86 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. 16 of the 86 pairs (18.6%) are explanatory questions and 70 restate a figure. 97.67% of rows pass the corpus quality gate.
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First 10 of 86 rows
| question | answer | context | answer_start | question_type | knowledge_quality_score | source_quote | source_page | source_location | confidence | validation_status |
|---|---|---|---|---|---|---|---|---|---|---|
| What do auditing standards in India require auditors to ensure during an audit? | plan and perform the audit to obtain reasonable assurance about whether the financial statements are free from material misstatements | Our responsibility is to express an opinion on these financial statements based on our audit. 2 This Separate Audit Report contains the comments of the Comptroller and Auditor General of India (CAG) on the accounting treatment only with regard to classification, conformity with the best accounting practices, accounting standards and disclosure norms, 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 reported through Inspection Reports/ CAG’s Audit Reports separately. 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. | 744 | definition | 1.000 | These standards require that we plan and perform the audit to obtain reasonable assurance about whether the financial statements are free from material misstatements. | 67 | page=67,ocr=1 | 0.700 | valid |
| What does an audit involve when reviewing financial statements? | examining, on a test basis, evidences supporting the amounts and disclosure in the financial statements | An audit includes examining, on a test basis, evidences supporting the amounts and disclosure in the financial statements. An audit also includes assessing the 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: A We have obtained all the information and explanations which to the best of our knowledge and belief were necessary for the purpose of our audit; ii. The Balance Sheet, Income & Expenditure Account and Receipts & Payments Account dealt with by this report have been broadly drawn up in the format prescribed by the Government of India, Ministry of Education. iii. | 18 | definition | 1.000 | An audit includes examining, on a test basis, evidences supporting the amounts and disclosure in the financial statements. | 67 | page=67,ocr=1 | 0.700 | valid |
| What type of research fellowship is offered for meritorious students in humanities and social sciences? | Research Fellowship in Humanities and Social Sc. for Meritorious Students | Research Fellowship and RA to Foreign Nationals - - - - 3(C) 16(XIV) Research Fellowship in Humanities and Social Sc. for Meritorious Students - - - - 3(C) 16(XV) Free Education for Sports Medal Winners/ Participants of National/International Events. - - - - 3(C) 17(I) Research Awards to Teachers 48,442 - - 48,442 3(C) 17(II) Research Scientists - - - - 3(C) 17(III) Major Research Projects - - - - (a) Science - - - - (b) Humanities and Social Science - - - - 3(C) 17(IV) Minor Research Projects (Colleges) - - - - 3(C) 18 Introduction of Vocational Education in Higher Education & Community Colleges (NSQF) - - - - 3(C) 18 EG Introduction of Vocational Education in Higher Education & Community Colleges (NSQF) - - - - 3(C) 19(I) Special Honorarium to the Fellow of at Least Two of the Academies Identified by UGC - - - - 3(C) 19(II) Grants for Specific Purpose - - - - | 69 | definition | 1.000 | Research Fellowship and RA to Foreign Nationals - - - - 3(C) 16(XIV) Research Fellowship in Humanities and Social Sc. for Meritorious Students - - - - 3(C) 16(XV) Free Education for Sports Medal Winners/ Participants of National/International Events. | ||||
| What problem has resulted from UGC's inadequate monitoring of grants-in-aid? | huge amount of grants-in-aid is lying unutilized with these Institutions | Since the amount is receivable therefore it should have been shown as receivable under Loans, Advances and Deposits and also under Current Liabilities. This has resulted in understatement of Loans, Advances & Deposits as well as Current Liabilities by = 12.50 crore. This was also pointed out in the report for the year 2021-22 but remedial action has not been taken by UGC. B. General 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). However due to inadequate monitoring by UGC huge amount of grants-in-aid is lying unutilized with these Institutions. | 655 | relationship | 0.970 | However due to inadequate monitoring by UGC huge amount of grants-in-aid is lying unutilized with these Institutions. | 68 | page=68,ocr=1 | 0.700 | valid |
| How was the 2022-23 provision for employee retirement and terminal benefits double counted? | as part of the Staff Payments and Benefits (Schedule 15) and (ii) as part of the Schedule-1 directly. | B. Income As per actuarial assessment overall an additional provision of 5.74 crore was required towards Employee Retirement and Terminal Benefits during 2022-23. Besides, 22.95 crore being prior period provision towards Employee Retirement and Terminal Benefits was required to be adjusted in Capital Fund which was earlier (2021-22 Accounts) not adjusted towards capital fund. Considering these two provisions, deduction of % 28.69 crore was made in Schedule- 1 of accounts -Capital/Corpus fund. provision of current years’ Retirement and Terminal Benefits was also included in the Income & Expenditure Account through Schedule- 15 (Staff Payments and Benefits). As such, 2022-23 provision towards Employee Retirement and Terminal Benefits was double counted as it had impacted twice e.g. (i) as part of the Staff Payments and Benefits (Schedule 15) and (ii) as part of the Schedule-1 directly. | 795 | relationship | 0.970 | (i) as part of the Staff Payments and Benefits (Schedule 15) and (ii) as part of the Schedule-1 directly. | 71 | page=71,ocr=1 | ||
