The objective of this questionnaire control checklist is to be able to:

1. Define food cost, which controls it, and how it is controlled.

2. Identify areas that lacks in control process and recommend procedures.
3. To ensure that all goods accounted and calculated in food cost
4. To consistently deliver food that meets the Customer’s Expectation at the same time this will ensure
that the cost per menu items is consistent per serving.
5. To make sure that the profits may not be thrown away by reducing food wastage by simply controlling
the ‘IN” and “OUT” of inventory.
6. To ensure the proper endorsement from one area to another in terms of reconciliation.

The scope of this control checklist covers all the areas wherein food cost is concerned.

1. Policies and Procedures

2. Standard Recipes, specifications and yield analysis
3. Food cost control
a. Production area
b. Prep. Procedures
c. Beverages yields
4. Food waste program
a. Trash can
b. Back door
5. Inventory control
a. Requisition and ordering
b. Purchasing
i. Open market
c. Receiving
d. Storing of inventory
e. Refrigeration
i. Preventive Maintenance
6. Transfer of Cost
a. Commissary to Store
b. Stock room to Kitchen/Dining
c. Kitchen to POS sales
7. Employee theft

Methodology:

The methodology of this control checklist includes the review of policies and procedures,
interviewing the store personnel and commissary personnel of TWT, conducting a process audit if
the said policy and procedure being followed, and testing of control/substantive testing.
POLICIES AND PROCEDURES YES NO REMARKS
1. Are there policy and procedure manuals prepared to assist
employees in complying with standards?
2. Are these policies and procedures adequate to effectively
manage the food service operation?
3. Are these policy and procedures disseminated to restaurant
personnel?
STANDARD RECIPES, STANDARD SPECIFICATIONS, YIELD ANALYSIS - YES NO REMARKS
Score (0/) 0.00% - In Order to satisfy a Customer, it is very important to
“Consistently” Deliver foods that meet the Customer’s Expectations at the same time
this will ensure that the cost per menu items is consistent per serving/order.
1. Is there a computer system being used for Recipe
Management?
a. Who has access rights?
b. Who updates?
c. How often is it updated?
d. Are updates pre-approved?
2. Are standards set for consistency?
3. What standards are need for consistency?
a. Standard Ingredients
b. Standard recipe
c. Standard Yield
d. Standard Costing
e. Standard Portioning
4. Are the standards set per menu item?
a. Standard Ingredients
b. Standard Recipe
c. Standard Yield
d. Standard Costing
e. Standard Portioning
5. Standard Ingredients
a. Are all raw materials needed to produce a menu item
listed?
6. Standard recipe
a. Does the standard recipe include the following? (note:
audit procedures – ask the cook for the preparation procedures,
double check the recipe by observing the cook preparing a dish )
i. Summary of Ingredients Used
ii. Required Quantity of Ingredients
iii. Preparation Procedures (Sequence of Mixing
Ingredients, Cooking Method, Cooking Time at
each stage, Cooking Temperature (High Flame
/ Low Flame), etc.)
iv. Portion Size and Portioning Equipment (Deep
Ladle, # 60 Scoop, Shallow Serving Spoon etc.)
v. Garnish and Miscellaneous Information
7. Standard Yield
a. Are standard yields defined?
b. Were yield tests performed to come up with the
standard yield?
8. Standard portion sizes
a. Are portion tools available to the KPs? E.g.: Weighing
Equipment, Measuring Equipment, Ladles, Scoops,
Jiggers / Peg Measures, Shot Glasses
9. Are standards set for computing beverage costs?
FOOD COST CONTROL YES NO REMARKS
(Controlling food cost is a shift by shift task. POS procedures, inventory
systems, production and prep systems, and constant communication and
follow-up are the keys to keep your food cost in check.)

1. Is an action plan in place to address variances and

opportunities?
 (Actions should be specific and measurable. Communicate action plans and
actionable assignments to your management team and staff ASAP)
Compare Actual to Targets and develop appropriate action plans for
improvement
2. Are daily inventories of the top five to ten high variance/high
cost items performed daily?
3. Are raw and completed waste recorded each shift and targets
set and monitored?
4. If they exceed to the target set of wastage, what they do?
5. Is the spread between the actual and theoretical food cost analyzed
each month for opportunities? (note to auditor FC Calibration/target must
posted)
6. Are high value raw mats (beef tenderloin, beef forequarter pink
salmon, tuna fillet) (proteins, etc.) being stored properly to extend
shelf life and lower waste? (note to auditor, identify expensive items and where it
is stored, check the temperature)

