Report BBQ GGN April 13

RAJESH SRIVASTAVA & ASSOCIATES
CHARTERED ACCOUNTANTS BARBEQUE NATION HOSPITALITY LIMITED-GURGOAN INTERNAL AUDIT REPORT FOR THE MONTH OF APRIL-2013
Sr.No AREA I. BOOKS OF ACCOUNT AND ACCOUNTING 1 Voucher Serial Numbers, Date, Narration, Bill References, and Authorization, supporting Documentary Evidences duly authorized; Filing. OBSERVATION Branch Reply
Proper Account Ledgers/Heads
1. Purchases: As reported previously, the purchase of Vegetables, chicken items, Cold drinks items& Ice has been made on challan on daily basis, but the supplier use to raise the bill on fortnightly/Monthly basis. However the outlet passes purchase entry in ERP on daily basis on the basis of challan itself. We are of the opinion that the entry of purchase should be supported by invoice of vendor, and not challan, hence, in stores, GRN may be issued on the basis of challan, but posting of purchase may be deferred till receiving of invoice. Further due to this the party a/c remains un-reconciled at all time. 2. It has been observed that the outlet is very casual in maintaining the Cash, Bank, Journal & Purchase vouchers. The type of mistakes were as follows: They were not filed in chronological order or in order of date. Several entries in of 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. 3. The obtaining of Rate Contracts & maintenance of such contracts are very casual & not up to mark & it needs a quality change. We are raising this observation since long but no visible action has been taken by the outlet. 1. Service Charges:-The accounting of service charges needs to be changed. At present the outlet has a system of crediting the service charges, included in the sale bill, an a/c in the Liability side. At the end of every month, the service charges has been paid to employees after due adjustment of Vat & breakages, which results in the Service charges a/c getting zero. This procedure has following loopholes: The Vat paid does not match the corresponding Income of the outlet. It may create problem at the time of Assessment.
Page 1
Suppliers of Vegetable, Chicken items, Cold drinks items& Fresh Ice purchased through Challan. Shall discuss with HO about the accounting of the same as suggested by auditor.
INTERNAL AUDIT REPORT OF BARBEQUE-GURGAON, FOR THE MONTH OF APRIL-2013

CHARTERED ACCOUNTANTS
Even as per the Accounting norms, all income should first be booked in the
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.
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. Advance Agt. Expenses Control Account: Fish basa packing & transportation charges paid was posted under Advance Agt. Expenses Control Account. In our opinion the Entry should be made Debited to the respective outlet. However, there is no debit in this account since Feb-13. 3. Travelling Expenses: It has been observed that Fish basa supply expense paid by outlet to Hazoor Sahib Tour & Travels (Supplying Agency) on monthly basis posted into Travelling Expenses. It should be in Carriage inward/Outward a/c. However, purchase from Hazoor sahib has been stopped since April-13, but reversal entry not yet passed. 4. Other points being covered under vouching. We have physically verified the: 1. Main cash as on 27/05/2013 and found as per books. 2. Counter cash as on 27/05/2013 and found as per records. Details as perAnnexure-1. As per new ERP, POS cash sale is automatically debited to Restaurant cash book, and then on receipt of cash by CUH from cashier, entry being posted as Main cash book. The same was verified by us also & found the cash sales : As per POS Rs. 2251158.26 As per ERP Rs. 2245097.00 Diff Rs 6061.26 As informed to us the difference is due to FOC billing. As per new practice for FOC bill 75% shall be raised as discount and 25% bill has to be settle in cash and debited to BM carry off account, which shall be written off latter on. It may be noted that on this bill amount service tax as well as VAT has also being paid.
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2 Has the daily cash collection been deposited in bank the next day? Negative Cash Balance as per Cash books Excessive Cash Transactions and substantial Cash Balance Cash Book Vouching of Payments and Receipts BANK Bank Reconciliation Statement We reviewed the daily Cash collection for the month of April13 and found in order.
3 4
We have checked the Cash book for the month of April-13 & no any negative cash balance was noticed. In April-13, there were 30 cases where cash payment exceeds Rs. 1000/-. We would like to recommend in reducing the cash transactions. Details as per Annexure-2. We have checked the cash voucher for the month of April-13 and the same was found in order.
III. 1
1. The bank account was found reconciled & tallied with bank till 24 May2013 as on 25 May-13. 2. In 14 Cases, Cheques were issued but not presented for payment since more than 15 days. Details as per Annexure-3. Control over cheques 1. No blank signed cheque was found in hand. Any signed blank 2. We have checked the cheque issue register and found in order. cheques on hand? If yes, 3. 2 chq issued found in the hand of CUH, Details as per Annexure-4. whether effective 4. Further, signature of persons who already has resigned from Company (for control over cheque example Mr. Indrajeet Arora) is not being deleted from Bank record. Addition and stationery? deletion of signature should be simultaneous process, to avoid the risk. Are idle funds 1. Credit balance has been observed in bank account on most of the dates during the maintained in current month, in the books of ERP, however, credit balance is mainly due to posting of account? payment in bulk on every fortnight. It has been informed that Cheque of Party is hold till balance maintained in bank account. 2. Due to this a huge amount remains in the Bank reconciliation under head Chq issued but not presented for payment. 3. Continuous credit balance and holding of Cheque of vendors indicating fund
INTERNAL AUDIT REPORT OF BARBEQUE-GURGAON, FOR THE MONTH OF APRIL-2013 Page 3
Credit balance in bank due to bulk posting, However, any cheque is not bounced due to

shortage to the outlet. 4. 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-5. We have checked the bank payment vouchers for the month of April13 and found that all in order insufficient fund. We take care while issuing cheque.
IV. 1
Bank Book Vouching of Payments and Receipts SALES/INCOME Reconciliation of sales as per monthly sales summary with the Income accounted as per books. Sales bills of 3-4 days selected at random to be verified with Daily Sales Report/Summary
POS sale during April 12: ERP sale during April 12: Difference
Rs. 8819642/Rs. 8819642/Rs Nil
On random basis we have checked the sale bill of 8th, 15th &24th April-13 and found that in the following bill heavy discount was given without any approval,
Particulars Veg Dinner Non Veg Dinner Mango Rapture Virgin Mary Fresh Limewater Diet Coke Total Bill Number 0031780 Gross amount Discount 1950 1575 2250 1800 100 0 100 0 120 0 60 0 4580 3375 Dis % 80.769231 80 0 0 0 0
Sales -Cash and Credit as per POS summary to be reconciled with Cash Book and Credit Card account in books.
As per new ERP, POS cash sale is automatically debited to Restaurant cash book, and then on receipt of cash by CUH from cashier, entry being posted as Main cash book. As per sale report of ERP detail of sales were as follows:
Cash Sales As per POS As per ERP Diff 2,247,602.26 Nil 6,572,039.64 Nil Credit Sale Total Sales 8,819,641.90
8,819,641.90 Nil It may be noted that cash sale as per Restaurant cash account is Rs. 2,251,158.26

