o*t^/ yly-- · I]NTVERSITY OF DELHI ANNUAL ACCOT'NTS ['OR TIIE YEAR 2O12AO,3 INDEX Name of...

sw ..J_f _ |

rt is submitted that the Annuar Accounts of the University are being prepared as per the

prescribed format of the Ministry of Human Resource Deveropment and are audited by the o/o

Comptroller and Auditor General of lndia (C&AG) every year'

The information which has been sought by the Planning Unit in the points no' 3'5'2' 3'5'3'

4.4,!.L,4,2,4't&6.4.2.thasbeenprovidedaSperactuals.However,thesefigureshavenotbeendepictedlshown separatery in the Annuar Accounts which as per the prescribed formats of MHRD'

are merged in the main head of accounts'

Furthel hard and soft copies of AnnuarAccounts arong-with Audit Report of the University

of Derhi for the rast five years i.e. 2012-13 ,zo.,3-!4,zorq.*,iot5-16 & zo1'6-tl are being provid-

edtoPlanningUnitfortheirnecessaryactionandinformationplease.

Submitted Please'

SectionSYm'

o*t^/ + 4trr

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UNIVERSITY OF DETHI

\

.

Annual Accounts and Audit Report for the year 2012-2013

I]NTVERSITY OF DELHI

ANNUAL ACCOT'NTS ['OR TIIE YEAR 2O12AO,3

INDEX

Name of Statement PageNo.Sr. No.

I

)

1.

4

5

r Univeryitv of ltelhi

BalanceSheet

Income and ExPenditure Acco.unt

Receipts and PaYments Account

Schedule forming Part ofBalance Sheet :Schedule 1,2,3,4,5,6'

S*redUe forming Part oflncome & Expenditre :

Schedule 7,8,9,10,1 1,12,13,14

Significarit Accounting Policies : Sc@ule I 5

Contingent Liabilities and Notes on Accounts : Schedule I 6

B'?rovidenl Fuhd Account

8 ConsolidatedBalanceSheet

g Consolidated lncome and E)ryenditure Account

10 ConsolidatedReceiptsandPgymentsAccount

' C. Univercitv Press

BalanceSheet

ProfitandLossAccount

Receipts and PaYments Account

fr. Halls'and Hostels

Consolidated Balance Sheet

Consolidated Income and pxpenffture Account

Consolidated Receipts and Payments Account

I

)

J

4to l0

11 to 18

19 toZl22to23

'24

25

26'

27

28

29

30

3l32

6

7

l1

t2

l3

t415

16

Genefalof Indi433-46

UNIVERSITY OF DELHIBALANCE SIIEET AS AT 31ST.BBSE[J913'

Amount in ?

Capital Fund and Liabilities ScheduleNo.

Current Year Previous Year

Capital FundReserves and SurPlus

Earmarked/Endowment Fund

Secured Loans and Borrowings

Unsecured Loans and borrowings

Defened Credit Liabilities

Cunent Liabilities and Proyisions

I

)

;

5949n9943

10351761519

tr82',75636

5673753128

9M2288126

80615715

16419947098 15r96656969TOTAL

ASSETS

Fixed Assets

Investments - From Earmarked/

Endowments Funds

lnvestments -Others

Current Assets, I-oans, Advances gtc

Miscellaneous ExPenditure

(to the extent not written off or adjusted)

4

)

:

5403953268

195783000

10820210830

5183231757

287835s00

n2s5897t2

16419947098 15196656969TOTAL

Signifi cant Aocounting Policies

CJntingent Liabilities and Notes on Accounts

t5

16

,ffid,t yuTreasurer

:!, -

(l)

TINIVE&SITY OFDELHI

Amounl in 7

PreviousYearScheduleNo. CurrentYear

Particulars

(A)INCOIv!EGrants\SubsidiesFees\SubscriPtionsi;;" from RoYaltY, Publication etc

Interest Earned

Other Income

,l

8

9

10

1l

3210320000647806480

146794;9l

208a5524

5797316/.

2955982000

5920988141396631

19138928

85267637

3951584649 3653884010

TOTAL(A)

(B)EIGENDITUREEstablishment ExPenses

Other Administrative ExPenses

gip*ai*t" on Grants' Subsidies etc'

Depreciation

t213

t4

27rws6696rcf7529331

89866i00

365515809

2460018700

80w8237107500054

3M547275

4181968036 3118514266

Total(B)

n*""r, of Income over ExPenditure /(230383387)

(@6302s6)

(Expenditure over Income )

(230383387)(646302s6)

galance Ueing Deficit carried to Capital Fund

Sienificant Accounting Policies

cT"iir*.ii tiabilities and Notes on A

furjt

15

ccounts 16

r\,N*(--\ ''uL"*O-'

rp.t.ln sftrr,#D-tt)

Q)

q

ILF

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al6at!tolts-.6\o

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ie\r<.E.r, E\1 roo

\'#t-\o

)q<[

JFF

\Ot---6\oo**<f+m\o+moO\ al F-O\e{*' -6t-

at \o

B --E()==c:e==iiE88HA6OOY

YE: A;'d'tDCOi:tr=>:iu36,rAS Oeoe

F EE$i $E EEg=IEH ilEA=

n85 Ni rF-c.r 'o# :Qoo

E qgE $- j=$- 3e =3=X --X s c.i n

hnt-OOO\6;N\oOOOtoOri^\oOslOi-i.onOO\-gHg-3e=F-@NO\

xEH xH xxfiee ,r$'x'

tsE$E H= d--'[-- I m !

EHE E* E$H$$ g$' E' HEa

o-'F, 0E-E 9EP!r HllTEH iF,d >.8 :€ H uIE< B EA Y ES:EHE3;Si8EiEEgE

I S89i '-6 rOctm i -OE =€r *8O aa- *r.A \oO\0O .O

= o\€O €.r- O. O\6r c'r 3

-E\ibs.E

$i$EE$iEr

Errdv

E9_)a Ue- g lle

E * E EE

E lr - E EES s tr E lcs E E E E .EE_-6a € 3 \ a r! .9 UE

S E;Ei Es.H;E,EE E, ',uHEt

sgEggE;Es;; E E;se i E i E E E E EE

qh

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6to

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6l.{)

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UFN/ERSITY OF DELIII

Amountin(.--------:--_---_

CurrentYearPreviousYear

Schedules 1 : CaPital Fund

56737531285367398505

Balance at the beginning ofthe year

Add : F ixed Assets Purchased out of

EarmarkedFunds

(a) Plan Accottnt

(b) Miscellaneous Accourt

(c) Other Earmarked Funds

(d) Admission Processing charges

Add : Other addition in Fixed Assets

(a) Assets not capitalised in previous year

(b) Project Account Closed - -

(c) Adjustment relating to ACBR

(d) GiftedAssets

Less : (a) WDV of assets disposed offduring the 8A2W3)

2@'l2s15r

2C'9[,;737

2or57nls1119579

8899500

%s91:

1619

22tv230&

18426808

I 14802175

20531 I 1

1500000

12453039

1268521

506743195 - w' 371:289sr

. (s4/l072)

"7

(230586380)(646302s6) (6s174328)

year

(b) befrcit fortheyearasperlncome &

-r^-^,'; (230383387)

Expenditure Account

s9499099435673753128

Balance as at the Year end

\-,\ u'lte'46Y., I n"s[t'HIP'In- I r) .M,

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EiBiElxa,Eixii=i-i' i iiiE I ;gE =* iniiliB_d'

i"i: i ;a= 'l i=ii:i*l=

#EiEii i;E EEEE 3$lilliliiEl ii- i4 iiiflna irin i+3gg gi ifliigiliigs e i$ ia isiiFl{ = i9i:? tX;

if,: = i=iuliE= ,* x

,E ii e-i'ii;i*-i$ ?i€E i i,"iss ,E-- =aE EE

iEE:=cl-i;;iE-=rEgaE&E Ee ??i ii?iEi BiEB'qEi; iEiIEEiEHEEEEEgEE}IE is i i; iE i#i#-e iEiS;i8-:3E.E5(€#e#EGi i il I I Aiir- iil

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init€6t--€o\mcl

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66fl-ao\aoclF6O\ai.io\o\a+ 6 Or r+c{ci\ m

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EEEEiEii, u H ui=li5 b s sisin i=i ^ 6 d .o ieri8 r: riEis I 2 3i3iE I h siAlu '-i'i- o\ .. ,i*r N s s 9 iv! :- 6 € O rr

ii a n xisi+ g -i'i-gE. !iE4Bei i

t*-gEEq Ei

lfr3E::EEiiiHflEtaEei!i^ ^ ii6.oI

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gt0otr'a'a'=og3<i*oYo3'a3dd

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o.oIo

TINIVERSITY OFDELHI

-- Amountin{

PreviousYearCurrentYear

schedules3:cunnu'riii^*'"'*t:)'*'-Y::tl:::

A CurrentLiabilities

1. Sundry Creditors

2. StatutoryLiabilities:

TDS PaYable

3. Othe;curentLiabilities(Sundries)

SecuritY (ReceiPt)

Amount Refundable to UGC

ExPenses PaYable

Other tsodies DePosits

Other funds

Grant not Pertaining to Plan AJc

t4876385

n{240

t 17621I I

540180

261868

1trc247r0

s283632

4nglt

nsnus

148255

2&948

11904058

2w7618

513220

65912800

3750112

74f,j55

ACBRLiabilities E06157 r5[8215636

Total (A)

B. Provisions

Total(B) 80615715118275636

Total (A+B)

{t*y"t-Treasurer\,---\ r4*"e'

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J6

Y-F

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F-..)t-t)GIr.)ato

raF-c{F-+ini!+(.l

c{{oo\F-r-.t.-e{inra

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oF-\o-tn(ainF-t

itr)tt6\oo\c{rnvt

?^(ir, ii\1 ;06\!#\ole

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*l!)

_0

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a\ocl(ara')o\('lc!fl.n

o\o6rniarn\0

F-F-oa\\oto\\or-ra

{.)o\o\GIeGI

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r-raF-

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6lI

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otg

eaHHHcHHfigEiHegsERs-x Ei*i

sesFEF$95=Hr=tBR=$33x8sgh;gHH5*'6

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IRNEHEH=H= I

EH$prHfrnss E E fr s_: s

$fi85$$HPHeESE5E!EilH*=g

I IBCg I l* I I I

ctn

.BE:$HH$H EHger;-e g

FEEBHEfr$r3E--€H=N+ K E

.R?gBKR88&

fir; Eg"EE F u.= E E?E s - f $s E iE

sEE SBAEEi*EEEgSEiiSsFEd(\..1 $tal\or---9I-.oAZ

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s;:rldO6t atr+l- r.)B

E9ktsr>'6fioo(,

:iEE E".-/,xI hEEoiid >,-2o9=6rs9h(o= o92 oo >.-cC

9r€ooEPh:Y= ().= bo >.Etr€'E<€

> ghIJC>'t'F.e

3{ov

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Eq)

I(n

I'NTVERSITY.OFDELHI,

Amountin(

ScheduG 5: INVESTMEMS FROMEARMARKED/ CurrentYear P.reviousYear

ENDOWMENTFUNDS

ln Government Securities

Shares,' ':

195700000

83000

2W61ffi160500

1957E3000 287835500Total

d!+,4^Treasurer

*,

,:

."1":

(8)

I]NTVERSITY OFDETIII

Amount in (

Schedules o: iunnuXT Assitrrs, IoAI\6,ADvAl{cEs ETC' CurrentYear Previous Year

2.

a)

b)

A. Current Assets

l. Cash Balance in hand (including cheques\drafts and imprest)

Permanent imprest

Bank Brilonces - with Scheduled Banl<s:

CurrentAccount

Maintenance Grant Accounts

Earmarked Fund Accounts


EarmarkedFundAccounts 1,'.

CPF Account refundable to UGC

DepositAccounts

Fixed Deposit in UGC Refundable A/c



(including margin moneY)

w2w612951sU75

168024848

rwvl6w10620

I 1700000

3260181

ffi56746220

y255ffi

tr994/.l36

2132233t67

97106730

4i6i2ue

2,j6315183

23ds668ms

llv247ro

850500

140719579

254300W98

c)

fil170@01

3212250

561cf/21357 56i,3n3ffi7

8324809204 8297812484Total (A)

\J 1uu"..,,"'

H.O."F"ygin-n)

contd...

'(e)

Amoirntin(

Schedules 6: CURRENT A'SSETS' LOANS' ADVANCES ETC' Current Year PreviousYear

B. LoanrAdvances and othcrsAssets

1. Staffloans:(a) Festival Artvarrce

(b) Leave Travel Concession

(c) MedicalReimbursement

(d) House Building Advance

(e) ConveYance/ComPuterAdvance

2, Advance and other amounts recoverable in cash or in

kind or for value to be received

(D Pre-Paict ExPenses

(ii) Delhi IJniversity Pension Account

(iii) DESTJ (SecuritY)

(rv) Delhi UniversitYPress

(v) Sir Shankar Lal Chair in ChemistryIundA/c

(vD Other advances out of Earmarked flinds'

(vii) Other advanses out of Maintenance Grant Accounts

(viii) ElectricitY l"'; Pt'rsiis

(ix) TDSReceivableACBR

3. Income accrued

a) On Investments from Earmarked/Endowment Fund

b)- -

Interest accruedACBR/UGC RefundableAJc

725551

2874635

250400

94w82rvl7ol7

28808164

2980000

4795

17395000

I 100000

r819705345

320396D6

2U369c0

52@'10

208191310

2453U

660132

r875606

15338657

2382y21

2&705M

2980000

4795

17395000

I 100000

1w087892

180569315

1500000

24428

133340045

4798l

2495401625 1427717228

Total (B)

10820210830 9725589712

Totat(A+B)

(r0)

T}NTVERSITTOF DELHI

scrspuLEs T0RIWINGPATU OFJI\ICO}IE €i E]CENDTTURE roR

-

TIrE YEAR'ENDED 3r-3-2013

Amount in{

Schedules 7: GRANTS \SUBSIDIES CurrentYear PreviousYear

Grants received from Uriiversity Grants Commission

3210320000 2955982000

(r*Treasurer

(l l)

T]NIYERSITY OF DELHI

Amount in (

Schedules 8 : Fees\SuirscriPtions Current Year PreviousYear

Admission fees

Annual fees

UniversitY Enrolment fee

Tuition fee_

Examinationfee

Sports and Athletic Association fee

Migrationfie

Special Enrolment/annual fee

Laboratory fee

Library fee

Computerfee

Provisional & Misc. certifltcate fees

Others

2596568

3725384

52338898

25403057

488791628

'7591899

8708200

77494V25

313277

u8023

1052s0

903000

5597271

16275%8

4083000

6423W28

13982537

438774088

8270879

8895s60

203419M

201236

781005

95500

876000

1529023'.1

647806480 s920988r4Total

\-u\ r^/.-',.'^'p.tl. n.[r.t rglqin-rt) Officer *:*

(12)

I.]NIVERSITY OF DELHI

SCHEDULES FORMING PART O E INCCIM E & E,XPEI\{DITUEE-EOR

@

Amount in {

Schedules 9 : Income from Royalty, Publications etc. Current year Previous'tr'ear

Income from Publicattons tM7948t 1396631

Total 1467949t 139663r

.ffi (nfr-Treasurer

L-l 'r'*-un^'H:*o:['"r{gin'tr)

(13)

Amountin(

Current YearPrevious Year

Schedules 10 : Interest Earned

1) On Term DePosits

a) With Scheduled Banks

2) On Savings Accounts


8630549

zfi4ns

5sa296r

13635W

2080552419138928

>--0fficer

("t*rl^Treasurerl,-.\ rt*"e'

p.tl.n.f'tr{9in-trt

(14)

T]NTVERSIIYOF DELHI

SCTIEDI/LF^S FORITTINGPART OF'INCOM.E & EXPENDMRE FORTHE YEAR ENDED 31.}20T3

Amount in ?

Schedules ll : Otherlncome €urrentyear Previous Year

Health Centre Contribution

Leave Salary & Pension Contribution

Sale of Raddi\Auction ofObsolete items

License fee, Rent of Building etc

Sale of Tender forms

Others

3012692.

9809397 '

tv3922l

9y7594.7

431500

569017t

50706193

16573896

Nt6263

v253N3

354s00

436379.

s7973164 85267637

l-l *r#"ep.tl.n"(i't

Wen-wt "fu"{,#-

Treasurer

(lsI

TJNIVERSITY OF DELIII

SCHEDULESFORMINGPARToEIIC-OIIE:*EXPENDITUREroRTHE YEAR ENDED 31-3-2013

Amount in (

Current Year PreviousYearSchedules l2 : Establishment Expenses

Salarv andAtrlowances

Teachirig staff

Non-Teaching staff

Lower Subordinate staff

Bonus'

Deposit Linked Insurance

GratuitY

Leave encashment

Pension

CPF Contribution

NPS Contribution

Leave Travel Concession

Honorarium

Reimbursement of Tuition fee

MedicalRe-imbursment

873M5914

70505W2

243338061

54852C6

12M%

'193245'.77

385s7574

572237868

5946265

175228N

2W86320

53136590

9C25226

93879709

785089676

68997|wr

Ts73A67

6381695

897347

75576s89

45352898

501914916

s961083

14452512

10591 I 18

4t82@9

788rr@.

96035315

2719056696 2460018700

Total

(u,rrt^Treasurerl,---\ rt*"e'

p.tl.n.[r'tryin'rD

00

Current year

I.JiYIVERSITY OF DELIII

Amorint in {

Previous YearSchedules 13 : Other Administrative Expenses

Academic ExPenses

Awards and ScholarshiPs

Advertisement ExPenses

Chemical & Glassware

ContingencYNet-working expenses

Conveyance ExPenses

Electricity & Water ExPenses

Examination Expenses

Games & SPorts

Lcgal & ProfessionalMedical ExPenses

Other ExPenses

Periodical & JournalsPostage & TelePhone

Printing and Stationery

Rent Rates & Taxes

Repair andMaintenance of BuildingRepair and Maintenance of Machinery

Repair and Maintenance of Furnitlre

Repair and Maintenance of Vehicle

Repair and Maintenance of Laboratory

Travelling ExPenses

Bank Charges

House KeePing ExPenses

M/o LawnsRefund offeeProperty TaxSeminar\SYmPos ia\WorkshoPs

Audit Charges

Watch and Ward Services

HiringChargesLicence for FM Radio

Expenditure relating to Plan Grant

21563127633001

6620s99t37048362330r527187884032925383

311626388191994620

81285781022927544233726

7257195436316991040591632299635

462133120860 I 82

2217072430092003380fr3

279094I 122885 I

30203433941065

33 1 8453147053 I7156468163 1894

43395 I423602312180499_

e7748695678009

955530212253036r78955888930470t014323

154136649110416361

554968788032 I 8

464742424962070

353t22791095224922375976

173689l 5 I 603309

n71532010590064t:14756

8395 l06568t97

12151024158274

2886342203389366007842699020

438036

359977 t7682463s948528

(4s2447)

100752933r 8M448237Total

,1.*&,(17)

W**'fr.tf.

