OPERATION MANUAL AUDIT and BILLING

ACTUAL AUDIT (tentative schedule)

A.1 Store Branches

A.1.1 Stock receipts  Checking - Using the POS, check each stock receipts, receipts from the store's supplier, compare with the number of each products/items in the store and how many were sold, how many were transferred to other branches, everything should be recorded. And it’s actual and POS numbers must match. Ask SR sales representatives for help if you need to find something, they know where they keep or display the items.

A.1.2 Stock Adjust - If there is a need to adjust stock, this is done when there is a mismatch with the store's stock inventory, before doing it first report it to the Audit group chat or to the head.

A.1.3 Sales Report checking - Go back to the records of sales before the day of the Actual Audit see the written journal & electronic journal and the record of the last cash count before the day of the Actual Audit.

A.1.4 Cash Count -  Count the money after arriving at the store and before leaving, report to the Audit group chat the counted money, the last OR, the time when you counted.

A.1.5 List all visible transactions, incident reports, SR behavior and other observations during the Actual Audit.

A.1.6 Observe SR Sales Representative's work attitude and customer care, put in the Actual Audit report what needs to be improved and what needs to be maintained.

A.1.7 Actual Audit report - must be correct and match every information. In the Actual Audit use the guide/check list sheet provided by the Audit head.

 

A.2 Online Processing

A.2.1 Orders - Check each product/item in each bag (bayong) they put is it complete or incomplete compared to presta receipts. Ask why others are still incomplete.

A.2.2 Reserved items - Randomly check at the items in the for transfer and reserve area for the customer/s ask who or what it is for.

A.2.3 Inventory Checking - compare what was found with the actual and the POS, it should match.

A.2.4 Return/exchange item - order must be known, the reason why it was returned/exchanged must be known.

A.2.5 See and observe the sequence of processing and if they use their time only for work.

A.2.6 Delivery Man – Observe work flow of the delivery man before leaving the warehouse and when they arrive from delivering, if they return early what are they doing, and in the morning while waiting for the other products to be delivered.

A.2.7 All observations will be listed and included in the report. In the Actual Audit use guide/check list sheet provided by the Audit head.

 

A.3 Shopee/Lazada Processing

A.3.1 Compare printed shopee/lazada order with the actual one they are wrapping/Packing. Check items, variation and quantity it should be correct with what the customer ordered.

A.3.2 After each order is wrapped/packed, check the waybill of the orders to see if it is correct.

A.3.3 Observe the process their wrapping/packing orders. List all observations and include them in the Audit report.

A.3.4 Open the shopee/lazada account and check the orders that need to be packed or to requested in branches.

A.3.5 Randomly check the prices of the items in the shopee/lazada account if it is correct with the additional +20% or +15% the price should be higher than the price of the items on the TOPS website.

A.3.6 Consolidate printed shopee/lazada order receipts for comparison with online sales invoice reports.

 

A.4 Warehouse Dispatching

A.4.1 List all the plastic or boxes loaded by delivery men or couriers in their motor/van, put for which branch or whose order can be seen on the label on the plastic/box.

A.4.2 List all the information and check in the branch and online report if they are in stock and if included in the delivery report and can also be seen in the dispatching report.

A.4.3 All released plastic and boxes of TOPS products must go to the dispatching area and be recorded in dispatching.

A.4.4 Report what items were brought in, Audit duty is to see and know whether the released items are recorded and if not recorded, should be asked, investigate why this item was released.

 

A.5 Canvas Production

A.5.1 Measure with a meter all the canvases they make and list its type, size and quantity.

A.5.2 When measuring and listing canvases, also check the sticker of the canvas to see if it is correct in terms of its type and size, the production has a Pt Deduction if they put the wrong sticker on the canvas.

       A.5.2.1 Canvas type .

                   Tops Museum Canvas – Makapal ang lalim o depth ng braces madalas na tawag ay box type canvas.

                   Tops Studio Canvas – Manipis ang lalim o depth ng stretcher.

