Grant Thornton Yemen

Republic of Yemen- Sana'a

Clint ARABIAN YEMEN CEMENT CO. LTD Prepared by: MNM
Area EXPENSES Date: 30/7/2017
A/C No.: 312103110 Reviewed by: MT
A/C Name: STAFF VACATION TICKETS Date: 16/8/2017
For the period ended in JUN 30,2017
Audit Procedures Audit objectives
1 Traced and agreed to approval from authorize person
2 Traced and agreed to contract Accuracy and precision of amounts
3 Traced and agreed to traveling policy Proper presentation and disclosure
4 Traced and agreed to invoice Completion of recording all amounts in books
5 Footing By GTY Existence
Proper Valuation
Audit methodology:
We selected our samples basis on all of the transaction with large number and random transactions.

Symbols:
Ö Properly applied
´ Not properly applied
N/A Not applicable ‫الشهر‬ ‫الرصيد‬ 312502101
1 1,111.69 312503108
2 6,094.12 312503105
Sampling: 3 6,820.78 312202101
Total samples 27,226.97 4 9,648.85
Sub total 78,973.52 5 -
Coverage % 34% 6 -
balance 126,107.59 #REF! #REF! Queries
Conclusion: GL Tbeam Diff
Based on the audit procedures performed during the period under examination, We find the exceptions mentioned below.

T. Audit Procedures
‫ الشهر‬Trans. Date Doc No Source Curr Description Local Dr Local Cr 1 2 3 4 5 Remarks
2 14-Feb-18 1800322 Payables YER JAN 2018 TICKETS APEX T&T 5,567.44 0 a a a a a ‫كر للموظفين االجانب للسفر في االجازة السنوية حسب لعقود‬
10 11/10/2018 1802751 Payables YER EXPAT EMP VACATION SEP 2018 TICKETS APEX T&T 12,010.68 0 a a a a a
4 12-Apr-18 1801120 Payables YER
END OF SERVIC FOR Alamoudi, Mr. Mohammed Othman Omer - ID 1026 - DUE 4 TICKET
9,648.85 0 a a a a a
7 08/07/2018 1801643 Payables YER EXPAT EMP VACATION JUN 2018 TICKETS APEX T&T 11,167.56 a a a a a
15/11/2018 1803028 Payables YER EXPAT EMP VACATION OCT 2018 TICKETS APEX T&T 16,451.14 0 a a a a a
8 16/08/2018 1802046 Payables YER EXPAT EMP VACATION JUL 2018 TICKETS APEX T&T 15,669 a a a a a
Total 78,973.52 585.01
End Balance 78,388.51

