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Audit Result - Mccu 2019
Audit Result - Mccu 2019
on Cashiering
5. Sir Nilo is maximizing some of his idle time on other related task.
Condition Cause
Criteria Risk
Classification:
As stated on Integrated Management System (IMS) Manual, under It may cause delay in transaction
Document No. MFIN-OP-02-00, Revenue Collection process. and the queueing line to elongate.
(2) When documents are in order and complete, computes the charges/fee
OFI based on CPA- approved tariff rates, and informs the customers on the
compute fee/charge;
(3) Receives the payment and thereafter issues corresponding Arrastre
May lead to excessive O.R.
cancellations.
Official Receipt.
Recommendation
Inconsistency of 1. The cashier should not accept the documents to be transacted if it is incomplete or the payment
is not yet settled.
Work Process 2. The client must first check the schedule on loading of the container and the cashiers should
validate it.
Management Action and Target Date of Implementation
Officer Responsible:
Classification:
• During our audit, we observed that 2 out of 3 cashiers • There is no client to be served.
Manpower have a total of more than an hour of idle time in
succeeding audit date. • There is a delay in giving service to the client
Please see attached table. due to lack of documents, unsettled payments
Utilization and error in encoding information.
• We observed numbers of client on queue after lunch
break • There is no strict implementation of policy
made in accordance to queueing
• Numbers of client’s inquiries, complaints and erroneous
filling up of documents. • There is no responsible person assigned on
answering calls.
• Client with a priority number that has already been
Classification: called/forfeited will plead the cashier to entertain them. • Clients plead the cashier to be entertained
without a priority number
• Delay of transaction due to answering of long
OFI •
conversational calls.
Manpower ISO 9001:2015 Clause 8.1 Operational Planning and Control Inefficiency on time management can
cause financial loss and poor
The organization shall plan, implement and control the productivity of the company
Utilization processes needed to meet the requirements for the provision of
products and services, and to implement the actions Delay of transaction may lead to loss of
determined in Clause 6, by: company’s credibility, client’s
dissatisfaction and worst loss of clients
a) determining the requirements for the products and services;
Accepting client’s plead that are not
b) establishing criteria for: following any procedures may increase
Classification: 1) the processes; abusive demand of clients
2) the acceptance of products and services;
1. Proper utilization of manpower especially those with very high idle time.
2. Cashiers should not serve any client with incomplete documents and has no cash on hand
3. There should be a person primarily responsible for answering calls.
4. Clients that are in need of computation should not be serve thus should ask for a priority number.
Manpower 5. Appropriate control on priority number must be strictly observed. Discourage accommodating processor whose
priority number were already called/forfeited.
Utilization 6. Queueing must be strictly observed. Only one person with priority number who has been called must enter the
premises one at a time.
7. No Noon Break/Shifting is highly recommended.
MATTERS • Company’s no tipping policy • Mixing personal funds to company’s funds may lead
• Best practices of handling cash funds which is not to co- to cash short or over.
mingle personal fund with company fund. • It may greatly affect the company’s reputation.
• It will be hard to find another suitable replacement
of the guard since the knowledge on the said task is
only limited to him.
Recommendation
Classification:
1. We highly suggest to establish an appropriate change fund to prevent mingling of funds.
2. Receiving of tips from customers is strongly discouraged as it will greatly affect the company’s reputation. Sanction to
the erring employees should be imposed.
OFI 3. May consider regular guard rotation as this may benefit the cashiering operation in the long run.
