rohit india

Transfer of RMs from “Lakshmi Godown (Cuddalore - TN)” to “Rohit (I) foods division (Pondy)”, Form for stock transfer as required under Central Sales Tax act is not being issued for such transfer. (Para 1 (e))

Observed stock out of certain materials during the period from 26th June to 4th October the (Para 4(b)) Refer annexure 2

Production plan for3rd & 4th week of JC for “50 paise tomato garlic” was not executed as there was stock out of “50 paise tomato garlic” laminates from 11th July 2008 to 16th July 08 . For bin card details refer the Exhibit .(para 4(c))

Loss or Destruction of Asset:

No restricted access controls inside the work floor. (Para 2(c))

“Specimen authorisation list” for both NRGP & RGP from the “chief department heads” of the unit were not available in the material gate. (Para 2(d))

No controls over the returnable containers (carbuoys for storing pickles & brines) (Para 2(e))

Returnable items wrongly captured in non returnable register & Non returnable items wrongly captured in returnable & observed instances of returnable items pending for more than 3 months. (Para 2(f))

“Insurance cover & details” were not available for any of the fixed assets in the unit

Stacking norms not being followed in the godown & stores in stacking of raw materials such as bottles & carbuoys. (Para 5 I(a))

As per the stacking norms of the SOP, every carton shall be palletized but it was not found to be in practice in the unit. (Para 5 I(b))

No dedicated place (bins/ bays) for storing expired, damaged and rejected materials in the FG godown (Para 5 I(d))

There is no BIN system in place for any material movements & all the carbuoys containing pickles & brines were mixed with other carbuoys containing rice brand oil, salt etc. (Para 5 I(d & e))

Majority of the carbuoys containing brines and pickles were not coded with the GRN number .The carbuoys were not stacked variant wise and

were scattered all around the Godown. Besides, found dented carbuoys stacked underneath good carbuoys. (Lakshmi Godown) (Para 5 II(a))

No fire extinguisher was found anywhere in the godown & pest controls were not in place. (Para 5 I(b))

Conflict of Interest:

All the fixed asset invoices (except for factory shed & other infrastructure expenses) are in the name of “Rohit India” instead of CKPL whereas; the insurance coverage of the same is taken care by “CKPL”. (Para 3(c))

No clear “memorandum of understanding” between the two entities on the ownership & usage of fixed assets. (Para 3(c))

Erroneous Record and/or incomplete Information:

Production department is not signing the conversion details in the “daily conversion note” (to vet the data) before raising conversion orders in S-A-P (Para 1 a).

The “stores in charge” (who is being physically placed in Rohit (I) foods division, Pondy) vouches for the receipt of raw materials in GRNs pertaining to “Lakshmi Godown, Cuddalore”.(Para 1b)

GRN is being raised for the net quantity of goods (gross quantity received less rejections) rather than for the gross quantity of goods received. (Para 1(c))

Stock transfers from one TPU to another TPU were not accompanied by stock transfer note in several cases. (Para 3(c))

No provision for differentiating packing materials (unused inputs - which are in stores) with that of its WIP issued for production. (Para 4(d))

No practice of returning the PMs to “stores” by “production” and whatever that is being posted in SAP as return is only a PAPER RETURN. As a result, there will always be a mismatch in book stock between S-A-P & in the books of “Rohit (I) pickles division”. (Para 4(d))

Variances were observed while correlating the “book stock maintained by Rohit (I)” with the “S-A-P closing stock” of CKPL. (Para 5I(c))

Variances were observed during physical verification of raw materials (brines & pickles) stored in the “Lakshmi godown” (Sampling: 18%).(Para 5II(d))

Unrealized or Lost Revenue:

Expired laminates were RECODED with revised month & year through hired machinery inside the premises from DP Bharat Products” & “Shree Enterprises Erode”. The hire charges paid by Rohit (I) foods from April 08 to October 08 (subsequently reimbursed by CKPL) amounts to 2.25 Lakhs. (Para 4(a))

Unacceptable Accounting Principles:

High Costs and Probable Loss of Asset:

It is recommended to ascertain the RM stock holding levels (maximum, minimum, reorder, safety & danger level) for the conversion unit to avoid piling-up of stocks. (Para 1(d))

Both returnable (RGPs) & non-returnable gate passes (NRGPs) were raised in the same GP format & Gate passes have manually numbered rather than pre-printed numbering system &No separate fields for “return date” & “tentative date of return” available in the returnable gate pass register. (Para 2(b))

There is no dedicated place for storing expired, damaged and rejected materials & there is no BIN system in place for material movements. (Para 5II(c))

Inappropriate Management Policy and/or Decision Making / Business Divergence:

Failure of Support Services:

CCTVs were not installed anywhere in the premises. (Para 2(a))

Visitors log sheet rather than visitor’s register is being maintained & n o practice of issuing visitor passes to the visitors / outsiders (Para 2(a)).