Retistrgfrn-tt)Tieasurer

TINTVERSITYOFDELHI

THE YEAR ENDI]D JT-J-ZUIJ)

Amount in (.'-.......--..- .--..-.--.-..;

schedules 14 : Expenditure on GranB subsidies etc. current year Previous Year

Grants given to Institutions\Organizations :

(i) Grants to Halls & Hostels

(ii) Miscellaneous Grant

8%80480

385720

tztqivt247529n

r07s00054Total

dof-Finance Officer

(18)

2.

UNIVERSITY OF DELHI

Schedule 15: SignificantAccounting Policies

1. Accounting Convention

The financial statements are prepared on the basis of historical cost convention

"nJ g"n"rrlly on the accrual method of accounting unless othenrvise stated'

Revenue Recognition

2.1 Fee from studentsi colleges, interest on savings bank accounts are

accounted for on'cash basis.

2.2 lnterest on investments is accounted for on accrual basis.

Government Grants

3.1 GovernmenuU.G.C. grants are accounted for on receipt basis.

3.2 To the extent utilized towards capitalexpenditure, Plan Development Grant

received from the University Grants commission is transferred to the

CaPital Fund.

lnventory

Expenditure on purchase of chemicals, glassware, publications, stationery and

other stores is accounted for as revenue expenditure in the year of purchase.

Fixed Assets

a) Fixed assets are stated at cost of acquisition less depreciation. Fixed assets

received by the University without any considerati-on has been capitalised in

the financial statement ai a nominal value i,e. {' One per asset'

b) Amount received on disposal of fixed assets has been accounted for as

income in the lncome & ExpenditureAccount and written down value of these

fixed assets has been written off from Fixed Assets as well as Capital Fund

Account.

Depreciation

6.1 Depreciation is provided on written Down Value method as specified in

theGuidanceNoteissuedbythelnstituteofCharteredAccountantsoflndia, at the following rates:

3.

4.

5.

6.

(le)

$"No" TYPe of Assets

1 Building

2.

3.

4.

A

o.

ft

Furniture & Fixture

Scientific EquiPrnents

CornPuter including Printers'

LihrarY ffiooks

Buses, Vans etc.

Cars, Scooters

Rate

5%,

25%

40%

Softwares, UPS etc' 40%

S1o/o

30%

25%

2A%

50o/o

50%

Piant & Machinery including Air-conditioners'

Cunur*tott, Fire Lxtinguishers' Telep-hone'

ietevieion sets, Photo copiers' Fax Machines'

Water eoolers, Projeetors ete'

S. Mt-isical lnstruments

"l*. SPorls ['(11{i:-'iii':lll''r

7.

s.?lnrespectofadditlonstofixedassetsduringtheyear,depreciationisprovided fclt frill year. tn respeci cf deductioni from the fixed assets' no

dePreciation is cirarged"

Retirement Benefits

Retirements benefits i'e' pension' gratuity and f9ar1.9

*Lt?-t!*"nt are accounted

for on cash basis ,, U"ji*i*ity's'p-*n'lnil ii*nifity like that-of the Government is

not funded but follows the "Pay *= Vo* goi; sV*i*ry of meeting the annual

expenditure out otth-e'nnnu"r |"uolnu* n-ig"t c-pitalized-value of pension and

gratuity recei,qed tr.* pi"ri-urs employer*"ot tLou* univer"sity employees' who

have L:,:en airsornli il in* univeisity, is cre*iteo to the other income of the

Unit'ersiiY.

Fcreign CurreneY Transactions

-[.rai"isactions denominated in foreign currency are accouRted for atthe exchange

rrG lri-r-iling at the date of paynrenU realization'

lnvestrnents

Ali irtrvestmunts are valued at cost'

L

9.

(20)

10. Earmarked/ Endowment Funds

10.1 The income and expenditure of Earmarked/Endowment funds are

accounted for on cash basis. The balance of respective funds is carriedforward on the liability side of the Balance Sheet and is represented by

bank balance and investment on the asset side of the Balance Sheet.

1O.Z Assets purchased/created out of Earmarked Funds (including Plan funds

released by the U.G.C.), where the ownership of the assets vests in the

University, are merged with the fixed assets of the University by debitingrespective fixed asset account and crediting Capital Fund account.

Depreciation is charged at the rates applicable to the respective assets.

'10.3 Assets purchased out of Project funded by outside agencies remain theproperty of the concerned funding agency titl the project is closed. Afterclosure of the project, the project assets are merged with the FixedAssets

of the University at written down value by debiting respective Fixed Assets

account and crediting Capital Fund Account.

r,.KHilffi;,,{rrS*^Treasurer

Qt)

1.

2"

3.

4.

6.

$chedule 16 :ContinSent Liabilit

Contin gent Liabilities

Various claims filed by presenvformer employees of the university are pending

before lndustrial rriJ,i,.,Li, ,nd the High cbr* of Delhi. The quantum of claim is

not ascertainable.

Taxation

TheincomeoftheUniversityisexemptfromlncomeTaxundersectionl0(23C)(iiiab) of the tncom"iainct 1gOt. ttto prluition for lncome Tax is therefore made

in the accounts.

Salaries

TheexpenditureonsalaryisfortheperiodfromMarch2}l2loFebruary20lS,No provision is maOJIowL'Ot salary for the month of March 2013'

(a) Current Assets, Loans and Advances

lntheopinionofthemanagement,.'theCurrentAssets,'LoansandAdvanceshave a value on reailation ii tfre ordinary course, equal at least to the aggregate

amounts shown in the Balance Sheet'

(b) Loans & Advances

TheLoans&AdvancesshownintheassetsideoftheBalancesheetdoesnotinclude, ,orrn"., pJrt"irirg i" period upio gr. March.2006, are still outstanding

for final settlemeni. These idvances ;;;" charge-d to the respective head of

account at the time of release of advance'

Admission Processing Charges (APC) Fund

SavingsofEntranceFeeaftermeetingexpenditureonentranceexaminationsare treated as earmarked fund ano Jreoited to the respective account' This

accounting treatment is in accorO,nt"-*iif1'the guidelines of the APC Fund'

approved by the E;;;rti"; councit viJe Resotution No.t 5 dated 01'04'2905'

Provident Fund Accounts

AstheProvidentFundAccountsincludingNewPensionSchemeFundareownedby the members oilr.,oru trnds and not by the universitY, these accounts were

separatedfromtheUniversityAccounts.However,aconsolidatedReceipts'&

82)

7.

Payments Account, consolidated lncome & Expenditure Account and a

consolidated Balance Sheet of the Provident Fund Accounts have been attached

to the University's Account.

Halls & Hostels/ Guest Houses

As Hall & Hostels are separate reporting entities, their accounts are prepared

separately from the University Accounts. However, a consolidated Receipts &

Paymenti Account, consolidated lncome & Expenditure Account and aconsolidated Balance Sheet of all the Halls & Hostels and Guest Houses have

been attached to the University's Account'

Delhi University Press

As University Press is a separate reporting entity, its accounts are prepared

separately and attached to the University's Account.

During the financial year, University has received the following assets as gift

lwithout consideration) which is capitalized in the accounts at nominalvalue i.e.

L

9.

( One per assets:

Particutar

Books

Oty. Amount GaPitaiized (in ()

1679 Nos. 16791-

10.,CapitalWork in Progress' includ6s the amount paid by University till 31" March,

2013 towards construction of the following projects:

(i) Construction of stadium for Common Wealth Games < 305,85,58,348

(ii) construction of 1500seated Rajiv Gandhisc/sT <74,72,81,869

Girls Hostelfor under graduate and Post Graduatestudents at Dhaka North CamPus

il

IJ(1

(iii) Construction of 70 'D' type of flats at Dhaka

(iv) Other Projectsfrorir Earmarked/Endowment Fund

{ 8,38,20,926

( 13,98,48,991

11.

12.

previous year figures havje been"regpupgd wherever necessary.

Schedules 1 to 16 aie annexed to and form an.integral part of the Balance Sheet

as at 31$ March 2013 and the tncome and Expenditure Account for the year

ended on that date.

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I.INIVERSITY OF DELI{I

i,RovronNr ruNn accouxr

ENDED 31ST MARCH 2013

Amount in {

(A) INCOME

Interest realised during the Year

Add : Interest Accrued

Less :InterestAccruedfor the year 2009-10,

2010-l I & 20ll-12 butrealisedduringtheyear2012-13

Adjustment relating to previous years

CurrentYear20t2-t3

Previous Year20ll-12

157569759

tu154545

3417243M

47tN536 294623768

t4683

263717303

80545

Total(A) 294638451 263797848

(B) E)(PENpmlBE

Interest allowed to Subscribers

-- General Provident Fund

- Contributory Provident Fund

--New Pension Scheme

Bank Charges

213310t73

54718596

26(/15

2680s5414

5283

23t307935

6s36

268060691 231314471Total@)

Balance being excess ofIncome over expenditure,

transferred to Interest Reserve Account (A-B) 26577154 32483377

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BALANCE SHEET AS ON 31ST MARCII' 2013

Amount in {

PreviousYearCurrentYear

FT]NDS AND LIABILITIES

l. CaPitalFund

2. Curtent Litrbilities :

(a) Deduction from Salary Bills

ft) BillsPaYable

i.j Rauun.t for work to be done

(d) Inter Bank Transter

(p) Earnest MoneY

2W1288

838648

tC87678

130000

t1395492ss500

4323998

'18t776

313 155

130000

fi3954n55500

2299992r21548606

TOTAL

Previous YearCurrentYear

ASSETS

1 Machinery, Furniture & EquiPments

2 AmountReceivable

3 Stock in Hmd(a)RawMaterial(b) Finished Goods

4 Work in Progress

5 Cash inBank6 Festival Advance

7 Permanent Assets

8 Advancesg. FixedDePositl0 Accrued interest on FDR

55',1472

15754583

823887

91335

s5950

3678001

1700

1000

78000

500000

6578

655308

rcfifin

OIqM104505

395000

4932810

1 1000

1000

103000

2299992121548606

TOIAL

{ru&*--O.S.D. UNIVERSITY PRESS

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TINIYERSITY OF DELHI

HALLS AND HOSTELS

niCoME AND DG,ENDITURE ACCOLTNT I(3R TI{E ITAIT U\DED 3 1S,-T4ARCTI2O.13,

Amount in (

Particulars CurrentYear PreviousYear

(A)Income

Grants/Subsidies

Fees/Subscriptions

lncome from Sales/Services

Interest Earned

Other Income

89196530

3803532s

2U3895.3

5340017

9244035

a$863325453149

17680624

4240386

6n4153

Total(A) 1620s4860 136737545

(B)Expenditure

Establishment Expenses

Other Administrative ExPenses

Bank Charges

Depreciation

8692s977

43680M0

5539

7M6189

78034090

344322U

atl829s233

Total@) t37658545 120767738

Excess of Income over Expenditure/@xpenditure over Income) (A-B) 24396315 1s969807

Balance being Surplus (Deficit) carried to Capital Fund 2439631s 15969807

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II

Separate Autlit Report of the Comptroller antl Auditor General of India on the

Accounts of University of Delhi for'the year ended 31st March 2013

We have audited the attached Balance Sheet of University of Delhi as at 31 March 2013,

Income & Expenditure Account and Receipts & Payments Account for the year ended on that

date under Section 19 (2) of the Cornptroller & Auditor General's (Duties, Porvers & Conditions

of Service) Act,l97l read with Section 39(1) of the Delhi University Act No' VIII of l9'2:

These financial statements include the accounts of University of Delhi, University Press, Halls

and Hostels and l3 Maintained Institutions. These financial statements are the responsibility of

the University of Delhi's Management. Our responsibility is to express an opinion on these

financial statirnents based on our audit.

Z. This Separate Audit Report contains the comments of the Cornptroller & Auditor Geneml

of India (CAG) on the accounting treatment only with regarcl to classification, conforrnity with

the best accounting practices, accounting standards and disclosure tlorms, 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 repofted through

Inspection Report/CAG's Audit Reports separately'

3. We have conducted our audit in accorclance with auditing standards generally accepted in

India. These standards require that we plan and perfonn the audit to obtain reasonable assurallce

about whether the financial statements are free from material misstatements. An audit ir,cludes

".r;fr*g, on ; ** basis, evidences supporting the amounts and disclosure in the financial

statements. An audit also inclucles assessing the accounting principles used and sigrlificant estimates

made by management, as well as evaluating the overallliesentation of financial statements' We

believethat our audit provides a reasonable basis for our opinion.

4. Based on our audit, we rePort that:

(t) We have obtained all the information and explanatious, which to the best of our knowledge

and belief were necessary for the purpose of our audit,

(ii) The Balance Sheet, Income & Expenditure and Receipts & Payments Account dealt with

by this report have been drawn up in tt. format prescribed by the Govertlment of India'

Ministry ofFinance.

(iii) In our opinion, proper books of accounts and other relevaut records have been maintained--

uy it " tinir"riiiy of Delhi in so far as it appears from our examination of such books'

(iv) We further rePort that:

Halls & Hostels' Accounts

A. Balance Sheet

A.1 Liabilities

A.1.1 Current Liabilities antl Provisions Rs'81'40 lakh

(33)

(r) The above does not include liability on account of CautionMoney atnountingto Rs.4.4E

iakh re""iu"d byVKRVRao Hostel resulting into understatment of liability and assets by Rs.4'4E

lakh.

(ir) Rs. 2.84 lakh realized from students on account of Hostel Development Fund by Aravali

post Graduate Men's Hostel (which is non-refundable) has been shown in the above schedule

instead of ,Income' in the Incorne and Expenditure Account resulting in overstatement of Cuffent

Liabilities and understatement of Income by Rs'2'84 lakh'

A,2 Assets

A,2.1 Current Assets, Loans, Advances etc' Rs' 1073'77 lakh

The p.G. Men,s Hostel collects Hostel development fund, Club and other Misc. charges

from students and operates separate bank accounts in respect ofthese funds.It had an opedng

balance of Rs. 1 1.48 lakh in these funds and during 2012-13, it collected Rs. 10.01 lakh from

students on account of these charges and incuffed expenditure of Rs' 8.58 lakh out of these

funds leaving a balance of Rs. 12.9i lakh.These transactions have not been taken in the accounB

resulting in understatement of current Assets and capital Fund by Rs. 12.91 lakh'

Further, no cash book and other subsidiary records such as stock register of

purchased out of these funds is being maintained by the Hostel Management'

B. Grants-in-aid"

University of Delhi received grants- in-aid of Rs.321.03 crore (out of which Rs' 40'67

crore were received in March 201 3) from the Ministry of Human Resource Development through

University Grant commission during the year 2012-13.It had an openirrg balanceof Rs' 6"12

crore and generated its own receipts of Rr. Z t.58 crore. Out of total amount of Rs. 399'33 crorg

it utilised Rs. 400.23 crore. The excess expenditure of Rs. 0.90 crore was met from Capital

Fund.

Part-II

Maintained trnstitutions

1. IntrotluctorY

During ZOI?-13,the University of Delhi had l3 institutions (hereinafter'referred to

Maintained Institutions), which formed an integral part of the University according to its Statut

The Maintained Institutions were mainly financed by grants from UGC for maintenance purpor

;;;;;;rp""ifr" ."h"."s/projects. The institutions were partly financed by the University

Delhi and partly by the union Gorernment (Ministry of Health and Family welfare or Ministry

Agricultuie) unO -ucC.

other sources of receipts of these institutions were fees realised-frt

stidents, rent ofthe buildings, receipts from auxiliary services etc' The University was maintaini

the following 1 3 institutions:

Q4)

j.!{:{*ri

(D Ram LalAnand College

(ii) Ram Lal Anand College (Evening)

(iii) Dyal SinghCollege(iv) Dyal Singh College (Evening)

(v) Miranda House

iril Uniu"ttity College of Medical Sciences

(vii) Deshbandhu College

(viii)Ramanuj an College

(ix) School of OPen Learning

(x) Kirori MalCollege(xf Vallabhbhai Patel Chest Institute

ixil egricuttural Economics Research Centre

(xii) College of Vocational Studies

Comment on Accounts

.A. Non-provision for pension' gratuity and leave encashment

(l)AspertheSignificantAccountingPolicyofRamarrujanCollege,ColtegeofVocationalStudies , AgriculturuT-B.oon,i., R"r"ur.t Crni.e, D"shbandhu college, Dyal Si,gh college

(Day) and Miranda House the retirement b.n.ntt are provided on actual paid up basis' This

'accounting policy is in contravention ofAccounting Stanclard 15 issued by the ICAI and Uniform

Format of Accounts

(i,)SimilarlySchoolofopenLearning,RamLalAnandCollege(Evening),DyalsinghCollege(Evening), Kirori Mal College and Ram iuienuna College (buy) had neither disclosed any

Accounting Policy l1", ,*aJ any prori.ion for liabity towards gratuity ' pension and leave

encashment of employees as per actuarial valuation which is not in accordance with the uniforrn

format of accounts and AS-15'

College of Vocational Studies

A. Assets

A.l Fixed Assets (Sch' 8) - Rs' 1'99 Crore

(l)AssetspurchasedforRs.6.18lakhhavenotbeencapitalizedresultingintounderstatementof Fixed Assets and Cap-ital Fund by the same amount' 1'

B. Income and ExPenditure Account

(3s)

8.1 Intrest Earned (Sch' 17) -Rs' 96'67 lakh

Bank Interest amounting to Rs. 12,32,2941' received against ' student Societies Acct

and Rs. 25,46lunder 'security Account' has not been depicted in the Income and Expendit^t l

fffi1;ffi*'r.rJn.o in understatement of Income and cu*ent Assests by Rs. 12'58 lakh'

Dayal Singh College (Evening)

A. Balance Sheet

A.I Liabilities

A.1.1 Current Liabilities & Provisions (Schedute - 7) -Rs' 1'27 crore

(r) The-above includes interest income of Rs. 56'90 lakh (Rs 34'99 Lakhon investment of

SecurityAccount& nr. ir.qr Lakh on investmentof Misc Fund)' This amount should be showr

as income in the Income and Expenditure Account as this is not refundable to the students. Thb

has resulted in overstatement of liability and understatement of income by.Rs' 56'90 lakh'

A.2 Assets

A.z.r current Assets Loan, Advances etc. (schedute 1l) - Rs. 2.50 crore

(D Accrued interest of Rs.20.95 lakh on the investments of Rs' 3'83 crore ( in schedule

l0) has not been shown in the current assets' This has resulted in understatement of current

assets and capital Fund by Rs' 20'95 lakh'

(ii) Accrued interest of Rs. 13.47 lakhon the investment of Rs' 6'17 crote of Earmarked

Fund(inSchedule10)hasnotbeenshowninthecurrentassets.ThishasresultedinunderstatementoiCurr"nt Assets and Earmarked Fund by Rs' 13'47 lakh'

Deshbandhu College s

A. Balance Sheet

A.l Liabilities

A.1.1 Corpus/Capitat Fund (Schedute 1) - Rs' 647'25 lakh

capital Fund shows deduction of Rs. (-) 29.46lakhas adjustment of oBc infrastructure'

The detail of such uo.irrt*"nt was not furnished to audit. Decluctio, of Rs' (-) 29'46 lakh as

ffiffi;;;;;;t,;i frnd without any ctarification/notes on accounts is not in order.