                   Archival Canvas – Walang plywood backing, makapal ang braces.

                   Circular Canvas - Bilog at plyboard ang gamit

                   Panel board – Manipis ito at plywood lamang.

A.5.3 Observe the sequence of production work, their attitude to work, and randomly ask the canvas they are working on for whom or what it is for.

A.5.4 Check the scraps of plywood/canvas cloth if it is stored properly and still used, check the other things they use if they are not wasted (paint, rollers, brushes, sealing plastic, canvas stickers) it is important to check it to report if it is used correctly and just for the production needs.

A.5.5 The Audit must be able to discover production transactions that are not recorded or that did not go through the correct process, it is necessary to know what the purposes of the canvases they are working on, and especially if they are doing is not a canvas i.e. tables, chairs and others need to know for what purpose. There should be no waste of TOPS production materials that are reserved for full canvas only.

A.5.6 Productivity checking - Every day the person lists the production they have completed, take it or ask for it from their head and check at the end of the month to total the total of all the production completed in one month.

 

(Office based work)

B. CCTV TRANSACTIONS REVIEW

B.1 CCTV Copying

B.1.1Update on TOPS viber group chat what is the last copy of cctv received by Audit.

B.1.2 Follow up if the cctv copy of the store is late by 4 or 5 days.

B.1.3 Copy each CCTV to hard drives or slim drives reserved for Audit only, check each copy carefully it must be complete day and time.

B.1.4 Send to "Last CCTV copy" viber group chat where the slim drive was copied and the date and branches of the cctv copy, So that the Audit can track where each date/branch cctv is copied.

B.1.5 3 months have passed, report on Audit group chat if it can be deleted.

B.1.6 CTTV branches – CAM 1&2 Ali-Mall Cubao and MCS Makati, CAM 1-4 Sta. Cruz Manila.

The head gives what the Audit will review, if there is no date to review in the assigned branch subordinate ask audit head to review in another branch.

 

B.2. CCTV Review

B.2.1 All transactions found in the CCTV review must be listed in the excel report.The excel report should show: customer, transaction time, cash received, total amount, item quantity, change, mode of payment, w/ OR or w/o. The SR is required to state the total amount and how many items the customer purchased.

B.2.2 Observe the different behavior of the SR when there is a customer and what they do when they are not.

B.2.3 Observe how the SR counts money, it should be in the proper way of counting money (money is counted one by one while counting.)

B.2.4 If there are missed transactions, the Audit must be re-checked and see what was not recorded in the CCTV review. As far as possible, there should be no missed transactions, the Audit should be thoroughly reviewed every day.

B.2.5 The CCTV review should be updated 3 weeks or 1 month late to the latest date. (Depends on the situation).

B.2.6 Audit responsibility - to report and discuss all questionable matters/transactions seen and observed in the CCTV review and investigate carefully.

B.2.7 Illegal/Forbidden acts by Sales Representatives:

1. Bawal ang makipag transaction sa labas ng store/tindahan. Bawal mag dala ng product sa labas ng store na wala sa transfer out.
2. Sales Rep Manners, Bawal ang bastos, magalit, mag dabog or mag mura sa harap ng customer.
3. Bawal kumuha ng pera sa kaha ng walang malinaw na purpose or gagamitin for personal reasons.
4. Dapat naka paid out sa POS na may resibo din lahat ng refund sa gas, purchases, expenses and cash advance. 
5. Bawal mag pa sukli ang SR sa kaha pag galing sakanilang sariling Bulsa/wallet.
6. Bawal Kumuha ng pera sa kaha for personal use na walang pasabi.
7. Bawal gamitin yung binebentang products na walang pahintulot.
8. Bawal gumamit ang SR ng CP for personal use during working hours, excepts for emergency.
9. Conflict Of Interest, Bawal at Iwasan makipag kaibigan sa mga sales rep. Bawal mag bigay ng personal contact sa customers.
10. Bawal sirain ang CCTV record, CCTV camera at iba pang gawain na makaka sira ng CCTV footage.