4 Sales bills of 3-4 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 CUH could not explain the reason for this difference. On random basis we have checked the sale bill of 8th, 15th& 24th April-13 and found the same in order.
Master price list of POS is not generating at outlet, hence the same could not be verified.CUH has discussed the same with ERP team & informed that the problem will be sorted out at HO level. We have checked the scrap sales and found following discrepancy : 1. Gate pass for scrap sold is not being maintained. Further, there is no recording either on any register or in ERP/ Computer system regarding scrap sale. 2. As informed to us, outlet has contract with Mr.Samad Ali, to handover scrap on daily basis @ 6500/- Per month. 3. Moreover the party also has not made any payment Since January 13. 4. We have suggested that gate pass should be maintained by outlet on daily basis for the scrap. Further for Rs.6500/- entry should be posted in ERP on monthly basis.
V. 1
PURCHASES/EXPENSES Purchase/expense We have checked purchase for the month of April-13 and our observations are as register follows: Vouching 1. We have test checked the rates as per Contract register/ previous bills (wherein no rate contract is available) & found no discrepancy in the same. 2. The invoice has not been filed in chronological order. 3. Other discrepancies found in vouchers are as per Annexure-6. Reconciliation of 1. We have noticed that 5 GRN were pending for invoicing as on 27/05/2013 which Purchase Register are old than 10 days. Details as per Annexure-7. with Stores Receipts 2. Difference of Rs.23032.93 has been observed in purchase as per ERP and GRN summary. Branch could not offer any comment on same. Total purchase as per accounts Rs. 4,000,984.48 As per Store (GRN Summary) Rs. 3,977,951.55 Difference (Excess)/Short in ERPRs. (23032.93)

Reason of Difference: Unexplained difference ( Rs.23032.93) We have checked the purchase order and contracts of vendor and observed that: 1. From 19 parties goods are purchased frequently without any Contract or Agreement. Details as per Annexure-8. 2. Period is not mentioned on contract with Vendor 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. 4. Item rate was found undated. It is difficult to consider which one is latest & final. 5. The system of contract is very poor .Contract is available with very few parties. The system needs to strengthen. 6. In all letters received from party (being treated as contract) are been signed by only store-keeper. The contract as letter pad not signed by any competent authority. 7. Several contracts are said to be done by HO but no proof of the same is available in file. 8. The file is without Serial number. Any paper can be inserted/ deleted from the file without any problem. We have checked the journal vouchers for the month of April13 and noticed that: 1. JV file kept in very unsystematic manner.It neither was Serial wise nor Date wise. 2. Several entries in of 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. Credit card was found reconciled. Any long outstanding entry is not appearing in the credit card account. HO account was found reconciled till 31/3/2013 with nil difference. For inter unit reconciliation branch is following the Procedure of intimating HO and concerned branch for posting in inter branch transaction. 1. There are many accounts where balances are lying unpaid since prior to installation of ERP, branch is recommending to w/o the same.
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Purchase Orders/ Contracts/ Approved Rate Lists
VI.
JOURNAL
VII. 1 2
LEDGER SCRUTINY Credit Cards Inter-Unit Reconciliation Suppliers Account Reconciliation

2. In several cases payment pending to Venders more than 15 days. Details of Vender Status as per Annexure-9. We have scrutinized advances & deposits and noticed that advances have been given to different party but confirmation from party of same is not available. We have reviewed the provision account and observed that: 1. It was noticed that provision for telephone/mobile expenses has not made by the outlet. 2. The Provision a/c is showing balance of Rs 434733/- as on 29/05/2013. The provision a/c is reconciled till audit date. . The expenses made on Mobile is continually violating the HO norms & full bill is being paid thru outlet without considering the allowable limit fixed by HO. Details of Amount paid against various numbers during April-13 is attached as Annexure-10. Service tax (reverse charge) has been grouped in WCTL payable account. Other observation as per Annexure-11.
4 5
Advances and Deposits Provisions
Expenses
7 VIII. 1
Trial Balance
2 3
STORES Physical verification Physical verification of Main store was done on 27/05/2013 and noticed differences (20-25 Items each month) in item verified. Details of the same are attached herewith as Annexure-12. Expired and Slow/Non- We have checked the stores & bar items on random basis and found no item was Moving Inventory expired. Stores Records Requisition slips were test checked & found no mismatch from posting in respective Verification of Issue stores ledgers . However the management of Requisition slip needs to be Notes and SRV/GRN strengthened. Our observations on the verification of the store ledger are as with the Stores follows:1. Up keeping of Requisition slip not in order. It was found in wet & torn condition. Records On Test Check 2. Overwriting/addition (especially in case of Non-veg items) observed in quantity issued. basis
3. We have enquire the same with Head Chef and he denied, according to Head chef cutting overwrite is not done by him. 4. As per store keeper, he is receiving altered requisition slip. 5. Further it was noticed that serial no of requisition slips are not in a series even if it was received by a same department. 6. No register is maintained by branch regarding issue or receipt of Requisition Books. Requisition Books issued only on the base of Requisition Slip. Page 7

