Mahindra Holidays & Resorts India Limited Club Mahindra Puducherry resort

Internal Audit Report for the year 2013-14

From: SNB Associates

To: Mr. Ramalingam V K

RM, 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 issues
2. Statutory compliance
3. Front Office
4. Food & Beverages
5. Purchases & Stores
6. Engineering
7. Housekeeping
8. Holiday Activity
9. Accounts & Finance
10.
Human Resource
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Mahindra Holidays & Resorts India Limited Club Mahindra Puducherry resort
Internal Audit Report for the year 2013-14
11.

Security

Executive summary:
1. SAP control issues:
a)
b)
c)
d)
e)
f)
g)
h)
i)
j)

Option to resettle the bills after settlement.

Manual check out.
Reprint bills not bearing the word Duplicate.
Allowance not shown on face of Front office invoice.
Option to change price in menu master.
No option to key in expiry date of stock able items.
Right to create purchase order
Indenting Process in SAP
Back dated GRN.
Reorder level

2. Statutory :
a)
b)
c)
d)
e)

VAT input credit on cafeteria consumption

Transportation of ground water for industrial purpose
Non-receipt of Pollution control board certificates
Non-Compliance of pollution control board norms
Provident fund not paid on minimum wages

3. Front office
a) Photo ID proof
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Mahindra Holidays & Resorts India Limited Club Mahindra Puducherry resort
Internal Audit Report for the year 2013-14
b) RCV used by members guest.
c) RCV redeemed on tax portion
d) Venue complimentary voucher:
Not collected from guest
Venue comp vouchers used on seasonal date
e)
f)
g)
h)
i)
j)

C-form not submitted and nationality not updated properly

PAN card not collected from cash payment of more than Rs 25, 000.
Advance from OTH guest
Guest fee not charged
Extra persons charge not collected from guest
FO vs HK occupancy discrepancy

4. Food & Beverages:

a)
b)
c)
d)
e)
f)
g)
h)
i)
j)
k)
l)

Menu Vs Charged rat- F&B.

Reprint bills and deleted KOTs.
Missing void bills and original void bill not available.
Delay in bill settlement.
Discount given to OTH guest.
Discounts on Fun dining coupons.
Fun dining coupons sold to guests
Discrepancy on physical verification of liquor
Night Audit report
Density check at bar
Cover register not maintained properly
Expired item In kitchen

5. Purchases and Stores:

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Internal Audit Report for the year 2013-14
a)
b)
c)
d)
e)
f)
g)
h)
i)

Inadequate documentation over Tender application

Duplicate item codes
Delay in raising GRN
PO raised after receipt of goods
Freight not included in Closing stock valuation
C-Forms not issued for interstate purchase
Rates not line in line with market survey
Deviations in rate charged by the supplier
Debit Note not raised

6. Engineering:
a)
b)
c)
d)
e)
f)

Work orders Penalty clause not mentioned

Work order not raised
Purchase of ground water
Fire extinguisher not placed
Water analysis report from suppliers
Cable TV agreement

7. SPA
a)
b)
c)
d)

Discrepancy in billing register

Health assessment forms not collected from guest
Guest sign not taken on room settled invoice
Service charge not shown in the menu.

8. Sovereign shop
a) Excess VAT charged
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Mahindra Holidays & Resorts India Limited Club Mahindra Puducherry resort
Internal Audit Report for the year 2013-14
9. Human resources:
a) Discrepancy in employee personal files
10.Housekeeping
a) Discrepancy in Menu Vs Master.
b) Hotel count not mentioned in laundry slip.
c) Discard register not maintained in a standard format
d) Employee signature not obtained on department key register
11.Holiday Activity
a) Cash collection at holiday activity
b) Discrepancy in billing register.
12.Telephones
a) Admin calls not analysed and report not available
13.Accounts:
a) Delay in deposits
b) Stock not maintained in SAP
14.Security
a) Double shift working of guards.

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Mahindra Holidays & Resorts India Limited Club Mahindra Puducherry resort
Internal Audit Report for the year 2013-14

Section

Audit dates
Audit period
Audit firm
Partner in charge
Audit team
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Table of contents
Particulars
Page Ref
CONTENT
7
Sign Off Page
8
CURRENT YEAR POINTS - 2013-14
SAP Control Issues
8 - 10
Statutory compliance
11 -12
Front Office
13 - 17
Food & Beverages
17 22
Purchases & stores
23 - 27
Engineering
27 29
Spa
29
Souvenir shop
42-44
Human Resources
30
House keeping
31 - 32
Holiday Activity
33
Telephones
33
Accounts
34
Security
34
Annexures
35 75
25th October13 13th November13
December12 September13
SNB Associates
Mr. Sridhar R
Mr. Muhammed Farseen V M, Mr. Jashwanth P, Mr.
Anjenayalu P and Mr. Saikumar M
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Mahindra Holidays & Resorts India Limited Club Mahindra Puducherry resort
Internal Audit Report for the year 2013-14
For SNB Associates
Chartered Accountants

Sridhar R
Partner

Mr. Hemant Kanade

Internal Auditor Head
MHRIL

Mr. Raamchanddra G
Mr. Ramalingam V K
Finance In charge
Club Mahindra, Puducherry

SNB Associates
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Resort Manager
Club Mahindra, Puducherry

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Mahindra Holidays & Resorts India Limited Club Mahindra Puducherry resort
Internal Audit Report for the year 2013-14
AUDIT OBSERVATIONS AND ACTION PLAN
Critical issues in SAP
S.n Observation
Risk
o
Front office
1.1 Option to resettle the bills after settlement
SAP gives the option to cashier to reopen the bill, pass allowance Critical
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.
1.2

Manual check out

At 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

Unit comments

Critical

Further noted that check out date and time is not reflected on
face of the invoice.
1.3

Reprint bills
Currently 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.

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Critical

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Internal Audit Report for the year 2013-14
1.4

1.5

1.6

1.7

1.8

Allowance voucher
On 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.
Food and Beverages
Option to change price in menu master
On review of SAP controls, we observed that all the HODs 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.
Purchase and stores
Expiry date
On verification of receiving process controls in SAP, we observed
that the system does not give an option to key in expiry date of
stockable items. Hence tracking of nearby expiry items is not
possible.
Right to create purchase order
On review of rights given in SAP, we observed that all the HODs
have the right to amend purchase requisitions, create and delete
purchase orders.
Indenting process in SAP
On 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

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Critical

Critical

Critical

Critical

Critical

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Internal Audit Report for the year 2013-14
Requisition slips are not signed off on receipt of materials by the
user department.
1.9

1.1
0

Back dated GRN

On review of receiving process controls in SAP, we observed that
SAP allows the user to make back dated GRN.

Critical

Reorder level
We noted that there is no option available in SAP to set re-order
level for purchase of stock.

SNB Associates
of 100
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Critical

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Mahindra Holidays & Resorts India Limited Club Mahindra Puducherry resort
Internal Audit Report for the year 2013-14
S.
No

Audit Observations/ Control Weaknesses

C 1 Statutory
1.1 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.

Audit
Suggestions/
Recommenda
tions
Unit should
comply with
statue

1.2 Transportation of ground water for industrial

purpose
As per the certificate given by the ground water Authority Unit should
of Puducherry for transportation of ground water for comply with
industrial purpose, the unit is eligible to procure maximum the statute.
of 1,00,000 liters per day. On our verification of purchases
made for the month of March13 and September13, 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
Eligible
Difference
purchased quantity
(excess)
03/08/201
119000
100000
19000
3
03/14/201
107000
100000
7000
SNB Associates
of 100
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Auditees
Action Plan

It will be
disallowed
from this
month itself

in the November month comput

Due to
cleaning of
the
underground
storage tanks
and swimming
pool balancing
tank filling up
happened due
to heavy
evaporation.

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Mahindra Holidays & Resorts India Limited Club Mahindra Puducherry resort
Internal Audit Report for the year 2013-14
S.
No

Audit Observations/ Control Weaknesses

Audit
Suggestions/
Recommenda
tions

Auditees
Action Plan

3
03/31/201
107000
100000
7000
3
Further water transportation certificate was valid till
31/3/2013 only, further renewal was not done.
1.3 Pollution control board consent
On 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
hasnt received any consent from the department.
1.4 Non-Compliance of Pollution Control Board norms
As 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 August13 and
September13, 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
SNB Associates
of 100
Chartered accountant

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

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
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Mahindra Holidays & Resorts India Limited Club Mahindra Puducherry resort
Internal Audit Report for the year 2013-14
S.
No

Audit Observations/ Control Weaknesses

Audit
Suggestions/
Recommenda
tions

Auditees
Action Plan
of capacity.

1.5 Provident fund not paid on minimum wages

As 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.

C 2 Front office
2.1 Photo ID proof
On verification of guest photo ID proof for the months of
Feb13 and July13, 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
2.2 Redemption of Resort Credit Vouchers
SNB Associates
of 100
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Unit must
ensure
statutory
compliance

Unit to make
sure that valid
ID proofs are
collected from
all guests at
the time of
check in.

Front office
FOM /Immediately
strictly
instructed to
collect only
Govt.ID Proof
and if they are
on the
corporate
membership
to collect the
corporate ID

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Mahindra Holidays & Resorts India Limited Club Mahindra Puducherry resort
Internal Audit Report for the year 2013-14
S.
No

Audit Observations/ Control Weaknesses

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 amount amounting to
Rs.4080.00/- Instances of the same are given below
Refer Annexure - C5 #C-5

2.3 Venue complimentary vouchers

As 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:
SNB Associates
of 100
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Audit
Suggestions/
Recommenda
tions
Unit should not
redeem RCV on
taxes and the
same has to be
collected
separately

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

Auditees
Action Plan
Front Office
team briefed
about the
terms and
conditions of
the
redemption
and also
informed any
deviation will
be debited to
the concern
staff
As per the
MRD mail
hard copy of
the venue
complimentar
y voucher is
not necessary.

FOM/Immediately

FOM/Immediately

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Mahindra Holidays & Resorts India Limited Club Mahindra Puducherry resort
Internal Audit Report for the year 2013-14
S.
No

Audit Observations/ Control Weaknesses

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.

Reservati
on No
16092839
7
16081781
2

Name
Malarselvi
Karthick
Sulaiman
Rizwana

Arrival
Date

Audit
Suggestions/
Recommenda
tions
the same
should be part
of night audit
verification

Auditees
Action Plan
Night auditor
also
instructed to
cross check
the GVs and
Photo ID to
ensure.

Departure
Date

9-Apr-13

11-Apr-13

8-Mar-13

10-Mar-13

In 1 instance where venue complimentary voucher

was used by other person.

Date
04-July-2013

Name as per CV
Preethi Devi

Guest Name
Veena Kejriwal

Non-compliance of corporate policy. Improper use of Venue

complementary vouchers cannot be ruled out.
2.4 Discrepancies in C forms
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Mahindra Holidays & Resorts India Limited Club Mahindra Puducherry resort
Internal Audit Report for the year 2013-14
S.
No

Audit Observations/ Control Weaknesses

On verification of arrival register for the period Jan13 to
Sep13, 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 doesnt have the

practice of updating nationality correctly. Instances
are given below
Refer Annexure - C8 #C-8

2.5 PAN card

On our verification of cash collection report for the period
Dec12 to Sep13, 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,
SNB Associates
of 100
Chartered accountant

Audit
Suggestions/
Recommenda
tions
Unit should
ensure that C
forms are
submitted for
all foreign
nationality.

Auditees
Action Plan
Front office
strictly
instructed to
collect and
submit the C
Forms for the
Foreigners.

It should be
ensured that
the nationality
of the guest is
correctly
updated in the
system.

Front office is
also
instructed
each and
every
residential
proof
documents for
the foreigners
studying and
working in
India

Unit must
ensure that
PAN card is
collected for all

All the cases

in statement
are prior to
June 30 2013

FOM /Immediately

FOM /Immediately

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Mahindra Holidays & Resorts India Limited Club Mahindra Puducherry resort
Internal Audit Report for the year 2013-14
S.
No

Audit Observations/ Control Weaknesses

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.

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 out
of 110 cases (13.47%) advance has not been
collected from the guest. Instances are given below
Refer Annexure - C10
#C-10
SNB Associates
of 100
Chartered accountant

Audit
Suggestions/
Recommenda
tions
cash
collections
exceeding Rs.
25, 000 or
Form 60
declaration is
taken

Unit must
ensure that
advance is
collected from
OTH guests at
the time of
check-in

Auditees
Action Plan
as per the
circular from
the corporate
office in the
month of July
2013 we are
collecting the
pan cards
strictly from
the guests.
Will follow
strictly.
However in
cases non
collection of
advances
authorization
will be
obtained

Front Office Manager/Business

Development Manager/Immedia

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Mahindra Holidays & Resorts India Limited Club Mahindra Puducherry resort
Internal Audit Report for the year 2013-14
S.
No

Audit Observations/ Control Weaknesses

2.7 Guest fee not charged

On review of LTH guest billings during the period Jan13 to
Sep13, 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

Audit
Suggestions/
Recommenda
tions
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

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

FOM/Immediately

We also observed that as per confirmation voucher guest

fee is applicable but the same has not been charged to the
guest.

2.8 Extra pax not charged

As 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 Jan13 to
Sep13, 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
SNB Associates
of 100
Chartered accountant

Auditees
Action Plan

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Mahindra Holidays & Resorts India Limited Club Mahindra Puducherry resort
Internal Audit Report for the year 2013-14
S.
No

Audit Observations/ Control Weaknesses

Refer Annexure - C12

Audit
Suggestions/
Recommenda
tions

#C-12

any non
compliance
will be
recovered
from the
Concern front
office staff

Loss of revenue for the unit.

2.9 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.

The unit should

ensure that the
concerned
duty manager/
Night auditor
Lack of internal control in monitoring room occupancy. checks the
Possibility of misuse cannot be ruled out.
discrepancy
report and
Refer Annexure - C13
#C-13
marks the
reason for the
discrepancy in
pax.

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
SNB Associates
of 100
Chartered accountant

Auditees
Action Plan

Unit must
ensure that all

Discrepancy
report format
is been
created and
follow the
same from
14/11/2013

FOM/Immediately

New menu
master is
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Mahindra Holidays & Resorts India Limited Club Mahindra Puducherry resort
Internal Audit Report for the year 2013-14
S.
No

Audit Observations/ Control Weaknesses

discrepancies between the rates resulting in net short
charge of Rs 1,134/Refer Annexure - C14
#C-14

Audit
Suggestions/
Recommenda
tions
the rates are
charged
correctly.

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

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 Jan13
to Sep13, 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.
SNB Associates
of 100
Chartered accountant

Unit should
make sure that
reprint bills are
monitored
regularly with
reasons being
stated on the
face of the bill.

