Mahindra Holidays & Resorts India Limited – Club Mahindra Puducherry resortInternal Audit Report for the year 2013-14
From: SNB Associates To: Mr. Ramalingam V KRM, Club Mahindra, Puducherry
SNB Associates has concluded its review of selected areas at Mahindra Holidays & Resorts India Limited, Puducherry. This review covered the period 1stDecember2012 to 30thSeptember 2013.
OBJECTIVE
To review the adequacy of existing internal controls in the areas selected for review.
SCOPE
During this audit, we have reviewed the following:
1. SAP control issues2. Statutory compliance3. Front Office4. Food & Beverages5. Purchases & Stores6. Engineering7. Housekeeping8. Holiday Activity9. Accounts & Finance10. Human Resource11. Security
Executive summary:
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1. SAP control issues:
a) Option to resettle the bills after settlement.b) Manual check out.c) Reprint bills not bearing the word “Duplicate.”d) Allowance not shown on face of Front office invoice.e) Option to change price in menu master.f) No option to key in expiry date of stock able items.g) Right to create purchase orderh) Indenting Process in SAPi) Back dated GRN.j) Reorder level
2. Statutory :
a) VAT input credit on cafeteria consumptionb) Transportation of ground water for industrial purposec) Non-receipt of Pollution control board certificatesd) Non-Compliance of pollution control board normse) Provident fund not paid on minimum wages
3. Front office
a) Photo ID proofb) RCV used by member’s guest.c) RCV redeemed on tax portiond) Venue complimentary voucher:
Not collected from guest
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Venue comp vouchers used on seasonal date
e) C-form not submitted and nationality not updated properlyf) PAN card not collected from cash payment of more than Rs 25, 000.g) Advance from OTH guesth) Guest fee not chargedi) Extra persons charge not collected from guestj) FO vs HK occupancy discrepancy
4. Food & Beverages:
a) Menu Vs Charged rat- F&B.b) Reprint bills and deleted KOT’s.c) Missing void bills and original void bill not available.d) Delay in bill settlement.e) Discount given to OTH guest.f) Discounts on Fun dining coupons.g) Fun dining coupons sold to guestsh) Discrepancy on physical verification of liquori) Night Audit reportj) Density check at bark) Cover register not maintained properlyl) Expired item In kitchen
5. Purchases and Stores:
a) Inadequate documentation over Tender applicationb) Duplicate item codesc) Delay in raising GRN
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d) PO raised after receipt of goodse) Freight not included in Closing stock valuationf) C-Forms not issued for interstate purchaseg) Rates not line in line with market surveyh) Deviations in rate charged by the supplieri) Debit Note not raised
6. Engineering:
a) Work orders – Penalty clause not mentionedb) Work order not raisedc) Purchase of ground waterd) Fire extinguisher not placede) Water analysis report from suppliersf) Cable TV agreement
7. SPAa) Discrepancy in billing registerb) Health assessment forms not collected from guestc) Guest sign not taken on room settled invoiced) Service charge not shown in the menu.
8. Sovereign shopa) Excess VAT charged
9. Human resources:a) Discrepancy in employee personal files
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10. Housekeepinga) Discrepancy in Menu Vs Master.b) Hotel count not mentioned in laundry slip.c) Discard register not maintained in a standard formatd) Employee signature not obtained on department key register
11. Holiday Activitya) Cash collection at holiday activityb) Discrepancy in billing register.
12. Telephonesa) Admin calls not analysed and report not available
13. Accounts:a) Delay in depositsb) Stock not maintained in SAP
14. Security
a) Double shift working of guards.
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Table of contentsSection Particulars Page Ref
CONTENT 7Sign Off Page 8CURRENT YEAR POINTS - 2013-14SAP Control Issues 8 - 10Statutory compliance 11 -12Front Office 13 - 17Food & Beverages 17 – 22Purchases & stores 23 - 27Engineering 27 – 29Spa 29Souvenir shop 42-44Human Resources 30House keeping 31 - 32Holiday Activity 33Telephones 33Accounts 34 Security 34Annexures 35 – 75
Audit dates 25th October’13 – 13th November’13Audit period December’12 – September’13
Audit firm SNB AssociatesPartner in charge Mr. Sridhar R
Audit team Mr. Muhammed Farseen V M, Mr. Jashwanth P, Mr. Anjenayalu P and Mr. Saikumar M
Mahindra Holidays & Resorts India Limited – Club Mahindra Puducherry resortInternal Audit Report for the year 2013-14
For SNB AssociatesChartered Accountants
Sridhar RPartner
Mr. Hemant KanadeInternal Auditor HeadMHRIL
Mr. Raamchanddra GFinance In chargeClub Mahindra, Puducherry
Mr. Ramalingam V KResort ManagerClub Mahindra, Puducherry
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AUDIT OBSERVATIONS AND ACTION PLANCritical issues in SAPS.no Observation Risk Unit comments
Front office1.1 Option to resettle the bills after settlement
SAP gives the option to cashier to reopen the bill, pass allowance and pass paid out for bills which are already settled. This option is available till the close of the day. This may result in serious problem of misappropriation of cash.
Critical
1.2 Manual check outAt present, on settlement of final bill, the system is not automatically checking out the guest. Instead, the checkout is done manually because of which there have been differences between the settlement time and the check-out time ranging from 1 day to 6 days.
Refer Annexure - C1 #C-1
Further noted that check out date and time is not reflected on face of the invoice.
Critical
1.3 Reprint billsCurrently SAP provides an option to reprint the bill (FO and F&B) any number of times and multi bills so taken do not show the word “DUPLICATE” on the face of the bill. Hence the system allows creation of multiple bills which may lead to misuse.
Critical
1.4 Allowance voucherOn verification of FO invoices we observed that the allowance passed are not reflected on the face of the final bill. Moreover SAP does not provide an option to generate allowance voucher.
Critical
Food and Beverages1.5 Option to change price in menu master
On review of SAP controls, we observed that all the HOD’s and Stewards have been authorized to change the menu master at any point of time resulting in several changes in master and billing can be done accordingly. No report of such changes can be generated.
Critical
Purchase and stores1.6 Expiry date
On verification of receiving process controls in SAP, we observed that the system does not give Critical
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an option to key in expiry date of stockable items. Hence tracking of nearby expiry items is not possible.
1.7 Right to create purchase orderOn review of rights given in SAP, we observed that all the HOD’s have the right to amend purchase requisitions, create and delete purchase orders.
Critical
1.8 Indenting process in SAPOn our verification of indenting process in SAP, we observed that indents raised by the user departments are not automatically triggered by mail in SAP instead the user departments manually mail the indents posted by them. Further noted that the Requisition slips are not signed off on receipt of materials by the user department.
Critical
1.9 Back dated GRNOn review of receiving process controls in SAP, we observed that SAP allows the user to make back dated GRN.
Critical
1.10 Reorder level We noted that there is no option available in SAP to set re-order level for purchase of stock. Critical
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C 1 Statutory1.1 VAT input credit on cafeteria consumption
As per the VAT Rules, VAT input credit can be taken for the items which are used in production or are for sale. However, we noted that unit is taking VAT input credit on items used for staff cafeteria kitchen. The unit is not eligible for VAT input credit for items used in the staff cafeteria kitchen.
Unit should comply with statue
It will be disallowed from this month itself
in the November month computation it will be disallowed
1.2 Transportation of ground water for industrial purposeAs per the certificate given by the ground water Authority of Puducherry for transportation of ground water for industrial purpose, the unit is eligible to procure maximum of 1,00,000 liters per day. On our verification of purchases made for the month of March’13 and September’13, we noted that in 3 instances out of 92 (3.26%) where purchased quantity is more than the 1,00,000 liters. Details are given below.
Date Quantity purchased
Eligible quantity
Difference (excess)
03/08/2013 119000 100000 1900003/14/2013 107000 100000 700003/31/2013 107000 100000 7000
Further water transportation certificate was valid till 31/3/2013 only, further renewal was not done.
Unit should comply with the statute.
Due to cleaning of the underground storage tanks and swimming pool balancing tank filling up happened due to heavy evaporation.
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1.3 Pollution control board consentOn our verification of consent given by Pollution Control Board, we noticed that the consent was valid till 31.8.2010. After the expiry of the same, unit has made a renewal application for the year 2010-11 and paid renewal fees amount up to 31.8.2014 and again in the year of 2012, the unit had paid renewal fee up to 31.8.2016. But, the unit hasn’t received any consent from the department.
Unit must obtain consent letter from the department
The Final inspection is done by the PCB during October 2013 and we are awaiting the consent from the PCB
1.4 Non-Compliance of Pollution Control Board normsAs per PCB certificate, daily water consumption should not exceed 91,000 liters in a day. On our verification of daily water consumption for the months of August’13 and September’13, we noted in 31 cases out of 61(50.81%) where consumption exceeded 91,000 liters. Instances are given below
Refer Annexure - C2 #C-2
Unit must comply with Pollution Control Board norms
We have applied for the renewal of consent .once the consent obtained we will apply for the revamping of capacity.
1.5 Provident fund not paid on minimum wagesAs per Payment of Provident fund Act and Miscellaneous Act, PF has to be contributed on minimum wages (Basic + DA), however on our verification for the same, we noticed that PF has been contributed only on basic wages.
Unit must ensure statutory compliance
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C 2 Front office2.1 Photo ID proof
On verification of guest photo ID proof for the months of Feb’13 and July’13, we noted that valid government ID proofs were not available in 9 out of 140 cases. Instances are given in
Refer Annexure - C3 #C-3
As per the confirmation voucher, official employee ID need to be taken from those guests booking made under corporate membership. However on our verification of the same, we noted that in 22 instances out of 60, corporate id had not been collected from the guest. Instances are given below
Refer Annexure - C4 #C-4
Unit to make sure that valid ID proofs are collected from all guests at the time of check in.
Front office strictly instructed to collect only Govt.ID Proof and if they are on the corporate membership to collect the corporate ID
FOM /Immediately
2.2 Redemption of Resort Credit Vouchers The policies printed on the resort credit voucher states that the resort credit voucher cannot be redeemed for payment of taxes levied on products and services and the taxes have to be collected separately by cash or credit card. However on our verification of the redemption of resort credit vouchers for the sample period of August and November 2013 we observed that in 39 cases out of 213 (18.30%) cases, in the above said period the coupons were redeemed for payment of tax
Unit should not redeem RCV on taxes and the same has to be collected separately
Front Office team briefed about the terms and conditions of the redemption and also informed any deviation will be
FOM/Immediately
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amount amounting to Rs.4080.00/- Instances of the same are given belowRefer Annexure - C5 #C-5
debited to the concern staff
2.3 Venue complimentary vouchersAs per terms and conditions of gift certificate:
“Stay under gift certificate cannot be clubbed with any other gift certificate/offer/facility/right.
Gift certificate can be used only on specific period. And the guest should present these gift certificates at the time of
check in.”
On verification of 45 venue complimentary vouchers, we noted the following:
In 26 instances venue complementary vouchers were not collected from the guest at the time of check in. Instances are given below
Refer Annexure - C6 #C-6
In 2 instances gift voucher has been used on seasonal date.
Reservation No Name Arrival Date
Departure Date
160928397 Malarselvi 9-Apr-13 11-Apr-13
The unit should comply with all the terms and conditions and ensure that venue complimentary vouchers are collected from guest at time of check in and the same should be part of night audit verification
As per the MRD mail hard copy of the venue complimentary voucher is not necessary.
Night auditor also instructed to cross check the GV’s and Photo ID to ensure.
FOM/Immediately
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Karthick160817812 Sulaiman Rizwana 8-Mar-13 10-Mar-13
In 1 instance where venue complimentary voucher was used by other person.
Date Name as per CV Guest Name04-July-2013 Preethi Devi Veena Kejriwal
Non-compliance of corporate policy. Improper use of Venue complementary vouchers cannot be ruled out.
2.4 Discrepancies in C formsOn verification of arrival register for the period Jan’13 to Sep’13, we noted the following:
In 19 instances out of 43 (44.18%) C forms were not submitted for foreign nationalities. Instances are given below
Refer Annexure - C7 #C-7
And further, we noted that the unit doesn’t have the practice of updating nationality correctly. Instances are given below
Refer Annexure - C8 #C-8
Unit should ensure that C forms are submitted for all foreign nationality.
It should be ensured that the nationality of the guest is correctly updated in the
Front office strictly instructed to collect and submit the C Forms for the Foreigners.
Front office is also instructed each and every residential proof
FOM /Immediately
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system. documents for the foreigners studying and working in India
2.5 PAN cardOn our verification of cash collection report for the period Dec’12 to Sep’13, we noted that in 9 out of 24 instances the unit has neither collected pan card nor filled Form .60/61 from the guest for cash collection in excess of Rs.25, 000. Details are given in
Refer Annexure - C9 #C-9
Non-compliance with section 139A of Income tax Act, 1961. Such non-compliance will attract penalty as per Section 272B of the above mentioned Act.
Unit must ensure that PAN card is collected for all cash collections exceeding Rs. 25, 000 or Form 60 declaration is taken
All the cases in statement are prior to June 30 2013 as per the circular from the corporate office in the month of July 2013 we are collecting the pan cards strictly from the guests.
FOM /Immediately
2.6 Advance from OTH guest As per SOP for check-in procedure for walk-in guests, advances
either through credit card or in the form of cash should be collected from all walk-in guests and the advance collected should be adequate enough to cover the room rate and taxes for the entire stay. Furthermore, in cases of OTH bookings either through the various reservation centers or through the reservation desk at the resort, advance should be collected at the time of booking. However, on our review of the same we observed in 19 instances
Unit must ensure that advance is collected from OTH guests at the time of check-in
Will follow strictly. However in cases non collection of advances authorization will be obtained
Front Office Manager/Business Development Manager/Immediately
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out of 110 cases (13.47%) advance has not been collected from the guest. Instances are given below
Refer Annexure - C10 #C-10
2.7 Guest fee not chargedOn review of LTH guest billings during the period Jan’13 to Sep’13, we noted that in 5 out of 103 (4.85%) instances guest fee charge had not been levied amounting to Rs.4500. Details are given below
Refer Annexure - C11 #C-11
We also observed that as per confirmation voucher guest fee is applicable but the same has not been charged to the guest.
Unit must ensure that guest fee has been charged correctly
Check list as been developed by front office department and verified by night auditor and any non compliance will be recovered from the Concern front office staff
FOM/Immediately
2.8 Extra pax not chargedAs per the confirmation voucher it states that, “Extra charges applicable for an additional person beyond the capacity of the apartment.”