4 Outlet Bars Physical Verification 1. Physical verification of Liquor items maintained in main store was done on 27/5/2013 & same found in order except in Bar items where differences was noticed. Details as per Annexure 14. 2. Physical verification of Liquor items maintained in Outlet bar was done on 27/05/2013 & same found in order except in Bar items where minor differences was noticed. Details as per Annexure 13 and 14. Physical verification of crockery, cutlery & Glassware was carried on 01/04/2013.
IX. 1
Outlet Physical Verification of Crockery/Cutlery and Linen Stocks (Once every quarter) Item-Wise Reconciliation (Once every quarter) PERSONNEL Salary Sheets
CUH could not provide us the Excise register for liquor stock.
System and Records Appointment Letters; Salary structure; Attendance; Leave Applications and Records; Advances.
Deductions
We have checked the salary sheet for the month April13 and observed that: on roll employees and the entire off roll employees salary has been paid through cash. Detail of the same are as follows: No. Cash Payment On roll Employees 21 Rs.89,872/Off Roll Employees 30 Rs.1,03,456/We have checked the attendance register 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. 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. Rent of staff guest house is being paid by outlet, however any deduction for the
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same not found in salary sheet. Rent of staff guest house is being paid by outlet, however, three staff is continuously staying in guest house since more than one month but any deduction from their salary on account of guesthouse use is not being done. Details of the same are as follows: Staff Name Staff Code Staying since Namrata V00464 Nov 2012 It may be noted that any record of staff staying in the guest house is not being maintained. Hence it is not possible for us to verify the details of person staying in the guest house. We have checked the inter unit transaction, any abnormal entry not noticed. 1. We have checked the statutory compliances and licenses and our observations have been enumerated Annexure-15. 2. It may be noted that ESI is not being deducted from salary of Casual employees. 3. As reported in previous reports, As per Haryana VAT notification no 6/2003/s59/2012 dated 17.5.13, VAT on sale of Liquor by L-4/L-5 licensees, VAT shall be charged @ 15%+SC. However, on purchase BBQ is paying VAT @ 25%+SC, it needs to clarify from Local consultant that whether Input credit of Excessive VAT paid can be adjusted with nonalcoholic sale or not. The CUH has taken a view on the above matter, and as per Consultant any Input credit is not available on VAT paid on Liquor since inception. The CUH has re-worked out the correct VAT (without taking Input credit of VAT paid on Liquor) w.e.f 1/4/12 and deposited the correct VAT in Aug-12. However, previous year not yet revised. 4. Service charge on Advocates bill under Reverse charge mechanism is not being compiled by the outlet. 5. Service tax on APS group is being correctly applied; however, service tax (75% Portion) is not being deposited. It has been informed by HO that they are in the process of reconciling service tax and getting opinion of service tax consultant to resolve the issue of input credit for whole the outlet. We have checked the licenses and agreements and found some licenses are in
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4 X.
Inter-Unit Transfers STATUTORY COMPLIANCES
XI.
LICENSES AND

AGREEMENTS XII. FOOD COST renewal process as informed by accountant. Details as per Annexure -15. We reviewed the costing for the month of April-13 and noticed the followings:Particulars Date Food Cost Beverage Fuel & Gas
11/04/2013 01/04/2013 11/04/2013
High Amt / % 53.32 50.47 11.82 Date

02/04/2013 31/04/2013 26/04/2013
Low Amt / % 31.47 26.6 4.7
1. 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. 2. Maximum and minimum casting during the month were as follows: Food Cost and Wastage Wastage report is not maintained by Head Chef on daily basis. Reports OTHERS 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. Insurance Outlet premises insurance was expired on 18-08-11.However as informed by CUH, the same is already renewed but the copy of renewal is not available with the CUH. Stationery Controls We have reviewed the control over printed stationary viz. blank Sale bill & KOT BOT book etc. and found that: 1. No register is maintained by branch regarding issue or receipt of KOT & BOT books but information was available in ERP. 2. All stationery items issued on the basis of requisition slips.
XIII. 1
2 3

3. It needs more stringent planning & controls.
Gate Pass- Returnable and Non- Returnable
Data Security
System of Daily Operations Audit Inventory Value s as per Financial ledger s in accounts module Vs Stores module Sale of Gift Coupon
We have verified the gate pass and observed that In Non-returnable Gate pass No entry was found regarding Scrap items. Scrap amount was not accounted by outlet for scrap taken by the party. Two returnable items were not returned till audit date as per Annexure 16. ( Please refer our observation on Other Incomes- Scrap and Sponsorships) We did not observe any sharing of password in the outlet by CUH. We have noticed that CUH is not taking any data backup. As information provided by CUH data backup is not required to be send to HO as same has been discussed with senior personnel. Operation audit/ daily PV of store item on sample basis are not being done by any official of the branch. This is weakening the internal control at one side and nondischarge of duty on the other side. The outlet could not provide any such figure. Further we also observed that no such provision was found in stores module to get the figure of Inventory as per Stores module. Hence we are unable to give any comparative figures. 1. The outlet has a system of selling gift voucher but the outlet has not adopted any system of up keeping the records of used/unused coupons. 2. Branch is selling gift coupons, and sale proceed is shown under advance against sale account, when real sale took place, and card get utilized, they book service tax. Since service tax is also collected along with card sale, it needs to verify from the legal department, the moment when service tax due at the time of card sale or at the time of card utilization. 3. Similarly Branch is not accounting for service tax on advance against sale at the time of receiving of advance. 4. In ERP there is no system of raising invoices. Many times corporate persons buying gift coupon Cards and for that outlet is not able to give any invoice. 5. Following Discrepancy found in advance sale against coupons / issue of Gift vouchers : However outlet could not produce any record for actual vouchers/coupons
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received at outlet from HO. We suggest that proper physical register or ERP entry procedure to have a control over it. Hence we cannot comment on the authenticity of vouchers/coupons in hand at the outlet. The O/s balance in Advance recd.agt coupons is Rs.26,922/- which includes several outstanding entries of more than 6 month old. Complementary coupons have been issued but outlet has not adopted any system of up keeping the records of used/unused coupons.
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CHARTERED ACCOUNTANTS Annexure- 1
DATE OF PHYSICAL CASH VERIFICATION PARTICULARS Balance as per ERP Add: Cash Sale of Dated:26/5/2013 Total [A] Physical Cash Total [B]
Difference: 13891 0 353874 0
27/05/2013 Main Cash 13891

