View
222
Download
0
Category
Preview:
Citation preview
7/28/2019 Bbq Janakpuri-April 2013
1/28
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.
7/28/2019 Bbq Janakpuri-April 2013
2/28
RAJESH SRIVASTAVA & ASSOCIATES
CHARTERED ACCOUNTANTS
Internal Audit Report of BBQ-Janakpuri, for the month of April-13 Page- 2
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.
7/28/2019 Bbq Janakpuri-April 2013
3/28
RAJESH SRIVASTAVA & ASSOCIATES
CHARTERED ACCOUNTANTS
Internal Audit Report of BBQ-Janakpuri, for the month of April-13 Page- 3
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
7/28/2019 Bbq Janakpuri-April 2013
4/28
RAJESH SRIVASTAVA & ASSOCIATES
CHARTERED ACCOUNTANTS
Internal Audit Report of BBQ-Janakpuri, for the month of April-13 Page- 4
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
7/28/2019 Bbq Janakpuri-April 2013
5/28
7/28/2019 Bbq Janakpuri-April 2013
6/28
RAJESH SRIVASTAVA & ASSOCIATES
CHARTERED ACCOUNTANTS
Internal Audit Report of BBQ-Janakpuri, for the month of April-13 Page- 6
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.
7/28/2019 Bbq Janakpuri-April 2013
7/28
RAJESH SRIVASTAVA & ASSOCIATES
CHARTERED ACCOUNTANTS
Internal Audit Report of BBQ-Janakpuri, for the month of April-13 Page- 7
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
7/28/2019 Bbq Janakpuri-April 2013
8/28
RAJESH SRIVASTAVA & ASSOCIATES
CHARTERED ACCOUNTANTS
Internal Audit Report of BBQ-Janakpuri, for the month of April-13 Page- 8
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.
7/28/2019 Bbq Janakpuri-April 2013
9/28
RAJESH SRIVASTAVA & ASSOCIATES
CHARTERED ACCOUNTANTS
Internal Audit Report of BBQ-Janakpuri, for the month of April-13 Page- 9
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:
7/28/2019 Bbq Janakpuri-April 2013
10/28
RAJESH SRIVASTAVA & ASSOCIATES
CHARTERED ACCOUNTANTS
Internal Audit Report of BBQ-Janakpuri, for the month of April-13 Page- 10
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.
7/28/2019 Bbq Janakpuri-April 2013
11/28
RAJESH SRIVASTAVA & ASSOCIATES
CHARTERED ACCOUNTANTS
Internal Audit Report of BBQ-Janakpuri, for the month of April-13 Page- 11
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
7/28/2019 Bbq Janakpuri-April 2013
12/28
RAJESH SRIVASTAVA & ASSOCIATES
CHARTERED ACCOUNTANTS
Internal Audit Report of BBQ-Janakpuri, for the month of April-13 Page- 12
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
10 03-04-2013 DJPPCP/APR13/15 ABC Cash Purchase Control 14,350.00
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
7/28/2019 Bbq Janakpuri-April 2013
13/28
RAJESH SRIVASTAVA & ASSOCIATES
CHARTERED ACCOUNTANTS
Internal Audit Report of BBQ-Janakpuri, for the month of April-13 Page- 13
13 08-04-2013 DJPPCP/APR13/23 ABC Cash Purchase Control 1,339.44
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
17 11-04-2013 DJPPCP/APR13/30 ABC Cash Purchase Control 1,800.00
BEING CASH PAID & PURCHASE OF VEG
18 12-04-2013 DJPPCP/APR13/34 Service Charge Payable 3,339.00
BEING CASH PAID TO SERVICE CHARGE FOR
FEB-13 FOT SUKANTO AND BIBISHAN DAS FORJANAKPURI UNIT
19 12-04-2013 DJPPCP/APR13/35 Service Charge Payable 79,277.00
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
