english final - Birbal Sahni Institute of Palaeobotany

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BIRBAL SAHNI INSTITUTE OF PALAEOBOTANY Annual Report 2004-2005 AUDIT REPORT to the Governing Body of the Birbal Sahni Institute of Palaeobotany 53 University Road, Lucknow We have audited the attached Balance Sheet of Birbal Sahni Institute of Palaeobotany, Lucknow, as at 31st March 2005 and also the Income & Expenditure account and Receipt & Payment account for the year ended on that date annexed thereto. These financial statements are the responsibility of the Institute’s management. Our responsibility is to express an opinion on these financial statements based on our audit. We conducted our audit in accordance with auditing standards generally accepted in India. Those Standards require that we plan and perform the audit to obtain reasonable assurance about whether the financial statements are free of material misstatement. An audit includes examining, on a test basis, evidence supporting the amounts and disclosures in the financial statement. An audit also includes assessing the accounting principles used and significant estimates made by management, as well as evaluating the overall financial statement presentation. We believe that our audit provides a reasonable basis for our opinion. Further to our comments in the Annexure “A” attached, we report that: (i) (ii) (iii) (iv) We have obtained all the information and explanation, which to the best of our knowledge and belief were necessary for the purpose of our audit; In our opinion, proper books of account as required by law have been kept by the Institute so far as appears from our examination of those books; The Balance Sheet and Income & Expenditure account and Receipt & Payment account dealt with by this report are in agreement with the books of account; In our opinion and to the best of our information and according to the explanations given to us, the said accounts give the information required, in the manner so required and give a true and fair view in conformity with the accounting principles generally accepted in India; a) In case of the Balance Sheet, of the state of affairs of the Institute as at 31st March, 2005; b) In the case of the Income & Expenditure account, of the surplus/deficit for the year ended on the date, and c) In the case of Receipt & Payment account, of the receipts & payments of the Institute for the year ended on that date. Date : 25.08.2005 Place : Lucknow For Singh Agarwal & Associates Chartered Accountants Sd/- Mukesh K. Agarwal FCA, DISA(ICA) (Partner) 73
BIRBAL SAHNI INSTITUTE OF PALAEOBOTANY Annual Report 2004-2005 Birbal Sahni Institute of Palaeobotany ANNEXURE - ‘A’ (Annexed to and forming part of the Audit Report for the year ended 31st March, 2005) Comments/Audit observations on accounts of Birbal Sahni Institute of Palaeobotany- Lucknow for the year ended 31 st March, 2005 Comments/Observations by the Chartered Accountants ACCOUNTS 1. The Institute is getting separate grants for Plan and Non-Plan expenses based on the budgets approved by the DST. During the year under report, the Governing Body has approved on 21.03.2005 in its meeting to use Plan head for Salary instead of Non-Plan Budget. 2. Advances (capital head) unsettled and pending for recovery/adjustment as on 31.03.2005 under different heads, since long, are to be properly taken care of at the Institute level for early adjustment. Details of which are as under: Action taken by the Institute As per the approval of GB, the Salary and Allowances component of those Scientific and Technical staff members who are working under the X Five Year Plan Projects were charged from Plan Head instead of Non-Plan during the year 2004-05. The advance has already been settled on 27.06.2005. The efforts are being undertaken to settle the advances as soon as possible. Date Particulars Amount a) Research Apparatus & Equipment 2003-04 Olympus 272200.00 Singapore b) Books & Journal 1983-84 Handbook of 878.00 Calcareous Algae (Vol-7) 2000-01 1681.44 2001-02 8238.23 2002-03 18307.91 The matter has been taken up with the UPPCL, Lucknow for the work to be executed at the earliest and advance to be settled. The advance has already been settled on 26.04.2005. c) CNR 2003-04 Exe.Engineer 562789.00 Lucknow (for shifting of transformer) 1999-00 Air conditioning 17799.00 3. Institute Authorities are advised to be more cautious At present, most of the Pensioners are within the zero 74
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Foreword Established in 1946, the B
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