs. Rs. Rs. Rs. Rs. Rs. Rs. Rs. Rs. Rs. Rs. Rs. Rs. Rs. Rs. Rs. Rs. Rs. Rs. Rs. Rs. 4,199.80 6.00 4,199.80 6,780.00 35,652.15 75,593.53 1,230.00 756.00 441.00 434.00 413.00 2,385.00 120.00 665.00 920.00 980.00 364.00 96,000.00 371.00 4,199.77 2,832.00 455.00 450.00 2,306.25 4,199.77 450.00 1,395.00 750.00
DJPPPI/OTR/1762 DJPPPI/OTR/1763
Page- 18

Annexure- 7
From following parties agreement was not available:

S.No. No.
1 2 3 4 5 6 V0000465 V0000470 V0002450 V0003768 V0005218 V0008106
Name
Pernod Ricard India Pvt Ltd Siti Traders & Distributors Print Kraft Shree Shyam Ji Traders United Interiors Om Enterprises (Beverages)
City
New Delhi New Delhi New Delhi New Delhi Mumbai New Delhi
Observation
Agreement was not available. Agreement was not available. Agreement was not available. Agreement was not available. Agreement was not available. Agreement was not available.
Page- 19

Annexure-8 Debit Amt.
201699 181529 20170 201699 181529 20170 201699 181529 20170 201699 181529 20170 14958 9972 24930 14958 9972 24930 14958 9972 24930 14958 9972 24930 17087 17087 1157 1157 33333 No supporting was attached. No supporting was attached. No supporting was attached. No supporting was attached. No supporting was attached. No supporting was attached. No supporting was attached. No supporting was attached. No supporting was attached. No supporting was attached.
Discrepancies found in journal vouching:

Date Document No. Account Name Credit Amt.
06-04-2013 DJPPJV/APR13/05 Lease Rent BBQ Surinderpal Singh TDS on Rent 06-04-2013 DJPPJV/APR13/06 Lease Rent BBQ Ramesh Chandra Khanna TDS on Rent 06-04-2013 DJPPJV/APR13/07 Lease Rent BBQ Mahinder Pal Khanna TDS on Rent 06-04-2013 DJPPJV/APR13/08 Lease Rent BBQ Poonam Malhotra (Rent A/c) TDS on Rent 06-04-2013 DJPPJV/APR13/09 Lease Rent BBQ Cenvat Credit Receivable Surinderpal Singh 06-04-2013 DJPPJV/APR13/10 Lease Rent BBQ Cenvat Credit Receivable Ramesh Chandra Khanna 06-04-2013 DJPPJV/APR13/11 Lease Rent BBQ Cenvat Credit Receivable Mahinder Pal Khanna 06-04-2013 DJPPJV/APR13/12 Lease Rent BBQ Cenvat Credit Receivable Poonam Malhotra (Rent A/c) 08-04-2013 DJPPJV/APR13/21 Om Enterprises-Delhi Om Enterprises (Beverages) 08-04-2013 DJPPJV/APR13/23 Mobile Expenses Bharti Airtel Limited 10-04-2013 DJPPJV/APR13/32 Parking Expenses (Admin)
Observation
No supporting was attached.
Page- 20

Rajkumar (Parking Rent) TDS on Rent Friends Welding Works Friends Enviro Engineers Housekeeping Exps Bharat Pest Control Services TDS on Contractors Housekeeping Exps Bharat Pest Control Services TDS on Contractors Housekeeping Exps Bharat Pest Control Services TDS on Contractors Housekeeping Exps Bharat Pest Control Services TDS on Contractors Housekeeping Exps Bharat Pest Control Services TDS on Contractors Telephone Expenses Bharti Airtel Limited 30000 3333 33400 No supporting was attached. 33400 5000 Service Tax Input Credit Not 4950 taken 50 Service Tax Input Credit Not 4449 taken 45 Service Tax Input Credit Not 5562 taken 56 Service Tax Input Credit Not 4950 taken 50 Service Tax Input Credit Not 4950 taken 50 No supporting was attached. 2455
12-04-2013 DJPPJV/APR13/24 30-04-2013 DJPPJV/APR13/55
30-04-2013 DJPPJV/APR13/56 30-04-2013 DJPPJV/APR13/57 30-04-2013 DJPPJV/APR13/67
4494 5618 5000
30-04-2013 DJPPJV/APR13/68 30-04-2013 DJPPJV/APR13/83
5000 2455
Page- 21

Annexure 9
Observations on scrutiny of Vendor Account:

No. Name Balance V0000790 ABC Cash Purchase Control V0001485 Staff Labour Welfare Fund Debit Credit Net Remarks Amount Amount Change -48,146.33 700,047.94 651,901.61 -48,146.33 Account not reconciled since Jan-13. -349.5 752 402.5 -349.5 Amount of other outlets deposited and debited under this head. -8,179.00 Repair and Maint charges paid, but bill not received. Advance paid on 07.05.13. -79,581.81 Gas bill received but posting pending. -86,955.00 Bill received on 28/05/13. Payment pertains to May13. -33,400.00 ETP Plant work done, payment made, but bill awaited since 12/04/13.
V0004768 Blue Star Ltd-New Delhi
-8,179.00
8,179.53
0.53
V0006700 Indraprashtha Gas Ltd V0008047 Lords Wear Pvt. Ltd.
-79,581.81 -86,955.00
982,433.76 217,375.50
902,851.95 130,420.50
V0009467 Friends Enviro Engineers
-33,400.00
33,400.00
Page- 22

Annexure 10
Scrutiny of Customer Trial Balance (Advances & Deposits)

No. CU00000001 CU00000002 CU00001873 CU00001942 CU00002012 Name Master/Visa Card A/c American Express Card A/c Inter Branch Material Transfer BM C/off A/c-(For Opening Bal) Mr.Hirday lal Balance Due (LCY) 146,689.00 21,493.00 1,672,052.00 28,302.00 4,525.00 14,385.00 7,500.00 200,000.00 4,000.00 1,066.00 9,720.00 50,000.00 -23,552,583.34 23,130.00 Remarks
CU00003243 Salary Advance Control A/c CU00003250 Deposit-TourismDep Govt of NCT CU00003744 Deputy Excise &Tax Commiss. CU00004124 CU00006445 CU00006777 CU00006912 CU00006914 CU00007181 Vijay Pathe Netrapal Singh (Loan A/C) Surender Kumar (Loan A/C) Gurgaon-HO Transactions Janakpuri-HO Transactions Cenvat Credit (Reverse Charge)
Pending entry of last 3 days Pending entry of last 3 days Entry pending Since ERP installation. Pending to be W/o, 25% of FOC Bill. Advance against expenses pending for adjustment since Oct-12. No transaction since 2008. Security deposit to be transferred to license exps. Ex Duty to be paid on liquor purchase, advance payment made during May-13. No collection since long. Int portion to be collected. Int portion to be collected. Account reconciled with Gurgao branch. Reconciled till 31st Dec-12. Not being deposited since last 3 months.
Page- 23

Annexure-11 Eligible Amount Rs. 500.00 Rs. 250.00 Rs. 250.00 Rs. 500.00 Rs. 250.00 Rs. 250.00 Rs. 250.00 Rs. 250.00 Excess Paid Rs. 1,428.00 Rs. 1,960.00 Rs. 754.00 Rs. 290.00 Rs. 1,234.00 Rs. 572.00 Rs. 222.00 Rs. 425.00
Mobile expenses payment made during the Month of April-2013

Mobile Number 9350170306 9311170305 9311177719 9350770305 9350770306 9350770307 9350770308 9350770309 Employee Name Mukesh Hirday Reception Rajeev Tripathi Vijay Pathe Govind Deepak Sunil Patel Degination Chef Level Amount Paid L5 Rs. 1157.00 L3 Rs. 2167.00 L3 Rs. 632.00 L5 Rs. 629.00 L4 Rs. 1,462.00 L3 Rs. 872.00 L4 Rs. 432.00 L3 Rs. 1032.00
CUH Chef RSM ME
Page- 24

Annexure-12 Qty As per ERP 0.8 3 9 0.5 5 2 30 9.5 6 24 0.714 11 18.14286 2 12 144 90 144 60 60 10 50 80 80 5 Actual QTY 0 5 3 0 2 2 12 3.9 0 10 3 0 5 2 12 136 82 156 36 79 12 25 80 80 5 Difference -0.8 2 -6 -0.5 -3 0 -18 -5.6 -6 -14 2.286 -11 -13.14286 0 0 -8 -8 12 -24 19 2 -25 0 0 0
Physical verification of Main Store as on 23/05/2013

