160 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 160 pairs (10.0%) are explanatory questions and 144 restate a figure. 98.12% of rows pass the corpus quality gate.
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# One-time install: pip install desidata
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import desidata
df = desidata.load("annual-accounts-of-ugc-2023-24-question-and-answer-dataset")
df.head()Sign in with Google to download.
Usable for analysis, but expect some cleaning before you rely on it.
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First 10 of 160 rows
| question | answer | context | answer_start | question_type | knowledge_quality_score | source_quote | source_page | source_location | confidence | validation_status |
|---|---|---|---|---|---|---|---|---|---|---|
| What issue arises if pre-paid expenses are considered in the context of PFMS transactions? | considered, it create a discrepancy between the books of accounts and PFMS transactions | According to CAN-PFMS guidelines, any unspent balance in the Public Financial Management System (PFMS) lapses on March 31* of each year, as the system follows a cash-based accounting method. If pre-paid expenses are considered, it create a discrepancy between the books of accounts and PFMS transactions. This discrepancy would make it difficult to prepare the utilization certificate due to the mismatch between the transactions and unspent balance in the books and PFMS account. | 216 | definition | 1.000 | If pre-paid expenses are considered, it create a discrepancy between the books of accounts and PFMS transactions. | 97 | page=97,ocr=1 | 0.850 | valid |
| What does an audit include regarding 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: i. 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. | 18 | definition | 1.000 | 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. | 67 | page=67,ocr=1 | 0.700 | valid |
| What does the disclosed accounting policy of UGC involve regarding grants and refunds? | recognizing the grants and refund of unspent grants on receipt basis | Interest earned/internal receipt on the pending grant was not provided to audit. The same has not been shown as receivable by UGC resulting in understatement of Loans, Advances & Deposits (Grants receivable) as well as Current Liabilities (Grants refundable to the Ministry) by Rs. 2.00 lakh plus interest earned on the same. Test check of above 14 cases revealed that an amount of Rs. 2127.21 crore of unspent grant for which UC was pending as on 31.3.2024. With its disclosed accounting policy of recognizing the grants and refund of unspent grants on receipt basis, the complete information of the amount of Grants-in-aid for which the UCs have not been received as well as the unutilized grants-in-aid pending with the Institutions as on the last date of the financial year should be disclosed in the Notes to Accounts for transparency and better understanding of the accounts. . | 499 | definition | 1.000 | With its disclosed accounting policy of recognizing the grants and refund of unspent grants on receipt basis, the complete information of the amount of Grants-in-aid for which the UCs have not been received as well as the unutilized grants-in-aid pending with the Institutions as on the last date of the financial year should be disclosed in the Notes to Accounts for transparency and better understanding of the accounts. | ||||
| What was the prescribed way to handle excess income over expenditure according to the Uniform format of accounts? | added to or subtracted from Interest Reserve shown under the Liabilities | This resulted in overstatement of Income as well as Staff payment by Rs. 2.81 crore. This issue was pointed out in previous year report but same situation persists. Provident Fund As per Uniform format of accounts any excess of income over expenditure or excess of expenditure over income should be added to or subtracted from Interest Reserve shown under the Liabilities. CEC has not drawn Balance Sheet as per prescribed format and has not shown Interest Reserve under it. In contravention of Uniform format of accounts CEC has transferred Rs. 72,443 from Revenue (Grant) and shown as income in Income and Expenditure Accounts. As a result CEC has shown an excess of income over expenditure of ‘Nil’ in place of deficit of Rs. 72,443/-. This resulted into overstatement of Income and liabilities by Rs. 72,443. This issue was pointed out in previous year report but same situation persists. | 299 | definition | 1.000 | Provident Fund As per Uniform format of accounts any excess of income over expenditure or excess of expenditure over income should be added to or subtracted from Interest Reserve shown under the Liabilities. | ||||
| What is the Centre's responsibility in the e-Shodh Sindhu project? | the implementing agency for the e-Shodh Sindhu project under the NMEICT scheme | It is observed that the Centre is accounting these payments on cash basis instead of accrual basis which is against the format of accounts prescribed by Ministry of Education. INFLIBNET, Gandhinagar had paid Rs. 56.46 lakh (March-2024) towards subscription ISID database for all University and N-List of college for the period April 2024 to March 2025. the entire amount Rs. 56,46,064/- was pertaining to subsequent period i.e. year 2024-25 instead of 2023-24 and was required to be depicted under Loans, Advance and Deposits- Prepaid Expenses . the INFLIBNET, Gandhinagar depicted entire amount of Rs. 56.46 lakh as expenditure under schedule-2 (E- Shodh Sindhu Subscription). As per the directives of the Ministry of Education, Government of India, the Centre serves as the implementing agency for the e-Shodh Sindhu project under the NMEICT scheme. | 772 | definition | 1.000 | As per the directives of the Ministry of Education, Government of India, the Centre serves as the implementing agency for the e-Shodh Sindhu project under the NMEICT scheme. | 99 | page=99,ocr=1 | 0.700 | |