On verification of FO invoices for the period Jan’13 to Sep’13, we noted in 14 out of 178 (7.81%) instances extra person charge is not levied by the unit amounting to Rs 10,500. Instances are given below
Refer Annexure - C12 #C-12
Loss of revenue for the unit.
Unit should ensure that all the extra pax has been charged
Check list as been developed by front office department and verified by night auditor and any non compliance will be recovered from the Concern
FOM/Immediately
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front office staff2.9 FO vs HK occupancy discrepancy
On our verification of FO Vs HK occupancy report, we noted that in 40 instances out of 111 (36.03%) instances where there were discrepancies in pax. The same has not been resolved with reasons & documented by the duty manager.
Lack of internal control in monitoring room occupancy. Possibility of misuse cannot be ruled out.
Refer Annexure - C13 #C-13
The unit should ensure that the concerned duty manager/ Night auditor checks the discrepancy report and marks the reason for the discrepancy in pax.
Discrepancy report format is been created and follow the same from 14/11/2013
FOM/Immediately
C 3 Food & Beverages 3.1 Menu rate Vs Charged rate- Food & Beverage
On verification of Menu and the billed rates across Seashelz, Hitidez, and Gourmet Express, we noted discrepancies between the rates resulting in net short charge of Rs 1,134/-
Refer Annexure - C14 #C-14
Short charges result in loss of revenue to the unit and excess charges may lead to guest dispute.
Further we also noted certain items which were available in menu but not updated in the master. Details are given in
Unit must ensure that all the rates are charged correctly.
New menu master is rolled out from Jan 2013 but SAP team is not altered the rates of the said items and its found out in the Feb 2013 and we got it changed. With the
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immediate effect.3.2 Reprint Bills
Currently SAP provides an option to reprint the bill any number of times and the multiple bills so taken do not show the word “Duplicate” on the face of the bill. Hence the system allows creation of multiple original bills which may lead to misuse of original bills.
On verification of the reprint bill report for the period Jan’13 to Sep’13, we observed that 28,765 bills were reprinted many times (ranges from 1 to 7 times) with delay in days ranging up to 40 days.
We further noted that, out of 28,765 bills, in 1,251 instances cash settled bills were reprinted many times (ranges from 1 to 4 times) and with delay in days ranging upto 38 days which amounts to Rs 9,06,298/-
Refer Annexure - C15 #C-15
Unit should make sure that reprint bills are monitored regularly with reasons being stated on the face of the bill.
The unit should also ensure that Original Bills are being attached with the reprint bills.
We have taken out the option on 11.11.2013 vide ticket number :IT111592
And earlier we used to get 2 bills one for the bill and another bill as part of the settlement. 2nd bill Which comes under settlement showed as the reprint of the bill. Resort informed to the SAP team on 17.12.2012 vide ticket ITO46329 to restrict the
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printing option to 1. But till the july 2013 resort used to get the 2 bills and its solved during the month of July 2013 and from the month of august the reprint option is just restricted to the HOD’s only(reference mail available)
3.3 Void billsOn verification of Void Bills of Seashelz, Hitidez, Gourmet Express, for the months of Jan’13, May’13 and Sep’13, noted the following discrepancies:
In 3 out of 24 (12.5%) instances bills were not available for analysing the reasons.
In 1 out of 24 (4.1%) instances where bill was settled in cash and voided because of non-availability of item. However, original copy was not made available for our verification.
Refer Annexure - C16 #C-16
The unit should ensure proper maintenance of Void Bills.
The Service team is strictly advised to handover the original bill to the finance department. And in case of any non compliance the said amount will be debited to the
F&B Service Manager/FM/Immeidately
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Inadequate control over Void Bills. respective staff of the F&B Service
3.4 Deleted KOT’sSAP provides for deleting any item in the KOT before printing of the bill even in cases where the items ordered have been delivered.
Summary of items deleted from KOT are given belowMonth Deleted from KOT Total KOT’s raised Percentage (%)
in no.’s In Rs. in no.’s In Rs. in no.’s In Rs.Dec-12 244 329902 3341 6054498 7.30 5.45Jan-13 166 118790 3149 4980273 5.27 2.39Jul-13 204 264155 2189 4475406 9.32 5.90Aug-13 128 136326 3204 5046125 4.00 2.70Sep-13 135 182944 1637 6007354 8.25 3.05
Further, we noticed that Void KOT’s and deleted KOT’s are not authorized by Chef and F&B Manager till July 2013. From Aug-13, chef is signing the deleted kot’s report on regular basis but not on KOT basis.
Unit should track deleted KOT’s with reasons in-order to ensure that Items have been delivered according to the order and should be signed by Chef.
Deleted KOTs are being verified strictly from 01.08.2013 and also instructed the chef to sign on the deleted KOT’s rather then signing the statement.
CHEF/F&B Service Manager/FM/Immeidately
3.5 Delay in bill settlementOn scrutinizing the bills for the period of Dec’12 to Sep’13, we noted the following:
In 58 cases which were related to cash settlements, noted that the bills were settled after long delay ranging from 2 to 9 hours from the time of opening the order entry.
Reasons for delay in settlement need to be analyzed and corrected. The delay has to be reduced as much
All the delay shown in the statement are prior to the month of July 2013. From the
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Refer Annexure - C17 #C-17
In 602 cases which relates to room settlements, noted that bills were settled after long delay ranging from 2 to 13 hours.
Refer Annexure - C18 #C-18
Inadequate control over settlement process. Possibility of misuse cannot be ruled out.
as possible by educating the personnel.
month of July 2013 SAP team altered the system that bill printed after settlement.
3.6 Discount given to OTH guestAs per the company policy, it is mentioned that OTH & Venue complimentary guests are not eligible for discounts. On verification of discounting process of bills, discounts have been given to OTH & venue complimentary guests amounting to Rs.12,529/-
Refer Annexure - C19 #C-19
Lacunae in control over discounting.
The unit should ensure that discounts are given as per policy stated by the corporate.
Discounts are being given to the regular guests and VIP guests and also walk in membersAlso instructed the Night auditor to scrutinize the discounts given and POS
F&B Service Manager/FM/Immediately
3.7 Discounts on Fun dining packagesAs per the company policy, it is stated that discounts are not allowed on The unit should The discounts are
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Fun Dining coupons except for those cases wherein the guests travelled is a senior citizen. However, we noted that 22 cases out of 57 (38.59%) cases, where discounts were given on Fun dining coupons.
We were informed that all these cases are of senior citizen, but the front office registration cards did not substantiate the age of the senior citizen accompanying the member. Instances are given below
Refer Annexure - C20 #C-20
ensure that discounts on fun dining packages are given as per the policy.
being provided to senior citizens as per the policy.
3.8 Guest offered Fun dining couponsOn verification of billing process, we noted that in 9 out of 51 (17.64%) cases, guests have been offered Fun dining coupons.
Refer Annexure - C21 #C-21
Lacunae over billing process. Loss of revenue to the unit
Unit must ensure that member coupons are sold only to members
Resort provided the dining coupons as a special case to generate more revenue(only given to the regular guests)
This practice closed during the month of Feb 2013.
3.9 Night audit reportOn review of the night audit process we noted that the following are the reports not reviewed by the night auditor:
Delay in Bill Settlement report – With reasons authorized by F&B Manager and GM
The unit should ensure that all critical reports are part of night audit so that exceptions are observed and
The Night auditors are briefed accordingly with a modified checklist
FM/Night Auditor/01.12.2013
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necessary actions are taken against the same.
3.10 Physical verification of liquorOn our physical verification of liquor in the bar on 06/11/2013, we found discrepancies between stock as per bar books and stock physically available.
Refer Annexure - C22 #C-22
Unit must ensure that the stock is updated correctly
The Service department is being instructed to maintain the stock
F&B Service Manager/Barman
3.11 Density check at barThe unit does not have the process of checking density of liquor at bar (Hitidez).
The unit should ensure that density of liquor is checked at regular intervals.
The resort purchases the branded liquors with sealed bottles from authorized suppliers.
3.12 Cover registerOn our verification of cover register for 30 days,
We noted that on 8 days (11 instances) entry was not made in the cover register.
In 2 instances where billing was made for wrong session i.e., billed for lunch instead of dinner.
Unit must ensure that all entries are updated correctly in the cover register.Unit must ensure
Service staff is strictly instructed to maintain the cover register and also night auditors are being
F&B Service Manager/FM/Night Auditor/
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Refer Annexure - C23 #C-23 that the guests are charged for correct sessions
instructed to verify and tally the cover daily
3.13 Kitchen visitOn our surprise visit to kitchen on 10th November 2013, we found one quantity of Milky mist white Khova expired item on 30th Sep 2013 but still kept in the freezer.
Possibility of usage of expired item cannot be ruled out.Non-compliance as per FSS Act.
Unit should ensure that all the requirements as per the Act are complied with.
Expiry of the product should be tracked regularly.
4 Purchase and stores4.1 Inadequate documentation over Tender application
As per SOP, The Purchase committee shall open the tenders on a pre-
determined date and time and every member will initial and date the tender documents and also shall record the same Confirming- Name of the Party, Date of Tender, Tender value and EMD details.
The negotiation process including the final awarding of contract to be adequately documented.
All changes and revisions in prices or terms & conditions to be minuted.
Unit must comply with SOP
Purchase department is strictly advised to adhere to the SOP
FM/STORES01.04.2014
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Review and evidence document with conclusions stated for audit trail with logic note should be made.
However, we noted that the above said documentation process is not followed.
Further we noticed that rate annexure details were not available for 9 vendors, so we are not able to compare the price quoted by the supplier.
Refer Annexure - C24 #C-24
Unit should ensure that all details regarding tender application are maintained.
4.2 Duplicate item codesOn verification of GRN report, we noted that in 79 cases wherein more than one code has been allotted for the same item being purchased. Instances are given below
Refer Annexure - C25 #C-25
The unit should ensure that duplicate rate codes are not used
Duplicate code will be studied and will be cleared
FM/Stores/15.12.2013
4.3 Delay in raising GRN
On our verification of GRNs raised for the months of June’13 and August’13, with that of security check date, we noticed that in 213 cases out of 533 (39.96%) there was considerable delay (2 to 61 days) in raising GRN. Instances are given below
Refer Annexure - C26 #C-26
Laxity in inventory control.
RRs should be raised on the date of receipt of materials. Hence reducing the risk of misuse.
Most of the cases happened to the engineering department materials since to create the new items code.
FM/Finance/Stores/31.12.2013
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Hence forth it will be monitored very closely
4.4 PO raised after receipt of goodsOn our verification of Purchase orders raised by the unit for the months of June13 and Aug 13, with the goods received note, we observed that in 239 instances out of 535 (44.67%) where PO has been raised after actual receipt of goods. Instances are given in
Refer Annexure - C27 #C-27
Unit must ensure that PO is raised before goods received
Most of the cases happened to the engineering department materials since to create the new items code. Hence forth it will be monitored very closely
FM/Finance/Stores/31.12.2013
4.5 Closing stock valuationWe noticed that the unit is recording freight charges separately incurred for transportation of goods purchased. Since there is no linking between the GRN value and freight charges, the value of closing stock is shown lower to the extent of freight charges.
Unit must ensure that freight charges are added to the purchase cost
Will change the system of the accounting and will added back to cost of the material
FM/Finance/Stores/31.12.2013
4.6 C-Forms not issued for interstate purchaseThe unit is eligible to issue C-Form for interstate purchases under Central Sales Tax Act, for purchase of food items used in production. CST rate on issue of C-form will be reduced to 2%. But, we noticed that the unit is not
Unit must issue C-Form for all the eligible interstate
Will discuss with the vendor and change the
FM/Finance/Stores/31.12.2013
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in practice of issuing C-form which resulted in extra cost amounting to Rs12,175/- Instances are given below
Refer Annexure - C28 #C-28
purchases system accordingly
4.7 Market SurveyThe unit has done market survey on June 29th and August 27th. On our comparisons of rates on those particular dates, we noticed that the rates charged for the items like Fruits & Vegetables are higher than the market survey rates, resulting excess cost amounting to Rs5,400/-.
Refer Annexure - C29 #C-29
Unit must ensure that rates charged by the supplier are in line with the market rates
Will ensure the market survey conducted with the proper supervision
FM/CHEF/Stores/31.12.2013
4.8 Deviations in rate charged by the supplier On our verification of rates charged by the contractors for supply
of various items, we noticed that in 66 instances where rate has been charged higher than the contract rate, excess cost amounting to Rs.19,305/-.
Refer Annexure - C30 #C-30
The company had entered into contract with Pepsi Co. As per the contract terms the unit is eligible for discount of 30% on MRP for the supply of Tropicana Juices. However the unit is not availing discount for the same when purchased from authorize distributors (GV Marketers and SJ Agencies), resulted in excess cost to the amounting to Rs.25,719/- .
Refer Annexure - C31 #C-31
Unit must ensure that rates charged by the supplier are in line with the contracted rates.
Unit must ensure that the discounts are availed as per the contract
We have ensured the rates from 01.08.2013 is as per the agreements.
Taken up the matter with the corporate purchase team as the vendor refused to supply at the ARA rates
FM/Finance/Stores/31.12.2013
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The company has centralized contract for the supply of toilet roll with Kimberly for the period June’2013 to April’2014 and the unit also has a local supplier available for the same. On comparing the rate charged by both the vendors, we noticed that the rates charged by local supplier are comparatively lower than the rate agreed with Kimberly. However, the unit continued to buy from the centralized contractor at a higher rate resulting in excess cost of Rs. 1.60 per piece.And further we noticed that the rate charged by the Central contractor is higher than the contract rate, resulted in excess cost of Rs16,805.00.
Unit should raise a debit note for the excess charged
Taken up the matter with the corporate purchase team for approval
4.9 Debit Note not raised As per the contract with NK Foods & Beverages, if the contractor is
not able to supply the items within the specified timeline or agreed rate and the purchase are made from the other vendor at a higher rate, the excess cost incurred must be debited to the contracted vendor.On our verification of the Goods receipt Note for the month of August 2013 and September 2013 we noted in 3 cases where the items were purchased from other vendor even though we have a contract However we have been informed that the contracted party was not willing to s and the excess cost were not debited to the contracted vendor which amounts to Rs. 2071/-.