OBSERVATIONS

1. TCU OPERATIONS

(a) While verifying the “daily conversion note” maintained in the unit, it was

observed that the production department does not sign the conversion details (to vet the data) before raising conversion orders in S-A-P.

Risk Analysis:

Risk Factor

Risk AssessmentFrequen

cy of Lapse

Probability of Risk

Severity of Impact

Likelihood of Prior

DetectionAuthenticity of the conversion note raised to production department cannot be verified.

High Moderate Moderate High

Action Required-:

Type of Action

Preventive Detective CorrectiveEnsure that the conversion order written in the note is signed by a authorised person from production department

-

Responsibility

Operations – CKPL

Unit ResponseAction PlanAction Plan Date

(b) While verifying the process of raising GRNs for goods receipt, it was observed that the “stores in charge” (who is being physically placed in Rohit (I) foods division, Pondy) vouches for the receipt of raw materials in GRNs pertaining to “Lakshmi Godown, Cuddalore”.

Risk Analysis:

Risk Factor


cy of Lapse

Probability of Risk

Severity of Impact

Likelihood of Prior

DetectionAuthenticity of the GRN raised cannot be ensured as it is being vouched by a person who is not present in the Godown


Control Lapse as the GRN for both Rohit India & Lakshmi Godown is authorised by same person.


Action Required-:

Type of Action

Preventive Detective CorrectiveEnsure that GRN for Lakshmi Godown is authorised by a person other than the one who is the stores in charge of the Rohit India

-

Responsibility

Operations – CKPL


(c) During the course of audit it was observed that GRN is being raised for the net quantity of goods, gross quantity received less rejections, rather than for the gross quantity of goods received. It results in open items in GR account, which cannot be cleared because the PO quantity and the GRN quantity won’t match and shows goods pending to be receivedFor further details refer A nnexure1

VENKAT, 10/15/08,

Point for our discussion

Risk Analysis:

Risk Factor


cy of Lapse

Probability of Risk

Severity of Impact

Likelihood of Prior

DetectionGR account shows a wrong picture as “goods pending to be received” from vendor


Vendor parameter analysis cannot be done as the quantity of goods rejected cannot be ascertained.


Action Required-:

Type of Action

Preventive Detective CorrectiveEnsure that the GRN is being raised for the gross quantity rather than for net quantity.

Responsibility

Operations – CKPL


(d) During our audit visit, it was observed that the daily production execution of the TCU is 20 tons (altogether for all the variants) whereas the existing minimum & maximum RM stock level ranges from 300 to 350 tons (Lead time: 15 – 18 days).

VENKAT, 10/15/08,

Don’t you think thie will get matched with the OPEN Pos?

By enquiry, we found that the stocks that are being sent from Abhiruchi, Mallipudi will be converted in to finished product within 7 to 8 days. Therefore, the ideal production lead-time (after considering all uncertainties) works out to maximum of 10 days & the ideal stock holding level would be 200 tons.It is recommended to ascertain the RM stock holding levels (maximum, minimum, reorder, safety & danger level) for the conversion unit so that this will have the following advantages:

Piling-up of stocks can be avoided. Thereby, godown space can be managed efficiently. Expiry & damage of RM stocks can be prevented. Thus, working capital blockage can be curbed.

Existing Stock Level (Tons) 300 to 350 tonsExisting Lead time (Days) 15 to 18 days

Ideal Stock Level (Tons) 160 to 200 tonsIdeal Lead time (Days) 8 to 10 days

Risk Analysis:

Risk Factor


cy of Lapse

Probability of Risk

Severity of Impact

Likelihood of Prior

DetectionChances of expiry of stocks exist.

Low Moderate Moderate High

Chances of space constraint in godown and stores exist


Chances of blockage of funds in form of piled up stock exist.


