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sw ..J_f _ |
rt is submitted that the Annuar Accounts of the University are being prepared as per the
prescribed format of the Ministry of Human Resource Deveropment and are audited by the o/o
Comptroller and Auditor General of lndia (C&AG) every year'
The information which has been sought by the Planning Unit in the points no' 3'5'2' 3'5'3'
4.4,!.L,4,2,4't&6.4.2.thasbeenprovidedaSperactuals.However,thesefigureshavenotbeendepictedlshown separatery in the Annuar Accounts which as per the prescribed formats of MHRD'
are merged in the main head of accounts'
Furthel hard and soft copies of AnnuarAccounts arong-with Audit Report of the University
of Derhi for the rast five years i.e. 2012-13 ,zo.,3-!4,zorq.*,iot5-16 & zo1'6-tl are being provid-
edtoPlanningUnitfortheirnecessaryactionandinformationplease.
Submitted Please'
SectionSYm'
o*t^/ + 4trr
yly--7 "r\-
\.\
U
+:
UNIVERSITY OF DETHI
\
.
Annual Accounts and Audit Report for the year 2012-2013
I]NTVERSITY OF DELHI
ANNUAL ACCOT'NTS ['OR TIIE YEAR 2O12AO,3
INDEX
Name of Statement PageNo.Sr. No.
I
)
1.
4
5
r Univeryitv of ltelhi
BalanceSheet
Income and ExPenditure Acco.unt
Receipts and PaYments Account
Schedule forming Part ofBalance Sheet :Schedule 1,2,3,4,5,6'
S*redUe forming Part oflncome & Expenditre :
Schedule 7,8,9,10,1 1,12,13,14
Significarit Accounting Policies : Sc@ule I 5
Contingent Liabilities and Notes on Accounts : Schedule I 6
B'?rovidenl Fuhd Account
8 ConsolidatedBalanceSheet
g Consolidated lncome and E)ryenditure Account
10 ConsolidatedReceiptsandPgymentsAccount
' C. Univercitv Press
BalanceSheet
ProfitandLossAccount
Receipts and PaYments Account
fr. Halls'and Hostels
Consolidated Balance Sheet
Consolidated Income and pxpenffture Account
Consolidated Receipts and Payments Account
I
)
J
4to l0
11 to 18
19 toZl22to23
'24
25
26'
27
28
29
30
3l32
6
7
l1
t2
l3
t415
16
Genefalof Indi433-46
UNIVERSITY OF DELHIBALANCE SIIEET AS AT 31ST.BBSE[J913'
Amount in ?
Capital Fund and Liabilities ScheduleNo.
Current Year Previous Year
Capital FundReserves and SurPlus
Earmarked/Endowment Fund
Secured Loans and Borrowings
Unsecured Loans and borrowings
Defened Credit Liabilities
Cunent Liabilities and Proyisions
I
)
;
5949n9943
10351761519
tr82',75636
5673753128
9M2288126
80615715
16419947098 15r96656969TOTAL
ASSETS
Fixed Assets
Investments - From Earmarked/
Endowments Funds
lnvestments -Others
Current Assets, I-oans, Advances gtc
Miscellaneous ExPenditure
(to the extent not written off or adjusted)
4
)
:
5403953268
195783000
10820210830
5183231757
287835s00
n2s5897t2
16419947098 15196656969TOTAL
Signifi cant Aocounting Policies
CJntingent Liabilities and Notes on Accounts
t5
16
,ffid,t yuTreasurer
:!, -
(l)
TINIVE&SITY OFDELHI
Amounl in 7
PreviousYearScheduleNo. CurrentYear
Particulars
(A)INCOIv!EGrants\SubsidiesFees\SubscriPtionsi;;" from RoYaltY, Publication etc
Interest Earned
Other Income
,l
8
9
10
1l
3210320000647806480
146794;9l
208a5524
5797316/.
2955982000
5920988141396631
19138928
85267637
3951584649 3653884010
TOTAL(A)
(B)EIGENDITUREEstablishment ExPenses
Other Administrative ExPenses
gip*ai*t" on Grants' Subsidies etc'
Depreciation
t213
t4
27rws6696rcf7529331
89866i00
365515809
2460018700
80w8237107500054
3M547275
4181968036 3118514266
Total(B)
n*""r, of Income over ExPenditure /(230383387)
(@6302s6)
(Expenditure over Income )
(230383387)(646302s6)
galance Ueing Deficit carried to Capital Fund
Sienificant Accounting Policies
cT"iir*.ii tiabilities and Notes on A
furjt
15
ccounts 16
r\,N*(--\ ''uL"*O-'
rp.t.ln sftrr,#D-tt)
Q)
q
ILF
.+FIrnN(Ao\€6r+
al6at!tolts-.6\o
!calrnalo\6o\atf,FI6at$a{o\F-a(.)\o
ie\r<.E.r, E\1 roo
\'#t-\o
)q<[
JFF
\Ot---6\oo**<f+m\o+moO\ al F-O\e{*' -6t-
at \o
B --E()==c:e==iiE88HA6OOY
YE: A;'d'tDCOi:tr=>:iu36,rAS Oeoe
F EE$i $E EEg=IEH ilEA=
n85 Ni rF-c.r 'o# :Qoo
E qgE $- j=$- 3e =3=X --X s c.i n
hnt-OOO\6;N\oOOOtoOri^\oOslOi-i.onOO\-gHg-3e=F-@NO\
xEH xH xxfiee ,r$'x'
tsE$E H= d--'[-- I m !
EHE E* E$H$$ g$' E' HEa
o-'F, 0E-E 9EP!r HllTEH iF,d >.8 :€ H uIE< B EA Y ES:EHE3;Si8EiEEgE
I S89i '-6 rOctm i -OE =€r *8O aa- *r.A \oO\0O .O
= o\€O €.r- O. O\6r c'r 3
-E\ibs.E
$i$EE$iEr
Errdv
E9_)a Ue- g lle
E * E EE
E lr - E EES s tr E lcs E E E E .EE_-6a € 3 \ a r! .9 UE
S E;Ei Es.H;E,EE E, ',uHEt
sgEggE;Es;; E E;se i E i E E E E EE
qh
aI()q)
il
6'o
0ol)
Or
6to
e)
U
(h
q)tr
clFi
6l.{)
oonr
6,.g
oE
(J
lv
o
(f)l
EI
il4l
fl1-o
EIEllalEI
FIdt
H
UFN/ERSITY OF DELIII
Amountin(.--------:--_---_
CurrentYearPreviousYear
Schedules 1 : CaPital Fund
56737531285367398505
Balance at the beginning ofthe year
Add : F ixed Assets Purchased out of
EarmarkedFunds
(a) Plan Accottnt
(b) Miscellaneous Accourt
(c) Other Earmarked Funds
(d) Admission Processing charges
Add : Other addition in Fixed Assets
(a) Assets not capitalised in previous year
(b) Project Account Closed - -
(c) Adjustment relating to ACBR
(d) GiftedAssets
Less : (a) WDV of assets disposed offduring the 8A2W3)
2@'l2s15r
2C'9[,;737
2or57nls1119579
8899500
%s91:
1619
22tv230&
18426808
I 14802175
20531 I 1
1500000
12453039
1268521
506743195 - w' 371:289sr
. (s4/l072)
"7
(230586380)(646302s6) (6s174328)
year
(b) befrcit fortheyearasperlncome &
-r^-^,'; (230383387)
Expenditure Account
s9499099435673753128
Balance as at the Year end
\-,\ u'lte'46Y., I n"s[t'HIP'In- I r) .M,
*
furuTreasurer
.6i'',i
(41
BEIHIE iEE EEEHH=-EE $lEllElE*
E e ixil i t c n;-s *
i*iiEiEi
EEiBiHi'i'-siEiiEili
gEiiiB1x:H'ElBllElEl
EiBiElxa,Eixii=i-i' i iiiE I ;gE =* iniiliB_d'
i"i: i ;a= 'l i=ii:i*l=
#EiEii i;E EEEE 3$lilliliiEl ii- i4 iiiflna irin i+3gg gi ifliigiliigs e i$ ia isiiFl{ = i9i:? tX;
if,: = i=iuliE= ,* x
,E ii e-i'ii;i*-i$ ?i€E i i,"iss ,E-- =aE EE
iEE:=cl-i;;iE-=rEgaE&E Ee ??i ii?iEi BiEB'qEi; iEiIEEiEHEEEEEgEE}IE is i i; iE i#i#-e iEiS;i8-:3E.E5(€#e#EGi i il I I Aiir- iil
+6
6lo
init€6t--€o\mcl
r-la€FiaFo\\o
IIt
I
I
66fl-ao\aoclF6O\ai.io\o\a+ 6 Or r+c{ci\ m
+€FO.iaO+:moo,i6od6@mh6O\Anh\Oooooan6hd
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$iEin * i= irlllrl
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EEEEiEii, u H ui=li5 b s sisin i=i ^ 6 d .o ieri8 r: riEis I 2 3i3iE I h siAlu '-i'i- o\ .. ,i*r N s s 9 iv! :- 6 € O rr
ii a n xisi+ g -i'i-gE. !iE4Bei i
t*-gEEq Ei
lfr3E::EEiiiHflEtaEei!i^ ^ ii6.oI
;B&yo6
6lrl
gt0otr'a'a'=og3<i*oYo3'a3dd
is,'s99,ool-v1
=Eo=Er&
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a
EIdlalI>lHI
H
oo0
I
III
II
o.oIo
TINIVERSITY OFDELHI
-- Amountin{
PreviousYearCurrentYear
schedules3:cunnu'riii^*'"'*t:)'*'-Y::tl:::
A CurrentLiabilities
1. Sundry Creditors
2. StatutoryLiabilities:
TDS PaYable
3. Othe;curentLiabilities(Sundries)
SecuritY (ReceiPt)
Amount Refundable to UGC
ExPenses PaYable
Other tsodies DePosits
Other funds
Grant not Pertaining to Plan AJc
t4876385
n{240
t 17621I I
540180
261868
1trc247r0
s283632
4nglt
nsnus
148255
2&948
11904058
2w7618
513220
65912800
3750112
74f,j55
ACBRLiabilities E06157 r5[8215636
Total (A)
B. Provisions
Total(B) 80615715118275636
Total (A+B)
{t*y"t-Treasurer\,---\ r4*"e'
aprln.{'trffitFin-fi)
(o
<oi5
J6
Y-F
S
F-..)t-t)GIr.)ato
raF-c{F-+ini!+(.l
c{{oo\F-r-.t.-e{inra
a{tr!+.cia
oF-\o-tn(ainF-t
itr)tt6\oo\c{rnvt
?^(ir, ii\1 ;06\!#\ole
*-B
*l!)
_0
o(}
a\ocl(ara')o\('lc!fl.n
o\o6rniarn\0
F-F-oa\\oto\\or-ra
{.)o\o\GIeGI
(?t
f.)oti\o6tn
r-raF-
ar?aain
6lI
c,
e)
otg
eaHHHcHHfigEiHegsERs-x Ei*i
sesFEF$95=Hr=tBR=$33x8sgh;gHH5*'6
tf
IRNEHEH=H= I
EH$prHfrnss E E fr s_: s
$fi85$$HPHeESE5E!EilH*=g
I IBCg I l* I I I
ctn
.BE:$HH$H EHger;-e g
FEEBHEfr$r3E--€H=N+ K E
.R?gBKR88&
fir; Eg"EE F u.= E E?E s - f $s E iE
sEE SBAEEi*EEEgSEiiSsFEd(\..1 $tal\or---9I-.oAZ
Ecr3R
s;:rldO6t atr+l- r.)B
E9ktsr>'6fioo(,
:iEE E".-/,xI hEEoiid >,-2o9=6rs9h(o= o92 oo >.-cC
9r€ooEPh:Y= ().= bo >.Etr€'E<€
> ghIJC>'t'F.e
3{ov
d
oq
0{)
v
o
l-ailFlE]ntroFt-{U)*EI
zp
0(900
E.a)xt*iq)
Eq)
I(n
I'NTVERSITY.OFDELHI,
Amountin(
ScheduG 5: INVESTMEMS FROMEARMARKED/ CurrentYear P.reviousYear
ENDOWMENTFUNDS
ln Government Securities
Shares,' ':
195700000
83000
2W61ffi160500
1957E3000 287835500Total
d!+,4^Treasurer
*,
,:
."1":
(8)
I]NTVERSITY OFDETIII
Amount in (
Schedules o: iunnuXT Assitrrs, IoAI\6,ADvAl{cEs ETC' CurrentYear Previous Year
2.
a)
b)
A. Current Assets
l. Cash Balance in hand (including cheques\drafts and imprest)
Permanent imprest
Bank Brilonces - with Scheduled Banl<s:
CurrentAccount
Maintenance Grant Accounts
Earmarked Fund Accounts
Maintenance Grant Accounts
EarmarkedFundAccounts 1,'.
CPF Account refundable to UGC
DepositAccounts
Fixed Deposit in UGC Refundable A/c
Maintenance Grant Accounts
Earmarked Fund Accounts
(including margin moneY)
w2w612951sU75
168024848
rwvl6w10620
I 1700000
3260181
ffi56746220
y255ffi
tr994/.l36
2132233t67
97106730
4i6i2ue
2,j6315183
23ds668ms
llv247ro
850500
140719579
254300W98
c)
fil170@01
3212250
561cf/21357 56i,3n3ffi7
8324809204 8297812484Total (A)
\J 1uu"..,,"'
H.O."F"ygin-n)
contd...
'(e)
Amoirntin(
Schedules 6: CURRENT A'SSETS' LOANS' ADVANCES ETC' Current Year PreviousYear
B. LoanrAdvances and othcrsAssets
1. Staffloans:(a) Festival Artvarrce
(b) Leave Travel Concession
(c) MedicalReimbursement
(d) House Building Advance
(e) ConveYance/ComPuterAdvance
2, Advance and other amounts recoverable in cash or in
kind or for value to be received
(D Pre-Paict ExPenses
(ii) Delhi IJniversity Pension Account
(iii) DESTJ (SecuritY)
(rv) Delhi UniversitYPress
(v) Sir Shankar Lal Chair in ChemistryIundA/c
(vD Other advances out of Earmarked flinds'
(vii) Other advanses out of Maintenance Grant Accounts
(viii) ElectricitY l"'; Pt'rsiis
(ix) TDSReceivableACBR
3. Income accrued
a) On Investments from Earmarked/Endowment Fund
b)- -
Interest accruedACBR/UGC RefundableAJc
725551
2874635
250400
94w82rvl7ol7
28808164
2980000
4795
17395000
I 100000
r819705345
320396D6
2U369c0
52@'10
208191310
2453U
660132
r875606
15338657
2382y21
2&705M
2980000
4795
17395000
I 100000
1w087892
180569315
1500000
24428
133340045
4798l
2495401625 1427717228
Total (B)
10820210830 9725589712
Totat(A+B)
(r0)
T}NTVERSITTOF DELHI
scrspuLEs T0RIWINGPATU OFJI\ICO}IE €i E]CENDTTURE roR
-
TIrE YEAR'ENDED 3r-3-2013
Amount in{
Schedules 7: GRANTS \SUBSIDIES CurrentYear PreviousYear
Grants received from Uriiversity Grants Commission
3210320000 2955982000
(r*Treasurer
(l l)
T]NIYERSITY OF DELHI
Amount in (
Schedules 8 : Fees\SuirscriPtions Current Year PreviousYear
Admission fees
Annual fees
UniversitY Enrolment fee
Tuition fee_
Examinationfee
Sports and Athletic Association fee
Migrationfie
Special Enrolment/annual fee
Laboratory fee
Library fee
Computerfee
Provisional & Misc. certifltcate fees
Others
2596568
3725384
52338898
25403057
488791628
'7591899
8708200
77494V25
313277
u8023
1052s0
903000
5597271
16275%8
4083000
6423W28
13982537
438774088
8270879
8895s60
203419M
201236
781005
95500
876000
1529023'.1
647806480 s920988r4Total
\-u\ r^/.-',.'^'p.tl. n.[r.t rglqin-rt) Officer *:*
(12)
I.]NIVERSITY OF DELHI
SCHEDULES FORMING PART O E INCCIM E & E,XPEI\{DITUEE-EOR
@
Amount in {
Schedules 9 : Income from Royalty, Publications etc. Current year Previous'tr'ear
Income from Publicattons tM7948t 1396631
Total 1467949t 139663r
.ffi (nfr-Treasurer
L-l 'r'*-un^'H:*o:['"r{gin'tr)
(13)
Amountin(
Current YearPrevious Year
Schedules 10 : Interest Earned
1) On Term DePosits
a) With Scheduled Banks
2) On Savings Accounts
a) With Scheduled Banks
8630549
zfi4ns
5sa296r
13635W
2080552419138928
>--0fficer
("t*rl^Treasurerl,-.\ rt*"e'
p.tl.n.f'tr{9in-trt
(14)
T]NTVERSIIYOF DELHI
SCTIEDI/LF^S FORITTINGPART OF'INCOM.E & EXPENDMRE FORTHE YEAR ENDED 31.}20T3
Amount in ?
Schedules ll : Otherlncome €urrentyear Previous Year
Health Centre Contribution
Leave Salary & Pension Contribution
Sale of Raddi\Auction ofObsolete items
License fee, Rent of Building etc
Sale of Tender forms
Others
3012692.
9809397 '
tv3922l
9y7594.7
431500
569017t
50706193
16573896
Nt6263
v253N3
354s00
436379.
s7973164 85267637
l-l *r#"ep.tl.n"(i't
Wen-wt "fu"{,#-
Treasurer
(lsI
TJNIVERSITY OF DELIII
SCHEDULESFORMINGPARToEIIC-OIIE:*EXPENDITUREroRTHE YEAR ENDED 31-3-2013
Amount in (
Current Year PreviousYearSchedules l2 : Establishment Expenses
Salarv andAtrlowances
Teachirig staff
Non-Teaching staff
Lower Subordinate staff
Bonus'
Deposit Linked Insurance
GratuitY
Leave encashment
Pension
CPF Contribution
NPS Contribution
Leave Travel Concession
Honorarium
Reimbursement of Tuition fee
MedicalRe-imbursment
873M5914
70505W2
243338061
54852C6
12M%
'193245'.77
385s7574
572237868
5946265
175228N
2W86320
53136590
9C25226
93879709
785089676
68997|wr
Ts73A67
6381695
897347
75576s89
45352898
501914916
s961083
14452512
10591 I 18
4t82@9
788rr@.
96035315
2719056696 2460018700
Total
(u,rrt^Treasurerl,---\ rt*"e'
p.tl.n.[r'tryin'rD
00
Current year
I.JiYIVERSITY OF DELIII
Amorint in {
Previous YearSchedules 13 : Other Administrative Expenses
Academic ExPenses
Awards and ScholarshiPs
Advertisement ExPenses
Chemical & Glassware
ContingencYNet-working expenses
Conveyance ExPenses
Electricity & Water ExPenses
Examination Expenses
Games & SPorts
Lcgal & ProfessionalMedical ExPenses
Other ExPenses
Periodical & JournalsPostage & TelePhone
Printing and Stationery
Rent Rates & Taxes
Repair andMaintenance of BuildingRepair and Maintenance of Machinery
Repair and Maintenance of Furnitlre
Repair and Maintenance of Vehicle
Repair and Maintenance of Laboratory
Travelling ExPenses
Bank Charges
House KeePing ExPenses
M/o LawnsRefund offeeProperty TaxSeminar\SYmPos ia\WorkshoPs
Audit Charges
Watch and Ward Services
HiringChargesLicence for FM Radio
Expenditure relating to Plan Grant
21563127633001
6620s99t37048362330r527187884032925383
311626388191994620
81285781022927544233726
7257195436316991040591632299635
462133120860 I 82
2217072430092003380fr3
279094I 122885 I
30203433941065
33 1 8453147053 I7156468163 1894
43395 I423602312180499_
e7748695678009
955530212253036r78955888930470t014323
154136649110416361
554968788032 I 8
464742424962070
353t22791095224922375976
173689l 5 I 603309
n71532010590064t:14756
8395 l06568t97
12151024158274
2886342203389366007842699020
438036
359977 t7682463s948528
(4s2447)
100752933r 8M448237Total
,1.*&,(17)
W**'fr.tf.
Retistrgfrn-tt)Tieasurer
TINTVERSITYOFDELHI
THE YEAR ENDI]D JT-J-ZUIJ)
Amount in (.'-.......--..- .--..-.--.-..;
schedules 14 : Expenditure on GranB subsidies etc. current year Previous Year
Grants given to Institutions\Organizations :
(i) Grants to Halls & Hostels
(ii) Miscellaneous Grant
8%80480
385720
tztqivt247529n
r07s00054Total
dof-Finance Officer
(18)
2.
UNIVERSITY OF DELHI
Schedule 15: SignificantAccounting Policies
1. Accounting Convention
The financial statements are prepared on the basis of historical cost convention
"nJ g"n"rrlly on the accrual method of accounting unless othenrvise stated'
Revenue Recognition
2.1 Fee from studentsi colleges, interest on savings bank accounts are
accounted for on'cash basis.
2.2 lnterest on investments is accounted for on accrual basis.
Government Grants
3.1 GovernmenuU.G.C. grants are accounted for on receipt basis.
3.2 To the extent utilized towards capitalexpenditure, Plan Development Grant
received from the University Grants commission is transferred to the
CaPital Fund.
lnventory
Expenditure on purchase of chemicals, glassware, publications, stationery and
other stores is accounted for as revenue expenditure in the year of purchase.
Fixed Assets
a) Fixed assets are stated at cost of acquisition less depreciation. Fixed assets
received by the University without any considerati-on has been capitalised in
the financial statement ai a nominal value i,e. {' One per asset'
b) Amount received on disposal of fixed assets has been accounted for as
income in the lncome & ExpenditureAccount and written down value of these
fixed assets has been written off from Fixed Assets as well as Capital Fund
Account.
Depreciation
6.1 Depreciation is provided on written Down Value method as specified in
theGuidanceNoteissuedbythelnstituteofCharteredAccountantsoflndia, at the following rates:
3.
4.
5.
6.
(le)
$"No" TYPe of Assets
1 Building
2.
3.
4.
A
o.
ft
Furniture & Fixture
Scientific EquiPrnents
CornPuter including Printers'
LihrarY ffiooks
Buses, Vans etc.
Cars, Scooters
Rate
5%,
25%
40%
Softwares, UPS etc' 40%
S1o/o
30%
25%
2A%
50o/o
50%
Piant & Machinery including Air-conditioners'
Cunur*tott, Fire Lxtinguishers' Telep-hone'
ietevieion sets, Photo copiers' Fax Machines'
Water eoolers, Projeetors ete'
S. Mt-isical lnstruments
"l*. SPorls ['(11{i:-'iii':lll''r
7.
s.?lnrespectofadditlonstofixedassetsduringtheyear,depreciationisprovided fclt frill year. tn respeci cf deductioni from the fixed assets' no
dePreciation is cirarged"
Retirement Benefits
Retirements benefits i'e' pension' gratuity and f9ar1.9
*Lt?-t!*"nt are accounted
for on cash basis ,, U"ji*i*ity's'p-*n'lnil ii*nifity like that-of the Government is
not funded but follows the "Pay *= Vo* goi; sV*i*ry of meeting the annual
expenditure out otth-e'nnnu"r |"uolnu* n-ig"t c-pitalized-value of pension and
gratuity recei,qed tr.* pi"ri-urs employer*"ot tLou* univer"sity employees' who
have L:,:en airsornli il in* univeisity, is cre*iteo to the other income of the
Unit'ersiiY.
Fcreign CurreneY Transactions
-[.rai"isactions denominated in foreign currency are accouRted for atthe exchange
rrG lri-r-iling at the date of paynrenU realization'
lnvestrnents
Ali irtrvestmunts are valued at cost'
L
9.
(20)
10. Earmarked/ Endowment Funds
10.1 The income and expenditure of Earmarked/Endowment funds are
accounted for on cash basis. The balance of respective funds is carriedforward on the liability side of the Balance Sheet and is represented by
bank balance and investment on the asset side of the Balance Sheet.
1O.Z Assets purchased/created out of Earmarked Funds (including Plan funds
released by the U.G.C.), where the ownership of the assets vests in the
University, are merged with the fixed assets of the University by debitingrespective fixed asset account and crediting Capital Fund account.
Depreciation is charged at the rates applicable to the respective assets.
'10.3 Assets purchased out of Project funded by outside agencies remain theproperty of the concerned funding agency titl the project is closed. Afterclosure of the project, the project assets are merged with the FixedAssets
of the University at written down value by debiting respective Fixed Assets
account and crediting Capital Fund Account.
r,.KHilffi;,,{rrS*^Treasurer
Qt)
1.
2"
3.
4.
6.
$chedule 16 :ContinSent Liabilit
Contin gent Liabilities
Various claims filed by presenvformer employees of the university are pending
before lndustrial rriJ,i,.,Li, ,nd the High cbr* of Delhi. The quantum of claim is
not ascertainable.
Taxation
TheincomeoftheUniversityisexemptfromlncomeTaxundersectionl0(23C)(iiiab) of the tncom"iainct 1gOt. ttto prluition for lncome Tax is therefore made
in the accounts.
Salaries
TheexpenditureonsalaryisfortheperiodfromMarch2}l2loFebruary20lS,No provision is maOJIowL'Ot salary for the month of March 2013'
(a) Current Assets, Loans and Advances
lntheopinionofthemanagement,.'theCurrentAssets,'LoansandAdvanceshave a value on reailation ii tfre ordinary course, equal at least to the aggregate
amounts shown in the Balance Sheet'
(b) Loans & Advances
TheLoans&AdvancesshownintheassetsideoftheBalancesheetdoesnotinclude, ,orrn"., pJrt"irirg i" period upio gr. March.2006, are still outstanding
for final settlemeni. These idvances ;;;" charge-d to the respective head of
account at the time of release of advance'
Admission Processing Charges (APC) Fund
SavingsofEntranceFeeaftermeetingexpenditureonentranceexaminationsare treated as earmarked fund ano Jreoited to the respective account' This
accounting treatment is in accorO,nt"-*iif1'the guidelines of the APC Fund'
approved by the E;;;rti"; councit viJe Resotution No.t 5 dated 01'04'2905'
Provident Fund Accounts
AstheProvidentFundAccountsincludingNewPensionSchemeFundareownedby the members oilr.,oru trnds and not by the universitY, these accounts were
separatedfromtheUniversityAccounts.However,aconsolidatedReceipts'&
82)
7.
Payments Account, consolidated lncome & Expenditure Account and a
consolidated Balance Sheet of the Provident Fund Accounts have been attached
to the University's Account.
Halls & Hostels/ Guest Houses
As Hall & Hostels are separate reporting entities, their accounts are prepared
separately from the University Accounts. However, a consolidated Receipts &
Paymenti Account, consolidated lncome & Expenditure Account and aconsolidated Balance Sheet of all the Halls & Hostels and Guest Houses have
been attached to the University's Account'
Delhi University Press
As University Press is a separate reporting entity, its accounts are prepared
separately and attached to the University's Account.
During the financial year, University has received the following assets as gift
lwithout consideration) which is capitalized in the accounts at nominalvalue i.e.
L
9.