Management Action and Target Date of Implementation
Officer Responsible:
Validation Status:
TOTAL IDLE TIME
Cashiers Day 1 (May 7, 2019) Day 2 ( May 8,2019) Day 3 ( May 9, 2019)
WAITING 0:03:47 09:26:15 09:30:02 IDLE TIME IDLE TIME WAITING 00:01:02 08:50:26 08:51:28
ILDE TIME STARTED ENDED
WAITING 00:05:28 09:35:35 09:41:03 WAITING 00:03:47 08:52:53 08:56:40
WAITING 00:01:13 09:50:04 09:51:17 WAITING 00:01:18 09:15:43 09:17:01 WAITING 00:04:57 03:22:03 03:27:00
WAITING 00:01:13 09:58:38 09:59:51
WAITING 00:01:42 03:29:18 03:31:00
WAITING 00:01:15 10:04:08 10:05:23 WAITING 00:02:18 09:45:07 09:47:25
WAITING 00:11:39 03:32:21 03:44:00
WAITING 00:01:15 10:54:50 10:56:05
WAITING 00:04:54 03:52:06 03:57:00
WAITING 00:03:48 02:23:04 02:26:52
WAITING 00:00:32 02:58:28 02:59:00 WAITING 00:10:33 04:19:52 04:30:25
WAITING 00:08:58 02:48:42 02:57:40
TOTAL WAITING 00:16:17 04:36:01 04:52:16
WAITING 00:04:10 02:58:50 03:03:00
IDLE
TIME 00:04:08 WAITING 00:05:43 04:54:17 05:00:00
WAITING 00:01:31 03:04:54 03:06:25
TOTAL IDLE
TIME 01:10:42
BREAKDOWN OF ICE’S IDLE TIME
ICE’S IDLE TIME - 1ST DAY (MAY 7,2019) ICE’S IDLE TIME - 2ND DAY (MAY 8,2019) ICE’S IDLE TIME - 3RD DAY (MAY 9,2019)
IDLE TIME IDLE TIME IDLE TIME IDLE TIME
IDLE TIME STARTED ENDED IDLE TIME STARTED ENDED IDLE TIME IDLE TIME
IDLE TIME STARTED ENDED
WAITING 00:11:33.96 8:08 AM 8:19 AM WAITING 00:22:08.99 8:11 AM 8:34 AM
WAITING 00:05:21.82 8:23 AM 8:28 AM WAITING 00:18:35.28 8:38 AM 8:57 AM WAITING 00:05:04.77 8:24 AM 8:30 AM
WAITING 00:10:37.60 10:08 AM 10:18 AM WAITING 00:06:25.85 8:59 AM 9:06 AM WAITING 00:20:56.78 8:34 AM 8:54 AM
WAITING 00:03:59.37 10:36 AM 10:39 AM WAITING 00:00:45.34 9:22 AM 9:23 AM
WAITING 00:05:12.96 9:10 AM 9:15 AM
10:42 AM 10:47 AM WAITING 00:07:16.40 9:28 AM 9:35 AM
WAITING 00:05:04.41 WAITING 00:02:27.44 9:34 AM 9:36 AM
WAITING 00:15:55.81 9:36 AM 9:51 AM
WAITING 00:01:15.27 10:50 AM 10:51 AM
WAITING 00:20:52.74 10:00 AM 10:20 AM WAITING 00:05:42.28 9:41 AM 9:46 AM
WAITING 00:11:41.56 11:03 AM 11:14 AM
WAITING 00:00:53.74 10:29 AM 10:30 AM WAITING 00:04:42.28 9:47 AM 9:52 AM
WAITING 00:07:27.59 11:17 AM 11:24 AM
WAITING 00:00:52.93 10:36 AM 10:37 AM WAITING 00:04:14.99 1:34 PM 1:39 PM
WAITING 00:02:36.96 11:31 AM 11:33 AM
WAITING 00:04:43.59 10:40 AM 10:44 AM
WAITING 00:01:04.78 11:34 AM 11:35 AM WAITING 00:01:51.58 1:48 PM 1:50 PM
WAITING 00:01:35.71 10:52 AM 10:53 AM
WAITING 00:08:55.98 11:38 AM 11:46 AM 10:58 AM 11:03 AM WAITING 00:03:45.89 2:09 PM 2:12 PM
WAITING 00:05:22.12
WAITING 00:03:24.73 1:34 PM 1:37 PM WAITING 00:03:41.22 11:20 AM 11:23 AM WAITING 00:01:24.66 2:24 PM 2:25 PM
