GLOBAL MAX SERVICES (GMS) PTE.

LTD
INTERNAL AUDIT DEPARTMENT
STORE AUDIT RATING
BRANCH: REG.BUS.UNIT MANAGER:
CASH SALES PERIOD: MULTI-UNIT MANAGER:
INVENTORY PERIOD: BRANCH MANAGER:
DATE OF STORE VISIT: BRANCH ADMIN.OFFICER:
PREVIOUS AUDIT RATING: KITCHEN SUPERVISOR:

ASSIGNED WEIGHT
RATE PER SUB-
AREA PER SUB- DEVIATION/s FINAL RATING
PER AREA AREA
AREA

I. CASH HANDLING PROCEDURES 45%

A. SALES DEPOSIT 40%
B. CASH FUNDS 20%
C. PRE-PRINTED OFFICIAL RECEIPTS/
10%
ACKNOWLEDGMENT RECEIPT
D. RESERVATION AGREEMENT (RA) &
8%
BULK ORDER AGREEMENT (BOA)
E. CASH SALES (spot count) 3%
F. PARTIAL TURN-IN 3%
G. GIFT CERTIFICATES 4%
H. SIGN CHITS/ ON THE HOUSE 2%
I. REFUND TRANSACTIONS 3%
J. VOID ITEMS/TRANSACTIONS 2%
K. DISCOUNTS 2%
L. STORE LOGBOOKS 3%

II. SECURITY AND CONTROL 15%

A. CASH VAULTS 50%
B. POS ACCESS RIGHTS 50%

III. INVENTORIES 25%

A. INVENTORY VARIANCES 70%

B. INVENTORY REPORTS 30%

IV. BIR LOGBOOKS AND PERMITS &

15%
LICENSES
A. BIR LOGBOOKS (Sales & Senior Citizen
50%
Discounts)
B. PERMITS AND LICENSES 50%

OVER-ALL RATING
ASSESSMENT:

Financials 0%
Kitchen 0%

Audited by: Acknowledged by:

(Auditor signature over printed name/ date) (BM signature over printed name/ date)

(BAO signature over printed name/ date)

(KS signature over printed name/ date)

