MRS standards check - local copy

Information

Cash Control & Bankings

Reconcile floats back to the issued amount at the time of the Audit and agree back to the Float Check Sheet balance.
Reconcile any unbanked takings held in the safe for banking back to cash and cheques total on the Business Sheet (P&L). Agree monies held back to the Bankings Check Sheet.
Verify if the Safe/Float includes any unsupported expenditure. Ensure all current week's receipts are supported by signed/authorised Petty Cash vouchers.
Reconcile stamped bank slips back to the P & L reports. Ensure bankings are completed daily and in sequential order.
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.
Ensure that Credit/Debit/Gift Card sales are correctly rung through the till.
Ensure that previous week's paperwork has been sent to the Support Office

Security

Review all controls over the restaurant alarm system. Ensure that multi-coded systems are updated with changes to the team and records kept Records held securely in the safe.
Ensure that the alarm system is in working order. Was the alarm set overnight.
Ensure that individual safe codes are in use. Ensure safe access is controlled to Company standards and records are held in the safe.
Ensure safe codes are changed on a MONTHLY basis.
Ensure that Alarm Codes are changed on a SIX MONTHLY basis
Any security failures evidenced at the time of the audit, EG Tesco vouchers, CCTV out of order/tapes not changed insecure storage areas, bill pads, Till keys etc
Is there an up to date Key Holders list held in the safe.
Is there evidence that the current management team, including supervisors have signed the Finance Policy and Procedures Manual
Was the auditor's I.D. requested upon arrival.
Ensure that credit/debit card transaction slips and personnel files are held securely in a place for which only management have access

Sales - Till/PC Control

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

Stock Control

Assess the closing stock results for Food and Liquor to ensure that counts are accurate. With the aid of a line check examine significant variances and causes.
Ensure past THREE Bidvest deliveries and any current week Petty Cash and Transfers have been correctly entered onto the Stock System
Ensure that a Credit Ledger is in use
Check weekly stock counting procedures. Ensure that end of period counts are completed by and stocksheets signed by the General Manager.
Ensure that the actual cost of sales match the figures entered into the Dynamic P & L for the last end of period.
Ensure that current and previous week deliveries have correctly entered onto F & B. Ensure credits have been explained
Ensure current week Petty Cash Food & Liquor purchases and transfers have been correctly entered onto the system
Ensure that the top 10 consumable items have been counted and entered onto the last End of Period stock count.
Ensure that Wastage is entered onto the system on a daily basis and recorded on manual records

Payroll and Personnel Files

Ensure that the previous week's gratuities and service charge have been correctly processed through payroll.
Ensure that the previous week's gratuities and service charge have been correctly processed through payroll.
Check that signed Tragus Customer transaction handling forms are held on file for team members.
Ensure Team members have the relevant documentation to allow them to work in the U.K. and have appropriate ID's held on file
Ensure that Team members signed contracts and where appropriate recruitment packs are held on file
Ensure that Team members details have been correctly recorded on Fourth Hospitality

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