21 15-04-2013 DJPPCP/APR13/40 ABC Cash Purchase Control 4,725.00
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
26 23-04-2013 DJPPCP/APR13/55 ABC Cash Purchase Control 1,000.00
BEING CASH PAID FOR SEV AND PETROL PURCHASE
7/28/2019 Bbq Janakpuri-April 2013
14/28
RAJESH SRIVASTAVA & ASSOCIATES
CHARTERED ACCOUNTANTS
Internal Audit Report of BBQ-Janakpuri, for the month of April-13 Page- 14
27 24-04-2013 DJPPCP/APR13/57 Establishment Expenses 3,000.00
BEIGN CSH PAID FOR DELHI JAL BOARD
FOR METER28 27-04-2013 DJPPCP/APR13/58 Establishment Expenses 10,000.00
MISC EXP EXCISE
PAID
29 28-04-2013 DJPPCP/APR13/59 Establishment Expenses 10,000.00
MISC EXP EXCISE PAID
30 29-04-2013 DJPPCP/APR13/60 Establishment Expenses 15,000.00
BEING CASH PAID FOR ESIC
31 29-04-2013 DJPPCP/APR13/61 Establishment Expenses 15,000.00
BEING CASH PAID FOR ESIC
32 29-04-2013 DJPPCP/APR13/62 Establishment Expenses 15,000.00
BEING CASH PAID FOR ESIC33 29-04-2013 DJPPCP/APR13/63 Establishment Expenses 15,000.00
BEING CASH PAID FOR ESIC
34 30-04-2013 DJPPCP/APR13/64 ABC Cash Purchase Control 1,327.00
bieng cashg paid for newpapaerm petrl.
etc exp dt 30.04.13
7/28/2019 Bbq Janakpuri-April 2013
15/28
RAJESH SRIVASTAVA & ASSOCIATES
CHARTERED ACCOUNTANTS
Internal Audit Report of BBQ-Janakpuri, for the month of April-13 Page- 15
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
7/28/2019 Bbq Janakpuri-April 2013
16/28
RAJESH SRIVASTAVA & ASSOCIATES
CHARTERED ACCOUNTANTS
Internal Audit Report of BBQ-Janakpuri, for the month of April-13 Page- 16
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
7/28/2019 Bbq Janakpuri-April 2013
17/28
RAJESH SRIVASTAVA & ASSOCIATES
CHARTERED ACCOUNTANTS
Internal Audit Report of BBQ-Janakpuri, for the month of April-13 Page- 17
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.
7/28/2019 Bbq Janakpuri-April 2013
18/28
RAJESH SRIVASTAVA & ASSOCIATES
CHARTERED ACCOUNTANTS
Internal Audit Report of BBQ-Janakpuri, for the month of April-13 Page- 18
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
11 05-05-2013 DJP/PO/2009 V0000469 DJP/GRN/1749 Niranjan Singh Rs. 413.00
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
17 13-05-2013 DJP/PO/2059 V0000469 DJP/GRN/1786 Niranjan Singh Rs. 364.00
18 12-05-2013 DJP/PO/2060 V0008208 DJP/GRN/1787 MPK International Rs. 96,000.00
19 12-05-2013 DJP/PO/2061 V0000469 DJP/GRN/1788 Niranjan Singh Rs. 371.00
20 12-05-2013 DJP/PO/2063 V0008106 DJP/GRN/1789 Om Enterprises (Beverages) Rs. 4,199.77
21 12-05-2013 DJP/PO/2064 V0000321 DJP/GRN/1790 Anand Vegetable Rs. 2,832.00
22 13-05-2013 DJP/PO/2065 V0000469 DJP/GRN/1791 Niranjan Singh Rs. 455.00
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
26 14-05-2013 DJP/PO/2069 V0004115 DJP/GRN/1795 Sharma Paneer Bhandar Rs. 450.00
27 14-05-2013 DJP/PO/2070 V0000321 DJP/GRN/1796 Anand Vegetable Rs. 1,395.00
28 15-05-2013 DJP/PO/2071 V0004115 DJP/GRN/1797 Sharma Paneer Bhandar Rs. 750.00
7/28/2019 Bbq Janakpuri-April 2013
19/28
RAJESH SRIVASTAVA & ASSOCIATES
CHARTERED ACCOUNTANTS
Internal Audit Report of BBQ-Janakpuri, for the month of April-13 Page- 19
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.