Auditees
Action Plan
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 immediate
effect.
We have
taken out the
option on
11.11.2013
vide ticket
number
:IT111592

And earlier
we used to
The unit should
get 2 bills one
also ensure
for the bill and
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Mahindra Holidays & Resorts India Limited Club Mahindra Puducherry resort
Internal Audit Report for the year 2013-14
S.
No

Audit Observations/ Control Weaknesses

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

SNB Associates
of 100
Chartered accountant

Audit
Suggestions/
Recommenda
tions
that Original
Bills are being
attached with
the reprint
bills.

Auditees
Action Plan
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
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
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Mahindra Holidays & Resorts India Limited Club Mahindra Puducherry resort
Internal Audit Report for the year 2013-14
S.
No

Audit Observations/ Control Weaknesses

Audit
Suggestions/
Recommenda
tions

Auditees
Action Plan
month of
august the
reprint option
is just
restricted to
the HODs
only(reference
mail available)

3.3 Void bills

On verification of Void Bills of Seashelz, Hitidez, Gourmet
Express, for the months of Jan13, May13 and Sep13,
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
Inadequate control over Void Bills.

SNB Associates
of 100
Chartered accountant

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 respective
staff of the

F&B Service Manager/FM/Immei

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Audit Observations/ Control Weaknesses

Audit
Suggestions/
Recommenda
tions

Auditees
Action Plan
F&B Service

3.4 Deleted KOTs

SAP 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
Mont
Deleted from
h
KOT
in
In Rs.
no.s
Dec244 329902
12
Jan166 118790
13
Jul-13
204 264155
Aug13
Sep13

128

136326

135

182944

Unit should
track deleted
KOTs with
reasons infrom KOT are given below
order to ensure
that Items
Total KOTs
Percentage
have been
raised
(%)
in
In Rs.
in
In Rs. delivered
according to
no.s
no.s
3341 605449
7.30
5.45 the order and
should be
8
3149 498027
5.27
2.39 signed by Chef.
3
2189 447540
9.32
5.90
6
3204 504612
4.00
2.70
5
1637 600735
8.25
3.05
4

Deleted KOTs
CHEF/F&B Service Manager/FM/I
are being
verified
strictly from
01.08.2013
and also
instructed the
chef to sign
on the deleted
KOTs rather
then signing
the
statement.

Further, we noticed that Void KOTs and deleted KOTs are

not authorized by Chef and F&B Manager till July 2013.
From Aug-13, chef is signing the deleted kots report on
SNB Associates
of 100
Chartered accountant

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Audit Observations/ Control Weaknesses

Audit
Suggestions/
Recommenda
tions

Auditees
Action Plan

regular basis but not on KOT basis.

3.5 Delay in bill settlement
On scrutinizing the bills for the period of Dec12 to Sep13,
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.
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

Reasons for
delay in
settlement
need to be
analyzed and
corrected. The
delay has to be
reduced as
much as
possible by
educating the
personnel.

All the delay

shown in the
statement are
prior to the
month of July
2013. From
the month of
July 2013 SAP
team altered
the system
that bill
printed after
settlement.

#C-18

Inadequate control over settlement process. Possibility of

misuse cannot be ruled out.

3.6 Discount given to OTH guest

As per the company policy, it is mentioned that OTH &
SNB Associates
of 100
Chartered accountant

The unit should Discounts are

F&B Service Manager/FM/Immed

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Audit Observations/ Control Weaknesses

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

Audit
Suggestions/
Recommenda
tions
ensure that
discounts are
given as per
policy stated
by the
corporate.

Lacunae in control over discounting.

3.7 Discounts on Fun dining packages

As per the company policy, it is stated that discounts are
not allowed on 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
SNB Associates
of 100
Chartered accountant

The unit should

ensure that
discounts on
fun dining
packages are
given as per
the policy.

Auditees
Action Plan
being given to
the regular
guests and
VIP guests
and also walk
in members
Also
instructed the
Night auditor
to scrutinize
the discounts
given and POS
The discounts
are being
provided to
senior citizens
as per the
policy.

#C-20
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Audit Observations/ Control Weaknesses

3.8 Guest offered Fun dining coupons

On 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

3.9 Night audit report

On 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

SNB Associates
of 100
Chartered accountant

Audit
Suggestions/
Recommenda
tions

Auditees
Action Plan

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 m

of Feb 2013.

The unit should

ensure that all
critical reports
are part of
night audit so
that
exceptions are
observed and
necessary
actions are
taken against
the same.

The Night
auditors are
briefed
accordingly
with a
modified
checklist

FM/Night Auditor/01.12.2013

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Audit Observations/ Control Weaknesses

3.1 Physical verification of liquor

0
On 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

3.1 Density check at bar

1
The unit does not have the process of checking density of
liquor at bar (Hitidez).

3.1 Cover register

2
On 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

SNB Associates
of 100
Chartered accountant

Audit
Suggestions/
Recommenda
tions

Auditees
Action Plan

Unit must
The Service
ensure that the department is
stock is
being
updated
instructed to
correctly
maintain the
stock

F&B Service Manager/Barman

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.

Unit must
ensure that all
entries are
updated
correctly in the

Service staff is F&B Service Manager/FM/Night A

strictly
instructed to
maintain the
cover register
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Audit Observations/ Control Weaknesses

session i.e., billed for lunch instead of dinner.
Refer Annexure - C23
#C-23

Audit
Suggestions/
Recommenda
tions
cover register.
Unit must
ensure that the
guests are
charged for
correct
sessions

Auditees
Action Plan
and also night
auditors are
being
instructed to
verify and
tally the cover
daily

3.1 Kitchen visit

3
On our surprise visit to kitchen on 10th November 2013, we Unit should
found one quantity of Milky mist white Khova expired item
ensure that all
th
on 30 Sep 2013 but still kept in the freezer.
the
requirements
Possibility of usage of expired item cannot be ruled out.
as per the Act
Non-compliance as per FSS Act.
are complied
with.
Expiry of the
product should
be tracked
regularly.
4
Purchase and stores
4.1 Inadequate documentation over Tender application
As per SOP,
SNB Associates
of 100
Chartered accountant

Purchase

FM/STORES01.04.2014
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Audit Observations/ Control Weaknesses

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.
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

4.2 Duplicate item codes

On 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
SNB Associates
of 100
Chartered accountant

Audit
Suggestions/
Recommenda
tions
Unit must
comply with
SOP

Auditees
Action Plan
department is
strictly
advised to
adhere to the
SOP

Unit should
ensure that all
details
regarding
tender
application are
maintained.
The unit should Duplicate
ensure that
code will be
duplicate rate
studied and

FM/Stores/15.12.2013

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Audit Observations/ Control Weaknesses

Refer Annexure - C25

4.3

#C-25

Delay in raising GRN

On our verification of GRNs raised for the months of
June13 and August13, 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

Audit
Suggestions/
Recommenda
tions
codes are not
used

SNB Associates
of 100
Chartered accountant

will be cleared

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. Hence
forth it will be
monitored
very closely

FM/Finance/Stores/31.12.2013

Unit must
ensure that PO
is raised before
goods received

Most of the
cases
happened to
the
engineering
department

FM/Finance/Stores/31.12.2013

Laxity in inventory control.

4.4 PO raised after receipt of goods

On 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

Auditees
Action Plan

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Audit Observations/ Control Weaknesses

Audit
Suggestions/
Recommenda
tions

Auditees
Action Plan
materials
since to
create the
new items
code. Hence
forth it will be
monitored
very closely

4.5 Closing stock valuation

We 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
FM/Finance/Stores/31.12.2013
the system of
the
accounting
and will added
back to cost of
the material

4.6 C-Forms not issued for interstate purchase

The 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 in
practice of issuing C-form which resulted in extra cost
amounting to Rs12,175/- Instances are given below
Refer Annexure - C28
#C-28

Unit must
issue C-Form
for all the
eligible
interstate
purchases

Will discuss
with the
vendor and
change the
system
accordingly

SNB Associates
of 100
Chartered accountant

FM/Finance/Stores/31.12.2013

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Audit Observations/ Control Weaknesses

4.7 Market Survey

The 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
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
SNB Associates
of 100
Chartered accountant

Audit
Suggestions/
Recommenda
tions

Auditees
Action Plan

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

Unit must
ensure that
rates charged
by the supplier
are in line with
the contracted
rates.

We have
ensured the
rates from
01.08.2013 is
as per the
agreements.

FM/Finance/Stores/31.12.2013

Taken up the
matter with
Unit must
the corporate
ensure that the purchase
discounts are
team as the
availed as per
vendor
the contract
refused to
supply at the
ARA rates
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Audit Observations/ Control Weaknesses

The company has centralized contract for the supply
of toilet roll with Kimberly for the period June2013 to
April2014 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.

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
SNB Associates
of 100
Chartered accountant

Audit
Suggestions/
Recommenda
tions

Unit should
raise a debit
note for the
excess
charged

Unit should
raise a debit
note for the
excess cost
incurred

Auditees
Action Plan
Taken up the
matter with
the corporate
purchase
team for
approval

Debit note
no15445638
dated
14.11.2013

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Audit Observations/ Control Weaknesses

Audit
Suggestions/
Recommenda
tions

Auditees
Action Plan

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/-.
Date
24-Aug13
30-Aug13
20-Sep13

Descriptio
n
FISH BASA
FILLET
FISH BASA
FILLET
FISH BASA
FILLET

Contract
Rate
rate
Diffrence
266.6
15
6
220
699.9
228.5
100
7
220
857
228.5
60
7
220
514.2
2071.1

QTY

C 5 Engineering
5.1 Work Orders
On verification of 35 work orders for the period
The unit should
December12 to September13 we noted the following
insert a
Penal clause for delay in completion of work is not penalty clause
in the work
available.
orders
Work order was not raised for one contract.
Docume Amount Description of
Party
nt date
work
name
Unit must
20.08.20 45,000. CLEARING OF
Natarajan
ensure that all
13
00
BUSHES & TREES
SNB Associates
of 100
Chartered accountant

Instructed the
Engineering
department to
raise the work
order without
fail.

Chief Engineer/Immediately

Also
instructed the
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Audit Observations/ Control Weaknesses

DUE TO
RAINING/10 DAYS

Audit
Suggestions/
Recommenda
tions
the work
orders are
raised

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

5.2 Purchase of ground water

As 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 March13 and
September 13, we noted that in 24 cases out of 61
SNB Associates
of 100
Chartered accountant

Unit should
ensure that all
the excess cost
incurred
because of
suppliers
inability to
supply is
recovered as
per the

Auditees
Action Plan
engineering
the
department
to mention
the applicable
penalty
clauses and
also to
provide the
estimated
date of
commenceme
nt and
completions.
Debit Note
Raised
.Document
Number15445
446
dated
14.11.2013
and also
vendor is
advised to

Chief/FM/Immeidately

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Audit
Suggestions/
Audit Observations/ Control Weaknesses
Recommenda
tions
(39.34%), the unit had purchased from other vendor at a contract
higher rate resulting in excess cost of Rs 4950/-. However
the same has not been debited to the contractor.
Refer Annexure - C33
#C-33

5.3 Fire extinguisher not placed

As per SOP ENG /04 all vehicles should have fire Unit must
extinguisher, during our verification we noticed that the comply with
SOP
unit has vehicle with-out fire extinguisher.

Auditees
Action Plan
adhere to the
terms of
agreement

Already
obtained the
quotations

Chief Engr/Stores/30.11.2013

5.4 Water analysis report from suppliers.

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 agreement

The 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

The unit should

obtain
subscriptions
for
the

We are
sourcing the
vendors who
can directly

Chief/31.03.2013

SNB Associates
of 100
Chartered accountant

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Audit Observations/ Control Weaknesses

regulations.

C6 SPA
6.1 Discrepancy in billing procedure
On our verification of billing procedure in spa, we noticed
that in 5 cases out of 71 (7.04%) discounts are not
authorized by the HOD or Resort Manager
Refer Annexure - C34
#C-34

Audit
Suggestions/
Recommenda
tions
channels from
the respective
service
providers.
This
practice
should
be
stopped
with
immediate
effect
and
alternative
solutions
should
be
explored.

The unit should

ensure that
proper
approval has
been taken for
the discounts
given

Auditees
Action Plan
obtain the
signals from
channels and
supply
exclusively for
us.

The SPA is
strictly to
obtain the
approval
before raising
the bill.

HA Manager/Immeidately

6.2 Consultation Forms

SNB Associates
of 100
Chartered accountant

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Audit Observations/ Control Weaknesses

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.

6.3 Signature not obtained from Guest for room

settlement
On our verification of SPA billing process we noticed that
unit does not has the practice of taking Guest signature on
the register.

6.4 Service charge not shown in the menu

On verifying SPA menu, we noticed that details regarding
service charges are not shown on the face of the menu.
Possibility of guest dispute cannot be ruled out.
SNB Associates
of 100
Chartered accountant

Audit
Suggestions/
Recommenda
tions
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.

Auditees
Action Plan
Its advised to
HA Manager/15.12.2013
SPA and HA to
obtain the
form filled up f
from the
guests

Unit must take

guest
signature on
bills for room
settlement

Its advised to
HA Manager/Immediately
SPA and HA to
obtain the
signature from
the from the
guests

Unit must
show service
charge on the

SPA asked at
present to
alter the

HA Manager/Immediately

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Audit Observations/ Control Weaknesses

C 7 Souvenir Shop
On our verification of souvenir shop billing process, we
noticed that excess VAT has been charged from the guest.
Item
Applicable rate
Charged rate
Candles
Exempted
5%
Swimsuit
5%
14.5%

Audit
Suggestions/
Recommenda
tions
face of the
Menu
Unit should
ensure that
VAT has been
charged as per
VAT act.

Auditees
Action Plan
menu card
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

SNB Associates
of 100
Chartered accountant

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Audit Observations/ Control Weaknesses

Audit
Suggestions/
Recommenda
tions

Auditees
Action Plan
our tax
consultant)

C 8 Human resources
8.1 Discrepancy in employee personal files
On verification of the personal files of the active
employees, we noted the following
Police verification form not available for 10 cases out
of 30 in the personal files. Details are given below
Refer Annexure - C35
#C-35
C 9 House keeping
9.1 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
Hand kerchief
Tie
Shawl
Mattress
protector
Napkin
Hand kerchief

Washi
ng
25

SNB Associates
of 100
Chartered accountant

6
-

pressin
g
5
35
5
12

Unit should
collect police
verification
form for
employees

Will inform to
the concerned
employees
and collect
the same

V Murali HR manager
31.12.2013

Item code
should be
created for all
the items in
the menu

Ticket raised
for the menu
Master
alteration
ticket number.

