C&S SCOPE 2010-11
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Transcript of C&S SCOPE 2010-11
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FORM 2005-06 CPL-Cns
INTERNAL AUDIT REPORT (C&S) Form 2010-2011.
Cadila Pharmaceuticals Limited
Name of Auditor : Location :-
Name of C&S : PSV date :-
Name of CE : Report :-
- Discussed on
Audit Done on : - Emailed on:
Area Audit Observations Comments Annex.No.
1
1.1 A
1.2 ** Stocks lying under reasons of Quality Dispute B
1.3
1.4 C
1.5 Goods which are lying with Transporter (Sale/returned) D
2 HANDLING OF STOCK
2.1
2.2
2.3
2.4
2.5
3 INVOICING
3.1 Observe & Comment on billing procedure
3.2 Goods invoiced but not Despatched E
3.3 F
3.4 G
3.3 H
3.4 I
3.5 J
Audit Done by : (Staff names)
Physical Stock Verification (Productwise & batchwise)
Physical stock verification of Saleable Goods andReconcilation with book stock taken from Computersystem.( Pharma Net ) Variances to be reported withComments and acknowledgement of C & S (To writeactions in case of shortages, like-claim lodged withTransporter / Insu. Co.etc)
** Stocks of Slow/non-moving goods (more than 120days)
Physical stock verification of Non Saleable ReturnedGoods * GRN wise
Arrangement of goods (stacking)/Comments on StoringPlace
Whether Saleable and non-saleable goods are to bekept separately ?
Whether FEFO( First Expiry First Out) is followed for thedelivery of goods.
Maintenance of separate godown for keeping goods of
CPL
Availability of adequate Fire Extinguishers at C&sgodowns to mitigiate fire losses
Details of goods despatched but cheques are notreceived .
Instances in which goods are despatched inspite ofprevious cheques bounced .
Details of orders executed without Stockist's seal & signatureon order .
Non acceptance of goods by stockists despite of givingorder in writing
Supply of saleable quantity to the field team for givingas, sample unless approved by respective functionalhead & by Sr.V.P. (Marketing)
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FORM 2005-06 CPL-Cns
Area Audit Observations Comments Annex.No.
3.6 K
4 CHECKING OF H.O. CIRCULARS
4.1 Adherence to Credit Policy of the Company
4.2
4.3
5 TAXATION
5.1 L
5.2
5.3 M
5.4
6 COLLECTION
6.1 Delay in raising of D / N for interest on delayed payments. N
6.2 Cases of dishonouring of cheques. O
6.3 Delay in Depositing the Cheques P
6.4 List of new cases put under legal action
6.5 Status of pending legal cases
7 CREDIT NOTES
7.1
7.2
7.1 Q
7.2 Deviations in credit note policy of the company
7.3 R
7.4
7.5 Reasons to be identified for huge saleable returns
7.6 Please mention Last Credit Note No. of last month audited8 GENERAL POINTS
8.1
2 Any other important point auditor would like to report
Discussed by auditor in the presence of C & F owner and confirm that the needful
Please mention the Last Sales Invoice No of the lastmonth audited.
Check whether change in Price / tax rate areincorporated in the pharma net with the datementioned in the circualrs
Checking of various marketing & distribution schemes(like free quantity scheme, special discount and giftsetc.) with circulars issued by HO (Copy will be given byC&S).
Noncollection/issue of "F" forms for inter C&S/HO
Non-collection of "C" forms for inter state sales (ifany). [To specify about actions taken]
whether Vat payment has been Made within a specified
time mentioned in vat rules?whether Vat Return has been Made within a specifiedtime mentioned in vat rules?
whether all CN are authorised by the competant Authority. If not
pl mentioned such instances separately.whether All CN are supported by the adequate Supportings , ifnot mentioned such instances Separately
Details of pending credit notes (for all goods returns received byC&S, but not taken into A/c with reason Goods recd after 25thto consider in next month]
Checking of credit note with stockists claim letter and GRN.(party invoiced good return and leakage/breakge)
Divisionwise / reasonwise details of credit notes preparedduring the month (amount only)
Putting of Hoardings at all C&S locations regarding CPL &Bank Hypothecations
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FORM 2005-06 CPL-Cns
Area Audit Observations Comments Annex.No.
corrective actions have been taken.
