35 extractive question-and-answer pairs built from Audit Report 23-24, published by nhsrcindia.org. 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. 14 of the 35 pairs (40.0%) are explanatory questions and 21 restate a figure. 100.00% 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("audit-report-2023-2024-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 35 rows
| question | answer | context | answer_start | question_type | knowledge_quality_score | source_quote | source_page | source_location | confidence | validation_status |
|---|---|---|---|---|---|---|---|---|---|---|
| What is the accounting treatment of revenue grants at NHSRC? | recognized on a systematic basis in the Income and Expenditure Account over the period as necessary to match with the related costs | As per accounting policy of NHSRC, the accounting treatment of revenue Grant is recognized on a systematic basis in the Income and Expenditure Account over the period as necessary to match with the related costs which are intended to be utilized. in no way scenario like Excess of Income over Expenses or Excess of Expenses over Income can be arise i.e No Profit/No Loss. 9, The expenditure shown under head professional fees and salaries for RRC- NE includes salaries of core/administrative staff and professional fees of technical consultants whereas in case of NHSRC, professional fees of | 80 | definition | 1.000 | As per accounting policy of NHSRC, the accounting treatment of revenue Grant is recognized on a systematic basis in the Income and Expenditure Account over the period as necessary to match with the related costs which are intended to be utilized. | 16 | page=16,ocr=1 | 0.700 | valid |
| What is the purpose of the accounting policies adopted by the National Health Systems Resource Centre? | to ensure uniformity and consistency in the method of account for programme funds and financial reporting | National Health Systems Resource Centre Schedule 11: Significant Accounting Policies adopted in the presentation of the accounts are as under: a) b) c) d) Accounting Policy : In order to ensure uniformity and consistency in the method of account for programme funds and financial reporting, the following accounting policies will be applicable .The periodic financial reporting and the annual financial statements will be guided by these accounting policies. | 184 | definition | 1.000 | National Health Systems Resource Centre Schedule 11: Significant Accounting Policies adopted in the presentation of the accounts are as under: a) b) c) d) Accounting Policy : In order to ensure uniformity and consistency in the method of account for programme funds and financial reporting, the following accounting policies will be applicable .The periodic financial reporting and the annual financial statements will be guided by these accounting policies. | 18 | page=18,ocr=1 | 0.700 | valid |
| What is Our opinion? | not modified in respect of these matters | 5,89,04,325.74 for the year ended on that date, as considered in the financial statements/information of the branch which has been audited by the branch auditors whose reports have been furnished to us, and our Opinion in so far as it relates to the amounts and disclosures included in respect of the branch, is based solely on the report of such branch auditors. Our opinion is not modified in respect of these matters. R b) d) rt on other Legal and Regulatory Requirements: We have sought all the information and explanations which to the best of our knowledge and belief were necessary for the purpose of our audit. | 379 | definition | 0.980 | Our opinion is not modified in respect of these matters. | 5 | page=5,ocr=1 | 0.850 | valid |
| On what basis is the auditor's opinion related to the branch's amounts and disclosures formed? | based solely on the report of such branch auditors | (The Income and Expenditure Account, read with the notes thereon shows a no balance of Expenditure or Income, in conformity with the accounting principles generally accepted in India & as per management policies, for the year covered under account; Other Matters: We did not audit the financial statements/ information of one branch included in the financial statements of the Entity whose financial statements/financial information reflect total fixed assets of Rs. as at 31st March 2024 and the total revenue/fund of Rs. 5,59,53,400.00 and total expenditure of Rs. 5,89,04,325.74 for the year ended on that date, as considered in the financial statements/information of the branch which has been audited by the branch auditors whose reports have been furnished to us, and our Opinion in so far as it relates to the amounts and disclosures included in respect of the branch, is based solely on the report of such branch auditors. | 879 | relationship | 0.970 | 5,89,04,325.74 for the year ended on that date, as considered in the financial statements/information of the branch which has been audited by the branch auditors whose reports have been furnished to us, and our Opinion in so far as it relates to the amounts and disclosures included in respect of the branch, is based solely on the report of such branch auditors. | ||||
| What is the management's responsibility concerning the preparation of financial statements? | the preparation of these financial statements that give a true and fair view of the financial position, financial performance of the Auditee Entity | Management’s Responsibility for the Financial Statements: Management is responsible for the preparation of these financial statements that give a true and fair view of the financial position, financial performance of the Auditee Entity in accordance with the accounting principles generally accepted in India including the Accounting Standards issued by the Institute of Chartered Accountants of India (ICAI): This responsibility includes the design, implementation and maintenance of internal control relevant to the preparation and presentation of the financial statements that give a true and fair view and are free from material misstatement, whether due to fraud or error. Auditor’s Responsibility: Our responsibility is to express an opinion on these financial statements based on our audit. | 88 | summary | 0.970 | Management’s Responsibility for the Financial Statements: Management is responsible for the preparation of these financial statements that give a true and fair view of the financial position, financial performance of the Auditee Entity in accordance with the accounting principles generally accepted in India including the Accounting Standards issued by the Institute of Chartered Accountants of India (ICAI): This responsibility includes the design, implementation and maintenance of internal control relevant to the preparation and presentation of the financial statements that give a true and | ||||