EHK/Immediately

3
3
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Audit Observations/ Control Weaknesses

And in one case we noted difference between menu vs

master,resulting in excess charge amounting to Rs283.00
Item
Shirt/Tshirt
pressing

Master Rate
40

Refer Annexure - C36

Menu Rate
25

Auditees
Action Plan

Master rate
should be
updated
correctly.

#C-36

9.2 Laundry slip

On our verification of laundry slips for the month of
february13 and July13 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
9.3 Discard register
As 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
SNB Associates
of 100
Chartered accountant

Audit
Suggestions/
Recommenda
tions

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

Unit must
comply with
SOP

The discard
linen will be
collected on a
daily basis
and will

EHK/Immediately

Page 41

Mahindra Holidays & Resorts India Limited Club Mahindra Puducherry resort
Internal Audit Report for the year 2013-14
S.
No

Audit Observations/ Control Weaknesses

Audit
Suggestions/
Recommenda
tions

same is not maintained by the unit.

9.4 Key record

As 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.

inspected and
discard by the
committee on
a weekly basis
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
approach the
corporate for
Change in the
SOP

Unit must
comply with

From 1st of
april 2013 and

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
Non-compliance with standard operating procedure.

C
Holiday activity
10
10. Cash collection at Holiday Activity
1
As per Holiday Activity SOP, cash settlements for Holiday
Activity bills must be accepted only at the Front office due
SNB Associates
of 100
Chartered accountant

Auditees
Action Plan

HA Manager
Page 42

Mahindra Holidays & Resorts India Limited Club Mahindra Puducherry resort
Internal Audit Report for the year 2013-14
S.
No

Audit Observations/ Control Weaknesses

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.2,67,502.00
However we noted that the holiday activity cash
settlements have been removed from April -2013
10. Discrepancy in Billing register
2
On 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

C1
1

Audit
Suggestions/
Recommenda
tions
SOP

Auditees
Action Plan
the HA Bills
are being
settled in the
room itself.

Unit should
The HA Staff
update register instructed to
properly
update the
registers
regularly and
the Night
auditor is
instructed to
verify the
same every
day.

HA Manager/Night Auditor/Imme

Unit must
ensure that

Chief Engr/FM/

Telephones
On verifying telephones call, we noticed that the unit
does not have the practise of verifying admin calls,

SNB Associates
of 100
Chartered accountant

The present
EPABX is not

Page 43

Mahindra Holidays & Resorts India Limited Club Mahindra Puducherry resort
Internal Audit Report for the year 2013-14
S.
No

Audit Observations/ Control Weaknesses

further we noticed that there is no report available in
SAP for the calls made.

Audit
Suggestions/
Recommenda
tions
telephones are
linked with SAP

Further we noticed that ISD calls can be made.

Auditees
Action Plan
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

C
Accounts & Finance
12
12. Delay in deposit of cash
1
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
SNB Associates
of 100
Chartered accountant

Unit should
ensure that
proper
approvals have
been taken for
the delay in

Since the cash

collection in
the week days
are being
minimum and
also the Bank
Page 44

Mahindra Holidays & Resorts India Limited Club Mahindra Puducherry resort
Internal Audit Report for the year 2013-14
S.
No

Audit Observations/ Control Weaknesses

Audit
Suggestions/
Recommenda
tions
deposit.

Auditees
Action Plan
in which
resort is
having the
account is
20KMs away
from the
resort.
Need to write
to corporate
office for
seeking the
approval for
the deviation
from SOP for
cash deposits.

12. Stock not maintained in SAP

2
Presently, 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
SNB Associates
of 100
Chartered accountant

Unit must
transfer the
stock to cost

Need to take
advise from
the other

FM/CHIEF/F&B Service/01.04.201

Page 45

Mahindra Holidays & Resorts India Limited Club Mahindra Puducherry resort
Internal Audit Report for the year 2013-14
S.
No

Audit Observations/ Control Weaknesses

inventory in SAP in various storage locations.

C
Security
13
13. Double shift working of guards
1
On verification of duty roaster of Security guards for the
month of May13 we noted 71 instances where security
guards have worked for more than 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

Annexure C1 Settlement time vs Checkout time

Reservation Invoice
Departure Dat Departure
SNB Associates
of 100
Chartered accountant

Audit
Suggestions/
Recommenda
tions
center instead
of issue to cost
centre so as to
maintain stock
in SAP

The unit should

ensure that
same security
guard does not
work for more
than one shift.

Settlement

Auditees
Action Plan
resorts and
the corporate
finance team
and also need
to train the
department

This is due to
lack of
providing the
reliving staff
by the vendor.
It is strictly
advised the
vendor to
provide the
reliver

Settlement

HR Manager/Immediately

Delay in
Page 46

Mahindra Holidays & Resorts India Limited Club Mahindra Puducherry resort
Internal Audit Report for the year 2013-14
No.
number
Date
e
Time
Date
Time
Days
161068305 1332000895 01-05-2013 6.00
06:20:41
25-04-2013
10:36:08
161068305 1332000902 01-05-2013 6.00
06:20:41
25-04-2013
11:34:09
160791893 1232004233 29-03-2013 5.00
10:09:36
24-03-2013
22:05:39
160819358 1332000072 07-04-2013 5.00
11:30:47
02-04-2013
17:39:32
161174620 1332002234 08-06-2013 5.00
07:45:52
03-06-2013
20:44:41
160465571 1232000979 21-12-2012 4.00
10:35:08
17-12-2012
13:47:14
160465571 1232000979 21-12-2012 4.00
10:35:08
17-12-2012
13:48:34
160465571 1232000980 21-12-2012 4.00
10:35:08
17-12-2012
13:48:48
160791893 1232004273 29-03-2013 4.00
10:09:36
25-03-2013
18:48:10
160644100 1332001070 04-05-2013 4.00
07:24:35
30-04-2013
12:10:05
160994196 1332001670 23-05-2013 4.00
10:43:05
19-05-2013
14:40:16
160861938 1332004426 18-08-2013 4.00
09:10:16
14-08-2013
08:20:35
160465010 1232001100 24-12-2012 3.00
06:59:19
21-12-2012
10:49:58
160464828 1232001204 27-12-2012 3.00
09:33:45
24-12-2012
12:22:27
160819358 1332000140 07-04-2013 3.00
11:30:47
04-04-2013
17:54:40
160923858 1332000298 11-04-2013 3.00
07:08:56
08-04-2013
10:38:15
160728090 1332000420 14-04-2013 3.00
10:17:11
11-04-2013
19:21:34
161069812 1332000879 27-04-2013 3.00
10:32:07
24-04-2013
21:21:26
161068305 1332001001 01-05-2013 3.00
06:20:41
28-04-2013
22:37:33
161115336 1332001533 17-05-2013 3.00
10:48:52
14-05-2013
21:43:31
161122958 1332001549 18-05-2013 3.00
11:42:05
15-05-2013
15:39:22
161110808 1332001592 20-05-2013 3.00
10:50:42
17-05-2013
22:51:35
161051904 1332001780 25-05-2013 3.00
09:59:42
22-05-2013
10:37:13
161135125 1332001760 24-05-2013 3.00
10:30:18
21-05-2013
12:41:33

6
6
5
5
5
4
4
4
4
4
4
4
3
3
3
3
3
3
3
3
3
3
3
3

Annexure-C2-Water consumption more than prescribed limit

SNB Associates
of 100
Chartered accountant

Page 47

Mahindra Holidays & Resorts India Limited Club Mahindra Puducherry resort
Internal Audit Report for the year 2013-14
Date
2-Aug-13
3-Aug-13
4-Aug-13
5-Aug-13
9-Aug-13
10-Aug12
11-Aug13
12-Aug13
14-Aug13
16-Aug13
17-Aug13
18-Aug13
19-Aug13
24-Aug13
25-Aug13
26-Aug-

Opening meter
Closing meter
Consumption
reading as per
reading as per
quantity as per
register
register
register
160284000
160380000
96000
160380000
160496000
116000
160496000
160616000
120000
160616000
160711000
95000
160945000
161039000
94000
161039000

161156000

117000

161156000

161260000

104000

161260000

161360000

100000

161448000

161541000

93000

161624000

161724000

100000

161724000

161831000

107000

161831000

161930000

99000

161930000

162039000

109000

162304000

162408000

104000

162408000

162524000

116000

162524000

162616000

SNB Associates
of 100
Chartered accountant

Allowed Quantity
As per consent

Excess Quantity
consumed

91000
91000
91000
91000
91000
91000

5000
25000
29000
4000
3000
26000

91000

13000

91000

9000

91000

2000

91000

9000

91000

16000

91000

8000

91000

18000

91000

13000

91000

25000

92000 91000

1000
Page 48

Mahindra Holidays & Resorts India Limited Club Mahindra Puducherry resort
Internal Audit Report for the year 2013-14
13
31-Aug13
1-Sep-13
2-Sep-13
7-Sep-13
8-Sep-13
21-Sep13
22-Sep13
23-Sep13

162914000

163016000

102000

163016000
163123000
163439000
163534000

163123000
163224000
163534000
163651000

107000
101000
95000
117000

164437000

164548000

111000

164548000

164703000

155000

164703000

164830000

127000

91000

11000

91000
91000
91000
91000
91000

16000
10000
4000
26000
20000

91000

64000

91000

36000

Annexure- C3 ID proof not collected from Guest

Invoice
Reservation
Room
Arrival
Departure
No
No
Name
No
Date
Date
1332001
Mrs Amak
964
161155325
124
26-May-13
27-May-13
1332004
111
160977968 Mr, Vinod V
228
02-Aug-13
04-Aug-13
1232000
Ramya
854
160464786 Gopinathan
131
13-12-2012
15-12-2012
1232003
889
160620504 Piyush Sobti
116
16-03-2013
17-03-2013
1332005
602
161518372 Neeraja
142
20-09-2013
22-09-2013
1332004
Nagendra
377
161501241 Prasad
267
11-08-2013
12-08-2013
SNB Associates
of 100
Chartered accountant

Remarks
Valid Govt Id proof not taken
Valid Govt Id proof not taken
Valid Govt Id proof not taken
Valid Govt Id proof not taken
Valid Govt Id proof not taken
Valid Govt Id proof not taken
Page 49

Mahindra Holidays & Resorts India Limited Club Mahindra Puducherry resort
Internal Audit Report for the year 2013-14
1332005
266
1332004
456
1332002
736

161431493 Sunder

269

07-09-2013

09-09-2013 Valid Govt Id proof not taken

161453389 Manoj

269

11-08-2013

15-08-2013 Valid Govt Id proof not taken

161225054 Pritipal Sidhu

221

17-06-2013

19-06-2013 Valid Govt Id proof not taken

Annexure-C4-Corporate ID has not taken

Bookin
Guest
Roo Guest
g
Code
m
1604690 1000315 217 Citibank N.A, TS Pari
30
80
1604682 1000325 106 -, Sahana JV
62
81
SNB Associates
of 100
Chartered accountant

Arrival
2-Dec12
4-Dec12

Dep.Da Main Customer

te
5-Dec- LTH Corporate MHRIL
12
6-Dec- LTH Corporate MHRIL
12

Remarks
Corporate ID has not taken
Corporate ID has not taken
Page 50

Mahindra Holidays & Resorts India Limited Club Mahindra Puducherry resort
Internal Audit Report for the year 2013-14
1604694
46
1608882
64
1608881
22
1610110
69
1609704
92
1610382
38
1608871
21
1610439
84
1610194
58
1611397
74
1612662
45
1613254
19
1613933
12
1612906
46
1614093

1000347
42
1000709
82
1000709
85
1000712
13
1000716
45
1000730
28
1000745
11
1000768
57
1000773
00
1000816
28
1000918
83
1000918
97
1000928
63
1000965
24
1000978

110 -, Hari Prasad

142 -, Melanie Desouza
10024319
143 -, Manali Patel
10024503
136 -, Madhuri Arni
10022069
269 -, Narendra Dubey
158 -, Kedar Bijurkar
220 -, Dinkar Rao
266 -, R. Dhilip kumar
0474
213 Mrs, Subhasree
157 -, Satish
160 Mr, Meganathan
Kumar
266 Ms, Nishchita
Bangera
134 Mr, Arulaazhi
121 Mr, Jaison Joseph
108 Mr, Prabakaran C

SNB Associates
of 100
Chartered accountant

12-Dec12
13-Apr13
13-Apr13
14-Apr13
16-Apr13
22-Apr13
1-May13
13-May13
16-May13
8-Jun13
22-Jul13
22-Jul13
26-Jul13
9-Aug13
15-Aug-

15-Dec12
16-Apr13
16-Apr13
16-Apr13
20-Apr13
24-Apr13
6-May13
16-May13
19-May13
9-Jun-13

LTH Corporate MHRIL

Corporate ID has not taken
LTH Corporate MHRIL
Corporate ID has not taken
LTH Corporate MHRIL
Corporate ID has not taken
LTH Corporate MHRIL
Corporate ID has not taken
LTH Corporate MHRIL
Corporate ID has not taken
LTH Corporate MHRIL
Corporate ID has not taken
LTH Corporate MHRIL
Corporate ID has not taken
LTH Corporate MHRIL
Corporate ID has not taken
LTH Corporate MHRIL
Corporate ID has not taken
LTH Corporate MHRIL
Corporate ID has not taken

24-Jul13
24-Jul13
29-Jul13
11-Aug13
17-Aug-

LTH Corporate MHRIL

Corporate ID has not taken
LTH Corporate MHRIL
Corporate ID has not taken
LTH Corporate MHRIL
Corporate ID has not taken
LTH Corporate MHRIL
LTH Corporate MHRIL

Corporate ID has not taken

Corporate ID has not taken
Page 51

Mahindra Holidays & Resorts India Limited Club Mahindra Puducherry resort
Internal Audit Report for the year 2013-14
37
1613324
71

72

13
15-Aug13

145 Ms Garima Kakkar

Annexure C5- Tax portion redeemed on coupons

Reservatio Invoice
Reservation Roo
Arrival
n No
number
No.
m
date
161037042

1332001209

161037042

128

161599011

1332004918

161599011

109

161249119

1332002814

161249119

256

161116195

1332001996

161116195

122

20-Jun-13
26-May13

161201760

1332002837

161201760

251

21-Jun-13

161261863

1332002927

161261863

135

22-Jun-13

161574232

1232003721

160878273

234

160812958

1232003156

160812958

129

160783688

1232003263

160783688

242

160811086

1232003327

160811086

104

160832927

1232003339

160832927

213

9-Mar-13
19-Feb13
23-Feb13
24-Feb13
25-Feb13

SNB Associates
of 100
Chartered accountant

1-May-13
27-Aug13

13
18-Aug- LTH Corporate MHRIL
13

Corporate ID has not taken

Depart
Tax
ure
Amount]
5-May13
505.57
29-Aug13
66.44
22-Jun13
326.54
28-May13
51.00
23-Jun13
126.39
25-Jun13
17.20
11-Mar13
41.62
22-Feb13
94.86
25-Feb13
94.86
27-Feb13
94.86
27-Feb13
94.86
Page 52

