Draft PPT FY 2021-22_v2.pptx

STATUTORY AUDIT
F.Y. 2021-22
Presentation to Board :-
1

INDEX
2
Voluntary Adoption of IND AS
IND AS related issues
System Related issues
Audit Observations
CARO Non compliances
Schedule III Amendments
Analysis of Key Performance indicators
Way Forward – Future IND AS Compliances

 Ind AS financial statements for 2021-22 comprising of the following with comparatives:
 Balance sheet as at and statement of changes in equity for the year ending March 31, 2022 and 2021
 Statement of profit and loss for the year ending March 31, 2022 and 2021
 Statement of cash flows for the year ending March 31, 2022 and 2021
 Related notes to accounts for the year ending March 31, 2022 and 2021
 Opening balance sheet as of April 1, 2020
 Disclosures.
 Reconciliation of Equity as per AS and Ind AS on previous year opening balance sheet date.
4
VOLUNTARY IND AS ADOPTION

IND AS - Previously Communicated Issues
The company was booking export sales till now on EX-Works basis, however, AMWL has export
sales on INCO Terms, hence revenue should have been recognized on the basis of transfer of
control as per INCO terms which is now being corrected as IGAAP Adjustments.
5
NOW BEING CORRECTED

6
 PPE COMPONENTISATION :- Component accounting is not being followed by the company, however,
AMWL is planning to incorporate it in coming years.
 PPE REPLACEMENT ACCOUNTING :- Replacement accounting is not being followed by company till now
but the company is planning to incorporate it in coming years.
YET TO BE CORRECTED

 PPE IMPAIRMENT TESTING :-No impairment testing was done by the company and
the same was has been communicated to the management in previous audits as
well but still not done by management.
 PPE TAGGING FOR PHYSICAL VERIFICATION :- There is no tagging being done by
the company of PPE for the purpose of physical verification. AMWL is planning to
implement the same.
7

Ind AS Issues considered in First Time Adoption 8
LEASE ACCOUNTING OF SOLAR PANEL
Solar Panel arrangement is to be considered a lease and accounting has to be done in accordance
with IND AS 116, Leases.
One observation regarding current and non current has been communicated to the management
(incorrect classification done by EY) which has been corrected by the management after such
communication.
 SECURITY DEPOSIT- No EIR accounting for Security Deposit
AMWPL has given security deposit to parties which is covered under IND AS 109 (amortised cost
using EIR method ) however, no accounting is done by the company. According to management,
these deposits are perpetual, hence no term can be defined for accounting. However, the
agreements with the vendors are for a limited period hence accounting could have been done.

 CONTINGENT LIABILITY ON ADVANCE LICENCE FY 21 CORRECTION
In the workings of contingent liability provided to us, against license no. 031084135 there is no
export obligation, still the same was included in contingent liability which has been
communicated to the management. The management has agreed to remove such portion in
their final disclosure.
9
Ind AS Issues considered in First Time Adoption

Ind AS Issues considered in First Time Adoption 10
 BHIWADI LEASEHOLD – DEPRECIATION CORRECTION :
AMWPL was not charging depreciation on its leasehold land at Bhiwadi and Kaharani till 2017. After
that AMWPL started charging depreciation on the basis of remaining useful life, however, after
discussion with EY and RSA, it was finally decided to correct the depreciation charged by
considering depreciation charged till date and depreciation that should have been charged and
differential amount has been adjusted from retained earning on PY opening.

 Job Work Income Assessment as per Ind AS: Job Work Agreement has been received.
 Trade Receivables ECL Model: Working pending from client
 Related Party Disclosure Details as per Ind AS
 Ind AS entry- Error Correction
 DTA/DTL- Checking Pending
11
PENDING ISSUES

 CWIP Write off
For writing off CWIP, asset is first transferred from Capital WIP to Intangible Asset, after
that they write off the asset by transferring the same to CWIP written off account.
Management Response: The Company wants to discard the asset. However, due to
technical lacuna of SAP they cannot discard the asset directly. Firstly, they need to
capitalise the same and afterwards can eliminate the asset.
13
SYSTEM RELATED ISSUES

 Unnecessarily Complex Accounting Treatment of Capital Advances
The company is currently following an unnecessarily complex accounting treatment in SAP for
Advance paid for purchase of assets.
Many memorandum accounts (Clearing Accounts) are used in this process.
The accounting treatment is explained as under:
14

