Bbq Janakpuri-April 2013

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RAJESH SRIVASTAVA & ASSOCIATES

CHARTERED ACCOUNTANTS

Internal Audit Report of BBQ-Janakpuri, for the month of April-13 Page- 1

BARBEQUE NATION HOSPITALITY LIMITED-JANAKPURI

INTERNAL AUDIT REPORT FOR THE MONTH OF APRIL -2013

S.No. AREA CHECKLIST SCOPE / ISSUES Branch ReplyI. 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 file for all

kind of Vouchers viz Journal, Bank & Purchases. The type of mistakes were as follows:-

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 no6/7) 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. Shall take

Care in future.

2 Proper Account

Ledgers/Heads

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.


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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 inthe nature of Tips. Hence accordingly accounting should be done.

2. Other points are being covered under Vouching.

II. CASH

(Physical verification of

main cash and outlet cash

needs to be done every

month)

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 referAnnexure-1.

1 Reconcile daily Cash

Collection Receipt as per

Cash Book with Cash Sales

as per POS Summary report.

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.

2 Has the daily cash collection

been deposited in bank the

next day?

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.

3 Negative Cash Balance asper books

We have checked the cash book for the month of April-13, any negative balance has notbeen observed during the month.

4 Excessive Cash

Transactions and

substantial Cash Balance

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 perAnnexure-2.

2. We recommend in reducing the cash transactions especially in case of fund

transfer, ABC cash purchases and salary/wage payment to staff.5 Cash Book Vouching of

Payments and Receipts

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 perAnnexure-3.


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III. BANK1 Bank Reconciliation

Statement

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

2 Control over cheques Any

signed blank cheques on

hand? If yes, whether

effective control over

cheque stationery?

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.

3 Are idle funds maintained in

current account?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 theidle 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.

Credit balance in

bank due to bulk

posting, However,

any Cheque is not

bounced due to

insufficient fund.

We take care while

issuing Cheque.

4 Bank Book Vouching of

Payments and Receipts

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.

IV. SALES/INCOME1 Reconciliation of sales as

per monthly sales

summary with the Income

accounted as per books.

POS sale during April 13: Rs. 6254906.92

ERP sale during April-13: Rs. 6254906.92

Difference Rs Nil


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2 Sales bills of 3 days

selected at random to be

verified with Daily SalesReport/Summary

We have verified the sales bills of 7th, 14th & 21stApril 2013 and same found tallied with

daily sales report summary.

3 Sales -Cash and Credit as

per POS summary to be

reconciled with Cash Book

and Credit Card account in

books.

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. 32,61,901.97 Rs. 29,93,004.95 Rs. 62,54,906.92

As per ERP Rs. 32,61,513.13 Rs. 29,93,393.79 Rs. 62,54,906.92

Difference Rs. -388.84 Rs. +388.84 Rs. Nil

4 Sales bills of 2-3 days

selected at random to beverified with the KOT/BOT

We have checked the entire sale bills of 7th, 14th & 21stApril 2013 and found in order.

1. Paid stamp available on bill in case of cash payment.2. In case of modification BM & Captain sign was available on bill.

5 Verification of Master Price

List with Menu. (Once every

quarter)

Shall cover in next month audit.

6 Other Incomes- Scrap and

Sponsorships

Scrap sale was found correctly accounted.

V. PURCHASES/EXPENSES1 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 ofpurchases.

Other observations in Vouching are as perAnnexure-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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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 perAnnexure-8.VII. LEDGER SCRUTINY1 Credit Cards Credit card accounts have been found reconciled.

2 Inter-Unit Reconciliation 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.

3 Suppliers Account

Reconciliation

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 inAnnexure-9.

4 Advances and Deposits 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 We have checked the same and found that provision made for April -13 Expenses not

reversed till date of audit (21/05/2013).

6 Expenses 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.

Trial Balance/ Ledger

Scrutiny

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

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. STORES1 Physical verification

(25-30 Items eachmonth)

Physical verification of Store items was carried on 23/05/2013 & differences were noticed

on verification.

Details as per Annexure 12.

2 Expired and Slow/Non-

Moving Inventory

We have checked the stores & bar items on random basis, and found no item expired.

