List of documents required for audit review--INDIA and Bangladesh

I Statutory

i) Business / Factory Licenseii) Factory rules and regulations / Standing orders - If > 100 workers, then needs

to be certified by competent authorityiii) Statutory registers (Accident Register & Dangerous occurrence (factories act)

Accident Register (ESI), Register of Advances, Register of Fines and Unclaimed wages, Deduction for damages, Form A – Maternity benefits, etc.)

iv) Local Official ‘Minimum Wage’ notificationv) Registration Certificate to employ contract workersvi) Valid license of contractor approved by competent authorityvii) Contract agreement between factory and contractorviii) Shift working approval/ Staggered weekly off approval from Govt (If applicable)ix) NOC from fire authoritiesx) Pollution control board certificate for Water / Air (If applicable)xi) Approved list of ‘National & Festival Holidays’ xii) Pressure Vessel Inspection Reports (Boiler, Compressor, Dryer etc.,) Hoist/ Lift

Approval/ Inspection Report. License/Certificate for operators.

II Personnel file / Employee Documentation

i) Application form with joining date and photoii) Appointment letter in local languageiii) Age verification records - School leaving certificate / birth certificate /voter's ID

card / Driving License / Passport copy/ Dental/Orthopedic (Doctor to sign on photo also, date of examination to be mentioned clearly)

iv) Health fitness certificate from competent authority where applicablev) ESI/ EPF/ Gratuity/ General Nomination formsvi) ESI and factory ID card copyvii) Extension of Probation/ Confirmation letter in local languageviii) Service recordix) Memo / Warning letterx) Leave application xi) Loan application

III Time, Wages and Benefits

i) 12 months time, muster and payroll records for regular/ daily wage/ piece rate/ temporary/ contract workers (as applicable based on latest assessment) 12 months Department wise production records to verify wages for piece-rate workers (as applicable based on latest assessment)

ii) Payroll computation for salary/ overtime iii) Pay slip with worker's signature / Bank statements/acknowledgement from bank

if salary is credited directly to workers account.iv) Full and Final Settlement Records (Gratuity, leave encashment, bonus, wages,

proof of intimation, others)v) Group/Medical Insurance for ESI exempted workersvi) Annual Leave allowance / encashment records & leave recordsvii) Wages deduction / fines recordviii) Bonus recordsix) Unclaimed wage recordsxii) ESI / EPF remittance challans/ Returnsi) Form R1 (Form 5 and 10 Provident fund)

ii) Policies for deductions (late coming, damage, etc.), incentives, loan disbursement, etc.

IV Production

i) Production process flow chartii) 12 months Department wide production records (as applicable based on latest

assessment)iii) Broken needle recordsiv) Material inward and outward register

V Health and Safety

a Fire protection

i) Fire protection equipment inspection/ service recordii) Fire drill / training record / certificate for factory iii) Evacuation / Emergency egress maps in local language

b Worker Safety

i) First aid procedure / training record/ certificateii) Sickness / Injury record / First aid issue recordsiii) Material Safety Data Sheet (MSDS) for chemicalsiv) Environment, Health and Safety committee meeting recordsv) Personal protective equipment training recordvi) Kitchen / canteen worker's health certificatevii) AIDS awareness program recordsviii) Drinking water test reports

VI Environment

i) Hazardous waste manifest if applicable

VII Other

i) List of sub-contractors used for Wal Mart, with contact details and the process/part sub-contracted.

ii) Records of committees established for welfare of workers (e.g., works, prevention of sexual harassment, EHS, canteen, grievance redressal, etc)