Action Required-:

Preventive Detective Corrective

VENKAT, 10/15/08,

Point for our discussion… Some of the ingredients for the Food products MAY have to be procured directly from the farms….. whenever available/produced. Vijay Knows this as he did EXIM audit

Type of Action

RM stock holding levels (maximum, minimum, reorder, safety & danger level) for the conversion unit should be ascertained.

Responsibility

Purchases & Operations – CKPL


(e) There are two inter state stock movements observed:

First, the RM stock is being despatched from “Abhiruchi (Mallipudi, AP)” to “Lakshmi Godown (Cuddalore, TN)”. For this, the stock transfer declaration forms (as required by CST Act) are being duly issued for all the consignments.

Whereas, for transfer of RMs from “Lakshmi Godown (Cuddalore - TN)” to “Rohit (I) foods division (Pondy)”, no such form is being issued. This is a contravention of the relevant section in the CST Act.

Risk Analysis:

Risk Factor


cy of Lapse

Probability of Risk

Severity of Impact

Likelihood of Prior

DetectionContravention of CST act will attract penalty


Action Required-:

Type of Action

Preventive Detective CorrectiveEnsure that FORM as required by CST act is issued for stock transfer.

Responsibility

Logistics & Operations – CKPL


2. SECURITY CONTROLS

(a) During our audit visit, a survey of the existing security controls in the unit was made & observed the following:

CCTVs were not installed anywhere in the premises.

Visitors log sheet has been maintained & updated by the security staff in the unit rather than visitor’s register. Moreover, there is no practice of issuing visitor passes to the visitors / outsiders.

Risk Analysis:

Risk Factor


cy of Lapse

Probability of Risk

Severity of Impact

Likelihood of Prior

DetectionChances of pilferage/ burglary going untraced due to Non installation of CCTV

Low Moderate Moderate NA

In case of visitors log sheet information like address, phone number, purpose of visit is not captured so risk of not knowing about the visitors exist.

High Moderate Moderate NA

In case of non issue of visitor’s gate pass chances of visitors not being distinguished from employee exist. Like wise the authenticity of the purpose of visit also cannot be ensured.

High Moderate Moderate NA

Action Required-:

Type of Action

Preventive Detective CorrectiveInstalling CCTVs can create moral responsibility among the loading supervisors and associates as they are being watched, and it will provide better control and prevents any pilferage.

Ensure Gate pass is issued to the visitors

Responsibility

Operations


(b) We observed that the gate pass slip contains an option to mark the gate pass as returnable (RGPs) or non-returnable gate passes (NRGPs), so there exist a possibility of marking gate pass wrongly. It is suggested to have a separate gate pass for returnable / non returnable items. Furthermore gate pass have manual numbering system rather than pre-printed numbering system.

The exhibit of the same is available in exhibit .”Gate pass.JPG”

Moreover, no separate fields for “return date” & “tentative date of return” were made available in the returnable gate pass register.

Risk Analysis:

Risk Factor Risk Assessment

Frequency of Lapse

Probability of Risk

Severity of Impact

Likelihood of Prior

DetectionChances of returnable item wrongly marked as non returnable cannot be avoided.


Loss of capital asset High Moderate Moderate High

Missing out the numbering sequence can result in losing track of items that was sent out.


Non mentioning of tentative date of return can result in loosing track of items that were sent out.


Action Required-:

Type of Action

Preventive Detective CorrectiveThe above lapses shall be rectified & streamlined hereafter by the concerned departments

-

Responsibility

Operations


(c)We also observed that there was no restricted access controls inside the work floor. There were no one to watch over the movement of strangers & outsiders inside the work floor.

Risk Analysis:


Frequency of Lapse

Probability of Risk

Severity of Impact

Likelihood of Prior

DetectionPilferage of goods/tools cannot be avoided.


Security threat High Moderate Moderate High

Action Required-:

Type of Action

Preventive Detective CorrectiveEnsure that a security is posted at the entrance of the work floor to monitor the movements

-

Responsibility

Operations


(d) During the course of audit, it was observed that the “specimen authorisation list” for both NRGP & RGP from the “chief department heads” of the unit were not available in the material gate. This system will make aware the security guards (on duty) about the authorised signatories who can pass RGPs & NRGPs in the unit, which will strengthen the material outward movement controls of the unit.

Risk Analysis:

Risk Factor


cy of Lapse

Probability of Risk

Severity of Impact

Likelihood of Prior

DetectionChance of unauthorized outward material movement cannot be avoided.