3 Stores Records -

Verification of Issue Notes

and SRV/GRN with the

Stores Records On Test

Check basis

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 Head of account Amount

220010 Stock-Food Veg -347,572.30

220020 Stock-Food Non Veg -45,544.44

220060 Stock-Coal -93,839.44


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220120 Stock-Packing Material -15,817.54

220290 Stock-Newspaper -130

4 Outlet Bars PhysicalVerification and

Reconciliation with Records

Liquors, Cigarettes and

Soft Beverages

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 perAnnexure-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 perAnnexure-14.

5 Outlet PhysicalVerification of

Crockery/Cutlery and Linen

Stocks (Once every quarter)

Physical verification of crockery, cutlery & Glassware was carried on 01/04/2013 and

found in order.

6 Item-Wise Reconciliation

(Once every quarter)

Shall be covered in next month audit.

IX. PERSONNEL1 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.

2 System and Records

Appointment Letters; Salarystructure; Attendance;

Leave - Applications and

Records; Advances.

We have checked the attendance for the month of April-13 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. 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.

3 Deductions We have checked food deduction from salary and found in order.


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4 Inter-Unit Transfers We have checked the inter unit transactions and any abnormal entry not notice during

March13.

X. STATUTORYCOMPLIANCES

We have checked the statutory compliances and licenses and our observations have beenenumerated inAnnexure-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.

XI. LICENSES AND

AGREEMENTS

We have checked the Licenses and agreement and found that for some licenses renewal is

under process.

Please referAnnexure-15.

XII. FOOD COST We reviewed the food cost for the month of April-13 and noticed the followings:-

Particulars High Low

Date Amt / % Date Amt / %

Food Cost 16/04/2013 93.11% 08/04/2013 08.13%

Beverage 30/04/2013 106.93% 26/04/2013 14.16%

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.

Food Cost and Wastage

Reports

Wastage report is being not maintained by Outlet on daily basis hence we are unable to give

any comment on the same.

XIII. OTHERS1 Fixed Assets 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.

2 Insurance 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.

3 Stationery Controls We have reviewed the control over printed stationary viz. blank Sale bill & KOT BOT book

etc and found that:


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1. No register is maintained by branch regarding issue or receipt of books.

2. It needs more stringent planning & controls.

4 Gate Pass- Returnable andNon- Returnable

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

5 Data Security Daily data back-up is not taken by the outlet. As informed by CUH same is not required now.

6 System of Daily Operations

Audit/ System Controls

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.


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Annexure- 1

PHYSICAL CASH VERIFICATION REPORT DATEDDate of Physical verification of cash: 23/04/2013

Particulars Main Cash Branch CommentsBalance as per ERP 27166

Total 27166

PHYSICAL CASH 27166

DIFFERENCE 0

Particulars Counter Cash Branch CommentsImprest Cash As per book 8000

Add: Cash Sale of dated:----- 70013

Total 78013

Cash in hand 78041

Difference (Excess) 28


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Annexure-2

List of cases where cash payment exceeds Rs. 1000/-S.No. Date Document No. Account Name Amount

1 01-04-2013 DJPPCP/APR13/01 ABC Cash Purchase Control 1,310.00

BEING CASH PAID FOR THE PURCAHSE SOME ITEM

2 01-04-2013 DJPPCP/APR13/02 Service Charge Payable 1,221.00

BEING CASH PAIDSERVICE CHARGE TO Mr, RAVEKANT

FOR THE MONTH OF FEB 13

3 02-04-2013 DJPPCP/APR13/03 Establishment Expenses 2,000.00

BEING CASH PAID EB B MONTHALY CHARGE

4 02-04-2013 DJPPCP/APR13/04 Cable TV Charges 1,855.00

BEING CASH PAID FOR THE Cable TV CAHRGE

5 03-04-2013 DJPPCP/APR13/08 Travelling Expenses-Others 1,930.00BEING CASH PAID TO Mr, ROHIT TANWAR FOR

