38 extractive question-and-answer pairs built from ICAR Annual Accounts and Audit Report 2018-19, 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. 15 of the 38 pairs (39.5%) are explanatory questions and 23 restate a figure. 94.74% of rows pass the corpus quality gate.
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df = desidata.load("icar-annual-accounts-and-audit-report-2018-19-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 38 rows
| question | answer | context | answer_start | question_type | knowledge_quality_score | source_quote | source_page | source_location | confidence | validation_status |
|---|---|---|---|---|---|---|---|---|---|---|
| How are government grants used for capital expenditure classified? | treated as of Capital Fund. | 10. Government grants of the nature of contribution towards capital expenditure (to the extent utilized in the year) are treated as of Capital Fund. 10. Government grants for meeting the revenue expenditure are treated as income of the year in which they are realized, except that they will be treated as accrued income where sanctions have been issued before the last day of the year and there is reasonable certainty of collection and realization. 10. Unutilized government grants are treated as funds to be carried forward and refunded, as per government directions and exhibited as a Liability. | 121 | definition | 1.000 | Government grants of the nature of contribution towards capital expenditure (to the extent utilized in the year) are treated as of Capital Fund. 10. | 38 | page=38,block=2 | 0.700 | valid |
| What is the purpose of maintaining the balance in the Provident Fund Reserve? | to cover the shortfall on account of interest payable to the subscribers | The deficit on the same heads is recouped by the Council on monthly basis. Monthly statements are received from the units for the purpose. 6. The subsidiary records, i.e. Subscribers’ ledgers, Broadsheets etc., are maintained at the institute level. 7. Annual GPF/ CPF Statements are also received from the constituent units of ICAR which are consolidated to prepare Annual Accounts of GPF/CPF of ICAR. 8. Surplus of Income from investment of Provident Fund accumulation is credited to Provident Fund Reserve and is maintained by ICAR Headquarters. The balance in the reserve fund is maintained to cover the shortfall on account of interest payable to the subscribers, if any. 9. The investment out of surplus of GPF / CPF accumulations are accounted at cost value. | 595 | relationship | 0.970 | The balance in the reserve fund is maintained to cover the shortfall on account of interest payable to the subscribers, if any. | 49 | page=49,block=2 | 0.700 | valid |
| How is the share of Intellectual fee pertaining to the Council treated? | treated as income in the Income and Expenditure Account | Simultaneously, after determining the shares of the Council, welfare fund and the scientific and other staff, these heads are credited by debit to Overhead Recovery account and Intellectual fee account. The share of Intellectual fee pertaining to the Council is treated as income in the Income and Expenditure Account. Overhead Recoveries and Equipment Usage Recoveries are treated as abatement of revenue expenditure for the year. At the end of the year where the expenditure on Sponsored scheme booked under ‘Sundry Debtors’ is less than the Receipts (Opening Balance + Receipts during the year) for the scheme (under the head ‘Current liabilities’), the figure under Sundry Debtors will be set off against the figures in Liabilities side in respect of that scheme and the net figure will be shown under Current Liabilities in the Balance Sheet. | 262 | relationship | 0.970 | The share of Intellectual fee pertaining to the Council is treated as income in the Income and Expenditure Account. | 39 | page=39,block=1 | 0.700 | valid |
| How are livestock progeny accounted for at birth? | set up as assets when they are born by assigning values | 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 capitalised as the value of progeny, by credit to capital reserve. 3. Fixed assets are valued at cost of acquisition or construction or at manufacturing cost (in case of own manufactured /fabricated assets) in the year of capitalisation less accumulated depreciation (except freehold land and livestock). | 70 | summary | 0.970 | Progeny of Livestock are set up as assets when they are born by assigning values. | 36 | page=36,block=1 | 0.700 | valid |
| How are animals used in research accounted for when purchased? | treated as expenditure on cash basis whenever they are purchased | Stocks of stores, spare parts, laboratory chemicals, glassware, consumables, and other inventory items are valued at cost. 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. | 154 | summary | 0.970 | 5 Animals used in research are treated as expenditure on cash basis whenever they are purchased. | 37 | page=37,block=4 | 0.700 | valid |