A.2 Assets

A.z.t Fixed Assets (Schedule 8)

Though cost of building has been shown in Schedule 8, but value of land is not disclosed'

(36)

A.2,2 Investment from Earmarked Funtld (Schedule 9) - Rs. 45.29 crore

As per the above schedule, Provident Fund investmerrt (Schedule 9) was shown as Rs'

4Z3l.Z7lakh as on 3 1.3.2013 rvhereas as per details of investment furnished by the college, the

irrvestment was Rs. 32ll.lz lakh only. Against the Provident Fund liability of Rs. 423 L27 lakh

(Schedule 3), details of investment in'5 banks as separately given by the college amounted to Rs'

31ll.lT lakh whereas the physical verification certificate fumished by the principal indicated

investment ofRs. 423 l.Z7 l;kh.In view ofthis, audit is unable to fonn an opinion on the correctness

of amount shown in investments.

B. Income

8.1.1 lnterest on conveyance advance of Rs 1.10 lakh has not been taken as income in income

anJ e*penOiture A/c. This has resulted in understatement of Income and Capital Fund by Rs'

I .10 lakh.

(3) Dyal Singh College (DaY)

A. General

A.1 The college is spread over 11 acres of land. The area and value of land has not been

shown in Notes on accounts and fixed assets (Schedule 8) respectively'

A.2 Bank Reconciliation Statement

(D As perBankReconciliation statementof bank accountNo. 66013734119 (Maintenance

Xccount), the closingbalanceason 31.32013 asperthebankhasteen shown as Rs. 8,39,68,638/

- *f,"r.u, as per bank certificate the closing balance was Rs. 8,28,36,343/-' The difference of

Fts.11,32,2954 needs to be reconciled.

Miranda House

A. General

The Accounts has been prepared on cash basis instead ofaccrual basis'

Kirori Mal College

A. Balance Sheet

A.1 Liabitities

a7)

AG

A.1.1 Current Liabilities and Provisions (schedute-7) - Rs. 632.52 lakh

(l) unspent balance of grant amounting to Rs.657.35 lakh.(Plan: Rs'2'99 takh.and Non

plan: Rs.546.13 lakh) whichivas refundablelo the UGC has not been shown as liability by the

college. This has resulted in understatement of current Liability and overstatement of corpus

Fund by like amount.

(ir) Liabilities for expenses payable amounting to Rs.3'09 lakh (salary of contractual staff:

Rs. 1.20 lakh and r""urity "nuig"r'

Rs. 1.89 lakh) was not made in the accounts' This has

resulted in understat"-"ni of Curent Liability and overstatement of Corpus Fund by Rs' 3'09

lakh.

A.2 ASsets

A.2.1 Understatement of Fixed Assets by Rs' 1264'13 l.erlth

buring the years 2008-09 toZ}ll-ll,fixed assets viz. additions to building' library books'

furniture and fixtures andequipments worth Rs .1264'73lakh were acquired out of grantl received

under OBC ."r.*utionr. tio*"r"., this addition of fixed assets had not been capitalized' This

has resuhed in under-statement of Fixed Assets by Rs' 1264'73 lakh and Capital Fund by same

"rrr-i. if,i, *u, point"d last year also but no action has been taken by the college'

B* Income and ExPenditure Account

B.1 Income

8.1.1 Grants/subsidies (Schedute - 13) - Rs' 3292'10 lakh

The above include advance grant of Rs. 100.00 lakh received for the financial year

zIl3-ll,This has resulted in overstatement of income with consequent overstatement of Corpus

Fund and understatement of cuffentLiability by like amount'

C. Income & Expenditure Account of College Ilostel Fund

C.l Grants/Subsidies (Schedute 13) Rs' 80'46 lakh

(r) The above include ad'fince grant of Rs. 13 lakh received for the financial year 2013'14 '

This has resulted in orriStuturnent if income with consequent overstatement of Corpus Fund

and understatemeht of{urrent Liability by like amount'

Ram LalAnand College (DaY)

A. Balance Sheet

A.1 current Liabilities antl Provisions (Schedule 7) - Rs' 128'23 lakh

A.1.1 Unspent Non-Plan grant amounting to Rs. 606'73 lakh refundable to the Ministry had

not been shown under the cu-rrent Liability. ihis has resurted in understatement current Liabilities

and overstatement of Corpus Fund by Rs' 606'73 lakh amount'

(38)

.{.2 Current Assets, Loan, Advances etc. (Sch. 11) -Rs. 1258.36 lakh

.{.2.1 The above does not include Rs. 2.54 lakh receivable on account of Electricity charges,Rs. 2.46,6731- from RLA (Eve.) and Rs. 7200 from canteen contractor) resulting inunderstatement of Current Assets as well as Corpus Fund both by Rs. 2.54 lakh.

A.2,2 Accrued interest amounting to Rs. 4.07 lakh (Student Aid Fund Rs. 2.52 lakh, Medical

Fund Rs. 1.53 lakh and Endowment Fund grant Rs.0.02 lakh) has not been taken in the accounts

resulting in understatement of Current Assets and the respective funds by the same atnount.

Grants in aid of Maintained Institutions

Ram Lal Anand Collage (Day)

During the year 2012-13, college received grants in aid of Rs. 1803 .52lakh Qllon-Plan:Rs. 1799.02 lakh and Plan: Rs.4.50 lakh) including grant of Rs. 244.10 [akh received during the

month of March 2013.It had unutilised grant of Rs.25.05 lakh (Non-Plan) and it utilised Rs.

l2l7 .34 lakh (Non-Plan) leaving a balance of Rs. 611.23 lakh (Non-Plan: Rs. 606.73 lakh and

Plan: Rs.4.50 lakh).

Kirori Mal Collage

During the year 2012-13,KiroriMal College received grants in aid of Rs. 3295.85 lakh

(Plan: Rs.3.75 lakh andNon Plan:3292.10 lakh {including advance grant of Rs.100 lakh forthe

financial year2013-14)). It had an opening balance of Rs.481.35 lakh (Plan Rs.4.ll lakh &Non-Plan Pls.477.24lakh) and internal receipts (Non-Plan) of Rs. 58.90 lakh. Out of The total

fund ofRs. 3836.10 lakh it utilised Rs.3 I78.75lakh (Plan: Rs.l.12 lakh andNon Plan: Rs.3177.63

lakh) leaving a balance of Rs. 657.35lakh (Plan Rs. 6.74 lakh and Non-Plan Rs. 650.61 lakh).

KMC Hostel received grant in aid Rs.79.80 lakh (including advance grant of Rs. 13

lakh for the year 2013-14) as Non Plan grant during the year and had an opening balance of Rs.

3.86 lakh. It utilised Rs. 53.93 lakh leaving a balance of Rs. 29.73 lakh.

The college had received Grant-in-aid of Rs. 360.13 lakh (Non-Plan Grant of College

Rs. 336.36 lakh andNon-Plan Grant for HostelRs. 23.77 lakh) during the month ofMarch 2013.

Miranda House

Miranda House, Delhi University received grants-in-aid of Rs.3335.42 lakh under

Non-Plar, It also generated its own receipts of Rs. 53.32 lakh under Non-plan. It utilized Rs.

3043.99|akh leaving a balance of Non-Plan Grant of Rs.344.75 lakh. The college has also

received Rs.9.72 lakh under plan against the excess expenditure in the year 2010-ll forupgradation of infrastructure under Commonwealth Games.

Dyal Singh College @ay)

The College is mainly finance byUniversity Grants Commission. Duringthe year2012-

13, it received maintenance grant of Rs. 3599.63lakh (Rs 1213.97 lakh was received in the

month of March 2Ol3) and had an opening balance of Rs. 173 lakh. It utilized Rs. 3245.67 lakh

leaving unspent balance of Rs. 526.96\akh.

- The college also received Plan grant of Rs. 7.38 Iakh (Rs. 3.3g lakh towards XIIth lDevelopment Assistance and Rs. 4.00 lakh towards xrth plan Merged Scheme from UGChad an opening balanc-e of Rs. 13.93 lakh (Rs. 10.92 lakh under XIth plan merged schemeRs. 3.01 lakh under XIth pran Fi,ancialAssistance). out of this gr;il ;;;ilria il?.is r(Rs'0'50 lakh towards XIth plan Financial Assistance Rs. 5.3 t ta[h towards XIth plan IScheme and Rs. 1.04 lakh towards XIIth plan DevelopmentAssistance) ancl college had reRs' 2.51 lakh to UGC against XIth Plan Financial Ajsistance and Rs. 9.61 lakh to UGCXIth plan Merged Scherne leaving a balance of Rs. 2.34lakh.

Deshbandhu College

The College received grant of Rs. 3062.741akh (Plan: Rs. 3.75 lakh, Non plan Rs.29l0-lakh and Non Plan (oBC): Rs.148.26 lakh from University Grants Commission. It gelerr?y1i199^" ofRs.l02.95 lakh (Non Plan). The college utitized Rs.3217.93 lakh (Non"ptan:2840,97 lakh and Non Plan (OBC): Rs.370.55 lakh and Plan: Rs.6.4l lakh). The colege incurexcess expenditure under Non plan (oBC):Rs.22z.29lakh and plan.2.66 lakh.

Agricultural Economics Research Centre

TheAgricultural Economics Research Centre, University of Delhi received plan grain-aid of Rs. 70 lakh from the Ministry ofAgriculture. It had an opening balance of Rs. 35lakh and internal receipts of Rs. 0.81 lakh .Out of the total funi of Rs. 106.50 lakh it utiliRs. 96.08 lakh leaving a balance of Rs. 10.42 lakh.

Vallabhbhai Patel Chest Institute

During the period 2012-13, the Institute received a total grant of Rs.3 l.7l crore (pl:Rs.9.58 crore and Non Plan Rs.22.13 crore) from Ministry of Health & Family Welfare (R3.38 crore were received in the month of March 2013).It utilized Rs.3 I .60

".or" [plun - Rs.7.lcrore and Non Plan: - Rs.24.50 crore). The excess expenditure under Non-plan was met fronown receipts.

Dyal Singh College ( Evening)

The College ismainly financed by University Grants Commission. During the y earZ0l2-13, it received grant of Rs .977 .75lakh (Plan: Rs. 3.00 lakh, Non-plan: Rs. gAA.ql bknand Grantfor research: Rs.8.34 lakh). Out of this Rs. 152.75 Lakh (Non plan) was received duringMarch, 2A13. The College also generated income of Rs. 80.60 Lakh (plan Rs. 6g.16 Lakh &Non Plan Rs' I1.84 !akh). Out ofthe total funds, it utilized Rs. 1048.29 tagtr lRtan: Rs. 0.39 laklLNon-Plan: Rs' 1038.72 lakh and Salary & Research Rs.9.l8 lakh) leaving unspent balance ofRs. 110.06 lakh (plan: Rs. 71.37 lakh, Non-Plan: Rs. 39.53 lakh and Salary & rt.esearch Rs.(-)0.84lakh).


College ofVocational Studies, University ofDelhi received grants-in-aid of Rs. 1733.0glakh (Maintenance Grant- Rs.1730.84 lakh and Non-recurring XIIth plan Grant-Rs.2.25 lakh)

(40)

frr-.cr UGC during the financia I yeat 2012-13' Rs' 282'30lakh $',as received as grants in the

nonth of March 2013. The college has an ";;"iG

balanc.e "f.Y 196'27 lakh Q{on-Plan) and

oun receipts of ns' O:'qiiuff' OtrJn-pfurl)' f[' Coilege utitized Rs' 1 162'55 lakh during the vear

:012-13 leaving unspent grantin aid of Rs' 830'73 lakh'

Ram LaI Anand College (Evening)

ThecoltegereceivedgrantofRs'967.g6lakh(Ngn-PlanRs.959.86lakh,PlanRs'3.50lakh and Grant in

"idH;;;"f,'p'ro,t;il.;;,;kil)'i;1i"g1rr..r"^'. tt r'u't its ownreceipts of

Rs.23.43 rakh (Non-prrrj r"J i"t"r.Jt in.o*" o"iRJ'j.it ror.r-, ipran;'. itre college utilized R.s.905'84

Lakh (Non-plan nr.qdi'6'[tir;;-Pk, R'';:di"i;i'h) *lu'l* unuiiti"o gri,t of Rs' 8'7'83 lakh

(r.{on_i,ran Rs.7e.36 ,?*il]ii}i'fr:.dii;il'ft ci"rt for Risearch projict Rs.4'60 lakh)'

Ithasaopeningbalanceof.oBC.grantofRs.T6s-.4llakhandhadirrterestincomeandother receipt of Rs.5iiE iJn "ri

*ilir.a fl..'++.iiirlrt i"ri"g the year leaving a bala.ce ofRs'

776.48lakh.

,lthasalsoopeningbatance.oflTResourceCerrtreofRs.5.33lakhandinterest.receivedduring the year

"f R;:'0.5i takh. No r)(p;;il;; ;;;"i;;;.;"d against rr resource leaving a

balance of Rs. 5.84 lakh'

School of OPen Learning (SOL)

TheschoolofOpenLearningisamaintainedinstitutionofUniversityofDelhi.During.the year iOtZ'tl the School did not receive any grant'

*"**;;l;!:i:i:r. zotz.t3..,-.q: received a'totar grant orRs. t,,se;s,,akh (Plan:

Rs.11.32 r*n unor.ion-plan: ns.togt.zo rur.r, *t of which Rs' 213'94 lakh was received in

March 2012 (plan: nr. i.n rrr.h, Non-plan:-nr. zrz.rz lakh) frorn the University Grants

commission. The colege utilizedRs. ro:i.iiir[t lrtun' Rs 59'98 takh'Non-Plan: Rs' 972'73

lakh) teaving u uurun"u'of R. . 115.47 hd;rd* Non-Pian. The excess expenditure under

ptun *u, met from unspent balances of previous years'

University College of Medical !^t-i:ltttDuringtheyear?0|2-|3,ucrurs,"c"ivedgrantsofRs.To4T.46lakhwhichirrcludes

plan Grant orns.rioo.o, lakh andNon rrun grunt Irnr.ss+z +6 lakh (including advance

grant of Rs. 1146.46lakh).It had an "o.ri"*i.irnce

of Rs. 3..539'67lakh (Plan: Rs' 525'05

lakh, Non plan Rs. 1760. 10 and oBC.: nr. iis+.sz lakh). college has other receipts of

Rs. 1 g74. I g lakh (plan i s. 211 .47 rur.n' Non-plan Rs' 1468'62 ;kh and oBc Rs' 194'09 lakh)'

It utiiized ns. ro+oi.i5 takh (plan: ns-roq9.gz lakh, Non-Plan: Rs' 7468'57lakh and oBC:

Rs.1239.71lakh)leavirrgabalanceorn,.zos:.o6lakh(Rs.536.55lakhunderPlarrRs.1307.61 lakf' unJ"'fion-Plan and Rs'208'90 lakh under OBC)'

Managementletter:DeficiencieswhichhavenotbeenincludedintheAuditReporthavebeen brought to the notice of the Vice-Ciunttlot' University of Delhi through a managemnt

letter issued separately for remediaUcorrective action'

(41)

-_----

-c subject to our observations in the preceding paragraphs, we report that the Balance

sheet and Income and Expenditure Account and nr.Liptr u,rcl Payrnents Accouut dealt with

iy ,frit report are in agreement with the books of accounts'

.. In our opinion and to the best of our information and according to the explanation

given to us, the said financial statements, read together with the Accounting Policies and

Notes on Accountr, unJ ruUl"ct to the significani matters stated above and other matters

mentioned in Annexure to this Audit R.eport, give a true and fair view in conformity with

uccounting principtes generally accepted in India: rity of

a. In so far as it-relates io the Balance Sheet of the state of affairs of the univers

Delhi as at 3 1 March 2013; and

b. In so far as it relates to the Income and Expenditure Account of the deficit for the

year ended on that date'

Irr:r ;r$c} r:n bthalf r{ tltp@-*;F*,{i txf trn

Place: New DelhiDated :29.11.2013

il rI r *"i-"1\,r/ i i\,/, " it*.fr,*ru. /?" '

Di rcc I {} r C*s:fwrx I td-As'J i t

-@itrtr'*"

(42)

t.o

Annexure

AdequacY of Internal Audit sYstem

The Internal Audit Wing has been functioning in the University'

TheUniversityofDelhihasS2auditableunits.ourofwhich,24units.wereplannedforaudit during ZOIZ-l3but only 13 units were utJit"U' Thus the coverage of internal audit was

"#il;;Z"nt una planning was cleficient'

The internal Audit of l3 Maintained institutions is also in large arrears and the position of the

*i"t*i;"ait of 13 Maintained Institutions is as follows :

Adequacy of Internal Control System

Monitoring ' ' t ns settlecl as 50 paras of

Proper follow-up action was not taken to get the audit objectiot

statutory audit were ori*unAlng since 2003-iJ unA on" para which pertai' to 1983-84 as on

31.3.2013.

