101 extractive question-and-answer pairs built from New Mangalore Port Authority, published by newmangaloreport.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. 45 of the 101 pairs (44.6%) are explanatory questions and 56 restate a figure. 98.02% 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("new-mangalore-port-authority-audit-report-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 101 rows
| question | answer | context | answer_start | question_type | knowledge_quality_score | source_quote | source_page | source_location | confidence | validation_status |
|---|---|---|---|---|---|---|---|---|---|---|
| What kind of dues are included under the head G.L. 16000010– Receivables Miscellaneous? | unreconciled and unconfirmed dues pending since 2011 | G.L. 16000010– Receivables Miscellaneous: ₹10,25,71,339 The above head included unreconciled and unconfirmed dues pending since 2011 from Government and Non- Government debtors. a provision needs to be created for unreconciled balances pending since 2011. | 80 | definition | 1.000 | 16000010– Receivables Miscellaneous: ₹10,25,71,339 The above head included unreconciled and unconfirmed dues pending since 2011 from Government and Non- Government debtors. | 3 | page=3,block=0 | 0.700 | valid |
| What does the port's CSR policy require for unspent budget not used within two financial years? | the unspent amount is to be transferred to a separate Sustainability Fund | A. BALANCE SHEET Sources of Funds Reserves and Surplus Corporate Social Responsibility Fund ₹ 30,77,04,034 The above includes unutilised CSR fund of ₹ 3,45,50,471 (for the period 2015-16 to 2021-22) in violation of Port"s CSR policy which stated that if the port is unable to spend the unutilised budget within the next two financial years, the unspent amount is to be transferred to a separate Sustainability Fund. Further, Port is obligated to spend CSR Fund hence it should have been accounted under liabilities instead of Reserves and Surplus. 1. In the new Common Framework for either in Current Financial Reporting (CFFR) or CSR guidelines provided by the ministry, there is no specific disclosure requirements as observed by the audit. | 341 | definition | 1.000 | BALANCE SHEET Sources of Funds Reserves and Surplus Corporate Social Responsibility Fund ₹ 30,77,04,034 The above includes unutilised CSR fund of ₹ 3,45,50,471 (for the period 2015-16 to 2021-22) in violation of Port"s CSR policy which stated that if the port is unable to spend the unutilised budget within the next two financial years, the unspent amount is to be transferred to a separate Sustainability Fund. | ||||
| What depreciation method is mandated for assets under Property, Plant and Equipment accounting policies? | depreciation on assets on straight line method | Accounting Policies - 5. Property, Plant and Equipment mandates depreciation on assets on straight line method and depreciation to be provided based on the economic life of assets as given in the directives/circulars/ guidelines issued by the Government. For Plant and Machinery, life norms fixed by the Ministry is adopted. The above head included assets with 75 years life which was more than the actual economical life of the asset. Assets also included expenditure of revenue nature, which is incorrect. Above discrepancies resulted overstatement of Fixed Asset and Profit by ₹.61,86,043.97 and understatement of prior period depreciation and current year depreciation by 59,02,749 and ₹ 2,83,294.97, respectively. II. Application of Funds | 64 | definition | 1.000 | Property, Plant and Equipment mandates depreciation on assets on straight line method and depreciation to be provided based on the economic life of assets as given in the directives/circulars/ guidelines issued by the Government. | 10 | page=10,block=0 | 0.700 | valid |
| What is the purpose of the Receiving Inspection Account? | used for the purpose of supply chain module of ERP. | iii. Inventories ₹1,22,23,450 The above head includes 34,15,465 accounted from Receiving Inspection Account, which is a clearing account. These unreconciled balances were pending since 2011 and did not pertain to inventories. accounting it as inventories is incorrect. This resulted in overstatement of inventories and overstatement of profit Receiving Inspection Account is clearing account used for the purpose of supply chain module of ERP. In this account items of stocks received and pending for inspection are accounted. When the items are cleared after inspection, inventories are moved from this clearing account to Inventory account. This account is also used in the case of works bills paid through SCM (Supply Chain module). in case of E- measurement books this account will be cleared in single entry without requiring any inventory inspection. | 392 | definition | 1.000 | This resulted in overstatement of inventories and overstatement of profit Receiving Inspection Account is clearing account used for the purpose of supply chain module of ERP. In this account items of stocks received and pending for inspection are accounted. | 10 | page=10,block=8 | ||
| What is the basis for providing depreciation on assets? | based on the economic life of assets as given in the directives/circulars/ guidelines issued by the Government | Accounting Policies - 5. Property, Plant and Equipment mandates depreciation on assets on straight line method and depreciation to be provided based on the economic life of assets as given in the directives/circulars/ guidelines issued by the Government. For Plant and Machinery, life norms fixed by the Ministry is adopted. The above head included assets with 75 years life which was more than the actual economical life of the asset. Assets also included expenditure of revenue nature, which is incorrect. Above discrepancies resulted overstatement of Fixed Asset and Profit by ₹.61,86,043.97 and understatement of prior period depreciation and current year depreciation by 59,02,749 and ₹ 2,83,294.97, respectively. II. Application of Funds | 143 | definition | 1.000 | Property, Plant and Equipment mandates depreciation on assets on straight line method and depreciation to be provided based on the economic life of assets as given in the directives/circulars/ guidelines issued by the Government. | 10 | page=10,block=0 | 0.700 | |
