Little Bill's Weekly Financial Audit

• Site

• Conducted on

  Date

• Audited carried out by

Cash Over the last 7 days:

Safe

• Has safe and cash tracker been completed on every safe holder shift?

  Yes

  No

• Has change of safe responsibility been confirmed by handover safe checks each day?

  Yes

  No

• Has the safe been locked properly including combination?

  Yes

  No

• Is the restaurant security certificate up to date and signed by the operations manager?

  Yes

  No

• Is the list of safe holders attached to safe door?

  Yes

  No

• Does safe only contain Bill's money and property?

  Yes

  No

• Is expected cash on site including till? (Shortages reported +/-£10)

  Yes

  No (alert)

Security

• Is key log in the safe up to date?

  Yes

  No

• Is safe and cash security adequate?

  Yes

  No

• Has safe limit of £6,000 been exceeded?

  No

  Yes

• Is general site security adequate?

  Yes

  No

• Is the two person on site rule followed?

  Yes

  No

Petty Cash

• Are all petty cash claims in line with policy?

  Yes

  No

  N/A

• Is petty cash return completed correctly and no older that 1 week?

  Yes

  No

  N/A

• Are petty cash receipts kept securely?

  Yes

  No

  N/A

Tills

• Have all FOH signed a payment disclaimer?

  Yes

  No

• Have all supervisors signed the Cash Handling Protocol?

  Yes

  No

  N/A

• Are all till drawer keys correctly managed?

  Yes

  No

  N/A

• Is fingerprint policy followed? (All till users have own fingerprint, waiters to authorise any voids/discounts with their fingerprint)

  Yes

  No

• Are the till printers operational?

  Yes

  No

• Are only current staff set up on the till? (Not active on Comtrex)

  Yes

  No

• Is the waiter banking tracker fully completed? (Totalled at the bottom)

  Yes

  No

• Are all refunds correctly evidenced?

  Yes

  No

  N/A

• Are manager only transactions completed only by managers?

  Yes

  No

• Are the till and pdq machine times synchronised?

  Yes

  No

• Is a fully stocked till crash pack available?

  Yes

  No

Bankings

• Do all prepared bankings on site agree to the end of day declaration?

  Yes

  No

  N/A

• Have bankings been deposited daily? (Every day the bank is open)

  Yes

  No (alert)

• Are all bank slips stamped?

  Yes

  No

• Are all persons visiting the bank accompanied if greater than £2500?

  Yes

  No

  N/A

• Have their been any unexplained under/over bankings within the last 7 days? (Over bankings no more than £5, no under bankings)

  No

  Yes

Revenue Over the last 7 days:

Sales

• Have all voids/discounts/waste service slips been retained and verified by the server? (Allowance 2 per week)

  Yes

  No

• Are the opening/closing times being adhered to?

  Yes

  No

• Is there evidence of inappropriate use of voids?

  No

  Yes (alert)

• Is there evidence of inappropriate service charge removal/reduction?

  No

  Yes (alert)

• Has a satisfactory record been maintained of all deposits taken?

  Yes

  No

  N/A

• Are all overrings/refunds fully explained?

  Yes

  No

  N/A

• Are any overrings /refunds in the last 7 days greater than £100?

  No

  Yes

Vouchers and Discounts

• Is there a folder designated for daily manager logs ? (checked off and signed)

  Yes

  No

• Are all discounts supported by the discount ticket? (Allowance 2 per week)

  Yes

  No

• Were last week's voids greater than the 0.5% limit?

  No

  Yes

• Are all current promotional discounts processed in line with policy? Reason recorded on the ticket?

  Yes

  No

  N/A

• Is there any evidence of unauthorised/inappropriate discounting?

  No

  Yes (alert)

• Were last week's recoveries greater than the 1.0% limit?

  No

  Yes

• Were last week's treat discounts greater than the 0.5% limit?

  No

  Yes

• Do all staff discounts adhere to policy?

  Yes

  No

  N/A

• Are any 'on us' discounts supported by Operations Manager approval? (E-mail)

  Yes

  No

  N/A

PDQs

• Are all PDQ slips retained on site? (Check a couple of cash outs)

  Yes

  No

• Are all PDQ machines correctly reset at close?

  Yes

  No

• Are all credit card refunds appropriate and evidenced?

  Yes

  No

  N/A

• Have Amex/gift cards been correctly declared on the Weekly Cash Summary over the past 7 days?