| What is the purpose of the auditor considering internal control during risk assessments? | to design audit procedures that are appropriate in the circumstances | In making those risk assessments, the auditor considers internal control relevant to the Entity’s preparation and fair presentation of the financial statements in order to design audit procedures that are appropriate in the circumstances, but not for the purpose of expressing opinion on the effectiveness of the entity’s internal control. An audit also includes evaluating the appropriateness of accounting policies used and the reasonableness of the accounting estimates made by management, as well as evaluating the overall presentation of the financial statements. We believe that the audit evidence we have obtained is sufficient and appropriate to provide a basis for our audit opinion. | 169 | summary | 0.970 | In making those risk assessments, the auditor considers internal control relevant to the Entity’s preparation and fair presentation of the financial statements in order to design audit procedures that are appropriate in the circumstances, but not for the purpose of expressing opinion on the effectiveness of the entity’s internal control. | 4 | page=4,ocr=1 | ||
| What do the financial statements reflect based on the auditor's opinion? | give a true and fair view in conformity with the accounting principles generally accepted in India | Opinion: In our opinion and to the best of our information and according to the explanations given to us, aforesaid the financial statements give the information required by the Act in the manner so required and give a true and fair view in conformity with the accounting principles generally accepted in India. | 212 | summary | 0.970 | Opinion: In our opinion and to the best of our information and according to the explanations given to us, aforesaid the financial statements give the information required by the Act in the manner so required and give a true and fair view in conformity with the accounting principles generally accepted in India. | 4 | page=4,ocr=1 | 0.700 | valid |
| How is grant-in-aid for revenue expenses recorded in the financial accounts? | on a systemic basis in the Income & Expenditure Account over the period necessary to match with the related costs | Deprecation Deprecation has been charges on the basis of rates specified under Income Tax Act,1961.The method of calculation is also in accordance with Income Tax Act,1961 except as per suggestions of the ministry; depreciation shall be charges up to 90% of the total cost of the asset till the asset is functional. Grant-in-Aid Grant-in-aid-is received for meeting out of Revenue expenditure and is recognized on a systemic basis in the Income & Expenditure Account over the period necessary to match with the related costs which are intended to be utilized. Such grant is shown separately as Grant-in-Aid under income head and Grant & Pending Utilization in Balance Sheet. The accounting treatment of grant for the purchase of fixed assets and such expenditure is shown as total annual expenditure in the Utilization Certificate. | 411 | summary | 0.970 | Grant-in-Aid Grant-in-aid-is received for meeting out of Revenue expenditure and is recognized on a systemic basis in the Income & Expenditure Account over the period necessary to match with the related costs which are intended to be utilized. | 18 | |||
| How is grant-in-aid provided in kind recorded and managed? | on notional value the head of fixed assets and physical control by way of a fixed assets register | e) Grant in Kind Grant -in-aid in kind received from any institutions/development partners or authority is accounted on notional value the head of fixed assets and physical control by way of a fixed assets register. f) Revenue Recognition Other items of revenue are recognized in accordance with Accounting Standard (AS-09).Accordingly no revenue is recognized wherever there are uncertainties in the ascertainment/realization of income. (Principal inistrative Officer) (Executive Director) (As per our report of even date attached) For G K Sureka & Co. Chartered Accountants FRN: 513018C M. No. | 117 | summary | 0.970 | e) Grant in Kind Grant -in-aid in kind received from any institutions/development partners or authority is accounted on notional value the head of fixed assets and physical control by way of a fixed assets register. | 19 | page=19,ocr=1 | 0.700 | valid |
| What changes have been made to the previous year’s figures to align them with the current year’s presentation? | rearranged /regrouped wherever necessary | technical consultants are shown under the respective divisions/programme related activities. 10.Previous year’s figures have been rearranged /regrouped wherever necessary to confirm to the current year’s presentation. Audited expenditure relating to RRC NE has been rearranged /regrouped wherever necessary to be comparable with NHSRC New Delhi. ii. Interest Income of Rs. 39,46,485.00 received and accrued on Saving Bank Accounts has not been included in the Income & Expenditure Account for the year under consideration as same has been deposited into Bharat Kosh as per the direction of Government of India. (Principal Administrative Officer) (Executive Director) For G K Sureka & Co. Chartered Accounte - FRN: 513018C M. No. : 539535 Place: New Delhi Date: 25" June, 2024 UDIN: | 130 | summary | 0.890 | 10.Previous year’s figures have been rearranged /regrouped wherever necessary to confirm to the current year’s presentation. | 17 | page=17,ocr=1 | 0.700 | valid |
Read straight from the file — download or use the API URL for the full dataset.
| 5 |
| page=5,ocr=1 |
| 0.700 |
| valid |
| 4 |
| page=4,ocr=1 |
| 0.700 |
| valid |
| 0.700 |
| valid |
| page=18,ocr=1 |
| 0.700 |
| valid |