 

C. OFFICE PAPER WORKS

C.1 Stock Receipts (Audit / Billing) - Match and compare each branch's stock receipts report with supplier receipts hard copy that will be received from billing, There are notes on supplier receipts if stock, presta order and for pick up the items. If pick up check what OR when to pick up ask questions in POS group chat. Need to be checked carefully and all the details are correct.

Office use/ Online use (tape, staple, plastic, cutter, bolpen, scissor etc.) if there is an order like this, check on actual and send it to the audit for notification to the boss with a price/order.

C.2 Stock Transfers - Match and compare each stock transfers, out and in must be correct per location check items, variation, and quantity. (Depending on the flow that will be explained by the deputy head if the stock transfer method at the POS is changed)

C.3 Cainta Canvases stock receipts- Check all canvas one by one using production excel report compare to stock in receipts of online.

C.4 Cainta Kulay repack stock receipts - Check all repack one by one using production excel report compare to stock in receipts of online.

C.5 Presta Reciepts- Randomly check the presta receipts if the stock in/out or request per order is correct. Check the status must be shipped on the presta portal, mode of payment and total amount must be the same as printed.

C.6 Shopee/Lazada Receipts - Check the shopee/lazada final total amount of income received by TOPS, also include in the checking the items order, variation, quantity. (Checking order income is for billing).

Cancelled Order- Always update audit canceled shopee/lazada order, should put reason for cancellation and sales return ref. no. To report if reason for cancellation is late shipment, canceled by seller.

C.7 Dispatching report- The details of presta, shopee, lazada orders should be visible in the dispatching report. If you see something missing from the report, ask/chat in the dispatching viber group chat and mention the dispatching in charge or the online one.

C.8 Sales Invoice - Presta, Shopee and Lazada will compare if the order item, variation, quantity is the same as in the sales invoice, it must be correct. Total every day order and compare to sales invoice file.

Discount checking - Check all discount per order special discount percentage 3% up to 5%, bulk discount and sales discount it should be correct. If you can't get the correct discount percentage, ask in POS viber group chat mention online viber.

Other charges – Check the charges (this is the one that has been released for lalamove, grab or other courier) should be recorded in cainta cash flow report. Comment in excel if "confirm @ cainta cash flow report".

Delivery charges - Check the TOPS standard delivery charge, the place and amount of delivery are stated here. Each order in the online report will be checked to see if the delivery charges given to customers are correct.

Art bar sales invoice – When there is an artbar sales invoice file included in the presta's sales invoice, check the art bar PO hard copy that is forwarded by online, Get the total amount from the excel report of the Art bar out right and consignment delivery report to sum up per sales invoice.

 

D. ART BAR (National Bookstore) portal

D.1 Open art bar portal @ https://vip.nationalbookstore.com.ph/login.php (accnt: dulosl password: ptgsupply@2022)

D.2 Compare all PO numbers with those who received their PO hard copy in online delivery- All PO should be on their report.

D.3 All PO hard copy check in KULAY OR all items should be declared correctly in KULAY OR.

Note: Every after delivering in Art bar, online processor past all hard copy to audit. Audit needs to file it per month and check all hard copies into sales invoices.

E. BILLING

E.1.1 PREPARING 2307 Coordinate with the omg group when making cash purchases under the name of TOPS OIL PAINT STORE. Do 2307 first to be deducted from the bill.

•   Prepare 2307 2 copies (1 for supplier) (1 TOPS copy with received stamp and sign of supplier).
•   Per supplier should prepare 2307 monthly.
•   Email supplier in addition to the hard copy that was received so that they are aware of our withholding tax.

•   File and organize all received hard copy of withholding tax.
•   PC Folder all soft copies 2307 1^st,2^nd, 3^rd quarter per supplier (for tops file soft copy)
•   Double check all 2307.
•   PC Folder / Save Supplier monthly computation, Supplier receiving copy, Supplier cheque checking.
•   For receiving of supplier.

