The fixed subsidy allocated by the authority to the canteen shall be calculated according to the number of staff of the authority, and shall be allocated by the administrative and financial departments of the authority on a monthly basis according to the prescribed standards. The balance of canteen management fee income and expenditure is used to establish canteen fund and keep it for canteen use.
First, the canteen fund is divided into development fund and welfare incentive fund:
1, development fund 20%,
2 welfare incentive fund is 80%.
Two, canteen development fund is mainly used for
1, improve the dining conditions;
2. Increase service items;
3, holiday food subsidies and make up for losses and other expenses;
4, welfare incentive fund for the issuance of books and newspapers;
5. Welfare expenses such as washing fees;
6, according to the provisions of the bonus and bonus excess fee.
Three, canteen management fee income includes:
1, the fixed subsidy allocated by the authorities;
2. Meal expenses of personnel of other units;
3, and the canteen in the case of ensuring the daily dining needs of employees, through the expansion of service items to collect management fees.
Legal basis:
Measures for the administration of canteens of central state organs
Tenth canteen management fees approved, fixed subsidies, balances retained, overruns do not make up the internal accounting methods.
Eleventh canteen management fee income includes: fixed subsidies allocated by the government, meals for employees of other units, and management fees charged by expanding service items in addition to ensuring the daily dining needs of employees.
Article 12 The fixed subsidy allocated by the organ to the canteen shall be calculated according to the number of employees of the organ, and shall be allocated by the administrative and financial departments of the organ on a monthly basis according to the prescribed standards. Administrative units jointly run canteens or use canteens, according to this provision.
The staff of other units (including employees' families) shall pay the food expenses when dining in the government canteen, and the standard may be slightly higher than the per capita subsidy quota paid by the government.
In order to meet the needs of government employees at different levels and expand the food provided by service items, canteens should charge management fees to clients according to a certain proportion. Specific standards shall be implemented in accordance with Article 22 of the Measures.
Article 13 Expenditure scope of canteen management fee: canteen staff salary, supplementary salary, employee welfare, public and miscellaneous expenses, labor insurance supplies, travel expenses, utilities, fuel expenses, purchase expenses, maintenance fees and other expenses that should be paid by the canteen. Housing maintenance fees, heating fees, fixed assets purchase fees with a unit price of more than 100 yuan and long-term employee wages shall be paid by the administrative and financial departments of the organs. The canteen expenses shall be implemented in accordance with the relevant provisions of the administrative and financial systems.
Fourteenth canteen workers should strictly control overtime, and if they have to work overtime because of work needs and can't arrange rest, they can get paid for overtime. On weekdays and public holidays, it shall be paid at 100% of the average daily salary of the institution, and on statutory holidays, it shall be paid at 200% of the average daily salary of the institution.
Fifteenth canteen management fee balance for the establishment of canteen fund, reserved for canteen use. Canteen funds are divided into development funds and welfare incentive funds. The specific proportion is 20% for the development fund and 80% for the welfare incentive fund. The canteen development fund is mainly used to improve dining conditions, increase service items, holiday food subsidies and make up for losses; Welfare incentive fund is used to pay for books and newspapers, washing fees and other welfare expenses, as well as to distribute bonuses and pay bonus excess fees according to regulations. Sixteenth canteen staff bonuses, in accordance with the unified provisions of the central state organs, the annual per capita bonus limit does not exceed the average salary of the organs for two and a half months, and is paid from the welfare incentive fund. If the bonus exceeds the limit, the bonus excess fee shall be paid to the administrative and financial department in accordance with the relevant provisions.
Seventeenth canteens should strengthen the management of fixed assets. The fixed assets of the canteen should be registered in detail by establishing an account card.
Eighteenth canteens should strengthen financial management and abide by financial discipline. Canteen accounting shall be implemented in accordance with the Accounting System for Canteen of Central State Organs.