116 extractive question-and-answer pairs built from Annual Accounts, published by ugc.gov.in. Every answer is a verbatim span of text the source prints, and each row carries the passage it sits in, its offset in that passage, the source quote, the page and the location in the document, so any row can be checked against the original. 24 of the 116 pairs (20.7%) are explanatory questions and 92 restate a figure. 97.41% of rows pass the corpus quality gate.
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df = desidata.load("annual-accounts-2024-25-question-and-answer-dataset")
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Usable for analysis, but expect some cleaning before you rely on it.
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First 10 of 116 rows
| question | answer | context | answer_start | question_type | knowledge_quality_score | source_quote | source_page | source_location | confidence | validation_status |
|---|---|---|---|---|---|---|---|---|---|---|
| What is the status of the Internal Audit Wing at the Institute? | not established within the Institute | (ii) Adequacy of Internal Audit System Internal Audit System of the Institute is not relatively adequate. Internal Audit Wing is not established within the Institute. Further, Internal Audit by Ministry was also not conducted during period covered by audit. | 129 | definition | 1.000 | Internal Audit Wing is not established within the Institute. | 71 | page=71,ocr=1 | 0.850 | valid |
| What is the goal of the auditor's responsibilities regarding financial statements? | to obtain reasonable assurance about whether the financial statements as a whole are free from material misstatement | Auditor’s Responsibilities for the Audit of the Financial Statements Our objectives are to obtain reasonable assurance about whether the financial statements as a whole are free from material misstatement, whether due to fraud or error, and to issue an auditor’s report that includes our opinion in accordance with CAG’s auditing regulations /standards/ manuals/ guidelines/ guidance-notes/ orders/ circulars etc. For and on behalf of the CAG of India Director General of Audit (Central Expenditure) Place: New Delhi Date: | 88 | definition | 1.000 | Auditor’s Responsibilities for the Audit of the Financial Statements Our objectives are to obtain reasonable assurance about whether the financial statements as a whole are free from material misstatement, whether due to fraud or error, and to issue an auditor’s report that includes our opinion in accordance with CAG’s auditing regulations /standards/ manuals/ guidelines/ guidance-notes/ orders/ circulars etc. | 63 | page=63,ocr=1 | 0.700 | valid |
| What requirement does Rule 212(1) of the GFR 2017 impose on the preparation of annual accounts? | annual accounts should be prepared strictly on the basis of duly maintained ledger accounts | MOD balances are treated as bank balances and therefore should be taken in Receipts & Payments Accounts. The Reccipts & Payments Accounts needs to be rectified. Mismatch between Ledger Accounts and Annual Accounts As per the Uniform Format of Accounts prescribed for autonomous bodies and the provisions of Rule 212(1) of the GFR 2017, annual accounts should be prepared strictly on the basis of duly maintained ledger accounts, and the balances in each schedule should reconcile with the corresponding ledger accounts. During the certification audit of annual accounts for the FY 2024—25, it was noticed that the ledger has not been maintained in a schedule-wise manner in the Tally, and differences in amounts were observed between the ledger balances and the figures reported in the schedules ofthe annual accounts as detailed below. No. | 336 | definition | 1.000 | Mismatch between Ledger Accounts and Annual Accounts As per the Uniform Format of Accounts prescribed for autonomous bodies and the provisions of Rule 212(1) of the GFR 2017, annual accounts should be prepared strictly on the basis of duly maintained ledger accounts, and the balances in each schedule should reconcile with the corresponding ledger accounts. | ||||
| What information is shown in Schedule 6 of the Income & Expenditure Account? | the grants available and utilized for revenue expenditure | Assets Fixed Assets Expenditure of 740.89 lakh (Annexure 3) incurred towards the development of the website has been charged to revenue expenditure instead of being capitalized under Capital Work in Progress (CWIP). This treatment has resulted in understatement of Capital Work in Progress as well as Capital Fund by 240.89 lakh each, B. Income & Expenditure Account B. Income (Schedule 6)- 1.14 crore The above schedule depicts the grants available and utilized for revenue expenditure. As per the format of accounts prescribed by Ministry of Education if the Expenditure is more than the available grant, the grant utilized for revenue expenditure which is depicted in the above schedule is to be restricted to the available grant and the balance in the above schedule will be shown as NIL instead of deficit. | 429 | definition | 1.000 | Income (Schedule 6)- 1.14 crore The above schedule depicts the grants available and utilized for revenue expenditure. | 76 | page=76,ocr=1 | 0.700 | valid |
| What is required for recognizing expenses and liabilities under an accrual basis? | expenses and liabilities be recognized in the period in which they are incurred, regardless of the actual cash outflow | institutions are required to maintain accounts on an accrual basis, which mandates that expenses and liabilities be recognized in the period in which they are incurred, regardless of the actual cash outflow. budget head-31 (pension & maintenance) for the FY 2024- 2025 through PFMS portal. The Centre fully utilized the grants-in- aid under this head, leaving a balance of 21,376/- as on 31-03- 2025, which subsequently lapsed on the PFMS portal. The Centre also made a provision of 238.37 lakh for outstanding expenses based on the balance available under budget head-31 as on 31* March 2025. if provisions had been created for all remaining outstanding bills under this head as of 31st March, the expenses would have exceeded the grants-in-aid received for the financial year, leaving no available balance. | 88 | definition | 1.000 | institutions are required to maintain accounts on an accrual basis, which mandates that expenses and liabilities be recognized in the period in which they are incurred, regardless of the actual cash outflow. | 94 | page=94,ocr=1 | ||
