Section 21 in Andhra Pradesh Motor Transport Workers Rules, 1963
21. Accounts.
(1)Proper accounts pertaining to the canteen shall be maintained. All books of accounts, registers or any other documents used in connection with the running of a canteen shall be produced on demand to an Inspector.(2)The accounts pertaining to the canteen shall be audited 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.