13891
27/05/2013 Counter Cash

4000 349874 353874
Cash Short/Excess [D-A]
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CHARTERED ACCOUNTANTS Annexure- 2
List of cases where cash payment exceeds Rs. 1000/-
S.No. Date
Document No.
Account Name
ABC Cash Purchase Control Being vegetable etc. purchased. Salary & Wages Payable Being salary paid for the month of Mar-13. Repairs-F&F-Labour Being pipe cupleeg etc. intalled in Tandoor and labour charges paid. Stipend Payable Being stipend of casual staff paid for the month of Mar-13. Salary & Wages Payable Being salary paid for the month of Mar-13. ABC Cash Purchase Control Being Gulabjamun ,Butter Cookies, vegetable etc. purchased. Carriage Inward/Outward Being Fish delivery charges paid. Gurgaon-HO Transactions Being Rajendra Bharti casual project staff salary for the month of Mar-13 paid. ABC Cash Purchase Control Being Gulab jamun,Shoes and stationary purchased. ABC Cash Purchase Control Being Gulabjamun purchased. Repairs-Misc-Labour Being Plumbing monthly exp. of Mr. Sarat paid for the month of April-13 paid.
Amount
Rs. Rs. Rs. 3,005.00 47,509.00 1,200.00
1 01/04/2013 GGNPCP/APR13/01 2 02/04/2013 GGNPCP/APR13/04 3 03/04/2013 GGNPCP/APR13/05
4 03/04/2013 GGNPCP/APR13/06
Rs. 114,951.00
5 03/04/2013 GGNPCP/APR13/07 6 04/04/2013 GGNPCP/APR13/12
Rs. Rs.
47,035.00 2,459.00
Rs. Rs.
1,000.00 6,500.00
Rs. Rs. Rs.
3,000.00 2,400.00 1,400.00
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12 10/04/2013 GGNPCP/APR13/25 13 11/04/2013 GGNPCP/APR13/27 ABC Cash Purchase Control Being veg,Milk,Biscuit etc purchased. Repairs-Computers Being some part of computer changed and mother board repaired. Stipend Payable Being Stipend of casual staff paid for the month of Mar-13. Service Charge Payable Being Service Charge paid for the month of Mar-13. Repairs-Electricals-Labour Being repair charges of AC (Commercial-office) paid. Staff Welfare Being parker Pen,Pizza etc. purchased for staff. Service Charge Payable Being Service Charge for the month of mar-13 paid. ABC Cash Purchase Control Being Chef knife,choper and Pendrive purchased. Conveyance Expenses Being taxi fare of Mr. Sandeep Sir (BM) paid who went Indore and Visited Lawrance road also. Service Charge Payable Being Service Charge of Mr. Sanjay paid. Miscelleneous Exp Being Puja done on occasion of Navratra and Pandit and other exp. paid. ABC Cash Purchase Control Being Shoes purchased for Tausif Sir (RSM) and oth er plumbering material purchasd. ABC Cash Purchase Control Rs. Rs. 3,491.00 1,800.00
14 12/04/2013 GGNPCP/APR13/28
Rs.
5,613.00
Rs. 134,036.00 Rs. 1,300.00
17 13/04/2013 GGNPCP/APR13/31 18 15/04/2013 GGNPCP/APR13/37 19 16/04/2013 GGNPCP/APR13/39 20 17/04/2013 GGNPCP/APR13/40
Rs. Rs. Rs. Rs.
2,583.00 2,758.00 1,250.00 2,460.00
Rs. Rs.
3,202.00 1,480.00
23 18/04/2013 GGNPCP/APR13/43
Rs.
3,535.00
24 19/04/2013 GGNPCP/APR13/44
Rs.
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1,110.00

Being punching machine and wiping cloth purchese, ABC Cash Purchase Control Being Paneer and Milk etc. purchased from outside. Carriage Inward/Outward Being Carraige paid against fish delivery. Talented Foods Being freight charges paid against Aftermint delivery. ABC Cash Purchase Control Being papaya,cane juice,veg, plumbering material etc . purchased. ABC Cash Purchase Control Being shoes 2 pair purchased for service staff , V egetable,stationary etc. purchased. Repairs-Building-Labour Being panni,brus and other repair material purchased.
Rs. Rs. Rs.
2,251.00 1,000.00 1,178.00
28 28/04/2013 GGNPCP/APR13/65
Rs.
1,785.00
29 29/04/2013 GGNPCP/APR13/69
Rs.
3,806.00
30 30/04/2013 GGNPCP/APR13/71
Rs.
2,190.00
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CHARTERED ACCOUNTANTS Annexure-3 In following cases cheques were issued but not presented for payment since more than 15 days:
Date 08/05/2013 08/05/2013 06/05/2013 01/05/2013 01/05/2013 01/05/2013 01/05/2013 01/05/2013 01/05/2013 01/05/2013 01/05/2013 10/04/2013 08/05/2013 08/05/2013 Document No. GGNPBP/MAY13/45 GGNPBP/MAY13/43 GGNPBP/MAY13/38 GGNPBP/MAY13/23 GGNPBP/MAY13/15 GGNPBP/MAY13/13 GGNPBP/MAY13/10 GGNPBP/MAY13/07 GGNPBP/MAY13/04 GGNPBP/MAY13/03 GGNPBP/MAY13/01 GGNPBP/APR13/49 GGNPBP/MAY13/42 GGNPBP/MAY13/41 Description Dynamic Pest & Rodent Control Krystal Glass Company (India) Hari Om Tandoor Rewa Entertaiment R P Traders Shri Krishna Coal Co. Satguru Agencies Juneja Coal Oasis Trading Nirmal Agaency Chinmay Printing Stationery Gardening Exps ZED Processors and Suppliers Anand Vegetable Pvt Ltd Chq No. 135431 135429 135427 135413 135405 135403 135400 135397 135394 135393 135390 135364 Chq Date Amount 08/05/2013 6,607.00 08/05/2013 7,452.00 06/05/2013 2,500.00 01/05/2013 40,500.00 01/05/2013 8,487.00 01/05/2013 19,194.00 01/05/2013 10,691.00 01/05/2013 96,922.00 01/05/2013 11,418.00 01/05/2013 7,915.00 01/05/2013 24,170.00 10/04/2013 3,000.00 99,445.00 191,042.00
Annexure-4 Cheques found with CUH as on 28/05/13:

Date Description 13/05/2013 Symphony Polymers Pvt.Ltd 01/05/2013 Satguru Agencies Chq No. Chq Date Amount 135434 13/05/2013 15,750.00 135400 01/05/2013 10,691.00
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CHARTERED ACCOUNTANTS Annexure-5 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 Amount B Dr/ Cr 1,105,990.58 Cr 658,720.56 Cr 402,789.03 Cr 948,888.35 Cr 1,388,431.98 Cr 1,743,850.44 Cr 1,868,549.12 Cr 996,338.52 Cr 1,074,188.54 Cr 1,360,040.05 Cr 523,562.95 Cr 919,487.09 Cr 981,853.05 Cr 700,649.13 Cr 688,634.46 Cr 749,587.01 Cr 1,160,116.05 Cr 1,547,519.05 Cr 1,842,477.23 Cr 1,868,743.15 Cr 1,162,560.73 Cr 896,999.76 Cr 1,314,022.08 Cr 1,188,993.11 Cr 265,774.79 Cr Ending balance as per Bank Book Amount C Dr/ Cr Rs. 787,195.42 Cr Rs. 845,725.44 Cr Rs. 1,012,779.97 Cr Rs. 466,680.65 Cr Rs. 48,772.98 Dr Rs. 418,196.44 Dr Rs. 360,318.88 Cr Rs. 308,000.48 Cr Rs. 189,564.46 Cr Rs. 95,133.95 Cr Rs. 83,435.05 Cr Rs. 328,376.09 Dr Rs. 487,214.05 Dr Rs. 320,839.13 Dr Rs. 254,432.46 Dr Rs. 330,828.01 Dr Rs. 741,357.05 Dr Rs. 1,148,810.05 Dr Rs. 1,444,342.23 Dr Rs. 321,106.15 Dr Rs. 827,747.73 Dr Rs. 629,703.76 Dr Rs. 1,055,653.08 Dr Rs. 715,497.11 Dr Rs. 124,043.21 Cr Amount in reconciliation (B+C if Cr & B-C if Dr) D Rs. 1,893,186.00 Rs. 1,504,446.00 Rs. 1,415,569.00 Rs. 1,415,569.00 Rs. 1,339,659.00 Rs. 1,325,654.00 Rs. 2,228,868.00 Rs. 1,304,339.00 Rs. 1,263,753.00 Rs. 1,455,174.00 Rs. 606,998.00 Rs. 591,111.00 Rs. 494,639.00 Rs. 379,810.00 Rs. 434,202.00 Rs. 418,759.00 Rs. 418,759.00 Rs. 398,709.00 Rs. 398,135.00 Rs. 1,547,637.00 Rs. 334,813.00 Rs. 267,296.00 Rs. 258,369.00 Rs. 473,496.00 Rs. 389,818.00
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.
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CHARTERED ACCOUNTANTS Annexure-6
DISCREPANCIES FOUND IN PURCHASE VOUCHER:
Date
Document No.
Account Name
Purchases Account
Type
Purchases
Debit
Observation
01/04/2013 GGNPPI/OTR/1868
Original copy of bill not attached, instead 35,000.00 photocopy attached.
Page 19

GRN pending for Invoicing as on 27/05/13:
Posting Date 26/11/2012 02/12/2012 15/04/2013 09/05/2013 16/05/2013 No. GGN/PO/298 GGN/PO/381 GGN/PO/1756 GGN/PO/2428 GGN/PO/2515 Buy-from Vendor No. V0000115 V0000790 V0000324 V0000080 V0001432 Original GRN No. GGN/GRN/323 GGN/GRN/1595 GGN/GRN/2050 GGN/GRN/2333 GGN/GRN/2419 Buy-from Vendor Name Sumo Linen Exports ABC Cash Purchase Control Fresh Ice Chinmay Printing Stationery Tasleem Mutton & Chicken Supp Amount Rs. 18,375.00 Rs. 200.00 Rs. 482.40 Rs. 10,019.00 Rs. 19,948.00
Annexure-8
From following venders no Agreement was available: No. Name City
V0000027 V0000322 V0000333 V0000335 V0001454 V0001576 V0003122 V0003267 V0004687 V0005850 V0005899 V0006389 V0006473 V0006662 V0008001 V0008047 Quereshi Masala Anil Traders NirmalAgaency Oasis Trading Juneja Coal S W Food &Bevgs P Ltd. K.I. Glassware (I)P Ltd.Delhi Amir Chand Jagdish Kr ExportsX Sai Foods Gurgaon Saraswati Electrical SehraAalam BhaviyaFisherie's ShriShyam Traders R P Traders Tulip Enterprises Lords Wear Pvt. Ltd. Krishna Service Centre Lucknow Gurgaon Gurgaon New Delhi Gurgaon New Delhi New Delhi New Delhi Gurgaon Gurgaon Gurgaon Jaipur Gurgaon Gurgaon Gurgaon New Delhi
Observations
Agreement not available. Agreement not available. Agreement not available. Agreement not available. Agreement not available. Agreement not available. Agreement not available. Agreement not available. Agreement not available. Agreement not available. Agreement not available. Agreement not available. Agreement not available. Agreement not available. Agreement not available. Agreement not available. Agreement not available.
Page 20

V0000020 National Diary V0008665 Santosh Provisions Pvt. Ltd. Mumbai Gurgaon Agreement not available. Agreement not available.
Annexure-9 Observations on scrutiny of Vendor Account:

No. V0000061 V0000080 V0000115 V0000321 V0000322 V0000324 V0000328 V0000333 V0000337 V0000346 V0000356 V0000744 V0000830 V0001432 V0001447 V0001454 V0001798 V0002450 V0003716 V0006301 V0006334 V0006548 Location Name Fabristeel food Service Equip. Chinmay Printing Stationery Sumo Linen Exports Anand Vegetable Pvt Ltd GN01 Anil Traders Fresh Ice GN01 Lake Forest Wine GN01 Nirmal Agaency GN01 Raghav Enterprises CORP Sudhir Gensets Limited GN01 Manjit Gas Agency Krystal Glass Company (India) Employees Cont to ESIC Tasleem Mutton & Chicken Supp K I Glassware India Ltd-Delhi GN01 Juneja Coal Talented Foods Print Kraft GN01 Adity Foods World GN01 Shri Krishna Coal Co. GN01 M/s. Neeraj Sachdeva Sagar Grandhi Exports PL-Delhi City Mumbai Indore Mumbai New Delhi Gurgaon New Delhi Gurgaon Gurgaon Gurgaon Silvassa Gurgaon New Delhi Indore New Delhi New Delhi Gurgaon New Delhi New Delhi Gurgaon Gurgaon Gurgaon New Delhi Balance 54,590.00 18,220.00 23,625.00 457,054.76 81,498.00 11,818.95 259,793.32 3,749.13 27,360.63 400,000.00 42,084.26 -7,451.27 16,408.00 813,348.00 -14,951.00 62,823.00 34,680.00 23,237.76 105,860.58 33,768.00 653,444.31 353,430.38 Observation for April Opening balance The Payment is outstanding since 24/5/2013 The Payment is outstanding since 11/4/2013 Payment Payment Since 16/3/2013 Payment Payment Since 27/11/2013 Payment Pending For May Payment Payment Since 21/5/2013 Payment Payment Since 01/05/2013 Payment Payment Since 01/05/2013 ERP opening balance Payment pending since 21-5-2013 Payment made without passing the journal entry on 8-5-2013 Payment pending since 31/5/2013 Payment Pending for March and April Payment made on 15/3/2013 but no journal entry passed Payment panding for May Payment Made on 28/5/2013 Payment Made on 28/5/2013 Payment Pending Since long,Ledger not reconciled Payment pending since 2-5-2013 Payment pending since 26 th April 2013. Payment for the month of May
Page 21

V0006941 V0007243 V0007742 V0008001 V0008208 V0008480 V0008505 V0009076 V0009080 GN01 GN01 GN01 GN01 GN01 Mahesh Dry Cleaners & Laundry Krishna Service Center Amar Dairy Tulip Enterprises MPK International National Dairy Ice Cream Shyam Foods Service Tax (Reverse Charge) M/S APS Group Gurgaon Gurgaon New Delhi Gurgaon Mumbai Gurgaon Gurgaon Indore New Delhi 32,843.63 76,820.19 485,970.90 51,240.25 138,990.00 18,720.50 31,041.36 54,129.00 163,501.00 Payment Is Pending Since 27/2/2013 Payment made on 28/5/2013 Payment is pending For Jan 13 Payment is pending for May13 Payment of 56340/- pending since 4/3/2013 Rs 9360/ pending since 15/3/2013 and balance paid in 28/5/2013 Payment pending for the month of May 2013 This Amount is Wrongly posted Payment Pending Since 11/5/2013
Page 22

Details of Mobile Expenses during April-13:
Employee Name Ankit Thakur SandeepPundir Arup Kumar Jana Tapash Kumar Jana Ramesh (Shef) Mobile Number 9650015377 9310356372 9350392900 9310657223 9310832808 Degination Level Amount Paid Eligible Amt. Excess Paid CUH L3 Rs. 619.00 Rs. 250.00 Rs. 369.00 BM L5 Rs. 918.00 Rs. 500.00 Rs. 418.00 RCUH L4 Rs. 1,381.00 Rs. 250.00 Rs. 1,131.00 ME L2 Rs. 271.00 Rs. 250.00 Rs. 21.00 CC L4 Rs. 284.00 Rs. 250.00 Rs. 34.00
Annexure-11
Observations on scrutiny of General ledger:
No. Name Debit Amt Credit Amt Balance Observations
Outlet has purchased Hero HF Dawn Bike as on 06/11/2012 from Khanna Automobiles of Rs.42433/- It was observed that the same was shown under Plants & Machinery-Fixed Assets. In actual It should be shown under Vehicles. The outlet has sold Bajaj XD bike as on 29/12/12 for Rs.5000/- and shown the received amount under Short/excess Tender. No opening balance for the Bajaj xd was available in this ledger. The CUH has calculated depreciation on the same @4.5% but as per Section 205 of the Companies Act, 1956 Depreciation @9.5% on SLM method should be charged. Depreciation Amount calculated by CUH @4.5%: Rs. 9992.34 Depreciation Amount @ 9.5%:Rs. 19961.25 Difference Amount: Rs. 9969.34 Due to wrong rate charged by CUH following Difference was Observed: Loss on Sale of Assets calculated by CUH: Rs.28362.00 Actual Loss on sale of Assets : Rs. 18392.75 Difference Amount: Rs.9969.25 Page 23
205040
Plant and Machinery
16,60,364.55
16,60,364.55
205070
Vehicles
43,354.00
-43,354.00
205560
Depn ReserveVehicles
9,992.00
9,992.00
456120
Loss on Sale of Assets
28,362.00
28,362.00

