41 extractive question-and-answer pairs built from NHSRC Audited Accounts Report FY 2020-21 ( ), 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. 16 of the 41 pairs (39.0%) are explanatory questions and 25 restate a figure. 100.00% of rows pass the corpus quality gate.
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Usable for analysis, but expect some cleaning before you rely on it.
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First 10 of 41 rows
| question | answer | context | answer_start | question_type | knowledge_quality_score | source_quote | source_page | source_location | confidence | validation_status |
|---|---|---|---|---|---|---|---|---|---|---|
| What is the basis for the conclusions drawn in the audit report? | based on the audit evidence obtained up to the date of our auditor’s report | disclosures in the Financial Statements or, if such disclosures are inadequate, to modify our opinion. Our conclusions are based on the audit evidence obtained up to the date of our auditor’s report. However, future event or conditions may cause The Entity to cease to continue as a going concern, and e Evaluate the overall presentation, structure and content of the Financial Statements, including the disclosures, and whether the Financial Statements represent the underling transactions and events in a manner that achieves fair presentation. | 123 | definition | 1.000 | Our conclusions are based on the audit evidence obtained up to the date of our auditor’s report. | 7 | page=7,ocr=1 | 0.850 | valid |
| What is the role of internal financial controls in financial statement preparation? | ensuring the accuracy and completeness of the accounting records, relevant to the preparation and presentation of the financial statements | This responsibility also include maintenance of adequate accounting records in accordance with law of safeguard the assets of the Entity and for preventing and detecting frauds and other irregularities; selection and application of appropriate accounting policies; making judgments and estimates that are reasonable and prudent; and design, implementation and maintenance of adequate internal financial controls, that were operating effectively for ensuring the accuracy and completeness of the accounting records, relevant to the preparation and presentation of the financial statements that given and true and fair view and are free from material misstatement, whether due to fraud or error. | 449 | definition | 1.000 | This responsibility also include maintenance of adequate accounting records in accordance with law of safeguard the assets of the Entity and for preventing and detecting frauds and other irregularities; selection and application of appropriate accounting policies; making judgments and estimates that are reasonable and prudent; and design, implementation and maintenance of adequate internal financial controls, that were operating effectively for ensuring the accuracy and completeness of the accounting records, relevant to the preparation and presentation of the financial statements that given | ||||
| What is the role of the NATIONAL HEALTH SYSTEMS RESOURCE CENTRE (NHSRC)? | Technical Support Institution with National Health Mission, Ministry of Health & Family Welfare, Government of India | PATIO Nois? area NATIONAL HEALTH SYSTEMS RESOURCE CENTRE (NHSRC) Technical Support Institution with National Health Mission, Ministry of Health & Family Welfare, Government of India ACCOUNTS REPORT AUDITED 2020-21 FINANCIAL YEAR | 65 | definition | 1.000 | PATIO Nois? area NATIONAL HEALTH SYSTEMS RESOURCE CENTRE (NHSRC) Technical Support Institution with National Health Mission, Ministry of Health & Family Welfare, Government of India ACCOUNTS REPORT AUDITED 2020-21 FINANCIAL YEAR | 1 | page=1,ocr=1 | 0.700 | valid |
| What is Our Opinion? | not modified in respect of these matters | Since this practice is adopted from past several years, exact tax impact for the preceding years is not readily ascertainable. Our Opinion is not modified in respect of these matters. Page 3 of 7 | 142 | definition | 0.980 | Our Opinion is not modified in respect of these matters. | 4 | page=4,ocr=1 | 0.850 | valid |
| What is Reasonable assurance? | a high level of assurance, Page 4 of 7 | Auditor’s Responsibilities for the Audit of the Financial Statements Our objective are to obtain reasonable assurance about whether the Financial Statement as a whole are free from material misstatement, whether due to fraud or error, and to issue an auditor’s report that includes our opinion. Reasonable assurance is a high level of assurance, Page 4 of 7 | 319 | definition | 0.980 | Reasonable assurance is a high level of assurance, Page 4 of 7 | 5 | page=5,ocr=1 | 0.850 | valid |