( One per assets:
Particutar
Books
Oty. Amount GaPitaiized (in ()
1679 Nos. 16791-
10.,CapitalWork in Progress' includ6s the amount paid by University till 31" March,
2013 towards construction of the following projects:
(i) Construction of stadium for Common Wealth Games < 305,85,58,348
(ii) construction of 1500seated Rajiv Gandhisc/sT <74,72,81,869
Girls Hostelfor under graduate and Post Graduatestudents at Dhaka North CamPus
il
IJ(1
(iii) Construction of 70 'D' type of flats at Dhaka
(iv) Other Projectsfrorir Earmarked/Endowment Fund
{ 8,38,20,926
( 13,98,48,991
11.
12.
previous year figures havje been"regpupgd wherever necessary.
Schedules 1 to 16 aie annexed to and form an.integral part of the Balance Sheet
as at 31$ March 2013 and the tncome and Expenditure Account for the year
ended on that date.
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I.INIVERSITY OF DELI{I
i,RovronNr ruNn accouxr
ENDED 31ST MARCH 2013
Amount in {
(A) INCOME
Interest realised during the Year
Add : Interest Accrued
Less :InterestAccruedfor the year 2009-10,
2010-l I & 20ll-12 butrealisedduringtheyear2012-13
Adjustment relating to previous years
CurrentYear20t2-t3
Previous Year20ll-12
157569759
tu154545
3417243M
47tN536 294623768
t4683
263717303
80545
Total(A) 294638451 263797848
(B) E)(PENpmlBE
Interest allowed to Subscribers
-- General Provident Fund
- Contributory Provident Fund
--New Pension Scheme
Bank Charges
213310t73
54718596
26(/15
2680s5414
5283
23t307935
6s36
268060691 231314471Total@)
Balance being excess ofIncome over expenditure,
transferred to Interest Reserve Account (A-B) 26577154 32483377
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BALANCE SHEET AS ON 31ST MARCII' 2013
Amount in {
PreviousYearCurrentYear
FT]NDS AND LIABILITIES
l. CaPitalFund
2. Curtent Litrbilities :
(a) Deduction from Salary Bills
ft) BillsPaYable
i.j Rauun.t for work to be done
(d) Inter Bank Transter
(p) Earnest MoneY
2W1288
838648
tC87678
130000
t1395492ss500
4323998
'18t776
313 155
130000
fi3954n55500
2299992r21548606
TOTAL
Previous YearCurrentYear
ASSETS
1 Machinery, Furniture & EquiPments
2 AmountReceivable
3 Stock in Hmd(a)RawMaterial(b) Finished Goods
4 Work in Progress
5 Cash inBank6 Festival Advance
7 Permanent Assets
8 Advancesg. FixedDePositl0 Accrued interest on FDR
55',1472
15754583
823887
91335
s5950
3678001
1700
1000
78000
500000
6578
655308
rcfifin
OIqM104505
395000
4932810
1 1000
1000
103000
2299992121548606
TOIAL
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TINIYERSITY OF DELHI
HALLS AND HOSTELS
niCoME AND DG,ENDITURE ACCOLTNT I(3R TI{E ITAIT U\DED 3 1S,-T4ARCTI2O.13,
Amount in (
Particulars CurrentYear PreviousYear
(A)Income
Grants/Subsidies
Fees/Subscriptions
lncome from Sales/Services
Interest Earned
Other Income
89196530
3803532s
2U3895.3
5340017
9244035
a$863325453149
17680624
4240386
6n4153
Total(A) 1620s4860 136737545
(B)Expenditure
Establishment Expenses
Other Administrative ExPenses
Bank Charges
Depreciation
8692s977
43680M0
5539
7M6189
78034090
344322U
atl829s233
Total@) t37658545 120767738
Excess of Income over Expenditure/@xpenditure over Income) (A-B) 24396315 1s969807
Balance being Surplus (Deficit) carried to Capital Fund 2439631s 15969807
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II
Separate Autlit Report of the Comptroller antl Auditor General of India on the
Accounts of University of Delhi for'the year ended 31st March 2013
We have audited the attached Balance Sheet of University of Delhi as at 31 March 2013,
Income & Expenditure Account and Receipts & Payments Account for the year ended on that
date under Section 19 (2) of the Cornptroller & Auditor General's (Duties, Porvers & Conditions
of Service) Act,l97l read with Section 39(1) of the Delhi University Act No' VIII of l9'2:
These financial statements include the accounts of University of Delhi, University Press, Halls
and Hostels and l3 Maintained Institutions. These financial statements are the responsibility of
the University of Delhi's Management. Our responsibility is to express an opinion on these
financial statirnents based on our audit.
Z. This Separate Audit Report contains the comments of the Cornptroller & Auditor Geneml
of India (CAG) on the accounting treatment only with regarcl to classification, conforrnity with
the best accounting practices, accounting standards and disclosure tlorms, etc. Audit observations
on financial transactions with regard to compliance with the Law, Rules & Regulations (Propriety
and Regularity) and efficiency--cum-performance aspects, etc., if any, are repofted through
Inspection Report/CAG's Audit Reports separately'
3. We have conducted our audit in accorclance with auditing standards generally accepted in
India. These standards require that we plan and perfonn the audit to obtain reasonable assurallce
about whether the financial statements are free from material misstatements. An audit ir,cludes
".r;fr*g, on ; ** basis, evidences supporting the amounts and disclosure in the financial
statements. An audit also inclucles assessing the accounting principles used and sigrlificant estimates
made by management, as well as evaluating the overallliesentation of financial statements' We
believethat our audit provides a reasonable basis for our opinion.
4. Based on our audit, we rePort that:
(t) We have obtained all the information and explanatious, which to the best of our knowledge
and belief were necessary for the purpose of our audit,
(ii) The Balance Sheet, Income & Expenditure and Receipts & Payments Account dealt with
by this report have been drawn up in tt. format prescribed by the Govertlment of India'
Ministry ofFinance.
(iii) In our opinion, proper books of accounts and other relevaut records have been maintained--
uy it " tinir"riiiy of Delhi in so far as it appears from our examination of such books'
(iv) We further rePort that:
Halls & Hostels' Accounts
A. Balance Sheet
A.1 Liabilities
A.1.1 Current Liabilities antl Provisions Rs'81'40 lakh
(33)
(r) The above does not include liability on account of CautionMoney atnountingto Rs.4.4E
iakh re""iu"d byVKRVRao Hostel resulting into understatment of liability and assets by Rs.4'4E
lakh.
(ir) Rs. 2.84 lakh realized from students on account of Hostel Development Fund by Aravali
post Graduate Men's Hostel (which is non-refundable) has been shown in the above schedule
instead of ,Income' in the Incorne and Expenditure Account resulting in overstatement of Cuffent
Liabilities and understatement of Income by Rs'2'84 lakh'
A,2 Assets
A,2.1 Current Assets, Loans, Advances etc' Rs' 1073'77 lakh
The p.G. Men,s Hostel collects Hostel development fund, Club and other Misc. charges
from students and operates separate bank accounts in respect ofthese funds.It had an opedng
balance of Rs. 1 1.48 lakh in these funds and during 2012-13, it collected Rs. 10.01 lakh from
students on account of these charges and incuffed expenditure of Rs' 8.58 lakh out of these
funds leaving a balance of Rs. 12.9i lakh.These transactions have not been taken in the accounB
resulting in understatement of current Assets and capital Fund by Rs. 12.91 lakh'
Further, no cash book and other subsidiary records such as stock register of
purchased out of these funds is being maintained by the Hostel Management'
B. Grants-in-aid"
University of Delhi received grants- in-aid of Rs.321.03 crore (out of which Rs' 40'67
crore were received in March 201 3) from the Ministry of Human Resource Development through
University Grant commission during the year 2012-13.It had an openirrg balanceof Rs' 6"12
crore and generated its own receipts of Rr. Z t.58 crore. Out of total amount of Rs. 399'33 crorg
it utilised Rs. 400.23 crore. The excess expenditure of Rs. 0.90 crore was met from Capital
Fund.
Part-II
Maintained trnstitutions
1. IntrotluctorY
During ZOI?-13,the University of Delhi had l3 institutions (hereinafter'referred to
Maintained Institutions), which formed an integral part of the University according to its Statut
The Maintained Institutions were mainly financed by grants from UGC for maintenance purpor
;;;;;;rp""ifr" ."h"."s/projects. The institutions were partly financed by the University
Delhi and partly by the union Gorernment (Ministry of Health and Family welfare or Ministry
Agricultuie) unO -ucC.
other sources of receipts of these institutions were fees realised-frt
stidents, rent ofthe buildings, receipts from auxiliary services etc' The University was maintaini
the following 1 3 institutions:
Q4)
j.!{:{*ri
(D Ram LalAnand College
(ii) Ram Lal Anand College (Evening)
(iii) Dyal SinghCollege(iv) Dyal Singh College (Evening)
(v) Miranda House
iril Uniu"ttity College of Medical Sciences
(vii) Deshbandhu College
(viii)Ramanuj an College
(ix) School of OPen Learning
(x) Kirori MalCollege(xf Vallabhbhai Patel Chest Institute
ixil egricuttural Economics Research Centre
(xii) College of Vocational Studies
Comment on Accounts
.A. Non-provision for pension' gratuity and leave encashment
(l)AspertheSignificantAccountingPolicyofRamarrujanCollege,ColtegeofVocationalStudies , AgriculturuT-B.oon,i., R"r"ur.t Crni.e, D"shbandhu college, Dyal Si,gh college
(Day) and Miranda House the retirement b.n.ntt are provided on actual paid up basis' This
'accounting policy is in contravention ofAccounting Stanclard 15 issued by the ICAI and Uniform
Format of Accounts
(i,)SimilarlySchoolofopenLearning,RamLalAnandCollege(Evening),DyalsinghCollege(Evening), Kirori Mal College and Ram iuienuna College (buy) had neither disclosed any
Accounting Policy l1", ,*aJ any prori.ion for liabity towards gratuity ' pension and leave
encashment of employees as per actuarial valuation which is not in accordance with the uniforrn
format of accounts and AS-15'
College of Vocational Studies
A. Assets
A.l Fixed Assets (Sch' 8) - Rs' 1'99 Crore
(l)AssetspurchasedforRs.6.18lakhhavenotbeencapitalizedresultingintounderstatementof Fixed Assets and Cap-ital Fund by the same amount' 1'
B. Income and ExPenditure Account
(3s)
8.1 Intrest Earned (Sch' 17) -Rs' 96'67 lakh
Bank Interest amounting to Rs. 12,32,2941' received against ' student Societies Acct
and Rs. 25,46lunder 'security Account' has not been depicted in the Income and Expendit^t l
fffi1;ffi*'r.rJn.o in understatement of Income and cu*ent Assests by Rs. 12'58 lakh'
Dayal Singh College (Evening)
A. Balance Sheet
A.I Liabilities
A.1.1 Current Liabilities & Provisions (Schedute - 7) -Rs' 1'27 crore
(r) The-above includes interest income of Rs. 56'90 lakh (Rs 34'99 Lakhon investment of
SecurityAccount& nr. ir.qr Lakh on investmentof Misc Fund)' This amount should be showr
as income in the Income and Expenditure Account as this is not refundable to the students. Thb
has resulted in overstatement of liability and understatement of income by.Rs' 56'90 lakh'
A.2 Assets
A.z.r current Assets Loan, Advances etc. (schedute 1l) - Rs. 2.50 crore
(D Accrued interest of Rs.20.95 lakh on the investments of Rs' 3'83 crore ( in schedule
l0) has not been shown in the current assets' This has resulted in understatement of current
assets and capital Fund by Rs' 20'95 lakh'
(ii) Accrued interest of Rs. 13.47 lakhon the investment of Rs' 6'17 crote of Earmarked
Fund(inSchedule10)hasnotbeenshowninthecurrentassets.ThishasresultedinunderstatementoiCurr"nt Assets and Earmarked Fund by Rs' 13'47 lakh'
Deshbandhu College s
A. Balance Sheet
A.l Liabilities
A.1.1 Corpus/Capitat Fund (Schedute 1) - Rs' 647'25 lakh
capital Fund shows deduction of Rs. (-) 29.46lakhas adjustment of oBc infrastructure'
The detail of such uo.irrt*"nt was not furnished to audit. Decluctio, of Rs' (-) 29'46 lakh as
ffiffi;;;;;;t,;i frnd without any ctarification/notes on accounts is not in order.
A.2 Assets
A.z.t Fixed Assets (Schedule 8)
Though cost of building has been shown in Schedule 8, but value of land is not disclosed'
(36)
A.2,2 Investment from Earmarked Funtld (Schedule 9) - Rs. 45.29 crore
As per the above schedule, Provident Fund investmerrt (Schedule 9) was shown as Rs'
4Z3l.Z7lakh as on 3 1.3.2013 rvhereas as per details of investment furnished by the college, the
irrvestment was Rs. 32ll.lz lakh only. Against the Provident Fund liability of Rs. 423 L27 lakh
(Schedule 3), details of investment in'5 banks as separately given by the college amounted to Rs'
31ll.lT lakh whereas the physical verification certificate fumished by the principal indicated
investment ofRs. 423 l.Z7 l;kh.In view ofthis, audit is unable to fonn an opinion on the correctness
of amount shown in investments.
B. Income
8.1.1 lnterest on conveyance advance of Rs 1.10 lakh has not been taken as income in income
anJ e*penOiture A/c. This has resulted in understatement of Income and Capital Fund by Rs'
I .10 lakh.
(3) Dyal Singh College (DaY)
A. General
A.1 The college is spread over 11 acres of land. The area and value of land has not been
shown in Notes on accounts and fixed assets (Schedule 8) respectively'
A.2 Bank Reconciliation Statement
(D As perBankReconciliation statementof bank accountNo. 66013734119 (Maintenance
Xccount), the closingbalanceason 31.32013 asperthebankhasteen shown as Rs. 8,39,68,638/
- *f,"r.u, as per bank certificate the closing balance was Rs. 8,28,36,343/-' The difference of
Fts.11,32,2954 needs to be reconciled.
Miranda House
A. General
The Accounts has been prepared on cash basis instead ofaccrual basis'
Kirori Mal College
A. Balance Sheet
A.1 Liabitities
a7)
AG
A.1.1 Current Liabilities and Provisions (schedute-7) - Rs. 632.52 lakh
(l) unspent balance of grant amounting to Rs.657.35 lakh.(Plan: Rs'2'99 takh.and Non
plan: Rs.546.13 lakh) whichivas refundablelo the UGC has not been shown as liability by the
college. This has resulted in understatement of current Liability and overstatement of corpus
Fund by like amount.
(ir) Liabilities for expenses payable amounting to Rs.3'09 lakh (salary of contractual staff:
Rs. 1.20 lakh and r""urity "nuig"r'
Rs. 1.89 lakh) was not made in the accounts' This has
resulted in understat"-"ni of Curent Liability and overstatement of Corpus Fund by Rs' 3'09
lakh.
A.2 ASsets
A.2.1 Understatement of Fixed Assets by Rs' 1264'13 l.erlth
buring the years 2008-09 toZ}ll-ll,fixed assets viz. additions to building' library books'
furniture and fixtures andequipments worth Rs .1264'73lakh were acquired out of grantl received
under OBC ."r.*utionr. tio*"r"., this addition of fixed assets had not been capitalized' This
has resuhed in under-statement of Fixed Assets by Rs' 1264'73 lakh and Capital Fund by same
"rrr-i. if,i, *u, point"d last year also but no action has been taken by the college'
B* Income and ExPenditure Account
B.1 Income
8.1.1 Grants/subsidies (Schedute - 13) - Rs' 3292'10 lakh
The above include advance grant of Rs. 100.00 lakh received for the financial year
zIl3-ll,This has resulted in overstatement of income with consequent overstatement of Corpus
Fund and understatement of cuffentLiability by like amount'
C. Income & Expenditure Account of College Ilostel Fund
C.l Grants/Subsidies (Schedute 13) Rs' 80'46 lakh
(r) The above include ad'fince grant of Rs. 13 lakh received for the financial year 2013'14 '
This has resulted in orriStuturnent if income with consequent overstatement of Corpus Fund
and understatemeht of{urrent Liability by like amount'
Ram LalAnand College (DaY)
A. Balance Sheet
A.1 current Liabilities antl Provisions (Schedule 7) - Rs' 128'23 lakh
A.1.1 Unspent Non-Plan grant amounting to Rs. 606'73 lakh refundable to the Ministry had
not been shown under the cu-rrent Liability. ihis has resurted in understatement current Liabilities
and overstatement of Corpus Fund by Rs' 606'73 lakh amount'
(38)
.{.2 Current Assets, Loan, Advances etc. (Sch. 11) -Rs. 1258.36 lakh
.{.2.1 The above does not include Rs. 2.54 lakh receivable on account of Electricity charges,Rs. 2.46,6731- from RLA (Eve.) and Rs. 7200 from canteen contractor) resulting inunderstatement of Current Assets as well as Corpus Fund both by Rs. 2.54 lakh.
A.2,2 Accrued interest amounting to Rs. 4.07 lakh (Student Aid Fund Rs. 2.52 lakh, Medical
Fund Rs. 1.53 lakh and Endowment Fund grant Rs.0.02 lakh) has not been taken in the accounts
resulting in understatement of Current Assets and the respective funds by the same atnount.
Grants in aid of Maintained Institutions
Ram Lal Anand Collage (Day)
During the year 2012-13, college received grants in aid of Rs. 1803 .52lakh Qllon-Plan:Rs. 1799.02 lakh and Plan: Rs.4.50 lakh) including grant of Rs. 244.10 [akh received during the
month of March 2013.It had unutilised grant of Rs.25.05 lakh (Non-Plan) and it utilised Rs.
l2l7 .34 lakh (Non-Plan) leaving a balance of Rs. 611.23 lakh (Non-Plan: Rs. 606.73 lakh and
Plan: Rs.4.50 lakh).
Kirori Mal Collage
During the year 2012-13,KiroriMal College received grants in aid of Rs. 3295.85 lakh
(Plan: Rs.3.75 lakh andNon Plan:3292.10 lakh {including advance grant of Rs.100 lakh forthe
financial year2013-14)). It had an opening balance of Rs.481.35 lakh (Plan Rs.4.ll lakh &Non-Plan Pls.477.24lakh) and internal receipts (Non-Plan) of Rs. 58.90 lakh. Out of The total
fund ofRs. 3836.10 lakh it utilised Rs.3 I78.75lakh (Plan: Rs.l.12 lakh andNon Plan: Rs.3177.63
lakh) leaving a balance of Rs. 657.35lakh (Plan Rs. 6.74 lakh and Non-Plan Rs. 650.61 lakh).
KMC Hostel received grant in aid Rs.79.80 lakh (including advance grant of Rs. 13
lakh for the year 2013-14) as Non Plan grant during the year and had an opening balance of Rs.
3.86 lakh. It utilised Rs. 53.93 lakh leaving a balance of Rs. 29.73 lakh.
The college had received Grant-in-aid of Rs. 360.13 lakh (Non-Plan Grant of College
Rs. 336.36 lakh andNon-Plan Grant for HostelRs. 23.77 lakh) during the month ofMarch 2013.
Miranda House
Miranda House, Delhi University received grants-in-aid of Rs.3335.42 lakh under
Non-Plar, It also generated its own receipts of Rs. 53.32 lakh under Non-plan. It utilized Rs.
3043.99|akh leaving a balance of Non-Plan Grant of Rs.344.75 lakh. The college has also
received Rs.9.72 lakh under plan against the excess expenditure in the year 2010-ll forupgradation of infrastructure under Commonwealth Games.
Dyal Singh College @ay)
The College is mainly finance byUniversity Grants Commission. Duringthe year2012-
13, it received maintenance grant of Rs. 3599.63lakh (Rs 1213.97 lakh was received in the
month of March 2Ol3) and had an opening balance of Rs. 173 lakh. It utilized Rs. 3245.67 lakh
leaving unspent balance of Rs. 526.96\akh.
- The college also received Plan grant of Rs. 7.38 Iakh (Rs. 3.3g lakh towards XIIth lDevelopment Assistance and Rs. 4.00 lakh towards xrth plan Merged Scheme from UGChad an opening balanc-e of Rs. 13.93 lakh (Rs. 10.92 lakh under XIth plan merged schemeRs. 3.01 lakh under XIth pran Fi,ancialAssistance). out of this gr;il ;;;ilria il?.is r(Rs'0'50 lakh towards XIth plan Financial Assistance Rs. 5.3 t ta[h towards XIth plan IScheme and Rs. 1.04 lakh towards XIIth plan DevelopmentAssistance) ancl college had reRs' 2.51 lakh to UGC against XIth Plan Financial Ajsistance and Rs. 9.61 lakh to UGCXIth plan Merged Scherne leaving a balance of Rs. 2.34lakh.
Deshbandhu College
The College received grant of Rs. 3062.741akh (Plan: Rs. 3.75 lakh, Non plan Rs.29l0-lakh and Non Plan (oBC): Rs.148.26 lakh from University Grants Commission. It gelerr?y1i199^" ofRs.l02.95 lakh (Non Plan). The college utitized Rs.3217.93 lakh (Non"ptan:2840,97 lakh and Non Plan (OBC): Rs.370.55 lakh and Plan: Rs.6.4l lakh). The colege incurexcess expenditure under Non plan (oBC):Rs.22z.29lakh and plan.2.66 lakh.
Agricultural Economics Research Centre
TheAgricultural Economics Research Centre, University of Delhi received plan grain-aid of Rs. 70 lakh from the Ministry ofAgriculture. It had an opening balance of Rs. 35lakh and internal receipts of Rs. 0.81 lakh .Out of the total funi of Rs. 106.50 lakh it utiliRs. 96.08 lakh leaving a balance of Rs. 10.42 lakh.
Vallabhbhai Patel Chest Institute
During the period 2012-13, the Institute received a total grant of Rs.3 l.7l crore (pl:Rs.9.58 crore and Non Plan Rs.22.13 crore) from Ministry of Health & Family Welfare (R3.38 crore were received in the month of March 2013).It utilized Rs.3 I .60
".or" [plun - Rs.7.lcrore and Non Plan: - Rs.24.50 crore). The excess expenditure under Non-plan was met fronown receipts.
Dyal Singh College ( Evening)
The College ismainly financed by University Grants Commission. During the y earZ0l2-13, it received grant of Rs .977 .75lakh (Plan: Rs. 3.00 lakh, Non-plan: Rs. gAA.ql bknand Grantfor research: Rs.8.34 lakh). Out of this Rs. 152.75 Lakh (Non plan) was received duringMarch, 2A13. The College also generated income of Rs. 80.60 Lakh (plan Rs. 6g.16 Lakh &Non Plan Rs' I1.84 !akh). Out ofthe total funds, it utilized Rs. 1048.29 tagtr lRtan: Rs. 0.39 laklLNon-Plan: Rs' 1038.72 lakh and Salary & Research Rs.9.l8 lakh) leaving unspent balance ofRs. 110.06 lakh (plan: Rs. 71.37 lakh, Non-Plan: Rs. 39.53 lakh and Salary & rt.esearch Rs.(-)0.84lakh).
College of Vocational Studies
College ofVocational Studies, University ofDelhi received grants-in-aid of Rs. 1733.0glakh (Maintenance Grant- Rs.1730.84 lakh and Non-recurring XIIth plan Grant-Rs.2.25 lakh)
(40)
frr-.cr UGC during the financia I yeat 2012-13' Rs' 282'30lakh $',as received as grants in the
nonth of March 2013. The college has an ";;"iG
balanc.e "f.Y 196'27 lakh Q{on-Plan) and
oun receipts of ns' O:'qiiuff' OtrJn-pfurl)' f[' Coilege utitized Rs' 1 162'55 lakh during the vear
:012-13 leaving unspent grantin aid of Rs' 830'73 lakh'
Ram LaI Anand College (Evening)
ThecoltegereceivedgrantofRs'967.g6lakh(Ngn-PlanRs.959.86lakh,PlanRs'3.50lakh and Grant in
"idH;;;"f,'p'ro,t;il.;;,;kil)'i;1i"g1rr..r"^'. tt r'u't its ownreceipts of
Rs.23.43 rakh (Non-prrrj r"J i"t"r.Jt in.o*" o"iRJ'j.it ror.r-, ipran;'. itre college utilized R.s.905'84
Lakh (Non-plan nr.qdi'6'[tir;;-Pk, R'';:di"i;i'h) *lu'l* unuiiti"o gri,t of Rs' 8'7'83 lakh
(r.{on_i,ran Rs.7e.36 ,?*il]ii}i'fr:.dii;il'ft ci"rt for Risearch projict Rs.4'60 lakh)'
Ithasaopeningbalanceof.oBC.grantofRs.T6s-.4llakhandhadirrterestincomeandother receipt of Rs.5iiE iJn "ri
*ilir.a fl..'++.iiirlrt i"ri"g the year leaving a bala.ce ofRs'
776.48lakh.
,lthasalsoopeningbatance.oflTResourceCerrtreofRs.5.33lakhandinterest.receivedduring the year
"f R;:'0.5i takh. No r)(p;;il;; ;;;"i;;;.;"d against rr resource leaving a
balance of Rs. 5.84 lakh'
School of OPen Learning (SOL)
TheschoolofOpenLearningisamaintainedinstitutionofUniversityofDelhi.During.the year iOtZ'tl the School did not receive any grant'
*"**;;l;!:i:i:r. zotz.t3..,-.q: received a'totar grant orRs. t,,se;s,,akh (Plan:
Rs.11.32 r*n unor.ion-plan: ns.togt.zo rur.r, *t of which Rs' 213'94 lakh was received in
March 2012 (plan: nr. i.n rrr.h, Non-plan:-nr. zrz.rz lakh) frorn the University Grants
commission. The colege utilizedRs. ro:i.iiir[t lrtun' Rs 59'98 takh'Non-Plan: Rs' 972'73
lakh) teaving u uurun"u'of R. . 115.47 hd;rd* Non-Pian. The excess expenditure under
ptun *u, met from unspent balances of previous years'
University College of Medical !^t-i:ltttDuringtheyear?0|2-|3,ucrurs,"c"ivedgrantsofRs.To4T.46lakhwhichirrcludes
plan Grant orns.rioo.o, lakh andNon rrun grunt Irnr.ss+z +6 lakh (including advance
grant of Rs. 1146.46lakh).It had an "o.ri"*i.irnce
of Rs. 3..539'67lakh (Plan: Rs' 525'05
lakh, Non plan Rs. 1760. 10 and oBC.: nr. iis+.sz lakh). college has other receipts of
Rs. 1 g74. I g lakh (plan i s. 211 .47 rur.n' Non-plan Rs' 1468'62 ;kh and oBc Rs' 194'09 lakh)'
It utiiized ns. ro+oi.i5 takh (plan: ns-roq9.gz lakh, Non-Plan: Rs' 7468'57lakh and oBC:
Rs.1239.71lakh)leavirrgabalanceorn,.zos:.o6lakh(Rs.536.55lakhunderPlarrRs.1307.61 lakf' unJ"'fion-Plan and Rs'208'90 lakh under OBC)'
Managementletter:DeficiencieswhichhavenotbeenincludedintheAuditReporthavebeen brought to the notice of the Vice-Ciunttlot' University of Delhi through a managemnt
letter issued separately for remediaUcorrective action'
(41)
-_----
-c subject to our observations in the preceding paragraphs, we report that the Balance
sheet and Income and Expenditure Account and nr.Liptr u,rcl Payrnents Accouut dealt with
iy ,frit report are in agreement with the books of accounts'
.. In our opinion and to the best of our information and according to the explanation
given to us, the said financial statements, read together with the Accounting Policies and
Notes on Accountr, unJ ruUl"ct to the significani matters stated above and other matters
mentioned in Annexure to this Audit R.eport, give a true and fair view in conformity with
uccounting principtes generally accepted in India: rity of
a. In so far as it-relates io the Balance Sheet of the state of affairs of the univers
Delhi as at 3 1 March 2013; and
b. In so far as it relates to the Income and Expenditure Account of the deficit for the
year ended on that date'
Irr:r ;r$c} r:n bthalf r{ tltp@-*;F*,{i txf trn
Place: New DelhiDated :29.11.2013
il rI r *"i-"1\,r/ i i\,/, " it*.fr,*ru. /?" '
Di rcc I {} r C*s:fwrx I td-As'J i t
-@itrtr'*"
(42)
t.o
Annexure
AdequacY of Internal Audit sYstem
The Internal Audit Wing has been functioning in the University'
TheUniversityofDelhihasS2auditableunits.ourofwhich,24units.wereplannedforaudit during ZOIZ-l3but only 13 units were utJit"U' Thus the coverage of internal audit was
"#il;;Z"nt una planning was cleficient'
The internal Audit of l3 Maintained institutions is also in large arrears and the position of the
*i"t*i;"ait of 13 Maintained Institutions is as follows :
Adequacy of Internal Control System
Monitoring ' ' t ns settlecl as 50 paras of
Proper follow-up action was not taken to get the audit objectiot
statutory audit were ori*unAlng since 2003-iJ unA on" para which pertai' to 1983-84 as on
31.3.2013.