Annexure-12 Physical verification of Main store as on 25/04/2013

Item No. I00000070 I00000136 I00000145 I00000149 I00000175 I00000187 I00000192 I00000195 I00000204 I00000205 I00000208 I00000215 I00000219 I00000255 I00000278 I00000302 I00000319 I00000343 I00000359 I00000361 I00000365 I00000367 I00000369 Description Yellow Chilly Almond Khus Khus Pista Chana kabuli Rajma Red Rice Trophy Gold Pasta Fusilli Ghee Dalda Oil Mustard Ajino Motto Anar Powder Heeng Papad Turmeric Powder Sauce Chilli Green Sauce Teriyaki Mixed Pickle Honey Button Mushroom Coconut Cream Fruit Cocktail Unit Kg Kg Kg Kg Kg Kg Kg Kg Kg Kg Litre Kg Kg Kg Kg Kg Bottle Bottle Bottle Bottle Kg Kg Bottle Physical Item Qty Difference Remarks 1.5 1.5 0 Nil 3.8 3.8 0 Nil 2 2 0 Nil 1.68 1.68 0 Nil 10 10 0 Nil 17 16.5 -0.5 Short 17.2 17.2 0 Nil 1.5 1.5 0 Nil 10.5 10.5 0 Nil 63 63 0 Nil 8 8 0 Nil 2 2 0 Nil 1 1 0 Nil 0.5 0.5 0 Nil 5.6 4 -1.6 Short 3.5 3.5 0 Nil 14 14 0 Nil 4 4 0 Nil 8 8 0 Nil 13 13 0 Nil 7 7 0 Nil 3 3 0 Nil 2 2 0 Nil
Page 24

I00000372 I00000439 I00000443 I00000456 I00000568 I00000830 I00000849 I00000897 I00001487 I00001530 I00001625 I00002256 I00002634 Mango Pulp Milk Powder Peanut Butter Yeast Eggs Apple Juice Ginger Crush Pomegranate Syrup Mayonise Tea English Mustard Sauce Corn Flakes Glucose Powder Prawns Iqf (Frozen) Bottle Kg Kg Kg Pieces Bottle Bottle Bottle Packets Kg Bottle Kg Kg Packets 6 2.5 3 3.5 163 11 4 2 49 3 3 3 1.5 48 4 2.5 3 3.5 179 11 4 2 49 3 3 3 1.5 48 -2 0 0 0 16 0 0 0 0 0 0 0 0 0 Short Nil Nil Nil Excess Nil Nil Nil Nil Nil Nil Nil Nil Nil
Page 25

CHARTERED ACCOUNTANTS Annexure-13 Physical Verification of Liquor in Main store 27/05/2013
Item No. I00000574 I00000657 I00000658 I00000661 I00000667 I00000673 I00000674 I00000686 I00000687 I00000694 I00000705 I00000689 I00000713 I00000735 I00000747 I00000762 I00000820 I00000827 I00000597 Description 100 Pipers Scotch Whisky Royal Challenge Teachers 50 Black & White Whisky Blender's Pride Johine Walker Black Label Johine Walker Red Label Johine Walker Red Label Hennessy VSOP Talisker Fuel Vodka Smirnoff Red Vodka Old Monk Rum Baileys Irish Cream Liquer Camparo Bitter Sula Blush Zinfedal Wine Beer Corona Paint Budwisher Jacob Carodonny Wine As per Unit Books Pack Pack Pack Pack Pack Pack Pack Pack Pack Pack Pack Pack Pack Pack Pack Pack Pack Pack Pack Physical Physical Quantity in Bar Quantity in Grand 1 Bar 2 Total Difference Remarks 25 16 41 1 Excess 15 16 31 1 Excess 25 16 41 -5 Short 16 10 26 0 Nil 23 6 29 -2 Short 25 12 37 -1 Short 17 18 35 1 Excess 17 14 31 2 Excess 12 13 25 0 Nil 7 7 14 0 Nil 30 8 38 3 Excess 14 12 26 -10 Short 25 24 49 0 Nil 21 21 0 Nil 28 28 0 Nil 0 14 14 0 Nil 14 23 37 0 Nil 23 28 51 -13 Short 0 7 7 0 Nil
40 30 46 26 31 38 34 29 25 14 35 36 49 21 28 14 37 64 7
Page 26

CHARTERED ACCOUNTANTS Annexure-14 Physical Verification of Liquor in Outlet Bar as on 27/5/2013
Description Unit Qty(As per Books) Qty(verified) Difference 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 Remarks Nil Nil Nil Nil Nil Nil Nil Nil Nil Nil Nil Nil Nil Nil Nil Nil Nil
Black Dog 8Yrs Teachers 50 Vat 69 100 Piper Antiquity Blue Chivas Regal J & B Rare Hennessy VSOP Glenlivet Whisky Fuel Vodka Belevedere Vodka Absolute Blue Vodka Kahalua Liquer Cointreau Liquer Sula Cabrnet Shiraz Wine Sula Blush zinfendal Wine Nine Hills Red Shiraz Wine
Bottle Bottle Bottle Bottle Bottle Bottle Bottle Bottle Bottle Bottle Bottle Bottle Bottle Bottle Bottle Bottle Bottle
11 16 7 16 9 9 4 3 2 24 2 23 1 1 8 2 46
11 16 7 16 9 9 4 3 2 24 2 23 1 1 8 2 46
Page 27

CHARTERED ACCOUNTANTS Annexure-15 Observations on Statutory Compliance:
Observations/suggestions Br. Comments TDS for the month of April-13 on Rent, professional fees was deposited on 07/05/2013 by HO. TDS return is being filed by HO. Update not available with branch. PF for the month of April was deposited on 14/05/2013 PF return filed is not available with the branch. ESI for the month of March-13 was deposited on 22/04/2013 amounting Rs.29745/-. 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 of 4. Service Tax Deposition Rs.36770/- has been taken. Service Tax Return Service tax return is filed by HO so branch is not having any information. VAT for the month of March-13 was deposited on 26/04/2012 amounting Rs.943838/-. Vat 5. VAT input of Rs.54886/- has been taken on taxable purchases. For the april month it has been not deposited till audit date. 6. Quarterly return under Labour Labour welfare fund is neither deducted from employees nor deposited in govt. account. The welfare fund quarterly return not being filed. 7. VAT Annual return Annual VAT return for 11-12 was filed on 24th Nov-12. VAT Quarterly Return VAT March 13 quarterly return filed as on 01/05/2013. Licenses and agreements are obtained by the unit are as below: 1. License from Food safety has been expired & Branch is not able to explain /informed the current status of the same. 2. Shop & Establishment License has renewed for the year 2012-2015. Restaurant F&B, liquor, health, 3. Liquor license for 2012-13 has been given for renewal &as informed by the department to police, rent of premises, shops & the CUH that it has been renewed but copy of renewed license could not be obtained from establishment, fire, entertainment. department by the outlet as yet. 4. NOC from Fire (Gurgaon MCB) is valid till 10.07.2013. 5. FSS regulations (licensing and registration) 2011 is valid till 28/06/2017. 6. ETP plant not installed as required under pollution control act. 7. Registration under labour welfare fund has not been obtained. Scope/Issues 1. TDS TDS return 2. PF PF Return 3. ESI ESI return
Page 28