TRAIN TICKET BOOKED BY HIM FROM PUNA TO DELHI

6 03-04-2013 DJPPCP/APR13/11 Salary & Wages Payable 1,25,123.00

BEING CASH PAID SALARY TO CASHUAL STAFF

MONTH OF MAR 13

7 03-04-2013 DJPPCP/APR13/12 Stipend Payable 64,481.00

BEING CASH PAID SALARY TO CASHUAL STAFF

DATED ON 03.04.13 MONTH OF MAR 13

8 03-04-2013 DJPPCP/APR13/13 Janakpuri-HO Transactions 50,000.00

BEING CASH GIVEN TO RAKESH FOR LR SALARY

DATED ON 03.04.139 03-04-2013 DJPPCP/APR13/14 ABC Cash Purchase Control 4,000.50

BEING CASH PAID AND PURCHASE OF REQUIRED


BEING CASH PAID & PURCHASE OF ITEM

11 06-04-2013 DJPPCP/APR13/18 Garbage Cleaning Exps 3,200.00

BEING CASH PAID FOR THE Garbage Cleaning Exps

MONTH OF MARCH 1+3

12 06-04-2013 DJPPCP/APR13/21 Janakpuri-HO Transactions 7,000.00

BEING CASH PAID SALARY FOR THE HO PRROJECT

STAFF AND DABIT TO HO


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being cash paid & purchase of item

14 09-04-2013 DJPPCP/APR13/24 Establishment Expenses 12,000.00BEING CASH PAID FOR THE SERVICE OF D POS

15 10-04-2013 DJPPCP/APR13/26 Telephone Expenses 2,200.00

BEING CASH PAID FOR THE TATA BILL

16 11-04-2013 DJPPCP/APR13/29 Other Licenses fees 2,500.00

BEING CASH PAID FOR THE PAKE MAZER CHARGE

FOR THE ALL DELHI UNIT PAID ON 11.04


BEING CASH PAID & PURCHASE OF VEG


BEING CASH PAID TO SERVICE CHARGE FOR

FEB-13 FOT SUKANTO AND BIBISHAN DAS FORJANAKPURI UNIT


BEIGN CASH PAID TO JANAKPURI STAFF FOR

SERVICE CHARGE FOR MAR-13

20 14-04-2013 DJPPCP/APR13/39 Staff Welfare 4,031.00

BEBEIGN CASH PADI TO DEEPAK FOR

STAFF WELFARE EXP PAID


BEING CASHPAID FOR LEMON GRASS PURHCASE

22 19-04-2013 DJPPCP/APR13/45 Mukesh Kumar (Laundry) 5,000.00

BEING CASH PAID TO MUKESH FOR LAUNDRY ADVANCE EXP

23 19-04-2013 DJPPCP/APR13/46 Salary & Wages Payable 5,900.00

BEING CASHPAID TO SHAILENRA FOR SALARY MAR+-13

24 19-04-2013 DJPPCP/APR13/47 Salary & Wages Payable 4,530.00

BEING CASHPAID TO RAMDAYAL FOR SALARY MAR+-13

25 23-04-2013 DJPPCP/APR13/53 Repairs-Misc-Labour 1,734.00

BEING CASH PAID TO DEEPAK FOR CAR MIRROR PURHCASE

AND REPEINGIN FOR GUEST INNOVA MIRROR DAMAGE


BEING CASH PAID FOR SEV AND PETROL PURCHASE


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BEIGN CSH PAID FOR DELHI JAL BOARD

FOR METER28 27-04-2013 DJPPCP/APR13/58 Establishment Expenses 10,000.00

MISC EXP EXCISE

PAID


MISC EXP EXCISE PAID


BEING CASH PAID FOR ESIC




BEING CASH PAID FOR ESIC33 29-04-2013 DJPPCP/APR13/63 Establishment Expenses 15,000.00



bieng cashg paid for newpapaerm petrl.

etc exp dt 30.04.13


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Annexure 3

Following Discrepancy found in Cash payment:

Date Document No. Account Name Amount Observation14-04-2013 DJPPCP/APR13/39 Staff Welfare Rs. 4,031.00 No supporting was available.

BEBEIGN CASH PADI TO DEEPAK FOR

STAFF WELFARE EXP PAID

18-04-2013 DJPPCP/APR13/44 Xerox Charges Rs. 220.00 No supporting was available.