TheUniversityPresshasshownRs'l.58croreasAmountReeeivableinitsBalanceSheet.The year-wise break-up of this am^ount."r*t.J that the claims were outstanding since the

vear lg75-7r, on*ural"unJ *ort of these.ruilo-, *rr" receivable from various departme'ts/

units of the university itself. This shows *#'in,.rnul co,trols in collecting the revenues of

the UniversitY Press'

(43)

2.

Audited rtPloName of tfue Maintained Instittttions

Ram LalAnand College (Eve')

flamanuian College20ll-12

S.hr"iEbPen Learning

Gi-iry c"tt"ge of Medical Sciences20ll-12

C"G" of Vocational Studies20lt-12

o"y"Gi"gtt cg!!:g" (E "'i'g)G--r*t g.","'t" n"t""t

V"llrbhbfi Patel Chest lnstitute

Deshbandhu Collage

E-vat Singrr Cotlggt (DuY)20ll-12

Miranda House

KiroriMalCol

iuil Lut Anand Collage (DaY)

c Adequate control on submission of accourrts by the Maintained institutions was not exercisedby DU. The following Maintained institutions had not subrnitted their annual accounts intime. There were delays in submission ofaccounts as compared to dates prescribed by DU.

S.No. M.I/College Date of Submissiorn of Account

I School of Open lrearning 22.7.13

2. College of Vocational Studies 2.7.13

J. Ramanujan College 2.7 "13

4. University College of Medical

Sciences 8.7.t3

5. Ram LalAnand College(Evening)

1.8.13

6. Vallabhbhai Patel Chest institute 13.8.13

7. Miranda College 15.8.13

8. Dayal Singh College (Evening) 22.8.t3

9. Agricultural EconomicResearch Centre

30.8.13

t0. Kirori Ma[ College 4.9.t3

u Desh Bandhu College 4.9.13

12. Dayal Singh College (Morning) 5.8.13

13. Ram Lal Anand College (Day) L8. r3

As such, the DU's internal contrbl regarding submission of accounts of MIs needs to bestrengthened.

Maintained Institutions

Uniiersity College of Meclical Sciences

Monitoring

o The management is not responsive to audit observations as 2l paras pertaining to the' period 1995-99 to 2008-09 were outstanding.

(44)

School of Open Learning

r The school's response to audit objections is not effective as l4 paras pertaining to period

from 2004-05 to 201l-12 were outstanding.

Ram Lal Anand College (Eve.)

. The management is not responsive to audit objections, as 8 paras for the year 2007-08 are

outstanding.


o The Management's response to external audit objectious was not effective as 2l paras ofthe previous Inspection Reports from 1990-91 to 2008-09 were outstanding for settlement.


o The internal control ofthe Institute is adequate as the bills are prepared by the concerned

dealilg hand and after scrutiny by the supervisory staffthey are passed by the Director.

Deshbandhu College

r The management's response to audit objections is uot effective as 48 paras pertaining to

period from 1994-95 to 2007-08 were outstanding.

Dyal Singh College (DaY)

o The internal control of the college managernent is reasonatile itt areas seen by audit.

Miranda House

c The internal control of the college management is reasonable in areas seen by audit.

Monitoring

r The Management's response. to audit objections was not effective as 39 paras for the

period from 1996-97 to 2008-09 were outstanding as on31.3.2013.

Kirori Mal College ,

Monitoring

o The management's response to audit observations is not effective as 24 paras perlaining to

period lgg4-95 to20ll-12 were outstanding and no review meeting was taken by the top

management.

Ram Lal Anand College (DaY)

Monitoring

o The management response to audit objections was not effective as 23 paras for the period

frsm 2001-02to2007-08 were pending for settlement.

(4s)

System of physical verification of assets

Out of total I l l units (excluding maintained institutions) the physical verification of fixed

assets for 2Ol2-13 was conducted in respect of 84 units.

Out of I 2 Libraries only I Library has completed the physical verification upto 3 1 .03 .20 l3-

Maintained Institutions The position of physical verification of assets and books.and

publication in Maintained Institutions is as follows:-

S.No. Name of the MaintainedInstitutions

Physical verificationconducted upto

Assets Books &

Publication

I Ram Lal Anand College (Eve.) 2012-13 2009-12

2. Ramanujan College 2012-13 z0ll-12

J. School of Open Learning 2012-13 Had not been

conducted since

inception

4. University College ofMedical Sciences

2012-13 2012-13

5. College of Vocational Studies 2012-13 2012-t3

6. Dayal Singh College (Evening) 2012-13 2011-12

7. Agricultural Economic Research

Centre

2007-08 20fi-12

8. Vallabhbhai Patel Chest Institute 20fi-12 20rr-12

9. Deshbandhu Collage 2012-13 2012-13

t0. Dyal Singh Collage 2012-13 2012-13

ll Miranda House December 2012 2012-13

12. Kirori Mal Collage November 2009 March 2008

t3. Ram Lal Anand (Day) March 2010 2003-2006

4. System of physical verification of inventory

o 84 units out of 111 units of University ofDelhi have comple-ted their physical verificationof consumables items including stationery upto 3 I '03 '2013

. physicalverification of inventory in respect of Maintained ln$titutions-is satisfactory.

5. Regularity in payment of statutory dues

. No payments over six months in respect of statutory dues were outstanding as on 3 I .03.201 3

(46)

UNIVERSITY OF DELHI

AnnualAccountsandAuditReportfortheyear201:3-2aru

UNIVERSITY OT DELHI .:.

ANNUAE. A€ CCSDT-f,,$EG&Gffi YEAR 2 O T 3.20 I 4

INDEX

Sr No. Nameof Statemerit Page No.

I

2

3.

4

5

6

7

A. Universitv ofDelhi

Income and Expenditure Account

Receipts and Payments Account

Schedule.forrning Part of Balance Sheet : Schedule 1,2,3,4,5,6.

Schedule forming Parl oflncome & Expenditure :

Schedule 7,8,9,10,11,72,13,1.4 ;

SignificantAccourting Policies : Schedule I 5

Contingent Liabilities and Notes on Accounts : Schedule l6a

1"1

J

4to 10

it to tg

,

19 to 2l

22to23

24 .!

25..26-

B. Provident Fund Accou,rlf

8 Consolidated Balance Sheet

g ConsolidatecllncomeandExpenditr.reAccount

l0 Consolidated Receipts and PaymentsAccount

C. Universitv Press

1l Balance Sheeta

12 ProfitandLossAccount

13 ReceiptsandPaymentsAccorlnt

D. Ha{ls and Hostels

14 Consolidated Balance Sheet

15 ConsolidatedlncomeandExpenditureAccogpt

16 ConsolidatedReceiptsandPlymentsAccoturt

27

28

29

30

3l)L

33 to43

UNIVERSITY OF DELHIBALANCE'SHEET AS AT 31s''-.14Arc[I'20'L4

Amount in {

Capital Fund and Liabilities Schedule CurrentYearNo

Previous Year

CapitalFundReserves and SurPlus

Earmarked/Endorvment Fund

Securect Loans and Borrowings

Unsecured Loans and'borrowings

Defen'ed Credit Liabil ities

burrent Liabilities and Provisions

I

)

"J

6517073U34

1278t202113

747929032

594W9943

10351761519

- n8275636

.TOTAL 20046204179 16419941098

ASSETS

Fixed Assets

Investments - From Earmarkecl/

Endowments Funds

Investments -Others

Current Assets, Loans, Advances etc

Miscellaneous ExPenditure

(to the extent not written off or adjusted)

4

5

6

543s665265

195783000

wqisssw

5403953268

195783000

r0820210810

20046204179 l 64 I 9947098TOTAL

Signifi cant Accounting Policies

Contingent l,iabilities and Notes on Accounts

. a^->L-4. c,L'"

tstt. Ricis(ar(F'#-rD

t5

t6

%x*,i:

lt

ll

(l)

Amount in (

Schedule No. CurrentYear Previous Yearit,inicular':s

(A)INcoMEGrants\Subsidies ,

Fees\SubscriPtionsInoome from Royalty, Publication elc

Ipterest Edrned

Other lncome

7

8

9

l0ll

43773860009350t9782

292234048101842

98617502

32 10320000

.647806480

14679481

20805524

579'13lg

s488348588 395 I s84649TOTAL(A)

(B)EXP.ENDITURE

Estab lishment.ExPensest2

l3t4

30491 15893

1711625757

94724348

3626/7329

27t9056696tw7529331

89866200

3655 15809

Other AdministratiVe ExPenses

Expenditure on Grants, Subsidies etc'

Depreciation

5218113327 4181968036Total{B)

Excess of Income over Expenditure /

(Expenditure over Income )270235261 (230383387)

Balance beingSurplus(Defieifl carried to Capital Fund 2X023s261 (230383387)

SignificantAccounting Policies "15

1"""*g;", Liabilities and Notes on Acgounts 16

Asstt. R&i-st+af&ilfitL \V

(2)

IElolEq

liEIH

,tat\IU

IEt3

lZtlr,t3l:WIH IEHt9EIglF li-'

12 lElL./IEIUl-l-E

IEIFl-loDdIA

.!

'At(Do6

a

o.o

6-!t

do

6\A'

!,

(!

AA

:. :\llt )<'

s6*k:-G

ln

o(D

AT

}!6

6',

t

Ii$flFffEF E

F*E

*g $g6- r'Era rF

sr t a g Is= -1 a g . .

=q -g F R,aT '*

Hr=' arC'- oa(I S O\ tJa " \O 01 G) O*-+ u -JEl\Ja AF\r -{ur-

:i hJ o O-+.uO \O'\OO "{h)\Or; { { -O IJO\tJ}.J- l'.J-OO Oor\f,i [.r) { ac) {-lNa\O u'--I 6 O'o}i-i r O r r .E,

-O\ r O\OE5-l OOO A--;i I O ! ! - I lQ- ! -rO\O.O\oo ooOO OO\u' i ur i i -J i CIJ i SCooI.JtJ UOO *--l 5

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v

ON NJO-- \O tJ \O \O-lu- a -J Oa 6 Oa\C-hJro 9!!oo o\' oo .oo,>t199 , -!OtJ' ONolJ5 :- oo&e:"iF ' cc\9!.,-r\iqo o9o 6;q',e -\OCU'o.OO- tJt+. -J 6rs+i-- Fo,1Noqvu-t o.- .r u rJo,-{O\ .(r\OOO-tUrU, AA !O, -\O

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C'\(Joil'\o}J5p6N

I.}NIVERSITY OIT DELIU

Amount in {

Currenl Year Frevious Year

Schedules I : CaPitnl liund

Balance at the beginning ofthe year 5949909944 56'13753128

Acld : Fixect Assets prrrchasecl out of

Earmarked Funcls ^.1 t n.^An 264125151

(a) Ptan Account 22314201'l

(b) Miscellaneorts Account /r/2o6s32 1?i'-:"'''.

(c) Other Earmarliecl Funcls i9630854 201514215

(d) Admission Processing charges ':-' ll'79579

Add : Other aclclition in Fixed Assets

(a) Assets not capitalised in previous year 8899500

(b) Project Account Closed 13197698 9459134

(c) Adjustment relatir"rg to ACBR 80727 ; 506743 195

(d) Giftecf Assets 3196 2981

Less:(a) WDV of assets disp';sed offcluring the (1252898) QA9%)

year

(b) SuLpltrs/(Dellcit) fbrtlie yearas per

lncome&Expenc1itureAccount21023526|2689823638j43-Ei3ta(230586380)

Balance as at the year end 65 I 7073034 5949909943

----------.'----:

x[u-r-o'1 ..a[t,rer'--

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I --1.. c't-*

fistt ndsirfrtrprtt

(4)

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<\,.

UNIVERSI'I'Y OF DELI{I

SCJEDULES FORMING PART OIr BALANCE STTEET AS AT 3l-3-2014

Amount in t

Schedules 3: CURRENTLIABILITIESAND PROVISIONS CrtrrentYear Previous Year

A. Current Liabilities

l. Sundry Creditors

2. StatutoryLiabilities:

TDS payable

291'n0a

277 194

378068

t35t92U

285E279

501322

54228968

2262600

748255

643917000

14816385

218240

2&948

ll9&1058

200276t8

513220

659 12800

3750112

14825s

0

Other current Liabilities (Sundries)

Security ( Receipt )

Amount Rgfundable to UGC

Expenses payable

Other Bodies Deposits

Other firnds

Crant not pertaining to Plan A/c

ACBR Liabilities

Crant receivedin advance from UGC

Total (A) 7 47929032 lr8275636

ts. Provisions

Total ( B)

Total (A+ B) 747929032 118275636

'

, -r- "''-'--'nAsstt. Rdeisdar (Fin-J t){- - \-w'a(lLtr*-o-

IL-'I'rers u rer

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'a N Cl :

-rf'n'nt.-€-'O('-qt/di-,;+6co-m-,-r:;<;-:*+-,r-rr.rrn:; i^:; ar rn r 6 O'Cl 3 cl -=;:iFi.ir-,n{\56x^los=3sras;- +:66boo+ ,a o

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r-ca-!v-<)oo'ntlnliih.cir.c.bNm-lNl:^:-,i*+++FrnrtnX:'i +;*+tr.ro -,7l;-:a,r,)i-n.x-tr='nl<)r-'nN'^n3--166N93v

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I IEEPHHK Irn !a \D I--F-n,n

tR![:;g=037F3l:-:--.5€rt--\Orlr-+ - 6 € -

d, r', <i lO n c].:-i.-54-rro.-C-Jruo:w':c'-jU7,c,:er '! -;;=ar . -'

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I^t^OOOINOOO'' 6i + +'^ ol cl !^ '^

lll

2 .,- \3Z \Eg?=tr.o.22=a-1a d+r'?=n'-'=q.YrJ\ra'r-6u'1- G =

L < -.== 4.iitr.t-ZPZI=P<y.uim?E=;i52

crr=(-='X=o---C.c A'Z I L',; '' u u2 S ir--:t=EiE=.:c26oiE,a =.i A€ A .J: ad iimEci6u--ll)c-zar)r

\o.-cl

-alcO$r)\Cf-OOO'..oAZ

6Acl at-?3;!:t6C).g c{,ta?

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-'a1=-a

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0q,)

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tJr

.+()

q)

(.)a

lh/

E

F]IJ]

tl{oF(,*IJ]

zD

rryryERsrTyoFDEL-Hr

Amount in (Sc-tedulcqS : II:IVESTIVENTS: rnOrvr pealrmriloi': ' ENDOWMENT,FUNDS . ;. , .' .'....u*-:'.-: - :

CurrentYear' PreviouiYear' - "

W,, f" -eUveriia ent - s _eeiiiitili2: Shares

19s783000 19s783000

I,INIYERSITY OT DELHI

Amount in (

L-'1, tU'u*/ssrt.

Rdcis(ar rrprr)

A.

l.

2.

a)

b)

c)

Schedules 6: CURRENT ASSEfS, LOANS, ADVA|{CES ETC. Current year Preiious Year

Current Assets

Cash Balance in hand (including cheques\drafts)Permanent imprest

Bonk Bnlonces - with Schetluled Bonks;

CurrentAccount

Mainteriance Grant AccountsEarmarked Funcl Accounts

Savings Accounts

Maintenance Grant AccountsEarmarl<ed Funcl Accounts

CPF Account refundable to UGC

DepositAccounts

Fixed Deposit in UGC RefunclableA/c



(including margin money)

1008s00

101731407

74496069 176227476

I 039954803

2155418063

63t3t7 3t96004183

t2744000

I 538 14s63

66 266281 6828924844

925500

9M29Mt29515075 il9944t36

r68024M819@t9769e

tjo!. 213223316

I 1700000

. 3260181

60s6;746229 6W\7WO1

Total (A) 10202065003 8324809204

Finance

contd....,

/4to-u't'..rtr."i-

(e)

TINIVERSITY OF DEI,}II

Amount in (

Schedules 6: CURREN'I ASSETS, LOANS, ADVANCES ETC' Current Year Previous Year

l].

2.

l.

Loan, Advances and others Assets

Staff Lo:rns:

(a) Feslival Advance

(b) Leirve Trlve I Concession

(c ) Meclical Reimbursement

(c1) House Builciing Advance

(e) Conveyance/Computer Advance

Advance and other amounts recoverable in cash or in

liind or for value to be received

(r) Pre-paid ExPenses

(ii) Delhi I'Jniversity Pension Account

(iir) DESU (SecuritY)

(iv) Delhi Unir, :ritY Press

(v) Sir Shankar Lai Chair in C[-remistry FtrndA/c

(vi) Other advances oil of Earmarked funds'

(vii) Other aclvanbes out of Maintenance Grant Accounts

(viii) ElectricitY DePosits

(i.x) TDS Receivable

3: Inconre accrued

a) On Investments from EarrnarkecVEnclor'vnrent Fut.td

b) lnterest accrtted ACBR/UGC Refundable A/c

82 l 37l

876t81:

565800

623t915

t168Gl\

548 16635

2980000

4195

t7395000

r 100000

i4s08 I 7544

4t8911428

20789700

fti768l

22g,l6Utl6

422141

125-\57

2874635

25M00

94U482

1971011

28808 164

2980000

dlL)5

1739s000

I 100000

I 879705345

320396226

20736900

52Ut0

208r9 l3 l0

24538,4

12t26909t1 2195401625'lbtal ( B )

t 44147 55914 I 08202 I 0830'total (A+ B )

ilt-r-'Ireasu rerL -.1, c'L'u*

2o,tt. nlei'(u r t\!p:r I )

( t0)

UNIVERSITY OF DEI,HI

Arnount in {

Schedules 7: GRAN'I'S\SUBSIDIES CurrentYear PreviousYear_-------.-.-.--

Grants receivecl from University Grants Commission 4377386000 32 I 0320000

,^L-l'"'t'"

)istt, nedistr(r t Fipll)

ilr,-'l'reaSu rer

(1 l)

UhITYERSITY OFDELHI

Amount in (

Sgttgdules 8. I Fees\Subscriptions CurrentYear Previous Year

Adinissiori fees -

Annual fees

University Enrolment fee ,_l

Tuition fee

Exarnination fee

Sports and Athletic Association fee

Migrationfee -

.'" ' .- I

Speeial ErtroknenVannual fee

Library fee

copputelfee

Provisional & M-isc.'cehifi cate

Entrance Exam Fees

Others .., : "

2830418t

43?8613

82130891'

12868131

672949789

t0116676

10989060

3t635010

' 308052

650663

. 2270W'98r360

, 68ss6586.

' tw23770'

259ffi568.

3,7253U

s2338898

2s4030s7

488791628.

