Page 140 - CCRT-Annual-Report-2016-17-flip

B. Income & Expenditure Account:
B.1.1 Other Administrative Expenses-Schedule-21-` 18.73 crore
An amount of ` 2.80 crore paid for staff welfare expenses, Employee retirement & terminal benefits,
New Pension fund expenses and payment to contractual staff was shown in other administrative
expenses in Income & Expenditure account instead of Establishment expenses (Schedule-20).
This has resulted in overstatement of Other Administrative expenses and understatement of
Establishment expenses by ` 2.80 crore.
C. General :
C.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.
C.2 No provision for retirement benefit was made in the annual accounts by CCRT for 2016-17 as per
actuarial valuation. The disclosure in notes to accouns no. 3 (Schedule-24) is not sufficient.
D. Grants-in-aid:
The grants-in-aid received and utilization thereof for the year 2016-17 are given below :

(` in lakh)
Particulars Plan Plan Plan Non-Plan Total
(NER) (Tribal
Activities)
Grants in Aid received during the 1510.23 273.50 -- 451.66 2235.39
year
Unspent balance of previous year 137.28 1.50 0.87 0.63 140.28
Internal receipts during the year 927.36 ... ... 64.35 991.71
Total available fund 2574.87 275.00 0.87 516.64 3367.38
Expenditure during the year 2535.65 265.20 - 499.86 3300.71
Unspent balance 39.22 9.80 0.87 16.78 66.67

CCRT had unspent balance of ` 66.67 lakh at the end of the financial year.
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 2017;
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 : 07.12.2017 (Central Expenditure)

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