96% to 100% = Strong/ 91% to 95% = Very Good/ 86% to 90% = Good/ 80% to 85% = Satisfactory/ 66% to 79% = Needs Improvement/ 30% to 65% = Weak
GLOBAL MAX SERVICES PTE. LTD
INTERNAL AUDIT DEPARTMENT
MATRIX IN RATING THE RESULT OF STORE AUDIT FOR COMPANY-OWNED STORES OF MAX'S RESTAURANT
AREA
PER SUB-AREA COMPONENTS
I. CASH HANDLING PROCEDURES (45%)
A. SALES DEPOSITS
B. CASH FUNDS
B.1. Petty Cash Fund
B.2. Change Fund
ASSIGNED WEIGHT RATING
ASSIGNED
PER STANDARDS WEIGHT PER POPULATION
5 4 3 2 1 0
STANDARD
OF SUB-AREA
All cash sales proceeds, advance deposits for reservations, and all other cash sales, All deposits from last
40% No deviation With deviation
including checks under the corporate name of the branch, shall be deposited intact. audit to present
Sales proceeds should be deposited in full the next banking day or bank pick-up day
schedule. For stores without deposit pick-up agreement, any undeposited cash sales
for the day should be dropped in vault by two persons (Cashier and Branch officer All deposits from last
35% audit to present
No deviation With deviation
on duty) for safekeeping, the said undeposited cash should be deposited the next
banking day before 12:00 noon (If deposits were done after 12:00 noon, the reason
for the delay should be indicated in the DSR.)
Withdrawal from cash sales proceeds should be supported by Debit Advice Memo
40% and Check/Payment Voucher during replenishment of petty cash fund or extra fund. All replenishments made
Only checks and debit advice under the corporate name of the branch shall be 5% from the cash sales from No deviation With deviation
allowed for encashment through the sales proceeds. Encashment thru sales last audit to present
proceeds should be documented by MOD/BAO in the cashier's endorsement logbook.
At least 30% of all
Sales Collection Report should be uploaded timely and accurately in Google Drive on
5% deposits from last audit No deviation With deviation
a daily basis. to present
Cash shortage cap is Php 5 and should be charged to person responsible. Cash
shortage of Php 100 and below should be paid within the day. Cash shortage of Php
All deposits from last
101 to Php 500 should be paid within 3 days but with Promissory note. Cash 15% audit to present
No deviation With deviation
shortage of Php 501 and above should be covered by ATD form thru salary
deduction.
With overage/ With overage/
Fund should be intact/ not mingled with other funds, including sales, and should be
50% As of spot count (shortage) of not (shortage) of
safely secured at all times and cannot be accessed by any unauthorized persons. more than PhP5 PhP5.01 or more
Petty cash expenses should be properly and adequately documented as to signatures
Total number of petty
& supporting attachments. No PCV shall be signed by one and the same person as cash disbursement
Deviation– 1% to Deviation – 11% to Deviation – 31% to Deviation – 51% to Deviation - more
the recipient and the approver. (For stores, if the employee to be reimbursed is the vouchers (on hand and
30% No deviation 10% of the total 30% of the total 50% of the total 80% of the total than 80% of the total
Store Head, expense of Php 1,000.00 and below can be approved by the co- for replenishment)
population population population population population
during time of cash
manager, otherwise, the immediate superior shall be the approver.) Aproval through
count
email must be printed and attached to PCV.
30% Disbursements should be maximum of PhP 3,000 per PCV/transaction. In cases Total number of petty
wherein expenses are above the Php 3,000.00 maximum limit per usage and are not cash disbursement
vouchers (on hand and
20% covered by the expenses mentioned in General Guidelines, approval of the person 10% for replenishment)
No deviation With deviation
set forth in the Approval Matrix is required: otherwise, such expenses may be during time of cash
disallowed. (refer to Petty Cash Fund Guidelines). count
Total number of petty
Petty cash fund replenishment cut-off should be made on a weekly basis or when cash disbursement
vouchers (on hand and
the fund was already down to 40%-70% of the original amount which ever comes 10% for replenishment)
No deviation With deviation
first. during time of cash
count
Fund should be intact/ not mingled with other funds, including sales, and should be
safely secured at all times and cannot be accessed by any unauthorized persons.
25% 100% As of spot count No deviation With deviation
BAO ensures that the cashier's change fund is not exceeding 50% of the total
change fund, except when BAO is on-leave and on day-off.
 ASSIGNED WEIGHT RATING
ASSIGNED
PER
AREA STANDARDS WEIGHT PER POPULATION
PER SUB-AREA COMPONENTS 5 4 3 2 1 0
STANDARD
OF SUB-AREA
With overage/ With overage/
Fund should be intact/ not mingled with other funds, including sales, and should be
60% As of spot count (shortage) of not (shortage) of
safely secured at all times and cannot be accessed by any unauthorized persons. more than PhP5 PhP5.01 or more

Payment for extra hires and practitioners should be properly and adequately Total number of cash
disbursement vouchers Deviation– 1% to Deviation – 11% to Deviation – 31% to Deviation – 51% to Deviation - more
documented as to signatures & supporting attachments (salary computation of the
30% (on hand and for No deviation 10% of the total 30% of the total 50% of the total 80% of the total than 80% of the total
extra hires, supported with Timecard signed by the extra hires). No PCV shall be replenishment) during population population population population population
B.3. Extra Fund 25% signed by one and the same person as the recipient and the approver. time of cash count

Total number of cash

disbursement vouchers
Extra fund replenishment cut-off should be made on a weekly basis or when the
10% (on hand and for No deviation With deviation
fund was already down to 40%-70% of the original amount which ever comes first. replenishment) during
20% time of cash count

