70 extractive question-and-answer pairs built from Eng ICAR Annual Account and Audit report 2019-20, published by icar.org.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. 31 of the 70 pairs (44.3%) are explanatory questions and 39 restate a figure. 98.57% 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("icar-annual-account-and-audit-report-2019-20-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 70 rows
| question | answer | context | answer_start | question_type | knowledge_quality_score | source_quote | source_page | source_location | confidence | validation_status |
|---|---|---|---|---|---|---|---|---|---|---|
| How are fixed assets, excluding progeny of livestock, valued? | at cost of acquisition including inward freight, duties and taxes and incidental and direct expenses related to acquisition, installation, commissioning | 3. Fixed assets except progeny of Livestock are stated at cost of acquisition including inward freight, duties and taxes and incidental and direct expenses related to acquisition, installation, commissioning. 3. Progeny of Livestock are set up as assets when they are born by assigning values. Based on expenditure incurred on prenatal and post natal care of the mother and enhanced till their attaining particular ages, by the expenditure on their upkeep and feed. These items of expenditure are capitalized as the value of progeny, by credit to capital reserve. | 55 | definition | 1.000 | Fixed assets except progeny of Livestock are stated at cost of acquisition including inward freight, duties and taxes and incidental and direct expenses related to acquisition, installation, commissioning. | 36 | page=36,block=11 | 0.700 | valid |
| What do the auditing standards in India require auditors to do during an audit? | that we plan and perform the audit to obtain reasonable assurance about whether the financial statements are free from material misstatements | This Separate Audit Report contains the comments of the Comptroller & 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 observation on financial transactions with regards to compliance with the Laws, Rules & Regulation (Propriety and Regularity) and Efficiency-cum- Performance aspects, etc., if any, are reported through Inspection Reports/CAG’s Audit Report separately. 3. 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. | 640 | 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. | 89 | page=89,block=1 | 0.700 | |
| What is reviewed on a sample basis during an audit? | evidences supporting the amounts and disclosures in the financial statements | An audit includes examining, on a test basis, evidences supporting the amounts and disclosures 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 explanation, subject to the observation in the report, 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 and Payments Account dealt with by this report have been drawn up in uniform format of accounts as prescribed by the Government of India, Ministry of Finance. | 46 | definition | 1.000 | An audit includes examining, on a test basis, evidences supporting the amounts and disclosures in the financial statements. | 89 | page=89,block=1 | 0.700 | valid |
| What does an audit evaluate in relation to financial statements? | the overall presentation of financial statements | An audit includes examining, on a test basis, evidences supporting the amounts and disclosures 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 explanation, subject to the observation in the report, 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 and Payments Account dealt with by this report have been drawn up in uniform format of accounts as prescribed by the Government of India, Ministry of Finance. | 256 | definition | 1.000 | 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. | 89 | page=89,block=1 | 0.700 | valid |
| What is the purpose of the subscription amount for e-journals? | online accessibility of scientific journals | has resulted in overstatement of the Claims Receivable and understatement of the Income by Rs. 1.86 crore. B. Income & Expenditure Account B. Expenditure B.1. Miscellaneous Expenses (Schedule 20) - Rs. 188.79 crore In respect of ICAR headquarters, the above includes amount of miscellaneous expenses of Rs. 15.88 crore being paid to foreign publisher for subscription of e-journals to members institutions of CeRA (Consortium for e-Resource in Agriculture). The above amount being spent for online accessibility of scientific journals is to be used for R&D information base, the benefit derived, spills over for more than one year. The involved amount is also substantial, as such involved expenditure is of capital nature. it was required to have been treated as library expenses under Fixed Assets, however, the same has been classified as Revenue Expenditure under Miscellaneous Expenses. | 491 | definition | 1.000 | The above amount being spent for online accessibility of scientific journals is to be used for R&D information base, the benefit derived, spills over for more than one year. | 91 | page=91,block=1 | 0.700 | |