7591899

8708200

- 2i74%U25

313277

ww23

105250

903000

0

' s38ut

Toetl 935019782' 647,806480

6t-::lrdrlI,

{ornTredsurei--

(12)

UNIVERSITY OT DELIII

SCI.IEDT]I,ES FORMTNG PART OF INCOME & EXPENDITURE FOR.I.HE YEAR ENDED 3I-3-20I4

Amount in T

Schedules 9 : Income from Royalty, publications etc, Current year Previous Year

Income from Publications 29223462 t4679481

Total 29223462 t467948t

L-.1. c'Uu*/sstt.

RJgis(a r (r'pr r)

ilf'n--'l'reasurer

(t 3)

UNIVERSITY OT'DELHI

Amount in (-----_--------:-

r^- r-4^-^d+tr-rnarr CurrentYear PreviousYearSchedules l0: InterestEarned

l) 0n Term DePosits


2) 0n Savings Accounts


3200'1914

r6093868

8630549

t2174975

Total48101842 20805524

L-'1. cl'u*

2;'1. *d*"{,r(rp:II)

(14)

TINIYERSITY OF DELIII

SCHEDULES FORMINGPART OFINCOME & EXPENDITURE }-OR

] THE YEAR ENDED 3I-3-20I4

Amount in {

Schedules ll : Otherlncome CurrentYear Previous Year

Health Centre Contributron

Leave Salary & Pension Contribution

Sale of Raddi\Auction of Obsolete items

License fee, Rent of Building etc

Sale of Tender forms

Others

2973442

n32s809

etrutqtsa2498

9944N

35n3759

30126922

9809391

1939227

9975947

43 t500

569017 t

Total 98617502 57913164

ilr*Treasurer

(1' It-F

:I

TINIVERSITY OF DELHI

ffi,qR BNDnU lt-r-zot+

Sderuu$llouaqc+Teaching staff

Non-Tedching staff

Lower Subtirdinate staff

Bonus

Deposit Link Insurance

CratuitY

Leave encashment

Pension

CPF Contribution

N PS Contribution

Leave Travel Concession

Honomrtum

Reimbursernent of Tnition fee

Meciical Re-imbursment

9639tu37'748441590

247',7483U

5M5466

17t658

I I8061055

78998837

6@@s897

s3328t3

20057',t50

32:133855

50793549

10071062

tC2495617

873M59t4

7050500y2

243338061

5485206

72C494

753245'l',l

38557574

572237868

5946,]65

t7522800

20986320

53 136590

9825n6

%8797A9

3049 I 1s893 2',719056696

Amount in {

Total - - -- -- - - -: --- "'- - " -' -

il*u-TrealsurerL-.1. c,ur

gst1. nJeis(artr{ryIt)

(16)

IINIVERSITY OFDELI{I

Amount in <

Schedules 13 : other Administrative Expenses current Year Previous Year'

Acaciemic Expenses 32501008 21563127

Arvards and schola.ships r\::ii', t,3;333i

tflJtrl:;ffii:':ffi.' $ozo245 13?04836

continge,cy i:;111;l ii;3il31Net-working exPenses

Conveyance ExPenses

Electricity & Water ExPenses

Examination ExPenses

Games & SPorts

Legal & Plot'essional

Meclicat ExPenses

Other ExPenses

Periodical & Journals

P()stage & TelePhone

Plinting anti StationerY

I{ent Rates & Taxcs

l{epair antl Mainteuance of Buitding

Repair antl Maintenanoe of Maohinery

Repair ancl Maintenance of Furniture

Repair anci lv{aintenance of Vehicle

Repair antl \4aintdnanoe of Laboratory

Travelling ExPenses

Ban[< Charges

-House KeePing ExPenses

M/o Latvns

Refuncl of fee

PropertY Tax

Seminar\SYmPos ia\WorkshoPs

Auclit Charges

Watch antl Warti SeLviccs

I-liring Charges

23285481938015

2729t18

247937 58

239908

36483218',47843211405872

38039 I I

327 1647 19

260152631)7707 4668962'.70?

5232704tt129,1'7987

55214637L)6067 56

4794 5688430215

127067520

55,119253t)676640579860

520 1084 I

5269 t 88

29253,\3'3 r r62638819799tl620

8 I 285781022927544233726

1257 195

4363 t 69!)

l0/10591632299635

462t33120860 I 82

22170724300920033801 l3

21901),1

I I 22885 I

302034l:ga t oo;

33 r 8453

I 47053 I

,7156468l'63 1894

43395 I

42360231

2 I 8049e

t7 fi625757 r007529-131Total

L-.1. c'L-'"

2sstt. nJsis(a r G*f:I I )

(t7)

I-INIYERSITY OF DELHI

Amount in t

Schedules 14 : Bxpenditure on Grants, Subsidies etc. Current Year Previous Year

Grants given to Institutions\Organizations :

(i) Grants to Halls & Hostels

(ii) Miscellaneous Grant

--i------------

Total

94724348 89480480

385720

94724348 89866200

l'-,1, c'L'u*

fstt. nJsis(ar(FitrII)

4rro-'frea'.su rer

',*

(18)

UNIVERSITY OF DELHI

Schedule 15:

1. Accounting Convention

Thefinancialstdtementsarepreparedonthebasisofhistoricalcostconveniicnand genera*y on the accrual ,"ifi;;;."""'titg unless otheruvise stated'

2. Revenue Recognition

2.1 Fee from students/ colleges'

accounted for on cash basis'interest on savings bank accounts arr';

2.2 lnterest on investments is accounted for on accrual basis.

3. Government Grants

3.1 Government/U'G'C' grants are accounted for on receipt basis'

3.2Totheextentutilizedtowardscapitalgxn;n{ture'PlanDevelopmentGrantreceived from the unir"rl:,tvtrants'commission

is transferred to the

CaPitalFund'

4' 'Jr::;:r"

". purchase. ?f :!:*i"rrs, srassware, pubrications, stationerv and

other stores is accounted for *';;;;ujexpenoituie in the year of purchase'

5. Fixed Assets

a)Fixedassetsarestatedatcostofacquisitionlessdepreciation.Fixedassetsreceived by the University *ii;;fi;y consiOuration has been capitalised in

the financial statement,,,,noiln,ii,"tuu i.e. t. one per asset.

b)Amountreceivedondisposaloffixedassetshasbeenaccountedforasincome in the lncom" A E*pliOitu'" Rt'o'nt anJ written down value of these

fixed assets has u""n *rittJn'"it it"* fi*"d ntiuit as well as Capital Fund

Account'

6. DePreciation

6'1 DePreciation is Provided on

ihu c'io'nce Note issued

lndia, at the following rates:

Written Down Value method as specified in

#,* i";r*i" ot Cr'"tered Accountants of

(le)

7

8.

S.No. Type of Assets

1 Building

2. Furniture & Fixture

3. Scientific Equipments

4. Computer including Printers, Softwares, UPS etc.

5. Library Books

Rate

5%

25%

40%

40%

50o/o

30o/o6. Buses, Vans etc.

7. Cars, Scooters 25o/o

8. Plant & Machinery including Air-conditioners,Generators, Fire Extinguishers', Telephone,Television sets, Photo copiers, Fax Machines,Water Coolers, Projectors etc. 20o/o

9. Musical lnstruments 507o

10. Sports EquiPments 50%

11 . lntangible Asset 25o/o

6.2 ln respect of additions to fixed assets during the year, depreciation is

provided for full year" ln respect of deductions from the fixed assets, no

depreciation is charged.

Retirement Benefits

Retirements benefits i.e. pension, gratuity and leave encashment are accounted

for on cash basis as University's pension liability like that of the Government is

not funded but follows the "Pay aS you go" system of meeting the annual

expenditure out of the annual revenue budget. Capitalized value of pension and

gratuity received from previous employers of those University employees, who

have been absorbed in the University, is credited to the other income of the

University.

Foreign Currency Transactions

Transactions denominated in foreign currency are accounted for at the exchange

rate prevailing at the date of payment/ realization.

lnvestments

All investments are valued at cost.

9.

(20)

10. Earmarked/ Endowment Funds

10.1 The income and expenditure of Earmarked/Endowment funds are

accounted for on cash basis. The balance of respective funds is carried

fonruard on the liability side of the Balance Sheet and is represented by

bank balance, advances and investment on the asset side of the Balance

Sheet.

10.2 Assets purchased/created out of Earmarked Funds (including Plan funds

released by the U.G.C.), where the ownership of the assets vests in the

University, are merged with the fixed assets of the University by debiting

respective fixed asset account and crediting Capital Fund account'

Depreciation is charged at the rates applicable to the respective assets.

10.3 Assets purchased out of Project funded by outside agencies remain the

property of the concerned funding agency till the project is closed' After

closure of the project, the project assets are merged with the FixedAssets

of the University at written down value by debiting respective Fixed Assets

account and crediting Capital Fund Account'

C,L'LI^-P"

nlLLtq-TreisurerOfficertrar

ffiin-l!)

1

I

(21)

Schedule 16 :Contingent Liabitities and Notes on Accounts

1. Contingent Liabilities

Variousclaimsfiledbypresent/formeremployeelo|theUniversityarependingbefore lndustriatrribunats ,no ti" H]g; il;i of Delhi. The quantum of claim is

not ascertainable'

2. Taxation

TheincomeoftheUniversityisexemptfromlncomeTaxundersectionl0(23C)(iiiab) of the t";;ir*nctigoi'.-NioirovisionforlncomeTaxistherefore

made

'in the accounts'

3. Salaries

TheexpenditureonsalaryisfortheperiodfromMarch20l3toFebruary2ol4.Noprovision.**,outowardssatarfforthemonthofMarch2ol4.

4. (a) Current Assets' Loans and Advances

lntheopinionofthemanagement,theCurrentAssets,LoansandAdvanceshaveavalueonrealizationintheordinarycourse,equalatleasttotheaggregateamounts shown in the Balance Sheet'

(b) Loans & Advances

TheLoans&AdvancesshownintheassetsideoftheBalancesheetdoesnotinclude, advances pertaining to p"iioo upto 31$ March 2006' are stilloutstanding

forfinalsettlement.Theseaov,nc"swerechargedtotherespectiveheadofaccount at the time of release of advance'

5. Admission Processing Charges (APC) Fund

Vide Executive Council Resotution No' 118 (31)

Admission Processing Charges (APC) fund

Maintenance Grant w'e'f '2013-14'

dated 25t03t2013 receiPts of

has now been merged with

6. Provident Fund Accounts

As the P rovide nt Fund Accou nts i nclu di n,q N Y P,:::i::i:n:#:i::3ffi :H?:ff l[:'#ffi:?:]th;+;;:tl*'"'L::,:')"j'"Y;liii?,X;[[:il:';3IJ::,[:T:"1';'"'U":;J[,,d;dj"r**::H]::il:: j:i"j'fi :;"i,T*['ru;ff !ffi i'i,]J"l::::{:^txli':l:*i'"""x1i#:fl

":'JJffiit i ;:?#: Jil" Jffi;,;;;; ;i F ; d Acco u nts h ave b e e n attached

to the UniversitY's Account'Q2)

7.

L

9.

Halls & Hostels/ Guest Houses

As Hall & Hostels are separate reporting entities, their accounts are preparedseparately from the University Accounts. However, a consolidated Receipts &Payments Account, consolidated lncome & Expenditure Account and a

consolidated Balance Sheet of all the Halls & Hostels and Guest Houses havebeen attached to the University'sAccount.

Delhi University Press

As University Press is a separate reporting entity, its accounts are preparedseparately and attached to the University's Account.

During the financial year, University has received the following assets as gift(without consideration) which is capitalized in the accounts at nominalvalue i.e.

{ One per assets:

Particular

BooksComputer

Furniture & FixtureScientific Equipment

Qtv.

3168 Nos.12 Nos.15 Nos.

1 No.

Amount Capitalized (in {)

3168/-12t-151-

1t-

10. 'CapitalWork in Progress'includes the amount paid by University till 31't March,2014 towards construction of the following projects:

11.

12.

(i) Construction of stadium for Common Wealth Games

(ii) Construction of 1500 seated Rajiv GandhiGirls Hostelfor under graduate and Post Graduatestudents at Dhaka North Campus

(iii) Construction of 70 'D' type of flats at Dhaka

(iv) Other Projects from Earmarked/Endowment Fund

Previous year figures have been regrouped wherever necessary.

Schedules 1 to 16 are annexed to and form an integralpart of the Balance Sheetas at 31't March 2014 and the lncome and Expenditure Account for the yearended on that date.

T 306.18,50.653

< 74,72,81,869

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UNIVERSITY OIi DELIII

, PR9VTDENT riUND ACCOUN'I',

CONSOLIDATED INCOME & EXPENDITIJRE ACCOUNT FOR THE YEARENDED 31S,1{ARCH 2O14

Amount in (

(A) TNCOME Ctrrent Year20t3-t4

Previous Year

20t2-13

Interest realised during the year

Add ; Interest Accrued

Less : InterestAccrued for the year 201l- 12

&2012- l3 but lealised duringthe year 20 1 3- l 4

Adjustrnent relating to previous years

281511289

t7u34t99

45t945488

-r3084r016 32fiC/.472

32762

294623768

14683

'Iotal(A) 321t37234 294638451

(B) EXPENDITURE

Interest allorved to Subscribers

-- General Provident Fund-: Contributory Provident Fund-- New Pension Scheme

Bank Charges

2282fi0015635 l r80

2319

2U5&s06

26t6

268055414

5283

Total(B) 284567 t22 268060697

Balance treing excess of Income over expenditure,transferred to Inlerest Reserve Account (A-E) 36570112 26577754

fuf-r--TreasurerFinanci Officer

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UNIVERSITY PRESS

tsALANCE SHEET AS AT 31ST MARCI.I. 2014

Amount in {

FUNDS AND I,IABILITIES Current Year Previous Year

l. Capital

2. Current Liobililies :

(a) Deduction from Salary Bills(b) Bills Payable(c) Advance for work to be done(d) Inter Bank Transfer(e) Earnest Money

58837 I

898010

|24322130000

17395492

55500

209t288

838@8

103'1678

130000

17395492

55500

TOTAL 20191695 2 1s48606

ASSETS Current Year PreviousYear

I Machinery, Furniture & Equipments

2 Amount Receivable

3 Stock in Hturd(a) Raw Material(b) Finished Goods

4 Work in Progress

5 Cash in Bank6 Festival Advance7 Permanent Assets

8 Advances9. Fixed Depositl0 Accrued interest on FDR

487837

16144670

ll5328981535

799000

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UNIVERSITY OT DELIIIIIAI,I,S AND IIOSTEI,S

INCOME AND EXPI'NDUURT' ACCOI]NI'FORII]TIII YflAR IINDI'D 3IS'I MARCI'I 2OI'I

i\rnount in (

Particulars Current Year Frevious Y'ear

(A) Income

Grants/Subsidies

Fees/S ubscriptions

Income frorn Sales/Services

Interest Earned

Other lncorne

947 r4348

539488 r6

r 8888402

7'790405

10077679

89 I 96530

380353:5

20238953

53400 l7q244035

'lbtal(A) 1854 I 96s0 16205,1860

(B) Expenditure

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Depreciation

94270250

-s6 r80354

9557

7 1537,5.-l

86925971

43680840

5539

70..16189

'lbtal(B) r576t3915 1376585,15

Ercess of lncome over Expentliture/(Erpenditure over lncorne) (.'\-B) 27805735 243963 r 5

Balance being Surplus /(Deficit) carried to Capital liund 27805735 243963 I 5

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Separate Audit Report of the comptroller and Autritor General of India on theAccounts of university of Derii for the y*o. *"a"a 31 March 2014we have audited the attached Balance Sheet of University of Delhi as at 3 I March 2014,Income & Expenditure Account and Receipts & Payment" a"iornt fbr the yoar e.ded on thatdate'under Section 19 (2) of theconiptroller & Aucliior General,s (Duties. powers & conditionsof Service) Act, lgT l read with Secrion 39(1.) of the o.frri ririr"rsityAct, 1922. Thesefinancialstatements include the accounts of University of Delhi, U,iversity press, Halls ancl Hostels andl2 Maintained Institutions of these ac.ounts

"r rz i^tlt,;;;;;'*"." a,dited by,s. Approvectaccottnts of Deshbandhucollege were received only on z-lz-zoiianclauclit finding on its accountscor"rld not be included in this report These financial statements are the responsibility of theManagement of university of Deihi. our responsibility is to express an opinion on these financialstatements based on our auclit.

2' This Separate Audit Reporl contains the comments of the comptroller & Auclitor Generalof India (cAG) on the accottnting treatm*t ""tt;l;1.*".1'il""rassification, conformity withthe best accounting ptactices, accounting standards and dislclosure norms, etc. Audit observationson financial transactionsrvith regard to Jomplianc. *ifll flr" ia*,-Rules & Regulations (proprietyand Regularity) and efficiency-cum-performance aspects. etc., if any, are reported throLrghInspection Report/CAG,s Audit Reporls separately.'--r

---v' vrv''

3' we have conducted onr audit in accordance with aucliting standards generally accepted inIndia' These standards re.Quire that r've plan ancl perform the auiit to obtain reasonable assllranceaboutwhetherthe financiatstatemen,.'r." i.." i.o..m';;;;;,J,',i,rour"n ents. An audit ineludesexamining, on a test basis, evicrer.., ,-pp"nrrg irr" ,rr"rri; lr, discrosure in the financiarstatements' An audit also includet utr"riing ti. u."o,,,rting frin"ipl"s usecl ancl significantestimates made by management, as well as evaluating the iverall presentation of financialstatements. we berieve that our audit provid., u ,"uronibre basis for our opinion.4. Based on our audit, we report that:

i' we have obtained all the information and explanations, except those mentionecl in thisrepoft' wlrich to the best of our knowledge ura urli*i*rre necessary for the purposeof our audit.ii' 'The Balance Sheet, Iheome & Expenditure and R".rlpts & payments Account clealtwith by this report have been drawn up in the format prescribecl by the Government ofIndia, Ministry of Finance.iii. In our opinion, proper books of accotrnts and

maintained by the University of Delhi in so far assuch books.

iv. . We fufther reporl that:_

4.. Balance Sheet

A.1 Liabitities

other relevant records have beenit appears fiom our examination of

(33)

A.1.1 Earmarked/Endowment Fund (Schedule-2)-Rs' 1278'12 crore

TlrerewereclifferencesintlreclosingbalancesofEarmarliect/EnctolvmentFundandCash Boo[< as detailed below' (Amt. in

The difference need reconciliation'

B. Hatts & Hostels'Accounts

P.G. Men's Flostel

UniversityofDelhireceivedgrants-in-aidofRs'437.74crore(otttofwlrichRs.l04.crore were received in March 20 l4) from t* il::::q :f}n':^1t^tT:t:Pff::t#il tIJu:[J,"fi[:ili'Ji[]1il:xili;;;il: F 2o'.:A rt rracr an opening barance of Rs (-) 0 e

crore and generated its own receipts :t *t^l-li:::i:': ,:*::j:i"l amount of Rs' 540'l

casl.r boo[< of p.G. Men,s hostelhas not been providect-to audit. In the absence of wl

Receipts and PaymentsAccounts and Incom""Ie*ptnaiture forthe year2013-2014 could

M ai ntai nD#;ff,H;:;';ffi ?;;i;;il il*,; paft or the u n ive rs itv acco rdin g to its St

The Maintainecl tnstituiion, *"r" mainty finanlecl by gra.ts from UGc for maintenance ptl

be verified in audit'

C . Grants-in-aid

::;:,ilril;;;;r. iisso crore leaving a batance of Rs. 2 t.27 crore'!