BEING CASH PAID TO VIJAYL FOR STAMPPAPER EXP

19-04-2013 DJPPCP/APR13/45 Mukesh Kumar (Laundry) Rs. 5,000.00 No supporting was available.

BEING CASH PAID TO MUKESH FOR

LAUNDRY ADVANCE EXP

23-04-2013 DJPPCP/APR13/54 Conveyance Expenses Rs. 600.00 No supporting was available.

BEING CASHPAID TO DEEPAK FOR GUESTCONVEANCE EXP

PAID FOR CAR MIRROR DAMAGE SO SENTGUEST BY CAB

23-04-2013 DJPPCP/APR13/55 ABC Cash Purchase Control Rs. 1,000.00 No supporting was available.

BEING CASH PAID FOR SEV AND PETROLPURCHASE

23-04-2013 DJPPCP/APR13/56 Flower Expenses-Cost Rs. 350.00 No supporting was available.

BEING CASH PADI TO URENDR FOR GUEST

FOR BUKE

30-04-2013 DJPPCP/APR13/64 ABC Cash Purchase Control Rs. 1,327.00 Local conveyance of Rs.150/-

wrongly debited into ABC cashpurchase account.bieng cashg paid for newpapaerm petrl.etc exp dt 30.04.13


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Annexure-4

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

Statement DateStatement Ending Balance Ending balance as per Bank Book Amount in reconciliation

(Cr as per bank) ( Dr /Cr) (B+C if Cr & B-C if Dr)

A B C D

02-04-2013 Rs. 17,46,128.88 Rs. 14,30,445.88 Dr Rs. 3,15,683.00

03-04-2013 Rs. 15,74,189.30 Rs. 12,79,389.30 Dr Rs. 2,94,800.00

04-04-2013 Rs. 18,43,767.32 Rs. 15,52,978.32 Dr Rs. 2,90,789.00

05-04-2013 Rs. 5,87,794.09 Rs. 2,97,005.09 Dr Rs. 2,90,789.00

06-04-2013 Rs. 8,13,472.40 Rs. 5,22,683.40 Dr Rs. 2,90,789.00

08-04-2013 Rs. 5,85,374.90 Rs. 2,94,585.90 Dr Rs. 2,90,789.00

09-04-2013 Rs. 7,70,895.73 Rs. 37,996.27 Cr Rs. 8,08,892.00

10-04-2013 Rs. 4,42,084.79 Rs. 35,423.73 Dr Rs. 4,06,661.0611-04-2013 Rs. 3,64,525.14 Rs. 4,65,225.86 Cr Rs. 8,29,751.00

12-04-2013 Rs. 5,55,334.43 Rs. 2,74,416.57 Cr Rs. 8,29,751.00

13-04-2013 Rs. 5,58,947.98 Rs. 2,70,803.02 Cr Rs. 8,29,751.00

15-04-2013 Rs. 8,87,499.57 Rs. 3,58,647.43 Cr Rs. 12,46,147.00

16-04-2013 Rs. 9,33,940.63 Rs. 2,67,206.37 Cr Rs. 12,01,147.00

17-04-2013 Rs. 9,06,368.01 Rs. 3,12,962.99 Cr Rs. 12,19,331.00

18-04-2013 Rs. 9,75,462.32 Rs. 2,37,586.68 Cr Rs. 12,13,049.00

19-04-2013 Rs. 8,42,926.32 Rs. 2,20,122.68 Cr Rs. 10,63,049.00

20-04-2013 Rs. 10,16,872.48 Rs. 26,127.48 Dr Rs. 9,90,745.00

22-04-2013 Rs. 6,06,567.42 Rs. 2,83,450.58 Cr Rs. 8,90,018.00

23-04-2013 Rs. 6,72,130.04 Rs. 1,87,686.96 Cr Rs. 8,59,817.0024-04-2013 Rs. 6,88,160.08 Rs. 1,71,656.92 Cr Rs. 8,59,817.00