Loss of capital asset High Moderate Moderate High

Action Required-:

Type of Action

Preventive Detective CorrectiveEnsure that “specimen authorisation” list is made available to the security at the gate.

-

Responsibility

Operations


(e) It was observed that the unit does not have controls over the returnable containers (carbuoys for storing pickles & brines) in the unit. The unit utilizes carbuoys ranging from 50kg to 60kg capacity both in Pondy & Cuddalore (Lakshmi godown), but no controls were put into practice for the same.

Risk Analysis:


VENKAT, 10/15/08,

Provide a CONTAINER RECON FORMAT as an exhibit and refer here

Frequency of Lapse

Probability of Risk

Severity of Impact

Likelihood of Prior

DetectionChance of carbuoys being stolen cannot be avoided.

Moderate

Moderate Moderate High

Revenue loss as each carbuoys cost more than Rs 400

Moderate


Action Required-:

Type of Action

Preventive Detective CorrectiveEnsure a tracking mechanism is put in place to track the inward & outward movement of carbuoys

-

Responsibility

Operations


(f) During our audit visit, we verified the gate passes & the registers maintained at the factory gate & observed the following:

Some of the “non-returnable items” have been wrongly captured in “returnable register” by the security guard(s). The following are the instances:

S No Date Particulars of Description Reason / Purpose

1 14-05-08Oil gel 45x65x10(Damaged) &

bearing (damaged)Sample to Ravindran,

CKPL Chennai

2 23-05-08 Lime sachet strip 10 GM x 9 NOS CKPL – Chennai

3 27-08-08 SS table Rohit India, Cuddalore

4 01-09-08 3 HP motor Make CGTransfer to Chikki

division

Same as above, some of the “returnable items” were wrongly captured in “non -returnable register” which are tabulated below:

S.No

Date Description Purpose

1 17-04-08 Godrej Lock & KeyFor EB

Kaatukupam give to Malayan

2 17-04-08Laminate mango & tomato garlic 50ps total 11 packs

PIPL Pondy

The following are some of the materials that are pending to be returned for more than 3 months.

SI No

Date Description Purpose

1 12-04-08Motor ½ HP 220v 1 No ,GC power

system, CuddaloreNot mentioned

2 20-06-08Ruchi Empty 300 GMs bottles 1

boxTo CFC sample

purpose

Risk Analysis:

Risk Factor


cy of Lapse

Probability of Risk

Severity of Impact

Likelihood of Prior

DetectionLoss of capital asset as returnable is captured in non returnable.

Moderate


Misleading information as non returnable is captured in returnable register.

Moderate


Action Required-:

Type of Action

Preventive Detective CorrectiveEnsure the asset movement is rightly captured in the right register.

Reconciliation of information captured in the registers should be done on periodic basis.

-

Responsibility

Operations


3. CONTROL ON FIXED ASSETS

(a) The following are the latest stock insurance details available in the unit & copy of the policy renewal was not available with the unit.

S.No

Insurance Company

Type of Insurance Cover

Covered for

Period Sum Insured

(Rs)

Status

1 IFFCO – TOKYO

Burglary Food products at dehydration factory

07.02.07 to 06.02.08

12500000

Expired

2 IFFCO – TOKYO

Standard Fire & Special Perils

Food products at dehydration factory

07.02.07 to 06.07.08

Break up NA

Expired

Action Required-:


Type of ActionMake available to the unit a copy of the latest insurance policy -

Responsibility

Operations


(b)Besides above, it was observed that “insurance cover & details” were not available for any of the fixed assets in the unit (by enquiry, it was informed to us that CKPL - HO had conducted “physical verification of fixed assets” in the unit on 02.09.08 for the purpose of insurance cover but insurance copy was not available in the unit at the time of audit).

Risk Analysis:

Risk Factor


cy of Lapse

Probability of Risk

Severity of Impact

Likelihood of Prior

DetectionFinancial loss due destruction or impairment of asset cannot be mitigated


Action Required-:


Type of Action

To ensure that the Insurance cover is taken at the earliest for TPU held assets.

Responsibility

Operations


(c) Furthermore, all the fixed asset invoices (except for factory shed & other infrastructure expenses) are in the name of “Rohit India” instead of CKPL whereas, the insurance coverage of the same is taken care by “CKPL”. It was observed that there were no clear “memorandum of understanding” between the two entities on the ownership & usage of fixed assets.

Documentation on asset transfer: Stock transfers from one TPU to another TPU were not been accompanied by stock transfer note in several cases.

