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Register/Sanitary Diary. A suggestion-cum-complaint book shouldalso be maintained in the canteen. Model sanitary rules as issued vide5/11/72-Dir(C) dated 28.08.92 must be made clear to every canteenworker. All the measures to procure standard provisions should beundertaken to avoid adulteration. Stern disciplinary action should betaken against any employee of the canteen found indulging in ordoing any act which may lead to the adulteration.26.7 Accounts & AuditAnnual accounts comprising of income and expenditure,trading account, profit and loss account, balance sheet etc. must beprepared immediately on the close of the financial year. The accountafter having been internally audited, should be submitted to theintegrated financial advisors of the department/office with copies tothe director of canteen within one month of the close of every financialyear.26.7.1 It will be the responsibility of the canteen manager to completeand submit all accounts progressively prepared as on the last day ofevery month, within seven working days of the following month, afterinternal audit, to the honorary secretary for putting up to themanaging committee.26.7.2 The following account books and records are required to bemaintained by the departmental/cooperative canteens :(i)(ii)(iii)(iv)(v)(vi)(vii)(viii)(ix)(x)(xi)(xii)(xiii)Cash BookLedgerStock Register (for expendable items, coupon books,crockery, empty containers etc.)Dead Stock RegisterPreparation Register (to show eatables produced)Sales Register (Work Sheet)Coupon Sales RegisterSalary RegisterAttendance RegisterBill Register (for sales on credit)Kitchen Register (if a number of canteens are groupedtogether for kitchen functions)Journal (if number of daily transactions of credit salesand credit purchases exceeds five)Annual Accounts26.7.3 The internal audit of the accounts of canteen/tiffin rooms should becarried out by the departmentalized accounts organizations.Page 185 of 185