TheUniversityPresshasshownRs'l.58croreasAmountReeeivableinitsBalanceSheet.The year-wise break-up of this am^ount."r*t.J that the claims were outstanding since the
vear lg75-7r, on*ural"unJ *ort of these.ruilo-, *rr" receivable from various departme'ts/
units of the university itself. This shows *#'in,.rnul co,trols in collecting the revenues of
the UniversitY Press'
(43)
2.
Audited rtPloName of tfue Maintained Instittttions
Ram LalAnand College (Eve')
flamanuian College20ll-12
S.hr"iEbPen Learning
Gi-iry c"tt"ge of Medical Sciences20ll-12
C"G" of Vocational Studies20lt-12
o"y"Gi"gtt cg!!:g" (E "'i'g)G--r*t g.","'t" n"t""t
V"llrbhbfi Patel Chest lnstitute
Deshbandhu Collage
E-vat Singrr Cotlggt (DuY)20ll-12
Miranda House
KiroriMalCol
iuil Lut Anand Collage (DaY)
c Adequate control on submission of accourrts by the Maintained institutions was not exercisedby DU. The following Maintained institutions had not subrnitted their annual accounts intime. There were delays in submission ofaccounts as compared to dates prescribed by DU.
S.No. M.I/College Date of Submissiorn of Account
I School of Open lrearning 22.7.13
2. College of Vocational Studies 2.7.13
J. Ramanujan College 2.7 "13
4. University College of Medical
Sciences 8.7.t3
5. Ram LalAnand College(Evening)
1.8.13
6. Vallabhbhai Patel Chest institute 13.8.13
7. Miranda College 15.8.13
8. Dayal Singh College (Evening) 22.8.t3
9. Agricultural EconomicResearch Centre
30.8.13
t0. Kirori Ma[ College 4.9.t3
u Desh Bandhu College 4.9.13
12. Dayal Singh College (Morning) 5.8.13
13. Ram Lal Anand College (Day) L8. r3
As such, the DU's internal contrbl regarding submission of accounts of MIs needs to bestrengthened.
Maintained Institutions
Uniiersity College of Meclical Sciences
Monitoring
o The management is not responsive to audit observations as 2l paras pertaining to the' period 1995-99 to 2008-09 were outstanding.
(44)
School of Open Learning
r The school's response to audit objections is not effective as l4 paras pertaining to period
from 2004-05 to 201l-12 were outstanding.
Ram Lal Anand College (Eve.)
. The management is not responsive to audit objections, as 8 paras for the year 2007-08 are
outstanding.
College of Vocational Studies
o The Management's response to external audit objectious was not effective as 2l paras ofthe previous Inspection Reports from 1990-91 to 2008-09 were outstanding for settlement.
Vallabhbhai Patel Chest Institute
o The internal control ofthe Institute is adequate as the bills are prepared by the concerned
dealilg hand and after scrutiny by the supervisory staffthey are passed by the Director.
Deshbandhu College
r The management's response to audit objections is uot effective as 48 paras pertaining to
period from 1994-95 to 2007-08 were outstanding.
Dyal Singh College (DaY)
o The internal control of the college managernent is reasonatile itt areas seen by audit.
Miranda House
c The internal control of the college management is reasonable in areas seen by audit.
Monitoring
r The Management's response. to audit objections was not effective as 39 paras for the
period from 1996-97 to 2008-09 were outstanding as on31.3.2013.
Kirori Mal College ,
Monitoring
o The management's response to audit observations is not effective as 24 paras perlaining to
period lgg4-95 to20ll-12 were outstanding and no review meeting was taken by the top
management.
Ram Lal Anand College (DaY)
Monitoring
o The management response to audit objections was not effective as 23 paras for the period
frsm 2001-02to2007-08 were pending for settlement.
(4s)
System of physical verification of assets
Out of total I l l units (excluding maintained institutions) the physical verification of fixed
assets for 2Ol2-13 was conducted in respect of 84 units.
Out of I 2 Libraries only I Library has completed the physical verification upto 3 1 .03 .20 l3-
Maintained Institutions The position of physical verification of assets and books.and
publication in Maintained Institutions is as follows:-
S.No. Name of the MaintainedInstitutions
Physical verificationconducted upto
Assets Books &
Publication
I Ram Lal Anand College (Eve.) 2012-13 2009-12
2. Ramanujan College 2012-13 z0ll-12
J. School of Open Learning 2012-13 Had not been
conducted since
inception
4. University College ofMedical Sciences
2012-13 2012-13
5. College of Vocational Studies 2012-13 2012-t3
6. Dayal Singh College (Evening) 2012-13 2011-12
7. Agricultural Economic Research
Centre
2007-08 20fi-12
8. Vallabhbhai Patel Chest Institute 20fi-12 20rr-12
9. Deshbandhu Collage 2012-13 2012-13
t0. Dyal Singh Collage 2012-13 2012-13
ll Miranda House December 2012 2012-13
12. Kirori Mal Collage November 2009 March 2008
t3. Ram Lal Anand (Day) March 2010 2003-2006
4. System of physical verification of inventory
o 84 units out of 111 units of University ofDelhi have comple-ted their physical verificationof consumables items including stationery upto 3 I '03 '2013
. physicalverification of inventory in respect of Maintained ln$titutions-is satisfactory.
5. Regularity in payment of statutory dues
. No payments over six months in respect of statutory dues were outstanding as on 3 I .03.201 3
(46)
UNIVERSITY OF DELHI
AnnualAccountsandAuditReportfortheyear201:3-2aru
UNIVERSITY OT DELHI .:.
ANNUAE. A€ CCSDT-f,,$EG&Gffi YEAR 2 O T 3.20 I 4
INDEX
Sr No. Nameof Statemerit Page No.
I
2
3.
4
5
6
7
A. Universitv ofDelhi
Income and Expenditure Account
Receipts and Payments Account
Schedule.forrning Part of Balance Sheet : Schedule 1,2,3,4,5,6.
Schedule forming Parl oflncome & Expenditure :
Schedule 7,8,9,10,11,72,13,1.4 ;
SignificantAccourting Policies : Schedule I 5
Contingent Liabilities and Notes on Accounts : Schedule l6a
1"1
J
4to 10
it to tg
,
19 to 2l
22to23
24 .!
25..26-
B. Provident Fund Accou,rlf
8 Consolidated Balance Sheet
g ConsolidatecllncomeandExpenditr.reAccount
l0 Consolidated Receipts and PaymentsAccount
C. Universitv Press
1l Balance Sheeta
12 ProfitandLossAccount
13 ReceiptsandPaymentsAccorlnt
D. Ha{ls and Hostels
14 Consolidated Balance Sheet
15 ConsolidatedlncomeandExpenditureAccogpt
16 ConsolidatedReceiptsandPlymentsAccoturt
27
28
29
30
3l)L
33 to43
UNIVERSITY OF DELHIBALANCE'SHEET AS AT 31s''-.14Arc[I'20'L4
Amount in {
Capital Fund and Liabilities Schedule CurrentYearNo
Previous Year
CapitalFundReserves and SurPlus
Earmarked/Endorvment Fund
Securect Loans and Borrowings
Unsecured Loans and'borrowings
Defen'ed Credit Liabil ities
burrent Liabilities and Provisions
I
)
"J
6517073U34
1278t202113
747929032
594W9943
10351761519
- n8275636
.TOTAL 20046204179 16419941098
ASSETS
Fixed Assets
Investments - From Earmarkecl/
Endowments Funds
Investments -Others
Current Assets, Loans, Advances etc
Miscellaneous ExPenditure
(to the extent not written off or adjusted)
4
5
6
543s665265
195783000
wqisssw
5403953268
195783000
r0820210810
20046204179 l 64 I 9947098TOTAL
Signifi cant Accounting Policies
Contingent l,iabilities and Notes on Accounts
. a^->L-4. c,L'"
tstt. Ricis(ar(F'#-rD
t5
t6
%x*,i:
lt
ll
(l)
Amount in (
Schedule No. CurrentYear Previous Yearit,inicular':s
(A)INcoMEGrants\Subsidies ,
Fees\SubscriPtionsInoome from Royalty, Publication elc
Ipterest Edrned
Other lncome
7
8
9
l0ll
43773860009350t9782
292234048101842
98617502
32 10320000
.647806480
14679481
20805524
579'13lg
s488348588 395 I s84649TOTAL(A)
(B)EXP.ENDITURE
Estab lishment.ExPensest2
l3t4
30491 15893
1711625757
94724348
3626/7329
27t9056696tw7529331
89866200
3655 15809
Other AdministratiVe ExPenses
Expenditure on Grants, Subsidies etc'
Depreciation
5218113327 4181968036Total{B)
Excess of Income over Expenditure /
(Expenditure over Income )270235261 (230383387)
Balance beingSurplus(Defieifl carried to Capital Fund 2X023s261 (230383387)
SignificantAccounting Policies "15
1"""*g;", Liabilities and Notes on Acgounts 16
Asstt. R&i-st+af&ilfitL \V
(2)
IElolEq
liEIH
,tat\IU
IEt3
lZtlr,t3l:WIH IEHt9EIglF li-'
12 lElL./IEIUl-l-E
IEIFl-loDdIA
.!
'At(Do6
a
o.o
6-!t
do
6\A'
!,
(!
AA
:. :\llt )<'
s6*k:-G
ln
o(D
AT
}!6
6',
t
Ii$flFffEF E
F*E
*g $g6- r'Era rF
sr t a g Is= -1 a g . .
=q -g F R,aT '*
Hr=' arC'- oa(I S O\ tJa " \O 01 G) O*-+ u -JEl\Ja AF\r -{ur-
:i hJ o O-+.uO \O'\OO "{h)\Or; { { -O IJO\tJ}.J- l'.J-OO Oor\f,i [.r) { ac) {-lNa\O u'--I 6 O'o}i-i r O r r .E,
-O\ r O\OE5-l OOO A--;i I O ! ! - I lQ- ! -rO\O.O\oo ooOO OO\u' i ur i i -J i CIJ i SCooI.JtJ UOO *--l 5
a a uN)l.J -l . O\ N) o\u+\O \O A A HA lO -ASs\l!,i O O\ -orro5-.I O O au)c)x;oN \o 5 \0o\0600 00 0 -o{;AuO 5 .tscp au-.t{o o tJ ooo--fi IJ e- { oo \o \o { u \o'o\ o oo oo \o:i(,t- r r 5 r (jur r lJ\OiOSA A r o -ooO"r83ii$iS$i Ss533 &i8 tsSi
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v
ON NJO-- \O tJ \O \O-lu- a -J Oa 6 Oa\C-hJro 9!!oo o\' oo .oo,>t199 , -!OtJ' ONolJ5 :- oo&e:"iF ' cc\9!.,-r\iqo o9o 6;q',e -\OCU'o.OO- tJt+. -J 6rs+i-- Fo,1Noqvu-t o.- .r u rJo,-{O\ .(r\OOO-tUrU, AA !O, -\O
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C'\(Joil'\o}J5p6N
I.}NIVERSITY OIT DELIU
Amount in {
Currenl Year Frevious Year
Schedules I : CaPitnl liund
Balance at the beginning ofthe year 5949909944 56'13753128
Acld : Fixect Assets prrrchasecl out of
Earmarked Funcls ^.1 t n.^An 264125151
(a) Ptan Account 22314201'l
(b) Miscellaneorts Account /r/2o6s32 1?i'-:"'''.
(c) Other Earmarliecl Funcls i9630854 201514215
(d) Admission Processing charges ':-' ll'79579
Add : Other aclclition in Fixed Assets
(a) Assets not capitalised in previous year 8899500
(b) Project Account Closed 13197698 9459134
(c) Adjustment relatir"rg to ACBR 80727 ; 506743 195
(d) Giftecf Assets 3196 2981
Less:(a) WDV of assets disp';sed offcluring the (1252898) QA9%)
year
(b) SuLpltrs/(Dellcit) fbrtlie yearas per
lncome&Expenc1itureAccount21023526|2689823638j43-Ei3ta(230586380)
Balance as at the year end 65 I 7073034 5949909943
----------.'----:
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<\,.
UNIVERSI'I'Y OF DELI{I
SCJEDULES FORMING PART OIr BALANCE STTEET AS AT 3l-3-2014
Amount in t
Schedules 3: CURRENTLIABILITIESAND PROVISIONS CrtrrentYear Previous Year
A. Current Liabilities
l. Sundry Creditors
2. StatutoryLiabilities:
TDS payable
291'n0a
277 194
378068
t35t92U
285E279
501322
54228968
2262600
748255
643917000
14816385
218240
2&948
ll9&1058
200276t8
513220
659 12800
3750112
14825s
0
Other current Liabilities (Sundries)
Security ( Receipt )
Amount Rgfundable to UGC
Expenses payable
Other Bodies Deposits
Other firnds
Crant not pertaining to Plan A/c
ACBR Liabilities
Crant receivedin advance from UGC
Total (A) 7 47929032 lr8275636
ts. Provisions
Total ( B)
Total (A+ B) 747929032 118275636
'
, -r- "''-'--'nAsstt. Rdeisdar (Fin-J t){- - \-w'a(lLtr*-o-
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r-ca-!v-<)oo'ntlnliih.cir.c.bNm-lNl:^:-,i*+++FrnrtnX:'i +;*+tr.ro -,7l;-:a,r,)i-n.x-tr='nl<)r-'nN'^n3--166N93v
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I^t^OOOINOOO'' 6i + +'^ ol cl !^ '^
lll
2 .,- \3Z \Eg?=tr.o.22=a-1a d+r'?=n'-'=q.YrJ\ra'r-6u'1- G =
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crr=(-='X=o---C.c A'Z I L',; '' u u2 S ir--:t=EiE=.:c26oiE,a =.i A€ A .J: ad iimEci6u--ll)c-zar)r
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tJr
.+()
q)
(.)a
lh/
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F]IJ]
tl{oF(,*IJ]
zD
rryryERsrTyoFDEL-Hr
Amount in (Sc-tedulcqS : II:IVESTIVENTS: rnOrvr pealrmriloi': ' ENDOWMENT,FUNDS . ;. , .' .'....u*-:'.-: - :
CurrentYear' PreviouiYear' - "
W,, f" -eUveriia ent - s _eeiiiitili2: Shares
19s783000 19s783000
I,INIYERSITY OT DELHI
Amount in (
L-'1, tU'u*/ssrt.
Rdcis(ar rrprr)
A.
l.
2.
a)
b)
c)
Schedules 6: CURRENT ASSEfS, LOANS, ADVA|{CES ETC. Current year Preiious Year
Current Assets
Cash Balance in hand (including cheques\drafts)Permanent imprest
Bonk Bnlonces - with Schetluled Bonks;
CurrentAccount
Mainteriance Grant AccountsEarmarked Funcl Accounts
Savings Accounts
Maintenance Grant AccountsEarmarl<ed Funcl Accounts
CPF Account refundable to UGC
DepositAccounts
Fixed Deposit in UGC RefunclableA/c
Maintenance Grant Accounts
Earmarked Fund Accounts
(including margin money)
1008s00
101731407
74496069 176227476
I 039954803
2155418063
63t3t7 3t96004183
t2744000
I 538 14s63
66 266281 6828924844
925500
9M29Mt29515075 il9944t36
r68024M819@t9769e
tjo!. 213223316
I 1700000
. 3260181
60s6;746229 6W\7WO1
Total (A) 10202065003 8324809204
Finance
contd....,
/4to-u't'..rtr."i-
(e)
TINIVERSITY OF DEI,}II
Amount in (
Schedules 6: CURREN'I ASSETS, LOANS, ADVANCES ETC' Current Year Previous Year
l].
2.
l.
Loan, Advances and others Assets
Staff Lo:rns:
(a) Feslival Advance
(b) Leirve Trlve I Concession
(c ) Meclical Reimbursement
(c1) House Builciing Advance
(e) Conveyance/Computer Advance
Advance and other amounts recoverable in cash or in
liind or for value to be received
(r) Pre-paid ExPenses
(ii) Delhi I'Jniversity Pension Account
(iir) DESU (SecuritY)
(iv) Delhi Unir, :ritY Press
(v) Sir Shankar Lai Chair in C[-remistry FtrndA/c
(vi) Other advances oil of Earmarked funds'
(vii) Other aclvanbes out of Maintenance Grant Accounts
(viii) ElectricitY DePosits
(i.x) TDS Receivable
3: Inconre accrued
a) On Investments from EarrnarkecVEnclor'vnrent Fut.td
b) lnterest accrtted ACBR/UGC Refundable A/c
82 l 37l
876t81:
565800
623t915
t168Gl\
548 16635
2980000
4195
t7395000
r 100000
i4s08 I 7544
4t8911428
20789700
fti768l
22g,l6Utl6
422141
125-\57
2874635
25M00
94U482
1971011
28808 164
2980000
dlL)5
1739s000
I 100000
I 879705345
320396226
20736900
52Ut0
208r9 l3 l0
24538,4
12t26909t1 2195401625'lbtal ( B )
t 44147 55914 I 08202 I 0830'total (A+ B )
ilt-r-'Ireasu rerL -.1, c'L'u*
2o,tt. nlei'(u r t\!p:r I )
( t0)
UNIVERSITY OF DEI,HI
Arnount in {
Schedules 7: GRAN'I'S\SUBSIDIES CurrentYear PreviousYear_-------.-.-.--
Grants receivecl from University Grants Commission 4377386000 32 I 0320000
,^L-l'"'t'"
)istt, nedistr(r t Fipll)
ilr,-'l'reaSu rer
(1 l)
UhITYERSITY OFDELHI
Amount in (
Sgttgdules 8. I Fees\Subscriptions CurrentYear Previous Year
Adinissiori fees -
Annual fees
University Enrolment fee ,_l
Tuition fee
Exarnination fee
Sports and Athletic Association fee
Migrationfee -
.'" ' .- I
Speeial ErtroknenVannual fee
Library fee
copputelfee
Provisional & M-isc.'cehifi cate
Entrance Exam Fees
Others .., : "
2830418t
43?8613
82130891'
12868131
672949789
t0116676
10989060
3t635010
' 308052
650663
. 2270W'98r360
, 68ss6586.
' tw23770'
259ffi568.
3,7253U
s2338898
2s4030s7
488791628.
7591899
8708200
- 2i74%U25
313277
ww23
105250
903000
0
' s38ut
Toetl 935019782' 647,806480
6t-::lrdrlI,
{ornTredsurei--
(12)
UNIVERSITY OT DELIII
SCI.IEDT]I,ES FORMTNG PART OF INCOME & EXPENDITURE FOR.I.HE YEAR ENDED 3I-3-20I4
Amount in T
Schedules 9 : Income from Royalty, publications etc, Current year Previous Year
Income from Publications 29223462 t4679481
Total 29223462 t467948t
L-.1. c'Uu*/sstt.
RJgis(a r (r'pr r)
ilf'n--'l'reasurer
(t 3)
UNIVERSITY OT'DELHI
Amount in (-----_--------:-
r^- r-4^-^d+tr-rnarr CurrentYear PreviousYearSchedules l0: InterestEarned
l) 0n Term DePosits
a) With Scheduled Banks
2) 0n Savings Accounts
a) With Scheduled Banks
3200'1914
r6093868
8630549
t2174975
Total48101842 20805524
L-'1. cl'u*
2;'1. *d*"{,r(rp:II)
(14)
TINIYERSITY OF DELIII
SCHEDULES FORMINGPART OFINCOME & EXPENDITURE }-OR
] THE YEAR ENDED 3I-3-20I4
Amount in {
Schedules ll : Otherlncome CurrentYear Previous Year
Health Centre Contributron
Leave Salary & Pension Contribution
Sale of Raddi\Auction of Obsolete items
License fee, Rent of Building etc
Sale of Tender forms
Others
2973442
n32s809
etrutqtsa2498
9944N
35n3759
30126922
9809391
1939227
9975947
43 t500
569017 t
Total 98617502 57913164
ilr*Treasurer
(1' It-F
:I
TINIVERSITY OF DELHI
ffi,qR BNDnU lt-r-zot+
Sderuu$llouaqc+Teaching staff
Non-Tedching staff
Lower Subtirdinate staff
Bonus
Deposit Link Insurance
CratuitY
Leave encashment
Pension
CPF Contribution
N PS Contribution
Leave Travel Concession
Honomrtum
Reimbursernent of Tnition fee
Meciical Re-imbursment
9639tu37'748441590
247',7483U
5M5466
17t658
I I8061055
78998837
6@@s897
s3328t3
20057',t50
32:133855
50793549
10071062
tC2495617
873M59t4
7050500y2
243338061
5485206
72C494
753245'l',l
38557574
572237868
5946,]65
t7522800
20986320
53 136590
9825n6
%8797A9
3049 I 1s893 2',719056696
Amount in {
Total - - -- -- - - -: --- "'- - " -' -
il*u-TrealsurerL-.1. c,ur
gst1. nJeis(artr{ryIt)
(16)
IINIVERSITY OFDELI{I
Amount in <
Schedules 13 : other Administrative Expenses current Year Previous Year'
Acaciemic Expenses 32501008 21563127
Arvards and schola.ships r\::ii', t,3;333i
tflJtrl:;ffii:':ffi.' $ozo245 13?04836
continge,cy i:;111;l ii;3il31Net-working exPenses
Conveyance ExPenses
Electricity & Water ExPenses
Examination ExPenses
Games & SPorts
Legal & Plot'essional
Meclicat ExPenses
Other ExPenses
Periodical & Journals
P()stage & TelePhone
Plinting anti StationerY
I{ent Rates & Taxcs
l{epair antl Mainteuance of Buitding
Repair antl Maintenanoe of Maohinery
Repair ancl Maintenance of Furniture
Repair anci lv{aintenance of Vehicle
Repair antl \4aintdnanoe of Laboratory
Travelling ExPenses
Ban[< Charges
-House KeePing ExPenses
M/o Latvns
Refuncl of fee
PropertY Tax
Seminar\SYmPos ia\WorkshoPs
Auclit Charges
Watch antl Warti SeLviccs
I-liring Charges
23285481938015
2729t18
247937 58
239908
36483218',47843211405872
38039 I I
327 1647 19
260152631)7707 4668962'.70?
5232704tt129,1'7987
55214637L)6067 56
4794 5688430215
127067520
55,119253t)676640579860
520 1084 I
5269 t 88
29253,\3'3 r r62638819799tl620
8 I 285781022927544233726
1257 195
4363 t 69!)
l0/10591632299635
462t33120860 I 82
22170724300920033801 l3
21901),1
I I 22885 I
302034l:ga t oo;
33 r 8453
I 47053 I
,7156468l'63 1894
43395 I
42360231
2 I 8049e
t7 fi625757 r007529-131Total
L-.1. c'L-'"
2sstt. nJsis(a r G*f:I I )
(t7)
I-INIYERSITY OF DELHI
Amount in t
Schedules 14 : Bxpenditure on Grants, Subsidies etc. Current Year Previous Year
Grants given to Institutions\Organizations :
(i) Grants to Halls & Hostels
(ii) Miscellaneous Grant
--i------------
Total
94724348 89480480
385720
94724348 89866200
l'-,1, c'L'u*
fstt. nJsis(ar(FitrII)
4rro-'frea'.su rer
',*
(18)
UNIVERSITY OF DELHI
Schedule 15:
1. Accounting Convention
Thefinancialstdtementsarepreparedonthebasisofhistoricalcostconveniicnand genera*y on the accrual ,"ifi;;;."""'titg unless otheruvise stated'
2. Revenue Recognition
2.1 Fee from students/ colleges'
accounted for on cash basis'interest on savings bank accounts arr';
2.2 lnterest on investments is accounted for on accrual basis.
3. Government Grants
3.1 Government/U'G'C' grants are accounted for on receipt basis'
3.2Totheextentutilizedtowardscapitalgxn;n{ture'PlanDevelopmentGrantreceived from the unir"rl:,tvtrants'commission
is transferred to the
CaPitalFund'
4' 'Jr::;:r"
". purchase. ?f :!:*i"rrs, srassware, pubrications, stationerv and
other stores is accounted for *';;;;ujexpenoituie in the year of purchase'
5. Fixed Assets
a)Fixedassetsarestatedatcostofacquisitionlessdepreciation.Fixedassetsreceived by the University *ii;;fi;y consiOuration has been capitalised in
the financial statement,,,,noiln,ii,"tuu i.e. t. one per asset.
b)Amountreceivedondisposaloffixedassetshasbeenaccountedforasincome in the lncom" A E*pliOitu'" Rt'o'nt anJ written down value of these
fixed assets has u""n *rittJn'"it it"* fi*"d ntiuit as well as Capital Fund
Account'
6. DePreciation
6'1 DePreciation is Provided on
ihu c'io'nce Note issued
lndia, at the following rates:
Written Down Value method as specified in
#,* i";r*i" ot Cr'"tered Accountants of
(le)
7
8.
S.No. Type of Assets
1 Building
2. Furniture & Fixture
3. Scientific Equipments
4. Computer including Printers, Softwares, UPS etc.
5. Library Books
Rate
5%
25%
40%
40%
50o/o
30o/o6. Buses, Vans etc.
7. Cars, Scooters 25o/o
8. Plant & Machinery including Air-conditioners,Generators, Fire Extinguishers', Telephone,Television sets, Photo copiers, Fax Machines,Water Coolers, Projectors etc. 20o/o
9. Musical lnstruments 507o
10. Sports EquiPments 50%
11 . lntangible Asset 25o/o
6.2 ln respect of additions to fixed assets during the year, depreciation is
provided for full year" ln respect of deductions from the fixed assets, no
depreciation is charged.