WAITING 00:02:47.25 3:15 PM 3:17 PM WAITING 00:03:54.10 11:35 AM 11:38 AM WAITING 00:01:00:96 2:43 PM 2:44 PM
WAITING 00:02:36.98 3:20 PM 3:22 PM WAITING 00:03:12.78 1:27 PM 1:30 PM
WAITING 00:01:43.64 3:06 PM 3:07 PM
WAITING 00:05:59.44 3:23 PM 3:28 PM WAITING 00:02:12.95 1:38 PM 1:40 PM
WAITING 00:02:22.68 3:30 PM 3:32 PM WAITING 00:04:12.04 1:54 PM 1:58 PM WAITING 00:03:59.58 3:53 PM 3:57 PM
WAITING 00:02:15.85 3:45 PM 3:47 PM WAITING 00:02:12.78 2:03 PM 2:05 PM WAITING 00:15:03.56 4:02 PM 4:16 PM
WAITING 00:07:35.50 3:50 PM 3:57 PM WAITING 00:04:05.21 2:19 PM 2:23 PM WAITING 00:16:29.90 4:36 PM 4:52 PM
WAITING 00:04:50.50 4:02 PM 4:06 PM WAITING 00:03:08.18 3:08 PM 3:11 PM TOTAL
WAITING 00:06:78.00 4:04 PM 4:10 PM IDLE TIME 02:00:59
WAITING 00:09:05.30 4:17 PM 4:29 PM
TOTAL WAITING 00:04:31.72 4:19 PM 4:23 PM
IDLE 02:24:6
TIME 02:17:42 TOTAL IDLE
TIME 0
BREAKDOWN OF MS. ECHELLE ’S IDLE TIME
Ma'am Gilda/ Ms. Echelle’s IDLE TIME - 1ST DAY (MAY 7,2019) am Ma’am Gilda/Ms. Echelle’s IDLE TIME - 1ST DAY (MAY 7,2019) pm
IDLE TIME IDLE TIME STARTED IDLE TIME ENDED
IDLE TIME IDLE TIME STARTED IDLE TIME ENDED
WAITING 0:00:32 1:17:29 1:18:01
WAITING 0:00:31 9:087:22 9:07:53 WAITING 0:00:44 1:33:13 1:33:57
WAITING 0:00:19 9:18:03 9:22:47 WAITING 0:01:12 1:34:07 1:35:19
WAITING 0:03:05 9:43:00 9:46:05 WAITING 0:00:18 1:36:26 1:36:44
WAITING 0:00:40 1:42:23 1:43:03
WAITING 0:04:33 9:47:48 9:52:21
WAITING 0:00:13 1:55:36 1:55:49
WAITING 0:02:04 9:54:59 9:57:03 WAITING 0:01:48 1:59:01 2:00:49
WAITING 0:00:46 9:58:18 9:59:04 WAITING 0:01:28 2:05:08 2:06:36
WAITING 0:00:30 2:07:35 2:08:05
WAITING 0:02:43 10:00:18 10:03:01 WAITING 0:02:07 2:10:43 2:12:50
WAITING 0:03:01 10:43:06 10:37:27 WAITING 0:00:35 2:15:05 2:15:36
WAITING 0:04:03 2:16:35 2:20:38
WAITING 0:02:50 10:41:45 10:44:35
WAITING 0:17:13 2:22:21 2:39:34
WAITING 0:03:20 10:45:13 10:48:33
WAITING 0:00:24 2:40:44 2:41:06
WAITING 0:07:45 11:12:21 11:20:06 WAITING 0:01:53 2:44:08 2:45:59
WAITING 0:02:58 10:35:30 11:38:28 WAITING 0:03:09 2:48:24 2:51:33
WAITING 0:02:21 2:53:56 2:56:17
WAITING 0:07:18 11:48:14 11:55:32 WAITING 0:02:28 2:58:44 3:01:12
WAITING 0:03:06 3:03:43 3:06:49
WAITING 0:03:21 12:04:02 12:07:23 WAITING 0:14:43 3:07:55 3:22:38
TOTAL WAITING 0:00:28 3:26:24 3:26:52
IDLE WAITING 0:00:36 3:33:19 3:33:55
TIME 0:44:34 WAITING 0:01:05 3:36:06 3:37:11
WAITING 0:00:31 3:38:18 3:38:49
WAITING 0:01:06 3:41:42 3:42:48
WAITING 0:06:15 3:45:56 3:52:11
WAITING 0:00:19 4:00:38 4:00:57
WAITING 0:12:45 4:04:20 4:17:05
WAITING 0:07:54 4:18:14 4:26:08
TOTAL
IDLE
Ma'am Gilda/Ms. Echelle’s IDLE TIME - 3nd DAY (MAY 9,2019) am
Ma'am Gilda/Ms. Echelle’s IDLE TIME - 3nd DAY (MAY 9,2019) pm