At the time of
payment of
advance
Advance to Store Vendor A/c Dr.
To Bank A/c
Advance for Assets A/c Dr.
To Advance Clearing A/c
At the time of
purchase of asset
against advance
Stores and Spares Vendor Dr.
To Advance to Store Vendor A/c
Advance Clearing A/c Dr.
To Advance for Assets A/c
SR/IR Clearing A/c Dr.
To Stores and Spares Vendor A/c
Asset Technical Clearing A/c Dr.
To SR/IR Clearing A/c
FA Spare Dr.
To Asset Technical Clearing A/c
Net effect of
above entries
FA Spare A/c Dr.
To Bank A/c
15
Management Response: The management is aware of this issue and has duly considered a
change in accounting treatment for this issue.

 Advance given for Assets appearing in FAR
The following amounts pertain to advances given for purchase of fixed assets. These amounts
should not be included in FAR as this would mean inclusion of assets that have not been
purchased yet.
The depreciation key for these have been set to 0, hence, there is no impact on depreciation.
Moreover, these assets are manually removed while preparation of asset related workings.
Management Response: The management is aware of this issue and has duly considered a
change in accounting treatment for this issue.
16
Capitalized On Asset Description Amount
22-Mar-21 RECOILER DRUM ASSEMBLY DIA 4" 101.6 MM 97,000.00
22-Mar-21 RECOILER DRUM ASSEMBLY DIA 10" 254 MM 97,000.00
06-Apr-21 PIEZOMETER DIGITAL WATER LEVEL RECORDER 46,610.00
05-Apr-21 PIEZOMETER DIGITAL WATER LEVEL RECORDER 51,035.00
Total 4,85,645.00

 Some FB60 Transactions not routed through PO
Currently FB60 (Service) transactions are booked through two means i.e through PO and without
PO.
• Through PO: PR is raised and PO is created on the basis of the same. Thereafter, service
entry sheet is prepared.
• Without PO: Only bill authorisation takes place.
It is suggested that all FB60 transactions should be routed through PO in order to enhance
authorisation and tracking of transactions and to avoid double payment. This will also lead to
better utilisation of SAP and better controlling through checkpoints.
17

 HR- biometric vs attendance register
The current facility installed in the company is not totally up to date and there are a lot of bugs in
the same. Also, all the company policies and functionalities have not been fed in the system.
Due to the same, there are a lot of variations in the salary sheet and the biometric records, and
the attendance records are made by manually entering the logs of the employees.
However, updates are being made on day-to-day basis. Also, the issues are being dealt with
continuously and efforts are being made to improve the system to bring it to an effective and
efficient point.
18

 Delay in sending Order acknowledgement
In some cases, the PO received from the customers stated that if no Order Acknowledgement is
received within 7 days from the PO, then its T&C will be deemed to be accepted by AMWL. It was
observed that in some cases, the Order Acknowledgement was sent after the stated period (i.e., 7
days from receiving the PO).
It should be taken into notice as the same can go against the company at times.
19

An elaborate view of our
significant findings
Audit
Observations

Clearing Account Related Issues
GR/IR Clearing Account
 GR/IR Clearing Account is a memorandum
account in nature and shall therefore have
zero balance at the year end.
 GR/IR Clearing Account has balance as at 31st
March 2021 and 2022 of the same amount, Rs.
34,39,983.44
 This balance was due to pending MIRO due to
a correction to be made in a bill of entry
21
MIGO
Inv RM A/c Dr.
To GR/IR Clearing A/c
MIRO
GR/IR Clearing A/c Dr.
To Trade Payable
Net effect
Inv RM A/c Dr.
To Trade Payable

 In FY 2019-20, Changzhou Orient Metallurgy, China was USD 44,908 (INR 31,66,148.73) paid
in advance.
 Goods have been purchased against this advance in FY 2020-2021 for the same amount i.e
USD 44,908. MIGO has been done on 01.06.2020 with amount INR 34,39,983.44 (Exchange
Rate 76.60)
 Here, the USD amount is same but the difference in INR amount is due to fluctuation in
foreign exchange rate and the foreign exchange gain belonging to FY 2020-21 has not
been booked.
22