B.4. Meal Fund
B.5. Spot Count
C. PRE-PRINTED OFFICIAL
RECEIPTS/ ACKNOWLEDGMENT
RECEIPTS
Fund should be intact/ not mingled with other funds, including sales, and should be
60% As of spot count No deviation With deviation
safely secured at all times and cannot be accessed by any unauthorized persons.
Deviation– 1% to Deviation – 11% to Deviation – 31% to Deviation – 51% to Deviation - more
Payment for meal expenses should be properly and adequately documented (Meal Meal Logsheet as of spot
30% No deviation 10% of the total 30% of the total 50% of the total 80% of the total than 80% of the total
15% Logsheet duly signed by employees) count
population population population population population
Summary of Expenses
Meal fund replenishment cut-off should be made on a weekly basis or when the fund (on hand and for
10% No deviation With deviation
was already down to 40%-70% of the original amount which ever comes first. replenishment) during
time of cash count
Spot count made in Incomplete or
Cash funds shall be monitored through spot cash count at least twice a month by
5% 100% As of spot count accordance with the without spot count
Branch Manager or at least once a month by Multi-Unit Manager. policy made
100.00%
PRE-PRINTED OFFICIAL RECEIPTS:
Pre-printed OR/s should be supported by original POS Receipt/s with the same Total pre-printed ORs
40% issued within audit period
No deviation With deviation
amount/s.
Total pre-printed ORs
Pre-printed ORs issued to the store should be complete and all accounted for (used
25% issued and unused within No deviation With deviation
and unused). ORs should be properly and safely secured. audit period
Pre-printed official receipts should be properly accomplished as to customer name,
Deviation – 51% or
date, vatable sales, 12% VAT, and total amount should be indicated. Details in Total pre-printed ORs Deviation - 1% to 10% Deviation - 11% to 20% Deviation - 21% to 30% Deviation - 31% to 50%
15% issued within audit period
No deviation
of the total population of the total population of the total population of the total population
more of the total
duplicate copies should not be written in ink. Skipped/spoiled ORs should be marked population
as "cancelled".
10% Pre-printed official receipts should be used chronologically. BAO should monitor Total pre-printed ORs
5% No deviation With deviation
movement of booklets issued. issued within audit period

ACKNOWLEDGEMENT RECEIPTS:
Acknowledgment receipts should be issued only on sale of gift certificates and Deviation – 51% or
Total ARs issued within Deviation - 1% to 10% Deviation - 11% to 20% Deviation - 21% to 30% Deviation - 31% to 50%
advance payment for reservation/function/bulk orders, and supported by POS- 8% audit period
No deviation
of the total population of the total population of the total population of the total population
more of the total
generated slips. Skipped/spoiled ARs should be marked as "cancelled". population

Acknowledgment Receipts issued to the store should be complete and all accounted Total ARs issued and
5% No deviation With deviation
for (used and unused). ARs should be properly and safely secured. unused within audit period

Acknowledgement receipts should be used chronologically. BAO should monitor Total ARs issued and
2% No deviation With deviation
movement of booklets issued. unused within audit period
 ASSIGNED WEIGHT RATING
ASSIGNED
PER
AREA STANDARDS WEIGHT PER POPULATION
PER SUB-AREA COMPONENTS 5 4 3 2 1 0
STANDARD
OF SUB-AREA

Advance Deposits:
Fifty percent (50%) deposit (cash or check) of contract price shoud be paid by the
All functions/bulk orders
customer upon signing of the contract, and should be immediately punched by the
30% from last audit to No deviation With deviation
cashier in the POS. Advance deposit slip (POS-generated slip) is attached to the present
store copy of RA/ BOA forms.
For reservations/bulk orders within the day, all cash/check payments should be All functions/bulk orders
punched in the POS after the event/function but should be deposited on or before 5% from last audit to No deviation With deviation
end of banking hours of the same day if received during the first (AM) shift. present
Deposits paid in check must given five (5) days before the event/function, and
should be cleared before the actual date of the event/function. Check payments All functions/bulk orders
from regular customers should be dated. Postdated check payments from local gov't 5% from last audit to No deviation With deviation
unit customers may be allowed if approved by MUM. All checks must be payable to present
Max's Kitchen, Inc.
Event/Function Already Held:
For reservations already held, advance deposit made by customer is properly applied
D. RESERVATION AGREEMENT (RA) and additional orders or extra charges (non-food or other amenities) are properly All functions/bulk orders
8% 40% from last audit to No deviation With deviation
& BULK ORDER AGREEMENT (BOA) billed and paid on the day of the party/event. All discounts given are approved by present
management. POS receipt should be attached to the RA/BOA forms.
Reservations/Events/Functions should be properly recorded and completely
monitored in a logbook/ accrual template showing the following details: RA Serial All functions/bulk orders
5% from last audit to No deviation With deviation
Number, Date when the customer made the reservation, Amount of advance present
deposit, OR number, Date of f
Documentation:
Changes in the original/white copy of RA or BOA (like additional advance deposits, Total RA/BAO forms
change of event date, food menu, etc.) should also be effected on its duplicate/pink 10% from last audit to No deviation With deviation
copy. present
Total RA/BAO forms
RA/BOA forms should be issued/used in chronological order. 5% from last audit to No deviation With deviation
present
Total RA/BAO forms
Cancelled agreements are properly marked as "cancelled" on all the copies. Terms
5% from last audit to No deviation With deviation
and conditions in the RA/BOA shall be applied, including refund of advance deposits. present