Production Area
(This is one of the most critical areas with regards to profitability. The bulk of
controllable costs are in the hands of the production staff. Digging into the details is YES NO REMARKS
where you will find the profit opportunities.)
1. Are all coolers/freezers/storage areas in the production area
set up with a minimum of 2 hours /max 8 hours
refrigerated/frozen/prepped products?
(Note to auditor all prepped products not over staying at the freezer to maintain
the quality of food)
• Ensure that storage temperatures in refrigerators/freezers are acceptable.
Refrigerators/freezers that are too cold or too warm could cause product damage,
which significantly reduces shelf life.
2. Are managers checking stations during day to ensure
pictograms and stock levels are to standards?
3. Are items like flour, sugar, portion control sugar etc. store in
sealed containers?
4. Are all containers of seasoning etc. labeled?
5. Do all line cooks have thermometers?
Prep procedures YES NO REMARKS
(Product yields are largely determined by prep procedures. Proper procedures can
improve yields between 5 and 25+%.)
1. Is there prep list in place for the shift that is based on that
days projected volume?
2. Is there excessive waste in cleaning/prepping produce?
(Note to auditor check the trimming loss/shrinkage monitoring)
5. Is KM (Kitchen Manager) making proper checks DAILY on prep
cooks procedure and product?
(check the signature on production report)
6. Are prep product levels appropriate at time of walk-thru? (note
to auditor ask the projected sales)
7. Are the expected sales of the store for a particular day based
on the past sales figures (Sales projection)?
8. Are the dates for shelf life of side items accurate? (SHELF LIFE is
the span of a particular product based on the expiry date or recipe)
9. Is the quality of prepped items to standards? Has KM reviewed
product that has been produced?
(check the signature of KM on production report)
How will you identify the standards? Is it being followed?
10. Are the KPs informed of the standards?
11. Are recipe books opened during prep and are they followed to
spec?
12. Are there adequate measuring equipment used?
13. Are weighting scales calibrated? (check how often)
14. Are the KPs using the measuring equipment when preparing
orders?
15. Are emptied containers in recycling bin fully emptied?
16. Are vegetable cuts proper to ensure it is within specifications
and sizing? “panu yung cut ng sitaw”
 17. Are cooking loss tests done to establish shrinkage loss due to
cooking?
18. Are KP's properly spatting inserts, foil packs, and Cambro’s
with spatulas? (note: Cambro’s are containers. Point is, they
have to make sure that the contents of these containers are
fully extracted.)
19. Are KPs using weight as basis for portions instead of per piece
e.g. chicken tenders/strips are weighed instead of just
counting the strips that goes into a menu item.
20. Is free pouring is properly monitored (daily measurement is
done and matched vs standard yield). Note: free pouring is
when you pouring alcohol or mixing drinks without using any
type of measuring device.
Beverage yields YES NO REMARKS
(Proper portioning is the key to maintaining the cost of goods and product quality with
regards to beverages)
1. Is the correct amount of ice used for all beverages?
2. Are the servers asking if the customer wants lemon?
3. Are the soda towers and soda guns calibrated?
4. How is it monitored?
5. Is pictogram followed in serving of beverages?
6. Are the content of beverages posted/visible?
FOOD WASTE PROGRAM– auditor must check if the wastage report is YES NO REMARKS
accurately being done. Ideally, all food waste must be set aside and recorded at the
end of production. There should also be a standard set as acceptable %age of
wastage.
1. Is percentage of wastage set?
2. Is wastage monitored on a regular basis? When (after
production? daily/weekly/monthly?)?
3. Are there waste bins visible in the prep area?
4. Are there waste bins visible on line?
5. Is there a trimming loss monitoring? Is it updated?
6. Are trimmings weighted and recorded?
7. Are peelers used in preparation of vegetables?
8. Are peelings weighted and recorded?
9. Are there food wastage sheets visible and being filled out?
10. Is food waste recording happening routinely throughout the
day?
11. Is there a food waste focus and/or analysis report posted?
12. Are food waste bins actually containing food waste items?
13. Is the food returned by customer documented?
14. Is there a logbook for food burnt and spilled in kitchen?
15. Is there a monitoring for the extra portion that get thrown
away?
Trash cans YES NO REMARKS
(Check trash cans to insure your profits are not being “thrown away)
1. Are clear liners being used? Or white trash bag?
2. Are there a segregated trash can for each raw that is being
peeled or cuts for trimming yields?