25-04-2013 Rs. 9,15,430.45 Rs. 2,33,904.45 Dr Rs. 6,81,526.00

26-04-2013 Rs. 9,53,435.55 Rs. 3,54,701.55 Dr Rs. 5,98,734.00

27-04-2013 Rs. 11,98,954.01 Rs. 5,80,805.01 Dr Rs. 6,18,149.00

29-04-2013 Rs. 11,75,925.11 Rs. 5,57,776.11 Dr Rs. 6,18,149.00

30-04-2013 Rs. 13,34,189.92 Rs. 8,15,246.92 Dr Rs. 5,18,943.00


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Annexure- 5

OBSERVATION ON PURCHASE VOUCHING:

Date Document No. Account Name Amount Observation

11-04-2013 DJPPPI/OTR/1653 Shree Shyam Ji Traders Rs. 922.50 Manual Bill Attached.

11-04-2013 DJPPPI/OTR/1651 M/S. Kundan Lal Jain Rs. 26,175.00

Supporting Bill was for the purchase of

1037@25 but the payment is made of excess

amount of Rs.250/-

13-04-2013 DJPPPI/OTR/1642 ABC Cash Purchase Control Rs. 600.00 Manual Bill Attached.

20-04-2013 DJPPPI/OTR/1695 ABC Cash Purchase Control Rs. 500.00 Manual Bill Attached.

20-04-2013 DJPPPI/OTR/1697 Om Enterprises (Beverages) Rs. 4,199.77

Supporting does not match with the voucher

amount.


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Annexure- 6

GRN pending for invoicing as on 21/05/2013:

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 DJP/PO/1412 V0008106 DJP/GRN/1404 DJPPPI/OTR/1399 Om Enterprises (Beverages) Rs. 4,199.80

2 31-03-2013 DJP/PO/1441 V0000024 DJP/GRN/1258 DJPPPI/OTR/1691 Om Enterprises Rs. 6.00

3 31-03-2013 DJP/PO/1680 V0008106 DJP/GRN/1477 DJPPPI/OTR/1690 Om Enterprises (Beverages) Rs. 4,199.80

4 31-03-2013 DJP/PO/1877 V0009081 DJP/GRN/1657 DJPPPI/OTR/1639 M/S. Kundan Lal Jain Rs. 6,780.00

5 14-04-2013 DJP/PO/1909 V0000459 DJP/GRN/1683 Kohli Soft Drinks Pvt. Ltd. Rs. 35,652.15

6 21-04-2013 DJP/PO/1980 V0000459 DJP/GRN/1721 Kohli Soft Drinks Pvt. Ltd. Rs. 75,593.53

7 05-05-2013 DJP/PO/2005 V0004115 DJP/GRN/1745 Sharma Paneer Bhandar Rs. 1,230.00

8 05-05-2013 DJP/PO/2006 V0004115 DJP/GRN/1746 Sharma Paneer Bhandar Rs. 756.009 05-05-2013 DJP/PO/2007 V0000469 DJP/GRN/1747 Niranjan Singh Rs. 441.00

10 05-05-2013 DJP/PO/2008 V0000469 DJP/GRN/1748 Niranjan Singh Rs. 434.00


12 05-05-2013 DJP/PO/2013 V0000321 DJP/GRN/1751 Anand Vegetable Rs. 2,385.00

13 13-05-2013 DJP/PO/2055 V0000321 DJP/GRN/1782 DJPPPI/OTR/1762 Anand Vegetable Rs. 120.00

14 13-05-2013 DJP/PO/2056 V0000321 DJP/GRN/1783 DJPPPI/OTR/1763 Anand Vegetable Rs. 665.00

15 13-05-2013 DJP/PO/2057 V0000321 DJP/GRN/1784 Anand Vegetable Rs. 920.00

16 13-05-2013 DJP/PO/2058 V0000321 DJP/GRN/1785 Anand Vegetable Rs. 980.00


18 12-05-2013 DJP/PO/2060 V0008208 DJP/GRN/1787 MPK International Rs. 96,000.00


20 12-05-2013 DJP/PO/2063 V0008106 DJP/GRN/1789 Om Enterprises (Beverages) Rs. 4,199.77



23 13-05-2013 DJP/PO/2066 V0004115 DJP/GRN/1792 Sharma Paneer Bhandar Rs. 450.00

24 13-05-2013 DJP/PO/2067 V0003768 DJP/GRN/1793 Shree Shyam Ji Traders Rs. 2,306.25

25 14-05-2013 DJP/PO/2068 V0008106 DJP/GRN/1794 Om Enterprises (Beverages) Rs. 4,199.77





19/28




Annexure- 7

From following parties agreement was not available:

S.No. No. Name City Observation

1 V0000465 Pernod Ricard India Pvt Ltd New Delhi Agreement was not available.2 V0000470 Siti Traders & Distributors New Delhi Agreement was not available.