  Yes

  No

  N/A

Admin

• Are any gift vouchers correctly processed?

  Yes

  No

  N/A

• Are redeemed vouchers cancelled and sent to HO?

  Yes

  No

  N/A

Stock

Stock Verification

• Complete a line check on 5 drink items. Is the variance less than £15?

  Yes

  No

• Variance:

• Complete a line check on 5 food items. Is the variance less than £15 per day elapsed?

  Yes

  No

• Variance:

• Complete a line check on 5 shop items. Is the variance less than £10?

  Yes

  No

• Variance:

• Is there any evidence of deliberate stock manipulation?

  No

  Yes (alert)

• Are last week's stock count sheets retained?

  Yes

  No

• Are last week's stock counts accurately totalled on the count sheets?

  Yes

  No

• Are variances checked before finalising the stock? (Evidence of this must be shown by recounts being recorded on a printed closing stock variance)

  Yes

  No

• Is the name of the person who counted last week's stock recorded on the count sheets?

  Yes

  No

• Is the name of the person who completed and finalised last week's stock count recorded on the count sheets?

  Yes

  No

• Are items transferred between departments daily?

  Yes

  No

Stock Management

• Is all stock as secure as possible?

  Yes

  No

• Is there evidence of excessive cleaning/consumable stock?

  No

  Yes

• Is there any out of date stock on site?

  No

  Yes (alert)

• Are all products approved brands?

  Yes

  No

Ordering

• Are stock levels checked prior to ordering?

  Yes

  No

• Are deliveries checked against the delivery note?

  Yes

  No

• Is there evidence of adequate stocking levels?

  Yes

  No

• Last week's £ food closing stock:

• Last week's £ drink closing stock:

• Check last week's Petty Cash Approval. Is there evidence of excessive food purchasing? (More than £30)

  No

  Yes

• Are all deliveries entered or approved on Comtrex on the day of delivery or latest the following morning?

  Yes

  No

Staff Food

• Are all staff meals and drinks entered on to the till and receipts signed?

  Yes

  No

• Is the daily BOH food record sheet in use?

  Yes

  No

• Are last week's staff/manager food costs greater than the 1.5% limit?

  No

  Yes

Waste

• Is shop total wastage within 2.5% of net sales?

  No

  Yes

• Is drink total wastage within 0.75% of net sales?

  Yes

  No

• Is food total wastage within 0.75% of net sales?

  Yes

  No

• Are voids and waste declared correctly during service?

  Yes

  No

Analysis

• Are wastage sheets maintained for FOH and BOH?

  Yes

  No

• Is all waste entered on to Comtrex daily?

  Yes

  No

• Are line checks completed weekly and entered on Comtrex? (Minimum 2 per week for both food and drink counting 5 items on each)

  Yes

  No

• Is there evidence of margin performance being part of the weekly kitchen team brief? E.g top 10 stock variances, weekly focuses.

  Yes

  No

Payroll

Payroll

• Does last week's posted payroll agree to time sheets?

  Yes

  No

• Do employees have a signed contract? Check 5 FOH and 5 BOH.

  Yes

  No

• Does last week's service charge on the commission worksheet match the Financial Detail Report?

  Yes

  No

• Have any visa holding students provided proof of college/terms and course details?

  Yes

  No

• Is 12 week average hours in fourth equivalent to contracted hours? Check 5 FOH and 5 BOH.

  Yes

  No

• Is there evidence of student visa holders overworking?

  No

  Yes

People

• Do all employees have a signed contract?

  Yes

  No

• Was all sickness/absence/holiday recorded correctly on Fourth last week?

  Yes

  No

• Do all staff have right to work?

  Yes

  No

• Are there any staff working but not recorded on Fourth?

  No

  Yes

• Are staff files kept securely? (Filing cabinet kept locked)

  Yes

  No

• Does every team member have a staff file?

  Yes

  No

• Are any leaver files safely secured and contain a resignation letter/leaver form?

  Yes

  No

• Are any staff working without an NI number? (More than 3 months service)

  No

  Yes

Other

Licensing

• Is the licensing summary (part B) displayed?

  Yes

  No

• Is the S57 DPS Nomination notice displayed?

  Yes

  No

• Is the site licensing copy (part A) securely held in safe?

  Yes

  No

• Is liquor dispense authorisation form signed by DPS and FOH management team?

  Yes

  No

• Signature

  Sign