Part-II

Maintainetl Institutions

1. IntroductorY

During 20t3-t4,the Universitv of Delhi n:1 l:.l"jll'l':]:::ll;::[ffiJ;fJ[,li:

Name of A/c /BankA/cNo.

Fel lowshiP/Scho tarshiP

Accotmts -C)ther Bodies ScholarshiP

29870',7'7.6924.tw

992.91.744Research Projects -

Research Scheme Account

298650(-)3.06,520

Other Earmarkqd -

NationalSeryice Scheme224,81,335

(34)

and for specific schernes/projects. The Institutions u'ere parlly financecl by the {Jniversity ofDelhiand parlly b1,the Union Gor ernment (IIinistrl'of Health and Family Welfare or Ministry ofAgriculture) and UGC. Other sources e-,f receipts of these institutions wers fees realised from

str"rdents. rent olthe bLritdings. r-e.-eipt. tiom auxiliary services. etc. The (Jniversity rvas ntaintaining

the follorr int l r Incli:::::.'i..

(i) Rarn Lal .{t:.,':,: t ..'iiege

(ii) Arr rL,i:.::i.: { ..ege t formerly known as Ram Lal Anand College (Evening)

ririi Di., S::.-::'- ,iege

l-' . ., :::-. -;r t urllege (Evening)

. '.:.r.:r.i.l Hottse

. i. rir ersity, College of Medical Sciences

t r ii,1 Deshbandhu College

1r iii) Ramanujan College

(x) Schoolof Open Learning

(x) KiroriMalCollege

(xi) Vallabhbhai PateI Chest Institute

(xii) Agricultural Economics Research Centre

(xiii) College of Vocational Studies

Z. Comment on Accounts

A. Non-provision for pension, gratrrity and leave encashment

(i) As per the Significant Accounting Policy of Agricultural Economics Research Centre

the retirernent benefits are provided on actuaI paid up basis. This accounting policy is incontravention of Accounting Standard 15 issued by the ICAI and Uniform Format of Accounts.

(iD Similarly School of Open Learning, Ramanujan College. College of Vocational Studies.

Dyal Singh College (Evening), Dyal Singh College (Day). Kirori Mal College. Miranda House

and Ram LalAnand College (Day) had neither disclosed any Accotu'tting Policy nor made any

provision for liability towards gratuity, pension and leave encashment of employees as per actuarial

valuation rvhich is not in accordance rvith the uniform format of accounts and AS- I 5.

3. Agrictrltural Economics Research Centre.

A. Balance Sheet

Liabilities

Current Liabilities antl Provisions (Schetlule 7)-Rs. 2,6,170

Liabilities & Assets of New Pension Scheme amounting to Rs. 4.89 lakh have not been

shown in the accounts resulting in understaternent of Current Liabitities and Current assets by

Rs. 4.89 lakh.

(35)

A.l.lCurrentLiatritities&Provisions(Scheclule-7).R.s.1.40crore

(i) The above includes interest income of Rs' 3 5 '5 8 lakh on investments of security Account

This amount should UJ rf,o*n as income in the Income and Expenditure Account as this is nol

refundable. This lias resultecl in unclerstat"*ent of income with conseqilent understatement o:

Capital Fund and overstatement of Current iiabitities & Provisions by R's' 35 '58 lakh'

A.Z Assets

^,2.1 Current Assets, Loans, Advances etc. (Schedule. ll)-Rs. 3.45 crore

Accnred interest of Rs. 42.59lakhon the investments of Rs' l0'00 crore (schedule 10) has no:

been shown in the accottnts resulting in ,',na""tutement of current Assets and capital Fund b}

Rs. 42,59 lalih.

5. DYal Singh College (DaY)

A.l Fixetl Assets (Schedule 8) Rs' l'48 crore

B. ReceiPts and PaYmentS Account

IntheReceipts&PaynrentsAccounttheClosingbankbalance.hasbeenshowna.Rs.18,88,216.30 whereas in the Balance Sheet -current Assets ' the bank balance has beer'

shown as Rs.22,g6,311.31. The difference "inr.3,98'095.01 is due to non-inclusion of the

transactions of Earmarked/Endowment FunJ in the Receipts & Payments Account' This ha-'

resulted in understatement of Receipts top"ning talance of ,Earmarked/Endowment

Funds

Rs" 3,g4,750.01 and interest income of EarmarkedTEndo*ment Funds Rs' 13'345) and Payments

(closing balance of Earmarhecl/Endowment Funds ) by Rs' 3'98'095'0 i '

4. -- Dayal Singh College (Evening)

A. Balance Sheet

A.l Liabilities

current Assets, Loans & Advances etc.(schedule 11) Rs. 65'55 crore

The amount of sec*rity deposit of Rs. 3.69 lakh paid by the colleg'e towards electricit-r

ThecollegereceivedgrantofRs.l32g'00lakhduringtheyears200B-09to20ll-l]uncleroBCexpansionprogramme.outofthisamount,*':,]:11|"klrwasincurredonpurclraseof fixecl assets such a9 computers, electrical appliances, equipm.ents, furniture and fixtures anc

library books during the yearsz0 12- I 3 to ZOii-t+ ' But the value of these assets has not been

capitalisecl rvhich has ,"rit*,l in understaten'r'ent of pixed Assets and overstatement of Expenditure

to that extent.

Similarly, capital expendittre on construction of building amounting to Rs' 43 5 '48 lakh

has neither been shown as advances nor as work-in progress resLrlting in understatment of

Assets and capital Fund by Rs, 435,4g rakh. The fact has n"itl.,"r been disclosed in the Notes on

Accottnts.

L.2

(30

connection has not been shown ttncler the current Assets (Schedule I I ) resulting in unclerstatmentof Current Assets & Capital Fund b_r Rs. j.69 lakh.

6. Kirori Mal Coilege

4.1.1 currenr Liabirities and provisions (Scherrure_7) _ Rs. g.10.60 lakhUnspent brlance c'igt'ant amounting to Rs. 907.45 lakh (plan: Rs.2g.2g lakh and NonPlan: Rs 8l9 1-lakhtrrhich*asrefunclabletotheUGChasnotbeenshorvnasliabilit,vb,r,the

college Ttris has restrlted in trnclerstatement of current Liabilit,v and oversttrtenrent of corpLrsFr.rnii br .. ri ;tfltount.

\ ' I ': L ':r bir ities fbr ex1;e,ses pa,r able amounting to Rs. 6.68 larrli were not made in tlie acc.rr'ts.Ti:s hls resttlted in understaternent of ctrrrent Llability ona ur",=rn,enrent of corpLrs FLrncl b-vRs. 6.68 lakh. '! vr vwrtrlr'

4.2 Assets

4.2.1 Fixed Assets (Schedule g)_ Rs. 20g.62 lak,h

(a) During the years 2008-0 9 to 201 I - I2, fixecl assers viz. additions to building. libr.ary boohs,firrniture and fixtttres ancl equiprnents rvofth Rs. 1264.73lakh were acquired out ofgrants receiveclunder oBC reservations' Hor'vever, this aclclition of fixed assets hacl not been capitalizecl. Thislrasresultedinttndet-statementofFixetiAssetsbyRs. 1264.T3lahhandCapital Fundbysarnean:ount' This was pointed out Iast year also but no action has been taken by the college.(b) capitalExpenditure of Rs i9.39lakh pertainingto liooks. Furniture& EqLriprnents wassltt'" tt in the accoLtnts as Revenue Expenclitu." r.r,,ltin! in unclerstatement of FixecJ Assets ancl(li,r'l,trs/Capital Funcl both by like amoirnt.

4.2.2 c*rrent Assets-r,o:rn and Acrvances (sch.il)-Rs.r9I9.40 rakhT'he college receiveci an amount of Rs. 150.00 lakh (Rs.75 lal<lr 20 12-13 ancll{s.75 lalih 2013-14)as-UGCNET and paid to Exam Coordinator as aclvance for conducting Net Exams and Educationofficer Exams' These advances were not sholvn in the accolrnts resulting in unilerstatement ofcurrent Assets as

'veil as current Liabirities by Rs. r 50.00 rakh.

B. Income ancl Expentliture Account

8.1 f ncome

B'I.1 Grants/subsidies (schetlure - 13) - Rs. 3439.g7 rakh

The above incluc{es aclvance grant of Rs.692.42lal<h received for the financial year2014-15 ' This has resttlted in overstatement of.lncome ,vith conseiuent overstatenrent of corpusFund and understatement of Crrrrent Liability by like amount. )

c' rncome & Expentriture Account of co*ege r{oster Ir,nclC.l. Income

Q7)

:"fl :::::','#:"":",1,:::ffi ili*ti*,'."-',ffi 3':T'*:Jffi :?3(i) The above includes advance

"tlt'"J"ll#;il;;seqtteutoverstatemen)'o , o-, s rni' n" *'l:';,oJi;f::1ffi;1ffi tii.'-'rno..ntir',nO unA ttnderstaten

Vattabhbhai Patel Chest Institute 1l

A. Balance Sheet

A.1 Assets

A.1.1. Fixed Assets , .'rqc caoital in nature has been o?"\*:"1:'?::[

Expenditure of Rs 6 46 rakh wI:c':;i:'-"JI"$illJi'llli';apitar Ftrnd bv

or r., ""'ul""*p e n clittue re s trlt i n g i n tt n cle rs

ets 'Rs. 2 crore of EalmaA'1'2

::ilI ::::: "l R'- i;.'1 i?l'T on rixed o'p"lll-lriii'"i."*'"*ent or c'

e "

o o * nl ni r t t *, :lj*i::il;^I il "T

jj;"":ilJ' #'Jl5 il' i ;iil " -

Assets and Liabilttt€S-Eat t*'""--

taldl'

Ram Lat Anancl.College (DaY)

A. Balance Sheet . r -^-.-innG (schetlure 7) - Rs' 154'20 lakh'

A.l currentr,iabitities andProvsions

(Sc f:.;1";,J[11:Hl?];,d,#i

A' 1 r**t***fu["i:*!.,11il**:::**".U:*::lTffi --- .,,^1-ar,rnstitutions(Mls) . ,.+Lacrverstatement

oI uut p"' nstitutions (MIs)

.,,r.;"1. these iGrants in aid and other receipts of Maintaintu'u*oun,.o

," lr .:ll;loo",i:Ir5i:::[::t] -

1f{*;l*f;*ffifit$;*";; ;n'}ffi ''at

the notice of the vtce--^".'^," -. ,k- R^[ar1ce Sl-reet, lncor

***]:ffi :[;tJtH,',1ikt53;1ii:^x'Ji"'"f;"mr*$xlii'i]i1;lliliExpenditure A.:"^:::"""" Ntrv'r'" - '

,. - +^ ,rre exolanation given to u?r$::r:T'i:::Htri**ul*i* l*#1;{$f''t,'.,;

[fi*fi******'***iiffi(38)

a' In so far as it relates to the Balance Sheet of the state of affairs of the University of Delhi as at jlMarch2}l4;and,

b' In so far as it relates to the In'on1e and Expendittire Accorir.rt of the surplus for the year e,clecl o, thatdate.

For and on behalfofth

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renr a i n i n g 8 ;;; #'|ffiil Lil,_l:,Hi:*t*:: :: t 3 _ t 4 m,rtrr e i nrerna r a ud ir o r

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r proper follow-up action was nof talcrstatutory auclir were ";;,-::l l-t.tal(en 1o get the audit ob. Jl" university .::T: ,,# 'i""" zoo:-lq ;;:,.::r?;;:'""' settred as 58 paras orThe year-wir. b,=ut _rp of this ,nroun,u.l",'o1e ls Amount R,year 1975_76 ont,n i ts o *h e,,,

" J, i1.1 1,i,

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lrorn various departments/

o Adequate conrror;:'",,::*: 'n"j" debts have ;;; ffi;;":t1 1n

collecting the revenues oroy o ii *i# ;j ff,:: l[ ff #l;ffi :t'l the Mainrai ;[ffi;::il:::::]:ilaccounts on time,prescri becr by o u.

rr' *' ,J#;:f,;ff1'il'ffi1iti'ffi 1'o' ""'0,,, u",r'll"?,n,,,,rounts as conrpared to dates

Autlited uptu81n.!or anrnaEJGG*lRamantUan C.ollege

S"l.o,t ot'Olr.n t_"r,, d- ---gA."",.rl,r Cril"g.

2A12.-13

2011_12

College of Vocurio*ErrG2011_12nuyut singn cJGilEuJIt20t1_12

2012-t3vutt,ot,t t,ui poilIiltlililil2012-13Deshbandhu C"f f"g"2012-13Dyat Singh Coil"g" 6;;

Mirancla House201t-12KiroriMalColle

Ranr LalAnancl College (Day)2012- 13 (Report ,uo. o*ait"d;

(4t)\

nut" of Submission of Account

M.I/College 10.7.l4

29.10.14

nurn t-ut Anand C (Eventn

,rllrbhbh"t P^1"1 9!gl Intthre

GffirteggGvenins) 03.9.l4

Anoroved accotlnts re

02'12't4EFeandhu College

Dq-l St.,gh College (Morning)22.10.t4

R,'ml-"ilt,uiTffi A-'alege(DaY)

3.

'

ge (DaY)' Mirantla House

' #;H;;;i of open Learning ^ion,ere in areas seen by audit'

. lil:"::,1'l':::'ff:'T:1Hi.:'li:adequate in areas seen bv audit

:"fi,::,,,1n:-1,Ii:i':ll"':"J'?"J'[vehiclesandplantanl jilt"Ili'l';illi::;

concructed au,ing['"1.,''io i:-'* I1,';:1t"",l3tii:|i3,'.tiffi,,i" -+r cottrd not

in the absen"t ot *r-r'itillhe figules *ltru,rO under jurisdia'on'oiuniversity of Delhi'

il.u.,',il' rhe certificale in respect:l ffiJ;iiJi'.ol-Ji'.B*T,T#,lll*Titi*ulrl*m'::1""""+l;Ts-"'l'.rls:'#,H:'1"'f l:HI' ilt*;;-& Fi*tut" and comPtrter and:

. IiruU n.$,:,**] :i:;fm#T^:"::Ttieted the phvsicar verincation upto

3I.03.2014'

Maintainedlnstitutionslh:n:lt]:?ofphysicalverif,rcationofassetsandbooksandpublicatior.r f

" fll"irri^i'"d tnstiiutions is as follows:-

(42)

1

-:..''id--

Sr. No. Ill: ,r rFM,i,t,i,;tnstitu fions rty.i"or@

F i-:I lrooks &?ublication

1 Ram LalAnunffiil2012_132. p"ffiffi

rr,-UIlIVerc;fr/ /-^,t

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2011_12J. March2014

-

2013_t4Had not b*r-conducted sincemception

4.

o . -r -V,LEE uI lVledlcalDcrence.s )- tq

IL7.

College orvo"rtlllifzvtJ-14

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Lrul(iSlc: 2013_14

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tncludingstationery.,oi" ilrir.];',?"t"0

theirphvsical verificarion

5. Regularity ,, ,"rl_", of sro+,.+^__- , ' -'"'- t r 'v) 'zu t4 and no significant criscrepancy

r As 0". u""o.o'ment of statutory tlues

outstandingrl:TrTr::ifrents over six months in respe* of sratutory crues wereMaintained Institutions

College of Vocational Studieso As per accounls. Rs 6 -11 t^r.t ,,

cess Rs. r,o, ,ru,rlt,. -6'37 lakh(lncome

on : r Ma."rr " r:;;;!in

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UtUI'g'IRSiTY FRESS

BALANCE SHEET AS AT 31st MARCH 2015

l-/ {

FT.!NDS & LIABILITIES CURRENT YEAR PREVIOUS YEAR

1. Capital

2. Current l-iabilities :

(a) Deduction from Salary Bills

(b) Bills Payable(c) Advance for work to be done(d) lnter Bank Transfer(e) Loan from UFD(f) Earnest MoneY

R.upees4,046,372.00

942,058.003,565,340.00

130,000.0017,395,492.0010,000,000.00

50,500.00

Rupees588,371.00

898,010.001,124,322.00

130,000.0017,395,492.00

55,500"00

TOTAL 36,n29,762.00 20,191,695.00

ASSETS CURRENT YEAR PREVIOUS YEAR

1. IVachinery, Furniture & Equipments

2. Amount Receivable3. Stock In Hand(a) Raw Material(b) Finished Goods4. Work ln Progress5. Cash in Bank6" Festival Advance7. Permanent AssetsB" Advances

Rupees392,307.00

25,708,'i19.00

811,364.0025,405.00

1,277,0A0.007,730,739.00

. 4,400.001,000.00

179,428.00

Rupees487,837.04

16,144,67A.00

1 ,1 53,289.0081,535.00

799,000.001,364,664.00

1,700.001,000.00

158,000.00

TOTAL 36,129,762.00 20,191,695.00

r',-

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Separate Audit Report of the Comptnoller and Auditor General of India on the Accounts ofUniversity of Delhi for the year ended 31 March 20L5

We have audited the attached Balance Sheet of University of Deihi as at 31 March 201'5,

Income & Expenditure Account and Receipts & Payments Account for the year ended on that

date under Section 19(2) of the Comptroller & Auditor General's (Duties, Powers & Conditions

of Service) Act, 1g71 read with section 39(1) of the Delhi university Act No. vIII of 1922.