| What does the Port's CSR policy require for unspent funds after two financial years? | the unspent amount is to be transferred to a separate Sustainability Fund | A. BALANCE SHEET Sources of Funds Reserves and Surplus Corporate Social Responsibility Fund ₹ 30,77,04,034 The above includes unutilised CSR fund of ₹ 3,45,50,471 (for the period 2015-16 to 2021-22) in violation of Port"s CSR policy which stated that if the port is unable to spend the unutilised budget within the next two financial years, the unspent amount is to be transferred to a separate Sustainability Fund. Further, Port is obligated to spend CSR Fund hence it should have been accounted under liabilities instead of Reserves and Surplus. 1. In the new Common Framework for either in Current Financial Reporting (CFFR) or CSR guidelines provided by the ministry, there is no specific disclosure requirements as observed by the audit. | 341 | definition | 1.000 | BALANCE SHEET Sources of Funds Reserves and Surplus Corporate Social Responsibility Fund ₹ 30,77,04,034 The above includes unutilised CSR fund of ₹ 3,45,50,471 (for the period 2015-16 to 2021-22) in violation of Port"s CSR policy which stated that if the port is unable to spend the unutilised budget within the next two financial years, the unspent amount is to be transferred to a separate Sustainability Fund. | ||||
| What is required of Major Port Authorities under Section 44(1) of the Major Port Authorities Act, 2021? | to ensure compliance to Section 44(1) of the Act and Rule 8 (3) of Major Port Authorities (Accounts and Audit) Rule 2021 | 27,62,97,741 The above did not include 1,89,60,000 being dues payable to Indian Port Association, relating to the period 2023-25. Non-provision of payables resulted in understatement of Management & Secretarial Expenses, liability for accrued expenses and overstatement of Profit by 1,89,60,000. C. RECIEPTS & PAYMENT ACCOUNTS – Nil D. ACCOUNTING POLICIES Significant Accounting Policies (Schedule 17) Consequent to enactment (February 2021) and adoption of Major Port Authority Act (Act), 2021 (November 2021), Major Port Authorities are to ensure compliance to Section 44(1) of the Act and Rule 8 (3) of Major Port Authorities (Accounts and Audit) Rule 2021. | 539 | definition | 1.000 | ACCOUNTING POLICIES Significant Accounting Policies (Schedule 17) Consequent to enactment (February 2021) and adoption of Major Port Authority Act (Act), 2021 (November 2021), Major Port Authorities are to ensure compliance to Section 44(1) of the Act and Rule 8 (3) of Major Port Authorities (Accounts and Audit) Rule 2021. | 6 | page=6,block=1 | ||
| What does the amount of ₹ 52,04,649 in the BOT income represent? | differential income on royalty on container handling dispute from JSW Mangalore Container Terminal Pvt. Limited | Income from BOT contracts- 102,10,86,648 The above includes an amount of ₹ 52,04,649 being differential income on royalty on container handling dispute from JSW Mangalore Container Terminal Pvt. Limited. The matter is referred to Conciliation This amount of Rs. 52,04,649 relates to the differential amount of royalty claim raised by the Port based on the terms of the Concession Agreement. The Port is of the view that the claim is valid and has been accounted for on accrual basis in accordance with applicable accounting principles. The recovery of this amount is uncertain at this stage since the issue is still under consideration by the CSC. The Port is committed to ensure compliance with prudent accounting practices and therefore will take appropriate action based on the final decision of the 6. | 91 | definition | 1.000 | Income from BOT contracts- 102,10,86,648 The above includes an amount of ₹ 52,04,649 being differential income on royalty on container handling dispute from JSW Mangalore Container Terminal Pvt. Limited. | 11 | page=11,block=8 | ||
| What is Dredging? | not period based expenditure, it is based on quantity dredged and quantified on the basis of survey conducted by engineers | Non-compliance resulted in understatement of Current Liabilities and overstatement of Profit by 5,34,69,009. Dredging is not period based expenditure, it is based on quantity dredged and quantified on the basis of survey conducted by engineers. For booking Accrued Expenses the Survey has to be conducted on the quantity dredged, the same did not happen until 31st March 2025 and amount could not be estimated by 31st March for technical reasons. | 121 | definition | 0.980 | Dredging is not period based expenditure, it is based on quantity dredged and quantified on the basis of survey conducted by engineers. | 2 | page=2,block=11 | 0.850 | valid |
| What are Liquidated damages? | not booked on accrual basis | This resulted in overstatement of expenses and understatement of Profit by 2,45,30,968. Liquidated damages are not booked on accrual basis. LD can be booked to the extent of bills available for adjustment and the executing engineer takes the call on LD. | 111 | definition | 0.980 | Liquidated damages are not booked on accrual basis. | 5 | page=5,block=0 | 0.850 | valid |
Read straight from the file — download or use the API URL for the full dataset.
| 1 |
| page=1,block=6 |
| 0.700 |
| valid |
| 0.700 |
| valid |
| valid |
| 1 |
| page=1,block=6 |
| 0.700 |
| valid |
| 0.700 |
| valid |
| 0.700 |
| valid |