Risk Analysis:

Risk Factor


cy of Lapse

Probability of Risk

Severity of Impact

Likelihood of Prior

DetectionChance of legal complication in insurance claim in case of any untoward happening.

Moderate


Action Required-:


Type of ActionAgreement to the above effect can

be entered into at the earliest.

Responsibility

Operations


4. CONTROL ON RAW MATERIALS / PACKING MATERIALS

(a) During the course of audit, it was observed that the “material planning” of laminates (PM) was not been properly done.

Due to this, the expired laminates were RECODED with revised month & year through hired machinery inside the premises from DP Bharat Products” & “Shree Enterprises – Erode”. The hire charges paid by Rohit (I) foods from April 08 to October 08 (subsequently reimbursed by CKPL) amounts to 2.25 Lakhs. Refer Exhibit2, Exhibit3

Risk Analysis:

Risk Factor


cy of Lapse

Probability of Risk

Severity of Impact

Likelihood of Prior

DetectionFuture financial loss due to expiry of laminates cannot be prevented if proper material planning is not done.

Moderate


Action Required-:


VENKAT, 10/15/08,

Where is this booked? Any such happening in the past?

Type of ActionRecoding cost can be avoided if proper material planning is done.

Responsibility

Operations


(b)During the audit it was observed that certain materials had stock-out status during the period from 26th June to 4th October the details of which are provided in the annexure2.

Risk Analysis:

Risk Factor


cy of Lapse

Probability of Risk

Severity of Impact

Likelihood of Prior

DetectionFinancial loss as the production plan was not executed to meet the demand for the product.


Action Required-:

Type of Action


-Responsibility

Operations


(c)Furthermore, it was observed that the production plan for3rd & 4th week of JC for “50 paise tomato garlic” was not executed as there was stock

out of “50 paise tomato garlic” laminates from 11th July 2008 to 16th July 08 . For bin card details refer the Exhibit

Risk Analysis:

Risk Factor


cy of Lapse

Probability of Risk

Severity of Impact

Likelihood of Prior

DetectionFinancial loss as the production plan was not executed to meet the demand for the product.


Action Required-:

Type of Action


-Responsibility

Operations


(d) During the course of audit, it was observed that there is no provision for differentiating packing materials (unused inputs - which are in stores) with that of its WIP issued for production.

We enquired on this and observed further that at the end of each day, the information pertaining to issues and return of unused packing materials is passed on by “stores” to “accounts” for posting the same in S-A-P. We found that there was no practice of returning the PMs to “stores” by “production” and whatever that is being posted in SAP as return is only a PAPER RETURN. As a result, there will always be a mismatch in book stock between S-A-P & in the books of “Rohit (I) pickles division”.

Risk Analysis:

Risk Factor


cy of Lapse

Probability of Risk

Severity of Impact

Likelihood of Prior

Detection

Generation of incorrect MIS cannot be avoided.


Accurate quantity of physical stock in stores cannot be known.


Action Required-:

Type of Action

Preventive Detective CorrectiveExplore the possibility of generating a report in SAP that captures work in Progress.

-

Responsibility

Operations


5. GODOWN OPERATIONS

I. Rohit (I) FG Stores, Pondy

(a) No stacking norms being followed for the raw materials like bottles & carbuoys in both the godowns (Exhibits 4)

(b) As per the stacking norms of the SOP, even cartons shall be palletized but it was not in practice at the unit (Exhibit 5)

(c) No variances were observed while verifying physical stock with the book stock as maintained by Rohit India. However, discrepancies were observed while correlating the “book stock maintained by Rohit (I)” with the “S-A-P closing stock” of CKPL. The details of the same are available in Annexure -3

Risk Analysis:

Risk Factor


cy of Lapse

Probability of Risk

Severity of Impact

Likelihood of Prior

Detection

Possibility of damaging of stock exits.

Moderate


Stock out cannot be avoided as the SAP stock is not matching with that of the actual stock.

Moderate


Action Required-:

Type of Action

Preventive Detective CorrectiveThe reason as to why there is a difference between SAP stock level and the actual stock level exist should be looked into and rectified.

-

Responsibility

Operations


(d) We further observed that there is no dedicated place (bins/ bays) for storing expired, damaged and rejected materials in the FG godown. There is no BIN system in place for any material movements.

