Page 158 - CCRT-Annual-Report-2015-16

These long pending advances need to be reviewed and provision to be made or the amounts be
written off with the approval of the competent authority.
B. General :
B.1. General Provident Fund Scheme adopted by CCRT was yet to be approved by the
Government of India. This was pointed out in the previous audit report: however, final
action is awaited.
B.2 No provision for retirement benefit was made in the annual accounts by CCRT for 2015-
16 as per actuarial valuation. The disclosure in notes to accouns no. 10.5 is not sufficient.
C. Grants-in-aid:
The grants-in-aid received and utilization thereof for the year 2015-16 are given below :

(` in lakh)
Particulars Plan Plan Plan Non-Plan Total
(NER) (Tribal
Activities)
Grants in Aid received during the 2200.21 249.80 -- 446.56 2896.57
year
Unspent balance of previous year 136.95 0.25 142.65 1.67 281.52
Internal receipts during the year 103.48 ... ... 54.78 158.26
Total available fund 2440.64 250.05 142.65 503.01 3336.35
Expenditure during the year 2303.36 248.55 141.78 502.38 3196.07
Unspent balance 137.28 1.50 0.87 0.63 140.28

CCRT had unspent balance of ` 140.28 lakh at the end of the financial year.
D. 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 Receipt & 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 the 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 2016; and
b. In so far as it relates to Income & Expenditure Account of the deficit for the year ended on
that date.
For and on behalf of C& AG of India

Sd/-
Place : New Delhi Director General of Audit
Date : 23.9.2016 (Central Expenditure)

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