Audit Check List - People Services

I. Personnel / HR Department.
- Verify the Service Records / Personal Files / Joining records for qualifications/date of birth/experience/terms and conditions for offer etc.
- Verify the HR policies, training details (both external and internal), KRA Appraisal procedure etc.
- Verify the appointment procedure of contractors for various duties, records maintained by them and the copies of statutory payment challans made directly by the Contractors.
- Verify the personal files of employees relieved under VRS / retirement / resignation for settlement details.
- Verify the files pertaining to Vehicles given on subsidized scheme / loan and its insurance / copy of RC book / hypothecation etc.
- Verify the register for Identity cards / Punching cards and check whether the same is collected back from the separated employees.
- Verify procedure for giving LTA and the Leave taken for that. (Minimum 3 days PL)
- Verify the procedure / time frame for procurement and issue of Uniforms, Shoes etc. and the issue register of that.
- Verify the copies of statutory returns filed under various Acts like PF/ESI/PT/Labour/Arms&Explosives / Apprentice /Workmen compensation etc.
- Verify the pending labour cases and its present status, if any.

II. Security.

1) Main gate:
- Verify the Gate passes and check whether the entries are properly made and its authorization procedure – both returnable and non-returnable.
- Verify the procedure on keeping the godown/stores keys.
- Verify the system of issuing Visitor’s pass and its register.
- Verify the Movement Authorization requests and register of Company staffs either for OD or Personal work.

2) Material Gate:
- Verify the procedure for despatch of material and weighment details, if any, for that.

III. Time Office.
- Verify the attendance marking / regularisation system.
- Verify the procedure for Overtime marking and attendance for two continuous shifts.
- Verify the procedure for Special Leave, if any, after two continuos shifts.
- Verify the Out Gate – pass Register and Muster Roll Register and cross verify.
- Verify the deductions made from the wages for attendance less than 6 hours in a shift.
- Verify the procedure for change in shifts, if any.
- Verify the leave eligibility, leave credits, procedure for availing leave etc. and cross check the same with the leave rules.
- Verify the procedure for giving Compensatory Off, its carry forward, if any, and the application for the same.

IV. Health Centre.
- Verify the agreement with the present agency, if any.
- Verify the physical stock of medicines and compare the same with the Stock register.
- Check the expiry dates of medicines stored on random basis.
- Verify the no. of First Aid Boxes and the requirement of the same under Factories Act, 1948.
- Verify the accident record register and daily treatment register.
- Verify the logbook of Ambulance.

V. General Admn. Department.
- Verify the challans for payment of Property tax for timely deposit / penalty for delay etc.
- Verify the contract agreements for Gardening, Courier, Vehicles etc. and AMCs for the assets like Photocopier, EPABX etc.
- Verify the logbook of Company vehicles and Fuel consumption.

VI. Guest House.
- Verify the visitor’s register, asset register etc.
- Verify the guesthouse expense details and its approval.
- Verify the general maintenance and cleanliness of the guesthouse.
- Physical verification of Imprest cash.