Risk Analysis:

Risk Factor


cy of Lapse

Probability of Risk

Severity of Impact

Likelihood of Prior

DetectionChance of damaged goods dispatched/issued for production cannot be avoided.


Mixing up of variants cannot be avoided as there is no BIN system in place


Action Required-:

Type of Action

Preventive Detective CorrectiveEnsure that a dedicated place is made available for storing damaged goods.BIN system can be introduced for effective inventory management

-

Responsibility

Operations


(e) While visiting RM stores, we observed that all the carbuoys containing pickles & brines were mixed with other carbuoys containing rice bran oil, salt etc.

Risk Analysis:

Risk Factor


cy of Lapse

Probability of Risk

Severity of Impact

Likelihood of Prior

DetectionIdentification & issue of variants becomes difficult.

Moderate


Action Required-:

Type of Action

Preventive Detective CorrectiveEnsure that the raw materials are stacked variant wise. -

Responsibility

Operations

Unit ResponseAction Plan

Action Plan Date

II. Lakshmi Godown, Cuddalore

During our audit exercise, we visited the godown situated in Cuddalore (Lakshmi Godown) and observed the following:

(a) Majority of the carbuoys containing brines and pickles were not coded with the GRN number (See Exhibit3 )

The carbuoys were not stacked variant wise and were scattered all around the Godown. Besides, we found some dented carbuoys being stacked underneath along with good carbuoys.

Risk Analysis:

Risk Factor


cy of Lapse

Probability of Risk

Severity of Impact

Likelihood of Prior

DetectionIssue of Raw material on FIFO method becomes difficult as the carbuoys are not coded with GRN

Moderate


Identification & issue of variants becomes difficult as they are not stacked variant wise.

Moderate


Threat of carboys falling down & getting damaged exist as the good carbuoys were stacked upon dented ones

Moderate


Action Required-:

Type of Action

Preventive Detective CorrectiveMake sure that each carbuoy batch is coded with its respective GRN.

Ensure stacking norms is followed

-

Responsibility

Operations


(b) Not even a single fire extinguisher was found anywhere in the godown & pest controls were not in place.

Risk Analysis:

Risk Factor


cy of Lapse

Probability of Risk

Severity of Impact

Likelihood of Prior

DetectionDestruction of RM due to fire cannot be prevented.


Contamination of RM cannot be prevented as there is no pest control measure.


Action Required-:

Type of Action

Preventive Detective CorrectiveArrange for a Fire extinguisher.

Put in place a pest control measure.

-

Responsibility

Operations


(c) There is no dedicated place for storing expired, damaged and rejected materials & there is no BIN system in place for material movements.

Risk Analysis:


Frequency of

Lapse

Probability of Risk

Severity of Impact

Likelihood of Prior

DetectionChance of damaged goods dispatched/issued for production cannot be avoided.

HighModerat

eModerate High

Mixing up of variants cannot be avoided as there is no BIN system in place

HighModerat

eModerate High

Action Required-:

Type of Action

Preventive Detective CorrectiveEnsure that a dedicated place is made available for storing damaged goods.BIN system can be introduced for effective inventory management

-

Responsibility

Operations


(d) We conducted physical verification of raw materials (brines & pickles) stored in the “Lakshmi godown” & variances were observed which are as follows: (Sampling: 18%). For details refer Annexure 4

Risk Analysis:

Risk Factor


cy of Lapse

Probability of Risk

Severity of Impact

Likelihood of Prior

Detection

Inadequate controls in stock receipting & issues


Actual stock available at godown cannot be ascertained immediately unless physically verified.


Procurement of incorrect quantity of RM is possible if the availability of stock not known correctly.


Action Required-:

Type of Action


-Responsibility

Operations


6. ASSURANCES

(a) We verified the documents & register pertaining to calibration & AMC of fixed assets (including spare parts) & observed to be satisfactory.

(b) During our visit, we verified the “customer complaints register” maintained at the unit. It was observed that all the registered complaints were duly attended by the operations team & no complaints were left unattended.

VENKAT, 10/15/08,

Take this to the head. This can be given soon after the executive summary

(c) We also verified the documents / registers maintained by the

quality assurance department & it was observed to be satisfactory & kept current.

(d) The documents & appraisal process pertaining to scrap sales were also been verified & observed that none of the scrap / waste were being sold at uncompetitive rates.

rohit india

Documents

p para

lakshmi godown para

fg godown para

pickles brines para

returnable containers

godown stores

bottles carbuoys

dented carbuoys