Mahindra Holidays & Resorts India Limited Club Mahindra Puducherry resort
Internal Audit Report for the year 2013-14
160806129

1232003352

160806129

139

160813124

1232003414

160813124

223

160828310

1232003420

160828310

124

160830847
160799626
160862478

1232003425
1232003475
1232003641

160830847
160799626
160862478

236
260
128

160878193

1232003722

160878193

235

160909117

1232003788

160909117

232

160906649

1232003831

160906649

254

160869338

1232003980

160879438

243

AnnexureInvoice
No
1332002
928
1332004

C-6- Venue
Reservati
on No
16120915
1
16146691

SNB Associates
of 100
Chartered accountant

24-Feb13
27-Feb13
27-Feb13
27-Feb13
1-Mar-13
6-Mar-13
9-Mar-13
12-Mar13
13-Mar13
17-Mar13

27-Feb13

94.86

2-Mar-13

94.86

2-Mar-13

94.86

2-Mar-13
3-Mar-13
9-Mar-13
11-Mar13
13-Mar13
16-Mar13
19-Mar13

94.86
94.86
94.86

complementary certificate not collected from

Roo
Arrival
Departure
m
Name
Date
Date
Purushotham
149 Reddy
23-Jun-13
25-Jun-13
213 Haris
18-Aug20-Aug-13

94.86
94.86
94.86
94.86

Guest
Remarks
Original Coupon not collected from
Guest
Original Coupon not collected from
Page 53

Mahindra Holidays & Resorts India Limited Club Mahindra Puducherry resort
Internal Audit Report for the year 2013-14
660
1332005
081
1332005
792
1232003
660
1232004
029
1232004
088
1332002
845
1332003
359
1332002
708
1332001
996
1332004
111
1332004
011
1332003
744
1332003
741
1332003
366

6
16152693
8
16170711
3
16062128
6
16088697
6
16047384
4
16119584
1
16090851
5
16119720
6
16111619
5
16097796
8
16137183
9
16143709
4
16092849
3
16126288
2

SNB Associates
of 100
Chartered accountant

13
111 Poonacha
113 Viswanathan
140 Deepak
256 Rajesh
220 Somashekar
Deepak
109 Agarwal
111 Srinivas
224 Sanjay Nahir
122 Suresh Kumar
228 Vinod

1-Sep-13
25-Sep13

3-Sep-13
27-Sep-13

7-Mar-13
18-Mar13
20-Mar13

20-Mar-13

21-Jun-13

23-Jun-13

8-Jul-13

9-Jul-13

16-Jun-13
26-May13
2-Aug-13

9-Mar-13

22-Mar-13

18-Jun-13
28-May-13
4-Aug-13

144 Arun Kumar

Santhanakrishn
153 an K

29-Jul-13

31-Jul-13

21-Jul-13

23-Jul-13

124 Bharath

20-Jul-13

22-Jul-13

8-Jul-13

10-Jul-13

103 Pravin Kumar

Guest
Original
Guest
Original
Guest
Original
Guest
Original
Guest
Original
Guest
Original
Guest
Original
Guest
Original
Guest
Original
Guest
Original
Guest
Original
Guest
Original
Guest
Original
Guest
Original
Guest

Coupon not collected from

Coupon not collected from
Coupon not collected from
Coupon not collected from
Coupon not collected from
Coupon not collected from
Coupon not collected from
Coupon not collected from
Coupon not collected from
Coupon not collected from
Coupon not collected from
Coupon not collected from
Coupon not collected from
Coupon not collected from
Page 54

Mahindra Holidays & Resorts India Limited Club Mahindra Puducherry resort
Internal Audit Report for the year 2013-14
1332005 16163402
26-Sep836
4 260 Murtuza Ali
13
1332005 16122846
25-Sep805
2 162 Ramalinga K
13
1332005 16149325
090
2 151 Suchitha V
1-Sep-13
1332004 16153161
25-Aug867
3 268 Suresh
13
1332004 16157106
21-Aug726
8 228 Sugumar
13
1332004 16143580
18-Aug638
6 227 Jiji Varghese
13
1332004 16147606
Vaishnavi
225
1 213 Reddy
6-Aug-13
1232003 16074180
643
0 210 Vaidyanathan
7-Mar-13
Annexure-C-7-Forms not submitted
Bookin
Roo Guest
Arrival
Dep.Date
g
m
1605718 268 Himanshu
17-01-2013 20-01-2013
37
1605718 268 Jae yong lin
17-01-2013 20-01-2013
37
1605718 268 Junyoung Kim
17-01-2013 20-01-2013
37
1608811 153 Danun Woo
31-03-2013 03-04-2013
52
1612520 138 Yeong-show Yang
18-06-2013 19-06-2013
64
SNB Associates
of 100
Chartered accountant

28-Sep-13
27-Sep-13
3-Sep-13
27-Aug-13
23-Aug-13
20-Aug-13
8-Aug-13
9-Mar-13

Original
Guest
Original
Guest
Original
Guest
Original
Guest
Original
Guest
Original
Guest
Original
Guest
Original
Guest

Coupon not collected from

Coupon not collected from
Coupon not collected from
Coupon not collected from
Coupon not collected from
Coupon not collected from
Coupon not collected from
Coupon not collected from

Page 55

Mahindra Holidays & Resorts India Limited Club Mahindra Puducherry resort
Internal Audit Report for the year 2013-14
1613076
26
1613076
26
1613076
25
1613076
25
1613076
25
1613076
27
1613076
27
1613076
27
1613076
28
1613076
28
1613076
28
1613076
28
1614549
00
1614644
75

117 Ms Hyang min

24-06-2013

26-06-2013

117 Ms sang Min

24-06-2013

26-06-2013

214 Ms, SANGHEE

JEON
214 Ms Euijin

24-06-2013

26-06-2013

24-06-2013

26-06-2013

214 Master Yeonwoo

24-06-2013

26-06-2013

215 ms, SANGHEE

JEON
215 Ms ji hye jang

24-06-2013

26-06-2013

24-06-2013

26-06-2013

215 Master su chan

yang
217 Master, Ms,
sangee Jeon
217 Master Ga Yeon

24-06-2013

26-06-2013

24-06-2013

26-06-2013

24-06-2013

26-06-2013

217 Master Na Yeon

24-06-2013

26-06-2013

217 Master Bo Min

24-06-2013

26-06-2013

156 Mr, Rafaeol Nobre

25-07-2013

27-07-2013

157 Mr, Yutaka

Matsubara

04-08-2013

05-08-2013

SNB Associates
of 100
Chartered accountant

Page 56

Mahindra Holidays & Resorts India Limited Club Mahindra Puducherry resort
Internal Audit Report for the year 2013-14

Annexure-C-8-Wrong Nationality Updated

Bookin
Roo
Guest
Arrival
Dep.Dat
g
m
e
1607266
146 Mr, Nellie
04-0205-0213
2013
2013
1606399
125 Nirmalan
12-0215-0219
2013
2013
1607602
164 Mr, Deepak Maggon
24-0226-0268
2013
2013
1608449
104 Ms, NGUYEN THI
04-0306-0347
THANH THAO
2013
2013
1606740
159 Vijayaraghavan
12-0315-0359
2013
2013
1609675
207 Raju, M.V
31-0301-0482
2013
2013
1609084
156 Kulappura, Ranjith
08-0411-0415
2013
2013
1611550
104 Dhivakaran
29-0501-0659
2013
2013
1612083
127 Vinay
03-0606-0648
2013
2013
1612072
209 Aditya
08-0612-0685
2013
2013
1611100
124 Shyam
10-0615-06SNB Associates
of 100
Chartered accountant

Main Customer

Country
Updated
Samoa,
America
United
Kingdom
Mauretania

Country To be
updated
India

10/25/33 Years

France

India

10/25/33 Years

Utd.Arab Emir.

India

10/25/33 Years

Bahrain

India

10/25/33 Years

India

10/25/33 Years

United
Kingdom
Japan

10/25/33 Years

Russian Fed.

India

10/25/33 Years

United
Kingdom
Singapore

India

CMH LTH 10/25/33 Years

MHRIL
CMH LTH 10/25/33 Years
MHRIL
ZEST LTH 10 Years ZEST
CMH LTH
MHRIL
CMH LTH
MHRIL
CMH LTH
MHRIL
CMH LTH
MHRIL
CMH LTH
MHRIL
CMH LTH
MHRIL
CMH LTH
MHRIL
CMH LTH

10/25/33 Years

India
India

India

India
Page 57

Mahindra Holidays & Resorts India Limited Club Mahindra Puducherry resort
Internal Audit Report for the year 2013-14
39
1610510
84

2013
15-062013

213 NS, Sridhar

Annexure-C-9-PAN card not collected

Invoice
Reservation Roo
Room
number
No.
m
type

2013 MHRIL
17-06- CMH LTH 10/25/33 Years
2013 MHRIL

Name 1

Arrival
date

1232000878

160556427

109 STU

ZEST LTH 10 Years ZEST

13-Dec-12

1232001157

160601569

211 STU

21-Dec-12

1232001374

160467202

207 STU

ZEST LTH 10 Years ZEST

CMH LTH 10/25/33 Years
MHRIL

1232001246

160465643

217 STU

ZEST LTH 10 Years ZEST

23-Dec-12

1232001357

160468185

133 STU

23-Dec-12

1232001608

160461857

101 STU

1232002208

160692035

232 STU

1232003827

160920389

215 STU

ZEST LTH 10 Years ZEST

CMH LTH 10/25/33 Years
MHRIL
GENERIC - OTH
CUSTOMERS
GENERIC - OTH
CUSTOMERS

1332002435

161169080

206 STU

ZEST LTH 10 Years ZEST

06-Jun-13

SNB Associates
of 100
Chartered accountant

22-Dec-12

01-Jan-13
17-Jan-13
15-Mar-13

Mauretania

India

Depart
ure
15-Dec12
23-Dec12
29-Dec12
26-Dec12
28-Dec12
04-Jan13
21-Jan13
15-Mar13
09-Jun13

Page 58

Mahindra Holidays & Resorts India Limited Club Mahindra Puducherry resort
Internal Audit Report for the year 2013-14

Annexure-C-10-Advance not collected from the guest

Reservatio Invoice
Room
Arrival
Departure
n No
No
Name
No
Date
Date
1332000
161013962
446 Amit Agarval
269
11-Apr-13
12-Apr-13
1332000
161022315
662 Siva
103
16-Apr-13
18-Apr-13
1332000
161042161
671 Vanaja
136
17-Apr-13
18-Apr-13
1332001
161159602
789 Krish
203
20-May-13
22-May-13
1332001
161159605
899 Ganesh
105
24-May-13
25-May-13
SNB Associates
of 100
Chartered accountant

Remarks
Advance not
collected
Advance not
collected
Advance not
collected
Advance not
collected
Advance not
collected
Page 59

Mahindra Holidays & Resorts India Limited Club Mahindra Puducherry resort
Internal Audit Report for the year 2013-14
161155200
161158582
161255842
161420454
161409985
161419299
161452582
161179153
161171284
161164932
161587097
161673486
161697674
161708698
161684154

1332002
225
1332002
215
1332002
565
1332003
614
1332003
590
1332003
811
1332003
789
1332004
030
1332004
028
1332004
760
1332005
165
1332005
346
1332005
475
1332005
544
1332005

SNB Associates
of 100
Chartered accountant

Sean Bout
Debasis
Mohapatra

252

31-May-13

3-Jun-13

112

1-Jun-13

3-Jun-13

H Kantha

137

11-Jun-13

12-Jun-13

Naidu

101

16-Jul-13

19-Jul-13

Babu
Yashpal
Chopra

268

18-Jul-13

19-Jul-13

125

22-Jul-13

26-Jul-13

Shravan
Soumya
Kannan
Subha
Padmanahan

203

23-Jul-13

24-Jul-13

124

30-Jul-13

1-Aug-13

123

30-Jul-13

1-Aug-13

Claire Elson
Kumar
Gautham

110

23-Aug-13

24-Aug-13

203

3-Sep-13

6-Sep-13

Sakthivel
Pnakaj
Sharma

232

10-Sep-13

11-Sep-13

105

15-Sep-13

17-Sep-13

Ravichandra
Buliraju

113
263

17-Sep-13
21-Sep-13

19-Sep-13
22-Sep-13

Advance not
collected
Advance not
collected
Advance not
collected
Advance not
collected
Advance not
collected
Advance not
collected
Advance not
collected
Advance not
collected
Advance not
collected
Advance not
collected
Advance not
collected
Advance not
collected
Advance not
collected
Advance not
collected
Advance not
Page 60

Mahindra Holidays & Resorts India Limited Club Mahindra Puducherry resort
Internal Audit Report for the year 2013-14

161598804

641
1332005
701 Monika

163

22-Sep-13

collected
Advance not
24-Sep-13 collected

Annexure-C-11-Guest Fee Charges not collected from the guest

Reservatio Invoice
Room Arrival
Departure Amou
n No
No
Guest Name
No
Date
Date
nt
3513461
161344385
77 Shanthanu
105 07-07-2013 09-07-2013
1000
1332000 Malarselvi
160928397
405 Karthik
105 09-04-2013 11-04-2013
1000
1232001
160588376
122 Malini Padma
139 20-12-2012 22-12-2012
1000
1332003 Sushila
161356949
231 Gopalakrishna
124 04-07-2013 06-07-2013
1000
1232002 Arvind
160752350
639 Muruganadam
110 05-02-2013 06-02-2013
500
Grand
Total
4500

SNB Associates
of 100
Chartered accountant

Page 61

Mahindra Holidays & Resorts India Limited Club Mahindra Puducherry resort
Internal Audit Report for the year 2013-14

Annexure-C-12-Extra Bed Charges not charged

Invoice
Reservati Roo
Departure
Amount
Actual
Differenc
No
on No
m No Arrival Date
Date
Charged
Charge
e
1332003 16081196
269
5
250
05-07-2013
07-07-2013
500.00
1000.00
500.00
1232002 16074408
996
9
256
16-02-2013
18-02-2013
500.00
1000.00
500.00
1232004 16062731
456
6
215
27-03-2013
30-03-2013
500.00
1500.00
1000.00
1232003 16081320
808
3
228
10-03-2013
12-03-2013
0.00
1000.00
1000.00
1332001 16111753
410
8
151
10-05-2013
12-05-2013
0.00
1000.00
1000.00
1332005 16170032
861
2
253
27-09-2013
29-09-2013
500.00
1000.00
500.00
1232001 16046650
937
1
250
11-01-2013
14-01-2013
1000.00
1500.00
500.00
1232004 16078897
474
2
149
27-03-2013
30-03-2013
1000.00
1500.00
500.00
1232004 16094522
227
25-03-2013
28-03-2013
1000.00
1500.00
500.00
SNB Associates
of 100
Chartered accountant