 In Balance Sheet as at 31st March 2021, the following are being reported:
 Asset: Advance to Vendor- INR 31,66,148.73
 Liabilities: GR/IR Clearing Account (Grouped with Trade Payables)-INR 34,39,983.44
 Therefore, as at 31st March 2021, advance to vendor and trade payables that do not exist
in actuality are being reported.
Management Response:
GR/IR Clearing Account has been cleared as MIRO has been done for this
transaction. However, the date of entry is 31st March 2022, therefore the gain is
booked in current year instead of previous year. The same will be adjusted through
prior period items.
23

Clearing- Asset Advance Account
 Clearing-Asset Advance A/c and Advance for Asset A/c are memorandum
accounts and hence shall not carry any balance in the Financials
 As at 31st March 2022 following balances are being reflected:
 This is leading to overstatement of balances of both asset and liabilities and the
same shall be offsetted. This error persisted in balance sheet of previous year
amounting to Rs.23,99,727/-.
 Management Response: Management is aware of this accounting treatment and
has taken required action. Management has thereby changed the accounting
treatment for advances paid for purchase of fixed asset. The balance remaining in
memo accounts pertains to the period before such change in treatment.
24
Name of Ledger Balance Sub Group Group
Clearing- Asset Advance Account -4,85,745.18 Expense Payable Trade Payable
Advance for Assets 4,85,745.18 Capital Advances Long Term Loans &
Advances

Accounting Issues
 Wrong ledger debited
Observation The Company has booked the AMC charges for lift under plant & machinery head wrongly and while
booking prepaid expense against such expense they credited different account (office Equipment)
Document date: 13.05.2021 Amount: 70,000
Management Response Will rectify the entry
 Inconsistency in accounting
Observation The Company has booked repairs to printer under maintenance charges- IT as well as under office
equipment repairs & Maintenance.
It should either be grouped under either of the one head to maintain consistency in accounting.
Management Response Will rectify the same.
 Wrong Capitalisation
Observation The Company has capitalised Service charges paid to Nucon Engineers towards calibration under the
head plant & Machinery.
25

 Stale cheques reversal
Observation While scrutinizing the Bank Reconciliation of Kotak Bank-268, stale cheques are shown under
reconciliation as payment made but not cleared.
The same should have been reversed as on 31st March, 2022.
However, the Company has reversed the same in FY 22-23, instead of the current year.
Management Response We will not reverse the entries in the current year. However, Will ensure that same wouldn’t be repeated
repeated in future.
 Commission on Sale
Observation Commission on the sale has been booked for each sale carrying value of Rs. 69,67,841.2 and the it has
been reversed with the same amount in each entry in SAP.
Management Response This commission is booked for internal purpose only. There is no financial impact of these entries.
These are done to keep track record of product costing etc.
 Advance from customers considered as deposits
Observation As per rule 2(1)(c) of the Companies Act, advances received from the customers and are
due/unadjusted for more than 365 days amount to Rs. 28,41,341
Management Response These balances have been adjusted in current financial year.
26

 Reconciliation Related Issues
Observation • While scrutinizing the Bank Reconciliation of Kotak-268, we observed that Company has included
the cheque amounting to Rs 2,950 which is already cleared in the reconciliation.
• In the Bank Reconciliation of Standard Chartered Bank, the Company has not included the amount
of Rs.10, 49,872 in the reconciliation received from the debtor but the same is not credited in the
Bank A/c due to clearing issue.
The same should have become the part of reconciliation as on 31st march 2022.
 Reversal of Duty Drawback
Observation As per the RBI & FEMA guidelines, repatriation of forex should be within 9 months, otherwise duty-
drawback and other incentives should be reversed. Payment against the following invoice is pending to
be received by more than 180 days:
Customer Name: Lionel Radiator Industries (Pvt) Ltd, Invoice No.: 9500000452, Amount: 27,69,784.97,
Outstanding for 237 days
Also, as on 07/06/22, the amount is still pending from the party even after 305 days from the due date.
Management Response The shipment has been sent to Sri Lanka and it is stuck there due to death of party’s owner and
economic crisis in Sri Lanka. Process of taking back the shipment to India and company has started and
our commission agent will go to Sri Lanka for the same and he has agreed to bear the costs as well.
And we have submitted the representation in the bank stating the issue. Mail copies has been provided.
Bank Representation copy will be provided.
27

