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Key Areas and Checklist Key Areas A. PLANT OPERATIONS Review the current shift round and validate the data with the Shift Supervisor. Review the emergency action plan when the operator found some abnormal reading during the shift round.dd Observe the filing and monitoring of the data for future reference. Observe the shift hand over regarding any abnormal data recorded. Review the communication practice when dealing with abnormal data recorded. Review the list of Diagnostic Alarm for SCP and SLP. Review the active alarms for LCP and SLP (Mk 5, Mk 6. DCS) Review the shift supervisors log Review filing and data extraction. Observe the creation of Work Notification on the SAP System. Observe daily communication for daily activity Review the weekly communication Review the communication during emergency situation/ incident. Obtain the list of Maintenance Plan for the station. Obtain the backlogs for every department Review the selected procedures of the PM activities for every department. Review the backlogs on the system. 1. FAR for SD Power and SD LCP Power were generated from SAP into Physical Fixed Asset Count Sheet (PFACS) (for asset verification exercise). On 12 Nov 2012, the respective Finance Teams have conducted FA count for both the SDPC and SDLP by documenting the exercise into PFACS. Each PFACS was classified with the asset type & code (e.g. Office Equipment - 7160110) and signed off by the Technician and verified by Finance. Based on the PFACS, noted all assets were in order. Obtained the e-CAPEX FY2013 list for both the SDP and SLP. Total approved CAPEX budget was Focus Points for Audit Check Audit Observation Comments

Shift Rounds

Alarm Logs

Shift Log


B. MAINTENANCE Preventive Maintenance


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recorded at THB185 million (SDP THB138 million; SLP THB46 million). Hence, total utilized at THB147 million (79%) out of the approved budget. Depreciation is calculated on the straight-line basis to write-off the cost of each asset to its residual value over the estimated useful life as follows: a. Building 25 years b. Building improvement 10 years c. Power plant, transmission system and equipment 5, 10, 14,20 and 25 years d. Office equipment 3 and 5 years e. Furniture and fixtures 5 years f. Motor vehicle 5 years A sample of FAR (SAP generated print-out) quoted the assigned asset custodians. Asset tagged number sighted for most of the office assets. FINDING: Absence of any form of reports to reflect the final outcome of the physical asset verification exercise. Hence, there is no visibility of information to Management action for the following: a. Discrepancy noted as compared to the FAR (SAP) b. Summary of asset conditions mainly for addressing the impaired asset verified that subsequently warrants for disposal / write-off activities. Also found that the Fixed Asset Count Sheet Control Form (Control Form) could not cross referenced to the Physical Fixed Asset Count Sheet (Asset Count Sheet) i.e. the reference numbers stated in the Control Form not duly reflected in the Asset Count Sheet. The cash and bank accounts operations are properly segregated for SDP and SLP, where 2 Accounts staff assigned for each company. Based on the List of bank accounts provided, noted

Disturbance Reports

Review the Disturbance Report for the last 3 years. Verify the corrective action reported in the report. Verify the preventive actions/ plans which listed in the report. Review the follow up action to prevent re-occurrence: PM, CM.



Monitoring and implementation of the preventive actions/ plans.

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that there are dedicated bank accounts been kept and maintained for 2 Companies i.e. Sime Darby Power Co. Ltd and Sime Darby LCP Power Co. Ltd. 5 bank accounts for SDP and 6 bank accounts for SDLCP. Generally, the bank signatories groupings were established in to 3 groups i.e. Group A, B, and C. Group A representing members are by the Divisional Management unlike for Group B by the MD and Group C by the local Finance Managers. Sighted the bank reconciliation statements from June13 to October13. In order, noted no materially unreconciled amounts and long non cleared payments nor uncredited lodgments.

6. Corrective Maintenance Activities Obtain an understanding of the receivables system and controls by performing a walk through assessment of the sales, billing accounts receivables and collection cycles. Examine the aged receivables in relation to the allowance for doubtful accounts and the bad debt history. Analyze the AR ratios at for corresponding FYs 2011/12 and 2012/13. Review the procedure to familiarize the system Interview the process owner for current status Observe the document relating to the procedure. Review the Emergency Response Preparedness procedure. Alalyze the Emergency Response Team organization chart. Review the possible emergency which can affect the local business activities.

Customer Complaint

Emergency Preparedness