Page 62

Mahindra Holidays & Resorts India Limited Club Mahindra Puducherry resort
Internal Audit Report for the year 2013-14
312
1332000
974
1232001
037
1232001
439
1332003
942
1332004
853

7
16107515
6
16056298
1
16046654
8
16099808
76
16144204
3

204

26-04-2013

28-04-2013

1000.00

1500.00

500.00

257

17-12-2012

19-12-2012

1000.00

1500.00

500.00

250

29-12-2012

30-12-2012

0.00

2000.00

2000.00

208

26-07-2013

29-07-2013

1000.00

1500.00

500.00

217

24-08-2013

26-08-2013

0.00

1000.00

1000.00

Grand Total

10500.00

Annexure-C-13- Discrepancy in Housekeeping & Front Office pax records

Room
PAX As
PAX as
No
Date
per HK
per FO
06-07101
2013
4
3
07-07101
2013
4
3
SNB Associates
of 100
Chartered accountant

Page 63

Mahindra Holidays & Resorts India Limited Club Mahindra Puducherry resort
Internal Audit Report for the year 2013-14
101
101
101
250
250
223
223
223
223
144
144
144
115
115
106

12-072013
16-072013
23-072013
05-072013
12-072013
02-072013
05-072013
08-072013
11-072013
06-072013
07-072013
23-072013
20-072013
21-072013
02-09-

Vacant

Vacant

Vacant

Vacant

Vacant

Vacant

Vacant

2
3 Vacant
2 Vacant

Vacant

2
2 Vacant
2 Vacant

Vacant

SNB Associates
of 100
Chartered accountant

3
2
Page 64

Mahindra Holidays & Resorts India Limited Club Mahindra Puducherry resort
Internal Audit Report for the year 2013-14

106
106
106
106
106
121
121

2013
06-092013
09-092013
18-092013
24-092013
26-092013
04-092013
07-092013

Vacant

Vacant

4
3 Vacant
2 Vacant
4 Vacant

Vacant

Vacant

Annexure-C-14 - Menu rate Vs Charged rate

Menu
Charge Present
Qnty
Short/Excess
POS
Description
rates
d rate
Master rate
Billed
charged
Hitide WHISKY JW BLACK LABEL
300
225
300
12
900
z
750 ML
Hitide
CHILLY MOCKER
150
175
150
15
-375
z
Hitide LUXARDO SAMBUCA DEI
199
150
199
11
539
z
CESARI 750
Seash ORANGE JUICE
90
100
90
5
50
elz
GLASS(preserved)
Seash PINEAPPLE JUICE
90
100
90
2
20
SNB Associates
of 100
Chartered accountant

Page 65

Mahindra Holidays & Resorts India Limited Club Mahindra Puducherry resort
Internal Audit Report for the year 2013-14
elz

GLASS(preserved)

Items not available in master

Outlet

Description
Lassi
Hightidez Sweet/Salt

Menu
rate
100

Hightidez Cold Coffee

120

Hightidez Milkshake

120

Annexure-C-15-Reprint Bills
Tax
Invoice
No of times
year
num
reprinted
32010440
2013
8
32010580
2013
5
32010669
2013
3
SNB Associates
of 100
Chartered accountant

Ticket
number
2
2
4

Last time of
Delay(d
Date in reprint
ays)
01-Jan1249
13
08-Feb-13
38
13-Jan41483
13
17-Jan-13
4
23-Jan65346
13
24-Jan-13
1

Outlet
SEA
SHELLZ
SEA
SHELLZ
SEA
SHELLZ

Pay
mode
CASH
CASH
CASH

Amou
nt
2241.
74
2876.
27
307.7
2
Page 66

Mahindra Holidays & Resorts India Limited Club Mahindra Puducherry resort
Internal Audit Report for the year 2013-14
2013
2013
2013
2013
2013
2013
2013
2013
2013
2013
2013
2013
2013
2013
2013

32020324
5
32020327
0
32011289
3
32020113
1
32011113
5
32020745
1
32011537
5
32020189
3
32020190
3
32010442
2
32010442
8
32020190
6
32020191
2
32010445
4
32020191

SNB Associates
of 100
Chartered accountant

90560

91616

247183

345783

614612

729378

729969

56

1116

1234

1586

1927

2384

1
1

2780
2896

02-Feb13
02-Feb13
26-Mar13
22-Apr13
09-Jul13
22-Aug13
22-Aug13
01-Jan13
01-Jan13
01-Jan13
01-Jan13
01-Jan13
01-Jan13
01-Jan13
01-Jan-

03-Feb-13

1 HITIDZ

CASH

593.4

03-Feb-13

1 HITIDZ
SEA
1 SHELLZ

CASH

97.65
150.2
5

1 HITIDZ
SEA
1 SHELLZ

CASH

CASH

23-Aug-13

1 HITIDZ
SEA
1 SHELLZ

01-Jan-13

0 HITIDZ

CASH

01-Jan-13

CASH

01-Jan-13

0 HITIDZ
SEA
0 SHELLZ
SEA
0 SHELLZ

01-Jan-13
01-Jan-13

27-Mar-13
23-Apr-13
10-Jul-13
23-Aug-13

01-Jan-13

01-Jan-13
01-Jan-13

CASH

CASH

CASH

93.66
2193.
49
195.2
8
196.3
4

CASH

97.65
224.4
6
3906.
55

CASH

3335

0 HITIDZ

CASH

0 HITIDZ
SEA
0 SHELLZ
0 HITIDZ

CASH

195.3
1412.
36
5000.
38
2755.

CASH
CASH

Page 67

Mahindra Holidays & Resorts India Limited Club Mahindra Puducherry resort
Internal Audit Report for the year 2013-14

2013
2013
2013
2013
2013

7
32020193
5
32010455
2
32020194
2
32020195
0
32020195
2

3223

4822

5154

5601

5993

13
01-Jan13
02-Jan13
02-Jan13
02-Jan13
02-Jan13

04
01-Jan-13

CASH

02-Jan-13

0 HITIDZ
SEA
0 SHELLZ

02-Jan-13

0 HITIDZ

CASH

02-Jan-13

0 HITIDZ

CASH

02-Jan-13

0 HITIDZ

CASH

CASH

195.3
195.3
3
1377.
52
1251.
3
1839.
26

Annexure-C-16-Void Bills
Room
SEA
SHELLZ
SEA
SHELLZ
SEA
SHELLZ
SEA
SHELLZ

Invoice
3201044
24
3201044
19
3201047
24
3201069
79

SNB Associates
of 100
Chartered accountant

Date in
01-Jan13
01-Jan13
03-Jan13
28-May13

Amount
(Rs.)

Mode of
settlem
ent

Remarks

8594

CARGO

Bill not available

3305

CARGO

Bill not available

803

CARGO

240

Cash

Bill not available

Original bill not
available

Page 68

Mahindra Holidays & Resorts India Limited Club Mahindra Puducherry resort
Internal Audit Report for the year 2013-14

Annexure-C-17-Cash Settlement
Room
SEA
SHELLZ
SEA
SHELLZ
HITIDZ
HITIDZ
HITIDZ

Invoice
32010186
7
32011291
4
32020277
5
32020305
9
32020126
2

SNB Associates
of 100
Chartered accountant

Date in

Start
time

End
time

Total

Payment
F.

Employee name

Delay

16-Apr-13

14:11:17

22:41:43

2,264.24

CASH

MRITYUNJAY MISHRA

009:30:74

26-Mar-13

10:10:41

18:25:30

210.36

CASH

MRITYUNJAY MISHRA

008:15:11

19-Jan-13

15:05:46

22:35:03

468.35

CASH

AJITH

007:29:17

26-May-13

15:52:54

22:47:53

192.84

CASH

KAJAN

007:05:01

19-Dec-12

14:24:32

21:23:10

97.65

CASH

AJITH

007:01:42
Page 69

Mahindra Holidays & Resorts India Limited Club Mahindra Puducherry resort
Internal Audit Report for the year 2013-14
SEA
SHELLZ
SEA
SHELLZ
SEA
SHELLZ
SEA
SHELLZ
SEA
SHELLZ
SEA
SHELLZ
HITIDZ
SEA
SHELLZ
HITIDZ
SEA
SHELLZ
SEA
SHELLZ
SEA
SHELLZ
SEA
SHELLZ
SEA
SHELLZ
SEA

32011162
6
32011162
7
32011192
8
32010898
5
32010616
9
32010123
1
32020777
3
32010660
6
32020444
7
32011088
4
32011076
6
32010221
2
32011318
5
32010517
4
32010858

SNB Associates
of 100
Chartered accountant

16-Mar-13

13:35:08

19:12:06

210.36

CASH

DEEPAK KUMAR

006:23:62

16-Mar-13

13:33:26

19:15:36

210.36

CASH

DEEPAK KUMAR

006:18:50

18-Mar-13

18:10:04

23:26:59

180.31

CASH

SARAVANAN

005:17:05

16-Jun-13

16:02:06

21:07:22

504.8

CASH

ASWATH KUMAR

005:05:16

16-Jan-13

12:04:43

15:58:49

144.24

CASH

DEEPAK KUMAR

004:06:14

03-Dec-12

12:38:28

16:04:10

112.24

CASH

ASWATH KUMAR

003:26:18

26-Aug-13

14:01:47

16:37:33

468.18

CASH

AJITH

003:24:94

21-Jan-13

9:28:19

12:51:13

314.92

CASH

SARAVANAN

003:23:06

01-Mar-13

19:06:35

21:46:30

3,670.64

CASH

KAJAN

003:20:05

08-Mar-13

12:54:12

15:37:04

250.02

CASH

SARAVANAN

003:17:48

06-Mar-13

17:54:29

20:37:22

330.56

CASH

SARAVANAN

003:17:47

20-Apr-13

15:30:01

18:41:44

330.53

CASH

ASWATH KUMAR

003:12:17

01-Aug-13

19:56:30

22:46:23

2,732.98

CASH

SARAVANAN

003:10:07

16-May-13
10-Jun-13

8:29:25
20:18:01

11:20:21
23:26:53

540.86
14,471.0

CASH
CASH

DEEPAK KUMAR
MRITYUNJAY MISHRA

003:09:84
003:09:08
Page 70

Mahindra Holidays & Resorts India Limited Club Mahindra Puducherry resort
Internal Audit Report for the year 2013-14
SHELLZ
SEA
SHELLZ
SEA
SHELLZ
SEA
SHELLZ
SEA
SHELLZ

1
32011586
9
32010207
4
32010947
1
32011163
4

3
26-Aug-13

13:21:53

16:16:59

269.26

CASH

KAMALAKANNAN

003:05:94

19-Apr-13

18:46:29

21:41:03

336.53

CASH

DEEPAK KUMAR

003:05:26

21-Feb-13

15:18:06

18:14:29

676.72

CASH

SARAVANAN

003:04:57

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
SEA
SHELLZ
SEA
SHELLZ
SEA
SHELLZ
SEA
SHELLZ
HITIDZ
HITIDZ
SEA
SHELLZ
SEA
SHELLZ

Invoice
Date in
Total
32011209
20-Mar7
13
418.3
32010751
01-Jun6
13
745.19
32011245
6 25-Jul-13
721.14
32010453
02-Jan- 3,786.3
9
13
5
32020237
10-Jan7
13
110.2
32020815
02-Sep2
13
53.85
32010625
16-Jan0
13
180.31
32011162
16-Mar2
13
865.45

SNB Associates
of 100
Chartered accountant

Payment
F.

Start
time

CARGO

10:23:07

CARGO

10:48:16

CARGO

10:42:56

CARGO

13:53:20

CARGO

13:41:25

CARGO

14:46:32

CARGO

15:32:44

CARGO

16:52:26

End
time
23:05:3
8
23:36:0
4
22:50:1
6
23:58:1
8
22:35:0
0
22:39:2
9
23:32:4
4

Employee name
DEEPAK KUMAR
DEEPAK KUMAR
SARAVANAN
DEEPAK KUMAR
AJITH
AJITH
SARAVANAN

0:17:09 SARAVANAN

Delay
013:17:6
9
013:12:5
2
012:07:2
0
010:05:0
2
009:06:4
5
008:07:4
3
008:00:0
0
007:25:1
7
Page 71

Mahindra Holidays & Resorts India Limited Club Mahindra Puducherry resort
Internal Audit Report for the year 2013-14
SEA
SHELLZ
SEA
SHELLZ
SEA
SHELLZ
SEA
SHELLZ
SEA
SHELLZ
SEA
SHELLZ
HITIDZ
HITIDZ
SEA
SHELLZ
SEA
SHELLZ
SEA
SHELLZ

32011042
6
32011213
4
32010916
5
32010368
5
32010344
1
32010483
5
32020399
4
32020430
3
32010602
4
32011298
2
32011250
3

02-Jul-13
21-Jul-13
18-Jun13
02-May13
24-Dec12
12-May13
19-Feb13
25-Feb13
15-Jan13
26-Mar13
23-Mar13

1,243.9
7 CARGO

15:16:42

336.53 CARGO
1,168.2
6 CARGO

12:24:31

480.76 CARGO

15:58:37

144.24 CARGO

19:07:04

576.91 CARGO

16:42:21

537.3 CARGO

16:48:33

438.6 CARGO

14:54:51

144.24 CARGO

10:29:23

240.4 CARGO

20:00:37

420.71 CARGO

13:52:21

15:33:49

22:36:1
4
19:41:2
5
22:49:0
4
22:50:5
1
0:47:58
22:32:3
3
22:53:5
8
20:08:5
7
15:20:3
5
23:31:0
3
18:21:3
1

SARAVANAN
ASWATH KUMAR
ASWATH KUMAR
SARAVANAN
ASWATH KUMAR
SARAVANAN
AJITH
KAJAN
DEEPAK KUMAR
SARAVANAN
MRITYUNJAY
MISHRA

007:20:2
8
007:17:0
6
007:15:1
5
007:08:4
6
006:19:8
6
006:10:8
8
006:05:2
5
005:14:0
6
005:09:6
8
004:30:7
4
004:29:1
0

