adtpgmehotetl.docx
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adtpgmehotetl
HOTELAUDITPROGRAMME
SCOPEOFAUDITWORKINRESPECTOFHOTELS/RESTAURANTS
INTERNALCONTROL
A.
I.
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II.
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III.
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I.
PARTICULARS
REVENUE
ROOMREVENUE
Checkingofguestmainbillswithreferencetoarrival/departureregister,tariff,occupancyreport–levyofexpendituretaxandluxurytax
Checkingofdiscountsandallowancewithreferencetodelegationofpowersaswellasfromproprietyangle.
FOOD&BEVERAGES
CheckingofF&Bsalesbillswithreferencetomenuratesandlevyofsalestax
CheckingofdailysalessummarieswithreferencetoF&BsalesbillsandcashtenderedatFrontOffice.
Checkingofchargevoucherswithreferencetodailysalessummariesandguestmainbills.
CheckingofF&BcashandchargevoucherswithKOTs
CheckingofBWSsaleswithreferencetoconsumption
ScrutinyofInternalchecks/controlsforadequacy
Reviewofexistingmenurateswhetherratesareraisedinaccordancewithcostofproduction.
BANQUETS:
CheckingofBanquetbillswithreferencetofunctionformsacknowledgedbytheparties,rateschargedinaccordancewithprescribedratesagreedratesinaccordancewithdelegationofpowersincludingchargeofsalestaxandexpendituretaxcheckingofbillswithBanquetKOTsandpostingofbillsintobillregister.
Scrutinyofinternalchecks/controlsforadequacy
LICENCEFEE:
Checkingofbillsraisedonlicenceeswithreferencetoagreementsincludingchargeofelectricitywhereverapplicable.
Scrutinyofindividuallicencefilesforascertainingwhetherlaiddownprocedureforallotmentsofspacehavebeenfollowedincludingfixationoflicencefee.
Reviewofdisputedcasesofrecoveryoflicencefeeandactiontaken.
MISCELLANEOUSRECEIPTS:
Swimmingpool
KabariSales
Telephoneetc.
Withreferencetoguestmainbillsraised.
EXPENDITURE:
OPERATIONALEXPENDITURE:
ConsumptionofProvision&Beverages:
Kitchenconsumptionregister–checkingofreceiptsfromthemainstoresandconsumptionwithreferencetosales.
Barstock-cum-consumptionregister–withreferencetopickingsheetsandreceiptsofbaritemsfromthemainstores.
ComparisonofmonthlyBWSandcigarandcigarettescostwithlaiddownstandardsandcostinotherhotels.
Employeesremunerationandbenefits:
Salarybillswithreferencetoattendanceandleavesrecordsandpersonnelfilesetc.
Payfixationinrespectofpromotioncases
PaymentofDAwhetherinaccordancewithordersonthesubject
MedicalbenefitsinaccordancewithrulesframedbyHqrs.
PaymentofbonusinaccordancewithBonusActorotherordersoftheManagement.
Overtimeallowance–analysisforsuggestions,ifany.
PowerandFuel–Paymentwithreferencetothebills,consumptionoffuelasperrecords–suggestionsifany,onsavingsinelectricityandfuel.
Repairs&Maintenance–Paymentwithreferencetobillsreviewofconsumpti8onofmaterials/stores-contractsawardedforR&Mtooutsidepartieswithreferencetolaiddownprocedures–ComparativestudyofR&Mcostwithotherhotels.
Up-keepservicecost–paymentwithreferencetobills.
HouseKeeping:
Reviewofstock-cum-consumptionregisterandlinenandblanketregisterwithreferencetoreceiptsandconsumption.
ReviewofconsumptionofvariousstoresitemswithreferencetoroomsandF&Bsales.
Scrutinyofprocedurefollowedforwrite-offoflinenandblankets.
Write-offandBreakages–Scrutinyofsystemfollowedforwriteoffandbreakagesofcrockery,cutlery,glasswareandkitchenutensils–whetherregisterismaintained（approvedwriteoffnorms–seepageNo.6）
Telephone&TelexExpenditure–Reviewofexpenditureontelephoneandtelexetc.vis-a-visincomealongwithinternalcheck/controlsandsuggestionsforfurthercontrolsifany.
Decorationandflowers–Recoveryfromguestsandpaymenttosuppliersreview.
ADMINISTRATIVEEXPENDITURE:
TA,DA&Conveyance,printingandstationery,postage,telegram,telephonesandtelex/fax,advertisement,publicityandsalespromotion,entertainment（withreferencetoprescribednorms）.Running&maintenanceofvehicles,bankandmusic,expensesonculturalshowsincludingincome,commissiontotravelagentsetc.withreferencetopaymentvouchersetc.
STORESANDPURCHASE:
ScrutinyandreviewofpurchasecaseswithreferencetolaiddownPurchaseandStoreProceduremanualanddelegationofpowers.
Checkingofstoresledgerswithstoresreceiptvouchersandissuevouchersalongwithauthorityrequisitioningthestoresandcrosscheckingofreceiptswithsecurityrecords.
Reviewofold/obsoleteandsurplusstoresandactiontakenfortransfertootherunitswhererequiredordisposal.