Cash shortage or overage during spot count shall be paid. (The overage and
shortage cap will be P5.00. Overages ranging from P100.00 and above shall be With overage/
required to write an incident report duly noted by the Branch Manager. Shortages Cash over/short not (shortage) of more
E. CASH SALES (spot count) 3% 100% As of spot count - - -
exceeded P5.00 cap, full amount will be charged to the person accountable. more than PhP5 that Php5 for all
brands
Payment of shortages shall be in accordance with hierarchy of payment stated in the
Cash Sales Deposit and Related Accounting Procedures.)

Partial Turn-In should be performed when the sales proceeds in the POS drawer At least 30% of period
F. PARTIAL TURN-IN 3% 100% No deviation - - - With deviation
exceed the amount of PhP 10,000 covered
 ASSIGNED WEIGHT RATING
ASSIGNED
PER
AREA STANDARDS WEIGHT PER POPULATION
PER SUB-AREA COMPONENTS 5 4 3 2 1 0
STANDARD
OF SUB-AREA

REDEEMED/CLAIMED GCs:
Sample redeemed GCs
Redeemed/Claimed GCs should bear the signature of the Authorized Signatories. 10% (based on available No deviation With deviation
documents in the store)

Sample redeemed GCs

It should be supported by corresponding POS receipt, marked as "CLAIMED",
5% (based on available No deviation With deviation
"USED", or "REDEEMED" after the redemption, and should be claimed at face value. documents in the store)

G. GIFT CERTIFICATES
COMPLIMENTARY GCs:
Gift certificates issued as complimentary gift, employees' reward, for promo & local
4% market advertising (should supported by contract agreement) must have prior Total complimentary
request & approval by the BM & MUM, supported by acknowledgement receipt 10% GCs issued/given from No deviation With deviation
signed by the authorized branch personnel & the recipient. (Note: Compli GCs for last audit to present
employee's rewards may be approved by BM only)
FOR SELLING/ UNISSUED GCs:
Total GCs issued and
GCs for selling should be completely accounted for and should be issued/sold in
50% sold from last audit to No deviation With deviation
sequential order. present
Total GCs issued and
GC movements should be monitored and balance of unsold GCs should match with
25% sold from last audit to No deviation With deviation
the records maintained by BAO. present

H. SIGNED CHITS/ ON THE HOUSE
SIGNED CHITS:
Sample sign chit
Only authorized employees (inter-branch) and outside customers are availing sign transactions (based on
15% No deviation With deviation
chit. available documents in
the store)
Sample sign chit
Employees sign chits are completely included in the payroll data in the same cut-off transactions (based on
15% No deviation With deviation
period. available documents in
the store)
ON THE HOUSE:
Branch closely monitors / observes proper OTH spending. The transactions allowed
by management under the OTH account are, but not limited to: (1) Employees
benefit – regular employees birthday; (2) Staff Food Taste, food demo and meals;
2% (3) Owners; (4) Compliments to guests (complaining, regular customer, etc.); (5) Sample on-the-house
Food used for branch surveys by quality auditors; (6) P.R. to community transactions (based on
30% No deviation With deviation
organizations subject to approval of the management; (7) Representations for available documents in
the store)
government agencies, Area Managers, and roving employees allowed for such
privilege; (8) Sales discount for bulk orders if the agreed discount is not
programmed subject for management approval and reclassification by the Head
Office; and (9) Other transactions allowed by the manager and the management.
Sample on-the-house
All OTH has to be approved by the Branch Manager, while P.R.to community transactions (based on
20% No deviation With deviation
organizations and sales discount for bulk orders written approval by MUM. available documents in
the store)
Sample on-the-house
transactions (based on
20% available documents in
No deviation With deviation
Reasons for OTH must be stated on the POS receipts. the store)

Refund transactions should be properly adequately documented. It should be

I. REFUND TRANSACTIONS
approved in writing by the BM/ABM or any other authorized member of management Sample refund
transactions (based on
3% team and signed by the cashier. It should be supported by refund slip, written 100% available documents in
No deviation With deviation
reason/justification, original POS receipt, and corrected POS receipt. It should be the store)
effected within the day of transaction.

