AUDIT REPORT

KLM160424SM MANILA

DATE AUDITED : 16-Apr-2024

STORE : SM MANILA
MOD : ROMAR GUTIERREZ
RM/ARM-OIC : ROMAR GUTIERREZ
AREA MANAGER : SHEENA CAHILES
DISTRICT MANAGER : CHRISTIAN RAMIREZ

SUMMARY OF FINDINGS AND RECOMMENDATIONS

a] STORE FUND

TOTAL CASH ON HAND AND

PARTICULARS RECEIPTS ON HAND PENDING AT HO VARIANCE
ACCOUNTABILITY CASH IN BANK
MASTER CASH FUND 15,000.00 15,000.00 - - -
POLICY DEVIATED
AUDIT REMARKS RISK NUMBER OF OFFENSE AUDIT RECOMMENDATION

MCF is intact. - - - CLEAR

PETTY CASH FUND

TOTAL CASH ON HAND AND
PARTICULARS RECEIPTS ON HAND PENDING AT HO VARIANCE
ACCOUNTABILITY CASH IN BANK
PETTY CASH FUND 10,000.00 2,572.29 1,564.75 5,863.75 0.79

AUDIT REMARKS RISK POLICY DEVIATED NUMBER OF OFFENSE AUDIT RECOMMENDATION

PETTY CASH FUND

There is a minimal shortage/overage in PCF. - - - CLEAR

SUMMARY OF PETTY CASH PENDING FOR REPLENISHMENT

DATE DATE
DATE
CONTROL NO. & PERIOD C/O DATE RCVD C/O 4WRDED CREDITED
AMOUNT C/O AM 4WRDED REMARKS
COVERED LOGISTICS BY ACCTG ACCTG TO AT
TO HO
TREASURY PAYCARD
MAR.24-26 359.00 NRF
MAR.24-APR.7 864.00 NRF
MAR.7-19 1,384.00 NRF
FEB.22-MAR.6 1,096.75 NRF
FEB.23-MAR.23 2,160.00 03-Apr-24 2,160.00 processing

5,863.75 total amount of pending for replenishment

2,160.00 total amount of pending for replenishment c/o Accounting
21.60 % percentage of pending for replenishment over petty cash fund (inclusive of DF, ice fund, commissary fund
and maintenance fund, if applicable)

CASHIER FUND
ACCOUNTABILITY
CASHIER NAME TOTAL ACTUAL COUNT VARIANCE
CHANGE FUND SALES READING TOTAL
ELSE ORBIDA 5,000.00 - 5,000.00 5,000.00 -
UNUSED FUND 5,000.00 - 5,000.00 5,000.00 -

AUDIT REMARKS RISK POLICY DEVIATED NUMBER OF OFFENSE AUDIT RECOMMENDATION

Cash count is tally with the Cashier Fund - - - CLEAR

b] GC COUNT

PARTICULARS TOTAL ISSUED ON HAND SOLD VARIANCE SERIES

 015498-015512; 015514-
GC 500 50 33 17 0
015531
GC 200 50 47 3 0 15173-15219
11698-11700
GC 100 30 28 2 0
11703-11727

AUDIT REMARKS RISK POLICY DEVIATED NUMBER OF OFFENSE AUDIT RECOMMENDATION

GC500
All GC500 are accounted for (no variance) - - - CLEAR

GC200
All GC200 are accounted for (no variance) - - - CLEAR

c] CASH SALES FOR DEPOSIT

SALES FOR PER POS ACCOUNTED FOR VARIANCE AUDIT REMARKS

15-Apr-24 42,462.46 42,463.00 0.54 with minimal shortage/overage

Sales pack is still on hand; counted during audit

AUDIT REMARKS RISK POLICY DEVIATED NUMBER OF OFFENSE AUDIT RECOMMENDATION

Cash count is with minimal shortage/overage - - - CLEAR

d] VAULT CONDITION

Vault combination not successfully changed due to NO VAULT KEYPAD (NEW VAULT)

e] BOOKS

PARTICULARS DATE AUDITED LAST UPDATE NO. OF DAYS LAG AUDIT REMARKS

BIR SALES BOOKS 16-Apr-2024 15-Apr-24 0 updated

SENIOR DISC BOOK 16-Apr-2024 15-Apr-24 0 updated

AUDIT REMARKS RISK POLICY DEVIATED NUMBER OF OFFENSE AUDIT RECOMMENDATION

Books are updated

- Store was advised to follow SOP in handling BIR Sales Books and Senior Discount Books. Store should only update on Books with BIR stamp.

KIM L. MARIANO ROMAR GUTIERREZ

AUDITOR MANAGER-ON-DUTY