Unit should raise a debit note for the excess cost incurred
Debit note no15445638 dated 14.11.2013
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Date Description QTY Rate Contract rate Diffrence
24-Aug-13FISH BASA FILLET 15 266.66 220 699.9
30-Aug-13FISH BASA FILLET 100 228.57 220 857
20-Sep-13FISH BASA FILLET 60 228.57 220 514.2
2071.1
C 5 Engineering5.1 Work Orders
On verification of 35 work orders for the period December’12 to September’13 we noted the following
Penal clause for delay in completion of work is not available. Work order was not raised for one contract.
Document date
Amount Description of work Party name
20.08.2013 45,000.00 CLEARING OF BUSHES & TREES DUE TO RAINING/10 DAYS
Natarajan
5 cases out 35 (14.28%) cases where work commencement date and estimated completion date were not mentioned in work orders. Instances are given in
Refer Annexure - C32 #C-32
The unit should insert a penalty clause in the work orders
Unit must ensure that all the work orders are raised
Instructed the Engineering department to raise the work order without fail.
Also instructed the engineering the department to mention the applicable penalty clauses and also to
Chief Engineer/Immediately
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provide the estimated date of commencement and completions.
5.2 Purchase of ground waterAs per the agreement executed between( krishanaswamy )water supplier and the unit, the supplier agrees to “supply water on daily basis and there shall be no disruption in supply of water. And in case of any short supply/inability to supply by the contractor, the unit can purchase from the market and the excess cost so incurred shall be recovered from the contractor.” However, on our verification of water purchased for the months of March’13 and September ’13, we noted that in 24 cases out of 61 (39.34%), the unit had purchased from other vendor at a higher rate resulting in excess cost of Rs 4950/-. However the same has not been debited to the contractor.
Refer Annexure - C33 #C-33
Unit should ensure that all the excess cost incurred because of supplier’s inability to supply is recovered as per the contract
Debit Note Raised .Document Number15445446 dated 14.11.2013 and also vendor is advised to adhere to the terms of agreement
Chief/FM/Immeidately
5.3 Fire extinguisher not placedAs per SOP ENG /04 all vehicles should have fire extinguisher, during our verification we noticed that the unit has vehicle with-out fire extinguisher.
Unit must comply with SOP
Already obtained the quotations
Chief Engr/Stores/30.11.2013
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5.4 Water analysis report from supplier’s.As per the agreement with RKR and Krishnaswamy for supply of water, the contractor shall submit a monthly report on quality of water after analysis and source of the water supplied to the unit. A copy of said report with analysis was not available with the unit.
Unit must ensure to collect the quality test reports from the supplier
The vendors advised to produce the water test report as per the agreement.
Chief/30.11.2013
5.5 Cable TV agreementThe unit is currently using cable TV connection obtained from a local operator instead of subscribing for the channels from official broadcaster or distributors of the official broadcasters resulting in non-compliance with TRAI regulations.
The unit should obtain subscriptions for the channels from the respective service providers.This practice should be stopped with immediate effect and alternative solutions should be explored.
We are sourcing the vendors who can directly obtain the signals from channels and supply exclusively for us.
Chief/31.03.2013
C6 SPA6.1 Discrepancy in billing procedure
On our verification of billing procedure in spa, we noticed that in 5 cases The unit should The SPA is strictly HA Manager/ImmeidatelySNB Associates Page 31 of 86Chartered accountant
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out of 71 (7.04%) discounts are not authorized by the HOD or Resort Manager
Refer Annexure - C34 #C-34
ensure that proper approval has been taken for the discounts given
to obtain the approval before raising the bill.
6.2 Consultation Forms The corporate has provided the Spa with health assessment forms which are to be filled by every guest availing any treatment at the Spa, however we have observed that the Spa is currently not following the practice of filling and documenting these forms, as such we are unable to comment as to whether the practice is being strictly adhered to.
A health assessment form should be taken from every person availing services at the health club and the same should be filed for future references.
Its advised to SPA and HA to obtain the form filled up f from the guests
HA Manager/15.12.2013
6.3 Signature not obtained from Guest for room settlementOn our verification of SPA billing process we noticed that unit does not has the practice of taking Guest signature on the register.
Unit must take guest signature on bills for room settlement
Its advised to SPA and HA to obtain the signature from the from the guests
HA Manager/Immediately
6.4 Service charge not shown in the menuOn verifying SPA menu, we noticed that details regarding service charges are not shown on the face of the menu.
Unit must show service charge on
SPA asked at present to alter
HA Manager/Immediately
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Possibility of guest dispute cannot be ruled out. the face of the Menu
the menu card
C 7 Souvenir ShopOn our verification of souvenir shop billing process, we noticed that excess VAT has been charged from the guest.
Item Applicable rate Charged rateCandles Exempted 5%Swimsuit 5% 14.5%
Unit should ensure that VAT has been charged as per VAT act.
As we are selling the Perfumed and decorative candles for which tax is 5%
As per the sl no 119 of the third schedule sports goods excluding apparels and foot ware @5% so we are selling apparels @14.5%(we have obtained the advice from our tax consultant)
C 8 Human resources8.1 Discrepancy in employee personal files
On verification of the personal files of the active employees, we noted the following
Unit should collect police verification
Will inform to the concerned
V Murali HR manager31.12.2013
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Police verification form not available for 10 cases out of 30 in the personal files. Details are given below
Refer Annexure - C35 #C-35
form for employees
employees and collect the same
C 9 House keeping9.1 Menu Vs Master – Laundry
On verification of Menu vs Master, we noted that 6 items available in menu card are not available in master. Details are given below:
Article Washing pressingHand kerchief - 5Tie - 35Shawl - 5Mattress protector 25 12
Napkin 6 3Hand kerchief - 3
And in one case we noted difference between menu vs master,resulting in excess charge amounting to Rs283.00
Item Master Rate Menu RateShirt/Tshirt pressing 40 25
Refer Annexure - C36 #C-36
Item code should be created for all the items in the menu
Master rate should be updated correctly.
Ticket raised for the menu Master alteration ticket number.
EHK/Immediately
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9.2 Laundry slipOn our verification of laundry slips for the month of february’13 and July’13 we noted the following Discrepancies
In 4 cases out of 60 (6.67%) hotel count was not mentioned in laundry slip.
Refer Annexure - C37 #C-37
Unit should ensure that hotel counts are mentioned in the laundry slips
Briefed the Laundry staff informed to follow the same with immediate effect.
EHK/Immediately
9.3 Discard registerAs per SOP No. Hk/029 P.No (15) Housekeeping department should maintain a register for items discarded and entries should be made upon receipt of the same. Also, the register should have the details of date, item, age of linen and reason for discarded. However, we noted that the same is not maintained by the unit.
Unit must comply with SOP
The discard linen will be collected on a daily basis and will inspected and discard by the committee on a weekly basis
EHK/Immediately
9.4 Key recordAs per SOP #004 on Procedure for Master keys states that “A key register to be maintained in the housekeeping department for recording the issue and return of keys to and from individual staff members.”
On review of key register maintained by the unit, we observed 24 cases out of 80 (30%) department key register signature has not been taken from the employee.
Refer Annexure - C38 #C-38
Master key register should be maintained as per the standard procedure.
The SOP made for the Metal Keys. Since we are using the electronic keys we can obtain the data any given time. Need to
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Non-compliance with standard operating procedure. approach the corporate for Change in the SOP
C 10 Holiday activity10.1 Cash collection at Holiday Activity
As per Holiday Activity SOP, cash settlements for Holiday Activity bills must be accepted only at the Front office due to safety reasons.
On our review of the bill settlement procedures for the holiday activity we observed that for the Dec 2012 to March 2013, cash settlements were made for an amount of Rs.2,67,502.00However we noted that the holiday activity cash settlements have been removed from April -2013
Unit must comply with SOP
From 1st of april 2013 and the HA Bills are being settled in the room itself.
HA Manager
10.2 Discrepancy in Billing registerOn our verification of register maintained by the unit for billing of time based activities, we noticed that in 5 cases out of 53 (9.43%) out time was not updated in the register.
Refer Annexure - C39 #C-39
Unit should update register properly
The HA Staff instructed to update the registers regularly and the Night auditor is instructed to verify the same every day.
HA Manager/Night Auditor/Immediately
C11 TelephonesSNB Associates Page 36 of 86Chartered accountant
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On verifying telephones call, we noticed that the unit does not have the practise of verifying admin calls, further we noticed that there is no report available in SAP for the calls made.
Further we noticed that ISD calls can be made.
Unit must ensure that telephones are linked with SAP
The present EPABX is not supporting the SAP. prepared the CAPEX for the new EPABX and awaiting the approval from the corporate office.
Our resort is not having the ISD facility in our lines
Chief Engr/FM/
C 12 Accounts & Finance12.1 Delay in deposit of cash
As per Finance SOP: Finance/47 dated 30th October 2010, all money received from front office has to be collected and banked by the general cashier by the next working day. However on our verification of cash deposit to the bank for the month of April, May, July and August -2013 we noticed that there were delay ranging from 2 to 7 days
Unit should ensure that proper approvals have been taken for the delay in deposit.
Since the cash collection in the week days are being minimum and also the Bank in which resort is having the account is 20KMs away from the