Retirement Benefits
Retirements benefits i.e. pension, gratuity and leave encashment are accounted
for on cash basis as University's pension liability like that of the Government is
not funded but follows the "Pay aS you go" system of meeting the annual
expenditure out of the annual revenue budget. Capitalized value of pension and
gratuity received from previous employers of those University employees, who
have been absorbed in the University, is credited to the other income of the
University.
Foreign Currency Transactions
Transactions denominated in foreign currency are accounted for at the exchange
rate prevailing at the date of payment/ realization.
lnvestments
All investments are valued at cost.
9.
(20)
10. Earmarked/ Endowment Funds
10.1 The income and expenditure of Earmarked/Endowment funds are
accounted for on cash basis. The balance of respective funds is carried
fonruard on the liability side of the Balance Sheet and is represented by
bank balance, advances and investment on the asset side of the Balance
Sheet.
10.2 Assets purchased/created out of Earmarked Funds (including Plan funds
released by the U.G.C.), where the ownership of the assets vests in the
University, are merged with the fixed assets of the University by debiting
respective fixed asset account and crediting Capital Fund account'
Depreciation is charged at the rates applicable to the respective assets.
10.3 Assets purchased out of Project funded by outside agencies remain the
property of the concerned funding agency till the project is closed' After
closure of the project, the project assets are merged with the FixedAssets
of the University at written down value by debiting respective Fixed Assets
account and crediting Capital Fund Account'
C,L'LI^-P"
nlLLtq-TreisurerOfficertrar
ffiin-l!)
1
I
(21)
Schedule 16 :Contingent Liabitities and Notes on Accounts
1. Contingent Liabilities
Variousclaimsfiledbypresent/formeremployeelo|theUniversityarependingbefore lndustriatrribunats ,no ti" H]g; il;i of Delhi. The quantum of claim is
not ascertainable'
2. Taxation
TheincomeoftheUniversityisexemptfromlncomeTaxundersectionl0(23C)(iiiab) of the t";;ir*nctigoi'.-NioirovisionforlncomeTaxistherefore
made
'in the accounts'
3. Salaries
TheexpenditureonsalaryisfortheperiodfromMarch20l3toFebruary2ol4.Noprovision.**,outowardssatarfforthemonthofMarch2ol4.
4. (a) Current Assets' Loans and Advances
lntheopinionofthemanagement,theCurrentAssets,LoansandAdvanceshaveavalueonrealizationintheordinarycourse,equalatleasttotheaggregateamounts shown in the Balance Sheet'
(b) Loans & Advances
TheLoans&AdvancesshownintheassetsideoftheBalancesheetdoesnotinclude, advances pertaining to p"iioo upto 31$ March 2006' are stilloutstanding
forfinalsettlement.Theseaov,nc"swerechargedtotherespectiveheadofaccount at the time of release of advance'
5. Admission Processing Charges (APC) Fund
Vide Executive Council Resotution No' 118 (31)
Admission Processing Charges (APC) fund
Maintenance Grant w'e'f '2013-14'
dated 25t03t2013 receiPts of
has now been merged with
6. Provident Fund Accounts
As the P rovide nt Fund Accou nts i nclu di n,q N Y P,:::i::i:n:#:i::3ffi :H?:ff l[:'#ffi:?:]th;+;;:tl*'"'L::,:')"j'"Y;liii?,X;[[:il:';3IJ::,[:T:"1';'"'U":;J[,,d;dj"r**::H]::il:: j:i"j'fi :;"i,T*['ru;ff !ffi i'i,]J"l::::{:^txli':l:*i'"""x1i#:fl
":'JJffiit i ;:?#: Jil" Jffi;,;;;; ;i F ; d Acco u nts h ave b e e n attached
to the UniversitY's Account'Q2)
7.
L
9.
Halls & Hostels/ Guest Houses
As Hall & Hostels are separate reporting entities, their accounts are preparedseparately from the University Accounts. However, a consolidated Receipts &Payments Account, consolidated lncome & Expenditure Account and a
consolidated Balance Sheet of all the Halls & Hostels and Guest Houses havebeen attached to the University'sAccount.
Delhi University Press
As University Press is a separate reporting entity, its accounts are preparedseparately and attached to the University's Account.
During the financial year, University has received the following assets as gift(without consideration) which is capitalized in the accounts at nominalvalue i.e.
{ One per assets:
Particular
BooksComputer
Furniture & FixtureScientific Equipment
Qtv.
3168 Nos.12 Nos.15 Nos.
1 No.
Amount Capitalized (in {)
3168/-12t-151-
1t-
10. 'CapitalWork in Progress'includes the amount paid by University till 31't March,2014 towards construction of the following projects:
11.
12.
(i) Construction of stadium for Common Wealth Games
(ii) Construction of 1500 seated Rajiv GandhiGirls Hostelfor under graduate and Post Graduatestudents at Dhaka North Campus
(iii) Construction of 70 'D' type of flats at Dhaka
(iv) Other Projects from Earmarked/Endowment Fund
Previous year figures have been regrouped wherever necessary.
Schedules 1 to 16 are annexed to and form an integralpart of the Balance Sheetas at 31't March 2014 and the lncome and Expenditure Account for the yearended on that date.
T 306.18,50.653
< 74,72,81,869
{ 8,38,20,926
< 17,14,69,263
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UNIVERSITY OIi DELIII
, PR9VTDENT riUND ACCOUN'I',
CONSOLIDATED INCOME & EXPENDITIJRE ACCOUNT FOR THE YEARENDED 31S,1{ARCH 2O14
Amount in (
(A) TNCOME Ctrrent Year20t3-t4
Previous Year
20t2-13
Interest realised during the year
Add ; Interest Accrued
Less : InterestAccrued for the year 201l- 12
&2012- l3 but lealised duringthe year 20 1 3- l 4
Adjustrnent relating to previous years
281511289
t7u34t99
45t945488
-r3084r016 32fiC/.472
32762
294623768
14683
'Iotal(A) 321t37234 294638451
(B) EXPENDITURE
Interest allorved to Subscribers
-- General Provident Fund-: Contributory Provident Fund-- New Pension Scheme
Bank Charges
2282fi0015635 l r80
2319
2U5&s06
26t6
268055414
5283
Total(B) 284567 t22 268060697
Balance treing excess of Income over expenditure,transferred to Inlerest Reserve Account (A-E) 36570112 26577754
fuf-r--TreasurerFinanci Officer
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UNIVERSITY PRESS
tsALANCE SHEET AS AT 31ST MARCI.I. 2014
Amount in {
FUNDS AND I,IABILITIES Current Year Previous Year
l. Capital
2. Current Liobililies :
(a) Deduction from Salary Bills(b) Bills Payable(c) Advance for work to be done(d) Inter Bank Transfer(e) Earnest Money
58837 I
898010
|24322130000
17395492
55500
209t288
838@8
103'1678
130000
17395492
55500
TOTAL 20191695 2 1s48606
ASSETS Current Year PreviousYear
I Machinery, Furniture & Equipments
2 Amount Receivable
3 Stock in Hturd(a) Raw Material(b) Finished Goods
4 Work in Progress
5 Cash in Bank6 Festival Advance7 Permanent Assets
8 Advances9. Fixed Depositl0 Accrued interest on FDR
487837
16144670
ll5328981535
799000
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1000
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:
557472
I 5754583
823887
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3678001
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UNIVERSITY OT DELIIIIIAI,I,S AND IIOSTEI,S
INCOME AND EXPI'NDUURT' ACCOI]NI'FORII]TIII YflAR IINDI'D 3IS'I MARCI'I 2OI'I
i\rnount in (
Particulars Current Year Frevious Y'ear
(A) Income
Grants/Subsidies
Fees/S ubscriptions
Income frorn Sales/Services
Interest Earned
Other lncorne
947 r4348
539488 r6
r 8888402
7'790405
10077679
89 I 96530
380353:5
20238953
53400 l7q244035
'lbtal(A) 1854 I 96s0 16205,1860
(B) Expenditure
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Depreciation
94270250
-s6 r80354
9557
7 1537,5.-l
86925971
43680840
5539
70..16189
'lbtal(B) r576t3915 1376585,15
Ercess of lncome over Expentliture/(Erpenditure over lncorne) (.'\-B) 27805735 243963 r 5
Balance being Surplus /(Deficit) carried to Capital liund 27805735 243963 I 5
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Separate Audit Report of the comptroller and Autritor General of India on theAccounts of university of Derii for the y*o. *"a"a 31 March 2014we have audited the attached Balance Sheet of University of Delhi as at 3 I March 2014,Income & Expenditure Account and Receipts & Payment" a"iornt fbr the yoar e.ded on thatdate'under Section 19 (2) of theconiptroller & Aucliior General,s (Duties. powers & conditionsof Service) Act, lgT l read with Secrion 39(1.) of the o.frri ririr"rsityAct, 1922. Thesefinancialstatements include the accounts of University of Delhi, U,iversity press, Halls ancl Hostels andl2 Maintained Institutions of these ac.ounts
"r rz i^tlt,;;;;;'*"." a,dited by,s. Approvectaccottnts of Deshbandhucollege were received only on z-lz-zoiianclauclit finding on its accountscor"rld not be included in this report These financial statements are the responsibility of theManagement of university of Deihi. our responsibility is to express an opinion on these financialstatements based on our auclit.
2' This Separate Audit Reporl contains the comments of the comptroller & Auclitor Generalof India (cAG) on the accottnting treatm*t ""tt;l;1.*".1'il""rassification, conformity withthe best accounting ptactices, accounting standards and dislclosure norms, etc. Audit observationson financial transactionsrvith regard to Jomplianc. *ifll flr" ia*,-Rules & Regulations (proprietyand Regularity) and efficiency-cum-performance aspects. etc., if any, are reported throLrghInspection Report/CAG,s Audit Reporls separately.'--r
---v' vrv''
3' we have conducted onr audit in accordance with aucliting standards generally accepted inIndia' These standards re.Quire that r've plan ancl perform the auiit to obtain reasonable assllranceaboutwhetherthe financiatstatemen,.'r." i.." i.o..m';;;;;,J,',i,rour"n ents. An audit ineludesexamining, on a test basis, evicrer.., ,-pp"nrrg irr" ,rr"rri; lr, discrosure in the financiarstatements' An audit also includet utr"riing ti. u."o,,,rting frin"ipl"s usecl ancl significantestimates made by management, as well as evaluating the iverall presentation of financialstatements. we berieve that our audit provid., u ,"uronibre basis for our opinion.4. Based on our audit, we report that:
i' we have obtained all the information and explanations, except those mentionecl in thisrepoft' wlrich to the best of our knowledge ura urli*i*rre necessary for the purposeof our audit.ii' 'The Balance Sheet, Iheome & Expenditure and R".rlpts & payments Account clealtwith by this report have been drawn up in the format prescribecl by the Government ofIndia, Ministry of Finance.iii. In our opinion, proper books of accotrnts and
maintained by the University of Delhi in so far assuch books.
iv. . We fufther reporl that:_
4.. Balance Sheet
A.1 Liabitities
other relevant records have beenit appears fiom our examination of
(33)
A.1.1 Earmarked/Endowment Fund (Schedule-2)-Rs' 1278'12 crore
TlrerewereclifferencesintlreclosingbalancesofEarmarliect/EnctolvmentFundandCash Boo[< as detailed below' (Amt. in
The difference need reconciliation'
B. Hatts & Hostels'Accounts
P.G. Men's Flostel
UniversityofDelhireceivedgrants-in-aidofRs'437.74crore(otttofwlrichRs.l04.crore were received in March 20 l4) from t* il::::q :f}n':^1t^tT:t:Pff::t#il tIJu:[J,"fi[:ili'Ji[]1il:xili;;;il: F 2o'.:A rt rracr an opening barance of Rs (-) 0 e
crore and generated its own receipts :t *t^l-li:::i:': ,:*::j:i"l amount of Rs' 540'l
casl.r boo[< of p.G. Men,s hostelhas not been providect-to audit. In the absence of wl
Receipts and PaymentsAccounts and Incom""Ie*ptnaiture forthe year2013-2014 could
M ai ntai nD#;ff,H;:;';ffi ?;;i;;il il*,; paft or the u n ive rs itv acco rdin g to its St
The Maintainecl tnstituiion, *"r" mainty finanlecl by gra.ts from UGc for maintenance ptl
be verified in audit'
C . Grants-in-aid
::;:,ilril;;;;r. iisso crore leaving a batance of Rs. 2 t.27 crore'!
Part-II
Maintainetl Institutions
1. IntroductorY
During 20t3-t4,the Universitv of Delhi n:1 l:.l"jll'l':]:::ll;::[ffiJ;fJ[,li:
Name of A/c /BankA/cNo.
Fel lowshiP/Scho tarshiP
Accotmts -C)ther Bodies ScholarshiP
29870',7'7.6924.tw
992.91.744Research Projects -
Research Scheme Account
298650(-)3.06,520
Other Earmarkqd -
NationalSeryice Scheme224,81,335
(34)
and for specific schernes/projects. The Institutions u'ere parlly financecl by the {Jniversity ofDelhiand parlly b1,the Union Gor ernment (IIinistrl'of Health and Family Welfare or Ministry ofAgriculture) and UGC. Other sources e-,f receipts of these institutions wers fees realised from
str"rdents. rent olthe bLritdings. r-e.-eipt. tiom auxiliary services. etc. The (Jniversity rvas ntaintaining
the follorr int l r Incli:::::.'i..
(i) Rarn Lal .{t:.,':,: t ..'iiege
(ii) Arr rL,i:.::i.: { ..ege t formerly known as Ram Lal Anand College (Evening)
ririi Di., S::.-::'- ,iege
l-' . ., :::-. -;r t urllege (Evening)
. '.:.r.:r.i.l Hottse
. i. rir ersity, College of Medical Sciences
t r ii,1 Deshbandhu College
1r iii) Ramanujan College
(x) Schoolof Open Learning
(x) KiroriMalCollege
(xi) Vallabhbhai PateI Chest Institute
(xii) Agricultural Economics Research Centre
(xiii) College of Vocational Studies
Z. Comment on Accounts
A. Non-provision for pension, gratrrity and leave encashment
(i) As per the Significant Accounting Policy of Agricultural Economics Research Centre
the retirernent benefits are provided on actuaI paid up basis. This accounting policy is incontravention of Accounting Standard 15 issued by the ICAI and Uniform Format of Accounts.
(iD Similarly School of Open Learning, Ramanujan College. College of Vocational Studies.
Dyal Singh College (Evening), Dyal Singh College (Day). Kirori Mal College. Miranda House
and Ram LalAnand College (Day) had neither disclosed any Accotu'tting Policy nor made any
provision for liability towards gratuity, pension and leave encashment of employees as per actuarial
valuation rvhich is not in accordance rvith the uniform format of accounts and AS- I 5.
3. Agrictrltural Economics Research Centre.
A. Balance Sheet
Liabilities
Current Liabilities antl Provisions (Schetlule 7)-Rs. 2,6,170
Liabilities & Assets of New Pension Scheme amounting to Rs. 4.89 lakh have not been
shown in the accounts resulting in understaternent of Current Liabitities and Current assets by
Rs. 4.89 lakh.
(35)
A.l.lCurrentLiatritities&Provisions(Scheclule-7).R.s.1.40crore
(i) The above includes interest income of Rs' 3 5 '5 8 lakh on investments of security Account
This amount should UJ rf,o*n as income in the Income and Expenditure Account as this is nol
refundable. This lias resultecl in unclerstat"*ent of income with conseqilent understatement o:
Capital Fund and overstatement of Current iiabitities & Provisions by R's' 35 '58 lakh'
A.Z Assets
^,2.1 Current Assets, Loans, Advances etc. (Schedule. ll)-Rs. 3.45 crore
Accnred interest of Rs. 42.59lakhon the investments of Rs' l0'00 crore (schedule 10) has no:
been shown in the accottnts resulting in ,',na""tutement of current Assets and capital Fund b}
Rs. 42,59 lalih.
5. DYal Singh College (DaY)
A.l Fixetl Assets (Schedule 8) Rs' l'48 crore
B. ReceiPts and PaYmentS Account
IntheReceipts&PaynrentsAccounttheClosingbankbalance.hasbeenshowna.Rs.18,88,216.30 whereas in the Balance Sheet -current Assets ' the bank balance has beer'
shown as Rs.22,g6,311.31. The difference "inr.3,98'095.01 is due to non-inclusion of the
transactions of Earmarked/Endowment FunJ in the Receipts & Payments Account' This ha-'
resulted in understatement of Receipts top"ning talance of ,Earmarked/Endowment
Funds
Rs" 3,g4,750.01 and interest income of EarmarkedTEndo*ment Funds Rs' 13'345) and Payments
(closing balance of Earmarhecl/Endowment Funds ) by Rs' 3'98'095'0 i '
4. -- Dayal Singh College (Evening)
A. Balance Sheet
A.l Liabilities
current Assets, Loans & Advances etc.(schedule 11) Rs. 65'55 crore
The amount of sec*rity deposit of Rs. 3.69 lakh paid by the colleg'e towards electricit-r
ThecollegereceivedgrantofRs.l32g'00lakhduringtheyears200B-09to20ll-l]uncleroBCexpansionprogramme.outofthisamount,*':,]:11|"klrwasincurredonpurclraseof fixecl assets such a9 computers, electrical appliances, equipm.ents, furniture and fixtures anc
library books during the yearsz0 12- I 3 to ZOii-t+ ' But the value of these assets has not been
capitalisecl rvhich has ,"rit*,l in understaten'r'ent of pixed Assets and overstatement of Expenditure
to that extent.
Similarly, capital expendittre on construction of building amounting to Rs' 43 5 '48 lakh
has neither been shown as advances nor as work-in progress resLrlting in understatment of
Assets and capital Fund by Rs, 435,4g rakh. The fact has n"itl.,"r been disclosed in the Notes on
Accottnts.
L.2
(30
connection has not been shown ttncler the current Assets (Schedule I I ) resulting in unclerstatmentof Current Assets & Capital Fund b_r Rs. j.69 lakh.
6. Kirori Mal Coilege
4.1.1 currenr Liabirities and provisions (Scherrure_7) _ Rs. g.10.60 lakhUnspent brlance c'igt'ant amounting to Rs. 907.45 lakh (plan: Rs.2g.2g lakh and NonPlan: Rs 8l9 1-lakhtrrhich*asrefunclabletotheUGChasnotbeenshorvnasliabilit,vb,r,the
college Ttris has restrlted in trnclerstatement of current Liabilit,v and oversttrtenrent of corpLrsFr.rnii br .. ri ;tfltount.
\ ' I ': L ':r bir ities fbr ex1;e,ses pa,r able amounting to Rs. 6.68 larrli were not made in tlie acc.rr'ts.Ti:s hls resttlted in understaternent of ctrrrent Llability ona ur",=rn,enrent of corpLrs FLrncl b-vRs. 6.68 lakh. '! vr vwrtrlr'
4.2 Assets
4.2.1 Fixed Assets (Schedule g)_ Rs. 20g.62 lak,h
(a) During the years 2008-0 9 to 201 I - I2, fixecl assers viz. additions to building. libr.ary boohs,firrniture and fixtttres ancl equiprnents rvofth Rs. 1264.73lakh were acquired out ofgrants receiveclunder oBC reservations' Hor'vever, this aclclition of fixed assets hacl not been capitalizecl. Thislrasresultedinttndet-statementofFixetiAssetsbyRs. 1264.T3lahhandCapital Fundbysarnean:ount' This was pointed out Iast year also but no action has been taken by the college.(b) capitalExpenditure of Rs i9.39lakh pertainingto liooks. Furniture& EqLriprnents wassltt'" tt in the accoLtnts as Revenue Expenclitu." r.r,,ltin! in unclerstatement of FixecJ Assets ancl(li,r'l,trs/Capital Funcl both by like amoirnt.
4.2.2 c*rrent Assets-r,o:rn and Acrvances (sch.il)-Rs.r9I9.40 rakhT'he college receiveci an amount of Rs. 150.00 lakh (Rs.75 lal<lr 20 12-13 ancll{s.75 lalih 2013-14)as-UGCNET and paid to Exam Coordinator as aclvance for conducting Net Exams and Educationofficer Exams' These advances were not sholvn in the accolrnts resulting in unilerstatement ofcurrent Assets as
'veil as current Liabirities by Rs. r 50.00 rakh.
B. Income ancl Expentliture Account
8.1 f ncome
B'I.1 Grants/subsidies (schetlure - 13) - Rs. 3439.g7 rakh
The above incluc{es aclvance grant of Rs.692.42lal<h received for the financial year2014-15 ' This has resttlted in overstatement of.lncome ,vith conseiuent overstatenrent of corpusFund and understatement of Crrrrent Liability by like amount. )
c' rncome & Expentriture Account of co*ege r{oster Ir,nclC.l. Income
Q7)
:"fl :::::','#:"":",1,:::ffi ili*ti*,'."-',ffi 3':T'*:Jffi :?3(i) The above includes advance
"tlt'"J"ll#;il;;seqtteutoverstatemen)'o , o-, s rni' n" *'l:';,oJi;f::1ffi;1ffi tii.'-'rno..ntir',nO unA ttnderstaten
Vattabhbhai Patel Chest Institute 1l
A. Balance Sheet
A.1 Assets
A.1.1. Fixed Assets , .'rqc caoital in nature has been o?"\*:"1:'?::[
Expenditure of Rs 6 46 rakh wI:c':;i:'-"JI"$illJi'llli';apitar Ftrnd bv
or r., ""'ul""*p e n clittue re s trlt i n g i n tt n cle rs
ets 'Rs. 2 crore of EalmaA'1'2
::ilI ::::: "l R'- i;.'1 i?l'T on rixed o'p"lll-lriii'"i."*'"*ent or c'
e "
o o * nl ni r t t *, :lj*i::il;^I il "T
jj;"":ilJ' #'Jl5 il' i ;iil " -
Assets and Liabilttt€S-Eat t*'""--
taldl'
Ram Lat Anancl.College (DaY)
A. Balance Sheet . r -^-.-innG (schetlure 7) - Rs' 154'20 lakh'
A.l currentr,iabitities andProvsions
(Sc f:.;1";,J[11:Hl?];,d,#i
A' 1 r**t***fu["i:*!.,11il**:::**".U:*::lTffi --- .,,^1-ar,rnstitutions(Mls) . ,.+Lacrverstatement
oI uut p"' nstitutions (MIs)
.,,r.;"1. these iGrants in aid and other receipts of Maintaintu'u*oun,.o
," lr .:ll;loo",i:Ir5i:::[::t] -
1f{*;l*f;*ffifit$;*";; ;n'}ffi ''at
the notice of the vtce--^".'^," -. ,k- R^[ar1ce Sl-reet, lncor
***]:ffi :[;tJtH,',1ikt53;1ii:^x'Ji"'"f;"mr*$xlii'i]i1;lliliExpenditure A.:"^:::"""" Ntrv'r'" - '
,. - +^ ,rre exolanation given to u?r$::r:T'i:::Htri**ul*i* l*#1;{$f''t,'.,;
[fi*fi******'***iiffi(38)
a' In so far as it relates to the Balance Sheet of the state of affairs of the University of Delhi as at jlMarch2}l4;and,
b' In so far as it relates to the In'on1e and Expendittire Accorir.rt of the surplus for the year e,clecl o, thatdate.
For and on behalfofth
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renr a i n i n g 8 ;;; #'|ffiil Lil,_l:,Hi:*t*:: :: t 3 _ t 4 m,rtrr e i nrerna r a ud ir o r
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r proper follow-up action was nof talcrstatutory auclir were ";;,-::l l-t.tal(en 1o get the audit ob. Jl" university .::T: ,,# 'i""" zoo:-lq ;;:,.::r?;;:'""' settred as 58 paras orThe year-wir. b,=ut _rp of this ,nroun,u.l",'o1e ls Amount R,year 1975_76 ont,n i ts o *h e,,,
" J, i1.1 1,i,
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lrorn various departments/
o Adequate conrror;:'",,::*: 'n"j" debts have ;;; ffi;;":t1 1n
collecting the revenues oroy o ii *i# ;j ff,:: l[ ff #l;ffi :t'l the Mainrai ;[ffi;::il:::::]:ilaccounts on time,prescri becr by o u.
rr' *' ,J#;:f,;ff1'il'ffi1iti'ffi 1'o' ""'0,,, u",r'll"?,n,,,,rounts as conrpared to dates
Autlited uptu81n.!or anrnaEJGG*lRamantUan C.ollege
S"l.o,t ot'Olr.n t_"r,, d- ---gA."",.rl,r Cril"g.
2A12.-13
2011_12
College of Vocurio*ErrG2011_12nuyut singn cJGilEuJIt20t1_12
2012-t3vutt,ot,t t,ui poilIiltlililil2012-13Deshbandhu C"f f"g"2012-13Dyat Singh Coil"g" 6;;
Mirancla House201t-12KiroriMalColle
Ranr LalAnancl College (Day)2012- 13 (Report ,uo. o*ait"d;
(4t)\
nut" of Submission of Account
M.I/College 10.7.l4
29.10.14
nurn t-ut Anand C (Eventn
,rllrbhbh"t P^1"1 9!gl Intthre
GffirteggGvenins) 03.9.l4
Anoroved accotlnts re
02'12't4EFeandhu College
Dq-l St.,gh College (Morning)22.10.t4
R,'ml-"ilt,uiTffi A-'alege(DaY)
3.
'
ge (DaY)' Mirantla House
' #;H;;;i of open Learning ^ion,ere in areas seen by audit'
. lil:"::,1'l':::'ff:'T:1Hi.:'li:adequate in areas seen bv audit
:"fi,::,,,1n:-1,Ii:i':ll"':"J'?"J'[vehiclesandplantanl jilt"Ili'l';illi::;
concructed au,ing['"1.,''io i:-'* I1,';:1t"",l3tii:|i3,'.tiffi,,i" -+r cottrd not
in the absen"t ot *r-r'itillhe figules *ltru,rO under jurisdia'on'oiuniversity of Delhi'
il.u.,',il' rhe certificale in respect:l ffiJ;iiJi'.ol-Ji'.B*T,T#,lll*Titi*ulrl*m'::1""""+l;Ts-"'l'.rls:'#,H:'1"'f l:HI' ilt*;;-& Fi*tut" and comPtrter and:
. IiruU n.$,:,**] :i:;fm#T^:"::Ttieted the phvsicar verincation upto
3I.03.2014'
Maintainedlnstitutionslh:n:lt]:?ofphysicalverif,rcationofassetsandbooksandpublicatior.r f
" fll"irri^i'"d tnstiiutions is as follows:-
(42)
1
-:..''id--
Sr. No. Ill: ,r rFM,i,t,i,;tnstitu fions rty.i"or@
F i-:I lrooks &?ublication
1 Ram LalAnunffiil2012_132. p"ffiffi
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2011_12J. March2014
-
2013_t4Had not b*r-conducted sincemception
4.