J. VOID ITEMS/TRANSACTIONS
Voided items/transactions should be adequately documented. It should be approved Sample void items/
in writing by the BM/ABM or any ither authorized member of management team and transactions (based on
2% 100% No deviation With deviation
signed by the cashier. It should be supported by written reason/justification, void available documents in
the store)
slip (if applicable), original bill-out receipt, and corrected bill-out receipt.
 ASSIGNED WEIGHT RATING
ASSIGNED
PER
AREA STANDARDS WEIGHT PER POPULATION
PER SUB-AREA COMPONENTS 5 4 3 2 1 0
STANDARD
OF SUB-AREA

Branch follows the 20% discount mandated by law for senior citizens (SC) and
persons with disability (PWD) upon presentation of valid discount card (it shall apply Sample SC/PWD
discounts (based on
only to the number of valid identification cards), for food deliveries & take-out, the 30% available documents in
No deviation With deviation
discount shall be applied up to the amount of P300.00 only regardless of the number the store)
of SC or PWD, the said discount is not applicable for parties & bulk orders.
SC and PWD discounts should be supported by manual discount slip (if applicable) to
be prepared in duplicate by the cashier indicating ID number, name, date of Sample SC/PWD
issuance & signature of the person availing the discount. Discount slip should bear discounts (based on
40% No deviation With deviation
the printed name & signature of the cashier, & should be counter checked by the available documents in
K. DISCOUNTS 2% BAO (in the absence of the BAO, BM/ABM or DS/ADS may perform counter the store)

checking).
Sample other special
All other special and direct discounts must have prior written or e-mail approval of and direct discounts
20% No deviation With deviation
MUM or top management if the discount is above the system wide discount scheme. (based on available
documents in the store)

Guest receipts of regular transactions with special and direct discounts must bear the Sample other special
and direct discounts
signature of BM/ABM (or any officer delegated by the BM/ABM in case of his/her 10% (based on available
No deviation With deviation
absence). documents in the store)

L. STORE LOGBOOKS
Cash proceeds dropped to the vault should be properly documented in a logbook as
to time they were dropped, signed by the BAO acknowledging that the proceeds Total number of
Deviation – 1% to Deviation – 11% to Deviation – 31% to Deviation – 51% to Deviation - more
envelopes containing
L.1. Sales Deposit Logbook 25% were dropped, signed by the cashier attesting that they were dropped, and signed 100% cash proceeds as
No Deviation 10% of the total 30% of the total 50% of the total 80% of the total than 80% of the total
by the bank teller acknowledging the pick-up of proceeds. BAO attaches the VDS to population population population population population
covered by audit scope
the Sales Deposit Logbook & DSR/DCR copy of Sales Accounting.
Deviation – 1% to Deviation – 11% to Deviation – 31% to Deviation – 51% to Deviation - more
L.2. Accountability Turn-Over Cash funds should be properly endorsed, and endorsement should be completely Total shifts in one
3% 25% 100% No Deviation 10% of the total 30% of the total 50% of the total 80% of the total than 80% of the total
Logbook documented in a logbook month
population population population population population
Deviation – 1% to Deviation – 11% to Deviation – 31% to Deviation – 51% to Deviation - more
L.3. Cashier's Endorsement Cashier's funds, including PTI sales, should be properly endorsed, and endorsement Total shifts in one
25% 100% No Deviation 10% of the total 30% of the total 50% of the total 80% of the total than 80% of the total
Logbook should be completely documented in a logbook . month
population population population population population
Total delivery Deviation – 1% to Deviation – 11% to Deviation – 31% to Deviation – 51% to Deviation - more
Delivery transactions are correctly recorded and properly acknowledged in writing by
L.4. Remittance Logbook 25% 100% transactions within audit No Deviation 10% of the total 30% of the total 50% of the total 80% of the total than 80% of the total
both the cashier, rider & BM/Officer. period population population population population population
120% 100%

II. SECURITY & CONTROL (15%)

The sales vault are in good working condition (dial/doors, drop slot, locks, and other
25% As of audit No deviation With deviation
parts).
Access to fund vault is limited to BAO with vault combination and keys. (In case of
absence of BAO, shall be endorsed to BM or authorized member of Management 25% As of audit No deviation With deviation
A. CASH VAULTS 50% Team)
All vault should always be locked. “Day-lock” or “0” mode is prohibited. 25% As of audit No deviation With deviation
Duplicate key & vault combination should be given to Cash Accounting Department
in a sealed envelope; Vault combination are changed if there's personnel movement 25% As of audit No deviation With deviation
in the branch (BAO or Cashier).