3 V0002450 Print Kraft New Delhi Agreement was not available.

4 V0003768 Shree Shyam Ji Traders New Delhi Agreement was not available.

5 V0005218 United Interiors Mumbai Agreement was not available.

6 V0008106 Om Enterprises (Beverages) New Delhi Agreement was not available.


20/28




Annexure-8

Discrepancies found in journal vouching:

Date Document No. Account Name Debit Amt. Credit Amt. Observation06-04-2013 DJPPJV/APR13/05 Lease Rent BBQ 201699 No supporting was attached.

Surinderpal Singh 181529

TDS on Rent 20170

06-04-2013 DJPPJV/APR13/06 Lease Rent BBQ 201699 No supporting was attached.

Ramesh Chandra Khanna 181529

TDS on Rent 20170


Mahinder Pal Khanna 181529

TDS on Rent 20170

06-04-2013 DJPPJV/APR13/08 Lease Rent BBQ 201699 No supporting was attached.Poonam Malhotra (Rent A/c) 181529

TDS on Rent 20170


Cenvat Credit Receivable 9972

Surinderpal Singh 24930



Ramesh Chandra Khanna 24930


Cenvat Credit Receivable 9972Mahinder Pal Khanna 24930



Poonam Malhotra (Rent A/c) 24930

08-04-2013 DJPPJV/APR13/21 Om Enterprises-Delhi 17087 No supporting was attached.

Om Enterprises (Beverages) 17087

08-04-2013 DJPPJV/APR13/23 Mobile Expenses 1157 No supporting was attached.

Bharti Airtel Limited 1157

10-04-2013 DJPPJV/APR13/32 Parking Expenses (Admin) 33333 No supporting was attached.


21/28




Rajkumar (Parking Rent) 30000

TDS on Rent 3333

12-04-2013 DJPPJV/APR13/24 Friends Welding Works 33400 No supporting was attached.Friends Enviro Engineers 33400

30-04-2013 DJPPJV/APR13/55 Housekeeping Exps 5000 Service Tax Input Credit Not

takenBharat Pest Control Services 4950

TDS on Contractors 50






TDS on Contractors 5630-04-2013 DJPPJV/APR13/67 Housekeeping Exps 5000 Service Tax Input Credit Not






30-04-2013 DJPPJV/APR13/83 Telephone Expenses 2455 No supporting was attached.

Bharti Airtel Limited 2455


22/28




Annexure 9

Observations on scrutiny of Vendor Account:

No. Name Balance Debit

Amount

Credit

Amount

Net

Change

Remarks

V0000790 ABC Cash Purchase Control -48,146.33 700,047.94 651,901.61 -48,146.33 Account not reconciled

since Jan-13.

V0001485 Staff Labour Welfare Fund -349.5 752 402.5 -349.5 Amount of other outlets

deposited and debited

under this head.

V0004768 Blue Star Ltd-New Delhi -8,179.00 8,179.53 0.53 -8,179.00 Repair and Maint charges

paid, but bill not received.

Advance paid on 07.05.13.

V0006700 Indraprashtha Gas Ltd -79,581.81 982,433.76 902,851.95 -79,581.81 Gas bill received but

posting pending.

V0008047 Lords Wear Pvt. Ltd. -86,955.00 217,375.50 130,420.50 -86,955.00 Bill received on 28/05/13.

Payment pertains to May-

13.

V0009467 Friends Enviro Engineers -33,400.00 33,400.00 -33,400.00 ETP Plant work done,

payment made, but bill

awaited since 12/04/13.