These financial statements include the accounts of University of Delhi, University Press, Halls

and Hostels and 13 Maintained Institutions. These financial statements are the responsibility ofthe Management of University of Delhi. Our responsibility is to express arl opinion on these

financial statements based on our audit.

Z. This Separate Audit Report contains the comments of the Comptroller & Auditor General

of India (CAGi on the accounting treatment only with regard to classification, conformity with

the best accounting practices, accounting standards and disclosure no[ns, etc. Audit

observations on financial transactions with regard to compliance with the Law, Rules &Regulations (pr.opriety and Regularity) and efficiency-cum-performance aspects, etc-, if any, are

,"por"d through Inspection Report/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. An audit includes

examining, on a test basis, evidences supporting the amounts and disclosure in the financial

statements. An audit also includ.. u.r"rrirrg tf,e 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.


i. We have obtained all the information and explanations subject to matter reported in SAR

rvhich to the best of our knowledge anrl belief were necessary for the purpose of our audit,

ii. The Balance Sheet, trncome & Expenditure and Receipts & Payments Account dealt with

by this report have been drawn up in the fonnat prescribed by the Government of India, Ministry

of Human Resource DeveloPment'

iii. ln our opinion, proper books of accounts and other relevant records have been

maintained by th" univeisity of Deihi in so far as it appears from our exarnination of such

books.

iv. We further rePort that:-

A. Balance SheetA.1 Assets

current Assets, Loans, Advances (Schedule 7) - Rs. 1,027.45 crore

As per bank certihcate of Contractor Security Deposit Account (l{o. 10043546400) of

South Campus, accrued Interest was Rs. 0.45 lakh whereas in'the accounts it was shown as Rs'

Z.jB lakh.This resulted in overstaternent of Current Assets and Capital Fund by Rs. 2-33 lakh.

t1

ut/utra)Qatl.Ja'(-l{( L, lLr A a (r a' u 0 {' \}

B. General

Bank Reconciliation

The position of Banl$ Reconciliation Statements of the 20 ba* accounts of University ofDelhi as on 31't March 2015 is given in Annexure 1'

It can be seen from the annexrnre that an amount of Rs. 12.45 crote represents amount

debited by bank but not taken in cash book. This needs to be examined further and reconciled.

Simiiarly, an amount of Rs. 3.12 crore represents amount credited by bank but not taken

in cash book. Thus, amount of Rs. 3.12 ciote remained out of accounts'

An amount of Rs. 1.87 crore has been shown as cheques deposited in bank but not

credited by bank. These cases need investigation'

Similarly, an amognt of Rs. 53.96 lakh represents cheques issued but not encashed

ranging from January 2011 to December 2014. These cheques have now become time barred but

irave not been taken in the cash book and shown as liability.

Similarly Direct enkies of Rs. 9.28 crore found in cash book, but it was not found in

Bank Statement.

Due to non-reconciliation of these bank accounts audit could not verify the correctness of

these 20 bank accounts. Therefore, proper action needs to be taken at the earliest to reconcile the

same.

8.2 No provision was

University.

made on retirement benefits as per actuarial valuation by the

C. Halls & Hostels Aceounts

C.l Balance Sheet

C.1.1 Liabilities, Current Liabilities and provisions (Schedule 7)-Rs. L0.74 lakh -Aravali P.G. Ilostel

(South CamPus)

The above include an amount of Rs. 3.61 iakh realised from students on account of,,Hostel Development Fund". As the arnount is non-reflrndable, the same should have been

eiiher shown as 'Income' in ihe Inccme and Expenditure Account or under Earmarked Funds

instead of liabiiitY.

C.1.2 Assets

Fixed Assets-Rs. 2.52 crore

Out of ZZ Halls & Hostels, 4 hostels had charged less _ depreciation on fixed assets

amounting to Rs. 6.55 lakh instead of charging Rs. 9.84 lakh at the rates prescribed in lncome

Tax Act,lgot.fhi, resulted in understatement of Fixed Assets/Capital Fund and overstatement

of Expenditure bY Rs. 3.29 iakh'

International Student House for Women has charged excess depreciation amounting to

Rs.4,703.

fs

a)a/atl('11a a, (_t L/ a (t At r. 0 i/ \b

D. Halls & Hostels are not following the format of accounts prescribed for educational

institutes.

E. Grant-in-aid

University of Delhi received grants-in-aid of Rs. 457.98 crore (out of which Rs. 107.81

crore were received in March 2015) from the Ministry of Human Resource Development through

University Grant Commission during the year 2014-15. It had an opening balance of Pis.21.27

crore andgenerated its own receipts of Rs. 102.97 crore. Out of total amount of Rs' 582"22 crore,

it utilized F.:s. 527 .42 crore leaving a batrance of Rs. 54.80 crore'

Part-IlMaintained Institutions

A. Introductory

During ZOI4-15, the University of Delhi had 13 institutions (hereinafter referred to as

Maintained Institutions), which formed an integral part of the University according to itsStatutes. The Maintained Institutions were mainly financed by grants from UGC for

maintenance purposes and for specific schemes/projects. The Institutions were partly financed

by the Univeisity of Delhi and partly by the Union Government (Ministry of Health and Family

Welfare or Ministry of Agriculture) and UGC. Other sources of receipts of these institutions

were fees realised from students, rent of the buildings, receipts from auxiliary services, etc. The

IJniversity was maintaining the following 13 Institutions:

(0 Ram Lal Anand College (DaY)

(ii) Aryabhatta Coilege (formerly known as Ram Lal Anand College (Evening)

(iii) Dyal Singh College (Morning)

(i") Dyal Singh College (Evening)

(") Miranda House

(ui) University College of Medical Sciences

(vii) DeshbandhuCollege

(viii) RamanujanCollege

(ix) School of OPen Learning

(x) Kilori Mal College

(x0 Vallabhbhai Patel Chest lnstitute

(xii) Agricultural Economics Research Centre


B. Comment on Accounts

Non-provision for pension, gratuity and leave encashment

(i) As per the Significant Accounting Policy of Agricultural Economics Research Centre &

Deshbandhu CollegJ the retirement benefits are provided on actual paid up basis' This

{1

rUetUrUa'Qa'a'a{.taa rlal./{

accounting policy is in contravention of Accounting Standard 15 issued by the ICAI and

Uniform Format of Accounts.

(ii) Similarly School of Open Learning, Ramanujan College, College of Vocational Studies,

Dyal Singh Coiege (Evening), Dyai Singh College (Da$, Kirori Mal Coliege, Miranda House,

University College of Medical Sciences and Ram Lal Anand College (Da, had neither

disclosod any Accounting Policy nor made any provision for liability towards gratuity, pension

and leave encashment of employees a.s per actuarial valuation which is not in accordance with

the lJniform Format of Accounts and AS-15.

1. Agricultural Economics Research Centre

A. Balance Sheet

A.1 Liabilities

Current Liabilities and Provisions (Schedule 3)-Rs' 55,538

The above does not include unutilised plan grant of Rs. 35.39 lakh resulting in

understatement of Current Liabilities and overstatement of Corpus/Capital Fund by Rs. 35.39

lakh.

B. Receipts and PaYments Account

ln the Receipts & Payments Account the closing bank balance has been shown as

Rs. 0.33 lakh whereas in the Balance Sheet *Cr-rrent Assets, the bank balance has been shown as

Rs.13.19 lakh. The difference of Rs. 12.86lak}- is due to non-inclusion of the transactions of

Earmarked,/Endowment Fund in the Receipts & Payments Accounts. This ha^s resulted in

understatement of Receipts (opening balance of Earmarked/Endowment Funds Rs. 3.98 lakh,

income from investment r"uA. from funds Rs. 8.52 lakh and interest income of

Earmarked.IEndowment Funds Rs.0.36 lakh) and Payrnents (closing balance of

Earmarked/Endowment Funds) by Rs' 12'86 lakh'

2" College of Vocational Studies

A. Balance Sheet

A.1 Liabilities

current Liabilities an<I Provisions (schedule 7)-Rs. 18.23 crore

The above do not include unspent grant-in-aid of Rs. 15.10 crore resulting

understatement of Current Liabilities & Provision and overstatement of Corpus/Capital Fund

Rs. 15.10 crore"

L.2 Assets

Fixed Assets (Schedule 8)-Rs' 1'76 crore

Out of Rs. 53l.O01akh released by Delhi University as non-recurring grant for expansion

of infiastructure relating to OBC reservation during September 2008 to October 2011, the School

incurred an expenditurJ of Rs. 81.64 lakh during 2Ol4-15 flor construction of double story pre-

fabricated struit,re for additional class-rooms. The expenditure has been shown under schedule-

7 Uy ,"ar";ng 'Building Fund Grant (oBC)' instead of showing it in Schedule-8 under the head

1L/ 1) \,

1n

by

6a

t auoa,oa'o a oa- CaOOo<ra,tt,

,,B-Capital works in-progress". This has resulted in understatement of Fixed Assets- works in

progress and understatement of capital Fund by Rs. 81.64 lakh.

B. General

8.L The college received grants-in-aid of Rs. t849.49lakh from UGC under Maintenance

Grants whereas it had shown-Rs. 1849.64lakh in Schedule-l3" Necessary correction in this

regard may be carried in Schedule 13'

8"2 The coilege received grants-in-aid of Rs. 284'84lakh from UGC under OBC Grant

whereas it had ,rro* Rs. 2g4.6q rakh in sche<1u1e-13. Necessary correction in this regard may

be carried out in Schedule 13.

8.3 The opening balance and closing balance of Student Society A/c (canara Bank s'B' A/c

No. 17153) wherein Rs. 202.86 lakh and Rs" 369.13 lakh respectively were lying has not been

shown in the Receipt and Payment Accounts'

8.4 The opening and ciosing balance of Security Nc (CanataBank s'B' A/c No' 17154) Rs'

5.92 l*h and Rs. ArtZ t"rrniespectively has not been shown in the Receipt and Paymeot

Acoounts.

B.5 The unspent grant of Rs. 6g2.941akh for the year 2ol3-14 which was refirndable to UGC

had been carried forward in the year 2i,14-15. Th; permission to carry forward the unspent

balanceofgrantfrompreviousyearhasnotbeenfumishedtoaudit.

8.6 Scrutiny of banks reconciliation statements as on 31st rnarch 2015 revealed the following

irregularities:-

In cases where the CfequesiDD have been issued and not presented for paynent & have

become time-barred, should be written back & shown as liability in the Accounts'

In cases where cheques have been deposited in bank but' credit, ":. gi":1ly bank and

amount debited by bank ,"Ld to be investigated & pursued with the banks to prevent chances of

lraud & misaPProPriation'

(Rs.In lakh)

Name of Saving BankAccoqg!St"a""t Socities - A/c No' - 17153

Aplil2012 to December201,4

Ct "q* tt*ta but not Presented for

October 2014Ch"q""/DD d.eosited but not credited

into account.Iuly 2A09 to October7014

De.bited bY Bank

Savine BeuklJc No. -17149Iune 2012 to December

2014Ch"q* ttt*d but not Presented for

November 2009

March 2013Debited bY bank

March 20ll to

December 2014eG*"r, *n*-ed but not credited

at

OU(.Jut-)lJtu1,rolf,(. 1tl a., ( aJll

Kirori Mal College

Balance Sheet

Assets

Fixed Assets (Schedule-4)-Rs. 2.50 crore

During the years 2008-09 to 20ll-12, frued assets viz. additions to building, librarybooks, fumiture and fixtures and equipments worth Fis. 1264.73lakh were acquired out of grants

received under OBC reservations. However, this addition of fixed assets had not been

capitalized. This has resulted in under-statement of Fixed Assets by Rs. L264.73 iakh and CapitalFund by same amount. This was pointed out repeatedly frorn the 201 t-12 year but no action has

been taken by the college.

B. Balance sheet of College Hostel Fund

8.1 l-iabilities

Current Liabilities & Provision (Schedule 3)- Rs. 17-89lakh

The above do not include unspent grant-in-aid of Rs. 40.19 lakh resulting

understatement of Current Liabilities & Provision and overstatement of Corpus/Capital Fund

Rs. 40.19lakh.

8.2 Assets

Fixed Assets (Schedule-4)

The hostel has various fixed assets like fuiniture & fixtures, kitchen equipments and

utensils, computer/laptop and LCD and office equipments which were not shown in the accounts.

This has resulted in understatement of Assets and Capital Fund both by that amount. (Amount

could not be furnished by the Hostel.) This was pointed out repeatedly from the 2012^13 year but

no action has been taken by the college.

C" General

In schedule 3 Current Liabilities and Provision an atnount of Rs.150 lakh received as

advance for UGC-NET exam and paid to Exam Coordinator in the year 2012-13 aa'Ld 2013-14

has been depicted as liabilities but this amount has not been settled so far-

4. R.ann La[ Anand Coilege @aY)

A. Baiance Sheet

A.1 Liabilities

current Liabilities and Provisions (schedule 3) - Rs. 1.25 crore

The above do not inciude unutilised Non-Plan grant of Rs. 724.36 lakh resulting in

understatement of Current Liabilities and overstatement of Corpus/Capital Fund by the same

amount.

L) tt

3.

A.

A.1

inby

€t-

IFixed Assets (Schedule-4)-Rs. 88.56 lakh

The above do not include assets purchased amounting to Rs. 7.28 lal$ during the year2014-1s.This resulted in understatement of Fixed Assets and Capital Fund by the same amount.

5. {Jniversity College of Medical Science

A. Balance Sheet

A"1 Liabilities

A.1.1 Sponsored Projects (Schedule 3A)-Rs. 3.L6 crore

I.he above inciude minus balance oi R.s"2.97 iakh in respect of Ministry of ExternalAffairs for Training Prograrnme (South Afriean Students-Research Ce11). This has resulted inunderstatement of Sponsored Project and Current Assets by Rs. 2.97 lal<h.

A.1.2 Current Liabilities & Provisions (Schedule 3)- Rs. 57.44lal<h

The above does not include unutilised grants of Rs. 3399.85lakh (Plan: Rs.2687.65 lakh,Non-Plan: Rs. 478.12lakh and OBC: Rs. 233.48 lakh) resulting in understatement of CurrentLiabilities and overstatement of Capital Fund by the same amount"

B. General

8.1. Difference in bank balances (Hostel Maintenance Account)

Ther:e were differences in opening and ciosing balance of hostel maintenance account as

given below:-

(In Rupees)

Opening balance as

on 01.04.14Closing balance as

on 31.3.15

As oer alnual accounts 1.02,27.952.00 1,01,99,420.00

As per cash book 1.03,51,86i.97 1,04,79,807.57

Diflerence t.n.949.97 2,80,387.51

Due to difference in balances the authenticity of these balances could not be verified inaudit.

It was also observed that the closing balances of cash books were written with pencil onlyand were not certified by the competent authority.

8.2 Bank Reconciliation Statement

As per Bank Reconciliation Statement of bank account no" 3009101051010 (Hostel

Maintenance Account), cheques amounting to Rs. 1.72 lakh pertaining to December 2009 to

Septenrber 2Ol4 have become time-barred- This should be retumed back and shown as liabilitiesin the accounts. Furlher cheques/cash worlh Rs. 76258 deposited during October 1988 to

October 2013 were not credited by bank. Steps rnay be taken to rectify these deficiencies in the

bank reconciiiation.

{3

-\lUllrtLtltLl. lL( Lt( <'L, ltaJ? lt1)arUtrD

5.

A.

4.1

Dyal Singh College (Morning)

Balance Sheet

Liabilities

A.1.1 Current Liabilities & Provision

The above do not include unutilised Maintenance grant of Rs. 899.64 lakh. This has

resulted in understatement of Current Liabilities & Provisions and overstatement of Capital Fund

by Rs" 899.64 lakh.

4.2 Assets

A.2.1 Fixed Assets (Schedule 8)-Rs" 3603.98 crore

The college had created assets of Rs. 1.30 lakh during 2014-15 out of grant received

under OBC expansion programrne during 2008-09 to 20li-12, but the same had not been

capitafized". This resulted in understatement of Fixed Assets and overstatement of Expenditure byRs. 1.301akh

Similarly capital expenditure on construction of building amounting to Rs.435.48 lakh

has neither been shown as advances nor as work-in progress resulting in understatement ofAssets and Capital Fund by Rs. 435.48 lakh. The fact has not been disclosed in the Notes on

Accounts.

A.2.2. Loans, Advances & Deposits etc. (Schedule 8)-Rs. 0.56 crore

The above do not include security deposit of Rs. 3.69 lakh paid by the college towards

electricity connection. This resulted in understatement of Current Assets as well as Capital Fund

by Rs. 3.69 lakh.

B. General

B.I The figures of GPF and CPF subscription, college contribution of CFF, withdrawals from

GpFiCPF for the year 2014-15 could not be verified fiom the broadsheet as broadsheet had been

maintained till 2013-14 onlY.


There were differences in the balances shown in the books and as per bank certificate in

four accounts as detailed below:-

Amount in Rs.

Account no. Balance as on 31.3.2015

as per BRSBalance as on31.3.2015 as per bankcertificate'

Difference (inRupees)

66013734119 18.7s.44,986.rs 18.64.82.765.00 10.62.221.15

66A13134629 205266.00 2.00,544.00 4,722

s6121004001 4.24.07,020.06 4,24,06,920.06 100

6613134191 3,21,97,261.30 3.22.14,236.30 -2297s

Steps rray be taken to reconcile the above drfferences'

6"lt

t----I-I--r-

, 1-, a) r_

A.1.1

11 L, a-, A, L ? lJ a1 <r 1L, at at Au (, (,

7.

A.

4.1

Miranda House

Balance Sheet

Liabilities

Current Liabilites & Provisions (Schedule 3)- R.s.12.27 crore

The above do not include unutilised Non-Plan grant-in-aid of Rs. 995.l9lakh resulting inunderstatement of Current Liabilities & Provisions and overstatement of Capital Fund by Rs"995"19lakh.

4.2 Assets

A"2"1 Loans, Advanees & Deposits (Schedule 8)-Rs" 5.03 crore

The above includes Rs. 5.14 crore under the head "Advances recoverable from others"but the sarne could not be kaced in trial balance.

B. General

8"1 The College had received a Non Pian grant of Rs. 4789.87 lakh, out of which an amduntof Rs. 382.68 lakh was inadvertently depicted as Plan grant in the accounts and the expenditurervas also booked accordingly. This incorrect depiction has resulted into following disclepanciesin the accounts:

(i) In Schedule 10 Plan grant and Non-Plan grant has been shown as Rs. 490.164407.j,9 lakh whereas it shouid be 107.48 lakh (Rs.i03.75 lakh received during the3.73 lakh of adjustment from Student Fund) and Rs. 4789.87lakh respectively.