 Agreement related Issue
Observation • Agreement with vendors for commission on sale- domestic and foreign, have been expired except
ANVIN International LLC.
• Agreements with M/s. Panbase Resources Pvt. Ltd and Sursons Parikh Investment have not been
revised.
• Rates have been revised with Western Polymate but agreement has also not been revised.
Management Response Agreements will be revised after discussion with top management.
 Commission not booked
Observation Commission bill of Anvin International has not been booked for March month, and the provision has
also not been made for the same. Has to discuss with Sunita Ma’am.
Management Response Since the obligation of commission is arising after 31st March 2022, so commission will be booked
after March only.
 Rebate on Sale
Observation ‘Rebate on Sales- Domestic’ has been debited in the name of ‘Compensation of GST’ amount of
Rs.45,976.
Management Response Sale was made to ‘New Concept Hardware’ in the year of 2020. While preparing the GST invoice, it was
prepared as B2C instead of B2B, so vendor was not able to take the credit of the GST charged in the
invoice and he has asked to give the rebate of the same amount of GST charged. So, after discussion
with top management, rebate was provided and adjustment entry was done in current year.
28

 No Agreement for Discount
Observation Discount has been provided to ‘PHOENIX CONTACT INDIA PVT. LTD’ with the total amount of rupees
3,73,251.95 in whole year. On what basis discount was given, since there is no agreement and other
evidence for the same.
Management Response There was some quality issue with this vendor, so one time discount was provided after email
communication with management.
 Quantity Discount without Agreement
Observation Quantity Discount has been provided to ‘M/s Arihant Industries’ with the total amount of rupees
57,17,405 in whole year. On what basis discount was given, since there is no agreement and other
evidence for the same.
Management Response After discussion with top management, cash discount was started in Nov 2019 to penetrate the market.
It was decided that 20 rupees per kg flat discount will be provided and Invoicing will be done on the
market price only. But no agreement has been executed for the same.
29

 Difference in Depreciation
Observation Differences were observed in depreciation as per depreciation working and depreciation actually posted in SAP.
Management
Response
Will rectify the same.
30
Asset type Depreciation as per SAP
Depreciation as per
depreciation working
Difference
Land 15,10,575.89 15,10,575.89 -
Building 1,17,64,702.53 1,17,64,702.53 -
Plant & Machinery 9,61,36,817.09 9,61,35,123.18 1,693.91
Electrical Installation 2,82,341.63 2,82,341.63 -
Lab Equipments 7,93,055.76 7,93,055.76 -
Office Equipments 10,71,530.97 10,71,603.38 (72.41)
Furniture and Fittings 15,21,930.78 15,21,930.78 -
Vehicles 48,34,630.08 48,34,630.08 -
Computer 17,77,650.39 17,77,577.98 72.41
FA-Spare 5,36,30,387.65 5,36,32,080.82 (1,693.17)
Intangible Assets 60,35,494.65 60,35,494.65 -
Total 17,93,59,117.42 17,93,59,116.68 0.74

 Excessive Freight Amount
Observation In case of Invoice No. 9500000887, the amount of freight (amounting to Rs. 27,50,000 approx.) was
greater than the taxable value of the goods supplied (Rs. 27,46,000 approx.) Clarification for the same is
required.
Management Response It was a case of air shipment, in which the freight is charged @ $10/ kg. Thus, the quantity supplied
(3616 kgs.) x Rs. 750/ kg. (approx.) = Rs. 27,50,000 approx.
 Amount of Security Deposit
Observation It was observed that there is a difference in the amount of Security deposit of JVVNL appearing in the
SAP and the electricity bill received from the party
Amount appearing in SAP : 2,25,90,404
Amount appearing the electricity bill : 1,92,37,000
The difference is Rs. 33,53,404
Management Response This issue has been communicated to management and the confirmation over the same is pending
from client.
 OPEs booked as entertainment expenses
Observation Expenses of Auditors visit (R Sogani and Associates) has been booked under entertainment expenses.
They should be booked under payment to statutory auditor (out of pocket expenses)
Management Response It will be re-grouped at the end by opening GL again and passing the adjustment entry.
31