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resort.
Need to write to corporate office for seeking the approval for the deviation from SOP for cash deposits.
12.2 Stock not maintained in SAPPresently, the unit is not in practice of transferring stock from main stores to end departments, instead it is shown as issue to cost centre. Hence, we are not able to get inventory in SAP in various storage locations.
Unit must transfer the stock to cost center instead of issue to cost centre so as to maintain stock in SAP
Need to take advise from the other resorts and the corporate finance team and also need to train the department
FM/CHIEF/F&B Service/01.04.2014
C 13 Security13.1 Double shift working of guards
On verification of duty roaster of Security guards for the month of May’13 we noted 71 instances where security guards have worked for more than
The unit should ensure that same
This is due to lack of providing the
HR Manager/Immediately
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one shift. Instances are given in
The efficiency reduces as the same guard works for more than one shift. Leads to human fatigue.
Refer Annexure - C40 #C-40
security guard does not work for more than one shift.
reliving staff by the vendor. It is strictly advised the vendor to provide the reliver
Annexure –C1 – Settlement time vs Checkout time
Reservation No. Invoice numberDeparture Date Date
Departure Time Settlement Date Settlement Time Delay in Days
161068305 1332000895 01-05-2013 6.00 06:20:41 25-04-2013 10:36:08 6161068305 1332000902 01-05-2013 6.00 06:20:41 25-04-2013 11:34:09 6160791893 1232004233 29-03-2013 5.00 10:09:36 24-03-2013 22:05:39 5160819358 1332000072 07-04-2013 5.00 11:30:47 02-04-2013 17:39:32 5161174620 1332002234 08-06-2013 5.00 07:45:52 03-06-2013 20:44:41 5160465571 1232000979 21-12-2012 4.00 10:35:08 17-12-2012 13:47:14 4160465571 1232000979 21-12-2012 4.00 10:35:08 17-12-2012 13:48:34 4160465571 1232000980 21-12-2012 4.00 10:35:08 17-12-2012 13:48:48 4160791893 1232004273 29-03-2013 4.00 10:09:36 25-03-2013 18:48:10 4160644100 1332001070 04-05-2013 4.00 07:24:35 30-04-2013 12:10:05 4160994196 1332001670 23-05-2013 4.00 10:43:05 19-05-2013 14:40:16 4160861938 1332004426 18-08-2013 4.00 09:10:16 14-08-2013 08:20:35 4
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160465010 1232001100 24-12-2012 3.00 06:59:19 21-12-2012 10:49:58 3160464828 1232001204 27-12-2012 3.00 09:33:45 24-12-2012 12:22:27 3160819358 1332000140 07-04-2013 3.00 11:30:47 04-04-2013 17:54:40 3160923858 1332000298 11-04-2013 3.00 07:08:56 08-04-2013 10:38:15 3160728090 1332000420 14-04-2013 3.00 10:17:11 11-04-2013 19:21:34 3161069812 1332000879 27-04-2013 3.00 10:32:07 24-04-2013 21:21:26 3161068305 1332001001 01-05-2013 3.00 06:20:41 28-04-2013 22:37:33 3161115336 1332001533 17-05-2013 3.00 10:48:52 14-05-2013 21:43:31 3161122958 1332001549 18-05-2013 3.00 11:42:05 15-05-2013 15:39:22 3161110808 1332001592 20-05-2013 3.00 10:50:42 17-05-2013 22:51:35 3161051904 1332001780 25-05-2013 3.00 09:59:42 22-05-2013 10:37:13 3161135125 1332001760 24-05-2013 3.00 10:30:18 21-05-2013 12:41:33 3
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Annexure-C2-Water consumption more than prescribed limit
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Annexure- C3 – ID proof not collected from Guest
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Date Opening meter reading as per register
Closing meter reading as per register
Consumption quantity as per register
Allowed Quantity As per consent
Excess Quantity consumed
2-Aug-13 160284000 160380000 96000 91000 50003-Aug-13 160380000 160496000 116000 91000 250004-Aug-13 160496000 160616000 120000 91000 290005-Aug-13 160616000 160711000 95000 91000 40009-Aug-13 160945000 161039000 94000 91000 3000
10-Aug-12 161039000 161156000 117000 91000 2600011-Aug-13 161156000 161260000 104000 91000 1300012-Aug-13 161260000 161360000 100000 91000 900014-Aug-13 161448000 161541000 93000 91000 200016-Aug-13 161624000 161724000 100000 91000 900017-Aug-13 161724000 161831000 107000 91000 1600018-Aug-13 161831000 161930000 99000 91000 800019-Aug-13 161930000 162039000 109000 91000 1800024-Aug-13 162304000 162408000 104000 91000 1300025-Aug-13 162408000 162524000 116000 91000 2500026-Aug-13 162524000 162616000 92000 91000 100031-Aug-13 162914000 163016000 102000 91000 11000
1-Sep-13 163016000 163123000 107000 91000 160002-Sep-13 163123000 163224000 101000 91000 100007-Sep-13 163439000 163534000 95000 91000 40008-Sep-13 163534000 163651000 117000 91000 26000
21-Sep-13 164437000 164548000 111000 91000 2000022-Sep-13 164548000 164703000 155000 91000 6400023-Sep-13 164703000 164830000 127000 91000 36000
Mahindra Holidays & Resorts India Limited – Club Mahindra Puducherry resortInternal Audit Report for the year 2013-14
Invoice No Reservation No Name Room No Arrival Date Departure Date Remarks133200196
4 161155325Mrs Amak
124 26-May-13 27-May-13 Valid Govt Id proof not taken133200411
1 160977968 Mr, Vinod V 228 02-Aug-13 04-Aug-13 Valid Govt Id proof not taken123200085
4 160464786Ramya Gopinathan 131 13-12-2012 15-12-2012 Valid Govt Id proof not taken
1232003889 160620504 Piyush Sobti 116 16-03-2013 17-03-2013 Valid Govt Id proof not taken
1332005602 161518372 Neeraja 142 20-09-2013 22-09-2013 Valid Govt Id proof not taken
1332004377 161501241 Nagendra Prasad 267 11-08-2013 12-08-2013 Valid Govt Id proof not taken
1332005266 161431493 Sunder 269 07-09-2013 09-09-2013 Valid Govt Id proof not taken
1332004456 161453389 Manoj 269 11-08-2013 15-08-2013 Valid Govt Id proof not taken
1332002736 161225054 Pritipal Sidhu 221 17-06-2013 19-06-2013 Valid Govt Id proof not taken
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Annexure-C4-Corporate ID has not taken
BookingGuest Code
Room Guest Arrival Dep.Date Main Customer Remarks
160469030
100031580 217 Citibank N.A, TS Pari 2-Dec-12 5-Dec-12 LTH Corporate MHRILCorporate ID has not taken
160468262
100032581 106 -, Sahana JV 4-Dec-12 6-Dec-12 LTH Corporate MHRILCorporate ID has not taken
160469446
100034742 110 -, Hari Prasad 12-Dec-12
15-Dec-12 LTH Corporate MHRILCorporate ID has not taken
160888264
100070982 142 -, Melanie Desouza 10024319
13-Apr-13 16-Apr-13 LTH Corporate MHRILCorporate ID has not taken
160888122
100070985 143 -, Manali Patel 10024503 13-Apr-13 16-Apr-13 LTH Corporate MHRILCorporate ID has not taken
161011069
100071213 136 -, Madhuri Arni 10022069 14-Apr-13 16-Apr-13 LTH Corporate MHRILCorporate ID has not taken
160970492
100071645 269 -, Narendra Dubey 16-Apr-13 20-Apr-13 LTH Corporate MHRILCorporate ID has not taken
161038238
100073028 158 -, Kedar Bijurkar 22-Apr-13 24-Apr-13 LTH Corporate MHRILCorporate ID has not taken
160887121
100074511 220 -, Dinkar Rao 1-May-13 6-May-13 LTH Corporate MHRILCorporate ID has not taken
161043984
100076857 266 -, R. Dhilip kumar 0474 13-May-13
16-May-13
LTH Corporate MHRILCorporate ID has not taken
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161019458
100077300 213 Mrs, Subhasree 16-May-13
19-May-13
LTH Corporate MHRILCorporate ID has not taken
161139774
100081628 157 -, Satish 8-Jun-13 9-Jun-13 LTH Corporate MHRILCorporate ID has not taken
161266245
100091883 160 Mr, Meganathan Kumar 22-Jul-13 24-Jul-13 LTH Corporate MHRILCorporate ID has not taken
161325419
100091897 266 Ms, Nishchita Bangera 22-Jul-13 24-Jul-13 LTH Corporate MHRILCorporate ID has not taken
161393312
100092863 134 Mr, Arulaazhi 26-Jul-13 29-Jul-13 LTH Corporate MHRILCorporate ID has not taken
161290646
100096524 121 Mr, Jaison Joseph 9-Aug-13 11-Aug-13 LTH Corporate MHRILCorporate ID has not taken
161409337
100097872 108 Mr, Prabakaran C 15-Aug-13
17-Aug-13 LTH Corporate MHRILCorporate ID has not taken
161332471
145 Ms Garima Kakkar 15-Aug-13
18-Aug-13 LTH Corporate MHRILCorporate ID has not taken
Annexure – C5- Tax portion redeemed on couponsReservation No Invoice number Reservation No. Room Arrival date Departure Tax Amount]
161037042 1332001209 161037042 128 1-May-13 5-May-13 505.57161599011 1332004918 161599011 109 27-Aug-13 29-Aug-13 66.44161249119 1332002814 161249119 256 20-Jun-13 22-Jun-13 326.54161116195 1332001996 161116195 122 26-May-13 28-May-13 51.00161201760 1332002837 161201760 251 21-Jun-13 23-Jun-13 126.39161261863 1332002927 161261863 135 22-Jun-13 25-Jun-13 17.20161574232 1232003721 160878273 234 9-Mar-13 11-Mar-13 41.62160812958 1232003156 160812958 129 19-Feb-13 22-Feb-13 94.86160783688 1232003263 160783688 242 23-Feb-13 25-Feb-13 94.86
SNB Associates Page 45 of 86Chartered accountant
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160811086 1232003327 160811086 104 24-Feb-13 27-Feb-13 94.86160832927 1232003339 160832927 213 25-Feb-13 27-Feb-13 94.86160806129 1232003352 160806129 139 24-Feb-13 27-Feb-13 94.86160813124 1232003414 160813124 223 27-Feb-13 2-Mar-13 94.86160828310 1232003420 160828310 124 27-Feb-13 2-Mar-13 94.86160830847 1232003425 160830847 236 27-Feb-13 2-Mar-13 94.86160799626 1232003475 160799626 260 1-Mar-13 3-Mar-13 94.86160862478 1232003641 160862478 128 6-Mar-13 9-Mar-13 94.86160878193 1232003722 160878193 235 9-Mar-13 11-Mar-13 94.86160909117 1232003788 160909117 232 12-Mar-13 13-Mar-13 94.86160906649 1232003831 160906649 254 13-Mar-13 16-Mar-13 94.86160869338 1232003980 160879438 243 17-Mar-13 19-Mar-13 94.86
Annexure- C-6- Venue complementary certificate not collected from Guest
Invoice NoReservation No
Room Name
Arrival Date Departure Date Remarks
1332002928 161209151 149
Purushotham Reddy 23-Jun-13 25-Jun-13 Original Coupon not collected from Guest
1332004660 161466916 213 Haris 18-Aug-13 20-Aug-13 Original Coupon not collected from Guest
1332005081 161526938 111 Poonacha 1-Sep-13 3-Sep-13 Original Coupon not collected from Guest
1332005792 161707113 113 Viswanathan 25-Sep-13 27-Sep-13 Original Coupon not collected from Guest
SNB Associates Page 46 of 86Chartered accountant
Mahindra Holidays & Resorts India Limited – Club Mahindra Puducherry resortInternal Audit Report for the year 2013-14
1232003660 160621286 140 Deepak 7-Mar-13 9-Mar-13 Original Coupon not collected from Guest
1232004029 160886976 256 Rajesh 18-Mar-13 20-Mar-13 Original Coupon not collected from Guest
1232004088 160473844 220 Somashekar 20-Mar-13 22-Mar-13 Original Coupon not collected from Guest
1332002845 161195841 109 Deepak Agarwal 21-Jun-13 23-Jun-13 Original Coupon not collected from Guest
1332003359 160908515 111 Srinivas 8-Jul-13 9-Jul-13 Original Coupon not collected from Guest
1332002708 161197206 224 Sanjay Nahir 16-Jun-13 18-Jun-13 Original Coupon not collected from Guest
1332001996 161116195 122 Suresh Kumar 26-May-13 28-May-13 Original Coupon not collected from Guest
1332004111 160977968 228 Vinod 2-Aug-13 4-Aug-13 Original Coupon not collected from Guest
1332004011 161371839 144 Arun Kumar 29-Jul-13 31-Jul-13 Original Coupon not collected from Guest
1332003744 161437094 153 Santhanakrishnan K 21-Jul-13 23-Jul-13 Original Coupon not collected from Guest