3. Are trimmings not mingled or mixed?
4. Is trash checked by the KM or supervisor before being taken
to the dumpster?
5. Are waste cans for completed and raw in the production area?
6. Is FOH manager checking trash cans being used by servers?
Back Door YES NO REMARKS
(The back door is a critical as your front door for maintaining profits. The value of items
that go in and out the back door is greater than what you typically deposit in cash each
day. Having a system in place to monitor the back door will protect profits and the
personal safety of employees and customers.)
1. Is the back door left locked at all times? Is back door alarm
functional if installed?
2. Does the peep hole work and provides a clear view of anyone
outside the door?
3. When the door is open for deliveries or taking out trash, is the KM
or other supervisor monitoring who and what is coming in and out?
Inventory Control YES NO REMARKS
To ensure that all inventories are in control and recorded.
1. Is there an inventory software being used?
1. Are inventory turns calculated and communicated, and action
steps in place to keep inventory at proper levels?
2. Is delivered inventory counted and put away immediately?
3. Are vendor deliveries restricted during peak periods?
4. Is the restaurant doing inventories? Daily_____ Weekly_____
Monthly_____
5. Are the inventories being followed up on?
6. Are those issued item (i.e., seasonings, spices) included in the
inventory count?
Requisition/ordering
Ordering the proper amount for storage and rotation. Maintain par levels so that there
are always enough products, but not so much that there are waste. Buying right and
monitoring supplier prices to get the best price for the quality specified.
1. Are stocks ordered based on need (par stock)?
2. Is order guide used by KM?
3. Does order guide have par level based on sales expectations
and inventory turn to aid KM in ordering?
4. Is a current ordering guide with seasonally adjusted par levels
in use?
5. Are all orders scheduled to be delivered when appropriate
person is available to put away?
Purchasing
(The purchasing process is an essential part of every food service operation. The
purchasing officer should be skilled in buying the appropriate ingredients, in accurate
amounts, at the right time, and at the best price.)
1.
Person doing the purchasing is designated in writing.
2.
Purchasing/product specifications are written and used.
3.
"Special deals" are questioned.
4.
All purchasing is planned (budgeted) and controlled
5.
Are prices of raw mats monitored?
6.
Are standard purchase specifications for RMs provided to the
purchasing personnel.
Open Market YES NO REMARKS
To make sure all open market accounted and calculated in food costing
1. Is the stock clerk doing the open market? If not, who did?
2. Are those items for open market approved by manager? ( check the
petty cash voucher)
3. Are open market goods for use of operation?
4. Is open market having a corresponding receipt? (If no, at least written
on paper with date of purchase and total amount paid with number of store
personnel)
5. Is there a preferred store for open market?
6. How often did the open market done?
7. Is the open market recorded and included as purchases in food
costing?
8. Is the open market direct issued?
9. If not, it is included in the inventory?
Receiving YES NO REMARKS
to ensure inventory amounts received are accurate and in good quality
1. Are all stocks received immediately recorded?
2. Are all products being delivered in the proper locations?
3. Are received goods being inspected for damages and quality?
4. Are receiving personnel trained to identify substandard
ingredients?
5. Are products being assigned code dates to ensure proper
remaining shelf life?
6. Are products being store immediately after receipt?
7. Are all invoices being checked/signed off by a sous chef or
shift leader?
 8. Are return stickers visible and readily used? Are pending
credits posted on adjustments page?
9. Person receiving is NOT the person who orders. (The person
ordering can assist with receiving, but he/she cannot sign
forms to “receive” the goods.)
10. Persons receiving are designated in writing.
11. Deliveries are checked for accurate weight, number, price,
temperature, condition, etc. (Managers should spot check.)
12. Shipping/receiving documentation is accurate and complete.
13. Return/credit policy is in effect.
14. Delivery times are established and enforced.
15. Are the thermometers calibrated, when is the last calibration?
16. Are the staff know how to Calibrate a thermometer?
(Asked the staff)
17. Are the freezers/chillers not fully loaded and spacing
observed? To let cold air, circulate.
18. 13. If fully loaded, are secondary thermometers placed in each
of refrigeration?
19. Is the equipment thoroughly cleaned once every three (3) months?
(Condensing coils, Fan blowers)
20. Is the temperature check daily