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College orvo"rtlllifzvtJ-14
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r As 0". u""o.o'ment of statutory tlues
outstandingrl:TrTr::ifrents over six months in respe* of sratutory crues wereMaintained Institutions
College of Vocational Studieso As per accounls. Rs 6 -11 t^r.t ,,
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UtUI'g'IRSiTY FRESS
BALANCE SHEET AS AT 31st MARCH 2015
l-/ {
FT.!NDS & LIABILITIES CURRENT YEAR PREVIOUS YEAR
1. Capital
2. Current l-iabilities :
(a) Deduction from Salary Bills
(b) Bills Payable(c) Advance for work to be done(d) lnter Bank Transfer(e) Loan from UFD(f) Earnest MoneY
R.upees4,046,372.00
942,058.003,565,340.00
130,000.0017,395,492.0010,000,000.00
50,500.00
Rupees588,371.00
898,010.001,124,322.00
130,000.0017,395,492.00
55,500"00
TOTAL 36,n29,762.00 20,191,695.00
ASSETS CURRENT YEAR PREVIOUS YEAR
1. IVachinery, Furniture & Equipments
2. Amount Receivable3. Stock In Hand(a) Raw Material(b) Finished Goods4. Work ln Progress5. Cash in Bank6" Festival Advance7. Permanent AssetsB" Advances
Rupees392,307.00
25,708,'i19.00
811,364.0025,405.00
1,277,0A0.007,730,739.00
. 4,400.001,000.00
179,428.00
Rupees487,837.04
16,144,67A.00
1 ,1 53,289.0081,535.00
799,000.001,364,664.00
1,700.001,000.00
158,000.00
TOTAL 36,129,762.00 20,191,695.00
r',-
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Separate Audit Report of the Comptnoller and Auditor General of India on the Accounts ofUniversity of Delhi for the year ended 31 March 20L5
We have audited the attached Balance Sheet of University of Deihi as at 31 March 201'5,
Income & Expenditure Account and Receipts & Payments Account for the year ended on that
date under Section 19(2) of the Comptroller & Auditor General's (Duties, Powers & Conditions
of Service) Act, 1g71 read with section 39(1) of the Delhi university Act No. vIII of 1922.
These financial statements include the accounts of University of Delhi, University Press, Halls
and Hostels and 13 Maintained Institutions. These financial statements are the responsibility ofthe Management of University of Delhi. Our responsibility is to express arl opinion on these
financial statements based on our audit.
Z. This Separate Audit Report contains the comments of the Comptroller & Auditor General
of India (CAGi on the accounting treatment only with regard to classification, conformity with
the best accounting practices, accounting standards and disclosure no[ns, etc. Audit
observations on financial transactions with regard to compliance with the Law, Rules &Regulations (pr.opriety and Regularity) and efficiency-cum-performance aspects, etc-, if any, are
,"por"d through Inspection Report/cAG',s Audit Reports separately.
3. We have conducted our audit in accordance with auditing standards generally accepted in
India. These standards require that we plan and perform the audit to obtain reasonable assurance
about whether the financial statements are free from material misstatements. An audit includes
examining, on a test basis, evidences supporting the amounts and disclosure in the financial
statements. An audit also includ.. u.r"rrirrg tf,e accounting principles used and significant
estimates made by management, as well as evaluating the overall presentation of financial
statements. We believe that our audit provides a reasonable basis for our opinion.
4. Based on our audit, we rePort that:
i. We have obtained all the information and explanations subject to matter reported in SAR
rvhich to the best of our knowledge anrl belief were necessary for the purpose of our audit,
ii. The Balance Sheet, trncome & Expenditure and Receipts & Payments Account dealt with
by this report have been drawn up in the fonnat prescribed by the Government of India, Ministry
of Human Resource DeveloPment'
iii. ln our opinion, proper books of accounts and other relevant records have been
maintained by th" univeisity of Deihi in so far as it appears from our exarnination of such
books.
iv. We further rePort that:-
A. Balance SheetA.1 Assets
current Assets, Loans, Advances (Schedule 7) - Rs. 1,027.45 crore
As per bank certihcate of Contractor Security Deposit Account (l{o. 10043546400) of
South Campus, accrued Interest was Rs. 0.45 lakh whereas in'the accounts it was shown as Rs'
Z.jB lakh.This resulted in overstaternent of Current Assets and Capital Fund by Rs. 2-33 lakh.
t1
ut/utra)Qatl.Ja'(-l{( L, lLr A a (r a' u 0 {' \}
B. General
Bank Reconciliation
The position of Banl$ Reconciliation Statements of the 20 ba* accounts of University ofDelhi as on 31't March 2015 is given in Annexure 1'
It can be seen from the annexrnre that an amount of Rs. 12.45 crote represents amount
debited by bank but not taken in cash book. This needs to be examined further and reconciled.
Simiiarly, an amount of Rs. 3.12 crore represents amount credited by bank but not taken
in cash book. Thus, amount of Rs. 3.12 ciote remained out of accounts'
An amount of Rs. 1.87 crore has been shown as cheques deposited in bank but not
credited by bank. These cases need investigation'
Similarly, an amognt of Rs. 53.96 lakh represents cheques issued but not encashed
ranging from January 2011 to December 2014. These cheques have now become time barred but
irave not been taken in the cash book and shown as liability.
Similarly Direct enkies of Rs. 9.28 crore found in cash book, but it was not found in
Bank Statement.
Due to non-reconciliation of these bank accounts audit could not verify the correctness of
these 20 bank accounts. Therefore, proper action needs to be taken at the earliest to reconcile the
same.
8.2 No provision was
University.
made on retirement benefits as per actuarial valuation by the
C. Halls & Hostels Aceounts
C.l Balance Sheet
C.1.1 Liabilities, Current Liabilities and provisions (Schedule 7)-Rs. L0.74 lakh -Aravali P.G. Ilostel
(South CamPus)
The above include an amount of Rs. 3.61 iakh realised from students on account of,,Hostel Development Fund". As the arnount is non-reflrndable, the same should have been
eiiher shown as 'Income' in ihe Inccme and Expenditure Account or under Earmarked Funds
instead of liabiiitY.
C.1.2 Assets
Fixed Assets-Rs. 2.52 crore
Out of ZZ Halls & Hostels, 4 hostels had charged less _ depreciation on fixed assets
amounting to Rs. 6.55 lakh instead of charging Rs. 9.84 lakh at the rates prescribed in lncome
Tax Act,lgot.fhi, resulted in understatement of Fixed Assets/Capital Fund and overstatement
of Expenditure bY Rs. 3.29 iakh'
International Student House for Women has charged excess depreciation amounting to
Rs.4,703.
fs
a)a/atl('11a a, (_t L/ a (t At r. 0 i/ \b
D. Halls & Hostels are not following the format of accounts prescribed for educational
institutes.
E. Grant-in-aid
University of Delhi received grants-in-aid of Rs. 457.98 crore (out of which Rs. 107.81
crore were received in March 2015) from the Ministry of Human Resource Development through
University Grant Commission during the year 2014-15. It had an opening balance of Pis.21.27
crore andgenerated its own receipts of Rs. 102.97 crore. Out of total amount of Rs' 582"22 crore,
it utilized F.:s. 527 .42 crore leaving a batrance of Rs. 54.80 crore'
Part-IlMaintained Institutions
A. Introductory
During ZOI4-15, the University of Delhi had 13 institutions (hereinafter referred to as
Maintained Institutions), which formed an integral part of the University according to itsStatutes. The Maintained Institutions were mainly financed by grants from UGC for
maintenance purposes and for specific schemes/projects. The Institutions were partly financed
by the Univeisity of Delhi and partly by the Union Government (Ministry of Health and Family
Welfare or Ministry of Agriculture) and UGC. Other sources of receipts of these institutions
were fees realised from students, rent of the buildings, receipts from auxiliary services, etc. The
IJniversity was maintaining the following 13 Institutions:
(0 Ram Lal Anand College (DaY)
(ii) Aryabhatta Coilege (formerly known as Ram Lal Anand College (Evening)
(iii) Dyal Singh College (Morning)
(i") Dyal Singh College (Evening)
(") Miranda House
(ui) University College of Medical Sciences
(vii) DeshbandhuCollege
(viii) RamanujanCollege
(ix) School of OPen Learning
(x) Kilori Mal College
(x0 Vallabhbhai Patel Chest lnstitute
(xii) Agricultural Economics Research Centre
(xiii) College of Vocational Studies
B. Comment on Accounts
Non-provision for pension, gratuity and leave encashment
(i) As per the Significant Accounting Policy of Agricultural Economics Research Centre &
Deshbandhu CollegJ the retirement benefits are provided on actual paid up basis' This
{1
rUetUrUa'Qa'a'a{.taa rlal./{
accounting policy is in contravention of Accounting Standard 15 issued by the ICAI and
Uniform Format of Accounts.
(ii) Similarly School of Open Learning, Ramanujan College, College of Vocational Studies,
Dyal Singh Coiege (Evening), Dyai Singh College (Da$, Kirori Mal Coliege, Miranda House,
University College of Medical Sciences and Ram Lal Anand College (Da, had neither
disclosod any Accounting Policy nor made any provision for liability towards gratuity, pension
and leave encashment of employees a.s per actuarial valuation which is not in accordance with
the lJniform Format of Accounts and AS-15.
1. Agricultural Economics Research Centre
A. Balance Sheet
A.1 Liabilities
Current Liabilities and Provisions (Schedule 3)-Rs' 55,538
The above does not include unutilised plan grant of Rs. 35.39 lakh resulting in
understatement of Current Liabilities and overstatement of Corpus/Capital Fund by Rs. 35.39
lakh.
B. Receipts and PaYments Account
ln the Receipts & Payments Account the closing bank balance has been shown as
Rs. 0.33 lakh whereas in the Balance Sheet *Cr-rrent Assets, the bank balance has been shown as
Rs.13.19 lakh. The difference of Rs. 12.86lak}- is due to non-inclusion of the transactions of
Earmarked,/Endowment Fund in the Receipts & Payments Accounts. This ha^s resulted in
understatement of Receipts (opening balance of Earmarked/Endowment Funds Rs. 3.98 lakh,
income from investment r"uA. from funds Rs. 8.52 lakh and interest income of
Earmarked.IEndowment Funds Rs.0.36 lakh) and Payrnents (closing balance of
Earmarked/Endowment Funds) by Rs' 12'86 lakh'
2" College of Vocational Studies
A. Balance Sheet
A.1 Liabilities
current Liabilities an<I Provisions (schedule 7)-Rs. 18.23 crore
The above do not include unspent grant-in-aid of Rs. 15.10 crore resulting
understatement of Current Liabilities & Provision and overstatement of Corpus/Capital Fund
Rs. 15.10 crore"
L.2 Assets
Fixed Assets (Schedule 8)-Rs' 1'76 crore
Out of Rs. 53l.O01akh released by Delhi University as non-recurring grant for expansion
of infiastructure relating to OBC reservation during September 2008 to October 2011, the School
incurred an expenditurJ of Rs. 81.64 lakh during 2Ol4-15 flor construction of double story pre-
fabricated struit,re for additional class-rooms. The expenditure has been shown under schedule-
7 Uy ,"ar";ng 'Building Fund Grant (oBC)' instead of showing it in Schedule-8 under the head
1L/ 1) \,
1n
by
6a
t auoa,oa'o a oa- CaOOo<ra,tt,
,,B-Capital works in-progress". This has resulted in understatement of Fixed Assets- works in
progress and understatement of capital Fund by Rs. 81.64 lakh.
B. General
8.L The college received grants-in-aid of Rs. t849.49lakh from UGC under Maintenance
Grants whereas it had shown-Rs. 1849.64lakh in Schedule-l3" Necessary correction in this
regard may be carried in Schedule 13'
8"2 The coilege received grants-in-aid of Rs. 284'84lakh from UGC under OBC Grant
whereas it had ,rro* Rs. 2g4.6q rakh in sche<1u1e-13. Necessary correction in this regard may
be carried out in Schedule 13.
8.3 The opening balance and closing balance of Student Society A/c (canara Bank s'B' A/c
No. 17153) wherein Rs. 202.86 lakh and Rs" 369.13 lakh respectively were lying has not been
shown in the Receipt and Payment Accounts'
8.4 The opening and ciosing balance of Security Nc (CanataBank s'B' A/c No' 17154) Rs'
5.92 l*h and Rs. ArtZ t"rrniespectively has not been shown in the Receipt and Paymeot
Acoounts.
B.5 The unspent grant of Rs. 6g2.941akh for the year 2ol3-14 which was refirndable to UGC
had been carried forward in the year 2i,14-15. Th; permission to carry forward the unspent
balanceofgrantfrompreviousyearhasnotbeenfumishedtoaudit.
8.6 Scrutiny of banks reconciliation statements as on 31st rnarch 2015 revealed the following
irregularities:-
In cases where the CfequesiDD have been issued and not presented for paynent & have
become time-barred, should be written back & shown as liability in the Accounts'
In cases where cheques have been deposited in bank but' credit, ":. gi":1ly bank and
amount debited by bank ,"Ld to be investigated & pursued with the banks to prevent chances of
lraud & misaPProPriation'
(Rs.In lakh)
Name of Saving BankAccoqg!St"a""t Socities - A/c No' - 17153
Aplil2012 to December201,4
Ct "q* tt*ta but not Presented for
October 2014Ch"q""/DD d.eosited but not credited
into account.Iuly 2A09 to October7014
De.bited bY Bank
Savine BeuklJc No. -17149Iune 2012 to December
2014Ch"q* ttt*d but not Presented for
November 2009
March 2013Debited bY bank
March 20ll to
December 2014eG*"r, *n*-ed but not credited
at
OU(.Jut-)lJtu1,rolf,(. 1tl a., ( aJll
Kirori Mal College
Balance Sheet
Assets
Fixed Assets (Schedule-4)-Rs. 2.50 crore
During the years 2008-09 to 20ll-12, frued assets viz. additions to building, librarybooks, fumiture and fixtures and equipments worth Fis. 1264.73lakh were acquired out of grants
received under OBC reservations. However, this addition of fixed assets had not been
capitalized. This has resulted in under-statement of Fixed Assets by Rs. L264.73 iakh and CapitalFund by same amount. This was pointed out repeatedly frorn the 201 t-12 year but no action has
been taken by the college.
B. Balance sheet of College Hostel Fund
8.1 l-iabilities
Current Liabilities & Provision (Schedule 3)- Rs. 17-89lakh
The above do not include unspent grant-in-aid of Rs. 40.19 lakh resulting
understatement of Current Liabilities & Provision and overstatement of Corpus/Capital Fund
Rs. 40.19lakh.
8.2 Assets
Fixed Assets (Schedule-4)
The hostel has various fixed assets like fuiniture & fixtures, kitchen equipments and
utensils, computer/laptop and LCD and office equipments which were not shown in the accounts.
This has resulted in understatement of Assets and Capital Fund both by that amount. (Amount
could not be furnished by the Hostel.) This was pointed out repeatedly from the 2012^13 year but
no action has been taken by the college.
C" General
In schedule 3 Current Liabilities and Provision an atnount of Rs.150 lakh received as
advance for UGC-NET exam and paid to Exam Coordinator in the year 2012-13 aa'Ld 2013-14
has been depicted as liabilities but this amount has not been settled so far-
4. R.ann La[ Anand Coilege @aY)
A. Baiance Sheet
A.1 Liabilities
current Liabilities and Provisions (schedule 3) - Rs. 1.25 crore
The above do not inciude unutilised Non-Plan grant of Rs. 724.36 lakh resulting in
understatement of Current Liabilities and overstatement of Corpus/Capital Fund by the same
amount.
L) tt
3.
A.
A.1
inby
€t-
IFixed Assets (Schedule-4)-Rs. 88.56 lakh
The above do not include assets purchased amounting to Rs. 7.28 lal$ during the year2014-1s.This resulted in understatement of Fixed Assets and Capital Fund by the same amount.
5. {Jniversity College of Medical Science
A. Balance Sheet
A"1 Liabilities
A.1.1 Sponsored Projects (Schedule 3A)-Rs. 3.L6 crore
I.he above inciude minus balance oi R.s"2.97 iakh in respect of Ministry of ExternalAffairs for Training Prograrnme (South Afriean Students-Research Ce11). This has resulted inunderstatement of Sponsored Project and Current Assets by Rs. 2.97 lal<h.
A.1.2 Current Liabilities & Provisions (Schedule 3)- Rs. 57.44lal<h
The above does not include unutilised grants of Rs. 3399.85lakh (Plan: Rs.2687.65 lakh,Non-Plan: Rs. 478.12lakh and OBC: Rs. 233.48 lakh) resulting in understatement of CurrentLiabilities and overstatement of Capital Fund by the same amount"
B. General
8.1. Difference in bank balances (Hostel Maintenance Account)
Ther:e were differences in opening and ciosing balance of hostel maintenance account as
given below:-
(In Rupees)
Opening balance as
on 01.04.14Closing balance as
on 31.3.15
As oer alnual accounts 1.02,27.952.00 1,01,99,420.00
As per cash book 1.03,51,86i.97 1,04,79,807.57
Diflerence t.n.949.97 2,80,387.51
Due to difference in balances the authenticity of these balances could not be verified inaudit.
It was also observed that the closing balances of cash books were written with pencil onlyand were not certified by the competent authority.
8.2 Bank Reconciliation Statement
As per Bank Reconciliation Statement of bank account no" 3009101051010 (Hostel
Maintenance Account), cheques amounting to Rs. 1.72 lakh pertaining to December 2009 to
Septenrber 2Ol4 have become time-barred- This should be retumed back and shown as liabilitiesin the accounts. Furlher cheques/cash worlh Rs. 76258 deposited during October 1988 to
October 2013 were not credited by bank. Steps rnay be taken to rectify these deficiencies in the
bank reconciiiation.
{3
-\lUllrtLtltLl. lL( Lt( <'L, ltaJ? lt1)arUtrD
5.
A.
4.1
Dyal Singh College (Morning)
Balance Sheet
Liabilities
A.1.1 Current Liabilities & Provision
The above do not include unutilised Maintenance grant of Rs. 899.64 lakh. This has
resulted in understatement of Current Liabilities & Provisions and overstatement of Capital Fund
by Rs" 899.64 lakh.
4.2 Assets
A.2.1 Fixed Assets (Schedule 8)-Rs" 3603.98 crore
The college had created assets of Rs. 1.30 lakh during 2014-15 out of grant received
under OBC expansion programrne during 2008-09 to 20li-12, but the same had not been
capitafized". This resulted in understatement of Fixed Assets and overstatement of Expenditure byRs. 1.301akh
Similarly capital expenditure on construction of building amounting to Rs.435.48 lakh
has neither been shown as advances nor as work-in progress resulting in understatement ofAssets and Capital Fund by Rs. 435.48 lakh. The fact has not been disclosed in the Notes on
Accounts.
A.2.2. Loans, Advances & Deposits etc. (Schedule 8)-Rs. 0.56 crore
The above do not include security deposit of Rs. 3.69 lakh paid by the college towards
electricity connection. This resulted in understatement of Current Assets as well as Capital Fund
by Rs. 3.69 lakh.
B. General
B.I The figures of GPF and CPF subscription, college contribution of CFF, withdrawals from
GpFiCPF for the year 2014-15 could not be verified fiom the broadsheet as broadsheet had been
maintained till 2013-14 onlY.
8.2 Bank Reconciliation Statement
There were differences in the balances shown in the books and as per bank certificate in
four accounts as detailed below:-
Amount in Rs.
Account no. Balance as on 31.3.2015
as per BRSBalance as on31.3.2015 as per bankcertificate'
Difference (inRupees)
66013734119 18.7s.44,986.rs 18.64.82.765.00 10.62.221.15
66A13134629 205266.00 2.00,544.00 4,722
s6121004001 4.24.07,020.06 4,24,06,920.06 100
6613134191 3,21,97,261.30 3.22.14,236.30 -2297s
Steps rray be taken to reconcile the above drfferences'
6"lt
t----I-I--r-
, 1-, a) r_
A.1.1
11 L, a-, A, L ? lJ a1 <r 1L, at at Au (, (,
7.
A.
4.1
Miranda House
Balance Sheet
Liabilities
Current Liabilites & Provisions (Schedule 3)- R.s.12.27 crore
The above do not include unutilised Non-Plan grant-in-aid of Rs. 995.l9lakh resulting inunderstatement of Current Liabilities & Provisions and overstatement of Capital Fund by Rs"995"19lakh.
4.2 Assets
A"2"1 Loans, Advanees & Deposits (Schedule 8)-Rs" 5.03 crore
The above includes Rs. 5.14 crore under the head "Advances recoverable from others"but the sarne could not be kaced in trial balance.
B. General
8"1 The College had received a Non Pian grant of Rs. 4789.87 lakh, out of which an amduntof Rs. 382.68 lakh was inadvertently depicted as Plan grant in the accounts and the expenditurervas also booked accordingly. This incorrect depiction has resulted into following disclepanciesin the accounts:
(i) In Schedule 10 Plan grant and Non-Plan grant has been shown as Rs. 490.164407.j,9 lakh whereas it shouid be 107.48 lakh (Rs.i03.75 lakh received during the3.73 lakh of adjustment from Student Fund) and Rs. 4789.87lakh respectively.
(ii) As per Schedule 10 the Plan expenditure is Rs. 258.77 lakh whereas it should be R.s.
34.76 lakh. Nol-Pl an expendihre of Rs. 224.01 lakh was booked under p)an expenditure.
Similarly the Non-Plan expenditure in Schedule 10 has been taken as R.s" 362A.51lakh whereas
the correct figure is Rs. 3844.52 iakh.
(iii) There should be unspent balance of Plan grant as Rs. 718.38 lakh and Non-Plan grant
unspent balance should be Rs. 995.19lakh. Thus overall unspent grant balance is Rs. \113.57
lakh. Rectification must be carried out in unspent balances of respective grants in Schedule 10 &Schedule 3C.
(ir) As furnished to audit par[, the opening balance of Non-Plan gratrt as on ii4i2014 is Rs.
49"E4 lakh but the same has not been taken in Schedule 10.
B.Z As per Income and Expenditure account there was a surplus of Rs. 12.A7 cr*re out ofrvhich Rs. 4.31 crore has been transferred to Building Fund (unutiiized Plan grant)" However the
addition to unutilized plan grant has been done only for Rs. 3"68 crore. The difference of Rs"
0.63 crore needs to be clarified/rectified.
8.3 In lncome and Expenditure Accourt the entire grant received during the year has been
taken whereas only the revenue grant i.e grant-in-aid utilised for revenue expenditure shouid
have been taken. Incorrect exhitrition resulted in excess exhrbition of griurilsurplus of F(s. 21.37
lakh in ihe Income & Expenditure Account-
lakh and Rs.year and R-s.
Cg
(| t, U rl, U U It U 1,, w O Q a' u at 1t ar lt 1r' 1' 1't i' (r b
8. School of OPen Learning
A.1 General
As per Significant Accounting Policy No. 6, the income and expenditure of
earmarted/endowment funds are accounted on cash basis. It is however, observed that the
income on investments has been accounted on accrued basis. Thus, accounting policy needs to
be modified accordinglY
A2 The SOL is maintaining four bank accounts for various earmarked/endowment funds.
Scrutiny of cash books revealed differences between the bank balance as on 3 1 '03.201 5 shown in
annual account as well as in sash books. The details are given below:
Audit obseryed that the differences were due to amount receivable from main account but
not transferred as of 31 March 2015 in the respective cash books. The closing balances of bank
accounts should be shown as per cash books in arrnual accounts and the amount
."""i*ur+ayable should be depicted only in the bank reconciliation statement'
g. Vatlabhbhai Patel Chest Institute
A. Balance Sheet
A.i Assets
A.1.1 Fixed Assets (Schedule 4)
was revenue in nature has been
overstatement of Fixed Assets &i) Expenditure of Rs. 7.03 lakh paid to DAVP which
booked ln ttre accounts as capital expenditure resulting in
Capital Fund bY Rs. 7.03 lakh'
ii) During the year 2013-14 expenditure of Rs. 6'46 lakh which was capital in nature
been bookea u. ,"r"r* expenditure in the accounts. This was pointed out in the previous
audit reporl but no rectification has been done in the accounts'
hadyear
(In rupees)
S. No. Bank accountno.
Name of earmarkedfund/endowmentfund
Closingbalance as
per cashbook
Closingbalance as
per annualaccount
Difference
1 1085 1301380 Student Aid Fund,
North Campus
2s,83,881 5,A4,846 20,79,035
2 1085 1301404 General AmenitiesFund. North CamPus
75,74,121 16,34,021 59,40,100
J 1 085 1 301448 Library SecuritY,
North Campus
5,44,864 5,43,864 1,000
4. 1 085 1 301 379 Development Fund,
North Campus
1,61,76,953 1,02,36,853 59,40,100
B. General
(:4
' (., a) 1t tlJ lL, 1J 11 1J 1, Lt <J ll <) lU a-, i l, at 1t llJ n (l t
ts.tr Schedule 7 'Other Curent Liabilities' include an amount of R.s. 7.60 lakh shown as
remittance from Non-Plan to Plan. No explanation about the nature of this liability which relatesto year 1990 was given to audit. The audit is therefore not able to veriff the correctness of thisIiability.
8.2 Fixed Assets Register was not maintained in the Fonnat as prescribed in GFR Form 40 as
per rule 190(2) of GFRs. The register did not show the details such as the date of purchase,
particulars ofassets, particular of,suppliers, cost ofassets, location ofassets etc.
10" Dyat Singh Coltege @vening)A. Balance Sheet
A.1 Liabilities
A.1.1 Current Liabilities & Provisions (Schedule - 3)
The above do not include unutilised Non-Plan grant-in-aid of Rs. 169.10 lakh resulting inunderstateinent of Current Liabilities & Provisions and overstatement of Capital Fund by Rs.
169.10lakh.
B. General
B.L During the year college received OBC-grant (Non-Plan) of Rs. 111.98 lakh but the
transactions of OBC grant has not been routed through Incomo & Expenditure account. This has
resulted in understatement of Income & Expenditure by Rs. 70.53Lak}r (grant-in-aid to the extent
utilised for revenue expenditure).
B"Z . Scrutiny of banks reconciliation statements as on 31st march 2015 revealed the following
irregularities:-
sl.No.
Bank account No. Arnount(Rs.)
Feriod since whenoutstanding
1. Collese - A"/c No. 026501000021899Cheque issued but not presented in bank 93.000 l'l .1.2014 to 1 8.9.2014
1 Salary Saving Bank Nc No'02650I 000021900Cheque issued but not presented in bank 1,420 I.lL.20l4 to
31.t2.2014
-) Maintcn ance Account 026501 00002L904
Cheque issued but not presented in bank 74,188 t4.8.2At4 b 2.12.2014
As the above cheques amounting to Rs. 1,68,608 have become time-barred these should
be written back and shown as liabilities in the accounts'
11. Aryabhatta College
A. Balance Sheet
A.1 LiabilitiesA.1.1 Earmarhed/Endowment Funds (Scheduie 2)
Accrued interest of Rs. 91.94 lakh on the investments of Rs. 540.97 lakh of Earmarked
F'und (in Schedule 5) has not been shown in the accounts'
4t
Grua,)atua)eoluluoO( 1.t tu Q 1/ lr 1t 1/ <) L, 1., '.}
Further the college has made investments of Rs. 358.93 lakh from the OBC fund but thesame has not been disclosed as investment in Schedule 5 .It has been shown as cash and balancesin Schedule 7 and Schedule 2"The accrued interest eamed on OBC investment for Rs. 4.34Lalrhwas also not shown in the accounts
The above has resulted in understatement of assets and liabilities of Earmarked Funds byRs. 96.28lakh.