Code
I00000149 I00000156 I00000204 I00000216 I00000265 I00000306 I00000346 I00000386 I00000401 I00000831 I00000844 I00000853 I00000856 I00000911 I00000957 I00001314 I00001315 I00001316 I00001407 I00001409 I00001487 I00001584 I00006902 I00006903 I00006904 Description Pista Besan Ghee Ajwain Jeera Powder Cajun Seasoning Powder Sauce Tomato Ketchup Butter Bread 500 Gm Cranberry Juice Banana Crush Mango Crush Pineapple Crush Co2 Cylinder Bowl Full Plate Half Plate Green Half Plate Rice Bowls Soup Bowl Mayonise Udat Papad Fanta Canister Postmix Limca Canister Postmix Soya Chap Base Unit KG KG KG KG KG KG KG KG PKT LTR BTL(700ML) BTL(700ML) BTL(700ML) Bottle NOS NOS NOS NOS NOS NOS KG PKT(180 gm) LTR LTR KG
Page- 25

Physical Verification of Liquor in Main Store as on 23/05/2013:

S.No.
1 2 3 4 5 6 7 8 9 10 11 12 13 14 15 16 17 18 19 20
Annexure-13
DESCRIPTION
Laphonage Talisker Glenlvet Glenliddich Jack Danil JW Black Lable JW Red Lable Chivas Regal JB Rare Jim Bear Absolute Blere Bombay Saphire Gordons Sanja Silver Heniken Bear Finlandian Vodka Vat 69 Blenders Pride Kahalua Beer Corona
BASE UNIT
750 ML 750 ML 750 ML 750 ML 750 ML 750 ML 750 ML 750 ML 750 ML 750 ML 750 ML 750 ML 750 ML 750 ML 750 ML 750 ML 750 ML 750 ML 750 ML 750 ML
Quantity as per ERP per 750 ML

2.25 3.75 3.00 3.75 6.75 45.00 30.75 7.50 23.25 4.50 33.00 1.50 4.50 9.00 240.00 13.50 45.00 10.50 1.50 336.00
Actual QTY per 750 ML

2.25 3.75 3.00 3.75 6.75 45.00 30.75 7.50 23.25 4.50 33.00 1.50 4.50 9.00 240.00 13.50 45.00 10.50 1.50 336.00
Difference
0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00
Page- 26

Physical Verification of Liquor in Outlet bar as on 23/05/2013:

S.No. 1 2 3 4 5 6 7 8 9 10 11 12 13 14 15 16 17 18 DESCRIPTION Laphonage Talisker Glenlvet Glenliddich Jack Danil JW Black Lable JW Red Lable Chivas Regal JB Rare Jim Bear Absolute Blere Bombay Saphire Gordons Sanja Silver Heniken Bear Finlandian Vodka Campari Martini Rasso BASE UNIT ML ML ML ML ML ML ML ML ML ML ML ML ML ML BTL ML ML ML Reg. QTY 1200 1500 1480 730 1170 1460 1980 1300 1680 3060 0 1095 1820 1360 25 1560 1260 690 PHYSICAL in BAR 1 1100 1370 750 730 1100 1460 1000 980 1680 1250 0 375 1820 750 25 1560 1260 690 PHYSICAL in BAR 2 100 150 730 0 60 0 980 330 0 1810 0 690 0 610 0 0 0 0
Annexure-14
DIFFERENCE Excess/Short 0 20 Excess 0 0 -10 Short 0 0 10 Excess 0 0 0 -30 Short 0 0 0 0 0 0
Page- 27

Annexure-15
Observations on Statutory Compliance:

Sl. No. 1 Area Statutory compliances Scope/Issues 1. TDS TDS Return 2. PF PF Return 3. ESI ESI Return 4. Service Tax Service Tax Return 5. VAT VAT Assessment 2 Licenses and agreements Restaurant F&B, liquor, health, police, rent of premises, shops & establishment, fire, entertainment. Observations/suggestions Br. Comments TDS for the month of April-13 on Rent, Contractor Salary and Professional has been deposited on 07/5/13 by HO. TDS return for 4th Qtr of 11-12, 1st Qtr 12-13, 2nd Qtr 12-13 and 4th Qtr was not available with branch. PF for the Month April 2013 was deposited on 15/05/2013, entry pending. PF return is being filed by HO; outlet was not having information about this. ESIC for the Month of March 13 has been deposited on 26/04/13, April month Amount not deposited till 29/05/13. As per ESI consultant the same is no more required now. Deposit: - Service Tax for the month of April-13 was deposited on 06/05/13. Cenvat credit taken on Rent of Rs. 39888/Service Tax return is being filed by HO; Outlet was not having information about this. VAT for the month of April-2013 has been deposited on 21.05.2013. Total vat input of Rs.61528/- has been taken on taxable purchase. Assessment order of any year has neither been received by outlet till date nor the status of the same in knowledge of CUH. Licenses and agreements are obtained by the unit are as below: 1. License from Health valid till 31-3.2013. 2. License from Police and MCD valid till 31-3-2013. 3. License from Tourism Dept. Valid till 28.8.2013. 4. License from the Indian Performance Right Society Ltd renewed during the month & valid till 31.08.2013 5. Liquor License is valid till 31-3-2013. 6. Music License will expire on 3/3/14.
Renewal under process
Page- 28