Account Code : 312103110 Account Name : STAFF VACATION TICKETS

T. Cost
Trans. Date Doc No Source Curr Description Local Dr Local Cr Foreign Dr Foreign Cr Cen
B131-Dec-17 YER Balance Until Date = 31-DEC-17 0 0 - -
B131-Dec-17 SAR Balance Until Date = 31-DEC-17 0 0 - -
B131-Dec-17 USD Balance Until Date = 31-DEC-17 0 0 - -
B131-Dec-17 OMR Balance Until Date = 31-DEC-17 0 0 - -
MEALS-TRANSPORT-HOTELS FOR VACATION EXPAT EMP
B112-Feb-18 1800304 Payables YER CLEAR OUT HIS ADV P FOR MAJDI OMER ID 1349 622.13 - 244,500 - 10601
B114-Feb-18 1800322 Payables YER REFUND FROM INV:53 JAN 2018 TICKETS APEX T&T - 178.12 - 70,000 10601
B114-Feb-18 1800322 Payables YER REFUND FROM INV:43 JAN 2018 TICKETS APEX T&T - 178.12 - 70,000 10601
B114-Feb-18 1800322 Payables YER JAN 2018 FOR VACATION EXPAT EMP TICKETS APEX T&T 5,567.44 - 2,188,000 - 10601
B114-Feb-18 1800322 Payables YER REFUND FROM INV: 434 JAN 2018 TICKETS APEX T&T - 89.06 - 35,000 10601
B114-Feb-18 1800322 Payables YER REFUND FROM INV:10 JAN 2018 TICKETS APEX T&T - 178.12 - 70,000 10601
B114-Feb-18 1800322 Payables YER REFUND FROM INV : 69 JAN 2018 TICKETS APEX T&T - 178.12 - 70,000 10601
B114-Feb-18 1800322 Payables YER JAN 2018 FOR VACATION EXPAT EMP TICKETS APEX T&T - 5,567.44 - 2,188,000 10601
B114-Feb-18 1800322 Payables YER JAN 2018 TICKETS APEX T&T 5,567.44 - 2,188,000 - 10601
PRESENT-TRANSPORT-MEALS FOR VACATION STAFF INV:130-
129-131-132-134 CLEAR OUT HIS ADV P FOR MAJDI OMER ID
B127-Feb-18 1800442 Payables OMR 1349 1,075.32 - 414 - 10601
B128-Feb-18 1800498 Payables YER REFUND FROM INV:59-63-71 FEB 2018 TICKETS APEX T&T - 534.35 - 210,000 10601
B128-Feb-18 1800498 Payables YER EXPAT EMP VACATION FEB 2018 TICKETS APEX T&T 2,167.94 - 852,000 - 10601
PRESENT-TRANS-MEALS FOR VACATION STAFF CLEAR OUT
B128-Feb-18 1800443 Payables YER HIS ADV P FOR MAJDI OMER ID 1349 521.62 - 205,000 - 10601
TRF OF AIR TICKETS COST FOR HAZZA HAMOUD & HIS
B122-Mar-18 1800583 Payables YER FAMILY FROM 24-02- 2017 TO 23-02-2018 4,657.51 - 1,830,400 - 10100
MEALS-TRANSPORT&PRESENTION FOR VACATION STAFF
B129-Mar-18 1800756 Payables YER CLEAR OUT HIS ADV P FOR ID 1349 259.03 - 101,800 - 10601
PRESENT-HOTELS&TRANSPORT FOR VACATION STAFF CLEAR
B129-Mar-18 1800789 Payables OMR OUT HIS ADV P FOR ID 1349 1,940.25 - 747 - 10601
ID 1034 GHULAM MUSTAFA REFUND MAR 2018 TICKETS
B131-Mar-18 1800796 Payables YER APEX T&T - 264.63 - 104,000 10601
B131-Mar-18 1800796 Payables YER EXPAT EMP VACATION MAR 2018 TICKETS APEX T&T 1,229.01 - 483,000 - 10601
END OF SERVICE FOR Mushtaq, Mr. Faisal Mushtaq Hussain - ID
B102-Apr-18 1800841 Payables USD 1615 - 852.23 - 852 10601
B102-Apr-18 1800858 Manual USD REFUND COST TICKET FOR GHULAM MUSTAFA ID 1034 265.00 - 265 - 10601
END OF SERVIC FOR Alamoudi, Mr. Mohammed Othman Omer - ID
B112-Apr-18 1801120 Payables YER 1026 - DUE 4 TICKET 9,648.85 - 3,792,000 - 10601
END OF SERVICE FOR Yaqoob, Mr. Mohammed Irfan Mohammed -
B117-Apr-18 1801070 Manual USD ID 1124 725.00 - 725 - 10601
INV:149-150-151-152-155 PRESENTRANS&MEALS FOR
B110-May-18 1801190 Payables OMR VACATION STAFF CLEAR OUT HIS ADV P FOR ID 1349 1,246.75 - 480 - 10601
MEALS-TRANS&HOTELS FOR VACATION EXPAT EMP CLEAR
B110-May-18 1801191 Payables YER OUT HIS ADV P FOR ID 1349 353.69 - 139,000 - 10601
B114-May-18 1801209 Payables YER REFUND FROM INV 112 APR 2018 TICKETS APEX T&T - 127.23 - 50,000 10601
B114-May-18 1801209 Payables YER EXPAT EMP VACATION APR 2018 TICKETS APEX T&T 3,407.12 - 1,339,000 - 10601
INV:158-159-161-162-163 PRESENT-HOTEL-TRANS&MEALS FOR
B131-May-18 1801373 Payables OMR EXPAT EMP CLEAR OUT HIS ADV P FOR ID 1349 2,051.95 - 790 - 10601
MEALS-HOTELS &TRANS FOR VACATION STAFFCLEAR OUT
B131-May-18 1801374 Payables YER HIS ADV P FOR ID 1349 466.41 - 183,300 - 10601
B103-Jun-18 1801411 Payables YER EXPAT EMP VACATION MAY 2018 TICKETS APEX T&T 3,572.51 - 1,404,000 - 10601
PRESENT-TRANS&MEALS FOR VACATION STAFF PM MGR
B119-Jun-18 1801461 Payables OMR CLEAR OUT HIS ADV P FOR ID 1349 363.64 - 140 - 10601
MEALS& HOTELS FOR VACATION STAFF CLEAR OUT HIS ADV
B128-Jun-18 1801560 Payables YER P FOR ID 1349 27.99 - 11,000 - 10601
Total 45,736.60 8,147.42
Local Dr ($) Local Cr ($)
Movement Balance without Op. Bal. 37,589.18 0
End Balance 37,589.18 0