E.1.2 ENCODING EXCEL PURCHASES. Encode in excel all receipt received from supplier. No double encode of purchases. File and organize all receipts per month.

•   5^th DAY OF THE MONTH – Finalizing encoding purchases receipt from all supplier, preparation for filling of withholding tax on 10^th day of the month
•   10^TH DAY OF THE MONTH – deadline for encoding of receipts, preparation for BIR payment.

E.1.3 CHEQUE SUMMARY (request for releasing) - Prepare and double check. In the Summary of the chueqe, the withholding tax is indicated to the supplier to be deducted from the bill Attached 2307 to the summary of what is covered by the purchases made by 2307.

•   1^ST WEEK OF THE MONTH - Withholding taxes will be reduced on our purchases.

E.1.4 BOOK KEEPING/ RECORD write/record all our purchases in cash disbursement.

•   Check all record double check and make sure all written are match in excel report.
•   File all purchases regarding on what is recorded in book.

E.1.5 CHECKING PAYMENT OF SHOPEE AND LAZADA Check shopee/ Lazada billing statement and encode in excel report all income received, deductions, losses of TOPS. Compare and check shopee/Lazada price to TOPS website price.

•   Report of Lazada income received (depends on ate mich sent of screen shots)

Check bill points gc/ Mention “ate mich” for Lazada payment screen shot – if not yet sent.

Reply screen shot of the scoop of order in “ate mich” screen shot message of Lazada income received in bank account check if the total is match. Put “Correct” every sent and mention LJL.

•   Report of shopee income received (monthly)

Send to bill points gc picture of excel total and shopee income statement total check if the total is match. Put all notes if there’s any differences. 

Always track/check all withdrawal amount by LJL. Put “Correct” every sent and mention LJL.

•   Penalty report of cancelled Shopee & Lazada (spread sheet)

In Lazada & Shopee billing copy of income received always check all cancelled order input by audit for penalties from the account. Encode all penalties.

E.1.6 PRESTASHOP CHECKING Counter checking of all presta order on prestashop portal comparing to excl report. Checking all status of order.  (With partner to be schedule)

•   Use presta checking log book for recording all presta status checking.
•   After checking to report all cancelled if cancelled by LJL and all error encounter and all un updated status ( report on audit gc mention LJL and Rhea) – monthly

E.1.7 Uploading Esales every 8th of the Month and deadline. (Guide by ate Rhea)

Ask all branches of their last OR. NO. /amount and final sales report, all manual receipt are included for overall total to upload on esales portal.

E.1.8 Sales by supplier – Ask back office every end of the month to extract per branch and online , shopee and Lazada all sales by supplier report.

•   Encode on spread sheet report
•   Compare on esales total to POS report total, if not same total report on audit to check by cyber.

E.2 KULAY paper works flow

E.2.1 UPLOADING IN JUAN TAX – Encode and upload sales and purchases of KULAY in Juan tax portal.

E.2.2 ART BAR SALES REPORT – Copy to master list art bar online report with red font color, after receiving payment change the color into black and put comment.  Check artbar portal if all sales report are encode of omg.

•   Issue collection receipts after checking disbursement voucher. (to receive by NBS)
•   Staple file disbursement voucher, Transmittal form and collection receipts.
•   Compare artbar portal to excel report of isay. Inform “rhea” for past due of payment (90days)

E.2.3 KLY BOOK KEPPING- Write/ record on kly book all sales report and purchases report. Need updated all 3 books. File all taxes form of KLY painting supply and Assist accountant needs in reports.

E.3 Auditing to do

E.3.1. Copying of reports – use audit email (every day)

•   Copy online excel report to audit spread sheet report
•   Copy Lazada excel report to audit spread sheet report
•   Copy Shopee excel report to audit spread sheet report
•   Copy Dispatching excel report to audit spread sheet report
•   Download all sales report of branches save to audit file.
•   Download sales invoice report of online save to audit file.