23/28




Annexure 10

Scrutiny of Customer Trial Balance (Advances & Deposits)

No. Name Balance Due(LCY)

Remarks

CU00000001 Master/Visa Card A/c 146,689.00 Pending entry of last 3 days

CU00000002 American Express Card A/c 21,493.00 Pending entry of last 3 days

CU00001873 Inter Branch Material Transfer 1,672,052.00 Entry pending Since ERP installation.

CU00001942 BM C/off A/c-(For Opening Bal) 28,302.00 Pending to be W/o, 25% of FOC Bill.

CU00002012 Mr.Hirday lal 4,525.00 Advance against expenses pending for adjustment

since Oct-12.

CU00003243 Salary Advance Control A/c 14,385.00 No transaction since 2008.

CU00003250 Deposit-TourismDep Govt of NCT 7,500.00 Security deposit to be transferred to license exps.

CU00003744 Deputy Excise &Tax Commiss. 200,000.00 Ex Duty to be paid on liquor purchase, advance

payment made during May-13.

CU00004124 Vijay Pathe 4,000.00 No collection since long.

CU00006445 Netrapal Singh (Loan A/C) 1,066.00 Int portion to be collected.

CU00006777 Surender Kumar (Loan A/C) 9,720.00 Int portion to be collected.

CU00006912 Gurgaon-HO Transactions 50,000.00 Account reconciled with Gurgao branch.

CU00006914 Janakpuri-HO Transactions -23,552,583.34 Reconciled till 31st Dec-12.

CU00007181 Cenvat Credit (Reverse Charge) 23,130.00 Not being deposited since last 3 months.


24/28




Annexure-11Mobile expenses payment made during the Month of April-2013

Mobile Number Employee Name Degination Level Amount Paid Eligible Amount Excess Paid

9350170306 Mukesh Chef L5 Rs. 1157.00 Rs. 500.00 Rs. 1,428.00

9311170305 Hirday L3 Rs. 2167.00 Rs. 250.00 Rs. 1,960.00

9311177719 Reception L3 Rs. 632.00 Rs. 250.00 Rs. 754.00

9350770305 Rajeev Tripathi L5 Rs. 629.00 Rs. 500.00 Rs. 290.00

9350770306 Vijay Pathe CUH L4 Rs. 1,462.00 Rs. 250.00 Rs. 1,234.00

9350770307 Govind Chef L3 Rs. 872.00 Rs. 250.00 Rs. 572.00

9350770308 Deepak RSM L4 Rs. 432.00 Rs. 250.00 Rs. 222.00

9350770309 Sunil Patel ME L3 Rs. 1032.00 Rs. 250.00 Rs. 425.00


25/28




Annexure-12

Physical verification of Main Store as on 23/05/2013

Code Description Base Unit Qty As per ERP Actual QTY Difference

I00000149 Pista KG 0.8 0 -0.8

I00000156 Besan KG 3 5 2

I00000204 Ghee KG 9 3 -6

I00000216 Ajwain KG 0.5 0 -0.5

I00000265 Jeera Powder KG 5 2 -3

I00000306Cajun SeasoningPowder KG 2 2 0

I00000346 Sauce Tomato Ketchup KG 30 12 -18

I00000386 Butter KG 9.5 3.9 -5.6I00000401 Bread 500 Gm PKT 6 0 -6

I00000831 Cranberry Juice LTR 24 10 -14

I00000844 Banana Crush BTL(700ML) 0.714 3 2.286

I00000853 Mango Crush BTL(700ML) 11 0 -11

I00000856 Pineapple Crush BTL(700ML) 18.14286 5 -13.14286

I00000911 Co2 Cylinder Bottle 2 2 0

I00000957 Bowl NOS 12 12 0

I00001314 Full Plate NOS 144 136 -8

I00001315 Half Plate Green NOS 90 82 -8I00001316 Half Plate NOS 144 156 12

I00001407 Rice Bowls NOS 60 36 -24

I00001409 Soup Bowl NOS 60 79 19

I00001487 Mayonise KG 10 12 2

I00001584 Udat Papad PKT(180 gm) 50 25 -25

I00006902 Fanta Canister Postmix LTR 80 80 0

I00006903 Limca Canister Postmix LTR 80 80 0

I00006904 Soya Chap KG 5 5 0


26/28




Annexure-13Physical Verification of Liquor in Main Store as on 23/05/2013:

S.No. DESCRIPTION BASE UNIT

Quantity as per

ERP per 750 ML

Actual QTY per

750 ML Difference

1 Laphonage 750 ML 2.25 2.25 0.00

2 Talisker 750 ML 3.75 3.75 0.00

3 Glenlvet 750 ML 3.00 3.00 0.00

4 Glenliddich 750 ML 3.75 3.75 0.00

5 Jack Danil 750 ML 6.75 6.75 0.00

6 JW Black Lable 750 ML 45.00 45.00 0.007 JW Red Lable 750 ML 30.75 30.75 0.00

8 Chivas Regal 750 ML 7.50 7.50 0.00

9 JB Rare 750 ML 23.25 23.25 0.00

10 Jim Bear 750 ML 4.50 4.50 0.00

11 Absolute Blere 750 ML 33.00 33.00 0.00

12 Bombay Saphire 750 ML 1.50 1.50 0.00

13 Gordons 750 ML 4.50 4.50 0.00

14 Sanja Silver 750 ML 9.00 9.00 0.00

15 Heniken Bear 750 ML 240.00 240.00 0.0016 Finlandian Vodka 750 ML 13.50 13.50 0.00

17 Vat 69 750 ML 45.00 45.00 0.00

18 Blenders Pride 750 ML 10.50 10.50 0.00

19 Kahalua 750 ML 1.50 1.50 0.00

20 Beer Corona 750 ML 336.00 336.00 0.00


27/28




Annexure-14

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

S.No. DESCRIPTION

BASE

UNIT

Reg.

QTY

PHYSICAL in

BAR 1

PHYSICAL in

BAR 2 DIFFERENCE Excess/Short

1 Laphonage ML 1200 1100 100 0

2 Talisker ML 1500 1370 150 20 Excess

3 Glenlvet ML 1480 750 730 0

4 Glenliddich ML 730 730 0 0

5 Jack Danil ML 1170 1100 60 -10 Short6 JW Black Lable ML 1460 1460 0 0

7 JW Red Lable ML 1980 1000 980 0

8 Chivas Regal ML 1300 980 330 10 Excess

9 JB Rare ML 1680 1680 0 0

10 Jim Bear ML 3060 1250 1810 0

11 Absolute Blere ML 0 0 0 0

12 Bombay Saphire ML 1095 375 690 -30 Short

13 Gordons ML 1820 1820 0 0

14 Sanja Silver ML 1360 750 610 015 Heniken Bear BTL 25 25 0 0

16 Finlandian Vodka ML 1560 1560 0 0

17 Campari ML 1260 1260 0 0

18 Martini Rasso ML 690 690 0 0


28/28




Annexure-15

Observations on Statutory Compliance:Sl.

No. Area Scope/Issues Observations/suggestions Br. Comments

1 Statutory

compliances 1. TDS

TDS for the month of April-13 on Rent, Contractor Salary and

Professional has been deposited on 07/5/13 by HO.

TDS Return

TDS return for 4th Qtr of 11-12, 1stQtr 12-13, 2nd Qtr 12-13 and 4th Qtr

was not available with branch.

2. PF

PF for the Month April 2013 was deposited on 15/05/2013, entry

pending.

PF Return

PF return is being filed by HO; outlet was not having information about

this.

3. ESI

ESIC for the Month of March 13 has been deposited on 26/04/13, April

month Amount not deposited till 29/05/13.

ESI Return As per ESI consultant the same is no more required now.

4. Service Tax

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

Service Tax return is being filed by HO; Outlet was not having

information about this.

5. VAT

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.

VAT Assessment

Assessment order of any year has neither been received by outlet till

date nor the status of the same in knowledge of CUH.2 Licenses

and

agreementsRestaurant F&B,

liquor, health,

police, rent of

premises, shops &

establishment,

fire,

entertainment.

Licenses and agreements are obtained by the unit are as below:

1. License from Health valid till 31-3.2013. Renewal

under process2. 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.

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