BBQ Janakpuri-April 2013

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RAJESH SRIVASTAVA & ASSOCIATES

Proper Account Ledgers/Heads

Internal Audit Report of BBQ-Janakpuri, for the month of April-13

RAJESH SRIVASTAVA & ASSOCIATES

Cash Book Vouching of Payments and Receipts

Internal Audit Report of BBQ-Janakpuri, for the month of April-13

RAJESH SRIVASTAVA & ASSOCIATES

BANK Bank Reconciliation Statement

Bank Book Vouching of Payments and Receipts

Internal Audit Report of BBQ-Janakpuri, for the month of April-13

RAJESH SRIVASTAVA & ASSOCIATES

Internal Audit Report of BBQ-Janakpuri, for the month of April-13

RAJESH SRIVASTAVA & ASSOCIATES

Purchase Orders/ Contracts/ Approved Rate Lists

Internal Audit Report of BBQ-Janakpuri, for the month of April-13

RAJESH SRIVASTAVA & ASSOCIATES

LEDGER SCRUTINY Credit Cards

Trial Balance/ Ledger Scrutiny

Provision for Bonus, leave encashment is made at the year end.

Internal Audit Report of BBQ-Janakpuri, for the month of April-13

RAJESH SRIVASTAVA & ASSOCIATES

STORES Physical verification (25-30 Items each month)

Internal Audit Report of BBQ-Janakpuri, for the month of April-13

RAJESH SRIVASTAVA & ASSOCIATES

PERSONNEL Salary Sheets

Internal Audit Report of BBQ-Janakpuri, for the month of April-13

RAJESH SRIVASTAVA & ASSOCIATES

LICENSES AND AGREEMENTS

Food Cost and Wastage Reports OTHERS Fixed Assets

Insurance Stationery Controls

Internal Audit Report of BBQ-Janakpuri, for the month of April-13

RAJESH SRIVASTAVA & ASSOCIATES

Internal Audit Report of BBQ-Janakpuri, for the month of April-13

RAJESH SRIVASTAVA & ASSOCIATES

Counter Cash Branch Comments

Internal Audit Report of BBQ-Janakpuri, for the month of April-13

RAJESH SRIVASTAVA & ASSOCIATES

List of cases where cash payment exceeds Rs. 1000/S.No.

02-04-2013 02-04-2013 03-04-2013

DJPPCP/APR13/03 DJPPCP/APR13/04 DJPPCP/APR13/08

2,000.00 1,855.00 1,930.00

03-04-2013 03-04-2013 06-04-2013

DJPPCP/APR13/14 DJPPCP/APR13/15 DJPPCP/APR13/18

4,000.50 14,350.00 3,200.00

Internal Audit Report of BBQ-Janakpuri, for the month of April-13

RAJESH SRIVASTAVA & ASSOCIATES

15-04-2013 19-04-2013 19-04-2013 19-04-2013 23-04-2013

DJPPCP/APR13/40 DJPPCP/APR13/45 DJPPCP/APR13/46 DJPPCP/APR13/47 DJPPCP/APR13/53

4,725.00 5,000.00 5,900.00 4,530.00 1,734.00

Internal Audit Report of BBQ-Janakpuri, for the month of April-13

RAJESH SRIVASTAVA & ASSOCIATES

28-04-2013 29-04-2013 29-04-2013 29-04-2013 29-04-2013 30-04-2013

DJPPCP/APR13/59 DJPPCP/APR13/60 DJPPCP/APR13/61 DJPPCP/APR13/62 DJPPCP/APR13/63 DJPPCP/APR13/64

10,000.00 15,000.00 15,000.00 15,000.00 15,000.00 1,327.00

Internal Audit Report of BBQ-Janakpuri, for the month of April-13

RAJESH SRIVASTAVA & ASSOCIATES

No supporting was available.

No supporting was available. No supporting was available.

No supporting was available. No supporting was available.

Local conveyance of Rs.150/wrongly debited into ABC cash purchase account.

Internal Audit Report of BBQ-Janakpuri, for the month of April-13

RAJESH SRIVASTAVA & ASSOCIATES

Statement Ending Balance (Cr as per bank) B