E.3.2 Branches sales report (every day)

•   Download from email of Audit and copy to branches folder of Audit PC.
•   After downloading edit sales report snipping tool not included all total, with out to customer. Do it per branch. And send to Shop/Laz condern gc and mention rolen and aron.

E.3.3 Sales Invoice checking lazada, shopee, presta (every Tuesday)

•   Report all error encountered on checking (items, total, discounts, shipping charges and other) With audit head help.

E.3.4 Stock receipts checking – Report all error encounter to POS/POSBO gc (every Wednesday)

Costing to edit and wrong stock receipts.

•   Check price prestashop/website price if updated .
  EQ + 43 %      ENFANT +50%      ROSE ANN + 50 %    TIMES  + 43% (Except Pebeo & Derwent)

E.3.5 Back office extracted stock transfers ref.no. Checking of missing reference to report (every Thursday). – for reporting in cyber.

E.3.6 Out to customer – Send to audit gc mention ikay for confirmation (every Thursday).

•   After Confirmation of ikay copy and highlights all stock out to customer file save with “DONE” in file name.

E.3.7 Dispatching report checking (every Thursday).

•   Compare all order out by dispatching to Presta, Lazada, Shopee order report.
•   Match order - black all font color, put yellow highlight for error/s.
•   After comparing inform joana to check all order items.

E.3.8 Presta hard copy checking (every Friday).

•   Random Check all order on branches stock transfers note to hard copy.
•   Search and check all order note all status – to report all un-updated status.
•   Check mode of payment if COD cainta check on dyan’s report.

E.3.9 Shopee hard copy checking (every Friday or Saturday)

•   Compare all hard copy to spread sheet report of online per day, File all hard copy according to online excel orders.
•   Staple per date.
•   Copy to hard copy all payment received stamp with paid.
•   Check if all are stamp with dispatch and check/pack by:..

E.3.10 CCTV review checking (tentative schedule)

•   Compare cctv review total to sales report of branches check on spread sheet.
•   Note all missing transaction and differences in total.
•   Final check of Christ. 

E.3.11 Bank deposit recording – check bill point gc for all bank deposit sent by ate micc and record on book.

E.3.12 Expenses recording – Check “CALCU” gc for other TOPS/KLY expenses to record in excel report.

E.4 MASTER LIST CHECKING

• Presta Checking (ONLINE)
• Dyan Report (CAINTA CASH FLOW)
• POS Checking
• Lazada Shoppee 
• Bank Deposit
• Credit card charges
• Gcash summary
• Double checking supplier purchases, receiving copy, computation
• Issue cheque supplier
• Daily Record (BANK DEPOSIT)
• COPY REPORT (ONLINE, CAINTA CASH FLOW dyan)

E.4.1 FILLING SSS, PAG IBIG, PHILHEALTH, MERALCO, PLDT, MAYNILAD, BRANCHES PAYMENTS AND DUES.

E.4.2 COMPUTATION Short payment (LBC, AP CARGO, LALAMOVE), Expenses, Tops delivery.
E.4.3 RECORDS Point deductions, Gas and expenses, Unpaid, COD LBC.

E.4.4 CONFIRM - all out to customer before saturday. 

 

*Billing may receive some instructions from (Michelle, Rhea & LJL) for other needs/task to be done.

 

TOPS Auditor's responsibility and purpose is to monitor the registered transactions for compliance and correctness. Investigate unregistered transactions find out the possibilities why it is not a registered. Duty to keep the work flow of each.

TOPS team by checking reports and other notes and records. TOPS Auditor must be observant, observant, and able to give opinions to everyone seen in all TOPS teams such as sales representatives, presta, shopee and lazada processors, delivery man, productions what they do during working hours and if all their work is done correctly and on time and no TOPS policy is violated.

All errors and shortcomings found by everyone in the work should be carefully investigated and reported to higher ups only, every investigation will be decided and discussed by all the Auditors so that they can give its idea and close the case. All details on the work of the Audit will remain for the Audit only and cannot be released to non-Audit or non-members of higher ups.