Annexure-C19-Discounts ON OTH
Outlet TPV bill
Hitidez
SeaSh

Main customer

3202045 GENERIC - OTH

27 CUSTOMERS
3201004 GENERIC - OTH

SNB Associates
of 100
Chartered accountant

Date

Description

23-Jun-13 MOCKTAIL OF THE DAY

05-Apr-13 PACKED DRINKING

Unit
price

150.00

Qt
y
2
1

Net
Amount

Discou Excess/S
nt
hort

20.00%
240.00
60.00
20.00%

Page 72

Mahindra Holidays & Resorts India Limited Club Mahindra Puducherry resort
Internal Audit Report for the year 2013-14
elz
SeaSh
elz
SeaSh
elz
SeaSh
elz
SeaSh
elz
SeaSh
elz
SeaSh
elz
SeaSh
elz
SeaSh
elz
SeaSh
elz
SeaSh
elz
SeaSh
elz
SeaSh
elz
SeaSh
elz
SeaSh
elz

94
3201022
58
3201022
58
3201023
85
3201023
85
3201023
85
3201024
23
3201024
23
3201024
23
3201024
23
3201047
61
3201061
24
3201061
69
3201061
69
3201064
05

CUSTOMERS
GENERIC - OTH
CUSTOMERS
GENERIC - OTH
CUSTOMERS
GENERIC - OTH
CUSTOMERS
GENERIC - OTH
CUSTOMERS
GENERIC - OTH
CUSTOMERS
GENERIC - OTH
CUSTOMERS
GENERIC - OTH
CUSTOMERS
GENERIC - OTH
CUSTOMERS
GENERIC - OTH
CUSTOMERS
GENERIC - OTH
CUSTOMERS
GENERIC - OTH
CUSTOMERS
GENERIC - OTH
CUSTOMERS
GENERIC - OTH
CUSTOMERS
GENERIC - OTH
CUSTOMERS

SNB Associates
of 100
Chartered accountant

WATER
PANEER TIKKA BUTTER
20-Apr-13
MASALA
20-Apr-13 PLAIN ROTI
21-Apr-13 VEG SANDWICH
21-Apr-13 COFFEE
21-Apr-13 CORN
21-Apr-13 PLAIN MISSI ROTI
21-Apr-13 KUMBH HARA PYAZA
21-Apr-13 JEERA PULAO
21-Apr-13 CURD RICE
11-May13
22-May13
23-May13
23-May13
24-May13

TEA
TEA
COFFEE
TEA
HAKKA NOODLES

60.00

340.00

80.00

175.00

75.00

40.00

90.00

275.00

175.00

160.00

75.00

75.00

75.00

75.00

250.00

1
4
2
2
1
2
1
1
1
4
1
1
1
1

48.00

272.00

256.00

280.00

120.00

32.00

144.00

220.00

140.00

128.00

240.00

60.00

60.00

60.00

200.00

20.00%
20.00%
20.00%
20.00%
20.00%
20.00%
20.00%
20.00%
20.00%
20.00%
20.00%
20.00%
20.00%
20.00%
Page 73

12.00

68.00

64.00

70.00

30.00

8.00

36.00

55.00

35.00

32.00

60.00

15.00

15.00

15.00

50.00

Mahindra Holidays & Resorts India Limited Club Mahindra Puducherry resort
Internal Audit Report for the year 2013-14
SeaSh
elz
SeaSh
elz
SeaSh
elz
SeaSh
elz
SeaSh
elz

3201064
05
3201079
65
3201079
65
3201079
65
3201079
65

GENERIC - OTH
CUSTOMERS
GENERIC - OTH
CUSTOMERS
GENERIC - OTH
CUSTOMERS
GENERIC - OTH
CUSTOMERS
GENERIC - OTH
CUSTOMERS

24-MayCURD RICE
13

160.00

275.00

350.00

250.00

200.00

05-Jun-13 ZESTY CHICKEN 65

05-Jun-13 CHICKEN LOLLIPOP
05-Jun-13 HAKKA NOODLES
05-Jun-13

VEGETABLE FRIED
RICE

1
1
1
1
1

128.00

220.00

280.00

200.00

160.00

20.00%
20.00%
20.00%
20.00%
20.00%

Annexure-C20-Discount given on fun dining coupon

Date in
24-Feb-13
25-Feb-13
26-Feb-13
27-Feb-13
28-Feb-13
01-Mar13

Ticket N. Description
3201099
02
3201099
82
3201100
66
3201101
46
3201101
74
3201102
31

ALL THREE MEAL

ADULT
TWO MEAL ADULT
ALL THREE MEAL
ADULT
TWO MEAL ADULT
ALL THREE MEAL
ADULT
ALL THREE MEAL
ADULT

SNB Associates
of 100
Chartered accountant

Unit Price

Quantit
y

1,035.00

690.00

1,035.00

690.00

1,035.00

1,035.00

Tax
Base

1,552.50

1,035.00

1,552.50

1,035.00

1,552.50

1,552.50

Discount Short
(%)
collection
25%
25%
25%
25%
25%
25%

517.50

345.00

517.50

345.00

517.50

517.50
Page 74

32.00

55.00

70.00

50.00

40.00

Mahindra Holidays & Resorts India Limited Club Mahindra Puducherry resort
Internal Audit Report for the year 2013-14
08-Mar13
07-Mar13
16-Mar13
17-Mar13
15-Apr-13
16-Apr-13
17-Apr-13
21-Apr-13
21-Apr-13
23-Apr-13
26-May13
27-May13
29-May13
14-Jul-13
15-Jul-13

3201109
02
3201108
55
3201115
82
3201117
84
3201017
58
3201018
53
3201019
10
3201023
45
3201023
47
3201025
73
3201066
40
3201067
93
3201070
94
3201115
66
3201116

ALL THREE MEAL

ADULT
TWO MEAL ADULT
ALL THREE
ADULT
ALL THREE
ADULT
ALL THREE
ADULT
ALL THREE
ADULT
ALL THREE
ADULT

MEAL
MEAL
MEAL
MEAL
MEAL

1,035.00

14

690.00

15

1,035.00

1,035.00

1,035.00

1,035.00

1,035.00

TWO MEAL ADULT

690.00

TWO MEAL ADULT

690.00

TWO MEAL ADULT

690.00

1,035.00

1,035.00

ALL THREE MEAL

ADULT
ALL THREE MEAL
ADULT
TWO MEAL ADULT
ALL THREE MEAL
ADULT
ALL THREE MEAL

SNB Associates
of 100
Chartered accountant

690.00

1,035.00

1,035.00

10,867.50

7,762.50

3,105.00

3,105.00

3,105.00

3,105.00

3,105.00

2,070.00

1,035.00

3,105.00

2,328.75

2,328.75

1,552.50

3,105.00

25%
25%
25%
25%
25%
25%
25%
25%
25%
25%
25%
25%
25%
25%
25%

3,622.50

2,587.50

1,035.00

1,035.00

1,035.00

1,035.00

1,035.00

690.00

345.00

1,035.00

776.25

776.25

517.50

1,035.00

Page 75

Mahindra Holidays & Resorts India Limited Club Mahindra Puducherry resort
Internal Audit Report for the year 2013-14
30-Aug13

12 ADULT
3201161 ALL THREE MEAL
50 ADULT

Annexure-C-21-Guest offered Fun dining

Date in
Ticket N.
Remarks
08-Dec-12
320101579 Member guest
15-Dec-12
320102274 Member guest
15-Dec-12
320102247 Member guest
15-Dec-12
320102247 Member guest
16-Dec-12
320102432 Member guest
17-Dec-12
320102559 Member guest
17-Dec-12
320102544 PVE
19-Dec-12
320102760 Member guest
26-Jan-13
320107040 Member guest
26-Jan-13
320107040 Member guest
21-Feb-13
320109463 Member guest
21-Feb-13
320109463 Member guest

SNB Associates
of 100
Chartered accountant

1,035.00

Description
All three Meal Adult
All three Meal Adult
Two Meal Adult
Two Meal Child
All three Meal Adult
All three Meal Adult
Two Meal Adult
TWO MEAL ADULT
TWO MEAL CHILD
TWO MEAL ADULT
ALL THREE MEAL CHILD
ALL THREE MEAL ADULT

2,328.75

5,433.75

PVP uni
900
900
600
300
900
900
600
600
345
690
520
1,035.00

25%

Quant
4
2
3
1
2
2
4
1
2
2
3
6

776.25

1,811.25

Tax BI
3,600.00
1,800.00
1,800.00
300
1,800.00
1,800.00
2,400.00
600
690
1,380.00
1,560.00
6,210.00

Amount
4,327.26
2,163.63
2,163.63
360.6
2,163.63
2,163.63
2,884.83
721.21
829.4
1,658.78
1,875.15
7,464.51

Page 76

Mahindra Holidays & Resorts India Limited Club Mahindra Puducherry resort
Internal Audit Report for the year 2013-14

Annexure-C-22-Physical verification of Liquor

Stock as per Bar
Physical
Description
Uom
books
verification
RUM HERCULES 3X DELUX
ml
2400
2550
TEQUILA DON ANGEL
ml
2240
2420
WINE NINE HILL ROSE
ml
3880
3750
WINE SULA SAUVIGNON BLANC
ml
2450
2700
WINE FOUR SEA.SHIRAZ RED
ml
5100
5450

SNB Associates
of 100
Chartered accountant

Varianc
e
150.00
180.00
(130.00)
250.00
350.00

Page 77

Mahindra Holidays & Resorts India Limited Club Mahindra Puducherry resort
Internal Audit Report for the year 2013-14

Annexure-C-23-Cover Register
Ticket
Pay
Room Date in N.
mode
Seash
25-Apr- 3201027
elz
13
96 CARGO
Seash
09-Aug- 3201139
elz
13
61 CARGO
Seash
10-Apr- 3201011
elz
13
39 CARGO
Seash
10-Apr- 3201011
elz
13
39 CARGO
Seash
23-Apr- 3201026
elz
13
46 CARGO
Seash
24-Apr- 3201027
elz
13
26 CARGO
Seash
24-Apr- 3201027 CARGO
SNB Associates
of 100
Chartered accountant

Description

PVP
uni

Tax
Quant BI

BUFFET LUNCH ADULT

MEMBER BUFFET LUNCH
ADULT

550

400

BUFFET LUNCH ADULT

BUFFET BREAKFAST
ADULT
BUFFET BREAKFAST
ADULT
BUFFET BREAKFAST
ADULT
BUFFET LUNCH ADULT

550

400

400

400
550

4
4

Cover register
Billed for lunch instead of
880 dinner
Billed for lunch instead of
800 dinner
2,200.
00 No entry in register
1,200.
00 No entry in register
1,600.
00 No entry in register
1,600.
00 No entry in register
2,200. No entry in register
Page 78

Mahindra Holidays & Resorts India Limited Club Mahindra Puducherry resort
Internal Audit Report for the year 2013-14
elz
Seash
elz
Seash
elz
Seash
elz
Seash
elz
Seash
elz
Seash
elz
Seash
elz
Seash
elz
Seash
elz
Seash
elz
Seash
elz

13
26-Apr13
26-Apr13
02-Aug13
09-Aug13
11-Aug13
02-Sep13
20-Apr13
20-Apr13
18-Aug13
18-Aug13
19-Aug13

26
3201028
24
3201028
24
3201132
67
3201140
00
3201142
89
3201165
37
3201022
97
3201022
97
3201150
48
3201150
48
3201151
75

00
1,100.
00
1,430.
00
1,100.
00
1,100.
00
7,040.
00
1,100.
00

CARGO

BUFFET LUNCH ADULT

550

No entry in register

CARGO

BUFFET DINNER ADULT

715

CARGO

BUFFET LUNCH ADULT

550

CARGO

BUFFET LUNCH ADULT

550

CARGO

BUFFET LUNCH ADULT

550

16

CARGO

BUFFET LUNCH ADULT

550

CARGO

BUFFET LUNCH ADULT

550

825 No entry in register

CARGO

BUFFET LUNCH ADULT

550

825 No entry in register

CARGO

BUFFET LUNCH CHILD

275

275 No entry in register

CARGO

BUFFET LUNCH ADULT

550

1650 No entry in register

CARGO

BUFFET LUNCH ADULT

550

2750 No entry in register

No entry in register
No entry in register
No entry in register
No entry in register
No entry in register

Annexure-C-24-Rate detail not available

SNB Associates
of 100
Chartered accountant

Page 79

Mahindra Holidays & Resorts India Limited Club Mahindra Puducherry resort
Internal Audit Report for the year 2013-14
S.l
NAME
no
1 GLOBE ENGINEERING
2 VARIETY ENTERPRISES
PEST MANAGEMENT
3
CONSULTANT
4 MADURA CABS
5 SRI RANGA AGENCIES
6 MURUGAN & CO
7 PRAVESHIKA GAS
8 GAVRI SPORTS
9 SAI PRASANTH AGENCIES

SNB Associates
of 100
Chartered accountant

MATERIAL /
SERVICE
ENGINEERING
HOUSE KEEPING
PEST CONTROL
TRAVELS
GAS
GAS
GAS
SPORTS
NESTLE
DISTRIBUTOR

Page 80

Mahindra Holidays & Resorts India Limited Club Mahindra Puducherry resort
Internal Audit Report for the year 2013-14
Annexure-C-25-Duplicate Codes
Sl
no
1
2
3
4
5
6
7
8
9
10
11
12
13
14

Material description
PLASTIC SPOON 1 NUM
PLASTIC SPOON 1 PKT
AJWAIN
AJWAIN [ 1 kg ]
AMLA
AMLA PICKLE [ 1 KG ]
AMUL CHEES [KG ]
AMUL CHEESE 1KG [ 1 GRM ]
ATTA [ 10 KGS ]
ATTA AASHIRVAAD [10 KG ]
BAKING POWDER [ 1 KG ]
BAKING POWDER [ 1000 KG ]
BAMBOO WIND CHIMS
BAMBOO WIND CHIMS BIG

15 BANANA RAW
16 BANANAN RAW 1 NOS
17 BATH ROOM GLASS
18 BATHROOM GLASS
19 BATTERY 9V
20 BATTERY 9VOLT
21 BAY LEAF
22 BAY LEAVES [ 1 KG]
23 BEER KING FISHER 330ML [ 1 BOT ]
24 BEER KINGFISHER PINT 330ML
SNB Associates
of 100
Chartered accountant

Material
code
S.l no
Material description
155000516
28 MINT LEAVES 1 BUN
155000529
29 motor log book
100000551
30 MOTOR LOG BOOK [ 1 NO ]
100001733
31 MUSTARD OIL [ 1 LTR ]
105000237
32 MUSTARD OIL [ 1000 MLS ]
175000909
33 ONION
100001869
34 ONION 1 KGS
100001734
35 PAINTBRUSH[1INH]
100000013
36 PAINTING BRUSH
100001586
37 PANI POORI MASALA [ 100 GMS ]
100000547
38 PANI PURI
100001794
39 PAPER CUPS (COFFEE) [ 100 NOS ]
170006303
40 PAPER CUPS [ 100 NOS ]
170007750
41 PAPER CUPS 100 NOS
PAPER PLATE ( SILVER COATED ) [ 50
105000008
42 NOS ]
PAPER PLATE ( SILVER COATED ) 50
105000205
43 NOS
180001075
44 PERMANENT MARKER
180000249
45 PERMANENT MARKER 1 NOS
150000219
46 PINEAPPLE
190005420
47 PINEAPPLE - ( NOS )
100001206
48 PISTA
100000546
49 PISTA [ 1 KG ]
115000264
50 PLASTER OF PARIS
115000442
51 PLASTER OF PARRIS