1332003741 160928493 124 Bharath 20-Jul-13 22-Jul-13 Original Coupon not collected from Guest
1332003366 161262882 103 Pravin Kumar 8-Jul-13 10-Jul-13 Original Coupon not collected from Guest
1332005836 161634024 260 Murtuza Ali 26-Sep-13 28-Sep-13 Original Coupon not collected from Guest
1332005805 161228462 162 Ramalinga K 25-Sep-13 27-Sep-13 Original Coupon not collected from Guest
SNB Associates Page 47 of 86Chartered accountant
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1332005090 161493252 151 Suchitha V 1-Sep-13 3-Sep-13 Original Coupon not collected from Guest
1332004867 161531613 268 Suresh 25-Aug-13 27-Aug-13 Original Coupon not collected from Guest
1332004726 161571068 228 Sugumar 21-Aug-13 23-Aug-13 Original Coupon not collected from Guest
1332004638 161435806 227 Jiji Varghese 18-Aug-13 20-Aug-13 Original Coupon not collected from Guest
1332004225 161476061 213 Vaishnavi Reddy 6-Aug-13 8-Aug-13 Original Coupon not collected from Guest
1232003643 160741800 210 Vaidyanathan 7-Mar-13 9-Mar-13 Original Coupon not collected from Guest
Annexure-C-7-Forms not submitted
BookingRoom
Guest Arrival Dep.Date
160571837
268 Himanshu 17-01-2013 20-01-2013
160571837
268 Jae yong lin 17-01-2013 20-01-2013
160571837
268 Junyoung Kim 17-01-2013 20-01-2013
160881152
153 Danun Woo 31-03-2013 03-04-2013
161252064
138 Yeong-show Yang 18-06-2013 19-06-2013
161307626
117 Ms Hyang min 24-06-2013 26-06-2013
16130762 117 Ms sang Min 24-06-2013 26-06-2013
SNB Associates Page 48 of 86Chartered accountant
Mahindra Holidays & Resorts India Limited – Club Mahindra Puducherry resortInternal Audit Report for the year 2013-14
616130762
5214 Ms, SANGHEE JEON 24-06-2013 26-06-2013
161307625
214 Ms Euijin 24-06-2013 26-06-2013
161307625
214 Master Yeonwoo 24-06-2013 26-06-2013
161307627
215 ms, SANGHEE JEON 24-06-2013 26-06-2013
161307627
215 Ms ji hye jang 24-06-2013 26-06-2013
161307627
215 Master su chan yang 24-06-2013 26-06-2013
161307628
217 Master, Ms, sangee Jeon
24-06-2013 26-06-2013
161307628
217 Master Ga Yeon 24-06-2013 26-06-2013
161307628
217 Master Na Yeon 24-06-2013 26-06-2013
161307628
217 Master Bo Min 24-06-2013 26-06-2013
161454900
156 Mr, Rafaeol Nobre 25-07-2013 27-07-2013
161464475
157 Mr, Yutaka Matsubara 04-08-2013 05-08-2013
SNB Associates Page 49 of 86Chartered accountant
Mahindra Holidays & Resorts India Limited – Club Mahindra Puducherry resortInternal Audit Report for the year 2013-14
Annexure-C-8-Wrong Nationality UpdatedBooking Room Guest Arrival Dep.Date Main Customer Country Updated Country To be updated
160726613
146 Mr, Nellie 04-02-2013
05-02-2013 CMH LTH 10/25/33 Years MHRIL
Samoa, America India
160639919
125 Nirmalan 12-02-2013
15-02-2013 CMH LTH 10/25/33 Years MHRIL
United Kingdom India
160760268
164 Mr, Deepak Maggon 24-02-2013
26-02-2013 ZEST LTH 10 Years ZEST Mauretania India
160844947
104 Ms, NGUYEN THI THANH THAO
04-03-2013
06-03-2013 CMH LTH 10/25/33 Years MHRIL
France India
160674059
159 Vijayaraghavan 12-03-2013
15-03-2013 CMH LTH 10/25/33 Years MHRIL
Utd.Arab Emir. India
160967582
207 Raju, M.V 31-03-2013
01-04-2013 CMH LTH 10/25/33 Years MHRIL
Bahrain India
160908415
156 Kulappura, Ranjith 08-04-2013
11-04-2013 CMH LTH 10/25/33 Years MHRIL
United Kingdom India
161155059
104 Dhivakaran 29-05-2013
01-06-2013 CMH LTH 10/25/33 Years MHRIL
Japan India
161208348
127 Vinay 03-06-2013
06-06-2013 CMH LTH 10/25/33 Years MHRIL
Russian Fed. India
161207285
209 Aditya 08-06-2013
12-06-2013 CMH LTH 10/25/33 Years MHRIL
United Kingdom India
161110039
124 Shyam 10-06-2013
15-06-2013 CMH LTH 10/25/33 Years MHRIL
Singapore India
161051084
213 NS, Sridhar 15-06-2013
17-06-2013 CMH LTH 10/25/33 Years MHRIL
Mauretania India
SNB Associates Page 50 of 86Chartered accountant
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Annexure-C-9-PAN card not collectedInvoice number Reservation No. Room Room type Name 1 Arrival date Departure
1232000878 160556427 109 STU ZEST LTH 10 Years ZEST 13-Dec-12 15-Dec-121232001157 160601569 211 STU ZEST LTH 10 Years ZEST 21-Dec-12 23-Dec-121232001374 160467202 207 STU CMH LTH 10/25/33 Years MHRIL 22-Dec-12 29-Dec-121232001246 160465643 217 STU ZEST LTH 10 Years ZEST 23-Dec-12 26-Dec-121232001357 160468185 133 STU ZEST LTH 10 Years ZEST 23-Dec-12 28-Dec-121232001608 160461857 101 STU CMH LTH 10/25/33 Years MHRIL 01-Jan-13 04-Jan-131232002208 160692035 232 STU GENERIC - OTH CUSTOMERS 17-Jan-13 21-Jan-131232003827 160920389 215 STU GENERIC - OTH CUSTOMERS 15-Mar-13 15-Mar-131332002435 161169080 206 STU ZEST LTH 10 Years ZEST 06-Jun-13 09-Jun-13
SNB Associates Page 51 of 86Chartered accountant
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Annexure-C-10-Advance not collected from the guestReservation No Invoice No Name Room No Arrival Date
Departure Date Remarks
161013962133200044
6 Amit Agarval 269 11-Apr-13 12-Apr-13 Advance not collected
161022315133200066
2 Siva 103 16-Apr-13 18-Apr-13 Advance not collected
161042161133200067
1 Vanaja 136 17-Apr-13 18-Apr-13 Advance not collected
161159602133200178
9 Krish 203 20-May-13 22-May-13 Advance not collected
161159605133200189
9 Ganesh 105 24-May-13 25-May-13 Advance not collected
161155200133200222
5 Sean Bout 252 31-May-13 3-Jun-13 Advance not collected
161158582133200221
5Debasis Mohapatra 112 1-Jun-13 3-Jun-13 Advance not collected
161255842133200256
5 H Kantha 137 11-Jun-13 12-Jun-13 Advance not collected
161420454133200361
4 Naidu 101 16-Jul-13 19-Jul-13 Advance not collected
161409985133200359
0 Babu 268 18-Jul-13 19-Jul-13 Advance not collected
161419299133200381
1 Yashpal Chopra 125 22-Jul-13 26-Jul-13 Advance not collected
161452582133200378
9 Shravan 203 23-Jul-13 24-Jul-13 Advance not collectedSNB Associates Page 52 of 86Chartered accountant
Mahindra Holidays & Resorts India Limited – Club Mahindra Puducherry resortInternal Audit Report for the year 2013-14
161179153133200403
0 Soumya Kannan 124 30-Jul-13 1-Aug-13 Advance not collected
161171284133200402
8Subha Padmanahan 123 30-Jul-13 1-Aug-13 Advance not collected
161164932133200476
0 Claire Elson 110 23-Aug-13 24-Aug-13 Advance not collected
161587097133200516
5 Kumar Gautham 203 3-Sep-13 6-Sep-13 Advance not collected
161673486133200534
6 Sakthivel 232 10-Sep-13 11-Sep-13 Advance not collected
161697674133200547
5 Pnakaj Sharma 105 15-Sep-13 17-Sep-13 Advance not collected
161708698133200554
4 Ravichandra 113 17-Sep-13 19-Sep-13 Advance not collected
161684154133200564
1 Buliraju 263 21-Sep-13 22-Sep-13 Advance not collected
161598804133200570
1 Monika 163 22-Sep-13 24-Sep-13 Advance not collected
Annexure-C-11-Guest Fee Charges not collected from the guestReservation No Invoice No Guest Name
Room No Arrival Date
Departure Date Amount
161344385 351346177 Shanthanu 105 07-07-2013 09-07-2013 1000
160928397133200040
5 Malarselvi Karthik 105 09-04-2013 11-04-2013 1000
160588376123200112
2 Malini Padma 139 20-12-2012 22-12-2012 1000
SNB Associates Page 53 of 86Chartered accountant
Mahindra Holidays & Resorts India Limited – Club Mahindra Puducherry resortInternal Audit Report for the year 2013-14
161356949133200323
1Sushila Gopalakrishna 124 04-07-2013 06-07-2013 1000
160752350123200263
9Arvind Muruganadam 110 05-02-2013 06-02-2013 500
Grand Total 4500
Annexure-C-12-Extra Bed Charges not charged
Invoice NoReservation No
Room No Arrival Date Departure Date Amount Charged Actual Charge Difference
1332003269 160811965 250 05-07-2013 07-07-2013 500.00 1000.00 500.00
123200299 160744089 256 16-02-2013 18-02-2013 500.00 1000.00 500.00
SNB Associates Page 54 of 86Chartered accountant
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6123200445
6 160627316 215 27-03-2013 30-03-2013 500.00 1500.00 1000.00123200380
8 160813203 228 10-03-2013 12-03-2013 0.00 1000.00 1000.00133200141
0 161117538 151 10-05-2013 12-05-2013 0.00 1000.00 1000.00133200586
1 161700322 253 27-09-2013 29-09-2013 500.00 1000.00 500.00123200193
7 160466501 250 11-01-2013 14-01-2013 1000.00 1500.00 500.00123200447
4 160788972 149 27-03-2013 30-03-2013 1000.00 1500.00 500.00123200431
2 160945227 227 25-03-2013 28-03-2013 1000.00 1500.00 500.00133200097
4 161075156 204 26-04-2013 28-04-2013 1000.00 1500.00 500.00123200103
7 160562981 257 17-12-2012 19-12-2012 1000.00 1500.00 500.00123200143
9 160466548 250 29-12-2012 30-12-2012 0.00 2000.00 2000.00133200394
2 1609980876 208 26-07-2013 29-07-2013 1000.00 1500.00 500.00133200485
3 161442043 217 24-08-2013 26-08-2013 0.00 1000.00 1000.00
Grand Total 10500.00
SNB Associates Page 55 of 86Chartered accountant
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Annexure-C-13- Discrepancy in Housekeeping & Front Office pax records
Room No DatePAX As per HK
PAX as per FO
101 06-07-2013 4 3101 07-07-2013 4 3101 12-07-2013 Vacant 2101 16-07-2013 Vacant 2101 23-07-2013 Vacant 2250 05-07-2013 Vacant 3250 12-07-2013 Vacant 1223 02-07-2013 Vacant 2223 05-07-2013 Vacant 2223 08-07-2013 3 Vacant223 11-07-2013 2 Vacant144 06-07-2013 Vacant 2144 07-07-2013 2 Vacant144 23-07-2013 2 Vacant115 20-07-2013 4 2115 21-07-2013 4 3106 02-09-2013 Vacant 2
SNB Associates Page 56 of 86Chartered accountant
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106 06-09-2013 Vacant 3106 09-09-2013 Vacant 4106 18-09-2013 3 Vacant106 24-09-2013 2 Vacant106 26-09-2013 4 Vacant121 04-09-2013 Vacant 3121 07-09-2013 Vacant 4
Annexure-C-14 - Menu rate Vs Charged rate
POS Description Menu rates
Charged rate
Present Master rate
Qnty Billed Short/Excess charged
Hitidez WHISKY JW BLACK LABEL 750 ML 300 225 300 12 900Hitidez CHILLY MOCKER 150 175 150 15 -375
Hitidez LUXARDO SAMBUCA DEI CESARI 750
199 150 199 11 539
Seashelz
ORANGE JUICE GLASS(preserved)
90 100 90 5 50
Seashelz
PINEAPPLE JUICE GLASS(preserved)
90 100 90 2 20
Items not available in master
Outlet Description Menu rate
Hightidez Lassi Sweet/Salt 100
SNB Associates Page 57 of 86Chartered accountant
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Hightidez Cold Coffee 120
Hightidez Milkshake 120
Annexure-C-15-Reprint BillsTax year Invoice num
No of times reprinted
Ticket number Date in
Last time of reprint
Delay(days) Outlet
Pay mode
Amount
2013 320104408 2 1249 01-Jan-13 08-Feb-13 38 SEA SHELLZ CASH 2241.742013 320105805 2 41483 13-Jan-13 17-Jan-13 4 SEA SHELLZ CASH 2876.272013 320106693 4 65346 23-Jan-13 24-Jan-13 1 SEA SHELLZ CASH 307.722013 320203245 2 90560 02-Feb-13 03-Feb-13 1 HITIDZ CASH 593.42013 320203270 2 91616 02-Feb-13 03-Feb-13 1 HITIDZ CASH 97.652013 320112893 2 247183 26-Mar-13 27-Mar-13 1 SEA SHELLZ CASH 150.252013 320201131 2 345783 22-Apr-13 23-Apr-13 1 HITIDZ CASH 93.662013 320111135 2 614612 09-Jul-13 10-Jul-13 1 SEA SHELLZ CASH 2193.492013 320207451 1 729378 22-Aug-13 23-Aug-13 1 HITIDZ CASH 195.282013 320115375 1 729969 22-Aug-13 23-Aug-13 1 SEA SHELLZ CASH 196.342013 320201893 1 56 01-Jan-13 01-Jan-13 0 HITIDZ CASH 97.652013 320201903 1 1116 01-Jan-13 01-Jan-13 0 HITIDZ CASH 224.462013 320104422 1 1234 01-Jan-13 01-Jan-13 0 SEA SHELLZ CASH 3906.552013 320104428 1 1586 01-Jan-13 01-Jan-13 0 SEA SHELLZ CASH 33352013 320201906 1 1927 01-Jan-13 01-Jan-13 0 HITIDZ CASH 195.32013 320201912 1 2384 01-Jan-13 01-Jan-13 0 HITIDZ CASH 1412.36