A.t.z Current Liabilities & Provisions (Schedule 3)- Rs.14.88 crore
The above do not include unutilized Non-Plan grant-in-aid of Rs. 532.081akh resulting inunderstatement of Current Liabrlities & Provisions and overstatement of Capital Fund by Rs"
532.08 lakh
B. Income & Expenditure Account
8.1 Income
B.1.1 Grants/Subsidies (Schedule 10) - Rs. 15.1,7 crore
The above do not include plan $ant-in-aid of Rs. 3.86 lakh (lnnovation Project Rs. 1 lakhand Research Project Rs. 2.86 lakh) received during the year. Further the expenditure of Rs. 4:81
lakh incurred out of these grants has not been shown as expenditure in the Income & Expenditure
Account This resulted in understatement of income by Rs. 3.86 lakh and expenditure by Rs. 4.81
lakh during the year 2014-15.
The transactions of these grants should be either routed through fncome & Expenditure
Account or shown in the schedule of Earmarked Funds.
C" Balance Sheet of Provident Fund Account
C.l AssetsThe accrued interest of Rs. 1 15.07 lakh on investment of GPF of Rs. 667 .80 lakh has not
been taken in the accounts. This resulted into understatement of Current Assets and Liabilities by
Rs. 115.07 lakh.
D. General
As per the Schedule 5-Investmenst of Earmarked/Endowment Fund there is investment ofRs. 13,it,700 of Medical Fund but in the Scheduie 2 of Earmarked Funds the liabilities and
assets of lv{edical Fund has beeu shown as }'lL. This needs to be rectified.
L2. Deshbandhu College
A. Balance Sheet
A.1 Liabilities
A.1.1 Current Liabilities & Provisions (scdedule-7)-Rs. L4.31 crore
The above do not include unutilized Non-Plan grant-in-aid of Rs. 686.29lakh resulting in
understatement of Current Liabilities & Provisions and overstatement of Capital Fund by Rs.
686.29lak,h.
A.2 Assets
68
(rUUoeeOlrtl.t1/OlJ( O 1/ O A (r <-/ 1) Q It Lt 'f
A.Z.L trnvestments from Earmarked Funds (Schedule 9) - Rs. 44.24 crore
The above includes Provident Fund Investment/Assets of Rs.3989.57 lakhwhereas as perthe records of investment it was Fis. 3644.26lakh leaving a difference of Rs. 345.31 lakh. Thefigure of difference represented accrued income on investments of Rs. 332.82 lakh and cash atbank of Rs.12.49 lakh. This resulted in overstatement of Investments and understatement ofCurrent Assets by Rs. 345.31 lakh.
B" General
8.1 Certificate of closing balance at the end of each month was not found recorded in thecash book. The closing figures in some heads in the cash book and the ledgers were foundrecorderl with pcircil. Thus, audit could not verify the authenticilv of these figures.
8.2 As per significant aecounting poiicy no" 1, the acccunts have been prepared on accruaibasis, but as per the Accounts, it has been prepared on cash basis.
Grants in aid and other receipts of Maintained Institutions CNIIs)
The grdnt-in-aid of the MIs and other receipts amounted to Rs.514.10 crore against whichthese MIs utilised Rs. 391.40 crore leaving a balance of Rs.122.70 crore. (Details in Arrrexure 3
enclosed).
Management letter: Deficiencies which have not been included in the Audit Reporl have been
brought to the notice of the Vice-Chancellor, University of Delhi through a management letterissued separately for remedial lcorrective 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 explanation given
to us, the said financial statements, read together with the Accounting Policies and Notes on
Accounts, and subject to the significant matters stated atrove and other matters mentioned inAnnexure 2 to this Audit Repofi, give a true and fair view in conformity with accounting
principles generally accepted in India:
a. ln so far as it relates to the Balance Sheet of the state of affairs of the University of Delhi
as at 31 March 2015; and
b t1 so iar as it relates io the lnccm.e and Expenditure Account of the surplus for the year
ended on that date. i
For and on behalf of the,C & AG of India
Place: New Delhi
Date: \*l'z 2-d:^C
.r.'\ :
\i .,.
Director General of Audit
Central Expenditure
67
t,t (, .J 1a/ aJ U lJ 1,, U tt tU U (t U 1, a) L, 1L W 11 1.., <, It
Annexure-1
5
Figure in Rupees
st.No"
Name of Unit Chequesissued but. notencashed
ChequeslDDsdeposited butnot credited
by Bank
Amountdebited bybank trut nottaken in CashBook
Arnount creditedby Bank rr'ut nottaken in Cash
Book
North Campus1 DU Seminar
Summer lnstituteNc fi851298707
1,36,821(L6 cases)
1986-8l to Sep2004
Z, CEME,tsIOOIVENc fi851298672
28,500(2 cases)
Jun-Jul 2014
3, Plaa Arc10851295376
4,67,157(36 cases)Jan 13 to
Dec i4
5,20.961 30,1 1,1 59 n.43,998
4. VC Relief FundNc No.1 085 1298458
95,000
5" GPF AccountDU-108s129843s
51,790(1 case)
Oct 2014)
92,226(3 cases)
March 12 to
February 15
6. CPF AccountDU-1085i2984s7
6,86,195(1 cases)
Q.3.ts)
6,655
7. MG- I'tA/c 10E51295321
14,20,66r(54 cases)(Mar 07 toMarch 14)
2,10,619(15 cases)
(March 2015)
73,347(14 cases)
Q.Jov 12 to Feb13)
13,52,338
8" Medical A/CI 085 1 300603
s89 10
9. MG_IIiNc No.10851295343
5,97,041(5 cases
March 20i5)
4,75,807(3 cases)
(Jan 15 to Mar15)
6,92,099(13 cases)
(lv{arch 15)
10. GF SavingAlc 1A85098934
1,26,55,315 2,23,90,443
11. Finance BranchirI rii)
9l^248
Tb
(.) (J. 1r A Q Q l.t 1t 1/ 1! L) 1-1 (t A lt lt <t 1.t <t lt 1-, 14 (r t
st.I{o.
Name of Unit Chequesissued but
notencashed
ChequeslDDsdeposited butnot credited
by Bank
Amountdebited bybank but nottaken in CashBook
Amount creditedby Bank but not
taken in CashBooh
A/c 10851299303
t2. Finance Branchm(ii)Nc 10851298593
2,15,498 94,397
13. Finance Branchu(ii)Nc 10851299052
2,81,500 27,000(April2008)
27.74,854 1.52.65"075 2.59"s0.756 39.36.000
Cheques/DDsdeposited butnot crcdited
by Bank
Amountdebited bybank butnot takenin CashBook
Amountcreditedby Bankbut nottaken in
Cash Book
Direct entriesfound in cashbook but notfound in bank
statement
South CamPus Chequesissuedbut not
encashed
14" Plan AccountNo.10043546727
3,00,366(11
cases)(March
l1 to Dec14)
11,70,310(51 cases)
20,98,816(10 cases)
70,92,153(4 cases)
l5 Misc A/csNo.10043546738
1,35,980(1e
cases)
Jan 11 to
. Dec 14)
28,05,016(9 cases)
2,24,6L0(39 cases)
93,43,517(30 cases)
9,65,L9,477(686 cases)
7,57,66,313(1 54 cases)
9,17,52,60316. Research Project
A.IC
No.10043s46386
25,7'1,778(47
cases)(Sept 13
to Dec14)
5,82,16',/(8 cases)
11. Library SecuritY
A/ct0043s4625.t
63,500
18. ContractSecurity NcI 0043546400
8,359 1 0,1 36
at
Lit{
19" UGCFellowship10043s452s8
4,531(9 cases)
5,,586
20. CSIRFellowship1004354s269
43,404(4 cases)
5,331(10 cases)
3L,2L.028 33,95,537 9.85.24.259 2.72.L8"842 t9.28.50.942
Grand Total 53.95.882 1.86.60.612 1244750t5 3"1t.54.842 t9.28.50.942
Y)-
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,dnnexure-2
Adequacy of internal audit system
The Internal Audit Wing has been functioning in the University.
During the year, 20 units were planned for audit out of which 9 units were audited.
189 paras were outstanding as on 31.3.2015.
Out of 13 maintained institutions only 2 were audited during 2014-15 and the internalaudit of remaining 11 maintained institutions is in anears.
S.
No.Name of the Maintained Institutions Audited upto
1 Arvabhaua College 2012-13
2. Ramanuian Colleee 20t2-13
J. School of Open Leaming 2009-12
4. University College of Medical Sciences 2014-15
5. Collese of Vocational Studies 2011-12
6. Daval Sineh Collese (Evening) 20tt-r27. Aericultural Economic Research Centre 20ra-13
8. Vallabhbhai Patel Chest Institute 2012-13
9. Deshbandhu College 20t3-14
10. Dval Sinsh College (Dav) 2009-10
11 Miranda House 20tt-1212. Kirori Mai Colleee 2009-10
13. Ram Lal Anand College (DaY) 2012-13 (Report wasawaited)
Adequacy of internal Control system
Format of Accounts prescribed by Ministry of HRD was not followed by Halls &Hostels.
Adequate control on submission of accounts by the Maintained institutions was not
exercised by DU. Out of 13 MIs, the following 10 MIs had not submitted their annual
accounts on tirne. There were delays in submission of accounts as compared to dates
prescribed by DU.
S. No. M.UCollegeDate of Subrnission ofAccount
1 Collese of Vocational Studies 70j.15
2. Rarn Lal Anand College (Evening) 19.11.15
J. School of Open Learning 4.8.15
4. Daval Sinsh College (Evening) s.10.15
5. Asricultural Economic Research C94q9 10.9.1s
6. Desh Bandhu College 13.10.15 (approval received
on 5.1 1.15 )
7. Daval Sineh College (Morning) 23.9.15
B. Ram Lal Anand College (DaY) 24.1t.t5
1.
a
)
C
Y3
O U U O U 1, O O O O o l,t 1t b lt U (tUlt 1r<r('(, I
9. Universitv ColleEe of Medical Sciences 29.9"15
10. Kirori Mal Collese 14.9.ls
As such, the DU's intemal control regarding submission of accounts of MIs needs to be
strengthened.
Maintained Institutions
University College of Medical Sciences
. The internal control of the college is not adequate as Fixed Assets, Books & Publicationshown in Accounts could not be verified Fixed Assets register depict the assets fromFebruary 2014 onward.
School of Open'Learning
o Post of Assistant Registrar (accounts) is vacant since May 2014.
. Four disciplinary cases are pending as on 31-03.2015.
College of Vocational Studies
n The Management's response to extemal audit objections was not effective as 23 paras ofthe previous Inspection Reports from 1990-91 to 2008-09 were lying outstanding forsettlement.
Vallabhbhai Patel Chest Institute
. The internal control of the lnstitute is not adequate as physical verification of Assets was
not done after 20ll-12 for books & publication and from 20I3-I4 for Assets of Institute.
Dyal Singh College (DaY)
The internal control system of the college is adequate. Only the GPF/CPF broadsheet has
not been updated for the year 2Al4'15'
Miranda House
. The Management's response to audit objections was not effective as 39 paras for the
period from 1996-99 to 2008-09 were outstanding as on 31.3.2015.
Kirori Mal College
. Management's response to audit obserrations is not effective as 24 paras pertaining to
period 1gg1-g9 to 201 l-12 were outstanding and no review meeting was taken by the top
management.
Ram Lal Anand College (DuY)
. The management response to audit objections was not effective as 23 paras for the period
Aom 2000-02 to 20A7-08 were pending for settlement'
Agricultural Economic Research Centre
The essential post of Director is vacant since 01 'A2'2AA6"
Y+
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Q 1,1 1l Qr 1.t ar 1, lt tl2 <t lt 1,2 1-, <)rf<t1)(,(
R.amanujan College
o The internal control of the college is not adequate in areas seen by audit as physical
verification of Books & Publication was under process.
Aryabhatta CoUege
o The management's response to external audit objection is not effective as 8 paras of forthe period from 2006-07 to 2007-08 are outstanding as on31.1312015 and no reply of draft SAR
was given.
Deshbandhu College
o The internal control system of the college is weak as broadsheets for GPFI CPF has not
been maintained.
r T'he managements response to external audit objeetions is not effective as 48 paras for the
period from 1994.95 to 2001-08 were outstanding as on3l/312015.
3. System ofPhysical verification ofassets
o physical verification of 34 units of University was conducted out of 1 1 1 units for the year
2013-14.. physical veriflcation of books & publication has been completed for 2 libraries for the
year 2013-14.
o Maintained Institutions The position of physical verification of assets and books and
pubiication in Maintained lnstitutions is as follows:-
Sr.no.
Name of the MaintainedInstitutions
Physical verification conducted upto
Assets Books & Publication
I Arvabhatta College LAt4-15 2009-12
2. Rarnanujan College March 2015 Under process (conducteduoto 201 1-12)
J. School of Open Learning 2014-15 Had been conducted in2005 by an outsourceagency but the report is
awaited
4 University College of MedicalSciences
2014-15 Z0l4-15 Audit could notverify the value of fixedassets sb.own in accounts
as Fixed Assets registerdepicts the assets from Feb
20i4 onward
5. Coliese of Vocational Studies 201,3-14 20t2-13
6. Daval Sineh College (Evening) 2014-15 2011-lz
1. Agricultural Economic
Research Centre
2013-14 2011.-12
8. Vallabhbhai Patel Chest Institute 2AL2-13 201 l2
75
9. Deshbandhu College 7003.44 Not conducted since 2008
10. Dval Sineh Day 2014-15 2013-14
11 Miranda House December2014
7014-15
t2. Kirori Mal College November2009
20t4-15
13. Ram Lal Anand (Day) 20t4-15 200a-2406
5.
a
Systern of Physical verification of inventories
34 units out of 111 units of University of Delhi have completed their physical verification
of consurnables items including stationery up to 3l'03.2014'
Out of 13 MIs the physical verification of inventory has been done up b 2Al4-75 by 11
MIs. Miranda house has done physical verification up to 2013-14 only. The information
in respect of Physical verification of inventory like stationery and other consumable items
was not furnished to audit by Deshbandhu College'
Regularity in payment of statutory dues
As per accounts, no payment over six months in respect of statutory dues was outstanding
as on 3 1.3.2015 except in case of college of vocational Studies.
College of Vocational Studies
As per amual accounts, payment over six months in respect of statutory dues like Labour
Cess Rs. 2.81 lakh and VAT Rs. 3.00lakh etc. were outstanding as on 31'3'2015'
-la
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UNIVERSITY PRESS
FUNDS & LlABlLlrlES ffilousYEAR
1. Capital
2. Current Liabilities :
(a) Deduction from Salary Bitls
(b) Bills PaYabte(c) Advance for work to be done
(d) Inter Bank Transfer(e) Loan from UFD(f) Earnest MoneY
Rupees3,996,503.00
1,018,671.00605,322.00130,000.00
17,395,492.0010,000.0050,500.00
R.uPees
4,046,372.00
942,058.003,565,340.00
130,000.0017,395,492.0010,000,000.00
50,500.00
ASSETS Ous vraR
1. Machinery, Furniture & Equipments
2. Amount Receivable3. Stock ln Hand(a) Raw Material(b) Finished Goods4. Work in Progress5. Cash in Bank6. FestivalAdvance7. Permanent Assets
8. Advances
RuPees328,141.00
20,845,348.00
1,128,533.0049,850.00
365,000.00482,316.00
6,300.001,000.00
Nil
RuPees392,307.00
25,708,119.00
811,364.0025,405.00
1,277,000.007,730,739.00
4,400.001,000.00
179,428.00
23,206,488.00 36,129,762.00
q/.o.s.D.
UniversitY Press
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SeparateAuditReportoftheComptroller,andAuditorGeneraloflndiaontheAccountofUniversity of Oeitri for the year ended 31 March 2016
We have audited the attached Balance Sheet of University of Delhi aS at 3l March 20|6,
Income & Expenditr." a..ourt and Receipts and Payments.Accounts for the year ended on that
date under Section 19(2) of the Comp:trollet "ry--t'gitor General's (Duties' Powers &
conditions of servicej e'.i r qz r ,"ua *itil ie"tion 39(1) of the Delhi university Act N!: vlll of
l922.These nnun"iuiiiatements include the accounts bf university of Delhi, university Press,
Hall and Hostels ""J iirra"intained Institutions. These financial statements are the responsibility
of the Management of university of Delhi. our responsibility is to express an opinion on these
financial statements based on our audit' B of the comptroller and Auditor
2. This Separatl A1!it Report contains the commen' -, ciassification,
General of In<iia (CAG) on ,ir" accounting treaimenc oniy with r!g1Jd.t(
conformity with the best accounting practices, accounting standards and disclosure norms' etc'
Audit,observations on financial transactions with regard io compliance with the Law'^Rules &
Regulations p.opri"if una n.guturity)^and efficiency-cum performance aspects' etc'' if any' are
;;ffi; ir,ro "
gr, i"rp.ction Relpons/iAc', s Aud it Reports separately.
3. We have conducted ou, aueJit in-accordance with auditing standards generally accepted in
India.Thesestandardsrequirethatweplanandperforrntheaudittoobtainreasonableassuranceabout whether the financial statements are free from material misstatements. An audit i,cludes
examining, on test basis, evi<iences silpponing. the amounts and disclosure in the tinancial
statements. An audit also includ"s assessing th. u".ounting principles used and significant
estimates made by management u, *"Lt asivaluating the overall presentation of financial
statements. we beiieve thai our. audit provides a reasonable basis for our opinion'
4. Based on our audit, we rePort that:
iWehave.obtainedalltheinformationandexplanationsexceptstated.inreportComment No. B Orrfii" O" House) and Physical-Verification of consumable item in respect
Aryabhatta college ancl Fixed Assets Register (Ram Lal Anand cOuege)' rvhictr to the best
our knowledge and belief were n"."rru.y Fo. it "'purpore
of our audit;
inofof
ii The Balance Sheet, lncome & Expenditure Account and Receipts & Payments Accottnts
dealt with by this report have been aru,in up in the format prescribed by the Govemmetrt ol
India, Ministry of Human Resource Development'
iti ln our opinion, pfoper books of accounts and other relevant records except FD registers
(Miranda House c"ii.'g.'.) ana riLef .assets
register (vallabhbhai patel chest Institute) have been
maintained by university of Delhi in so far Is it appears from our examination of such books
subject to obiervations incorporated in the report'
iv We further rePort that:
A. Balance Sheet
A.1 Source of Funds
A.1.1 DesiguatedlEarmarked/Endowment Funds (schetlute-2) - Rs' 535'74 crore
The above include investment of Rs. 34.55 crore, out of lvhich investment lvorth
Rs.22.95 crore was made under E% Bonds for which University was receiving interest @ 8%
$o
biannually i'e' on I't of August and I't of February every year. The university has not shownaccrued interest for 2 months i.e. February and March 201'6'inthe account, unJin.luaed interes.tof February and March 1015 of previor-ts year. The university.should followthe accrual systemof accounting and expenses/income pertaining to current year includ"o in u."ouni,A.1.2 current Liabilities & provisions (scheclure-3) - Rs. 2623.29 crore
The above do not include liabilities for expenses due but not paid amounting to Rs. I .61crore' The University should follow the accrual system of accountirg una .*penses/incomepertaining to current year' included in Accounts. This has resulted in understaternent of CurrentLiabilities and Provisions as well as Expenditure and overstatement rf a[l;;i i;nd by Rs. t.6tcrore.
A.2 Application of Funds
A.1.2 Current Assets-(Schedule -7) - Rs. l0g2.7g croreThe above do not incrude Rs. 0-g4 Iakh receivabre on account of ricense fee/ erectricity
charges/ water charges etc. from the various outlets running_in the premises of university ofDelhi as on 3l'03'2016. This has resulted in understatement of Cu.r"niAssets and Capital Fundby 0'84 lakh' As per Significant AccountingPolicy No. 2 (b) Income from Land Buildings andother Property are accounted for on cash baiis. This accounting policy i, ut o .ontravention ofthe preparation ofaccounts on accrual basis.
B. Balance Sheet (Provident Funrl Account)
8.1 Assets
8.1.1 Investment @onds) - Rs.1l6.7g crore
The university invested funds of GPF/GPF amounting to Rs.l l6.7g crore under g%Bonds for which University was receiving interest @ 8% biannially i.e. on I'i oiArgust and lrtof February every year- The University has not shown accrued interest for 2 months i:. il;;;;yand March 2016in the accbunts and included interest of February and March 2015 of previousyear' The University should follow the accrual system of accounting and expenses/incomepertaining to current year included in accounts.
c. contingent Liabilities and Notes on Accounts (schedule-24)
An amount of Rs. 14.25 ctorewas payable to ECIL as balance payment for supplying andcommissioning of security equipment related to various venues of DU areas cluringcommonwealth Games 2010 (against bill amount of Rs."28.2: q.or.j. ir,.t"ile payment wasstopped by the Ministry of Home Affairs as the matter is sub judice in the Hon,ble court. Thesame should be disclosed under the above head. r :
D. Halls and Hostels
Application of Funds
Investment- Others (Schedule- 6) _ Rs.0.09 crore
6/
The Hostel invested in FDs Rs.2.50 lakh on 9.12.2014 and Rs.7.00 lakh on 17.12.2014
with the matlrrity date 9.12.2015 and 17.12.2015 respectively. The Hostel further reinvested the
same with the maturity value i.e. Rs. ?,89 lakh and Rs.7'61 lakh for another one year w'e'f'
9.12.2015 and 17 .l2.ZL5l5 respectively. But in the accounts Hostel reflected the investment of Rs
9.50 lakrr instead of reinveited value Rs. 10.50 lakh. This resulted in understatement of
hrvestment and Capital Fund by Rs' l '00 lakh'
D.2 Snramati P.G. Men's Hostel
Loans,Advances&Deposits(Schedule-8)-Rs'0'59lakh
(i) The above do not include accrued interest of Rs. 0.91 lakh on investment of Rs. 42.89
iutrr. rt i, has resulted in understatement of Current Assets and Capital Fund by Rs. 0.91 lakh.
(ii) TDS of Rs. 0.73 lakh was deducted by bank on inieresi incorne of investment of Rs.
40.00 lakh but in the accounts the same has been shorvn as Rs'0.60 lakh. This has resulted in
understatement of current Assets (claim receivable) and capital Fund by Rs' 0' 13 lakh'
D.3 International Students House for Woinen
(i) Investment- Others (Schedule - 6) - Rs' 80'05 lakh
As per records of the Hostel a sum of Rs. 87.88 lakh was invested in FDs lvith the
Syndicate Bank during the Financial Year 2015-16 whereas in the accounts Investment was
,ho..*rn as Rs. 30.05 lak}. The difference of Rs. 7'83 lakh needs to be reconciled'
(ii) Loans, Aclvances & Deposits (schedule 8)-Rs. 14.33 lakh
The above inclu,Ce accrued interest of Rs. 14.18 lakh which is incliisive of interest
,"g"ir.i io, it. year amounting to Rs. 3.97 lakh resulting in overstatement of Loans, Advances
& Deposits by Rs. 3.97 lak:h
Further accrued interest on FDs amounting to Rs. l4-18 lakh 'l:l:d:t accrued interest-u-p
to 31.3.2015 amounting to Rs.6.6l lakh. The interest received out of this during the year 2015-
l6 needs to be deducted from the figure of accrued interest. The amount could not be quantified'
E. General
E.1 Bank-Reconciliation
(i) The position of Banks Reconciliation Statements of the 25 bank accounts of University of
i>ttli u. on'31" March 2016 is given in Annexure 2'
It can be seen from the annexure that an amount of Rs. 74.28 lakh represents cheques
issued but not encashed for the period from May 2007 to December 2015' These cheques have
no* U."on e time barred but have not been taken back in the cash book and shown as liability'
An amount of Rs. 7.44 crore represents amount debited by bank but not taken in cash
book. This needs to be examined further and reconciled,
An amount of Rs. 2.45 crore represents amount credited by bank but not teken in cash
book. Thus, amount of Rs. 2.45 crore has remained out of accounts
An amount of Rs. g7.59 lakh has been shown as cheques deposited in bank but not
credited by bank. These cases need investigation lvith particular emphapis on old cases'
6a
Similarly, direct entries of Rs. 7.74 crore found in cash book, but it was not found inBank Statement.
Due to non-reconciliation of these bank accounts audit could not verify the correctness ofthese 25 bank accounts. Therefore, proper action needs to be taken at the earliest to reconcile thesAme.
(ii) Scrutiny of Bank Reconciliation Statements (BRS) of the following bank accounts ofUniversity of Delhi revealed un-reconciled amourit as detailed below:
sl.No.
Bank Account No. Unreconciledamount @ifference)
(Rs.)
Remarks
1 CPDHE(108s 12998 I 3)
7,460 Since 201 1-12
2. DU ResourceGenerationil 085 I 300636)
82,39,122 Difference continues from longtime, details not available,
3. Director of HindiMediumImplementation008s1299303)
33"025 Since 1998-99, details noravailable
The differences are continuing since long and DU has not been able to reconcile theamount.
F Grants in aid
University of Delhi received grants-in-aid of Rs. 433.gscrore (out of which Rs. 102.g6crore were received in the month of March 2016) from the Ministry of Human ResourceDevelopment through University Grants Commission during the yeai 2015-16. It had anopening baianceof Rs. 54.80 crore and generated its own..".ipt, oinr.tOg.+g..o.". Or, "itotal amount of Rs.597.24 crore, it utilized Rs. 531.22 crore leaving a balance of Rs.66.02 crore.
Part-II
Maintained InstitutionsA. Introductory
During 2}l5-l6,the University of Delhi had 13 institutions (hereinafter referred to asMaintained Institutions), which formed an integral part of the Universitl, according to itsStatutes. The Maintained Institutions were mainly financed by grants from UGC formaintenance purposes and for specific schemes/projects. The Institutions were partly financedby the University of Delhi and partly by the Union Government (Ministry of Uealth and FamilyWelfare or Ministry of Agriculture) and UGC. Other sources of receipts of thesb institutionswere fees realised from students, rent of the buildings, receipts from auiiliary services, etc. TheUniversity was maintaining the following l3 Institutions:
(i) AgriculturalEconomicsResearchCentre
4g
(ii) ArYabhatta College
(iii) Dyal Singh College (Morning)
(iu) Dyal Singh College (Evening)
(v) Kirori Mal College
(vi) Miranda House
(vii) RamanujanCollege
(viii) Ram Lal Anand College (DaY)
(ix) Vallabhbhai Patel Chest lnstitute
(x) University College of lvieciica! Sciences
(xi) School of OPen Learning
(xii) DeshbandhuCollege
(xiii) College of Vocational Studies
Comment on Accounts
A. Non-provision for pension, gratuity and leave encashment
(i) As per the Significant Accounting Policy' of Agricultural Ecor,omics Research Cenire and
Dyal Singh colleg; fiv"ning; the.retlrem.nt b.n.fits are accounted for on cash basis in
contravention of alcounting Sianaara 15 issued by the ICAI and Uniform Format of Accounts'
(ii) Similarly School of Op,e-n Le.arning, College of.Vocational Studies' Dyal Singh College
(Day), Deshbandhu Coll"g",'Kirori Naai'Cottegi and Ram Lal Anand College had neither
discloied any Accounting policy nor made any provisign f9r liability towards gratuity, pension
ancl leave encashment oiemployees as per aciuarial valuation which is not in accordance with
the uniform format of accounts and AS-15'
Agricultural Economics Research Centre
A. Balance Sheet
A.1 Current Liabilities & Provisions (Schetlule-3) - R's' 43'04 lakh
The above do not include liabilities for expenses amounting to Rs. 4.70 lakh (salaries and
\rages tbr tire month of Marclr 2016:) and included salary of the month of March 2015' centre
ttt"'.fA follow the accrual system of accounting'
B. Grant-in-Aid
The Agricultural Economics Research Centre, University of Delhi received Plan grants-
in-aidof Rs. 120.00 lakhfromtheMinistryof Agricultureduringtheyear20l5-16' Ithadan
opening balirnce of Rs. 35.3g rakh. out of t-tre total fund of Rs.r55.39 lakh, it utilised Rs. 118.39
lakh leaving a balance of Rs'37'00 lakh'
6t/
A. Balance Sheet
A.1. Liabilities
A.1.1. current r,iabilities and Provisions (schedule 3) - Rs. 17.53 crore
The above do not include unutilized Non Plan grant- in- aid of Rs. I L36 crore (inclusiveof internal receipts of the college) resulting in uriderstatement oi Cur..ri Liabilities andProvisions and Overstatement of Capital Fund by Rs. 1 1.36 crore.