| When are misstatements considered material? | if, individually or in the aggregate, they could reasonably be expected to influence the economic decisions of users | but is not a guarantee that an audit conducted in accordance with SAs will always detect a material misstatement when it exists. Misstatement can arise from fraud or error and are considered material if, individually or in the aggregate, they could reasonably be expected to influence the economic decisions of users taken on the basis of these Financial Statements. As part of an audit in accordance with SAs, we exercise professional judgement and maintain professional skepticism throughout the audit. We also: Identify and assess the risks of material misstatement of the financial statement, whether due to fraud or error, design and perform audit procedures responsive to those risks, and obtain audit evidence that is sufficient and appropriate to provide a basis for our opinion. | 200 | definition | 0.980 | Misstatement can arise from fraud or error and are considered material if, individually or in the aggregate, they could reasonably be expected to influence the economic decisions of users taken on the basis of these Financial Statements. | 6 | page=6,ocr=1 | ||
| What is the reason the Society might lose its tax exemption for the year? | minimum prescribed expenditure of 85% as per section 11(1) of the Income Tax Act, 1961, was not incurred | The amount of Grants Pending Utilisation shown as Liability in the balance sheet amounting to Rs 27,17,69,697 is not identified to any specified project(s) or kept in/ represented by specified investments u/s 11(5) of the Income tax Act, 1961 and thus Society did not fulfill the conditions of exemption of income u/s 11 of the Income Tax Act, 1961. d. In view of the above observations, society carries a substantial risk on account of probable tax demand due to the fact that minimum prescribed expenditure of 85% as per section 11(1) of the Income Tax Act, 1961, was not incurred and thus Society may lose its exemption from payment of taxes for the year, being a charitable trust registered u/s 12A of the Income tax Act, 1961. Since this practice is adopted from past several years, exact tax impact for the preceding years is not readily ascertainable. | 478 | relationship | 0.970 | In view of the above observations, society carries a substantial risk on account of probable tax demand due to the fact that minimum prescribed expenditure of 85% as per section 11(1) of the Income Tax Act, 1961, was not incurred and thus Society may lose its exemption from payment of taxes for the year, being a charitable trust registered u/s 12A of the Income tax Act, 1961. | ||||
| Why is the risk of not detecting a material misstatement from fraud higher than from error? | as fraud may involve collusion, forgery, intentional omissions, misrepresentations, or the override of internal control | The risk of not detecting a material misstatement resulting from fraud is higher than for one resulting from error, as fraud may involve collusion, forgery, intentional omissions, misrepresentations, or the override of internal control. Obtain an understanding of internal control relevant to the audit in order to design audit procedures that are appropriate in the circumstance but not for the purpose of expressing an opinion on the effectiveness of the company's internal control system. | 116 | relationship | 0.970 | The risk of not detecting a material misstatement resulting from fraud is higher than for one resulting from error, as fraud may involve collusion, forgery, intentional omissions, misrepresentations, or the override of internal control. | 6 | page=6,ocr=1 | 0.700 | valid |
| How are revenue grants accounted for by the NHSRC? | on a systematic basis in the Income and Expenditure account over the period necessary to match with the related costs | NATIONAL HEALTH SYSTEMS RESOURCE CENTRE NIHFW Campus, Baba Gang Nath Marg, Munirka, New Delhi - 110 067 Schedule 10 ; Notes on Accounts & Accounting Policies Forming Part of Balance Sheet For The Year Ended 31st March 2021. a The NHSRC follows the cash system of accounting and recognizes income and expenditure on the receipt & payment basis. b Contingent liabilities not provided for Rs. Nil. (Previous year Nil), except those which are payable in normal course under accrual system of accounting. c NHSRC does not have any investment in shares and bond etc. d_ 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 necessary to match with the related costs which are intended to be utilized. | 654 | summary | 0.970 | d_ 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 necessary to match with the related costs which are intended to be utilized. | 19 | page=19,ocr=1 | ||
| What is the purpose of the financial statements prepared by the management? | give a true and fair view of the financial position and financial performance of the Entity | Responsibilities of Management and Those charged with Governance for the financial statements The Management is responsible for the preparation of these Financial Statements that give a true and fair view of the financial position and financial performance of the Entity in accordance with the accounting principle generally accepted in India. | 179 | summary | 0.970 | Responsibilities of Management and Those charged with Governance for the financial statements The Management is responsible for the preparation of these Financial Statements that give a true and fair view of the financial position and financial performance of the Entity in accordance with the accounting principle generally accepted in India. | 5 | page=5,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 |
| 0.700 |
| valid |
| 4 |
| page=4,ocr=1 |
| 0.700 |
| valid |
| 0.700 |
| valid |