Storage and refrigeration (Refrigeration that does not run efficiently can have YES NO REMARKS
a big impact in the following areas: food cost/waste, electricity usage, repair bills, and
capital expenditures. In addition, food quality, food waste and food safety are
impacted.)
1. All items are stored as quickly as possible. (Frozen products
should be stored immediately; all others as quickly as possible.
(E.g., produce, fruits, meat, poultry, fresh seafood, dry/canned
grocery items, paper supplies, chemicals, cleaning supplies,
etc.)
2. The first in, first out (FIFO) method is used.
(Rotate product during receipt and usage to ensure product with shortest
shelf life is used first. First In First Out (FIFO).
2. All items are dated and priced. (Aids with inventory.)
3. Access to inventory is limited to authorized personnel.
4. Storage areas are secure and controlled.
5. Storage areas are kept clean, dry, and in good repair
6. Proper temperature is set and monitored.
7. Is stock taking done on a regular basis? (better if more
frequent).
8. Are all stored products (dry, chilled and frozen) properly
stored, adequately labelled and within date codes?
9. Are all stored goods properly stock rotated?
10. Do all freezers, refrigerators, chill rooms, etc. have the
operating temperature displayed?
11. Are all freezers, refrigerators, and chill rooms operating at or
below their specified temperatures? chillers (2°-4°C), freezer (10°-
0°C)
12. Are the operating temperatures checked at least twice daily
and recorded?
13. Do the records indicate that satisfactory temperatures have
been achieved? (2°-4°C), freezer (10°- 0°C)
14. Is there a procedure to follow should unsatisfactory
temperatures arise?
7. Are flaps cut on boxes in dry storage areas and only one case
of product open at a time?
8. Are all code dates/labels facing forward?
9. Are items/splits from partial cases in the walk-in cooler and
freezer taken out of the case where possible?
10. What is action plan when food is found not stored properly?
(Asked the KM/FOH)
15. Are all boxes flattened before leaving the restaurant?
16. Are the walk-in door latches being functional?
17. Are the gasket seal functional and not lose?
 18. Freezer and chiller blowers’ fans working?
TRANSFER OF COST RECONCILATION YES NO REMARKS
COMMISSARY TO STORE
To ensure that all transfer from commissary to store accounted and reconciled
1. Is there a stock transfer form (STF) used when transferring of
items like cooked food or pre-cuts raw mats to store?
2. Is it serialized? Or has its document number?
3. Who prepare the Transmittal slip?
4. Is the stock transfer from indicates the quantity (i.e., kg,
servings) of stocks to be transfer?
5. Is it duplicated or has a duplicate copy?
6. Did both logistic and commissary personnel signed the stock
transfer form?
7. Does the transmittal slip indicate the actual kilograms,
quantity or servings of goods to be delivered?
8. Are those transferred to store items reconciled? When is the
reconciliation period and how often?
9. Are all variances reconciled? If not, what did they do?
10. How they do the recon?
11. Who are the personnel doing the recon?
Stockroom to Kitchen /Dining Area YES NO REMARKS
To ensure that all issued items/goods from stockroom to Kitchen/Dining recorded and
controlled
1. Is there a method for recording of raw mats being used?
2. Is issuance of raw mats controlled? (Recorded, based only on
need, etc.)
3. Are the personnel who will perform issuance identified?
4. Are the personnel responsible for issuance of raw mats not
authorized to make adjustments in the system?
5. Are par stocks established?
6. Are par stocks reviewed on a regular basis?
7. Are the ordering / requisition based on established par stocks?
8. Is FIFO being observed?
a. Are products properly rotated in the cooler/freezer?
b. Are products properly rotated on line stations? Are
products properly rotated in dry storage?
c. Are "Used First" stickers being used?
d. Are day dots and labelling being used?
e. Are products properly rotated in the bar cooler?
Endorsement from Kitchen to Dining POS sales YES NO REMARKS
To ensure that all produced cooked food is monitored and punched at POS.
1. Is there a production report? (Note production log is where all the
cooked food produced being recorded)
2. Is the production report expected sales reconciled to the sales
of POS at the end of shift? If not, what did they do?
3. Is the reconciliation of expected sales versus to the POS done
after shift? Who did the recon?
4. Are charges being implemented for any discrepancies to
production report versus sales report?
Employee Theft YES NO REMARKS
The thief can easily look over the manager's shoulder and sometimes the manager even
gives their code to a "trusted" employee.
1.1 Is the Managers code changed monthly?
1.2 Does the manager entrust the code to the staff? (Note to auditors
generate function logs)