CSD AFD Online Registration Process 2024CANTEEN STORES DEPARTMENT MANUAL
FOR
UNIT RUN CANTEEN
✓GUIDELINES FOR URCs
Guidelines to Officers-In-Charge (OIC) Canteen
13.1 The Officer I/C Canteen is responsible for efficient management of the canteen. He must:-
(a) See that the Canteen is stocked with as wide a range of common user items as possible and non-CSD items are not purchased, except as authorised. Slowmoving items of costly nature are not to be stocked, unless requisitioned by the customers.
(b) Monitor operation of the bank account personally.
(c) Take over the daily cash collections from the Manager against initials in the appropriate column in the cash book.
(d) See that the cash book is correctly written and initialled in the appropriate column.
(e) Satisfy himself that the cash held by him tallies with the balance in the cash book daily.
(f) Ensure that cash is deposited in the bank at frequent intervals, to avoid exceeding the prescribed limit of cash holding.
(g) See that adequate security precautions are taken as regards cash, stock and property, belonging to the Canteen.
(h) Scrutinise all indents for purchase of goods with reference to the stock position, outstanding indents and sale trends of the items, before counter-signing the indents in question.
(j) Check with reference to the books of account and statements, the result of business to explore ways and means of improving it and to ensure utilisation of the funds to the maximum advantage.
(k) Keep bulk stock of receipt books and cash memo pads in his own custody and issue them to the Manager and the salesmen only when required for current use, after satisfying himself that the previous ones have been fully used.
(l) Ensure that stock-taking is conducted and discrepancies adjusted in a time-bound programme.
(m) When handing over his duties to another officer, get the certificate of handing and taking over completed suitably in the cash book.
(n) Ensure prompt action of Monthly Reconciliation of Statement of Account received from CSD.
(o) Do visits to CSD Depot for familarisation about products and procedures.
The Basis of Functional Equivalents
13.2 As per the CSD stockage policy, ideally, a minimum of two functional equivalents are always to be maintained in the inventory. This is to ensure wider choice to our customers. URC Management are to ensure that customers are offered the same privilege. For instance, different brands of food, liquor, General stores within the same category (Group & Sub-Group) are always to be made available to the customers. Limiting the choice to the preference leads to deletion of desirable items from the Inventory and also results Customer Dissatisfaction & Monopolistic Tendencies. URC Management may please note this message to duly implement in future operations.
URC Complaints / Customer Complaints
13.3 All URC Managers / OIC / Commanding Officers are to ensure that case reporting about non supply of AFD/Harassment defective/damaged items by CSD customers, are to be immediately intimated to the Area Managers of the nearest CSD Depot. The details of the items viz. Lot Nos./ Batch No. etc., are to be promptly provided for necessary actions by the CSD Area Depots and also to ensure that complaints of any nature to be referred to the concerned CSD Depot first and if no response is received, then the case may be referred to concerned Regional Manager under intimation to HO CSD MS Branch, Mumbai for further necessary actions.
Guidelines to Unit Run Canteen Managers
13.4 The Manager is directly and personally responsible to the OIC URC for the efficient management of the day to day business of the URC. Broadly, the functions of the Manager are as follows:-
(a) Receive money paid in settlement of the bills and issue proper receipts there-of.
(b) Collect the cash sales money from the salesmen, check the correctness of the cash sales book and initial daily in the appropriate column therein.
(c) Write the cash book and hand over daily to the OIC URC, the cash collections against his initials in the cash book.
(d) Take proper measures to ensure the safety of the cash, till it is handed over to the OIC URC.
(e) Ensure that books of account are maintained in accordance with the instructions contained and are upto date and correct.
(f) Prepare a Trial Balance, Trading and Profit and Loss Account at the end of every month without closing the books and submit them to the OIC URC.
(g) Produce to the audit board or civil auditors completed books of account together with necessary vouchers and documents, as and when necessary and tender satisfactory explanation on any point raised by them.
(h) Report immediately to the OIC URC, any loss or irregularity coming to his notice or any difficulty he may experience in managing the canteen.
(j) Ensure that the staff employed in the canteen is fully conversant with the duties entrusted to them and effectively supervise their work.
(k) The URC Manager is personally responsible for the receipt, safe custody, sales and proper accounting of the stock of the canteen. He is also responsible for any deficiencies in canteen stock.
(l) Ensure that monthly reconciliation of statement of account received from CSD is promptly done and does not fall in arrears.
Audit
13.5 Audit of Unit Run Canteen accounts is to be conducted as on 31st December every year.
Auditable Documents
13.6 All books and documents maintained in the course of business are auditable.
13.7 The undermentioned books and documents duly completed are to be produced to the Audit Board :-
(a) Indent Book.
(b) Purchase Book together with all invoices and other supporting documents.
(c) Cash Sales Book with duplicates of cash memos.
(d) Credit Sales Book with the duplicates of credit memos.
(e) Stock Book and Stock Schedule.
(f) Property Book together with cash memos or bills to support the transactions and Commanding Officer‟s sanctions for them, where applicable.
(g) Container Book.
(h) Cash Book together with bank statement/certificates, counterfoils of cheques, paying-in-slips, receipts and vouchers supporting all payments and receipts.
(j) Petty Cash Book together with documents supporting all payments.
(k) Personal Ledger.
(l) Impersonal Ledger.
(m) Salaries Book.
(n) Postage Book.
(o) Record of Receipt Books.
(p) Trial Balance, Trading and Profit & Loss Account and Balance Sheet, supported by required schedules and certificates.
(q) Any other book or documents called for by the auditors.
Instructions for Audit Boards
13.8 The officers constituting the Audit Board or Civil Auditors are to satisfy themselves, amongst other things, of the following:-
(a) The accounts are arithmetically correct, balances have been correctly brought forward from the previous audit periods and the accounts have been maintained.
(b) All receipts and disbursements are duly supported by vouchers and having regard to the business of the Unit Run Canteen, the expenditure is legitimate and reasonable.
(c) Overnight cash holding has not exceeded the upper limit set by the Commanding Officer.
(d) Cash assets are available, as shown in the Balance Sheet.
(e) No loans have been made to other Non-Public Funds.
(f) Stocks held are not excessive with reference to sales trends and further purchases are not made, when adequate stocks are held.
(g) Stock-taking has been done correctly as prescribed and closing stock has been correctly valued.
(h) Unit Run Canteen property is properly recorded in the property book and the total value of property in the property book agrees with the balance in property account.
(j) Depreciation has been correctly provided for.
(k) Assets are adequately insured and insurance premia paid up-to-date.
(l) Sales Tax paid to Government is correct and is not in excess of collections in this account.
(m) All known liabilities are included in the Balance Sheet.
(n) Adequate provision has been made for expected losses and credit has not been taken for unrealised profits.
(o) The balance sheet reflects an accurate position of the canteen accounts.
(p) Monthly Reconciliation of Statement of Account received from CSD is not in arrears.