CHARTERED ACCOUNTANTS ANNEXURE 16 Observations on scrutiny of Gate pass
S.No Date Items Reason Repair Repair Remarks Returned in the same day but not mentioned anywhere in the gate pass Not returned till yet.
1 07.04.13 Bakery M\C Motor 2 17.05.13 Bloor(Equipment of an Air conditioner)
Page 29

Report BBQ GGN April 13

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RAJESH SRIVASTAVA & ASSOCIATES

Proper Account Ledgers/Heads

INTERNAL AUDIT REPORT OF BARBEQUE-GURGAON, FOR THE MONTH OF APRIL-2013

RAJESH SRIVASTAVA & ASSOCIATES

INTERNAL AUDIT REPORT OF BARBEQUE-GURGAON, FOR THE MONTH OF APRIL-2013

RAJESH SRIVASTAVA & ASSOCIATES

RAJESH SRIVASTAVA & ASSOCIATES

Rs. 8819642/Rs. 8819642/Rs Nil

RAJESH SRIVASTAVA & ASSOCIATES

RAJESH SRIVASTAVA & ASSOCIATES

Purchase Orders/ Contracts/ Approved Rate Lists

LEDGER SCRUTINY Credit Cards Inter-Unit Reconciliation Suppliers Account Reconciliation

INTERNAL AUDIT REPORT OF BARBEQUE-GURGAON, FOR THE MONTH OF APRIL-2013

RAJESH SRIVASTAVA & ASSOCIATES

Advances and Deposits Provisions

INTERNAL AUDIT REPORT OF BARBEQUE-GURGAON, FOR THE MONTH OF APRIL-2013

RAJESH SRIVASTAVA & ASSOCIATES

INTERNAL AUDIT REPORT OF BARBEQUE-GURGAON, FOR THE MONTH OF APRIL-2013

RAJESH SRIVASTAVA & ASSOCIATES

Inter-Unit Transfers STATUTORY COMPLIANCES

INTERNAL AUDIT REPORT OF BARBEQUE-GURGAON, FOR THE MONTH OF APRIL-2013

RAJESH SRIVASTAVA & ASSOCIATES

High Amt / % 53.32 50.47 11.82 Date

Low Amt / % 31.47 26.6 4.7

RAJESH SRIVASTAVA & ASSOCIATES

Gate Pass- Returnable and Non- Returnable

INTERNAL AUDIT REPORT OF BARBEQUE-GURGAON, FOR THE MONTH OF APRIL-2013

RAJESH SRIVASTAVA & ASSOCIATES

INTERNAL AUDIT REPORT OF BARBEQUE-GURGAON, FOR THE MONTH OF APRIL-2013

RAJESH SRIVASTAVA & ASSOCIATES

27/05/2013 Main Cash 13891

27/05/2013 Counter Cash

Cash Short/Excess [D-A]

INTERNAL AUDIT REPORT OF BARBEQUE-GURGAON, FOR THE MONTH OF APRIL-2013

RAJESH SRIVASTAVA & ASSOCIATES

1 01/04/2013 GGNPCP/APR13/01 2 02/04/2013 GGNPCP/APR13/04 3 03/04/2013 GGNPCP/APR13/05

5 03/04/2013 GGNPCP/APR13/07 6 04/04/2013 GGNPCP/APR13/12

7 04/04/2013 GGNPCP/APR13/13 8 04/04/2013 GGNPCP/APR13/14

9 05/04/2013 GGNPCP/APR13/16 10 05/04/2013 GGNPCP/APR13/17 11 09/04/2013 GGNPCP/APR13/19

Rs. Rs. Rs.

3,000.00 2,400.00 1,400.00

INTERNAL AUDIT REPORT OF BARBEQUE-GURGAON, FOR THE MONTH OF APRIL-2013

RAJESH SRIVASTAVA & ASSOCIATES

15 12/04/2013 GGNPCP/APR13/29 16 12/04/2013 GGNPCP/APR13/30

Rs. 134,036.00 Rs. 1,300.00

17 13/04/2013 GGNPCP/APR13/31 18 15/04/2013 GGNPCP/APR13/37 19 16/04/2013 GGNPCP/APR13/39 20 17/04/2013 GGNPCP/APR13/40

Rs. Rs. Rs. Rs.

2,583.00 2,758.00 1,250.00 2,460.00

21 17/04/2013 GGNPCP/APR13/41 22 18/04/2013 GGNPCP/APR13/42

INTERNAL AUDIT REPORT OF BARBEQUE-GURGAON, FOR THE MONTH OF APRIL-2013

RAJESH SRIVASTAVA & ASSOCIATES

25 21/04/2013 GGNPCP/APR13/47 26 21/04/2013 GGNPCP/APR13/48 27 28/04/2013 GGNPCP/APR13/64

Rs. Rs. Rs.

2,251.00 1,000.00 1,178.00

INTERNAL AUDIT REPORT OF BARBEQUE-GURGAON, FOR THE MONTH OF APRIL-2013

RAJESH SRIVASTAVA & ASSOCIATES

Annexure-4 Cheques found with CUH as on 28/05/13:

INTERNAL AUDIT REPORT OF BARBEQUE-GURGAON, FOR THE MONTH OF APRIL-2013

RAJESH SRIVASTAVA & ASSOCIATES

INTERNAL AUDIT REPORT OF BARBEQUE-GURGAON, FOR THE MONTH OF APRIL-2013

RAJESH SRIVASTAVA & ASSOCIATES

Original copy of bill not attached, instead 35,000.00 photocopy attached.

INTERNAL AUDIT REPORT OF BARBEQUE-GURGAON, FOR THE MONTH OF APRIL-2013