B. Income & Expenditure AccountB.1. Income8.1.1. Grant/Subsidies (Schedule 10) - Rs 604.39 lakh
The above do not include Plan grant in aid of Rs. 2.76lak,h(Research project 0.4g lakhand travel grant teachers Rs. 2.28lakh) received during the year. This resulted in u"nderstatementof GranVSubsidies by Rs. 2.76lakh.C. General
C.l As per the MHRD format the grant-in-aid utilised for revenue expenditure is to be takento the Income & Expenditure Account. But the college had taken the entiie non-plan grant-in-aidreceived during the year amounting to Rs. 20.33 crore to the Income & Expenditure Account.This is contravention of the MHRD format.
c.2 The schedule 10 has not been correctly drawn as detailed below:-(i) The opening balance of Non-Plan Grant-in-aid has not been taken in schedulethe last year audit report the college had unutilisecl Non-Plan grant-in-aid is Rs.(inclusive of own receipts of the college).This has resulted in understatement of thegrant-in-aid as on3l/312016 in schedule 10.
(iD Internal receipts of the college has been shonn in schedule 10 whereas the scheclule l0pertain to grants/subsidies. Only those receipts which can be attributed to the grant-in-aid such asinterest income earned on unutilised grant-in-aid should be shown under th[ schedule and notthe entire internal receipts of the college.
(iii) The Non-Plan expenditure of Rs. 1465.51 lakh shorvn in the accounts in schedu.le l0includes depreciation of Rs.20.59 lakh for which there is not cash outgo and for r,vhich grants-in-aid is not sanctioned by the Ministry.
C.3 As per the format of accounts prescribed by MHRD, payment to contraciual employees isto be shorvn under other Administrative expenses and not under Establishment expenses (staffpayments) but the college booked an expenditure of Rs. 3.26 lakh on salary to contractual staffunder Establishment expenses (staff payments and benefits). This needs to bi rectified.
C.4 BankReconciliation
Scrutiny of the Bank Reconciliation Statements of Aryabhatta College revealed thefo llowin g discrepancies.
10. As per5.32 croreunutilised
Account No.
Amount in Rs.
6f
I 4035020100006s3 9,057 (Aug l3)., Development Fund Account
(403s02010006060)86,490 (Mayl5 to December l5)
G. Total 95547
An amount of Rs. 95,547 represents cheques issued but not encashed ranging from
August 2013 to December z}ls.As these cheques have now become time barred these should be
written back and shown as liability in the accounts.
C.5 Accrued interest on various investments had not been taken in the accounts. The amount
coul,J not be quantified,
D. Grant-in-aid
The college has an opening balance of grant of Rs. 1187.g3lakh (Non-Plan: Rs. 532.08
lakh and Plan: Rs. 655.85 lakh) and it received grant of Rs. 2036.1 I lakh (Non-Plan: Rs. 2033.13
lakh and Plan: Rs. 2.98 lakh) during the year. titraO its own receipts of Rs.83.45 lakh (Non-Plan:
Rs. 39.78 lakh & Plan: Rs. 43..67 lakh). Out of the total available grants of Rs. 3307.49 lakh
(Non-plah: Rs. 2604.99 lakh & Plan: Rs. 702.50 lakh) the college utilized Rs. 1849.20 lakh
(Non-plan Rs.1468.51 lakh and Plan 380.69 lakh) leaving unutilized grant of Rs. 1458.29 lakh
foon-Plan: Rs. I 136.a8 lakh and Pian: Rs.32l .8 i lakh).
Dyal Singh College @Iorning)A. Balance Sheet
A.l ' Liabilities
A.1.1CurrentI,iabilities&Provision(Schedule3).Rs.30.10croreThe above do not include provision for expenses amounting to Rs. 2.26 lakh (Water
consumption Bill: Rs. 2.25 lakh for the period Nov 2015 to March 2016 and Telephone bill: Rs.
997 for March 2016) paid/payable in April 2016. This resulted in understatement of Current
Liabilities & Provisions as well as expenses and overstatement of Capital Fund by Rs. 2.26 lakh.
L.2 Assets
A.2.1 Fixed Assets (Schedule 4)-Rs.3603.85 crorc
A.z.l.lThe above include value of land amounting to Rs. 3602-12 crore. As per the record, the
said land is on lease basis allotted by the Land and Development Office, Ministry of Urban
O.u.toprn"nt in 1959 and 1983 and annual lease charges are being paid by the College to Land
and Development Department. As the ownership of the land do not belong to the college the fact
should be disclosed in Notes to accounts
A.Z.1.ZThe fact that gifted assets amounting to Rs. 427 .||Iakh (1687 Laptops: Rs. 't I 5,36 lakh
and]S projectors: Rs. 11.75 lakh) received in 2013-14 and 2012-13 respectively from University
of 6elhi was not discloied in Notes to Accounts. The fact should be disclosed in Notes to
Accounts.
6e
Similarly. 48 laptops, 80 Desktop, 2 Servers and one Lex-air-camera-scanner werereceived by thp college from University of Delhi between2012.2015. The cost of these goodsmay be assessed and fact should be disclosed in Notes to Accounts.
A.2.1.3 The above do not include capital expenditure of Rs. 726.O7lakh on construction of newbuilding and renovation etc. from the OBC grants for the periocl 2008-2016 ancl completioncertificate of these projects have not been issued till date. Neither the amount has been shownunder the head "Capital work-in-progress" nor in Current Assets. This resulted in understatementof Work-in-progress and CorpuslCapital Fund by Rs.726.07 lakh. This was also pointed out inlast year report.
A.2.2 Loans, Advances & Deposits etc. (Schedule 8)-Rs. 0.57 crore
The above do not include security deposit of Rs. 3.92 lakh paid to DISCOM (BSES) inearlier year for electricity connection. This resulted in understatement of Loans, Advances &Deposits as well as Capital Fund by Rs. 3.92 lakh.
B. General
8.1 Bank Reconciliation Statement
There were differences in the balances shown in the bank reconciliation statements and asper bank certificate in three accounts as detailed below :-
C. Grants in aid
The College is financed by the University Grants Commission. During the year 2015-16it received grant of Rs.5172.71 lakh (Rs. 1530.09 lakh rvas received in the month of March2015). It had an opening balance of Rs. I100.79 lakh. Out of total grant of Rs.6273.50lakh, ittrtilised Rs. 4440.56 lakh leaving a unspent balance of Rs. 1832.94lakh.
The college had an opening balance of Rs. 24.57 lakh torvards grant received under XIIPlan Development assistance from UGC. Out of this, college utilised Rs. 3.69 Iakh leaving abalance of Rs.20.88 lakh.
Dyal Singh College (Evening)
A. Balance Sheet
A.1 Liabilities
A.1.1 Current Liabilities and Provisions (Schedule 3) - Rs. f0.19 crore
The above include interest income of Rs. 58.81 lakh on investments of Security Account.This amount should be shown as income in the Income & Expenditure Account as this is not
Amount in Rs.
Account no. Balance of Bank as on31.3.2016 as oer BRS
Balance as on 31.3.2016 as perbank certificate
Difference
66013734119 13.17.68.223.24 13,07,06,002.09 10,62,221.1566013734629 2.13.368.00 2.08.646.00 4.722664t3734652 1,25,462.00 13,69,403.00 (12,43,947\
Due to these differences audit could not verify the bank balances shown in the accounts.
6r
refundable' This has resulted in understatement of income with consequent understatement ofCapital Fund and overstatement of Current Liabilities and provisions by Rs.5g.gl lakh.A'l'2 The above include unclaimed caution money of Rs. 42.z2lakh under the subhead .,OtherFunds-Misiellaneous". This should be taken as Income in the Income & Expenditure Account.This has resulted in understatement of income with consequent understatem*t ;i;;;i;;;;and overstatement of Current Liabilities and provisions by Rs.42.22 lakh.
^.24.2.1 Fixed Assets (Schedute 4)-Rs.25.64lakh
The above does not include fixed assets purchased during the year amounting to Rs.88.695' This has resulted in understatement ol Fixed Assets as well as Capital Fund byRs.88,695 and for Gifted books fact may be disclosed in l.lores to Accounrs.B. General
I;'*r,_ttnedule 10 of the Accounts pertaining to Grant /subsidies has not been correctly
(i) College had an opening balance of Non-Plan crant of Rs. 169.10 lakh as on ll4l20l5 butthe same has not been taken in schedule 10.
(iD The college refunded Plan Grant of Rs.295.96 lakh to the University of Delhi but thesame has been shown in schedule l0 as grant utilised for revenue expenditure inri"uo of refund.B'2 As per the format of Accounts prescribed by MFIRD the grant utilised for revenueexpendiiure asper.the schedule l0 of the accounts is to be taken to iir" rn.or" & ExpenditureAccount but the college has laken the entire grant receiv.d ;;;ir; ,h; ;;;;"riiil ;;- Rr:12.93 crore to Income & Expenditure Account
B'3 In Schedule 3(c) of the Balance Sheet the Receipts during the year under the head"Grants from state Govt./UNI" is shown as Rs.63,4i,jz'o *h"r"as as per ,#"R":",p,rT;;Payments account the amount is Rs. 64,86,861shown und., "lncome on investment from OBCFurid'' The difference of Rs.1,43,341 needs to be reconciled. Furth.r R;."i;r; ,,0 p"vr*rIaccounts should be made on cash basis.
B'4 ^.
Scrutiny of banks reconciliation statement of Indian Overseas Bank Account No.2 I 901 ason 3lst March 2al6 rev.ehled that cheque amounting t" nr. 26,400 has become time barred.Theseshouldbewrittenbackandshorvnasliabilitiesintheu""ouiit,'_-:-]
B'5 As per the formai o.f accounts prescribed by MHRD, payment to contractual staff is to beshown under "Administrative Expensis" but the ctllege uool.a ;, ;:<p""J;"r*'"ri.lzr,;;i;;on salary to contractual staff under "Establishment Expenses-staff payments and benefits,,. Thisneeds to be rectified.
C. Grants-in-aid
The college is mainly financed bv^UliyT:ity Grants Commission. During the year 2015-16, Dyal Singh college received grants of Rs.l22g.9g lakh (plan: Nil and Non-p'ian: Rs.1229.99lakh). It had an opening balance as on 0l .04.2015 of Rs. iv.tl lakh (plan: nr. lo+i.ii';;;,Non-Plan Rs. I 69. I 0. lS!)_ It generated its own receipts of Rs. l2 L95 l;kh @lan Rs.63 .44 lakh,Non-PIan Rs.58.51 lakh).Out of the total fundr uroilubl", it utilized ns.ig3z.r8 lakh (plan
6e
Rs.4.l3 lakh. Non-Plan Rs.1328.05 lakh) and refunded Rs.295.96 lakh (Plan Grant) leavingbalance of Rs. 941 .53 lakh (Plan Rs. 8l I .98 lakh and Non-Plan Rs. 129.55 lakh).
Kirori Mal College
A. Balance Sheet l
A.1 Liabilities
A.1.1 Current Liabilities and Provisions (Schedule-7) - Rs. 9.53 crore
The above schedule include an amount of Rs.l50 lakh received as advance in twoinstalments in the year 2012-13 and 2013-14 from UGC for conducting UGC-NET examination.The expenditure incurred by the exam coordinator out of this amount is not supported by thevouchers due to which the college is not in a position to settle the amount shown as advance inthe accounts and to render expenditure statement to UGC. The matter is under investigation bythe college. This fact should have been disclosed in the Notes on Accounts.
Further, an amount of Rs. 1 ,71,415 received as interest on Rs. I 50 lak*r during the periodNovember 2012 to December 2015 remained unaccounted. As per the terms & condition ofsanction order of UGC, the amount of interest was the income of UGC as such it was to beshown as inbome as well as liability of the college.
4.2 Assets
A.2.1 Fixed Assets
During the years 2008-09 to 20ll-12, fixed assets viz. additions to building, librarybooks, furniture and fixtures and equipments worth Rs. 12.65 crore were acquireci out of grantsrecoived under OBC reservations. However, these fixed assets were not capitalized during theseyears resulting in understatement of Fixed Assets and Capital Fund which has been has beenpointed out repeatedly since the audit report of financial year 2011-12.
In response to the audit report for the financial year 2014-15 the college has stated thatthe remedial action has already been taken in the financial year 2014-15 .However as per theaccounts forthe year2014-L5 adjustment of assets of Rs. 1.49 crore only (inclusive of assets ofStudent Aid Fund) has been done leaving a balance of Rs. 1 1.16 crore yet to be adjusted
B. Balance Sheet of College Hostel Fund
B.l Liabilities
8.1.1 Grants/Subsidies (Schedule 10)-Rs. 97.00 lakh
The above does not include opening balance of Rs. 40.19 lakh which led to minusbalance of Rs. I 1.95 lakh in the above schedule and the same has been shown as grant receivablefrom UGC under Loan & Advances (Schedule 8). This has resulted in overstatement of CapitalFund by Rs.40"19 lakh and understatement oftunent Liabilities-unutilised grants by Rs. 28.24
lakh and overstatement of Current Assets by Rs. I I .95 lakh.
C Significant Accounting Policies & Notes on Accounts
C.l KMC has not disclosed its significant accounting policies with regard to basis ofpreparation.of accounts i.e whether the accounts have been prepared on accrual basis or cash
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basis, depreciation, investment, income tax, sponsored projects funds etc. A few accountingpolicies have been disclosed which have been merged with the Notes on Accounts.
Separate Schedule may be prepared for Significant Accounting Policies where all theaccounting policies adopted by KMC in preparation of its accogntr *uy be disclosed. In thi.sregard the format of accounts prescribed by Ministry of HRD for Higher educational Institutionsmay be referred to.
D. Grants-in-aid
During the year 2015-16, Kirori Mal College received Grant-in-aid of Rs.3914.43 lakh(Non Plan-Rs.3914.43 lakh and Nil Plan).It had an opening balance of Rs.363.39 lakh (planRs.l9'49 lakh and Non Plan Rs.343.90 lakh). Out of the total funds of Rs.4277.g2 lakh. .oll.g.utiiized Rs.4175-87 lakh (Plan Rs.5.28 lakh and Non Plan Rs.4170.59 lakh) leaving a balanceifRs.101.95 lakh (Plan Rs.l4.2l lakh and Non plan Rs.87.74lakh).
KMC's Hostel received Non Plan Grant of Rs.85.05 lakh. It had an unspent balance ofRs.40.19 lakh of previous year. Out of the total grant of Rs. 12554lakh, an amount of Rs.96.99lakh (Non PIan expenditure) was utilized duririg the year 2}l4-l5leaving an unspent b;I"r.; oi28.251a1<h.College received grant of Rs.28.62lakh during the month of Ivlirch 2016.
Miranda House
A. Balance Sheet
A.1 Assets
A.1.1 Current Assets (Schedule 7)- Rs. 36.88 c!"ore
Two fixed deposits STDR account number 10851573318 and 10g51575307 worth Rs.46,0001- and Rs. 20,0b0/- respectively has been included in the Donation e".ount
"r *"fi *
student Fund Account (Schedule -7). The double entries should be reversed
B. General
Fixed Deposit (FD) register was not maintained by the college.
C. Grants-in-aid
In the year 2015-i6 Miranda House. Delhi Univ"rsity re""ived grants-in-aid of Rs.4226.41 lakh [Non-Plan). It had opening balance of Rs. 1713.57 lakh (Non-plan: Rs. gg5.lglakh and Plan: Rs.718.38 lakh). It had internal receipts of PIan grant of Rs.72.27lakh. Out ofthetotai tuncls of Rs.6012.25 lakh it utilized Rs.3921.89 lakh (Non Plan: Rs.3g95.g1 lakh andPlan Rs.26.08 lakh) leaving a balance of Rs. 2090.36Iakh (Non-Plan: Rs. t325.7g lakh and planRs.764.57 lakh).
Howdver in the Schedule 10 of the accounts pertaining to the Grants/Subsicjies theunspent balance of Plan gant has been shown as Rs.703.41 lakh.The difference of Rs. 61.17wasduetotheopeningbalancebeingtakenasRs.65T.2l lakhinsteadofRs.Tlg.3glakh.Thereason for the difference was not explained to audit.
Miranda House Hostel, Delhi University received grants-in-aid of Rs. 103.58 lakh underNon-Plan and had an opening balance of Rs. (15.90) lakh. It utilized Rs.80.91 Iakh leaving abalance of Rs. 6.77lal$.
/o
Ramanujan College
A. ReceiPts & PaYments Accounts
Receipts and Payments Account includes the entries on accrual basis/ income receivable
viz. interest accrued but not due, sundry creditors, sundry debtors, provision of gratuity &pension etc. These entries defeated the purpose of maintaining Receipt & Fayment hccounts.
i{eceipts and payment Accounts is prepared on actual basis.
B. General
ln Schedule 3 (c) 'Unutilised Grants from UGC, Govt. of India and State Govts', an
amount of Rs. 130.00 lakh received from UGC for Plan expenditure was not shown under the
sub head UGC grants: Plan. Thus showing minus balance a.s unutilised grant as on 31 March
2016.
C. Grant-in-aid
During the year 2015-16 college received grant of Rs. 1508.60 lakh (Plan: Rs. 146.31
lakh, Non-plin: Rs. 1362.29lakh) out of which Grant of Rs. 205J0lakh was received in Marcli
2016 from the University Grants Commission. It had an opening balance of Rs.718.96 lakh
(Non-plan : Rs.734.31 lakh and Plan : Rs. O15.35 lakh).The college utilized Rs.2039.87 lakh
ilrtun, Rs. 26.g6 lakh, Non-plan: Rs. 2013.01 lakh)(including provision for retirement benefits
oinr. g7g.A3lakh and do not include the actual expenditure on retirement benefits ofRs.27$.93
lakA). ThuS leaves an unspent balance of Rs. 187.67 lakh (Plan: Rs. 104.09 lakh and Non-Plan:
Rs. 83.58 lakh).
A.1.1 Fixed Assets (Schedule-4)-Rs. 1.26 crore
(D The above do not include work-in progress of Rs. 7.50 crore on extension of
ii|rury/"onrtruction of lift, expansion of staff room and construction of New Academic block.
The same has been booked in the accounts as revenue expenditure. This resulted in
understatement of Fixed Assets and overstatement of Expenditure by Rs. 7-50 crore.
(il) The fact assets received as gifts from University of Delhi amounting to Rs. 2.83 crore
itiZt tuptops in September 2013 and l5 laptops in October 2013) was not disclosed in Notes to
Accounti. The fact should be disclosed in Notes to Accounts.
Similarly 82 desktops/servers, 11 projectors and 11 laptops received.by.the college from
University of Delhi on I5.11.2010, 19.07.2012 and January 2013 respectively. Cost of these
goods could not be assessed by Audit. The fabt should be disclosed in Notes to Accounts-
B. Balance Sheet (GPF)
8.1 Assets
B.1.1 Accrued interest on investment-Rs. 53'39 lakh
(r) The above includes interest of Rs. 4.86 lakh on FDR which has matured during the year
i.rutting in overstatement of accrued interest by Rs. 4.86 lakh.
v/
(ii) The above do not include accrued interest of Rs. 12.61 lakh on three FDRs made during
tt. y.ur. This has resulted in understatement of Accrued Interest and lnterest Reserve by Rs.
12.61 lakh.
C.1 Expenditure
Administrative & General Expenses (Schedule 17) -Rs. 8.96 crore
Administrative & General Expenses (Schedule 17) include property tax of Rs. D.A4irrlchpertaining to the year 2014-15 whicir should have been shown in the accounts as Prior Period
"*pens.s. This resulted in overstatement of Administrative & General Expenses by Rs. 12.04
lakh and understatement of Prior Period expenses by the same amount.
D. General
As per the format of accounts prescribed by Ministry of HRD the Provident Fr.rnd
Accounts and the New Pension Scheme AOcount are to be maintained separately from the
Institutions Accounts and are to be attached with the Institution's accounts and a reference
regarding this is to be given in the Notes on Accounts. However, the college has prepared only
Balance Sheet of NPS Account and PF Accounts separately but no lncome & Expenditure
Account and Receipts and Payments were prepared. Further nothing was disclosed in the Note
on accounts in this regard.
E. Grants in aid
As per the schedule 10 of the Accounts the college received grant-in-aid of Rs.'13.43
crore (Non-Plan) during the year and had opening balance of Rs. 9.40 crore (Plan). It also had
internal receipts of Rs. 0.71 crore under Plan. Out of the total funds of Rs. 23.54 crbre (plan: Rs.
10.11 crore and Non-Plan: Rs. 13.43 crore) it utilized Fts.22.29 crore (Plan'Rs. 8.86 crore and
Non-Plan Rs. .13.43 crore leaving unutilized grant-in-aid of Rs. 1.25'crore (Plan).
As pqr the information furnished during the audit for the year 2014-15 the college had a
closing balance of Non-Plan grant of Rs. 7.24 crore as on 3ll3/2015 but the same has not been
taken"as opening balance forihe year2015-16. The college has not clarified the reason for non
accounting of opening balance of non plan grant and simply stated that the opening balance is nil
Vallabhbhai Patel Chest Institute
A. Balance Sheet
A.1 Liabilities
A.1.1 Current Liabilities& Provisions (Schedule 3)-Rs. 14.76 core
The above do not include unutilized plan grant of Rs. 7.77 uore. The same has been
shown under Sch-2 Designated/Earmarked/Endowment Funds. However, as per the format ofaccounts prescribed by MHRD unutilised grants should be shown under other current liabilities
in Sch-3- Current Liabilities & Provisions. This has resulted in understatement of Current
Liabilities & Provisionb and overstatement of Designated/Earmarked/Endowment Funds by Rs.
7.77 crorc.
7a
A.2 Assets
A.2.1 Fixed Assets (Schedule 4)-Rs. 27.55 crore
(i) Fixed Assets (Sch. ) depicts addition under Computers & Peripherals and Furniture,
Fixture and Fitting as Rs. 14.81 lakh and Rs.41.03 lakh respectively. However, in the
information furnished to audit by store section the amount has been shown as Rs. 14.35 lakh and
Rs. l6.30lakh respectively. These need to be reconciled.
(ii) Expenditure of Rs. 6.46 lakh which was capital in nature had been booked as revenue
expenditure in the accounts. This was pointed out in the report of 2013-14 but no rectification
hai been made in the accounts till 201 5- 1 6.
B. General
8.1 Opening balance under plan grant in Sch-l0 grantsisubsidies has been shown as Rs. 6.32
crore whereas in Sch-2 Designated/Earmarked/Endor,vment Fund it has been shown as Rs. 6.76
crore. The difference of Rs.0.44 crore may be reconciled'
Similarly, the closing balance of plan grant in schedule 10 of grants/subsidies has been
shown as Rs. 7.01 crore whereas in the schedule of Designated/Earmarked/Endowment Funds, ithas been shown as Rs.7 .77 crore. The difference of Rs. 0.76 crore needs to be reconciled.
8.2 Bank Reconciliation
Scrutiny of the Bank Reconciiiation statements of Non-pian a/c, SBI Saving Account
No.-1085 l30}i76 and Scheme/suspense A/c, SBI Saving Account No.-10851300987 maintained
by the VPCI, revealed that amount of Rs. 8,88,574 remain unreconciled as on 31.03.2016. These
entries 'should be identified and effect of the same should be taken in the books of the account
Amount in Rs.
st.No.
Name of Account& A/c No.
Chequesissued but
notencashed
Cheques/DemandDrafts depositedbut not credited
by Bank
Amountdebited bybank butnot takenin CashBook
Amountcredited byBank but
not taken inCash Book
Non-plan A/cSBI Saving AccountNo.-10851300976
2,200 (2
cases)(Junel5 &July 15)-
8,27,291 (52cases)
(July 07-l case
&September 13 toMarch 16-51
cases)-
25,112 (2cases)(April l5 &May 15)
12,551(2cases)(April 15 &March 16)
2. Scheme/suspenseAlcSBI Saving AccountNo.-10851300987
21,420 (3
cases)(Marchi6)
Total 2,240 8,27,291 46,532 l2-551
7s
o Cheques amounting to Rs. 2200 issued but not presented for payment have become time-barred and should be written back in the accounts.
o Cheques amounting to Rs.8,27,291 deposited in bank but not credited by bank need to bepursued with the bank to get credit of these amounts.
o An amount of Rs. 46,532 debited by the banks but not taken in the cash book needs to beinvestigatedAn amount of Rs. 12,551 represents amount credited by bank but not taken in cash bookranging from April 2015 to March 2016. Thus, amount of Rs. 72,551 remained out ofaccounts.
C. . Grant-in-aid
During the period 2015-lti the Institute received a total grant of Rs.4760.00 lakh (Plan:Rs. 1760.0p lakh and Non-Plan: Rs.3000.00 lakh) from Ministry of Health & Family Welfare. Ithad an opening balance of Rs. 675.77 lakh under Plan and Plan intemal receipts of Rs. 32.74 ,
lakh during the year 2015-16. It utilized Rs. 4691 .25 lakh (PIan: Rs. 1691 .25 lakh and Non-Plan:Rs.3000.00 lakh) leaving a balance of Rs. 777.26 lakh under Plan.
University College of Medical Science (UCMS)
A. Balance Sheet
A.1 Corpus/Capital Fund and Liabilities
Designated/ Earmarked FundslEndowment Funds (Schedule-2)-Rs. 6.70 crore
The above do not include accrued interest amountins to Rs.30.59 lakh during the year2015-16 on FDRs (Student Welfare) of Rs. 3.85 crore. This has resulted into understatement ofliability of Student Welfare Fund by Rs.30.59 lakh as well as Cument Assets by Rs. 30.59 lakh.
