My one criticism relates to examining payroll matters.  When there's significant rise in payroll costs, as the auditors noted, an examination could be conducted into the possibility of "phantom" employees.   Things like examining the bona fides of social security cards, photo ID's, prior employment histories, etc. Things like examining patterns of time card stamps, varying from the norms.  Documentation is perhaps a bit more spotty for international employees --but the international aspect might widen the opportunity for cheating.  

Another fine point pertains to OP's mgmt.  I'd suggest that the departing, fired F&B mgr's time frame for health insurance coverage paid by OP should have been cut shorter, so that OP could recover more of those missing petty cash funds.

Perhaps the fake employee analysis was made, but not mentioned in this report. None-the-less, this overall report's thoroughness seems to be top drawer. 

Again, the ball is now in OP mgmt's court, to follow thru.  But perhaps to a lesser extent than previously, with the turn over of F&B operations to Matt Ortt.

Tom