| Why has the Atomic Energy (UGC-DAE) Consortium for Scientific Research not conducted inventories? | the consumable are not for long term storage and consumed by the laboratories in research experiments | Atomic Energy (UGC-DAE) Consortium for | inventories has not been Scientific Research, Indore conducted due to the consumable are not for long term storage and consumed by the laboratories in research experiments. Does not have any inventory (Jitendra) Singh Deputy Secretary Financial Advisor | 111 | relationship | 0.970 | Atomic Energy (UGC-DAE) Consortium for | inventories has not been Scientific Research, Indore conducted due to the consumable are not for long term storage and consumed by the laboratories in research experiments. | 107 | page=107,ocr=1 | 0.800 | valid |
| What problem is caused by the mismatch between transactions and the unspent balance in the books and PFMS account? | make it difficult to prepare the utilization certificate | This discrepancy would make it difficult to prepare the utilization certificate due to the mismatch between the transactions and unspent balance in the books and PFMS account. the pre-paid expenses methodology is not feasible for this earmarked project. | It is further intimated that as per format prescribed by Ministry of Education, advances to employees for house building, purchase of vehicles and computers will be included under Schedule-8-Loans, Advances and Deposits, unless Revolving funds (Earmarked) have been established and are included in Schedule-2. | 23 | relationship | 0.970 | This discrepancy would make it difficult to prepare the utilization certificate due to the mismatch between the transactions and unspent balance in the books and PFMS account. | 99 | page=99,ocr=1 | 0.700 | valid |
| How was the excess expenditure of Rs. 48.51 lakhs covered? | from the internal receipt of the Centre with the approval of UGC, New Delhi | This matter is already reflected in the audited annual accounts under Schedule-23 — Significant Accounting Policies and Notes forming part of the accounts. It should also be noted that earmarked expenses are not included as expenditures in the Income & Expenditure statement. In light of these considerations, we respectfully request to consider the reply and kindly drop the observation. Grant-in-aid: The unspent Grants in aid balance of previous year was Rs. 1.11 crore . The grants-in-aid received during 2023-24 was Rs. 12.12 crore . The Institute utilized a sum of Rs. 13.71 crore . The closing balance of grants-in-aid for the year was Rs. ‘NIL’ (The excess expenditure of Rs. 48.51 lakhs were met from the internal receipt of the Centre with the approval of UGC, New Delhi.) 5. | 705 | relationship | 0.970 | 48.51 lakhs were met from the internal receipt of the Centre with the approval of UGC, New Delhi.) 5. | 100 | page=100,ocr=1 | 0.700 | valid |
| What happens to unutilized assignments in TSA at the end of the financial year? | will lapse to the government at close of the Financial Year | 1. Grant received from Government, based on budget approved by the Parliament, constitute main source of receipts of UGC. Though the grants received (after the adjustment of expenditure of capital nature) are taken to income and expenditure account, the effective income of UGC is nil in the light of restrictions that without sanction of Government, Unutilized Assignment in TSA will lapse to the government at close of the Financial Year and will not be available to the Autonomous Bodies for expenditure in the next Financial Year. 2. The building which UGC is housed belongs to Land & development office, M/o Urban Development, New Delhi. UGC is the lessee of this property and it was allotted on 17-06-1960 with NIL Rent. UGC maintains this building and pays its property tax. 3. | 380 | summary | 0.970 | Though the grants received (after the adjustment of expenditure of capital nature) are taken to income and expenditure account, the effective income of UGC is nil in the light of restrictions that without sanction of Government, Unutilized Assignment in TSA will lapse to the government at close of the Financial Year and will not be available to the Autonomous Bodies for expenditure in the next Financial Year. | ||||
| What happens to unspent funds in the TSA account at the end of March 31st? | is lapsed to the Government authorities or funding agencies | 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. Accordingly, as on 31.03.2024 an outstanding balance of Rs. 4,16,05,47,917 in TSA account was lapsed to the Government accounts automatically at the end of day of 31st March. 6. Total advance paid to CPWD is Rs. 14,19,48,753 which includes an amount of Rs. 12,53,64,014 as an advance during the year 2023-2024. 7. Advances made and shown as recoverable are adjusted to final head of account/recovered on receipt of final bill/ receipt from the concerned party/department. | 87 | 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 | valid |
Read straight from the file — download or use the API URL for the full dataset.
| 70 |
| page=70,ocr=1 |
| 0.700 |
| valid |
| 94 |
| page=94,ocr=1 |
| 0.700 |
| valid |
| valid |
| 63 |
| page=63,block=3 |
| 0.700 |
| valid |