SNB Associates Page 58 of 86Chartered accountant
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2013 320104454 1 2780 01-Jan-13 01-Jan-13 0 SEA SHELLZ CASH 5000.382013 320201917 1 2896 01-Jan-13 01-Jan-13 0 HITIDZ CASH 2755.042013 320201935 1 3223 01-Jan-13 01-Jan-13 0 HITIDZ CASH 195.32013 320104552 1 4822 02-Jan-13 02-Jan-13 0 SEA SHELLZ CASH 195.332013 320201942 1 5154 02-Jan-13 02-Jan-13 0 HITIDZ CASH 1377.522013 320201950 1 5601 02-Jan-13 02-Jan-13 0 HITIDZ CASH 1251.32013 320201952 1 5993 02-Jan-13 02-Jan-13 0 HITIDZ CASH 1839.26
Annexure-C-16-Void Bills
Room Invoice Date inAmount
(Rs.)Mode of
settlement Remarks
SEA SHELLZ 320104424 01-Jan-13 8594 CARGO Bill not available
SEA SHELLZ 320104419 01-Jan-13 3305 CARGO Bill not available
SEA SHELLZ 320104724 03-Jan-13 803 CARGO Bill not available
SEA SHELLZ 32010697928-May-
13 240 CashOriginal bill not
available
SNB Associates Page 59 of 86Chartered accountant
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Annexure-C-17-Cash SettlementRoom Invoice Date in Start time End time Total Payment F. Employee name Delay
SEA SHELLZ 320101867 16-Apr-13 14:11:17 22:41:43 2,264.24 CASH MRITYUNJAY MISHRA 009:30:74SEA SHELLZ 320112914 26-Mar-13 10:10:41 18:25:30 210.36 CASH MRITYUNJAY MISHRA 008:15:11
HITIDZ 320202775 19-Jan-13 15:05:46 22:35:03 468.35 CASH AJITH 007:29:17HITIDZ 320203059 26-May-13 15:52:54 22:47:53 192.84 CASH KAJAN 007:05:01HITIDZ 320201262 19-Dec-12 14:24:32 21:23:10 97.65 CASH AJITH 007:01:42
SEA SHELLZ 320111626 16-Mar-13 13:35:08 19:12:06 210.36 CASH DEEPAK KUMAR 006:23:62SEA SHELLZ 320111627 16-Mar-13 13:33:26 19:15:36 210.36 CASH DEEPAK KUMAR 006:18:50SEA SHELLZ 320111928 18-Mar-13 18:10:04 23:26:59 180.31 CASH SARAVANAN 005:17:05SEA SHELLZ 320108985 16-Jun-13 16:02:06 21:07:22 504.8 CASH ASWATH KUMAR 005:05:16SEA SHELLZ 320106169 16-Jan-13 12:04:43 15:58:49 144.24 CASH DEEPAK KUMAR 004:06:14SEA SHELLZ 320101231 03-Dec-12 12:38:28 16:04:10 112.24 CASH ASWATH KUMAR 003:26:18
HITIDZ 320207773 26-Aug-13 14:01:47 16:37:33 468.18 CASH AJITH 003:24:94SEA SHELLZ 320106606 21-Jan-13 9:28:19 12:51:13 314.92 CASH SARAVANAN 003:23:06
HITIDZ 320204447 01-Mar-13 19:06:35 21:46:30 3,670.64 CASH KAJAN 003:20:05SEA SHELLZ 320110884 08-Mar-13 12:54:12 15:37:04 250.02 CASH SARAVANAN 003:17:48
SNB Associates Page 60 of 86Chartered accountant
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SEA SHELLZ 320110766 06-Mar-13 17:54:29 20:37:22 330.56 CASH SARAVANAN 003:17:47SEA SHELLZ 320102212 20-Apr-13 15:30:01 18:41:44 330.53 CASH ASWATH KUMAR 003:12:17SEA SHELLZ 320113185 01-Aug-13 19:56:30 22:46:23 2,732.98 CASH SARAVANAN 003:10:07SEA SHELLZ 320105174 16-May-13 8:29:25 11:20:21 540.86 CASH DEEPAK KUMAR 003:09:84SEA SHELLZ 320108581 10-Jun-13 20:18:01 23:26:53 14,471.03 CASH MRITYUNJAY MISHRA 003:09:08SEA SHELLZ 320115869 26-Aug-13 13:21:53 16:16:59 269.26 CASH KAMALAKANNAN 003:05:94SEA SHELLZ 320102074 19-Apr-13 18:46:29 21:41:03 336.53 CASH DEEPAK KUMAR 003:05:26SEA SHELLZ 320109471 21-Feb-13 15:18:06 18:14:29 676.72 CASH SARAVANAN 003:04:57SEA SHELLZ 320111634 16-Mar-13 19:18:35 20:48:41 2,419.04 CASH ASWATH KUMAR 002:30:94
Annexure-C-18-Delay in settlement
Room Invoice Date in Total Payment F. Start time End time Employee name Delay
SEA SHELLZ 320112097 20-Mar-13 418.3 CARGO 10:23:07 23:05:38 DEEPAK KUMAR 013:17:69
SEA SHELLZ 320107516 01-Jun-13 745.19 CARGO 10:48:16 23:36:04 DEEPAK KUMAR 013:12:52
SEA SHELLZ 320112456 25-Jul-13 721.14 CARGO 10:42:56 22:50:16 SARAVANAN 012:07:20
SEA SHELLZ 320104539 02-Jan-13 3,786.35 CARGO 13:53:20 23:58:18 DEEPAK KUMAR 010:05:02
HITIDZ 320202377 10-Jan-13 110.2 CARGO 13:41:25 22:35:00 AJITH 009:06:45
HITIDZ 320208152 02-Sep-13 53.85 CARGO 14:46:32 22:39:29 AJITH 008:07:43
SEA SHELLZ 320106250 16-Jan-13 180.31 CARGO 15:32:44 23:32:44 SARAVANAN 008:00:00
SEA SHELLZ 320111622 16-Mar-13 865.45 CARGO 16:52:26 0:17:09 SARAVANAN 007:25:17
SEA SHELLZ 320110426 02-Jul-13 1,243.97 CARGO 15:16:42 22:36:14 SARAVANAN 007:20:28
SEA SHELLZ 320112134 21-Jul-13 336.53 CARGO 12:24:31 19:41:25 ASWATH KUMAR 007:17:06
SEA SHELLZ 320109165 18-Jun-13 1,168.26 CARGO 15:33:49 22:49:04 ASWATH KUMAR 007:15:15
SEA SHELLZ 320103685 02-May-13 480.76 CARGO 15:58:37 22:50:51 SARAVANAN 007:08:46
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SEA SHELLZ 320103441 24-Dec-12 144.24 CARGO 19:07:04 0:47:58 ASWATH KUMAR 006:19:86
SEA SHELLZ 320104835 12-May-13 576.91 CARGO 16:42:21 22:32:33 SARAVANAN 006:10:88
HITIDZ 320203994 19-Feb-13 537.3 CARGO 16:48:33 22:53:58 AJITH 006:05:25
HITIDZ 320204303 25-Feb-13 438.6 CARGO 14:54:51 20:08:57 KAJAN 005:14:06
SEA SHELLZ 320106024 15-Jan-13 144.24 CARGO 10:29:23 15:20:35 DEEPAK KUMAR 005:09:68
SEA SHELLZ 320112982 26-Mar-13 240.4 CARGO 20:00:37 23:31:03 SARAVANAN 004:30:74
SEA SHELLZ 320112503 23-Mar-13 420.71 CARGO 13:52:21 18:21:31 MRITYUNJAY MISHRA 004:29:10
Annexure-C19-Discounts ON OTHOutlet TPV bill Main customer Date Description Unit price Qty Net Amount Discount Excess/Short
Hitidez 320204527
GENERIC - OTH CUSTOMERS 23-Jun-13 MOCKTAIL OF THE DAY ₹ 150.00 2 ₹ 240.00 20.00% ₹ 60.00
SeaShelz 320100494
GENERIC - OTH CUSTOMERS 05-Apr-13 PACKED DRINKING WATER ₹ 60.00 1 ₹ 48.00 20.00% ₹ 12.00
SeaShelz 320102258
GENERIC - OTH CUSTOMERS 20-Apr-13 PANEER TIKKA BUTTER MASALA
₹ 340.00 1 ₹ 272.00 20.00% ₹ 68.00
SeaShelz 320102258
GENERIC - OTH CUSTOMERS 20-Apr-13 PLAIN ROTI ₹ 80.00 4 ₹ 256.00 20.00% ₹ 64.00
SeaShelz 320102385
GENERIC - OTH CUSTOMERS 21-Apr-13 VEG SANDWICH ₹ 175.00 2 ₹ 280.00 20.00% ₹ 70.00
SeaShelz 320102385
GENERIC - OTH CUSTOMERS 21-Apr-13 COFFEE ₹ 75.00 2 ₹ 120.00 20.00% ₹ 30.00
SeaShelz 320102385
GENERIC - OTH CUSTOMERS 21-Apr-13 CORN ₹ 40.00 1 ₹ 32.00 20.00% ₹ 8.00
SeaShelz 320102423
GENERIC - OTH CUSTOMERS 21-Apr-13 PLAIN MISSI ROTI ₹ 90.00 2 ₹ 144.00 20.00% ₹ 36.00
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SeaShelz 320102423
GENERIC - OTH CUSTOMERS 21-Apr-13 KUMBH HARA PYAZA ₹ 275.00 1 ₹ 220.00 20.00% ₹ 55.00
SeaShelz 320102423
GENERIC - OTH CUSTOMERS 21-Apr-13 JEERA PULAO ₹ 175.00 1 ₹ 140.00 20.00% ₹ 35.00
SeaShelz 320102423
GENERIC - OTH CUSTOMERS 21-Apr-13 CURD RICE ₹ 160.00 1 ₹ 128.00 20.00% ₹ 32.00
SeaShelz 320104761
GENERIC - OTH CUSTOMERS 11-May-13 TEA ₹ 75.00 4 ₹ 240.00 20.00% ₹ 60.00
SeaShelz 320106124
GENERIC - OTH CUSTOMERS 22-May-13 TEA ₹ 75.00 1 ₹ 60.00 20.00% ₹ 15.00
SeaShelz 320106169
GENERIC - OTH CUSTOMERS 23-May-13 COFFEE ₹ 75.00 1 ₹ 60.00 20.00% ₹ 15.00
SeaShelz 320106169
GENERIC - OTH CUSTOMERS 23-May-13 TEA ₹ 75.00 1 ₹ 60.00 20.00% ₹ 15.00
SeaShelz 320106405
GENERIC - OTH CUSTOMERS 24-May-13 HAKKA NOODLES ₹ 250.00 1 ₹ 200.00 20.00% ₹ 50.00
SeaShelz 320106405
GENERIC - OTH CUSTOMERS 24-May-13 CURD RICE ₹ 160.00 1 ₹ 128.00 20.00% ₹ 32.00
SeaShelz 320107965
GENERIC - OTH CUSTOMERS 05-Jun-13 ZESTY CHICKEN 65 ₹ 275.00 1 ₹ 220.00 20.00% ₹ 55.00
SeaShelz 320107965
GENERIC - OTH CUSTOMERS 05-Jun-13 CHICKEN LOLLIPOP ₹ 350.00 1 ₹ 280.00 20.00% ₹ 70.00
SeaShelz 320107965
GENERIC - OTH CUSTOMERS 05-Jun-13 HAKKA NOODLES ₹ 250.00 1 ₹ 200.00 20.00% ₹ 50.00
SeaShelz 320107965
GENERIC - OTH CUSTOMERS 05-Jun-13 VEGETABLE FRIED RICE ₹ 200.00 1 ₹ 160.00 20.00% ₹ 40.00
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Annexure-C20-Discount given on fun dining coupon
Date in Ticket N. Description Unit Price Quantity Tax Base Discount
(%) Short collection
24-Feb-13 320109902 ALL THREE MEAL ADULT ₹ 1,035.00 2 ₹ 1,552.50 25% ₹ 517.50 25-Feb-13 320109982 TWO MEAL ADULT ₹ 690.00 2 ₹ 1,035.00 25% ₹ 345.00 26-Feb-13 320110066 ALL THREE MEAL ADULT ₹ 1,035.00 2 ₹ 1,552.50 25% ₹ 517.50 27-Feb-13 320110146 TWO MEAL ADULT ₹ 690.00 2 ₹ 1,035.00 25% ₹ 345.00 28-Feb-13 320110174 ALL THREE MEAL ADULT ₹ 1,035.00 2 ₹ 1,552.50 25% ₹ 517.50 01-Mar-13 320110231 ALL THREE MEAL ADULT ₹ 1,035.00 2 ₹ 1,552.50 25% ₹ 517.50 08-Mar-13 320110902 ALL THREE MEAL ADULT ₹ 1,035.00 14 ₹ 10,867.50 25% ₹ 3,622.50 07-Mar-13 320110855 TWO MEAL ADULT ₹ 690.00 15 ₹ 7,762.50 25% ₹ 2,587.50 16-Mar-13 320111582 ALL THREE MEAL ADULT ₹ 1,035.00 4 ₹ 3,105.00 25% ₹ 1,035.00 17-Mar-13 320111784 ALL THREE MEAL ADULT ₹ 1,035.00 4 ₹ 3,105.00 25% ₹ 1,035.00 15-Apr-13 320101758 ALL THREE MEAL ADULT ₹ 1,035.00 4 ₹ 3,105.00 25% ₹ 1,035.00 16-Apr-13 320101853 ALL THREE MEAL ADULT ₹ 1,035.00 4 ₹ 3,105.00 25% ₹ 1,035.00 17-Apr-13 320101910 ALL THREE MEAL ADULT ₹ 1,035.00 4 ₹ 3,105.00 25% ₹ 1,035.00 21-Apr-13 320102345 TWO MEAL ADULT ₹ 690.00 4 ₹ 2,070.00 25% ₹ 690.00 21-Apr-13 320102347 TWO MEAL ADULT ₹ 690.00 2 ₹ 1,035.00 25% ₹ 345.00 23-Apr-13 320102573 TWO MEAL ADULT ₹ 690.00 6 ₹ 3,105.00 25% ₹ 1,035.00
26-May-13 320106640 ALL THREE MEAL ADULT ₹ 1,035.00 3 ₹ 2,328.75 25% ₹ 776.25 27-May-13 320106793 ALL THREE MEAL ADULT ₹ 1,035.00 3 ₹ 2,328.75 25% ₹ 776.25 29-May-13 320107094 TWO MEAL ADULT ₹ 690.00 3 ₹ 1,552.50 25% ₹ 517.50
14-Jul-13 320111566 ALL THREE MEAL ADULT ₹ 1,035.00 4 ₹ 3,105.00 25% ₹ 1,035.00 15-Jul-13 320111612 ALL THREE MEAL ADULT ₹ 1,035.00 3 ₹ 2,328.75 25% ₹ 776.25
30-Aug-13 320116150 ALL THREE MEAL ADULT ₹ 1,035.00 7 ₹ 5,433.75 25% ₹ 1,811.25
SNB Associates Page 64 of 86Chartered accountant
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Annexure-C-21-Guest offered Fun diningDate in Ticket N. Remarks Description PVP uni Quant Tax BI Amount
08-Dec-12
320101579 Member guest
All three Meal Adult 900 4 3,600.00
4,327.26
15-Dec-12
320102274 Member guest
All three Meal Adult 900 2 1,800.00
2,163.63
15-Dec-12
320102247 Member guest
Two Meal Adult 600 3 1,800.00
2,163.63
15-Dec-12
320102247 Member guest
Two Meal Child 300 1 300 360.6
16-Dec-12
320102432 Member guest
All three Meal Adult 900 2 1,800.00
2,163.63
17-Dec-12
320102559 Member guest
All three Meal Adult 900 2 1,800.00
2,163.63
17-Dec-12
320102544 PVE Two Meal Adult 600 4 2,400.00
2,884.83
19-Dec-12
320102760 Member guest
TWO MEAL ADULT 600 1 600 721.21
26-Jan-13 320107040 Member guest
TWO MEAL CHILD 345 2 690 829.4
26-Jan-13 320107040 Member guest
TWO MEAL ADULT 690 2 1,380.00
1,658.78
21-Feb-13 320109463 Member guest
ALL THREE MEAL CHILD 520 3 1,560.00
1,875.15
21-Feb-13 320109463 Member guest
ALL THREE MEAL ADULT 1,035.00 6 6,210.00
7,464.51
SNB Associates Page 65 of 86Chartered accountant
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Annexure-C-22-Physical verification of LiquorDescription Uom Stock as per Bar books Physical verification VarianceRUM HERCULES 3X DELUX ml 2400 2550 150.00 TEQUILA DON ANGEL ml 2240 2420 180.00 WINE NINE HILL ROSE ml 3880 3750 (130.00)WINE SULA SAUVIGNON BLANC ml 2450 2700 250.00 WINE FOUR SEA.SHIRAZ RED ml 5100 5450 350.00
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Annexure-C-23-Cover Register
Room Date in Ticket N. Pay mode Description PVP uni Quant Tax BI Cover register
