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C. General
C.1 Missing library books amounting to ` 0.68 lakh and obsolete items amounting to ` 11.68 lakh are yet
to be written off.
C.2 Investments of the General Provident Fund were not made as per the pattern prescribed by the
Government of India, Ministry of Finance vide notification no. 5-88/2006- PR dated 14.08.2008.
C.3 General Provident Fund Scheme adopted by CCRT is yet to be approved by the Government of India.
This was pointed out in the previous audit reports, however, final action is awaited.
C.4 Neither provision for pension was made in accounts nor disclosure was made in Significant Accounting
Policies and Notes to Accounts.
C.5 Non accountal of accrued interest on the balance in savings bank account resulted in understatement
of income and assets to that extent.
D. Grants-in-aid

Grant of ` 2026.58 lakh (Plan: ` 1399.40 lakh, North East Region Plan: ` 249.83 lakh and Non Plan:
` 377.35 lakh) was received by CCRT during 2012-13 from Ministry of Culture. Besides, it also earned
` 111.01 lakh (Plan: 102 lakh Non Plan: 9.01 lakh) during 2012-13 and unspent balance of previous year
amounting to ` 4.32 lakh (Plan- ` 0.60 lakh, Non-Plan- ` 3.55 lakh and North-East - ` 0.17 lakh). Out of the
total fund of ` 2141.91 lakh, CCRT utilized ` 2133.78 lakh (Plan: ` 1497.17 lakh, Plan North East: ` 249.90
lakh and Non-Plan: ` 386.71 lakh) during the year leaving an unspent balance of ` 8.13 lakh (Plan: ` 4.83
lakh, Plan North East: ` 0.10 lakh and Non-Plan: ` 3.20 lakh) at the end of the year.
E. Management Letter : Deficiencies which have not been included in the Audit Report have
been brought to the notice of the CCRT through a management letter issued separately for remedial/
corrective action.

v. Subject to our observations in the preceding paragraphs, we report that the Balance Sheet, Income &
Expenditure Account and Receipts & Payments Account dealt with by this report are in agreement
with the books of accounts.
vi. In our opinion and to the best of our information and according to the explanations given to us, the
said financial statements read together with the Accounting Policies and Notes on Accounts, and
subject to the significant matters stated above and other matters mentioned in Annexure to this Audit
Report give a true and fair view in conformity with accounting principles generally accepted in India;

a. In so far as it relates to the Balance Sheet, of the state of affairs of the Centre for Cultural
Resources and Training as at 31 March 2013; and

b. In so far as it relates to Income and Expenditure Account of the deficit for the year ended on
that date.

For and on behalf of the C & AG of India

Sd/-
Place: New Delhi Director General of Audit
Date : 21.11.2013 (Central Expenditure)