21. Accounts. Rule prescribed under Section 8, read with Section 40(2)(O). - (1) Proper accounts pertaining to the canteen shall be maintained. All books of accounts, register or any other documents used in connection with the running of a canteen shall be produced on demand of an Inspector. (2) The accounts pertaining to the canteen shall be audited once in every twelve months by registered accountants and auditors. The balance sheet prepared by the said auditors shall be submitted to the Canteen Managing Committee not later than two months of the closing of the audited accounts: Provided that the accounts pertaining to the canteen in a public sector undertaking having its own accounts department may be audited in that department.
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