Seashelz 25-Apr-13 320102796 CARGO BUFFET LUNCH ADULT 550 2 880 Billed for lunch instead of dinnerSeashelz 09-Aug-13 320113961 CARGO MEMBER BUFFET LUNCH ADULT 400 2 800 Billed for lunch instead of dinnerSeashelz 10-Apr-13 320101139 CARGO BUFFET LUNCH ADULT 550 8 2,200.00 No entry in registerSeashelz 10-Apr-13 320101139 CARGO BUFFET BREAKFAST ADULT 400 6 1,200.00 No entry in registerSeashelz 23-Apr-13 320102646 CARGO BUFFET BREAKFAST ADULT 400 4 1,600.00 No entry in registerSeashelz 24-Apr-13 320102726 CARGO BUFFET BREAKFAST ADULT 400 4 1,600.00 No entry in registerSeashel 24-Apr-13 320102726 CARGO BUFFET LUNCH ADULT 550 4 2,200.00 No entry in register
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zSeashelz 26-Apr-13 320102824 CARGO BUFFET LUNCH ADULT 550 2 1,100.00 No entry in registerSeashelz 26-Apr-13 320102824 CARGO BUFFET DINNER ADULT 715 2 1,430.00 No entry in registerSeashelz 02-Aug-13 320113267 CARGO BUFFET LUNCH ADULT 550 2 1,100.00 No entry in registerSeashelz 09-Aug-13 320114000 CARGO BUFFET LUNCH ADULT 550 2 1,100.00 No entry in registerSeashelz 11-Aug-13 320114289 CARGO BUFFET LUNCH ADULT 550 16 7,040.00 No entry in registerSeashelz 02-Sep-13 320116537 CARGO BUFFET LUNCH ADULT 550 2 1,100.00 No entry in registerSeashelz 20-Apr-13 320102297 CARGO BUFFET LUNCH ADULT 550 3 825 No entry in registerSeashelz 20-Apr-13 320102297 CARGO BUFFET LUNCH ADULT 550 3 825 No entry in registerSeashelz 18-Aug-13 320115048 CARGO BUFFET LUNCH CHILD 275 1 275 No entry in registerSeashelz 18-Aug-13 320115048 CARGO BUFFET LUNCH ADULT 550 3 1650 No entry in registerSeashelz 19-Aug-13 320115175 CARGO BUFFET LUNCH ADULT 550 5 2750 No entry in register
Annexure-C-24-Rate detail not availableSNB Associates Page 68 of 86Chartered accountant
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S.l no
NAME MATERIAL / SERVICE
1 GLOBE ENGINEERING ENGINEERING2 VARIETY ENTERPRISES HOUSE KEEPING3 PEST MANAGEMENT CONSULTANT PEST CONTROL4 MADURA CABS TRAVELS5 SRI RANGA AGENCIES GAS 6 MURUGAN & CO GAS7 PRAVESHIKA GAS GAS8 GAVRI SPORTS SPORTS9 SAI PRASANTH AGENCIES NESTLE DISTRIBUTOR
Annexure-C-25-Duplicate Codes
SNB Associates Page 69 of 86Chartered accountant
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Sl no Material description Material code S.l no Material description Material code1 PLASTIC SPOON 1 NUM 155000516 28 MINT LEAVES 1 BUN 1050002202 PLASTIC SPOON 1 PKT 155000529 29 motor log book 1500005903 AJWAIN 100000551 30 MOTOR LOG BOOK [ 1 NO ] 1550017664 AJWAIN [ 1 kg ] 100001733 31 MUSTARD OIL [ 1 LTR ] 1000006815 AMLA 105000237 32 MUSTARD OIL [ 1000 MLS ] 1000001836 AMLA PICKLE [ 1 KG ] 175000909 33 ONION 1050000807 AMUL CHEES [KG ] 100001869 34 ONION 1 KGS 1050002748 AMUL CHEESE 1KG [ 1 GRM ] 100001734 35 PAINTBRUSH[1INH] 1900014609 ATTA [ 10 KGS ] 100000013 36 PAINTING BRUSH 160000422
10 ATTA AASHIRVAAD [10 KG ] 100001586 37 PANI POORI MASALA [ 100 GMS ] 10000019811 BAKING POWDER [ 1 KG ] 100000547 38 PANI PURI 10000040512 BAKING POWDER [ 1000 KG ] 100001794 39 PAPER CUPS (COFFEE) [ 100 NOS ] 15500014713 BAMBOO WIND CHIMS 170006303 40 PAPER CUPS [ 100 NOS ] 15500014014 BAMBOO WIND CHIMS BIG 170007750 41 PAPER CUPS 100 NOS 16000013615 BANANA RAW 105000008 42 PAPER PLATE ( SILVER COATED ) [ 50 NOS ] 15500014416 BANANAN RAW 1 NOS 105000205 43 PAPER PLATE ( SILVER COATED ) 50 NOS 16000014017 BATH ROOM GLASS 180001075 44 PERMANENT MARKER 15500003618 BATHROOM GLASS 180000249 45 PERMANENT MARKER 1 NOS 16000014319 BATTERY 9V 150000219 46 PINEAPPLE 10500008720 BATTERY 9VOLT 190005420 47 PINEAPPLE - ( NOS ) 10500046621 BAY LEAF 100001206 48 PISTA 10000056422 BAY LEAVES [ 1 KG] 100000546 49 PISTA [ 1 KG ] 10000184823 BEER KING FISHER 330ML [ 1 BOT ] 115000264 50 PLASTER OF PARIS 19000540524 BEER KINGFISHER PINT 330ML 115000442 51 PLASTER OF PARRIS 19000482625 BENGAL GRAM DAL 100000023 52 Poha 100001557
Annexure-C-26-Delay in GRN
SNB Associates Page 70 of 86Chartered accountant
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PO NO Vendor Name Material description PO Date Security Date GRN Date Delay in GRN
1000063784 NAVEEN BROILER Perishables 06-Aug-13 06-Jun-13 06-Aug-13 611000052012 VINAYAKA AGENCISE Foods 05-Jun-13 03-May-13 06-Jun-13 34
1000056060 SONIAA HARDWARE & TOOLS
Engineering 25-Jun-13 08-Jun-13 26-Jun-13 18
1000068783 SONIAA HARDWARE & TOOLS
Engineering 31-Aug-13 13-Aug-13 31-Aug-13 18
1000057022 RAMDEV & CO Engineering 30-Jun-13 13-Jun-13 30-Jun-13 171000057027 RAMDEV & CO Engineering 30-Jun-13 13-Jun-13 30-Jun-13 171000066755 RAMDEV & CO Engineering 21-Aug-13 06-Aug-13 23-Aug-13 171000056884 V. THANGARAJ General Office 29-Jun-13 14-Jun-13 30-Jun-13 161000056030 OM SRI FOODS Foods 25-Jun-13 12-Jun-13 26-Jun-13 14
1000066790 SONIAA HARDWARE & TOOLS
Engineering 21-Aug-13 10-Aug-13 23-Aug-13 13
1000057030 RAMDEV & CO Engineering 30-Jun-13 18-Jun-13 30-Jun-13 121000065327 INNER REFLECTION Operating Supply 14-Aug-13 08-Aug-13 19-Aug-13 111000052397 ADISUN INTERNATIONAL Operating Supply 07-Jun-13 01-Jun-13 11-Jun-13 101000056441 RAMDEV & CO Engineering 27-Jun-13 19-Jun-13 29-Jun-13 101000052898 NIRMALA CHEMICALS Cleaning Supply 10-Jun-13 02-Jun-13 11-Jun-13 9
1000052981 SUBHIKSSHA DAIRY PRODUCTS
Foods 10-Jun-13 01-Jun-13 10-Jun-13 9
1000054988 INNER REFLECTION Souveneir Shop 20-Jun-13 12-Jun-13 21-Jun-13 91000065272 GAVRI SPORTS Holiday Activities 13-Aug-13 10-Aug-13 19-Aug-13 91000065330 NIRMALA CHEMICALS Cleaning Supply 14-Aug-13 10-Aug-13 19-Aug-13 9
Annexure-C-27-Delay in Raising POSl PO NO Vendor Name Material Qt Amount PO Date Security Date Delay in PO
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no description y
1 1000063784
NAVEEN BROILER Perishables 158
15800 06-Aug-13 06-Jun-13 61
2 1000052012
VINAYAKA AGENCISE Foods 36 2674.08 05-Jun-13 03-May-13 33
3 1000068783
SONIAA HARDWARE & TOOLS Engineering 132
10361.18
31-Aug-13 13-Aug-13 18
4 1000056060
SONIAA HARDWARE & TOOLS Engineering 85 12043.5 25-Jun-13 08-Jun-13 17
5 1000057022
RAMDEV & CO Engineering 101
20097.95
30-Jun-13 13-Jun-13 17
6 1000057027
RAMDEV & CO Engineering 74 22359.75
30-Jun-13 13-Jun-13 17
7 1000066755
RAMDEV & CO Engineering 116
9595.95 21-Aug-13 06-Aug-13 15
8 1000056884
V. THANGARAJ General Office 259
7308 29-Jun-13 14-Jun-13 15
9 1000056030
OM SRI FOODS Foods 60 11285 25-Jun-13 12-Jun-13 13
10 1000057030
RAMDEV & CO Engineering 103
14238 30-Jun-13 18-Jun-13 12
11 1000066790
SONIAA HARDWARE & TOOLS Engineering 248
12925.5 21-Aug-13 10-Aug-13 11
12 1000052981
SUBHIKSSHA DAIRY PRODUCTS Foods 120
3180 10-Jun-13 01-Jun-13 9
13 1000052898
NIRMALA CHEMICALS Cleaning Supply 27 8491.2 10-Jun-13 02-Jun-13 8
14 100005644 RAMDEV & CO Engineering 51 15338.4 27-Jun-13 19-Jun-13 8
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1
15 1000057041
SONIAA HARDWARE & TOOLS Engineering 11 4158 30-Jun-13 22-Jun-13 8
16 1000057047
RAMDEV & CO Engineering 511
8358.75 30-Jun-13 22-Jun-13 8
17 1000068753
RAMDEV & CO Engineering 154
13623.75
31-Aug-13 23-Aug-13 8
18 1000054988
INNER REFLECTION Souveneir Shop 19 4980 20-Jun-13 12-Jun-13 8
19 1000068127
SONIAA HARDWARE & TOOLS Engineering 17 17682 28-Aug-13 21-Aug-13 7
20 1000057039
SONIAA HARDWARE & TOOLS Engineering 217
18159.75
30-Jun-13 24-Jun-13 6
21 1000057050
RAMDEV & CO Engineering 85 4263 30-Jun-13 24-Jun-13 6
22 1000054980
NATIONAL CROCKERY & GLASSWARE
Food & Bevrages 1 2940 20-Jun-13 14-Jun-13 6
23 1000056457
SUKRA TRADERS IT Material 2 5850 27-Jun-13 21-Jun-13 6
24 1000052397
ADISUN INTERNATIONAL Operating Supply 200
12374 07-Jun-13 01-Jun-13 6
Annexure-C-28-C-Forms not issued for Interstate Contracts
Material Vendor Name Material Description PO No PO Date Quantity Amount VAT Vat
AmountCST Amount
Difference
100000548
SUNRISE ENTERPRISES
CREAMER SACHETS 3 GRAMS
1000046580
08-May-13
30,000.00
₹ 36,000.00
5% ₹ 1,714.30
₹ 685.70
₹ 1,028.60
100000548
SUNRISE ENTERPRISES
CREAMER SACHETS 3 GRAMS
1000058278
06-Jul-13 30,000.00
₹ 36,000.00
5% ₹ 1,714.30
₹ 685.70
₹ 1,028.60
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100000548
SUNRISE ENTERPRISES
CREAMER SACHETS 3 GRAMS
1000066966
22-Aug-13
30,000.00
₹ 36,000.00
5% ₹ 1,714.30
₹ 685.70
₹ 1,028.60
100000548
SUNRISE ENTERPRISES
CREAMER SACHETS 3 GRAMS
1000029341
05-Feb-13
24,000.00
₹ 28,800.00
5% ₹ 1,371.40
₹ 548.60
₹ 822.90
100000548
SUNRISE ENTERPRISES
CREAMER SACHETS 3 GRAMS
1000040238
04-Apr-13
24,000.00
₹ 28,800.00
5% ₹ 1,371.40
₹ 548.60
₹ 822.90
100002470
BALAJI FOODS SAKE VINEGAR 1.8 LTR 1000021616
26-Dec-12
3.00
₹ 5,324.25
14.50%
₹ 735.30
₹ 91.80
₹ 643.50
100000790
SURTHI AGENCY CHICKEN SAUSAGES 1 KG
1000017374
05-Dec-12
50.00
₹ 10,175.00
5% ₹ 484.50
₹ 193.80
₹ 290.70
100000790
SURTHI AGENCY CHICKEN SAUSAGES 1 KG
1000044194
25-Apr-13
50.00
₹ 9,975.00
5% ₹ 475.00
₹ 190.00
₹ 285.00
100000790
SURTHI AGENCY CHICKEN SAUSAGES 1 KG
1000047187
11-May-13
50.00
₹ 9,975.00
5% ₹ 475.00
₹ 190.00
₹ 285.00
Annexure-C-29-Market Survey Rate
Material Vendor Name Material description PO PO Date EUn Quantity Amount Purchase
RateMarket Survey – Rate
Difference
105000080
SIVAGURUNATHAN.V ONION 1000067814
27-Aug-13
KG 30 ₹ 1,650.00
₹ 55.00
₹ 22.00
₹ 990.00
105000080
SIVAGURUNATHAN.V ONION 1000067810
27-Aug-13
KG 30 ₹ 1,650.00
₹ 55.00
₹ 22.00
₹ 990.00
105000604
G.VELU COUNTRY TOMATO 1000056945
29-Jun-13 KG 25 ₹ 875.00
₹ 35.00
₹ 20.00
₹ 375.00
105000604
G.VELU COUNTRY TOMATO 1000056945
29-Jun-13 KG 15 ₹ 600.00
₹ 40.00
₹ 20.00
₹ 300.00
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100000694
TRUST ENTERPRISES RICE BASMATHI [ 1 KG ]
1000067797
27-Aug-13
KG 250 ₹ 14,250.00
₹ 57.00
₹ 56.00
₹ 250.00
105000024
SIVAGURUNATHAN.V CABBAGE 1000067814
27-Aug-13
KG 14 ₹ 392.00
₹ 28.00
₹ 12.00
₹ 224.00
105000603
SIVAGURUNATHAN.V SALAD TOMATO 1000067810
27-Aug-13
KG 38 ₹ 950.00
₹ 25.00
₹ 20.00
₹ 190.00
105000029
SIVAGURUNATHAN.V CARROT 1000067814
27-Aug-13
KG 12 ₹ 480.00
₹ 40.00
₹ 26.00
₹ 168.00
105000048
G.VELU GINGER 1000056940
29-Jun-13 KG 2 ₹ 360.00
₹ 180.00
₹ 110.00
₹ 140.00
105000048
G.VELU GINGER 1000056945
29-Jun-13 KG 2 ₹ 360.00
₹ 180.00
₹ 110.00
₹ 140.00
105000604
SIVAGURUNATHAN.V COUNTRY TOMATO 1000067814
27-Aug-13
KG 30 ₹ 420.00
₹ 14.00
₹ 10.00
₹ 120.00
105000048
SIVAGURUNATHAN.V GINGER 1000067814
27-Aug-13
KG 4 ₹ 360.00
₹ 90.00
₹ 60.00
₹ 120.00
Annexure-C-30-Charged more than contract rate
Vendor Name Description PO PO Date EUn Quantity Amount Rate Contract Rate Difference
NATHAN CHICKEN FARM CHICKEN 1 KG 1000033578
28-Feb-13 KG 122 ₹ 13,420.00 ₹ 110.00 ₹ 95.00
₹ 1,830.00
NATHAN CHICKEN FARM CHICKEN 1 KG 1000034486
05-Mar-13 KG 120 ₹ 13,200.00 ₹ 110.00 ₹ 95.00
₹ 1,800.00
NATHAN CHICKEN FARM CHICKEN 1 KG 1000035078
08-Mar-13 KG 118 ₹ 12,980.00 ₹ 110.00 ₹ 95.00
₹ 1,770.00
NATHAN CHICKEN FARM CHICKEN 1 KG 1000032056
20-Feb-13 KG 101 ₹ 11,110.00 ₹ 110.00 ₹ 95.00
₹ 1,515.00
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NATHAN CHICKEN FARM CHICKEN 1 KG 1000032199
21-Feb-13 KG 100 ₹ 11,000.00 ₹ 110.00 ₹ 95.00
₹ 1,500.00
NATHAN CHICKEN FARM CHICKEN 1 KG 1000032844
25-Feb-13 KG 100 ₹ 11,000.00 ₹ 110.00 ₹ 95.00
₹ 1,500.00
VINAYAKA AGENCISE Tata Tea Agni 1 Kg 1000016860
03-Dec-12 KG 60 ₹ 9,059.40 ₹ 151.00 ₹ 128.57
₹ 1,345.11
VINAYAKA AGENCISE AGNI TEA 1 KG ( GRSHOP)
1000023225
01-Jan-13 KG 30 ₹ 4,650.03 ₹ 155.00 ₹ 128.57
₹ 792.89
VINAYAKA AGENCISE Tata Tea Agni 1 Kg 1000016860
03-Dec-12 KG 30 ₹ 4,529.70 ₹ 151.00 ₹ 128.57
₹ 672.56
VINAYAKA AGENCISE AGNI TEA 1 KG ( GRSHOP)
1000029304
04-Feb-13 KG 30 ₹ 4,428.30 ₹ 148.00 ₹ 128.57