Material
code
105000220
150000590
155001766
100000681
100000183
105000080
105000274
190001460
160000422
100000198
100000405
155000147
155000140
160000136
155000144
160000140
155000036
160000143
105000087
105000466
100000564
100001848
190005405
190004826
Page 81

Mahindra Holidays & Resorts India Limited Club Mahindra Puducherry resort
Internal Audit Report for the year 2013-14
25 BENGAL GRAM DAL

100000023

52 Poha

100001557

Annexure-C-26-Delay in GRN
PO NO
100006378
4
100005201
2
100005606
0
100006878
3
100005702
2
100005702
7
100006675
5
100005688
4
100005603
0
100006679
0
100005703
0
100006532
7

Vendor Name

Material
description

NAVEEN BROILER

Perishables

VINAYAKA AGENCISE

PO Date

Security Date

GRN Date

Delay in
GRN

06-Aug-13

06-Jun-13

06-Aug-13

61

Foods

05-Jun-13

03-May-13

06-Jun-13

34

Engineering

25-Jun-13

08-Jun-13

26-Jun-13

18

Engineering

31-Aug-13

13-Aug-13

31-Aug-13

18

RAMDEV & CO

Engineering

30-Jun-13

13-Jun-13

30-Jun-13

17

RAMDEV & CO

Engineering

30-Jun-13

13-Jun-13

30-Jun-13

17

RAMDEV & CO

Engineering

21-Aug-13

06-Aug-13

23-Aug-13

17

V. THANGARAJ

General Office

29-Jun-13

14-Jun-13

30-Jun-13

16

OM SRI FOODS

Foods

25-Jun-13

12-Jun-13

26-Jun-13

14

SONIAA HARDWARE &

TOOLS

Engineering

21-Aug-13

10-Aug-13

23-Aug-13

13

RAMDEV & CO

Engineering

30-Jun-13

18-Jun-13

30-Jun-13

12

INNER REFLECTION

Operating Supply

14-Aug-13

08-Aug-13

19-Aug-13

11

SONIAA HARDWARE &

TOOLS
SONIAA HARDWARE &
TOOLS

SNB Associates
of 100
Chartered accountant

Page 82

Mahindra Holidays & Resorts India Limited Club Mahindra Puducherry resort
Internal Audit Report for the year 2013-14
100005239
7
100005644
1
100005289
8
100005298
1
100005498
8
100006527
2
100006533
0

ADISUN
INTERNATIONAL

Operating Supply

07-Jun-13

01-Jun-13

11-Jun-13

10

RAMDEV & CO

Engineering

27-Jun-13

19-Jun-13

29-Jun-13

10

NIRMALA CHEMICALS

Cleaning Supply

10-Jun-13

02-Jun-13

11-Jun-13

SUBHIKSSHA DAIRY
PRODUCTS

Foods

10-Jun-13

01-Jun-13

10-Jun-13

INNER REFLECTION

Souveneir Shop

20-Jun-13

12-Jun-13

21-Jun-13

GAVRI SPORTS

Holiday Activities

13-Aug-13

10-Aug-13

19-Aug-13

NIRMALA CHEMICALS

Cleaning Supply

14-Aug-13

10-Aug-13

19-Aug-13

Annexure-C-27-Delay in Raising PO
Sl
PO NO
Vendor Name
no
1000063
1
NAVEEN BROILER
784
1000052
2
VINAYAKA AGENCISE
012
1000068 SONIAA HARDWARE &
3
783 TOOLS
1000056 SONIAA HARDWARE &
4
060 TOOLS
1000057
5
RAMDEV & CO
022
6 1000057 RAMDEV & CO
SNB Associates
of 100
Chartered accountant

Material
description
Perishables
Foods
Engineering
Engineering
Engineering
Engineering

Qt Amou
Delay in
PO Date
Security Date
y
nt
PO
15
15800
06-Aug-13
06-Jun-13
61
8
2674.0
36
05-Jun-13
03-May-13
33
8
13 10361.
31-Aug-13
13-Aug-13
18
2
18
12043.
85
25-Jun-13
08-Jun-13
17
5
10 20097.
30-Jun-13
13-Jun-13
17
1
95
74 22359.
30-Jun-13
13-Jun-13
17
Page 83

Mahindra Holidays & Resorts India Limited Club Mahindra Puducherry resort
Internal Audit Report for the year 2013-14
7
8
9
10
11
12
13
14
15
16
17
18
19
20

027
1000066
755
1000056
884
1000056
030
1000057
030
1000066
790
1000052
981
1000052
898
1000056
441
1000057
041
1000057
047
1000068
753
1000054
988
1000068
127
1000057
039

RAMDEV & CO

Engineering

V. THANGARAJ

General Office

OM SRI FOODS

Foods

RAMDEV & CO

Engineering

SONIAA HARDWARE &

TOOLS
SUBHIKSSHA DAIRY
PRODUCTS

Engineering
Foods

11
6
25
9
60

75
9595.9
5

21-Aug-13

06-Aug-13

15

7308

29-Jun-13

14-Jun-13

15

11285

25-Jun-13

12-Jun-13

13

10
3
24
8
12
0

14238

30-Jun-13

18-Jun-13

12

12925.
5

21-Aug-13

10-Aug-13

11

3180

10-Jun-13

01-Jun-13

NIRMALA CHEMICALS

Cleaning Supply

27

8491.2

10-Jun-13

02-Jun-13

RAMDEV & CO

Engineering

51

15338.
4

27-Jun-13

19-Jun-13

SONIAA HARDWARE &

TOOLS

Engineering

11

4158

30-Jun-13

22-Jun-13

RAMDEV & CO

Engineering

22-Jun-13

Engineering

8358.7
5
13623.
75

30-Jun-13

RAMDEV & CO

51
1
15
4

31-Aug-13

23-Aug-13

INNER REFLECTION

Souveneir Shop

19

4980

20-Jun-13

12-Jun-13

Engineering

17

17682

28-Aug-13

21-Aug-13

Engineering

21
7

18159.
75

30-Jun-13

24-Jun-13

SONIAA HARDWARE &

TOOLS
SONIAA HARDWARE &
TOOLS

SNB Associates
of 100
Chartered accountant

Page 84

Mahindra Holidays & Resorts India Limited Club Mahindra Puducherry resort
Internal Audit Report for the year 2013-14
1000057
RAMDEV & CO
Engineering
85
050
1000054 NATIONAL CROCKERY &
Food &
22
1
980 GLASSWARE
Bevrages
1000056
23
SUKRA TRADERS
IT Material
2
457
1000052
Operating
20
24
ADISUN INTERNATIONAL
397
Supply
0
Annexure-C-28-C-Forms not issued for Interstate Contracts
21

Materi
al

Vendor
Name

Material
Description

PO No

PO
Date

10000 SUNRISE
0548 ENTERPRISES

CREAMER SACHETS
3 GRAMS

100004
086580 May-13

10000 SUNRISE
0548 ENTERPRISES

CREAMER SACHETS
3 GRAMS

100005
8278

10000 SUNRISE
0548 ENTERPRISES

CREAMER SACHETS
3 GRAMS

100006
226966 Aug-13

10000 SUNRISE
0548 ENTERPRISES

CREAMER SACHETS
3 GRAMS

100002
9341

10000 SUNRISE
0548 ENTERPRISES

CREAMER SACHETS
3 GRAMS

100004 04-Apr0238
13

10000 BALAJI FOODS

2470

SAKE VINEGAR 1.8

LTR

100002
1616

SNB Associates
of 100
Chartered accountant

06-Jul13

05Feb-13

26Dec-12

4263

30-Jun-13

24-Jun-13

2940

20-Jun-13

14-Jun-13

5850

27-Jun-13

21-Jun-13

12374

07-Jun-13

01-Jun-13

Amoun
Quanti
t
ty

30,00
36,000.
0.00
00

30,00
36,000.
0.00
00

30,00
36,000.
0.00
00

24,00
28,800.
0.00
00

24,00
28,800.
0.00
00

3.00
5,324.2

VAT
5%
5%
5%
5%
5%
14.5
0%

Vat
CST
Amoun Amoun
t
t

1,714.3
685.70
0

1,714.3
685.70
0

1,714.3
685.70
0

1,371.4
548.60
0

1,371.4
548.60
0

735.30
91.80

Differe
nce

1,028.6
0

1,028.6
0

1,028.6
0

822.90

822.90

643.50
Page 85

Mahindra Holidays & Resorts India Limited Club Mahindra Puducherry resort
Internal Audit Report for the year 2013-14
10000 SURTHI
0790 AGENCY

CHICKEN
SAUSAGES 1 KG

100001
7374

05Dec-12

50.00

10000 SURTHI
0790 AGENCY

CHICKEN
SAUSAGES 1 KG

100004 25-Apr4194
13

50.00

10000 SURTHI
0790 AGENCY

CHICKEN
SAUSAGES 1 KG

100004
117187 May-13

50.00

10,175.
00

9,975.0
0

9,975.0
0

5%

484.50

193.80 290.70

5%

475.00

190.00 285.00

5%

475.00

190.00 285.00

Annexure-C-29-Market Survey Rate

Materia
l
1050000
80
1050000
80
1050006
04
1050006
04

Vendor Name
SIVAGURUNATHA
N.V
SIVAGURUNATHA
N.V

Material
description

PO

PO
Date

COUNTRY
TOMATO
COUNTRY
TOMATO

1000067
814
1000067
810
1000056
945
1000056
945

27-Aug13
27-Aug13
29-Jun13
29-Jun13

1000006 TRUST
94 ENTERPRISES

RICE BASMATHI
[ 1 KG ]

1050000 SIVAGURUNATHA

CABBAGE

G.VELU
G.VELU

SNB Associates
of 100
Chartered accountant

ONION
ONION

EU
n

Quant
ity

KG

30

KG

30

KG

25

KG

15

1000067
797

27-AugKG
13

250

1000067

27-Aug- KG

14

Amount

1,650.00

1,650.00

875.00

600.00

14,250.0
0

Purchas
e Rate

Market
Survey
Rate

Differenc
e

55.00

55.00

35.00

40.00

22.00

22.00

20.00

20.00

990.00

990.00

375.00

300.00

57.00

56.00

250.00

Page 86

Mahindra Holidays & Resorts India Limited Club Mahindra Puducherry resort
Internal Audit Report for the year 2013-14
24
1050006
03
1050000
29
1050000
48
1050000
48
1050006
04
1050000
48

N.V
SIVAGURUNATHA
N.V
SIVAGURUNATHA
N.V

SALAD TOMATO
CARROT

G.VELU

GINGER

G.VELU

GINGER

SIVAGURUNATHA
N.V
SIVAGURUNATHA
N.V

COUNTRY
TOMATO
GINGER

814
1000067
810
1000067
814
1000056
940
1000056
945
1000067
814
1000067
814

13
27-Aug13
27-Aug13
29-Jun13
29-Jun13
27-Aug13
27-Aug13

KG

38

KG

12

KG

KG

KG

30

KG

392.00

950.00

480.00

360.00

360.00

420.00

360.00

28.00

25.00

40.00

180.00

180.00

14.00

90.00

Amount

Rate

13,420.00

13,200.00

12,980.00

11,110.00

11,000.00

110.00

110.00

110.00

110.00

110.00

12.00

20.00

26.00

110.00

110.00

10.00

60.00

224.00

190.00

168.00

140.00

140.00

120.00

120.00

Annexure-C-30-Charged more than contract rate

Vendor Name
NATHAN
FARM
NATHAN
FARM
NATHAN
FARM
NATHAN
FARM
NATHAN
FARM

CHICKEN
CHICKEN
CHICKEN
CHICKEN
CHICKEN

SNB Associates
of 100
Chartered accountant

Description
CHICKEN 1 KG
CHICKEN 1 KG
CHICKEN 1 KG
CHICKEN 1 KG
CHICKEN 1 KG

PO
1000033
578
1000034
486
1000035
078
1000032
056
1000032
199

PO
Date
28-Feb13
05-Mar13
08-Mar13
20-Feb13
21-Feb13

EU
n

Quanti
ty

KG

122

KG

120

KG

118

KG

101

KG

100

Contract
Rate

95.00

95.00

95.00

95.00

95.00

Differen
ce

1,830.00

1,800.00

1,770.00

1,515.00

1,500.00

Page 87

Mahindra Holidays & Resorts India Limited Club Mahindra Puducherry resort
Internal Audit Report for the year 2013-14
NATHAN CHICKEN
FARM

CHICKEN 1 KG

VINAYAKA AGENCISE

Tata Tea Agni 1 Kg

VINAYAKA AGENCISE

AGNI TEA 1 KG
( GRSHOP)

VINAYAKA AGENCISE

Tata Tea Agni 1 Kg

VINAYAKA AGENCISE
SUBHIKSSHA DAIRY
PRODUCTS
SUBHIKSSHA DAIRY
PRODUCTS

AGNI TEA 1 KG
( GRSHOP)
TONED MILK (1
LTR)
TONED MILK (1
LTR)

1000032
844
1000016
860
1000023
225
1000016
860
1000029
304
1000061
934
1000061
933

25-Feb13
03-Dec12
01-Jan13
03-Dec12
04-Feb13
27-Jul13
27-Jul13

KG

100

KG

60

KG

30

KG

30

KG

30

PKT

426

PKT

368

11,000.00

9,059.40

4,650.03

4,529.70

4,428.30

11,502.00

9,936.00

110.00

151.00

155.00

151.00

148.00

27.00

27.00

95.00

128.57

128.57

128.57

128.57

26.00

26.00

1,500.00

1,345.11

792.89

672.56

571.16

426.00

368.00

Annexure-C-31-Discounts not availed

Vendor
Name

Material
Description

EU
n

Quant
ity

G.V.MARKET
ERS

TROPICANA JUICE
GUAVA 1000MLS

1000067 26-Aug- PK
635
13 T

48

G.V.MARKET
ERS

TROPICANA JUICE
LITCHE 1 LIT

1000067 26-Aug- NO
635
13 S

G.V.MARKET
ERS

Tropicana Juice
Mango 1 LIT

1000064 12-Aug- NO
814
13 S

SNB Associates
of 100
Chartered accountant

PO

PO
Date

amou
nt

Rat
e

MR
P

3,379.
20

70.
4

85

30%

59. 2,720.0
5 0

24

1,689.
60

70.
4

85

30%

59. 1,360.0
5 0

72

5,068.
80

70.
4

30%

59. 4,080.0
5 0

85

Disco
unt

Ra
te

Differe
nce

Page 88

Mahindra Holidays & Resorts India Limited Club Mahindra Puducherry resort
Internal Audit Report for the year 2013-14
G.V.MARKET
ERS