Only authorized persons have POS access rights (swipe card) and its confidentiality
50% As of audit No deviation With deviation
should be strictly observed. No borrowing of swipe cards.
B. POS ACCESS RIGHTS 50%
Access rights of resigned employees and those that are no longer assigned in the
50% As of audit No deviation With deviation
store are delisted in the POS.
 ASSIGNED WEIGHT RATING
ASSIGNED
PER
AREA STANDARDS WEIGHT PER POPULATION
PER SUB-AREA COMPONENTS 5 4 3 2 1 0
STANDARD
OF SUB-AREA

III. INVENTORIES (25%)

P1 to P1,000 P1,001 to P2,000 P2,001 to P3 000 P3,001 to P4 000 P4,001 to P5,000 above P5,001
variance amount variance amount variance amount variance amount variance amount variance amount
30% Shortage (chicken)
(based on selling (based on selling (based on selling (based on selling (based on selling (based on selling
Use of Chicken (Regular, Spring, Family, CLQ) should be properly and completely price) price) price) price) price) price)
accounted for. P1 to P300 variance
P301 to P500 P501 to P700 P701 to P900 P901 to P1,000 above P1, 001
variance amount variance amount variance amount variance amount variance amount
20% Overage (chicken) amount (based on
(based on total unit (based on total unit (based on total unit (based on total unit (based on total unit
total unit cost)
cost) cost) cost) cost) cost)
Use of chicken sizes (Regular, Family, Spring, CLQ) should be properly monitored Usage of Chicken based With variance of +/- With variance of +/-
and recorded by the kitchen supervisor. Improper interchange of chicken use may 10% on actual or replaced 5 whole chicken per more than 5 whole
greatly affect either product quality ot the sales volume. sizes month chicken per month

Use of chicken sizes (Regular, Family, Spring, CLQ) other than its intended regular With variance of +/- With variance of +/-
Usage of Chicken based
menu should be properly monitored and recorded by the kitchen supervisor. The 10% on Training Kit
3 whole chicken per more than 3 whole
A. INVENTORY VARIANCES 70% store should follow standard usages as prescibed in the Training kit. month chicken per month
P501 to P700 P701 to P900 P901 to P1,000 above P1,001
P1 to P500 variance
Shortage (sampled ala variance amount variance amount variance amount variance amount
7.5% carte items)
No variance amount (based on
(based on selling (based on selling (based on selling (based on selling
selling price)
price) price) price) price)
P1 to P250 variance P251 to P400 P401 to P550 P551 to P700 above P701 to
Overage (sampled ala
7.5% carte items)
No variance amount (based on variance amount variance amount variance amount variance amount
Ala carte items and MCB products (sample only) should be properly and unit cost) (based on unit cost) (based on unit cost) (based on unit cost) (based on unit cost)
completely accounted for. P1 to P500 variance
P501 to P700 P701 to P900 P901 to P1,000 above P1,001
Shortage (sampled MCB variance amount variance amount variance amount variance amount
7.5% products)
No variance amount (based on
(based on selling (based on selling (based on selling (based on selling
selling price)
price) price) price) price)
P1 to P250 variance P251 to P400 P401 to P550 P551 to P700 above P701 to
Overage (sampled MCB
7.5% products)
No variance amount (based on variance amount variance amount variance amount variance amount
unit cost) (based on unit cost) (based on unit cost) (based on unit cost) (based on unit cost)

