1. Documentation and Records
1. Whether registration under The Food Safety and Standards Authority of India (FSSAI) has been taken by the company for operating canteen in premises?
2. In case of raw food materials, check whether the same is being purchased from registered or licensed vendor?
3. Ensure that no expired product is available on shelf for sale.
4. Records of daily production, raw material utilized and sales are available.
5. Appropriate records of food processing/ preparation, food quality, laboratory test results, pest control etc.
6. Records of sale and purchase that the food product sold to registered/ licensed vendor and raw material purchased from registered/ licensed supplier.
7. Ensure that all the purchases and sales vouchers are properly arranged in the files and all those must be matched with the books of accounts.
2. Storage
1. Adequate, well designed storage rooms/ areas with appropriate storage facilities are available.
2. Chemicals, detergents and other cleaning materials are stored in designated areas away from food items.
3. Ingredients, intermediate and finished products are handled and stored in a manner to prevent damage, contamination and spoilage.
4. Returned, defective or suspect products are clearly identified and isolated in designated area or containers.
3. Inventory Controls
1. Check whether Proper stock rotation (First-In-First-out) is practiced to prevent deterioration and spoilage of raw materials and finished products.
2. Check whether the purchase orders are made as per the defined Re-Order levels.
3. Conduct the physical verification of the stock.
4. Ensure that the expired products are properly accounted for.
5. Whether Internal controls are implemented for in and out of the stock. For example:
1. Ensure that only authorized personnel are allowed into the warehouse.
2. Counting of all incoming and outgoing inventory.
6. Signature of authorized person for all inventory removed from and entered in the warehouse.
7. Inventory levels should be controlled so that the inventory is available when required.
4. Drawl of liquor and other products in excess of entitlement by the officers.
- Check the limit of each personal for withdrawing liquor and other products and ensure that the limit does not exceed the specified limit.
5. Pricing Issues-Excess Loading of Profit margin
- Check whether the Unit Run Canteen is not charging higher profit margin than fixed by the Canteen Stores Department
6. Irregularities in accounting of Quantitative Discount
- Quantitative Discount (QD) is a trade related incentive discount provided by Canteen Stores Department (CSD) to the Unit Run Canteen (URCs)
7. Incurring of expenditure from Quantitative Discount towards various unauthorized works.
- Check whether unauthorized expenses have not been incurred from then Quantitative Discount.
Some of the authorized expenses published by Ministry are:
- Scholarship to deserving children of beneficiaries up to higher secondary level
- Grants to affiliated schools and hospitals operated by the services
- Support to Senior citizen Homes run by the Services
- Welfare schemes/activities for Service/dependent personnel and their families
- Sports/Sports related activities/facilities in the unit/formation/establishments
- Assistance to beneficiaries and their dependents affected by natural calamities
8. Special Requirements for High-Risk Foods
1. Confectionary products properly refrigerated with labels indicating date of expiry.
2. Whether there is adequate facility for potable & non-potable water supply?
3. Permitted food additives are used as per recommended quantities; wherever necessary
4. Whether Food waste and other refuse are removed periodically from food storage areas to avoid accumulation?
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