7/28/2019 Bbq Janakpuri-April 2013
20/28
RAJESH SRIVASTAVA & ASSOCIATES
CHARTERED ACCOUNTANTS
Internal Audit Report of BBQ-Janakpuri, for the month of April-13 Page- 20
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
06-04-2013 DJPPJV/APR13/07 Lease Rent BBQ 201699 No supporting was attached.
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
06-04-2013 DJPPJV/APR13/09 Lease Rent BBQ 14958 No supporting was attached.
Cenvat Credit Receivable 9972
Surinderpal Singh 24930
06-04-2013 DJPPJV/APR13/10 Lease Rent BBQ 14958 No supporting was attached.
Cenvat Credit Receivable 9972
Ramesh Chandra Khanna 24930
06-04-2013 DJPPJV/APR13/11 Lease Rent BBQ 14958 No supporting was attached.
Cenvat Credit Receivable 9972Mahinder Pal Khanna 24930
06-04-2013 DJPPJV/APR13/12 Lease Rent BBQ 14958 No supporting was attached.
Cenvat Credit Receivable 9972
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.
7/28/2019 Bbq Janakpuri-April 2013
21/28
RAJESH SRIVASTAVA & ASSOCIATES
CHARTERED ACCOUNTANTS
Internal Audit Report of BBQ-Janakpuri, for the month of April-13 Page- 21
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
30-04-2013 DJPPJV/APR13/56 Housekeeping Exps 4494 Service Tax Input Credit Not
takenBharat Pest Control Services 4449
TDS on Contractors 45
30-04-2013 DJPPJV/APR13/57 Housekeeping Exps 5618 Service Tax Input Credit Not
takenBharat Pest Control Services 5562
TDS on Contractors 5630-04-2013 DJPPJV/APR13/67 Housekeeping Exps 5000 Service Tax Input Credit Not
takenBharat Pest Control Services 4950
TDS on Contractors 50
30-04-2013 DJPPJV/APR13/68 Housekeeping Exps 5000 Service Tax Input Credit Not
takenBharat Pest Control Services 4950
TDS on Contractors 50
30-04-2013 DJPPJV/APR13/83 Telephone Expenses 2455 No supporting was attached.
Bharti Airtel Limited 2455
7/28/2019 Bbq Janakpuri-April 2013
22/28
RAJESH SRIVASTAVA & ASSOCIATES
CHARTERED ACCOUNTANTS
Internal Audit Report of BBQ-Janakpuri, for the month of April-13 Page- 22
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.
7/28/2019 Bbq Janakpuri-April 2013
23/28
RAJESH SRIVASTAVA & ASSOCIATES
CHARTERED ACCOUNTANTS
Internal Audit Report of BBQ-Janakpuri, for the month of April-13 Page- 23
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.
7/28/2019 Bbq Janakpuri-April 2013
24/28
RAJESH SRIVASTAVA & ASSOCIATES
CHARTERED ACCOUNTANTS
Internal Audit Report of BBQ-Janakpuri, for the month of April-13 Page- 24
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
7/28/2019 Bbq Janakpuri-April 2013
25/28
RAJESH SRIVASTAVA & ASSOCIATES
CHARTERED ACCOUNTANTS
Internal Audit Report of BBQ-Janakpuri, for the month of April-13 Page- 25
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
7/28/2019 Bbq Janakpuri-April 2013
26/28
RAJESH SRIVASTAVA & ASSOCIATES
CHARTERED ACCOUNTANTS
Internal Audit Report of BBQ-Janakpuri, for the month of April-13 Page- 26
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
7/28/2019 Bbq Janakpuri-April 2013
27/28
RAJESH SRIVASTAVA & ASSOCIATES
CHARTERED ACCOUNTANTS
Internal Audit Report of BBQ-Janakpuri, for the month of April-13 Page- 27
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
7/28/2019 Bbq Janakpuri-April 2013
28/28
RAJESH SRIVASTAVA & ASSOCIATES
CHARTERED ACCOUNTANTS
Internal Audit Report of BBQ-Janakpuri, for the month of April-13 Page- 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.
Recommended