Kitchen Audit

FROM A RETIRED G. M.

I tried to help my wife in the kitchen after retiring from the Bank.

My first observations were...

1. There is no stock ledger maintained. Procurement is not in line with the provision factor. Purchase orders are placed verbally. Inventory maintenance is very low.

2. There are no budgeting documents.

3. There is no indexing of products.

4. No bin cards were displayed.

5. No annual, monthly or quarterly stock-taking has been done.

6. No inspection has been carried out for years. Most of the spoons and plates are of the wrong pattern and do not match the original numbers.

7. No procedure for inventory valuation.

8. Weighing scale not present.

9. No handing over/taking over files maintained.

10. No SOP and menu displayed.

11. Firefighting equipment not held.

12. Sufficient reserves are not maintained.

13. Annual balance sheets and other financial statements have not been prepared since inception.

14. Lot of unaccounted cash was found in many boxes in the kitchen.

Also...

No audit seems to have been done ever as no documentation is submitted.

This was reported to my wife yesterday for necessary actions.

Today I have been transferred from kitchen duty and have now been assigned to cleaning duty.