A.2 Current Liabilities & Provisions (Schedule 3)-Rs. 300.27 crore
The above do not include liabilities for expenses payable ainounting to Rs.6.28 crore(salaries fo'rthe month of March 2016) and includes salary forthe month of March 2015. TheUniversity should follow the actual system of accounting.
B. General
8.1 Fixed Assets Register was not maintained in the Format as prescribed in GFR Form 40 asper rule 190Q) of GFRs. The register did not show the details such as opening balances,addition during the year, closing balances etc. Register relating to Fixed Assets procluced to audithas been showing the asset from Febru ary 2014 onrvards only due to which authenticity of valueof fixed assets shown in accounts could not be verified in audit.
8.2 As per Schedule - 24 Contingent Liabilities and Notes on Account the expenditure onsalary is forthe period from March 2015 to February 2016. However, as per unifoim format ofaccount it should be chanied over to accrual system and Rs.4.90 crore (salarigs for the month ofMarch 2015) should be shown prior period expenses in the Annual Accouirts for the year 2015-16.
8.3 As per Schedule - 23 Significant Accounting Policies, Retirement benefits i.e pension,gratuity and leave encashment are accounted for on cash basis. However, in the Annual
7Y
Accounts forthe year 2015-16 it is accounted for on accrual basis. The provision of retirement
benefit should be made on the basis of actuarial valuation as prescribed in AS-15,
8.4 Closing balances of cash book (Student Welfare Fund), Subsidiary cash Book was not
certified by the competent authority'
8.5 Bank Reconciliation
Out of T bank accounts, Bank Reconciliation Statements of 6 bank accounts were provided to
"Ji,. Reconciliation Siatement of Canara Bank, A/c No. - 3009101051010 (Hostel Fund) was
not made available to audit. Scrutiny of the Bank Reconciliation statements revealed the
following details:(Amount in Rs.)
sl.No.
Name of Account &A/c No.
Cheques issuedbut not
encashed
Cheques/DemandDrafts
depositedbut not
credited byBank
Amountdebited bybank butnot takenin CashBook
Amountcredited byBank but
not taken inCash Book
Non-plan A/c(MaintenanceAccount)Canara Bank Saving
Account No.-3009101060s00
1,95,572 (55
cases) (April 14
to Novemberls)
5,02,411(21 cases)(January l0to March161 :
3220 (rcase)(July 2012)
t2,732 (6cases)(April 13 &June l5)
2. OBC AccountCanara Bank Saving
Account No--3009101060307
1,37,229 (09cases)
(Mayl l toMarch 15)
aJ. Plan Account I l,ll+ (03 cases)
Canara Bank Saving | (APril 15 to
Account No.- | August 15)
3009101060s01 I
-
4. Student Fund
AccountCanara Bank Saving
Account No.-3009101050382
16,660 (04
cases) (JanuarY
l5 to Octoberl5)
5. Research CellCanara Bank Saving
Account No.-300910i058328
16,287 (03
cases) (March201 5)
Total 3,69,082 s.a2.4ll 3220 12.732
It can be seen from the above that :
. An amoLrnt of Rs. 3,220 represents amount debited by bank but not taken in cash book (lcase of July 2012). This needs investigation.. Cheques amounting to Rs. 3,69,082 issued but not presented for payment have becometirne-barred and should be written back in the accounts.o Cheques amounting to Rs. 5,02,41 I deposited in bank but not credited by bank need to bepursued with the bank to get credit of these amounts.o An amount of Rs. 12,732 represents amount credited by bank but not taken in cash bookranging from April 2015 to March 2016. Thus, amount of Rs. l2,55l remained out of accounts.
C. Grant-in-aid
In schedule-10 of accounts, UCMS received grant of Rs. 11850.88 lakh which includesPlan Grant of Rs. 1280.00 lakh and Non Plan grant of Rs.10570.88 lakh. It had an openingbalance of Rs.292l.l3lakh (Plan: Rs.2687.65 lakh and OBC: Rs.233.48 lakh). The collegehad other receipts of Rs. 187.40 lakh (Rs. 138.29 iakh unCer Plan and Rs. 49.10 lakh underOBC). It utiiizeci R.s. 10763.23 lakh (Pian: Rs. i55.05 lakh, Non Pian: Rs. 10570.88 lakh andOBC: Rs. 37.29 lakh) leaving a balance of Rs. 4196.17 lakh (Rs. 3950.88 lakh under Plan andRs. 245.29 lakh under OBC).
As per information furnished by the .oll"g", the college dicl not include opening balanceof Rs.478.71lakhandotherreceiptsof currentyearof Rs. T4.Tg lakhunderNon-Plan. ltutilizedRs. 10512. l7 lakh under Non PIan leaving a balance of, Rs. 612.21 lakh under Non-plan.
The difference between two set of figures needs to be clarified.
School of Open Learning
A. Balance Sheet
A.1 Assets
A.1.1 Fixed Assets (Schedule 4)-Rs.4.04 crore :
The above do not include assets amounting to Rs. 13.65 lakh resulting in understatementof Fixed Assets and Capital Fund by the same amount.
B. General
As per Significant Accounting Policy l.,lo. 6, the Income and Expenditure ofEarmarkedlEndowment Funds are accounted on cash basis. It is however, observed that theincome on inyestments has been accounted on accrued basis. Thus, accounting policy needs tobe modified accordingly. This was also pointed in the last year report but remedial action hasnot been taken.
C. Grants
The School of Open Learning is a maintained institution University of Delhi. During theyear 2A$-16 the school did not receive any grant from University Grants Commission.
Deshbandhu College
A. Balance Sheet
A.1 Assets
76
A.1.1 Fixed Assets:(Schedule 4)-Rs. 14.30 Crore
(i) The above include Rs.7.01 lakh as addition to buildings during 2015-16. However, this
amount was paid to the surveyor for new building block which is under construction. This
resulted in overstatement of Fixed Assets -Building Fund and understatement of Work-in-
Progress.
Further, depreciation amounting to Rs. 0.35 lakh has been charged on it. This resulted in
overstatement of Expenditure and understatement of Capital Fund by Rs. 0.35 lakh.
(ir) The above do not include an amount of Rs. L53 lakh and fact that Gifted Books of Rs.
0.'18 lakh was not disclosed in Notes to Accounts.
(iii) The above include advance of Rs. I .15 lakh (60%)paid for purchase- of furniture valuing
Rs.t.91 lakh in respect of library. This res'rrlted in overstatement of Fixed Assets and
understatement of Loan and Advances & Deposits by Rs. 1.15 lakh.
Further, depreciation of Rs.0.28 lakh (@25%) was also charged on Rs. 1.15 lakh. This
resulted in overstatement of Expenditure and.understatement of Capital Fund by Rs. 0.28 lakh.
(iv) The above inblude advance of Rs. 10.32 crore paid to RITES for construction of new
Uuitairg block under work-in-Progress. This resulted in overstatement of Fixed Assets- Work-in
frog..r"r and understatement of Loans, Advances & Deposits by Rs. 10.32 crore
A.7.2 Loan, Advances & Deposits (Schedule 8)-Rs. L7.27 crare
The above do not include security deposit of Rs. 6.06 takh paid to DISCOM (BSES).
This resulted in understatement of Loan, Advances & Deposits as well as Capital Fund by Rs.
6.06 lakh.
B. General
8.1 Schedule- l0 has not been drawn properly as detailed below:-
(i) The opening balance of the Non-Plan grant-in-aid as on l/412015 has not been taken in
the Schedule.
(iD An amount of Rs. 25.00 lakh has been shown as receipt during the year in Plan head
white this grant pertains to Non-Plan (Non-Salary head).
(iii) The college has relunded plan grant of XI thPlan amounting to Rs. 17.14 lakh but the same
has not been routed through this Schedule.
(iv) The college had opening balance of XII th plan grant of Rs. 18.47 lakh and incurred
expenditure of Rs-. 12.39 l;kh dtiring the year leaving a balance of Rs. 6.08 lakh as on 3 11312016
bui these amounts of Plan grants have not been included in Schedule 10
(v) The receipts of Non-Plan grant has been shown on cash basis. It includes grant of Rs.
. i.it .ror" pertainingto the year2}l4-t5 butreceived in April 2015 and does not include gi'ants
of Rs. ll. 7 j crore pertaining to the year 2015-16 as the same was received in April 201 6. The
college should follow the acciual system of Accounting.
82 The figures of fixed assets as shown in the annual accounts (Schedule 8) and as per
records of individual departments showed difference. As per the accounts the assets of Zoology
department is Rs.l ,26,827 (Furniture :Rs. 14.913 and Apparatus : Rs.1,11,913) but as per the
fiied assets register of the Zoology department the total assets with the Zoology department as
V*
on 3l/312016 is Rs' 13'37,241. These differences need to be reconciled and correct figureadopted uniformly in both the annual accounts and fixed asset, ffi.t..s of individualdepartments.
B'3 certificate of closing balance at the end of each month was not found recorded in thecash book.
C. Grants-in-aid
The college received grant-in-aid of Rs. 3468.25lakh (plan: Nil, Non plan (oBc): Rs.392'35 lakh and Non Plan (Salary & Pension): Rs. 3075.90 lakh) from university Grantscommission during 2015-16. it hao an opening_batun". oig.ant-in-aid of Rs. 72l.7glakh (plan:Rs' l8'47 lakh, Non-Plan: Rs. 686.29 takhaniNon-plan obc: Rs. n.ozliin>and own incomeof Rs' 123'84lakh (Non PIan). out of total incom" orR.. +')l3.g7lakh, the college utilized Rs.4030'30 lakh (Plan: Rs' 12.39 lakh, Non-Plan: Rs. 3681.18 lakh "rd
N;;;i";Bc: Rs. 336.73lakh) leaving an unspent balance of Rs. 283.56 lakh gian: Rs. 6.0g lakh, Non-p lan:204.g4 lakh,and
Rs. 72.64lakh under Non-plan OBC).
College of Vocational StudiesA. Balance Sheet
A.1 ' Liabilities
4.1.1 Current Liabilities ancl provisions (schedule 7)_Rs. 17.39 croreThe above do no1 include unspent grant-in-aid of Rs. 20.1g crore (inclusive of ownreceipts) resulting in understaternent or current Liabilities & provision and ;;;;ffi;:r;
"'iCorpus/Capital Fund by Rs. 20.1g crore.
4.2 Assets
X2.l Eixed Assets (Schedule g)-Rs. 5.56 croreThe above do not include incidental.expenses (architect fee) related to construction ofporta-cabin amounting to Rs. 10.01 lakh whic-h has blen booked i, ,r," *""unts as revenue
fifiijllt:' This has resulted in understatement of Fixed Assets and corpus /cap;tatFund by Rs.
A-2.2 current Assets, Loans & Advances (schedure Ir) - Rs. 27.93 croreThe above do not include interest amounting to Rs. I 1.05 lakh accrueci on FDRs of RsI 0' I 9 crore of Student Societies Fund. This has .".ilt.d i, to undersd;;;i Lur."nt Assets,Loans & Advances and Student Societies Fund by Rs. t l.os iur.r,.
B. Income & Expenditure Account
B.1 Income
8.1.1 Interest Earned (Schedule I7) - Rs.l.17 croreThe above do not include interest accrued of Rs. l.l8 lakh on FDRs of Rs 3.96 croreresulting into understatement of Interest Income with consequent understatement of capitalFund and Current Assets, Loans & Advances by Rs. l. r g rakh
7a
B.2 ExPenditure
8.2.1 Other Administrative Expenses (Schedule 2l) - Rs. 85'28 lakh
The above include expenditure of Rs. 6.01 lakh on purchase of Library Books while the
same has also been shown urd.. Fixed Assets. This has resulted in overstatement of expenditure
by Rs. 6.01 lakh. This needs to be corrected by reversing the double entries of same expenditure
by increasing the income by same amount'
C. ReceiPts & PaYments Accounts
c.l The opening balance and closing balance of Student Society Account (canara Bank S'B'
A/c No. 17153) wherein Rs. 369.13 lak*r and Rs.650.70 lakh respectively were lying has not
been shown in the Receipt and Payment Accounts'
c.2 The opening and closing balance of Security Account (canara Bank S'B' A/c No' 17154)
Rs. 6.12 lakh and i{r.s.gg lakl respectively has not been shown in the Receipt and Payment
Accounts.
D. General
D.l In Receipts & Payments Account closing balance in Building Fund Account (canara
Bank SB Account No. tZiSSl as on 31.03.2016 has been shown as Rs' 78'97 lal<h' However' as
p"r...t, book it is Rs. 70.86 iakh. The difference of Rs. 8.11 lakh may be reconciled'
D.2 In Receipts & payments Account expenciiture on_ purchase of Furniture/Fixture Buiiding
has been shown as Rs. +i.tg lakh. How.r.i, i, Schedule - g "Fixed Assets" it has been shown
as Rs. 49.29lakh.. The difference of Rs. 8.10 lakh may be reconciled'
D.3 FDR of Rs. 1.43 crore of OBC Fund was encashed during the year 2015-16 and the
encashed amount was taken in Building Fund in place of oBC Fund' This needs to be rectified'
D.4 . Schedules of Balance Sheet and Income & Expenditure Account have not been prepared
as per the format of accounts prescribed by the MHRD'
D.5 BankReconciliation
CVSmaintains5bankaccounts.outof5bankaccounts,BankReconciliationStatements of 3 bank accounts were provided to audit. Reconciliation statement of these three
bank accounts revealed that various entries of Rs. 13.67 lakh remained unreconciled as on
31.03.2016 as detailed below'(Amount in Rs.)
Cheques/Amount
deposited butnot credited bY
Bank
Amountdebited bY
bank butnot taken inCash Book
Amountcredited by
Bank but nottaken,in Cash
Book
sl.
1"
Name of Account &A/c No.
Chequesissued but
notencashed
9,78,746(December2009 to Feb
2016)
1,48,964(July 2009 to
October20r4)
152538(July 2010 toJanuary 201 5)
1 Student SocietY Alc,Canara Bank, SB A/cNo.1768101017153
t6lr)IIlmlc,IFlml-lEulslolzlhlolvlmlol*IEl€l!!l4lEl3lztol^l.rIIlolrt>lrIql-ls
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E
2. Maintenance GrantA/c, Canara Bank, SBA/c No.1768101017149
2,050(July 2015 to
Feb 201 6)
61,161(November
2009 toMarch 2013)
3. Security Account A/c,Canara Bank, SB A/cNo.1768101017154
20,000(June 2015)
2951(l case 2A14.
l5)
Total 20.000- 9,80,796 2,13,076 1,52,639
It can be seen.from the annexure that an amount of Rs. 2.13 lakh represents amountdebited by bank but not taken in cash book. This needs investigation.
An amount of Rs. 9.81 lakh has been shown as cheques/amount deposited in bank but notcredited by bank. These cases need investigation.
Similarly, an amount of Rs. 20,000/- represents cheques issued but not encashed. Thesecheques have now become time barred but have not been taken in the cash book and shown asliability.
Similarly, an amount of Rs, 1.53 lakh represents amount credited by bank but not taken incash book i.e. R.s. i.53 iakh remaineci out of accounts.
Therefore, proper action needs to be taken at the earliest to reconcile the same.E Grants-in-aid
College of Vocational Studies, University of Delhi received grants-in-aid of Rs. lgg4.64lakh (Maintenance Grant- Rs. 1614.86 lakh and OBC Grant-Rs.379.78 lakh) from UGC duringthe financial year 2015-16. College also has own receipts of Rs. 509.76\akh and had an openingbalance of Rs. 1553.58 lakh under Non-plan. Out of the total funds of Rs. 4057.98 lakh, theCollege utilized Rs. 2040.44 lakh leaving a balance of Rs. 2017 .54lakh under Non-plan.
The college has not furnished any Utilisation certificate to UGC since 2009 l0.Theclosing balance of the Non-Plan grant-in-aid cash book is reported as the closing balance by thecollege to UGC for finalisation of budget estimate. The above grant:in:aid par? has.beenprepared on the basis of cash book taking in to account the entire Receipts & Payments and theclosing balance as on 3 11312016 is the closing balance of the cash book.
Management Letter: Deficiencies which have not been inciuded in the audit Report have beenbrought to the notice of the Vice-Chancellor, University of Delhi through a management letterissued separate ly for remed i allcorrective act ion.
v. Subject to our observations in the preceding paragraphs, we report that the Balance SheetIncome and Expenditure Account and Receipts and Payments Account dealt with by this reportare in agreement with the books of accounts
vi. In our opinion and to the best of our information and according to the explanation givento us, the said financial statements, read together with the Notes on Accounts and SignificantAccounting Policies, and subject to the significant matters stated above and other mattersmentioned in Annexure to this Audit Report, give a true and fair view in conformity withaccounting principles generally accepted in India:
fro
lii:jir l:r;:. r- r:ir::i :i . :ii- jrii;..,..ji.
I , .,111 ..
t-
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1.
Annexure-I
Adequacy of Internal Audit SYstem
The university has an internal audit department.
During the year, 19 units were planned for audit out of which I
The follow up.was not adequate as 244 audit paras of internal
on 31.03.2016.
Out of l3 maintained institutions only 3 were audited up toaudit of remaining 10 mairitained institutions is in alrears.
1 units were audited.
audit were outstanding as
2Ol4-15 and the internal
)
S.No.
Name of the Maintained Institutions Audited up to
I Aryabhatta College 2012-13
2. Ramanuian Colleee 2012-13
J. School of Open Learning 20rt-124. University College of Medical Sciences 2014-15
J. Collese of Vocational Studies artt/l 7<z.w ta- t J
6. Dayal Sineh College (Evening) 20tt-127. Agricultural Economic Research Centre 2010-13
8. Vallabhbhai Patel Chest Institute 2012-13
9. Deshbandhu College 2013-14
10. Dval Sineh Colleee (Dav) 2012-15
ll Miranda House 20ll-1212. Kirori Mal Collese 2014-15
13. Ram LalAnand College (Day) 2012-13 (Report wasawaited)
Adequacy of Internal Control System
The intemal Control of University of Delhi is inadequate as :
Follow up action on the Bank Reconciliation Statement is inadequate.
The Managements response to external audit objections is not effective as 59 paras were
outstanding as on 3l .03.2016.
Maintained Institutions
Management was not responsive to audit objections of audit reports of the foilowing
Institutions/Colleges i.e. Aryabhatta College, College of Vocational Studies, Dyal Singh
College (Evening & Morning), Miranda College, Kirorimal College and Ram Lal Anand
College (Day)
9e_
University College of lVledical Sciences
o There is not adequate internal control system as accrual system of accounting was not
followed as mentioned in comment No. A.l & A.2. Further Fixed Assets register was not
maintained properly and Bank reconciliation was not done properly.
School of Open Learning
o Post of Assistant Registrar (Accounts) is vacant since May 2014.
o Physical verification of inventory was not done regularly.
Vallabhbhai Patel Chest Institute
. The intemal control system of Institute was not adequate as MHRD format was not
followed strictly and Capital expenditure was booked as revenue expenditure. Further
Bank Accounts was not reconciled and Fixed Assets register was not maintainedproperly.
Dyal Singh College (Evening)
o The intemal control system is adequate.
Dyal Singh College (Morning)o The internal control system of the college is not'adequate as accrual system of accounting
was not followed and Capitalization of expenditure was not done.
Miranda llouse
. Physical verification of inventory was not done regularly.
Ram Lal Anand College @aY)
. Physical verification was not done regularly.
Agricultural Economics Research Centre
r The essential post of Director is vacant since 01.02.2006. Presently Director (Acting)
appointed by the University is looking after the centre-
Ramanujan College
. The internal control of the college is not adequate as Rs. 130 lakh received from UGClvas not properly accounted.
Deshbandhu College
The internal control system of the college is weak in following areas
(i) Broadsheet for GPF/ CPF has not been maintained.
(ii) Certificate of closing balance at the end of each month was not recorded in the
cash book.
(iii) The baiances of some ledgers were recorded with pencii.
93
3. System of physical verification of fixed assets
Physical verification is conducted on annual basis. The physical verification of 52 units
out of 125 units was conducted by the internal audit for the year April 2A14 b March2015.
Maintained Institutions The position of physical verification of assets and books and
publication in Maintained Institutions is as follows:-
Sr.no.
Name of the MaintainedInstitutions
Physical verificationconducted uotoAssets BookS &
PublicationArvabhatta College 2015-16 2012
2. Ramanuian Colleee March 2016 March 2016
J. School of Open Learning 2014-15 Underprocess
4. University College of MedicalSciences
2015-16 2014-15
5. Collese of Vocational Studies 20Ls-t6 2012-13
6, Dayal Singh College (Evening) 2015-16 UptoMarch 2012
7. Agricultuial Economic Research
Centre
2013-14 20lt-12
8. Vallabhbhai Patel. Chest Institute [-and &Building upto20r6Others : upto2014
20lt-12
9. Deshbandhu College Land &Building uptoDec 2009Others upto2003-04
2008
10. Dval Sineh Dav 20t5-16 2013-14
l1 Miranda House December 2015 2015-t612. Kirori Mal'Colleee Noverhber 2009 2014-15
13. Ram LalAnand (Day) March 2015 2003-2006
System of Physical Verification of inventory
Physical verification is conducted on annual basis. The physical verification of stationery
und ,onru*able items of 52 units out of 125 units and physical verification of 8 out of 2lIibrary have been conducted by University of Delhi.
Out of 13 MIs the physical verification of inventory has been done up to 2015-16 by 10
MIs. 3 colleges (SOL, RLA and Miranda house has done physical verification up to
8v
4.
5-
Z0t4-15 only. The information in.19gpect, 9[ Phygr.gal y.9rif1c,,1!ion "gl invantoqy like
r"io".w *i other consum,able itemiruas not turnished to'htiiiitffid&brSli*tttifti{{ege.
R"gii.{a*.ty.tniic.yriil$tr1...o?stiltutorydt.es............'.]',,1 ... . '' : ,.: :,:]: :-..:
As per the Aceounts, no statutory due over six month was outstanding as on 31.1'2016.
,.Nfgintained''iltrit*tlrtia*r,,,"';', -,. .l
Coilggt of Yrcatio*al $tudies '" I
As per annual pgcounts, pqyqlent over six months in rggpe.9!$sta.1*oly dues like Labour'e"JJ
nr- S.t?,..t*itrh arrO fOi ns. 0.08 lakh eteo w€r€ outiqinding,as onlI.$$30I '
Annexure-2
sl.
)"
BankAccount No.
Chequesissued upto31.12.15but notencashed(+)
Debit raisedby bank butnot booked incash book (-)
Credit givenby bank butnot bookedin cash book(+)
Cheques& Draftdeposited butcredit not givenbybank Q
DirectEntries inCashbookbut notfound inBankStatement
Remarks
(Periodicity ofthedetails)
1. GIS Cell(r 08s 1299530)
1,144 93,089 28,425 NotKnown,detailsnotavailable
2. UGCResearchFellowship(108s1298560)
6,86,475 -do-
3. DU SeminarSummerlnstt.( l08s 1 298707)
2,36,822
(17)
Since1986-87
4. DUEndowmentFund(108st299733)
5,000
(l)1/5/ts
5. CSIRFellowship( l08s t298413)
27,425**
(4)
**2007
to 2009
6. ResearchScheme
60,209
(4)
2,440(6.3.20r 3)
43,412 (t)
96
I
(r 08s l 2986s0)
7. Director ofHindiMediumImplementation(1 08s 1299303)
38,293(33)
33,025* *Since
1998-99,detailsnotavailable
8. SeminarSummerlnstt.(1 085 1 2990s2)
28s00
(4)*
*Since
2008
9. Misc. Saving(l 085 129894
s)
29,37,778
(3)
Sinee2010
10. ContractorSecurity(l 08s 1298480)
43,320 38,369 1,23,300 2006-07,detailsnotavailable
11. I Plan
I trossrzstrz
5,63,440 (2)
12. Misc. CurrentAIC(1 o8s r 295365)
82,832(35)*
4,67,187
(17)
30,07,812(2s)
4,21,635
(7)
*Since
t0l20t4
13. YoungResearchScientistsProject( l 085 129859
3)
83,600 (15) Since2406(detailsnotavailable
)
74, Dept.Adult
OI
&.
ContinuingEducation( I 085 129940
r on/*I OUT 1993-94,detailsnotavailable
g7
s)
15. B.R.A.Project(lo8s I 298264)
20,729
(2)
4,000
(4)
16. BRAC M.G.(l08s1 300s80)
26,828
(7)
9240
(l)
17. DU ResourceGeneration(r 085 1 300636)
I
10,500 4,03,194 Detailsnotavailable
18. NSS(108s129997l)
12,460 (6) 71,060 (l)
19. Misc SC
(10043s46738)
17,461(4)*
12,15,933
(ls)#
*Since
22l0y1s
#Since31110/12
20. Plan SC(10043s46727)
29,486
(4)*
17,13,324
(8)
I1,51,301
(4Qx**
87,76,383' (21;*x*Since
221U15,**since
2313109
***since
412109
21. Salary SC
(r 00435450 I0)
7,473
(t4)*
78,630
(2)
*Since
U4lts
22. Ivtaint SC(1004354502r)
8,60,828(233)*
8,41,467
(34)
35,67,137
(63;***
38,24.331
(20)**
*Since
25181t4,**since
3u3t09,*r.*Since
24l4nr
23. contractorsSecurity SC
8359 (l)'F *Since
9s
;1
,-!
a
\
(1004354S4O0) ,'
1i1n4 - 1
24. LibraryS€cur SC(100435462s,1) ,r
76,500(77)*
Siiice ,
.3{108/,12
25. R&P., SC(10CI435463S
6), ,
a'
5l;89,283, (225)
7,38,19,490(3291*x
1,52,57fi32(66)*It
. ]-'.. :
5,76,$6$'12)r. .i ,''
. .:
BR$ ,upt6" 3t1102015-,
ni*3i06,**Since
-r:,.. t. t.-
23/91A8,***since
3:Al\2t64
Grand,Total
.::.,,t
74,23p82 7.J.3,18,246 2,44,66;817 97159,!72 131,94383
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LiEE'i-VERSETY FR=SS
BAt fg E SFfEEF AS Af gf st MAR?H Z7iT
FUNDS & LIABELITIES CURRENT YEAR PREVIOUS YEAR
'l l+a^i$*!r. vGltitLci
2. eurremt tiab!lities :
(a) Deduction from Salary Bills(b) Bills Payable(c) Advance for work to be done(d) lnter Bank Transfer(e) Loan from UFD(f) Earnest Money
Rupees6,315,552.00
1 ,159,913.00992,400.00130,000.00
17,395,492.0010,000.0050,500.00
Rupees3,996,503.00
1,018,671 .00605,322.00130,000.00
17,395,492.A010,000.0050,500.00
ASSETS CURRENT YEAR PREVIOUS YEAR
1. Machinery, Furniture & Equipments2. Amount Receivable3. Stock ln HanC(a) Raw Material(b) Finished Goods4 Work in Progress5. Cash in Bank6. FestivalAdvance7. Pernranent Asseis
Rupees258,223.00
20,234,959.00
614,900.0020,640.00
1,153,000.003,770,136.00
900.001,000.00
Re.lpees329,141.00
20,845,348.00
1,128,533.0049,850.00
365,000.00482,316.00
6,300.001,000.00
!tJIFTL 26,G53,757.GS 23,2S6,499.S0
=e,w*@"
o.s.D.Unlversity Press
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