| What is the purpose of granting revolving fund loans? | to enable them to undertake schemes for generation of income | 11. Revolving fund loans are granted to ICAR institutes, State Agricultural Universities and NGOs from the AP Cess funds, to enable them to undertake schemes for generation of income, and are exhibited under Current Assets Loans & Advances, till their repayment in instalments. The advances given to ICAR institutes which appear under the same head in the ICAR Headquarters account and as a liability under the head ‘Current Liabilities and Provisions in the institutes’ accounts get set off during consolidation of accounts for ICAR as a whole. The repayment of the advances in instalments by the institutes as well as SAUs & NGOs is watched through the Headquarter’s accounts in which the advances appear under the head Current Assets, Loans & Advances -b. Loans & Advances -Revolving Fund advances to Institutes. | 122 | summary | 0.970 | Revolving fund loans are granted to ICAR institutes, State Agricultural Universities and NGOs from the AP Cess funds, to enable them to undertake schemes for generation of income, and are exhibited under Current Assets Loans & Advances, till their repayment in instalments. | 38 | page=38,block=9 | ||
| How are advances to ICAR institutes reflected during the consolidation of accounts? | get set off during consolidation of accounts for ICAR as a whole | 11. Revolving fund loans are granted to ICAR institutes, State Agricultural Universities and NGOs from the AP Cess funds, to enable them to undertake schemes for generation of income, and are exhibited under Current Assets Loans & Advances, till their repayment in instalments. The advances given to ICAR institutes which appear under the same head in the ICAR Headquarters account and as a liability under the head ‘Current Liabilities and Provisions in the institutes’ accounts get set off during consolidation of accounts for ICAR as a whole. The repayment of the advances in instalments by the institutes as well as SAUs & NGOs is watched through the Headquarter’s accounts in which the advances appear under the head Current Assets, Loans & Advances -b. Loans & Advances -Revolving Fund advances to Institutes. | 480 | summary | 0.970 | The advances given to ICAR institutes which appear under the same head in the ICAR Headquarters account and as a liability under the head ‘Current Liabilities and Provisions in the institutes’ accounts get set off during consolidation of accounts for ICAR as a whole. | 38 | page=38,block=9 | ||
| What aspect does the Separate Audit Report by the Comptroller & Auditor General of India address? | the accounting treatment only with regard to classification conformity with the best accounting practices, accounting standards and disclosure norms | This draft 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 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. 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. | 110 | summary | 0.970 | This draft 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. | ||||
| What is the focus of the Audit Report mentioned in the document? | Audit Report on the Accounts of the Indian Council of Agricultural | 1. Consolidated Annual Accounts for the Financial Year 2018–19 1 Balance Sheet as on 31st March 2019 2. Income and Expenditure Account for the year ended 31st March 2019 2 3. Schedules 1 to 21 of Annual Accounts 3–28 4. Receipt and Payment Account for the year ended 31st March 2019 29–30 5. Schedules 22–23 of Annual Accounts 31–37 6. Balance Sheet of GPF and CPF as on 31st March 2019 38 7. Income and Expenditure Account of GPF/CPF for the year ended 39 31st March 2019 8. Schedules of GPF/CPF 40–52 9. Receipt and Payment Acount of GPF for the year ended 53–76 31st March 2019 and Annexures 10. Audit Report on the Accounts of the Indian Council of Agricultural 77–80 Research for the year 2018–19 Contents | 599 | summary | 0.970 | Receipt and Payment Acount of GPF for the year ended 53–76 31st March 2019 and Annexures 10. Audit Report on the Accounts of the Indian Council of Agricultural 77–80 Research for the year 2018–19 Contents | 3 | page=3,block=0 | 0.700 | valid |
| What do the financial statements provide when read with the Accounting Policies and Notes on Accounts? | a true and fair view in conformity with the accounting principles generally accepted in India | Management letter Deficiencies which have not been included in the Audit Report have been brought to the notice of the Director General, Indian Council of Agricultural Research through a Management Letter issued separately for remedial /corrective action. (v) Subject to our observations in the preceding paragraphs, we report that the Balance, Sheet, Income & Expenditure Account and Receipt & 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 on Accounts, and subject to the matters stated above and other matter mentioned in Annexure to this Audit Report give a true and fair view in conformity with the accounting principles generally accepted in India. | 787 | 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 on Accounts, and subject to the matters stated above and other matter mentioned in Annexure to this Audit Report give a true and fair view in conformity with the accounting principles generally accepted in India. |
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| 0.700 |
| valid |
| 0.700 |
| valid |
| 81 |
| page=81,block=1 |
| 0.700 |
| valid |
| 83 |
| page=83,block=1 |
| 0.700 |
| valid |