| What basis was used for the finalization of accounts? | Accrual basis including provisions, receivable and payable | grant and the balance in the above schedule will be shown as NIL instead of deficit. a sum of 215.00 lakh is receivable from Bangalore University as per Sch-5 Loans & Advances. After adjusting the available bank balance and receivable from Bangalore University, the balance of lakhs are receivable from UGC, The finalization of accounts has been prepared on Accrual basis including provisions, receivable and payable. IUCYS received grant of = 104,59 lakh but the depicted grant income of 114,40 lakh, This has resulted in overstatement of Loans, Advances & Deposits and Grant/ Subsidies by = 9.81 lakh. The excess expenditure amount met out from the opening balance of the previous year and the same has been reflected in the Sch-5 Loans & Advances as grant receivable from UGC. Assessment of Internal Controls: Adequacy of internal control system. | 358 | definition | 1.000 | After adjusting the available bank balance and receivable from Bangalore University, the balance of lakhs are receivable from UGC, The finalization of accounts has been prepared on Accrual basis including provisions, receivable and payable. | 102 | page=102,ocr=1 | ||
| What problem is caused by UGC's lack of adequate monitoring? | huge amount of grants-in-aid is lying unutilized with these Institutions | This was also pointed out in the report for the year 2021-22, 2022- 23 & 2023-24 but remedial action has not been taken by UGC. B. General 1. UGC is accounting the release of grants-in-aid to the various Institutions (Central Universities/State Universities/Colleges /Institutions) and its refund on cash basis as disclosed in its Significant Accounting Policy No. 1(b). due to inadequate monitoring by UGC huge amount of grants-in-aid is lying unutilized with these Institutions. UCs were pending for an amount of ₹818.38 crore as detailed in Annexure-1 as on 31.3.2025. 2. Disclosure requirement as per MOE: | 407 | relationship | 0.970 | due to inadequate monitoring by UGC huge amount of grants-in-aid is lying unutilized with these Institutions. | 64 | page=64,block=1 | 0.700 | valid |
| What financial impact resulted from treating website development costs as revenue expenditure instead of capitalizing them? | understatement of Capital Work in Progress as well as Capital Fund by 240.89 lakh each | Assets Fixed Assets Expenditure of 740.89 lakh (Annexure 3) incurred towards the development of the website has been charged to revenue expenditure instead of being capitalized under Capital Work in Progress (CWIP). This treatment has resulted in understatement of Capital Work in Progress as well as Capital Fund by 240.89 lakh each, B. Income & Expenditure Account B. Income (Schedule 6)- 1.14 crore The above schedule depicts the grants available and utilized for revenue expenditure. As per the format of accounts prescribed by Ministry of Education if the Expenditure is more than the available grant, the grant utilized for revenue expenditure which is depicted in the above schedule is to be restricted to the available grant and the balance in the above schedule will be shown as NIL instead of deficit. | 247 | relationship | 0.970 | This treatment has resulted in understatement of Capital Work in Progress as well as Capital Fund by 240.89 lakh each, B. | 76 | page=76,ocr=1 | 0.700 | |
| What was the impact of recording 556.41 lakh as revenue expenditure instead of capitalizing it? | understatement of Fixed Assets 556.41 lakh and overstatement of Expenses for the current year & previous ears by 556.41 lakh | University Grants Commission ANT (Ministry of Education, Govt. of India) WERE AMT Ag 110 002 Bahadurshah Zafar Marg, New Delhi-110002 Phone : 011-23604199, 011-23604301 No.F.8-2/2023-24(FD-II) March, 2026 Comments of UGC and IUCs on the Separate Audit Report for the financial year 2024-25 Part A University Grants Commission Balance Sheet The recommendation is noted for compliance. Assets Fixed Assets (Schedule 4): 7982.03 lakh Tangible Assets: % 896.11 lakh Expenditure of 556.41 lakh incurred against advance given to CPWD has been booked as revenue expenditure instead of being capitalized, which is not in line with AS 10 requirements. This has resulted in understatement of Fixed Assets 556.41 lakh and overstatement of Expenses for the current year & previous ears by 556.41 lakh. | 664 | relationship | 0.970 | This has resulted in understatement of Fixed Assets 556.41 lakh and overstatement of Expenses for the current year & previous ears by 556.41 lakh. | 82 | page=82,ocr=1 | 0.700 | |
| Why was the cost of developing the website categorized as revenue expenditure? | the funds were not received from UGC under Budget Head -35 Capital Grants | This treatment resulted in understatement of Capital Work in Progress as well as Capital Fund by 240.89 lakh each. Income & Expenditure Account Income Grants/Subsides (Schedule 6)- = 1.14 crore The above schedule depicts the grants available and utilized for revenue expenditure. As per the format of accounts prescribed by Ministry of Education if the Expenditure is more than the available grant, the grant utilized for revenue expenditure which is depicted in the above schedule is to be restricted to the available Inter University Centre for Yogic Science (IUCYS), Delhi Noted for compliance. Since the funds were not received from UGC under Budget Head -35 Capital Grants, the expenditure for development of website incurred out of available grant under budget head -31 Revenue Grants. the expenditure was booked on revenue expenditure. IUCYS has no internal income. | 604 | relationship | 0.970 | Since the funds were not received from UGC under Budget Head -35 Capital Grants, the expenditure for development of website incurred out of available grant under budget head -31 Revenue Grants. | 101 | page=101,ocr=1 |
Read straight from the file — download or use the API URL for the full dataset.
| 74 |
| page=74,ocr=1 |
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