GST Related Issues
 GST on capital assets sold
Observation We observed certain cases, where ITC on remaining life is more than GST on transaction value,
accordingly Company should have paid GST as equal to ITC on remaining life of the capital good so
sold.
However, the Company has paid GST on transaction value.
Management Response Rectified
 Unavailed ITC
Observation Input tax credit can be availed on maintenance of the guest house, transit house and training hostels,
but excluding the food and beverages provided in such establishments. But ITC has not been claimed
on guest house maintenance expenses for April and after Nov Month.
Management Response Initially we have started to take GST input in May month, then we thought that it will not be allowed for
input and amount was also minimal so we have stopped to take credit from Nov. onwards.
32

Direct Tax Related Issues
 Excess Deduction of TDS
Observation AMC charges for SAP are in the nature of work contract service, thereby hitting section 194C (TDS on
contract).
However, the Company has deducted the TDS under section 194J @ 10%.
Management Response We have consider it as professional charge and thereby deducted it under 194J.
 TDS wrongly deducted
Observation Agarwal Metal has wrongly deducted TDS amounting to Rs.722 on reimbursement of travelling
expenses. However, RSA has not recorded the same in its books.
Management Response We have deducted the TDS because while booking the entry we might not have received the
supportings for the expenses which were reimbursed, accordingly we deducted the TDS, considering it
under professional service.
 Wrong classification of Penalty
Observation Penalty paid by the Company u/s 271(1)(c) for AY 14-15, amounting to Rs.89,582 is classified under
Interest on Direct Tax.
Penalty paid should be classified separately. It should not be clubbed with the interest expense.
Management Response Will confirm from Animesh Sir whether to open separate account or to continue with same GL.
33

 TDS without Agreement
Observation TDS has been deducted for the expenses of Vehicle Repair and Maintenance under section 194 C at the
rate of 2% but as discussed with Admin and HR team, there is no agreement with any vendor of repair
and maintenance.
Management Response It is not a non-compliance of Income-tax act. It is over compliance only TDS returns have also filed so
no adjustments will be done.
34

HR Related Issues
 Biometric not matching with Attendance Register
Observation Many cases have been observed where the Biometric records showed a considerable variation when
compared to the Attendance register.
Management Response The current facility installed in the company is not totally up to date and there are a lot of bugs in the
same. Also, all the company policies and functionalities have not been fed in the system.
However, updates are being made on day-to-day basis. Also, the issues are being dealt with
continuously and efforts are being made to improve the system to bring it to an effective and efficient
point
 Excess Saturday Off Granted
Observation As per policy, 1 Saturday off in a month is given to the admin staff and some other specific plant staff.
However, on verification of the attendance records it was found that in case of the following employee,
2 Saturday off has been granted in the month of August’21:
Month Employee Code Employee Name
August’21 18091 Ashish Sharma
Management Response Due to change in the ‘Saturday- off cycle’ of the particular employee, the manual entry for “RR” was
omitted to be removed, thus allowing him 2 Saturday- offs in a single month.
This led to payment of extra salary to the employee.
35

 Earned Leave Utilization
Observation In the following case, in the month of May’21, weekly off has been marked as Earned Leave utilized,
due to which his EL was utilized unnecessarily, leading to payment of lesser salary payment on overall
basis:
Management Response Due to error “Earned leave- LL” was utilized incorrectly in the attendance register instead of marking
“HH”, thus leading to unnecessary utilization of the earned leave.
 Loss of overtime pay
Observation It was observed that in the month of July’21, “PP- present” has been marked in place of “HH- weekly
off” due to which the Weekly off of the employee was counted as a working day and he was marked
present, leading to his loss of overtime pay.
Management Response Due to clerical error, it was entered Present instead of Weekly- off, leading to loss of his overtime pay
which was worked on Sunday.
 Mis punches in biometric
Observation On the verification of the Biometric records, if was observed that in case of miss punches, the biometric
takes the “In- time” as the “Out- time” for the last miss punch, and the trail follows.
Thus, making the Biometric unreliable for verification of the Overtime hours.
Management Response A new biometric system has been installed in the plant with corrections of all the lags in the previous
system, thus the same would be implemented very soon.
36

