Page 142 - CCRT-Annual-Report-2013-14

expenditure on account of salaries should be met from the non plan head of account. Non-
accountal of salaries from the non plan head of account resulted overstatement of Plan
(receipts as well as expenditure) and understatement of Non Plan head of account by like
amount.
C. General
C.1 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.2 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.3 No provision for retirement benefits was made in accounts.

D. Grants-in-aid
Grant of R 2315.46 lakh (Plan: R 1482.66 lakh, North East Region Plan: R 249.90 lakh, Plan
(Tribal activities) R 200.00 lakh and Non Plan: R 382.90 lakh) was received by CCRT during
2013-14 from the Ministry of Culture. Besides, it also earned R 161.54 lakh (Plan: 150.24
lakh Non Plan: 11.30 lakh) during 2013-14 and unspent balance of previous year amounting
to R 8.13 lakh (Plan-R 4.83 lakh and Plan North-East - R 0.10 lakh, Non-Plan - R 3.20 lakh).
Out of the total fund of R 2485.13 lakh, CCRT utilized R 2182.38 lakh (Plan: R 1533.10 lakh,
Plan North East: R 249.46 lakh, Plan (Tribal activities) R 5.59 lakh and Non-Plan R 394.23
lakh) during the year leaving an unspent balance of R 302.75 lakh (Plan R 104.63 lakh, Plan
North East R 0.54 lakh, Plan (Tribal activities) 194.41 lakh and Non-Plan R 3.17 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 Policy 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; and
a. In so far as it relates to the Balance Sheet, of the state of affairs of the CCRT as
at 31 March 2014; and
b. In so far as it relates to Income and Expenditure Account of the surplus 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: 24.09.2014 Central Expenditure

142