₹ 571.16
SUBHIKSSHA DAIRY PRODUCTS
TONED MILK (1 LTR) 1000061934
27-Jul-13 PKT 426 ₹ 11,502.00 ₹ 27.00
₹ 26.00
₹ 426.00
SUBHIKSSHA DAIRY PRODUCTS
TONED MILK (1 LTR) 1000061933
27-Jul-13 PKT 368 ₹ 9,936.00 ₹ 27.00
₹ 26.00
₹ 368.00
Annexure-C-31-Discounts not availed
Vendor Name Material Description PO PO Date EUn
Quantity amount Rate
MRP
Discount
Rate
Difference
G.V.MARKETERS
TROPICANA JUICE GUAVA 1000MLS 1000067635
26-Aug-13 PKT 48 3,379.20 70.4 85 30% 59.5
2,720.00
G.V.MARKETERS
TROPICANA JUICE LITCHE 1 LIT 1000067635
26-Aug-13
NOS 24 1,689.60 70.4 85 30% 59.5
1,360.00
G.V.MARKETERS
Tropicana Juice Mango 1 LIT 1000064814
12-Aug-13
NOS 72 5,068.80 70.4 85 30% 59.5
4,080.00
G.V.MARKETER TROPICANA JUICE 1000064814 12-Aug- PKT 72 5,904.00 82 99 30% 69.3 SNB Associates Page 76 of 86Chartered accountant
Mahindra Holidays & Resorts India Limited – Club Mahindra Puducherry resortInternal Audit Report for the year 2013-14
S ORANGE 1000ML 13 4,752.00 G.V.MARKETERS
TROPICANA JUICE ORANGE 1000ML 1000067635
26-Aug-13 PKT 24 1,968.00 82 99 30% 69.3
1,584.00
G.V.MARKETERS
TROPICANA JUICE PINNEAPPLE 1000 MLS 1000064814
12-Aug-13 PKT 36 2,534.40 70.4 85 30% 59.5
2,040.00
G.V.MARKETERS
TROPICANA JUICE PINNEAPPLE 1000 MLS 1000067635
26-Aug-13 PKT 24 1,689.60 70.4 85 30% 59.5
1,360.00
S.J.AGENCIESTropicana Juice Mango 1 LIT 1000060697 19-Jul-13
NOS 48 3,380.64
70.43 85 30% 59.5
2,720.00
S.J.AGENCIESTROPICANA JUICE ORANGE 1000ML 1000060697 19-Jul-13 PKT 23 1,619.89
70.43 85 30% 59.5
1,303.33
G.V.MARKETERS JUICE CRANBERY 1000ML 1000064814
12-Aug-13 TIN 36 2,832.12
78.67 95 30% 66.5
2,280.00
G.V.MARKETERS JUICE CRANBERY 1000ML 1000067635
26-Aug-13 TIN 24 1,888.08
78.67 95 30% 66.5
1,520.00
Grand Total 25,719.33
Annexure-C-32- Estimated date of completion & commencement date not mentioned on the work ordersWorker order No Contract
Amount Document date Description of work Party name
391 11500 11-Mar-13 Drivers room painting Natarajan393 15000 11-Mar-13 Rest room construction Natarajan013 12000 23-Jul-13 R&M of stp area Natarajan019 11500 24-Aug-13 PAINT BALL AREA REMOVING&
cleaningNatarajan
021 14500 26-Aug-13 Construction of 3 huts Natarajan
SNB Associates Page 77 of 86Chartered accountant
Mahindra Holidays & Resorts India Limited – Club Mahindra Puducherry resortInternal Audit Report for the year 2013-14
Annexure-C-33-Purchase of ground water
Date
Total purchased Quantity
Minimum Qty need to be to be supplied by the krishanaswamy
Qty supplied Contract rate Purchase rate
Excess amount Paid to another supplier for supplying the same
2-Mar-13 72000 23000 0 800 1006.25 206.255-Mar-13 72000 23000 0 800 1006.25 206.257-Mar-13 60000 23000 0 800 1006.25 206.25
10-Mar-13 72000 23000 0 800 1006.25 206.2513-Mar-13 48000 23000 0 800 1006.25 206.2515-Mar-13 60000 23000 0 800 1006.25 206.25
SNB Associates Page 78 of 86Chartered accountant
Mahindra Holidays & Resorts India Limited – Club Mahindra Puducherry resortInternal Audit Report for the year 2013-14
17-Mar-13 72000 23000 0 800 1006.25 206.2519-Mar-13 96000 23000 0 800 1006.25 206.2521-Mar-13 72000 23000 0 800 1006.25 206.2524-Mar-13 72000 23000 0 800 1006.25 206.2526-Mar-13 72000 23000 0 800 1006.25 206.2528-Mar-13 72000 23000 0 800 1006.25 206.2530-Mar-13 84000 23000 0 800 1006.25 206.25
1-Sep-2013 60000 23000 0 800 1006.25 206.252-Sep-2013 72000 23000 0 800 1006.25 206.255-Sep-2013 24000 23000 0 800 1006.25 206.257-Sep-2013 48000 23000 0 800 1006.25 206.259-Sep-2013 72000 23000 0 800 1006.25 206.25
13-Sep-2013 36000 23000 0 800 1006.25 206.2514-Sep-2013 48000 23000 0 800 1006.25 206.2516-Sep-2013 72000 23000 0 800 1006.25 206.2518-Sep-2013 72000 23000 0 800 1006.25 206.2523-Sep-2013 72000 23000 0 800 1006.25 206.25
Annexure-C-34-Discounts given on spa service
Bill No Date DescriptionDiscoun
t %
Menu
RateDiscount amount
320500048 11.04.2013
CROWNING GLORY (HEAD AND SCALP 40
850510
320500048 11.04.2013 BACK AND SHOULDER MASSAGE 40
850510
320500051 13.04.2013 BACK AND SHOULDER MASSAGE 25
8501,275.00
SNB Associates Page 79 of 86Chartered accountant
Mahindra Holidays & Resorts India Limited – Club Mahindra Puducherry resortInternal Audit Report for the year 2013-14
320500069 26.04.2013 BACK AND SHOULDER MASSAGE 40
850510
320500069 26.04.2013 REFLEX FEET 15 MINS 40
600360
320500254 03.08.2013
CROWNING GLORY (HEAD AND SCALP 50
850425
320500254 03.08.2013 BACK AND SHOULDER MASSAGE 50
850425
320500254 03.08.2013 REFLEX FEET 15 MINS 50
600420
Annexure-C-35-Police verificationName of employee Employee code DepartmentPratheesh 11357 HousekeepingLal Krishnan 11640 F & B Service
SNB Associates Page 80 of 86Chartered accountant
Mahindra Holidays & Resorts India Limited – Club Mahindra Puducherry resortInternal Audit Report for the year 2013-14
Wanrihun Kharsati 12629 Front OfficeAchutharajan 11947 HousekeepingAdeena 11646 F & B ServiceLampher Nongsiej 12640 Holiday ActivitiesAlexius Shanborlang Passah
12639 Holiday Activities
Aloysious Nirmal L 12368 FinanceMusthafa N 12435 F&B Production Gopu 11643 F & B Service
Annexure-C-36- Excess charged
Description Area Date in Ticket N. Material
Actual Amount Charged
Amount need to charge Excess amount charged
SNB Associates Page 81 of 86Chartered accountant
Mahindra Holidays & Resorts India Limited – Club Mahindra Puducherry resortInternal Audit Report for the year 2013-14
M-SHIRT/T-SHIRT PRESSING
LAUNDRY
04-Mar-13
320600160
500120350
₹ 46.95 ₹ 29.34 ₹ 17.61
M-SHIRT/T-SHIRT PRESSING
LAUNDRY
02-May-13
320600045
500120350
₹ 47.19 ₹ 29.49 ₹ 17.70
M-SHIRT/T-SHIRT PRESSING
LAUNDRY
11-May-13
320600056
500120350
₹ 47.18 ₹ 29.49 ₹ 17.69
M-SHIRT/T-SHIRT PRESSING
LAUNDRY
12-May-13
320600058
500120350
₹ 47.19 ₹ 29.49 ₹ 17.70
M-SHIRT/T-SHIRT PRESSING
LAUNDRY
14-May-13
320600065
500120350
₹ 47.19 ₹ 29.49 ₹ 17.70
M-SHIRT/T-SHIRT PRESSING
LAUNDRY
21-May-13
320600083
500120350
₹ 47.19 ₹ 29.49 ₹ 17.70
M-SHIRT/T-SHIRT PRESSING
LAUNDRY
22-May-13
320600085
500120350
₹ 47.19 ₹ 29.49 ₹ 17.70
M-SHIRT/T-SHIRT PRESSING
LAUNDRY
07-Dec-12
320600044
500120350
₹ 46.95 ₹ 29.34 ₹ 17.61
M-SHIRT/T-SHIRT PRESSING
LAUNDRY
08-Dec-12
320600048
500120350
₹ 46.95 ₹ 29.34 ₹ 17.61
M-SHIRT/T-SHIRT PRESSING
LAUNDRY
21-Dec-12
320600074
500120350
₹ 93.89 ₹ 58.68 ₹ 35.21
M-SHIRT/T-SHIRT PRESSING
LAUNDRY
24-Dec-12
320600082
500120350
₹ 140.83 ₹ 88.02 ₹ 52.81
Annexure-C-37-Hotel Count not mentioned in the reportService Date Ticket No Amount RemarksLaundry 01.07.2013 320600160 213 Hotel count was not mentioned
Laundry 19.02.2013 320600148 129.09 Hotel count was not mentioned
SNB Associates Page 82 of 86Chartered accountant
Mahindra Holidays & Resorts India Limited – Club Mahindra Puducherry resortInternal Audit Report for the year 2013-14
Laundry 22.02.2013 320600153 52.81 Hotel count was not mentioned
Laundry23.02.2013 320600154 52.81 Hotel count was not mentioned
Annexure-C-38-key Record not updated Date Key Name User Name Remarks
14-Aug-13 HK-8 Anbuniruban Received by signature is not there15-May-13 Hk-5 Tamilvanan Returned Time and received by signature is not there
15-Aug-13 Evening master key-3 Achutharajan
Returned Time and signature is not there
SNB Associates Page 83 of 86Chartered accountant
Mahindra Holidays & Resorts India Limited – Club Mahindra Puducherry resortInternal Audit Report for the year 2013-14
16-Aug-13 Hk-9 shanmuga veny
Returned Time, signature and received by signature is not there
17-Aug-13 HK-8 Anbuniruban Received by signature is not there in register18-Aug-13 Hk-5 Karthi Returned Time and received by signature is not there in register.
19-Aug-13 Hk-5 Karthi Issued by, Returned time, and received by signatures are not there in register.
20-Aug-13 Hk-5 Karthi Returned Time and received by signature is not there in register.20-Aug-13 Hk-6 Planiammal Received by signature is not there.21-Aug-13 Hk-5 Karthi Returned Time and received by signature is not there in register.22-Aug-13 Hk-2 Surya Returned Time and signature is not there in register.
5-Sep-13 Hk-5 Tamilvanan Returned Time and received by signature is not there in register.5-Sep-13 Hk-1 Tamilvanan Received by signature is not there in register.5-Sep-13 Hk-4 Baby rani Received by signature is not there in register.6-Sep-13 Hk-5 Karthi Returned Time and received by signature is not there in register.7-Sep-13 Hk-5 Karthi Returned Time and received by signature is not there in register.8-Sep-13 Hk-5 Karthi Returned Time and received by signature is not there in register.9-Sep-13 Hk-5 Karthi Returned Time and received by signature is not there in register.
9-Sep-13 Hk-9 shanmuga veny
Returned Time and signature is not there in register.
1-May-13 HK-3 Tamilvanan Returned time, signature and received by signature is not there in register.2-May-13 Hk-6 Surya Returned Time and signature is not there in register.
Annexure-C-39-Billing Register
Guest name
Room no
Date Bill no Name of the game Remarks
Vinod raj 215 26.9.2013 320806317
X-box Out time is not mentioned
Shan 238 26.9.2013 32080631 Air hockey Out time is not mentionedSNB Associates Page 84 of 86Chartered accountant
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9
Divya 254 26.9.2013 320806321
x-box Out time is not mentioned
Sirish 206 30.9.2013 320806503
Battery operated car Out time is not mentioned
Jam Praveen
107 30.9.2013 320806505
Battery operated car Out time is not mentioned
Annexure-C-40-Security working more than double shift
SNB Associates Page 85 of 86Chartered accountant
Mahindra Holidays & Resorts India Limited – Club Mahindra Puducherry resortInternal Audit Report for the year 2013-14
Date Name of employee In time Out time Difference (Hrs) Remarks04-May-13 S.Mugilan 7.00 7.30 24.5 5-5-13 Morning out12-May-13 S.Mugilan 7.00 7.00 24 13-5-13 Morning out23-May-13 S.Mugilan 19.00 19.00 24 Next day morning Out25-May-13 S.Mugilan 18.30 19.00 24.5 Next day morning Out25-May-13 N.Pitchanandam 18.30 19.30 25 Next day morning Out08-May-13 B.Raghunadhan 18.30 7.00 24.5 10-5-13 Morning22-May-13 B.Raghunadhan 19.00 6.30 35.50 24-5-13 Morning25-May-13 B.Raghunadhan 18.30 19.10 24.5 Next day morning Out04-May-13 V.prakasam 18.30 19.00 24.5 Next day morning Out11-May-13 V.prakasam 7.00 8.00 25 12-5-13 Morning18-May-13 V.prakasam 18.30 19.00 24.5 Next day morning Out15-May-13 A.Ramanujan 7.00 7.50 24.5 16-5-13 Morning19-May-13 A.Ramanujan 19.00 19.00 24 Next day morning Out23-May-13 A.Ramanujan 7.10 7.30 24.2 24-5-13 Morning26-May-13 A.Ramanujan 18.35 19.30 25 Next day morning Out08-May-13 E. Datchana murthy 19.30 20.00 24.7 Next day morning Out13-May-13 E. Datchana murthy 19.30 20.00 24.7 Next day morning Out24-May-13 E. Datchana murthy 19.30 20.00 24.7 Next day morning Out03-May-13 S. Datchana murthy 19.00 19.00 24 Next day morning Out07-May-13 S. Datchana murthy 7.00 19.00 36 Next day morning Out09-May-13 S. Datchana murthy 19.00 19.00 24 Next day morning Out11-May-13 S. Datchana murthy 19.00 19.00 24 Next day morning Out
18-05-2013 S. Datchana murthy 19.00 19.00 24 Next day morning Out20-May-13 S. Datchana murthy 19.00 19.00 24 Next day morning Out
SNB Associates Page 86 of 86Chartered accountant