| How is depreciation applied to fixed assets added or sold during the year? | depreciation is provided for full year irrespective of date of addition or reduction | In respect of additions to fixed assets or reduction (sale) of fixed asset during the year, depreciation is provided for full year irrespective of date of addition or reduction. Depreciation charged on fixed assets at Straight Line Method at the following rates: - a. Furniture and Fixtures 7.5% b. Electrical Appliances 5.0% c. Computer/Peripherals 20% d. Library books & Journals 10% e. Motor Vehicle 10% f. Office Equipment 7.5% g. Computer Software 40% 4. Interest on All Deposits/ Investments is accounted for on accrual basis. 5. Employees Salaries/Benefits a. Central Government Employees service rules are by and large, made applicable to the employees of the UGC. b. For accounting of employee benefit, the council conducted actuarial valuation. According to the report of Actuarial valuation, the Council has made a provision of Rs. | 92 | summary | 0.970 | In respect of additions to fixed assets or reduction (sale) of fixed asset during the year, depreciation is provided for full year irrespective of date of addition or reduction. | 62 | page=62,block=5 | 0.700 | |
| What happens to unspent balances in the Treasury Single Accounts as of 31st March? | is lapsed to the Government authorities or funding agencies | However out of this, 5-acre land had been transferred by UGC to All India Council for Technical Educa- tion in January 2003. UGC maintains this Land and pays its property tax regularly. 4. Surplus funds are kept temporarily with Schedule Bank. No restrictions exist on utilization of amount at any point of time. 5. During Financial Year 2018-19 the Commission made separate balance sheet for GPF for the first time. Since till Financial Year 2017-18, it was merged with the main financial statement hence no opening balance was taken in the separate balance sheet of GPF. 6. The Ministry of Finance issued a notification, according to which the Government of India opened a Treasury Single Accounts (TSA) which is managed by RBI. As per notification, any balance which is left unspent in the account as on 31st March is lapsed to the Government authorities or funding agencies. | 818 | summary | 0.970 | As per notification, any balance which is left unspent in the account as on 31st March is lapsed to the Government authorities or funding agencies. | 63 | page=63,block=3 | 0.700 | |
| What is covered in the Separate Audit Report of the Comptroller & Auditor General of India? | the Accounts of University Grants Commission and its eight Inter-University Centres for the year ended 31 March 2023 | Separate Audit Report of the Comptroller & Auditor General of India on the Accounts of University Grants Commission and its eight Inter-University Centres for the year ended 31 March 2023 We have audited the attached Balance Sheets of University Grants Commission (UGC) and its eight Inter-University Centres as at 31 March 2023, the Income & Expenditure Account and Receipts & Payments Account for the year ended on that date under Section 19(2) of the Comptroller and Auditor General’s (Duties, Powers & Conditions of Service) Act, 1971 read with section 19 (3) of the University Grants Commission Act, 1956. These financial statements include the accounts of six Regional Offices of the UGC. These financial statements are the responsibility of UGC’s management. | 71 | summary | 0.970 | Separate Audit Report of the Comptroller & Auditor General of India on the Accounts of University Grants Commission and its eight Inter-University Centres for the year ended 31 March 2023 We have audited the attached Balance Sheets of University Grants Commission (UGC) and its eight Inter-University Centres as at 31 March 2023, the Income & Expenditure Account and Receipts & Payments Account for the year ended on that date under Section 19(2) of the Comptroller and Auditor General’s (Duties, Powers & Conditions of Service) Act, 1971 read with section 19 (3) of the University Grants Commission | ||||
| What do the financial statements of the University Grants Commission and its eight Inter-University Centres reflect? | a true and fair view in conformity with accounting principles generally accepted in India | Vv Subject to our observations in the preceding paragraphs, we report that the Balance Sheet, Income and Expenditure Account and Receipts and Payments Account dealt with by this report are in agreement with the books of accounts. vi In our opinion and to the best of our information and according to the explanations given to us, the said financial statements, read together with the Accounting Policies and Notes to Accounts, and subject to significant matters stated above and other matters mentioned in Annexure to this Audit Report, give a true and fair view in conformity with accounting principles generally accepted in India: a. in so far as it relates to the Balance Sheet of the state of affairs of University Grants Commission, New Delhi and its eight Inter-University Centres as at 31 March 2023; and | 542 | summary | 0.970 | vi In our opinion and to the best of our information and according to the explanations given to us, the said financial statements, read together with the Accounting Policies and Notes to Accounts, and subject to significant matters stated above and other matters mentioned in Annexure to this Audit Report, give a true and fair view in conformity with accounting principles generally accepted in India: a. | ||||
| What problem has arisen due to insufficient monitoring by UGC? | huge amount of grants-in-aid is lying unutilized with these Institutions | (i) Government of India. UGC replied that the refund of unspent grant is shown in Schedule 10 in the annual accounts only after receiving the same in the Bank accounts. Since the amount is receivable therefore it should have been shown as receivable under Loans, Advances and Deposits and also under Current Liabilities. This resulted in understatement of Loans, Advances & Deposits as well as Current Liabilities by = 12.50 crore. This was also pointed out in the report for the year 2021-22 but remedial action has not been taken by UGC. General 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. However due to inadequate monitoring by UGC _ huge amount of grants-in-aid is lying unutilized with these Institutions. | 818 | summary | 0.970 | However due to inadequate monitoring by UGC _ huge amount of grants-in-aid is lying unutilized with these Institutions. | 78 | page=78,ocr=1 | 0.700 |
Read straight from the file — download or use the API URL for the full dataset.
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