Reviewofminimum,maximumandrecordinglevelfixed.
Reviewofoverallinventorypositionandsuggestionsforreducingtheinventoryifany.
SUNDRYDEBTORSOUTSTANDING:
CheckingofpostingofguestmainbillsintopartiesaccountsinthecityledgerwithreferencetoEBR.
Reviewofoutstandingperiodwise
Reviewofcourtcasesandfollowupaction
Reviewofoldoutstandingconsiderednon-recoverableforwrite-off
Reviewofoustandingswithreferencetoauthoritylettersofcustomers.
Reviewofunlinkedcreditbalancesandpossibility/stepsforadjustmentsagainstdebitbalances.
ENGINEERINGANDOTHERCONTRACTS:
Reviewandscrutinyofcontractsawardedwithreferencetodelegationofpowersandwhetherprescribedprocedureshavebeenfollowed.
Reviewofdismantled/surplusmaterialanditsdisposal/transfertootherunitswhererequired.
FUNDFLOW:
Reviewoffundsflowstatementswithactualcollectionandutilisationoffundsandsuggestions,ifanyformaximisingreturn/transferoffundstoHqrs.
BOOKSORACCOUNTSANDMONTHLYREPORTS:
ReviewofpositionofmaintenanceofBooksofAccountsandsuggestionsforupdating.
Reviewofmonthlytrialbalance
ReviewofManagementinformationsystemreportsforaccuracy
Reviewofsub-ledgersforadvanceswithGeneralLedgerforreconciliation.
ReconciliationofCityledgerwithGeneralLedger.
Reviewofperiodicalinter-unitbalancesreconciliation.
ReviewofBankreconciliationstatements.
ReviewofCreditbalancesofCustomers,Contractors,suppliersandemployeesforadjustments.
Reviewofoutstandingliabilitiesforadjustments.
Reviewofadvancesandtheiradjustments/realisation.
-againststaffforpurchases
-againststaffforsalary/festival/motorcar/scooter/cycle/advancesetc.
-againstsuppliers
-againstcontractorsetc.
ScrutinyofGeneralledgerforrequiredadjustments.
INSURANCE
ReviewofvariousInsurancecoverstakenfortheiradequacy
ReviewofInsuranceclaimslodgedwiththeInsuranceCompaniesandfollowupaction.
SECURITY:
a）ReviewofHotelpropertyreturnableregisterandnon-returnableregisterwithreferencetogatepasses
b）Reviewofgoodsincomingregister.
Reportofdeficienciesandsuggestionsforremedialmeasures.
Implementation/followupaction
CONTENTOFCHECKING
REMARKS
SAMPLEAUDITPROGRAMMECHECKLIST
Client:
______________________ScheduleNo:
______________
AuditPeriod:
_________________Date:
_______________________
AUDITOFFIXEDASSETS
AuditObjectives
1.Fixedassets,recordedinbooks,areactuallyinexistence,ownedbytheentityandareusedinoperations.
2.Nounrecordedfixedassetisinexistence.
3.Fixedassetssold,abandoned,orotherwisedisposedofhavebeeneliminatedfromthefinancialstatements.Fixedassets,retiredfromactiveuseandheldfordisposal,havebeenstatedattheloweroftheirnetbookvalueandnetrealisablevalueandareshownseparatelyinthefinancialstatements.
4.Subsequentamountspentonexistingfixedassetshavebeencapitalisedonlyinacasewhereitincreasesthefuturebenefitsfromtheassetbeyonditspreviouslyassessedstandardofperformance,e.g.,whereitincreasesthecapacity.
5.Valuationoffixedassetsisappropriatekeepinginviewthegenerallyacceptedaccountingprinciplesandtheseprincipleshavebeenconsistentlyapplied.
6.Alltheassetsobtainedonfinancelease,onorafter1stApril,2000,arerecognisedasassetsinthefinancialstatementsasperAccountingStandard（AS）19,Leases,issuedbytheInstituteoftheCharteredAccountantsofIndia.Operatingleaserentalshavebeenappropriatelychargedasanexpenseoverthelifeoflease.
7.Anyimpairmentinthevalueoffixedassetshasbeenappropriatelyrecognisedinthefinancialstatements.
AuditProcedures
1.Traceandverifyopeningbalancesoffixedassetsfrompreviousyearauditedfinancialstatements.
2.Reviewsignificantexpenditurerelatedtofixedassetsincurredduringtheyeartoensurethattheexpenditureincurredonpurchaseofnewfixedassetshasbeenproperlycapitalised.
3.Obtainalistoffixedassetsdisposedofduringtheperiodandverifycomputationofprofit/loss,ifany,onthesameonsamplebasis.
4.Verifythattheitemsoffixedassets,retiredfromactiveuseandheldfordisposal,havebeenstatedattheloweroftheirnetbookvalueandnetrealisablevalueandareshownseparatelyinthefinancialstatements.Alsoverifythatanyexpectedlosshasbeenrecognisedimmediatelyinthestatementofprofitandloss.
5.Ensurethatdepreciationonfixedassetshasbeenchargedattherateswhicharenotlowerthantheratesprescribedinapplicablestatute,ifany,totheenterpr
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