| What was the prior period expenditure in ICAR headquarters accounts related to? | payment made to foreign publisher for subscription of e- journals to member institutions of CeRA (Consortium for e-Resource in Agriculture) | wrong classification of aforesaid amount has resulted in understatement of library books (Fixed Assets) by Rs. 14.29 crore (Rs. 15.88 crore minus Depreciation of Rs. 1.59 crore) and overstatement of miscellaneous expenses by Rs. 15.88 crore and short charging of deprecation by Rs. 1.59 crore. B.1. Prior Period Expenditure (Schedule 21) - Rs.13.62 crore B.1.2. In respect of ICAR Hqrs Accounts, the above include an amount of Rs. 13.12 crore under prior period expenditure. The above expenditure was booked as Library Expenses under fixed assets during the year 2018-19, however, the same has been written back from Library Expenses and taken under prior expenditure during the FY 2019-20. The above amount relates to payment made to foreign publisher for subscription of e- journals to member institutions of CeRA (Consortium for e-Resource in Agriculture). | 719 | definition | 1.000 | The above amount relates to payment made to foreign publisher for subscription of e- journals to member institutions of CeRA (Consortium for e-Resource in Agriculture). | 91 | |||
| What does the Rs. 0.90 crore in the Bank Reconciliation Statement signify? | cheques deposited in banks but not credited by banks ranging from April 1990 to March 2019 | Grants / Subsidies ICAR Atari Kolkata had not refunded the unspent grant for the years 2018-19 – Rs.14.66, crore and 2019-20–Rs. 24. 74 crore D. Bank Reconciliation Statement The above includes un-reconciled amount of Rs. 19.27 crore ranging from April 1990 to March 2019 as detailed below: (i) An amount of Rs. 0.90 crore has been shown as cheques deposited in banks but not credited by banks ranging from April 1990 to March 2019. The matter should be pursued with the Banks at the earliest. (ii) An amount of Rs. 6.48 crore represents amount debited by bank but not taken in cash Books ranging from July 1991 to March 2019. The adjustment of these amounts along with pursuance with bank may be done at the earliest. | 341 | definition | 1.000 | 0.90 crore has been shown as cheques deposited in banks but not credited by banks ranging from April 1990 to March 2019. | 93 | page=93,block=1 | 0.700 | valid |
| What does the amount of Rs. 6.48 crore represent in the Bank Reconciliation Statement? | amount debited by bank but not taken in cash Books ranging from July 1991 to March 2019 | Grants / Subsidies ICAR Atari Kolkata had not refunded the unspent grant for the years 2018-19 – Rs.14.66, crore and 2019-20–Rs. 24. 74 crore D. Bank Reconciliation Statement The above includes un-reconciled amount of Rs. 19.27 crore ranging from April 1990 to March 2019 as detailed below: (i) An amount of Rs. 0.90 crore has been shown as cheques deposited in banks but not credited by banks ranging from April 1990 to March 2019. The matter should be pursued with the Banks at the earliest. (ii) An amount of Rs. 6.48 crore represents amount debited by bank but not taken in cash Books ranging from July 1991 to March 2019. The adjustment of these amounts along with pursuance with bank may be done at the earliest. | 538 | definition | 1.000 | 6.48 crore represents amount debited by bank but not taken in cash Books ranging from July 1991 to March 2019. | 93 | page=93,block=1 | 0.700 | valid |
| How are animals used in research treated when they are purchased? | as expenditure on cash basis | 5. Animals used in research are treated as expenditure on cash basis whenever they are purchased. If however, they are held in large numbers and issued for research as and when necessary, they will be classified as Inventory. | 40 | definition | 1.000 | Animals used in research are treated as expenditure on cash basis whenever they are purchased. | 38 | page=38,block=1 | 0.700 | valid |
| What does the welfare fund signify? | the allocation of a specific percentage of the intellectual fee levied against and recovered from sponsored research projects, consultancy projects, and technical services | All Long-Term lnvestments are valued at cost except in case of permanent diminution in their value for which necessary provision is made. Current investments are valued at the lower of cost and fair/market value. 8. Earmarked funds -welfare fund: This represents the allocation of a specific percentage of the intellectual fee levied against and recovered from sponsored research projects, consultancy projects, and technical services. The fund is utilized for grants to families of deceased employees, Ex-gratia payments to employees/scholarships/hostel subsidy/cash awards and subsidy for books. The balance in the fund is invested and the income from the investment is added to the fund. | 263 | definition | 0.980 | Earmarked funds -welfare fund: This represents the allocation of a specific percentage of the intellectual fee levied against and recovered from sponsored research projects, consultancy projects, and technical services. | 38 | page=38,block=5 | 0.700 | valid |
Read straight from the file — download or use the API URL for the full dataset.
| valid |
| valid |
| page=91,block=1 |
| 0.700 |
| valid |