Sign: C&F-Owner Comm.Executive Sign:Auditor
Date: (Not posted at present)
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CADILA PHARMACEUTICALS LIMITED CADILA P
C&S C&S
Location Location
Period Period
Annexure - [A] Discrepancies noticed during PSV of Salable goods
Stock As per Discrepancies
Product Code roduct Discriptio PKG Batch No. Books Physical Short Excess Value Remark Received From STN No. STN Dt LR No.
Comments of C & S:
Signature & Stamp Signature & Stamp Signature & Stamp
( C & S ) ( Auditor ) ( C & S )
Damage /Breakage
Transport Name
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CADILA PHARMACEUTICALS LIMITED
NAME OF C&S
LOCATION
PERIOD
Annexure - [ B ] Material Lying under Quality Dispute.
PKG Stock GRN No. Reason.
DIVISION : Maxima
DIVISION : Magna
DIVISION : Oncocare
Comments of C & S:
Signature & Stamp Signature & Stamp
( C & S ) ( Auditor )
Product
Code
Product
DiscriptionBatch No.
GRN
Date
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CADILA PHARMACEUTICALS LIMITED
NAME OF C&S
LOCATION
PERIOD
Annexure - [ C ] Discrepancies noticed during Physical Stock Verification of Returned goods
GRN Credit Note No. Name of Product Physical Receipt CN / DN Reasons
No. Date No. Date Amount (Rs.) Stockist Name Excess Short No Amount
Comments of C & S:
Signature & Stamp Signature & Stamp
( C & S ) ( Auditor )
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CADILA PHARMACEUTICALS LIMITED
NAME OF C&S
LOCATION
PERIOD
Annexure [ D ] Details of stock lying with transporter
Invoice Stockist Transporter LR No. LR Date Remarks
No. Date Amount Name Place
Comments of C & S:
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CADILA PHARMACEUTICALS LIMITED
NAME OF C&S
LOCATION
PERIOD
Annexure - [ E ] Goods invoiced but not Despatch
PKG Stock Reason.
Comments of C & S:
Signature & Stamp Signature & Stamp
( C & S ) ( Auditor )
ProductCode
ProductName
BatchNo.
InvoiceNo.
InvoiceDate
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CADILA PHARMACEUTICALS LIMITED
NAME OF C&S
LOCATION
PERIOD
nexure - [ F ] Details of goods despatched but cheques are not receive
PlaceOrder Invoice
RemarksNo Date No Date Amount
Comments of C & S:
Signature & Stamp Signature & Stamp
( C & S ) ( Auditor )
the
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CADILA PHARMACEUTICALS LIMITED
NAME OF C&S
LOCATION
PERIOD
Annexure - [ G ] Instances in which goods are Despatched inspite of previous cheques bounced .
PlaceOrder Invoice Details of Cheque Bounce
RemarksNo Date No Date Amount No Date Bill No Amount
Comments of C & S:
Signature & Stamp Signature & Stamp( C & S ) ( Auditor )
the
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CADILA PHARMACEUTICALS LIMITED
NAME OF C&S
LOCATION
PERIOD
Annexure [ H ]Details of orders executed without Stockist's seal & signature on order .
Order Stockist Invoice Sign & Seal
No. Date Placed by Name Place No. Date Amount Yes No.
Comments of C & S:
Signature & Stamp Signature & Stamp
( C & S ) ( Auditor )
WhetherPayment
Received/Remark
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CADILA PHARMACEUTICALS LIMITED
NAME OF C&S
LOCATION
PERIOD
Annexure [ I ] Non acceptance of goods by stockists despite of giving order in writing.
Invoice Stockist Order Reasons
No. Date Amount Name Place Date Placed by
Comments of C & S:
Signature & Stamp Signature & Stamp
( C & S ) ( Auditor )
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ANNEXURE = F
FORM 2004-05
CADILA PHARMACEUTICALS LIMITED
NAME OF C&S
LOCATION
PERIOD
Annexure [ J ] Details of Salable Quantity Given to field staff as a Sample
H.Q.
