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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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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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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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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:



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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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NAME OF C&S

LOCATION

PERIOD

Annexure - [ E ] Goods invoiced but not Despatch

PKG Stock Reason.

Comments of C & S:



ProductCode

ProductName

BatchNo.

InvoiceNo.

InvoiceDate

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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:



the

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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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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:



WhetherPayment

Received/Remark

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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:



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ANNEXURE = F

FORM 2004-05


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:


C & S ) ( Auditor )

Name of FieldStaff

Designation

Quantity

eApproval

ofDate ofExpiry

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NAME OF C&S

LOCATION

PERIOD

Annexure - [ K ] Details of cut off Trnsaction

Invoice

Name of the Stokeist AmountNo Date

Comments of C & S:



Name of the

Division

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ANNEXURE = H


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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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


#

Y YEARLY

HL HALF YEARLY

Q QUATERLY

M MONTHLY

Return( Y/HL/Q/M)#

Date ofSubmissio

n

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NAME OF C&S

LOCATION

PERIOD

Annexure - [ N ] Delay in Raising Interest Debit note

Comments of C & S:



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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:



Whether DN issuedfor Bank Charges ?

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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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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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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 :

c&s scope 2010-11

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