we operate a factory canteen. We provide food there at extremely subsidised rate.
Is it mandatory to have the accounts of canteen be audited yearly basis, by some outside auditor, under the Odisha factories rules?
no need audit. but as per factory act rules must follow by the canteen as follows.
Factories Act, 1948
46. Canteens
(1) The State Government may make rules requiring that in any specified factory wherein more than two hundred and fifty workers are ordinarily employed, a canteen or canteens shall be provided and maintained by the occupier for the use of the workers.
(2) Without prejudice to the generality of the foregoing power, such rules may provide for-
(a) the date by which such canteen shall be provided;
(b) the standards in respect of construction, accommodation, furniture and other equipment of the canteen;
(c) the foodstuffs to be served therein and the charges which may be made therefor ;
(d) the constitution of a managing committee for the canteen and representation of the workers in the management of the canteen;
7 ( dd ) the items of expenditure in the running of the canteen which are not to be taken in account in fixing the cost of foodstuffs and which shall be borne by the employer;]
(e) the delegation to the Chief Inspector, subject to such conditions as may be prescribed, of the power to make rules under clause (c).
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