Daily inventory of kitchen items and bakeshop products should be immediately and
accurately recorded in the monitoring sheet. Daily closing inventory count should be
supervised /double-checked by the closing KS or AKS (for kitchen items) or by
DS/ADS (for bakeshop products). Inventory monitoring sheet should be duly 20% As of audit No deviation With deviation
accomplished; with name & signature of the branch personnel who conducted the
inventory count, reviewed & signed by the KS/AKS (for kitchen items) & DS/ADS (for
bakeshop products) or the Branch Manager.
Month-end inventory count should be done by the kitchen stock clerks and by the
KS/AKS (for kitchen items) or by the DS/ADS (for bakeshop products) under close
supervision by the BM/ABM, soft-copy of month-end inventory count should be sent
50% As of audit No deviation With deviation
to Accounting Department within two (2 days) after the end of the month. Month-
end inventory sent to Accounting Department is accurate & correct, and
B. INVENTORY REPORTS 30% should tally with actual count recorded in the inventory monitoring sheet.
Spoilages for the month do not exceed the allowable limit of 0.05% of the total
10% As of audit No deviation With deviation
monthly sales.
Inventory reports (Month-end Count Sheet, Daily Inventory Monitoring, Stock
Transfers, Delivery Reports, Receiving Reports, Gate Pass, Spoilage/Wastage) are 10% As of audit No deviation With deviation
properly kept on file.
Kitchen items and/or bakeshop products that are issued as complimentary gift,
employees' reward, & for promo should be properly monitored and recorded. It must
5% As of audit No deviation With deviation
have prior request by the BM & approval by the MUM, acknowledgment receipt
signed by the BM & the recipient. (RDA, Xmas give away)
Inventories for employees meal should be segregated from the store's kitchen
5% As of audit No deviation With deviation
inventories.
100%
 ASSIGNED WEIGHT RATING
ASSIGNED
PER
AREA STANDARDS WEIGHT PER POPULATION
PER SUB-AREA COMPONENTS 5 4 3 2 1 0
STANDARD
OF SUB-AREA

IV. BIR LOGBOOKS AND PERMITS & LICENSES (15%)

A. BIR LOGBOOKS
Should be stamped by BIR, updated every end of day, details should agree with POS
A.1 BIR Sales Logbook 50% As of audit No Deviation With deviation
reading.
50%
Should be stamped by BIR and should keep an accurate record of sales which shall
A.2 Senior Citizen Discount Logbook 50% As of audit No Deviation With deviation
include all details of the senior citizen transaction.

B. MANDATORY PERMITS AND LICENSES

B.1 Certificate of Registration (BIR
One time application. Original copy posted and displayed. 15% As of audit No Deviation With deviation
Form 2303)
B.2 Annual Registration Form (BIR Should be renewed annually for the current year. Original copy posted and
15% As of audit No Deviation With deviation
Form 0605) displayed.
One time application along with the Certificate of Registration. Original copy
B.3 BIR (Ask for Receipt) 15% As of audit No Deviation With deviation
posted and displayed.
B.4 Municipal License/ Business Could be renewed annually, semi-annually, or on quarterly basis for the current year
10% As of audit No Deviation With deviation
Permit depending on the store. Original copy posted and displayed.
One time application but renewed for every replacement of the machine used.
B.5 Permit to Use POS Machine 15% As of audit No Deviation With deviation
Original copy posted and displayed.
50% Application made along with the Permit to use POS Machine. Original copy posted
B.6 POS Permit Sticker 10% As of audit No Deviation With deviation
and displayed.
One time application / upon construction of the store but subject for renewal upon
B.7 Certificate of Occupancy 5% As of audit No Deviation With deviation
renovation or relocation. Original copy posted and displayed.
(pre-requisite:Health Permits of all Employees - regular and non-regular):
B.8 Sanitary Permit  Annual renewal. Original copy should be kept on store's file but may also be 5% As of audit No Deviation With deviation
posted.
B.9 Fire Safety Inspection Certificate
Annual renewal. Original copy posted and displayed 5% As of audit No Deviation With deviation

B.10 Certificate of Machine Initial application shall be made by the Contractor/Supplier. Original copy should
5% As of audit No Deviation With deviation
Operation/ Mechanical Permit be kept on store's file but may also be posted.
100%

Passing Rate: 80%

Rating Assessment Benchmarks

96% to 100% STRONG All standards are complied with.
91% to 95% VERY GOOD Most standards are complied with, with insignificant deviations.
86% to 90% GOOD Generally, standards are complied with.
80% to 85% SATISFACTORY Some standards are complied with, but several deviations are noted.
66% to 79% NEEDS IMPROVEMENT Some standards are complied with, but significant deviations exist.
Management attention is needed to address significant problems as a result of
30% to 65% WEAK
deviations to standards.