Administration Manual - B.E.S.T. Undertaking.

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subsequently made. Simultaneously separate Advance Payment
Registers are maintained wherein bills passed are registered as follows:
a) Advance Payments to Outside Bodies;
b) Advance payments to heads of departments and
c) Advance to officers sent on deputations.
When the amounts received as advances are being adjusted or, as is
commonly said, when the personal accounts are being liquidated the
same procedure for checking is followed as for normal payments except
that on passing the voucher or certifying the expenditure the voucher
is ensured to be only a Journal Entry for which no payment is due
except for book adjustments by canceling out the columns on the basis
of which cash or cheque payments are made. This obviates double
payments.
All journal entries are hence only adjustments in the books of account
giving credits to accounts previously debited and simultaneously
debiting the account to which the debit is budgeted to be charged or
expended.
5.5.3 SUBSIDIES TO CANTEEN CONTRACTOR (PAYMENT,
ESIC, PF, MLWF, PT)
The B.E.S. & T. Undertaking provides canteen facility through private
contractors at Bus Depots, Workshops, Bus Stations, Receiving
Stations and Bus termini for the staff of the Undertaking. As per the
Factories Act, 1948 and the Maharashtra Factories Rules, 1963,
Undertaking provides space, electricity, furniture and other
equipments (refrigerators, water cooler, inventum tank, hot plate, etc.)
to the Canteen Contractors of Depots/Workshops/Receiving Stations
free of cost. Besides this, the Undertaking is paying subsidy to the
Canteen Contractors to compensate their losses for selling victuals as
per tariff rates prescribed by the Undertaking. The rate of subsidy to
the Canteen Contractors is fixed by Management and further
confirmed by Committee.