Overview of Updates- Schedule III And CARO
2020
 Ageing schedule of Trade Payables to be disclosed.
 Ageing schedule of Trade Receivables to be disclosed.
 Reconciliation note of quarterly returns of current assets submitted with banks with financial statements.
 Ratio Analysis
 Disclosure of utilization of Borrowings not used for same specific purpose for which it was obtained.
 Rounding off of figures reported in Financial Statements is mandatory
 Details of transactions with struck off companies.
 Disclosure of Benami Properties, wilful defaulters and undisclosed income under Income Tax Act.
 Title deeds of Immovable Properties not held in the name of company.
 CSR Disclosure
37

Overview of Updates- Schedule III And CARO
2020 Contd.
 Disclosure of Loans granted to promoters, directors, KMPs and the related
parties
 Disclosure of utilization of borrowed funds and share premium
 CWIP Ageing
 Disclosure of Shareholding of Promoters
 Charges summary
 Change of heads: "Property, Plant and Equipment and Intangible Assets“ from
“Property, Plant and Equipment”
 Current maturities of Long Term Borrowings to be disclosed under short term
borrowings from other current liabilities
 Security deposits re-grouped under other non current assets from long term loans
and advances
38

Impact of Amendments – Schedule III And
CARO
 Increased level of transparency to establish higher level of Corporate Governance.
 Preparation of Comparative figures, i.e. related to the year ended 31 March, 2021
 Enhanced Disclosures to be given.
 Assess, review and make changes to existing internal control systems and
processes.
 Enhanced Auditor’s reporting in addition to CARO 2020 (Audit Report).
 Aligned with additional reporting like reporting with banks, CMA data, CARO,
Companies Act and other laws applicable from time to time.
 New IT infrastructure will be required to meet the new disclosure requirements.
39

Impact of Amendments- Schedule III And CARO
Contd.
 Increased involvement of management during finalization of financial
statements due to the sensitive nature of information asked for.
 Basis of ROC scrutiny & Income Tax scrutiny.
 Benefit to owners- How management is running the business.
 Increased Responsibility of Management
 Need to strengthen Accounts Department of Company for ensuring
correctness.
 Inquiry/Inspection under Companies Act, 2013 by ROC.
40

 Fixed Asset Register
As per Clause 1(a) of CARO, Company is required to maintain proper records showing full particulars, including the
following:
 Useful Life of asset
 Life completed by each asset
 Residual Value of asset
 Rate applied for calculating Depreciation
 Location
 Identification Mark/Tagging
Note: The Company is under process of updation of Fixed Asset Register.
 Physical Verification
Clause 1(b) of CARO 2020 requires the management to physically verify the PPE at reasonable intervals. It is observed
that assets are physically verified by management on periodic basis. However, no documentation of physical verification
verification of PPE provided/ Physical Verification not done.
Companies (Auditor’s Report) Order (CARO) –
Non Compliance
41

External Confirmations
As per SA 505 – “External Confirmation”, Confirmation from the concerned party is needed with regard
to:-
Loans & Advances Confirmations
Trade Payables Confirmations
Trade Receivables Confirmations
 There is a need to improve existing system of External Confirmation.
 Confirmation on half year basis from all parties.
 During the year, the Company has called the confirmation from external parties for the balances
at 31st December 2021.
42

Financial Analysis
0.00%
2.00%
4.00%
6.00%
8.00%
10.00%
12.00%
14.00%
Gross Profit
Ratio (%)
Net Profit Ratio (%)
2019-20 2020-21 2021-22
Year Turnover
(in Cr.)
Gross
Profit
(in Cr.)
Gross
Profit
Ratio
(%)
Net
Profit
(in Cr.)
Net
Profit
Ratio
(%)
2019-20 795 65.3 8.21% 15.8 1.99%
2020-21 991 118.2 11.93% 20.8 2.10%
2021-22 1784 219.9 12.33% 92.7 5.20%
43
Increase in Gross Profit and Net Profit

WAY FORWARD – IND AS TO LOOK
FORWARD
 INTERIM FINANCIAL STATEMENTS – IND AS 34
 FINANCIAL INSTRUMENTS – IND AS 109,32
 FINANCIAL ASSETS
 FINANCIAL LIABILITIES
 EQUITY
 DERIVATIVES
 REVENUE RECOGNITION- IND AS 115
 IMPAIRMENT – IND AS 36
 NON CURRENT ASSETS HELD FOR SALE – IND AS 105
48

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