TROPICANA JUICE
ORANGE 1000ML

1000064 12-Aug- PK
814
13 T

G.V.MARKET
ERS

1000067 26-Aug- PK
635
13 T

G.V.MARKET
ERS

TROPICANA JUICE
ORANGE 1000ML
TROPICANA JUICE
PINNEAPPLE 1000
MLS
TROPICANA JUICE
PINNEAPPLE 1000
MLS

S.J.AGENCIE
S

Tropicana Juice
Mango 1 LIT

1000060
697

S.J.AGENCIE
S

TROPICANA JUICE
ORANGE 1000ML

1000060
697

G.V.MARKET
ERS

JUICE CRANBERY
1000ML

1000064 12-Aug814
13 TIN

G.V.MARKET
ERS

JUICE CRANBERY
1000ML

1000067 26-Aug635
13 TIN

G.V.MARKET
ERS

Grand Total

SNB Associates
of 100
Chartered accountant

72

5,904.
00

24

1,968.
00

82

1000064 12-Aug- PK
814
13 T

36

2,534.
40

70.
4

1000067 26-Aug- PK
635
13 T

24

1,689.
60

70.
4

19-Jul- NO
13 S

48

3,380.
64

70.
43

19-Jul- PK
13 T

23

1,619.
89

70.
43

36

2,832.
12

78.
67

24

1,888.
08

78.
67

82

30%

69. 4,752.0
3 0

30%

69. 1,584.0
3 0

85

30%

59. 2,040.0
5 0

85

30%

59. 1,360.0
5 0

85

30%

59. 2,720.0
5 0

85

30%

59. 1,303.3
5 3

30%

66. 2,280.0
5 0

30%

66. 1,520.0
5 0

99
99

95
95

25,719
.33

Page 89

Mahindra Holidays & Resorts India Limited Club Mahindra Puducherry resort
Internal Audit Report for the year 2013-14
Annexure-C-32- Estimated date of completion & commencement date not mentioned on the work orders
Worker
Document Description of work
Party name
Contract date
order No
Amount
391
11500
11-Mar-13
Drivers room painting
Natarajan
393
15000
11-Mar-13
Rest room construction
Natarajan
013
12000
23-Jul-13
R&M of stp area
Natarajan
019
11500
24-Aug-13
PAINT BALL AREA
Natarajan
REMOVING& cleaning
021
14500
26-Aug-13
Construction of 3 huts
Natarajan

SNB Associates
of 100
Chartered accountant

Page 90

Mahindra Holidays & Resorts India Limited Club Mahindra Puducherry resort
Internal Audit Report for the year 2013-14
Annexure-C-33-Purchase of ground water

Date
2-Mar-13
5-Mar-13
7-Mar-13
10-Mar-13
13-Mar-13
15-Mar-13
17-Mar-13
19-Mar-13
21-Mar-13
24-Mar-13
26-Mar-13
28-Mar-13
30-Mar-13
1-Sep-2013
2-Sep-2013
5-Sep-2013
7-Sep-2013
9-Sep-2013
13-Sep-2013
14-Sep-2013
16-Sep-2013
18-Sep-2013
23-Sep-2013

Total
Minimum Qty need to
Qty
Excess amount Paid to
purchased
be to be supplied by
suppli Contract
Purchase
another supplier for
Quantity
the krishanaswamy
ed
rate
rate
supplying the same
72000
23000
0
800
1006.25
206.25
72000
23000
0
800
1006.25
206.25
60000
23000
0
800
1006.25
206.25
72000
23000
0
800
1006.25
206.25
48000
23000
0
800
1006.25
206.25
60000
23000
0
800
1006.25
206.25
72000
23000
0
800
1006.25
206.25
96000
23000
0
800
1006.25
206.25
72000
23000
0
800
1006.25
206.25
72000
23000
0
800
1006.25
206.25
72000
23000
0
800
1006.25
206.25
72000
23000
0
800
1006.25
206.25
84000
23000
0
800
1006.25
206.25
60000
23000
0
800
1006.25
206.25
72000
23000
0
800
1006.25
206.25
24000
23000
0
800
1006.25
206.25
48000
23000
0
800
1006.25
206.25
72000
23000
0
800
1006.25
206.25
36000
23000
0
800
1006.25
206.25
48000
23000
0
800
1006.25
206.25
72000
23000
0
800
1006.25
206.25
72000
23000
0
800
1006.25
206.25
72000
23000
0
800
1006.25
206.25

SNB Associates
of 100
Chartered accountant

Page 91

Mahindra Holidays & Resorts India Limited Club Mahindra Puducherry resort
Internal Audit Report for the year 2013-14
Annexure-C-34-Discounts given on spa service

Bill No
3205000
48
3205000
48
3205000
51
3205000
69
3205000
69
3205002
54
3205002
54
3205002
54

Date
11.04.20
13
11.04.20
13
13.04.20
13
26.04.20
13
26.04.20
13
03.08.20
13
03.08.20
13
03.08.20
13

Description
CROWNING GLORY (HEAD
AND SCALP
BACK AND SHOULDER
MASSAGE
BACK AND SHOULDER
MASSAGE
BACK AND SHOULDER
MASSAGE

Disco
unt %
40
40
25
40

REFLEX FEET 15 MINS

CROWNING GLORY (HEAD
AND SCALP
BACK AND SHOULDER
MASSAGE

40

REFLEX FEET 15 MINS

50

SNB Associates
of 100
Chartered accountant

50
50

Men Discou
u
nt
Rat amoun
e
t
850
510
850
510
850 1,275.0
0
850
510
600
360
850
425
850
425
600
420

Page 92

Mahindra Holidays & Resorts India Limited Club Mahindra Puducherry resort
Internal Audit Report for the year 2013-14

Annexure-C-35-Police verification
Name of
Employee
Department
employee
code
Pratheesh
11357 Housekeeping
Lal Krishnan
11640 F & B Service
Wanrihun
12629 Front Office
Kharsati
Achutharajan
11947 Housekeeping
Adeena
11646 F & B Service
Lampher
Holiday
12640
Nongsiej
Activities
Alexius
Holiday
Shanborlang
12639
Activities
Passah
Aloysious Nirmal
12368 Finance
L
F&B
Musthafa N
12435
Production
Gopu
11643 F & B Service

SNB Associates
of 100
Chartered accountant

Page 93

Mahindra Holidays & Resorts India Limited Club Mahindra Puducherry resort
Internal Audit Report for the year 2013-14

Annexure-C-36- Excess charged

Description

Area

M-SHIRT/T-SHIRT
PRESSING
M-SHIRT/T-SHIRT
PRESSING
M-SHIRT/T-SHIRT
PRESSING
M-SHIRT/T-SHIRT
PRESSING
M-SHIRT/T-SHIRT
PRESSING
M-SHIRT/T-SHIRT
PRESSING
M-SHIRT/T-SHIRT
PRESSING

LAUND
RY
LAUND
RY
LAUND
RY
LAUND
RY
LAUND
RY
LAUND
RY
LAUND
RY

SNB Associates
of 100
Chartered accountant

Date in Ticket
N.
04-Mar- 3206001
13
60
02-May- 3206000
13
45
11-May- 3206000
13
56
12-May- 3206000
13
58
14-May- 3206000
13
65
21-May- 3206000
13
83
22-May- 3206000
13
85

Materia
l
5001203
50
5001203
50
5001203
50
5001203
50
5001203
50
5001203
50
5001203
50

Actual Amount
Charged

46.95

47.19

47.18

47.19

47.19

47.19

47.19

Amount need
to charge

Excess amount
charged

29.34

17.61

29.49

17.70

29.49

17.69

29.49

17.70

29.49

17.70

29.49

17.70

29.49

17.70
Page 94

Mahindra Holidays & Resorts India Limited Club Mahindra Puducherry resort
Internal Audit Report for the year 2013-14
M-SHIRT/T-SHIRT
PRESSING
M-SHIRT/T-SHIRT
PRESSING
M-SHIRT/T-SHIRT
PRESSING
M-SHIRT/T-SHIRT
PRESSING

LAUND
RY
LAUND
RY
LAUND
RY
LAUND
RY

07-Dec12
08-Dec12
21-Dec12
24-Dec12

3206000
44
3206000
48
3206000
74
3206000
82

5001203
50
5001203
50
5001203
50
5001203
50

46.95

46.95

93.89

140.83

29.34

17.61

29.34

17.61

58.68

35.21

88.02

52.81

Annexure-C-37-Hotel Count not mentioned in the report

Service
Date
Ticket No Amount
Remarks
Laundry
01.07.20 3206001 213
Hotel count was not
13
60
mentioned
Laundry

19.02.20 3206001
13
48

129.09

Hotel count was not

mentioned

Laundry

22.02.20 3206001
13
53

52.81

Hotel count was not

mentioned

23.02.20 3206001
13
54

52.81

Hotel count was not

mentioned

Laundry

SNB Associates
of 100
Chartered accountant

Page 95

Mahindra Holidays & Resorts India Limited Club Mahindra Puducherry resort
Internal Audit Report for the year 2013-14

Annexure-C-38-key Record not updated

User
Date
Key Name
Name
Anbunirub
14-Aug-13 HK-8
an
Tamilvana
15-May-13 Hk-5
n
Achuthara
15-Aug-13 Evening master key-3
jan
shanmuga
16-Aug-13 Hk-9
veny
Anbunirub
17-Aug-13 HK-8
an
18-Aug-13 Hk-5

Karthi

19-Aug-13 Hk-5

Karthi

SNB Associates
of 100
Chartered accountant

Remarks
Received by signature is not there
Returned Time and received by signature is not there
Returned Time and signature is not there
Returned Time, signature and received by signature is not
there
Received by signature is not there in register
Returned Time and received by signature is not there in
register.
Issued by, Returned time, and received by signatures are
Page 96

Mahindra Holidays & Resorts India Limited Club Mahindra Puducherry resort
Internal Audit Report for the year 2013-14

20-Aug-13 Hk-5

Karthi

20-Aug-13 Hk-6

Planiamm
al

21-Aug-13 Hk-5

Karthi

22-Aug-13 Hk-2

5-Sep-13 Hk-4

Surya
Tamilvana
n
Tamilvana
n
Baby rani

6-Sep-13 Hk-5

Karthi

7-Sep-13 Hk-5

Karthi

8-Sep-13 Hk-5

Karthi

9-Sep-13 Hk-5

Karthi

5-Sep-13 Hk-5
5-Sep-13 Hk-1

9-Sep-13 Hk-9
1-May-13 HK-3
2-May-13 Hk-6
Annexure-C-39-Billing Register
SNB Associates
of 100
Chartered accountant

shanmuga
veny
Tamilvana
n
Surya

not there in register.

Returned Time and received by signature is not there in
register.
Received by signature is not there.
Returned Time and received by signature is not there in
register.
Returned Time and signature is not there in register.
Returned Time and received by signature is not there in
register.
Received by signature is not there in register.
Received by signature is not there in register.
Returned Time and received by signature is not
register.
Returned Time and received by signature is not
register.
Returned Time and received by signature is not
register.
Returned Time and received by signature is not
register.

there in
there in
there in
there in

Returned Time and signature is not there in register.

Returned time, signature and received by signature is not
there in register.
Returned Time and signature is not there in register.

Page 97

Mahindra Holidays & Resorts India Limited Club Mahindra Puducherry resort
Internal Audit Report for the year 2013-14
Guest
name

Roo
m no

Vinod raj

215

Shan

238

Divya

254

Sirish

206

Jam
Praveen

107

Date
26.9.20
13
26.9.20
13
26.9.20
13
30.9.20
13
30.9.20
13

SNB Associates
of 100
Chartered accountant

Bill no
320806
317
320806
319
320806
321
320806
503
320806
505

Name of the
game
X-box
Air hockey
x-box
Battery operated
car
Battery operated
car

Remarks
Out time is
mentioned
Out time is
mentioned
Out time is
mentioned
Out time is
mentioned
Out time is
mentioned

not
not
not
not
not

Page 98

Mahindra Holidays & Resorts India Limited Club Mahindra Puducherry resort
Internal Audit Report for the year 2013-14

Annexure-C-40-Security working more than double shift

Date
04-May13
12-May13
23-May13
25-May13
25-May13
08-May13
22-May13
25-May13
04-May13
11-May13
18-May13

Name of
employee

In
time

Out time

Difference
(Hrs)

Remarks

S.Mugilan

7.00

7.30

S.Mugilan

7.00

7.00

S.Mugilan

19.00

19.00

24 Next day morning Out

S.Mugilan

18.30

19.00

24.5 Next day morning Out

N.Pitchanandam

18.30

19.30

25 Next day morning Out

B.Raghunadhan

18.30

7.00

24.5 10-5-13 Morning

B.Raghunadhan

19.00

6.30

35.50 24-5-13 Morning

B.Raghunadhan

18.30

19.10

24.5 Next day morning Out

V.prakasam

18.30

19.00

24.5 Next day morning Out

V.prakasam

7.00

8.00

V.prakasam

18.30

19.00

SNB Associates
of 100
Chartered accountant

24.5 5-5-13 Morning out

24 13-5-13 Morning out

25 12-5-13 Morning
24.5 Next day morning Out
Page 99

Mahindra Holidays & Resorts India Limited Club Mahindra Puducherry resort
Internal Audit Report for the year 2013-14
15-May13
19-May13
23-May13
26-May13
08-May13
13-May13
24-May13
03-May13
07-May13
09-May13
11-May13
18-052013
20-May13

A.Ramanujan

7.00

7.50

A.Ramanujan

19.00

19.00

A.Ramanujan

7.10

7.30

A.Ramanujan
E. Datchana
murthy
E. Datchana
murthy
E. Datchana
murthy
S. Datchana
murthy
S. Datchana
murthy
S. Datchana
murthy
S. Datchana
murthy
S. Datchana
murthy
S. Datchana
murthy

18.35

19.30

25 Next day morning Out

19.30

20.00

24.7 Next day morning Out

19.30

20.00

24.7 Next day morning Out

19.30

20.00

24.7 Next day morning Out

19.00

19.00

24 Next day morning Out

7.00

19.00

36 Next day morning Out

19.00

19.00

24 Next day morning Out

19.00

19.00

24 Next day morning Out

19.00

19.00

24 Next day morning Out

19.00

19.00

24 Next day morning Out

SNB Associates
of 100
Chartered accountant

24.5 16-5-13 Morning

24 Next day morning Out
24.2 24-5-13 Morning

Page 100