Product Amount (Rs.)Reasons
Name Batch(Stockist Price)
Comments of C & S:
Signature & Stamp Signature & Stamp
C & S ) ( Auditor )
Name of FieldStaff
Designation
Quantity
eApproval
ofDate ofExpiry
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CADILA PHARMACEUTICALS LIMITED
NAME OF C&S
LOCATION
PERIOD
Annexure - [ K ] Details of cut off Trnsaction
Invoice
Name of the Stokeist AmountNo Date
Comments of C & S:
Signature & Stamp Signature & Stamp
( C & S ) ( Auditor )
Name of the
Division
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ANNEXURE = H
CADILA PHARMACEUTICALS LIMITED
NAME OF C&S
LOCATION
PERIOD
Verification of Taxation forms.
Annexure [ L ] Details of " F" Forms to be issued by C & S to H.O.
Details of last consignment
Transfer No. Date Amount ( Rs.) No Date Amount
Details of " F" Forms to be Received by C & S from H.O/ Other C & S.
Details of consignment Details of "F" Forms Rec
Transfer No. Date Amount ( Rs.) HO / C & S No Date Amount
Pharma:
Amount of Consignmentreceived till date(incl. last)
No. of " F" Formsto be issued
Details of "F" Forms issuedduring the month
No. of " F" Forms
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CADILA PHARMACEUTICALS LIMITED
NAME OF C&S
LOCATION
PERIOD
Annexure - [ M ] Statutory Paymrnt
Month Challn No. Challn Date . Due date . Cheque No.Cheque Date . mount.
Month Due date
Comments of C & S:Signature & Stamp Signature & Stamp
( C & S ) ( Auditor )
#
Y YEARLY
HL HALF YEARLY
Q QUATERLY
M MONTHLY
Return( Y/HL/Q/M)#
Date ofSubmissio
n
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CADILA PHARMACEUTICALS LIMITED
NAME OF C&S
LOCATION
PERIOD
Annexure - [ N ] Delay in Raising Interest Debit note
Comments of C & S:
Signature & Stamp Signature & Stamp
( C & S ) ( Auditor )
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CADILA PHARMACEUTICALS LIMITED
NAME OF C&S
LOCATION
PERIOD
Annexure [ O ]Details of dishonoured cheques.
Stockist Details of Cheque Date of Reasons Action taken
Name Place No. Date Amount Bank Dishonourment By C & S
Comments of C & S:
Signature & Stamp Signature & Stamp
( C & S ) ( Auditor )
Whether DN issuedfor Bank Charges ?
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CADILA PHARMACEUTICALS LIMITED
NAME OF C&S
LOCATION
PERIOD
Sr. No. PARTY NAME INVOICE NO. DATE AMOUNT DUE DATE Remarks
Annexure - [ P ]INSTANCES OF LATE DEPOSITION OFCHEQUES
DEPOSITDATE
DELAYED BYDAYS
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CADILA PHARMACEUTICALS LIMITED
NAME OF C&S
LOCATION
PERIOD
Annexure [ Q ] Details of pending credit notes
Stockist Details
Reference
GRN Lorry Receipt Amount Reasons
Name Place No. Date No. Date
DIVISION
DIVISION
Comments of C & S:
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CADILA PHARMACEUTICALS LIMITED
NAME OF C&S
LOCATION
PERIOD
Annexure [ R ] Details of party invoiced goods returned due to leakage / breakage
Nature of Violation Stockist Details GRN Credit Note Remarks
Name Place No. Date No. Date Amount
DIVISION
DIVISION
DIVISION
Comments of C & S:
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Annexure 1
C&S MONTHLY AUDIT REPORTName of the Sales Manager : Date : Reasons if No
Name of the C&S :
Location :Date of Audit :
1. Temperature of Cold Chain Products maintained between 2 to 8 degrees centigrade. YES NO
2. Walk in cooler / refrigerator working at all the times as well as during the time of auditYES NO
& temperature maintained between 2 to 8 degrees centigrade.
