MRS CASH AUDIT

Information

1 - Cash and Security Check

1.1.1 - Reconcile floats back to the issued amount at the time of Audit and agree back to the float balance sheet.
1.1.6 - Reconcile any unbanked takings held in the safe for banking back to cash and cheques total on the dynamic P&L. Agree monies held back to the bankings check sheet.
1.1.11 - Verify the safe/float includes any unsupported expenditure. Ensure all current weeks receipts are supported by signed/authorised Petty Cash vouchers.
1.1.16 - Reconcile stamped bank slips to P&L reports. Ensure bankings are completed daily and in sequential order.
1.1.21 - Ensure Credit/Debit card transaction slips are attached to the server sign off reports together with till receipts. Ensure keyed transactions are supported by manual vouchers.
1.1.26 - Ensure that Credit/Debit/Gift card sales are correctly rung through the till.
1.1.31 - Ensure that previous weeks paperwork has been sent tot the support office.

2.1.1 - Review all controls over the restaurant alarm system. Ensure that multi coded systems are updated with changes to the team records and safe records held securely in the safe.
2.1.6 - Ensure that the alarm system is in working order. Was the alarm set over night.
2.1.11 - Ensure that individual safe codes are in use. Ensure safe access is controlled to company standards and records are held in the safe.
2.1.16 - Ensure safe codes are changed on a monthly basis.
2.1.21 - Ensure that alarm codes are changed on a six monthly basis.
2.1.26 - Any security failures evident at the time of the audit, EG Tesco vouchers, CCTV Tapes out of order/Tapes not changed in secure storage areas, Bill pads, Till keys etc.
2.1.31 - Is there an up to date key holders list held in the safe.
2.1.36 - Is there evidence that the current management team, including supervisors have signed the finance policy and procedures manual.
2.1.41 - Was the auditors ID requested upon arrival.
2.1.46 - Ensure that debit/credit card transaction slips and personnel files are held securely in a place for which only management have access.

3.1.1 - Are discounts from the current week supported with written management explanation.
3.1.6 - Ensure that all redeemed promotional vouchers have been crossed out or signed as cancelled.
3.1.11 - Are level 2 & 3 Voids backed up with explanations stapled to the void report.
3.1.16 - Ensure till refunds are supported by a F.I.R report. We're refunds correctly processed.

4.1.1 - Assess the closing stocks for food and liquor to ensure that counts are accurate. With the aid of line check examine significant variances and causes.
4.1.6 - Ensure that the past three bidvest deliveries and any current week petty cash/ transfers have been entered correctly onto the stock system.
4.1.11 - Ensure that a credit ledger is in use to record awaiting bidvest credits.
4.1.16 - Check weekly stock counting procedures. Ensure that end of period count is completed by and stock sheets are signed by a senior manager.
4.1.21 - Ensure that the actual cost of sales match the figures entered into the dynamic P&L for the last end of period.

5.1.1 - Ensure that the previous weeks gratuities and service charge have correctly been processed through payroll.
5.1.6 - Ensure that a written non cash tip agreement is held on file. Ceck previous week payroll to ensure that the policy is being adhered to.
5.1.11 - Check that signed tragus customer transaction handling forms are held on file for team members currently June 2012.
5.1.16 - Ensure that team members have the relevant documentation to allow them to work in the UK and have appropriate ID's held on file.
5.1.23 - Ensure team members have signed contracts and where appropriate recruitment packs are held on file.
5.1.26 - Ensure that the team member details have correctly been entered onto fourth hospitality.
AUDITOR SIGNATURE