Audit Scope
This extract covers petty cash transactions charged to production budget code ZR-MISC-OPEX (miscellaneous operational expenditure) for the period 11 December 2024 to 14 February 2025, inclusive. The audit was initiated following a query raised internally by the accounts team on 10 February 2025 regarding variance between float disbursements and voucher-backed reconciliations. The production bookkeeper's note is appended below.
PETTY CASH REGISTER — ZR-MISC-OPEX (SELECTED ENTRIES)
| Date | Voucher No. | Description | Authorising Signatory | Amount (₹) | Receipt |
|---|
| 11 Dec 2024 | ZR-V-0041 | Location scout transport — Lonavala | S. Rane | 12,400 | Attached |
| 19 Dec 2024 | ZR-V-0058 | Catering advance — cast block dinner | P. Bhatia | 48,000 | Attached |
| 04 Jan 2025 | ZR-V-0071 | Sundry — set materials, Stage 3 | S. Rane | 23,500 | Attached |
| 09 Jan 2025 | ZR-V-0089 | Miscellaneous — vendor advance (NK Film Projects) | S. Rane | 1,80,000 | MISSING |
| 17 Jan 2025 | ZR-V-0103 | Miscellaneous — vendor advance (NK Film Projects) | S. Rane | 2,40,000 | MISSING |
| 25 Jan 2025 | ZR-V-0118 | Transport — unit move, Worli shoot | P. Bhatia | 31,000 | Attached |
| 01 Feb 2025 | ZR-V-0129 | Miscellaneous — vendor advance (NK Film Projects) | S. Rane | 3,10,000 | MISSING |
| 07 Feb 2025 | ZR-V-0141 | Miscellaneous — vendor advance (NK Film Projects) | S. Rane | 2,90,000 | MISSING |
| 11 Feb 2025 | ZR-V-0149 | Art department — props purchase, set dressing | S. Rane | 67,500 | Attached |
| 12 Feb 2025 | ZR-V-0153 | Miscellaneous — vendor advance (NK Film Projects) | S. Rane | 2,47,000 | MISSING |
| TOTAL — NK Film Projects vendor advances (receipts missing) | 12,67,000 | — |
Bookkeeper's Note (original — handwritten, transcribed)
Ref: ZR-MISC-OPEX variance query — raised 10 Feb 2025
Vouchers 0089, 0103, 0129, 0141, 0153 — all authorised by SR, all payable to
"NK Film Projects." No GST invoice on file. No delivery notes. No PO raised.
Vendor is not on our approved vendor list as at 10 Feb 2025.
Raised with SR directly on 10 Feb. SR said it is a services arrangement and
that receipts are with him. Has not provided them.
Total outstanding without documentary support: ₹12,67,000.
Note on file per SR: "This is handled at my level. Stop chasing."
— S. Joshi, Accounts, 10 Feb 2025
NK Film Projects does not appear in the company's registered vendor list or any executed service contract on file with SR Productions Finance Division as of the date of this audit extract. The nature of services allegedly rendered is not documented in production records available to the finance team.
Status
Internal audit query remains open. No further documentation was provided by the authorising signatory prior to the events of 14 February 2025. This file was seized from the Finance Division server room under Investigation Order MP-2025-0214-FC at 02:40, 15 February 2025.