3(a). If Cold Chain products are received back as saleable returns than relevant credit noteYES NO
is issued to the customer.
3(b). GRN prepared for all such cold chain saleable goods return are credited in the stock
YES NOimmediately, but the stocks taken back in the system are kept on hold & not billed
to other stockist.
4. All Cold Chain saleable returns are sent to HO for destruction & not billed to otherYES NO
customers.
5. All orders received are serviced within 24 hrs except during weekly closing & month end.
YES NO(All dispatches are made within 24hrs of Invoicing.)
6.(a) Dispatches for all invoices raised during weekly closing to be completed within 48 hrsYES NO& for month end to be completed within 72 hrs from the date of invoice. Except for which
confirmatory order/ cheque is awaited (applicable only for monthend closing).
6.(b) All cheques have been deposited as per due date. Yes No
7(a). During monthend, Fax order are accepted & invoiced, provided they are on customersYES NO
letter head with seal & sign of the customer being clearly legible.
7(b). Also during monthend, Handwritten orders only from SM are accepted & invoicedYES NO
provided they are validated by respective Financial Controller.
8. For all Fax & handwritten orders for which invoices are raised
YES NOduring monthend, the confirmatory copy of order & cheque is received within 72 hrs from
the date of invoicing or otherwise the invoices are reversed without waiting for anybody's
approval.
9. Credit Note for saleable goods return is issued within 48 hrs from the date of receipt ofYES NO
goods without waiting for anybody's approval.
10. C&S has prepared GRN for all saleable goods & credited in the stock immediately. YES NO
11. While issuing the credit note for saleable goods return it is ensured that the relevant
YES NOdiscount / scheme / special price is factored into account i.e. credit note is issued after
deducting the respective discount / scheme / special price at which the relevant products
were supplied.
12. C&S agent lifts the Breakage / Expiry consignment within 48 hrs from the transporter'sYES NO
godown.
13. Breakage / Expiry claim of the customer is verified 100% by the C&S with the actualYES NO
quantity received.
14. Any discrepancy observed between the quantity mentioned in claim letter & actual
YES NOphysical quantity received is informed to the customer by way of official letter
immediately.
15. Breakage / Expiry credit note is issued as per the actual physical quantity receivedYES NO
and not as per the quantity mentioned in the claim letter.
16. Breakage / Expiry credit note is issued only for products that are received within six
YES NO
months from the month of expiry. E.g. : If the product has expired in January it should
reach the C&S agent by 30th June or LR for sending the said Breakage/Expiry claim
should be dated not later than 30th June. Than only relevant B/E credit note is issued.
17. All Breakage / Expiry claims are settled within 10 days from the date of receipt ofYES NO
goods without waiting for anybody's approval.
Contd.2
# 2 #
18. C&S has dispatched all Breakage / Expiry goods alongwith relevant documents forYES NO
verification at HO as per schedule, for destruction.
19. All samples / Promotional material are dispatched to respective Field colleagues within
YES NO48 hrs of its receipt except during monthend wherein it is dispatched within 72 hrs of its
receipt.
20. Audit of all samples / gifts / promotional material that is lying un-utilized for more thanYES NO
two months is carried out with details.
21. Conversion of Near Expiry Products (i.e. products with less than six months expiry) from
YES NOSales to Sample is carried out as per the laid down company SOP i.e. Blocking MRP &
fixing the sample sticker on each & every Strip / Vail / Bottle. In case of strip even
side cutting of each strip is carried out.
22. Scheme Circular is sent to all the stockist within 24 hrs of its receipt from HO. YES NO
23. Undertaking from C&S in writing that all statutory requirements like deposit of Sales
YES NO
V1-V2
Tax / Service Tax / VAT / TDS (if any) etc. are carried out without fail within the laid
down timelines of Central / State Government and status of assessment alongwith
reasons (Format Attached)
24. All Statutory licenses like Drug License, Food License, Shop & Establishment License
YES NOetc. are valid, active & not expired. In case renewal is required the same is carried out
within the laid down time lines.
Remarks, if any
C&S Signature & Seal Sign & Seal: AuditorDate :