(ii) As per Schedule 10 the Plan expenditure is Rs. 258.77 lakh whereas it should be R.s.

34.76 lakh. Nol-Pl an expendihre of Rs. 224.01 lakh was booked under p)an expenditure.

Similarly the Non-Plan expenditure in Schedule 10 has been taken as R.s" 362A.51lakh whereas

the correct figure is Rs. 3844.52 iakh.

(iii) There should be unspent balance of Plan grant as Rs. 718.38 lakh and Non-Plan grant

unspent balance should be Rs. 995.19lakh. Thus overall unspent grant balance is Rs. \113.57

lakh. Rectification must be carried out in unspent balances of respective grants in Schedule 10 &Schedule 3C.

(ir) As furnished to audit par[, the opening balance of Non-Plan gratrt as on ii4i2014 is Rs.

49"E4 lakh but the same has not been taken in Schedule 10.

B.Z As per Income and Expenditure account there was a surplus of Rs. 12.A7 cr*re out ofrvhich Rs. 4.31 crore has been transferred to Building Fund (unutiiized Plan grant)" However the

addition to unutilized plan grant has been done only for Rs. 3"68 crore. The difference of Rs"

0.63 crore needs to be clarified/rectified.

8.3 In lncome and Expenditure Accourt the entire grant received during the year has been

taken whereas only the revenue grant i.e grant-in-aid utilised for revenue expenditure shouid

have been taken. Incorrect exhitrition resulted in excess exhrbition of griurilsurplus of F(s. 21.37

lakh in ihe Income & Expenditure Account-

lakh and Rs.year and R-s.

Cg

(| t, U rl, U U It U 1,, w O Q a' u at 1t ar lt 1r' 1' 1't i' (r b

8. School of OPen Learning

A.1 General

As per Significant Accounting Policy No. 6, the income and expenditure of

earmarted/endowment funds are accounted on cash basis. It is however, observed that the

income on investments has been accounted on accrued basis. Thus, accounting policy needs to

be modified accordinglY

A2 The SOL is maintaining four bank accounts for various earmarked/endowment funds.

Scrutiny of cash books revealed differences between the bank balance as on 3 1 '03.201 5 shown in

annual account as well as in sash books. The details are given below:

Audit obseryed that the differences were due to amount receivable from main account but

not transferred as of 31 March 2015 in the respective cash books. The closing balances of bank

accounts should be shown as per cash books in arrnual accounts and the amount

."""i*ur+ayable should be depicted only in the bank reconciliation statement'

g. Vatlabhbhai Patel Chest Institute

A. Balance Sheet

A.i Assets

A.1.1 Fixed Assets (Schedule 4)

was revenue in nature has been

overstatement of Fixed Assets &i) Expenditure of Rs. 7.03 lakh paid to DAVP which

booked ln ttre accounts as capital expenditure resulting in

Capital Fund bY Rs. 7.03 lakh'

ii) During the year 2013-14 expenditure of Rs. 6'46 lakh which was capital in nature

been bookea u. ,"r"r* expenditure in the accounts. This was pointed out in the previous

audit reporl but no rectification has been done in the accounts'

hadyear

(In rupees)

S. No. Bank accountno.

Name of earmarkedfund/endowmentfund

Closingbalance as

per cashbook

Closingbalance as

per annualaccount

Difference

1 1085 1301380 Student Aid Fund,

North Campus

2s,83,881 5,A4,846 20,79,035

2 1085 1301404 General AmenitiesFund. North CamPus

75,74,121 16,34,021 59,40,100

J 1 085 1 301448 Library SecuritY,

North Campus

5,44,864 5,43,864 1,000

4. 1 085 1 301 379 Development Fund,

North Campus

1,61,76,953 1,02,36,853 59,40,100

B. General

(:4

' (., a) 1t tlJ lL, 1J 11 1J 1, Lt <J ll <) lU a-, i l, at 1t llJ n (l t

ts.tr Schedule 7 'Other Curent Liabilities' include an amount of R.s. 7.60 lakh shown as

remittance from Non-Plan to Plan. No explanation about the nature of this liability which relatesto year 1990 was given to audit. The audit is therefore not able to veriff the correctness of thisIiability.

8.2 Fixed Assets Register was not maintained in the Fonnat as prescribed in GFR Form 40 as

per rule 190(2) of GFRs. The register did not show the details such as the date of purchase,

particulars ofassets, particular of,suppliers, cost ofassets, location ofassets etc.

10" Dyat Singh Coltege @vening)A. Balance Sheet

A.1 Liabilities

A.1.1 Current Liabilities & Provisions (Schedule - 3)

The above do not include unutilised Non-Plan grant-in-aid of Rs. 169.10 lakh resulting inunderstateinent of Current Liabilities & Provisions and overstatement of Capital Fund by Rs.

169.10lakh.

B. General

B.L During the year college received OBC-grant (Non-Plan) of Rs. 111.98 lakh but the

transactions of OBC grant has not been routed through Incomo & Expenditure account. This has

resulted in understatement of Income & Expenditure by Rs. 70.53Lak}r (grant-in-aid to the extent

utilised for revenue expenditure).

B"Z . Scrutiny of banks reconciliation statements as on 31st march 2015 revealed the following

irregularities:-

sl.No.

Bank account No. Arnount(Rs.)

Feriod since whenoutstanding

1. Collese - A"/c No. 026501000021899Cheque issued but not presented in bank 93.000 l'l .1.2014 to 1 8.9.2014

1 Salary Saving Bank Nc No'02650I 000021900Cheque issued but not presented in bank 1,420 I.lL.20l4 to

31.t2.2014

-) Maintcn ance Account 026501 00002L904

Cheque issued but not presented in bank 74,188 t4.8.2At4 b 2.12.2014

As the above cheques amounting to Rs. 1,68,608 have become time-barred these should

be written back and shown as liabilities in the accounts'

11. Aryabhatta College

A. Balance Sheet

A.1 LiabilitiesA.1.1 Earmarhed/Endowment Funds (Scheduie 2)

Accrued interest of Rs. 91.94 lakh on the investments of Rs. 540.97 lakh of Earmarked

F'und (in Schedule 5) has not been shown in the accounts'

4t

Grua,)atua)eoluluoO( 1.t tu Q 1/ lr 1t 1/ <) L, 1., '.}

Further the college has made investments of Rs. 358.93 lakh from the OBC fund but thesame has not been disclosed as investment in Schedule 5 .It has been shown as cash and balancesin Schedule 7 and Schedule 2"The accrued interest eamed on OBC investment for Rs. 4.34Lalrhwas also not shown in the accounts

The above has resulted in understatement of assets and liabilities of Earmarked Funds byRs. 96.28lakh.

A.t.z Current Liabilities & Provisions (Schedule 3)- Rs.14.88 crore

The above do not include unutilized Non-Plan grant-in-aid of Rs. 532.081akh resulting inunderstatement of Current Liabrlities & Provisions and overstatement of Capital Fund by Rs"

532.08 lakh

B. Income & Expenditure Account

8.1 Income

B.1.1 Grants/Subsidies (Schedule 10) - Rs. 15.1,7 crore

The above do not include plan $ant-in-aid of Rs. 3.86 lakh (lnnovation Project Rs. 1 lakhand Research Project Rs. 2.86 lakh) received during the year. Further the expenditure of Rs. 4:81

lakh incurred out of these grants has not been shown as expenditure in the Income & Expenditure

Account This resulted in understatement of income by Rs. 3.86 lakh and expenditure by Rs. 4.81

lakh during the year 2014-15.

The transactions of these grants should be either routed through fncome & Expenditure

Account or shown in the schedule of Earmarked Funds.

C" Balance Sheet of Provident Fund Account

C.l AssetsThe accrued interest of Rs. 1 15.07 lakh on investment of GPF of Rs. 667 .80 lakh has not

been taken in the accounts. This resulted into understatement of Current Assets and Liabilities by

Rs. 115.07 lakh.

D. General

As per the Schedule 5-Investmenst of Earmarked/Endowment Fund there is investment ofRs. 13,it,700 of Medical Fund but in the Scheduie 2 of Earmarked Funds the liabilities and

assets of lv{edical Fund has beeu shown as }'lL. This needs to be rectified.

L2. Deshbandhu College

A. Balance Sheet

A.1 Liabilities

A.1.1 Current Liabilities & Provisions (scdedule-7)-Rs. L4.31 crore

The above do not include unutilized Non-Plan grant-in-aid of Rs. 686.29lakh resulting in

understatement of Current Liabilities & Provisions and overstatement of Capital Fund by Rs.

686.29lak,h.

A.2 Assets

68

(rUUoeeOlrtl.t1/OlJ( O 1/ O A (r <-/ 1) Q It Lt 'f

A.Z.L trnvestments from Earmarked Funds (Schedule 9) - Rs. 44.24 crore

The above includes Provident Fund Investment/Assets of Rs.3989.57 lakhwhereas as perthe records of investment it was Fis. 3644.26lakh leaving a difference of Rs. 345.31 lakh. Thefigure of difference represented accrued income on investments of Rs. 332.82 lakh and cash atbank of Rs.12.49 lakh. This resulted in overstatement of Investments and understatement ofCurrent Assets by Rs. 345.31 lakh.

B" General

8.1 Certificate of closing balance at the end of each month was not found recorded in thecash book. The closing figures in some heads in the cash book and the ledgers were foundrecorderl with pcircil. Thus, audit could not verify the authenticilv of these figures.

8.2 As per significant aecounting poiicy no" 1, the acccunts have been prepared on accruaibasis, but as per the Accounts, it has been prepared on cash basis.

Grants in aid and other receipts of Maintained Institutions CNIIs)

The grdnt-in-aid of the MIs and other receipts amounted to Rs.514.10 crore against whichthese MIs utilised Rs. 391.40 crore leaving a balance of Rs.122.70 crore. (Details in Arrrexure 3

enclosed).

Management letter: Deficiencies which have not been included in the Audit Reporl have been

brought to the notice of the Vice-Chancellor, University of Delhi through a management letterissued separately for remedial lcorrective action.

v Subject to our observations in the preceding paragraphs, we report that the Balance Sheet,

Income & Expenditure Account and Receipts & 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 explanation given

to us, the said financial statements, read together with the Accounting Policies and Notes on

Accounts, and subject to the significant matters stated atrove and other matters mentioned inAnnexure 2 to this Audit Repofi, give a true and fair view in conformity with accounting

principles generally accepted in India:

a. ln so far as it relates to the Balance Sheet of the state of affairs of the University of Delhi

as at 31 March 2015; and

b t1 so iar as it relates io the lnccm.e and Expenditure Account of the surplus for the year

ended on that date. i

For and on behalf of the,C & AG of India

Place: New Delhi

Date: \*l'z 2-d:^C

.r.'\ :

\i .,.

Director General of Audit

Central Expenditure

67

t,t (, .J 1a/ aJ U lJ 1,, U tt tU U (t U 1, a) L, 1L W 11 1.., <, It

Annexure-1

5

Figure in Rupees

st.No"

Name of Unit Chequesissued but. notencashed

ChequeslDDsdeposited butnot credited

by Bank

Amountdebited bybank trut nottaken in CashBook

Arnount creditedby Bank rr'ut nottaken in Cash

Book

North Campus1 DU Seminar

Summer lnstituteNc fi851298707

1,36,821(L6 cases)

1986-8l to Sep2004

Z, CEME,tsIOOIVENc fi851298672

28,500(2 cases)

Jun-Jul 2014

3, Plaa Arc10851295376

4,67,157(36 cases)Jan 13 to

Dec i4

5,20.961 30,1 1,1 59 n.43,998

4. VC Relief FundNc No.1 085 1298458

95,000

5" GPF AccountDU-108s129843s

51,790(1 case)

Oct 2014)

92,226(3 cases)

March 12 to

February 15

6. CPF AccountDU-1085i2984s7

6,86,195(1 cases)

Q.3.ts)

6,655

7. MG- I'tA/c 10E51295321

14,20,66r(54 cases)(Mar 07 toMarch 14)

2,10,619(15 cases)

(March 2015)

73,347(14 cases)

Q.Jov 12 to Feb13)

13,52,338

8" Medical A/CI 085 1 300603

s89 10

9. MG_IIiNc No.10851295343

5,97,041(5 cases

March 20i5)

4,75,807(3 cases)

(Jan 15 to Mar15)

6,92,099(13 cases)

(lv{arch 15)

10. GF SavingAlc 1A85098934

1,26,55,315 2,23,90,443

11. Finance BranchirI rii)

9l^248

Tb

(.) (J. 1r A Q Q l.t 1t 1/ 1! L) 1-1 (t A lt lt <t 1.t <t lt 1-, 14 (r t

st.I{o.

Name of Unit Chequesissued but

notencashed

ChequeslDDsdeposited butnot credited

by Bank

Amountdebited bybank but nottaken in CashBook

Amount creditedby Bank but not

taken in CashBooh

A/c 10851299303

t2. Finance Branchm(ii)Nc 10851298593

2,15,498 94,397

13. Finance Branchu(ii)Nc 10851299052

2,81,500 27,000(April2008)

27.74,854 1.52.65"075 2.59"s0.756 39.36.000

Cheques/DDsdeposited butnot crcdited

by Bank

Amountdebited bybank butnot takenin CashBook

Amountcreditedby Bankbut nottaken in

Cash Book

Direct entriesfound in cashbook but notfound in bank

statement

South CamPus Chequesissuedbut not

encashed

14" Plan AccountNo.10043546727

3,00,366(11

cases)(March

l1 to Dec14)

11,70,310(51 cases)

20,98,816(10 cases)

70,92,153(4 cases)

l5 Misc A/csNo.10043546738

1,35,980(1e

cases)

Jan 11 to

. Dec 14)

28,05,016(9 cases)

2,24,6L0(39 cases)

93,43,517(30 cases)

9,65,L9,477(686 cases)

7,57,66,313(1 54 cases)

9,17,52,60316. Research Project

A.IC

No.10043s46386

25,7'1,778(47

cases)(Sept 13

to Dec14)

5,82,16',/(8 cases)

11. Library SecuritY

A/ct0043s4625.t

63,500

18. ContractSecurity NcI 0043546400

8,359 1 0,1 36

at

Lit{

19" UGCFellowship10043s452s8

4,531(9 cases)

5,,586

20. CSIRFellowship1004354s269

43,404(4 cases)

5,331(10 cases)

3L,2L.028 33,95,537 9.85.24.259 2.72.L8"842 t9.28.50.942

Grand Total 53.95.882 1.86.60.612 1244750t5 3"1t.54.842 t9.28.50.942

Y)-

\, o U O 11, O O 1/ fl <t O O 1t 1,, <., l1t O u u <, 1, (, w't

,dnnexure-2

Adequacy of internal audit system

The Internal Audit Wing has been functioning in the University.

During the year, 20 units were planned for audit out of which 9 units were audited.

189 paras were outstanding as on 31.3.2015.

Out of 13 maintained institutions only 2 were audited during 2014-15 and the internalaudit of remaining 11 maintained institutions is in anears.

S.

No.Name of the Maintained Institutions Audited upto

1 Arvabhaua College 2012-13

2. Ramanuian Colleee 20t2-13

J. School of Open Leaming 2009-12

4. University College of Medical Sciences 2014-15

5. Collese of Vocational Studies 2011-12

6. Daval Sineh Collese (Evening) 20tt-r27. Aericultural Economic Research Centre 20ra-13

8. Vallabhbhai Patel Chest Institute 2012-13

9. Deshbandhu College 20t3-14

10. Dval Sinsh College (Dav) 2009-10

11 Miranda House 20tt-1212. Kirori Mai Colleee 2009-10

13. Ram Lal Anand College (DaY) 2012-13 (Report wasawaited)

Adequacy of internal Control system

Format of Accounts prescribed by Ministry of HRD was not followed by Halls &Hostels.

Adequate control on submission of accounts by the Maintained institutions was not

exercised by DU. Out of 13 MIs, the following 10 MIs had not submitted their annual

accounts on tirne. There were delays in submission of accounts as compared to dates

prescribed by DU.

S. No. M.UCollegeDate of Subrnission ofAccount

1 Collese of Vocational Studies 70j.15

2. Rarn Lal Anand College (Evening) 19.11.15

J. School of Open Learning 4.8.15

4. Daval Sinsh College (Evening) s.10.15

5. Asricultural Economic Research C94q9 10.9.1s

6. Desh Bandhu College 13.10.15 (approval received

on 5.1 1.15 )

7. Daval Sineh College (Morning) 23.9.15

B. Ram Lal Anand College (DaY) 24.1t.t5

1.

a

)

C

Y3

O U U O U 1, O O O O o l,t 1t b lt U (tUlt 1r<r('(, I

9. Universitv ColleEe of Medical Sciences 29.9"15

10. Kirori Mal Collese 14.9.ls

As such, the DU's intemal control regarding submission of accounts of MIs needs to be

strengthened.


University College of Medical Sciences

. The internal control of the college is not adequate as Fixed Assets, Books & Publicationshown in Accounts could not be verified Fixed Assets register depict the assets fromFebruary 2014 onward.

School of Open'Learning

o Post of Assistant Registrar (accounts) is vacant since May 2014.

. Four disciplinary cases are pending as on 31-03.2015.


n The Management's response to extemal audit objections was not effective as 23 paras ofthe previous Inspection Reports from 1990-91 to 2008-09 were lying outstanding forsettlement.


. The internal control of the lnstitute is not adequate as physical verification of Assets was

not done after 20ll-12 for books & publication and from 20I3-I4 for Assets of Institute.

Dyal Singh College (DaY)

The internal control system of the college is adequate. Only the GPF/CPF broadsheet has

not been updated for the year 2Al4'15'

Miranda House

. The Management's response to audit objections was not effective as 39 paras for the

period from 1996-99 to 2008-09 were outstanding as on 31.3.2015.

Kirori Mal College

. Management's response to audit obserrations is not effective as 24 paras pertaining to

period 1gg1-g9 to 201 l-12 were outstanding and no review meeting was taken by the top

management.

Ram Lal Anand College (DuY)

. The management response to audit objections was not effective as 23 paras for the period

Aom 2000-02 to 20A7-08 were pending for settlement'

Agricultural Economic Research Centre

The essential post of Director is vacant since 01 'A2'2AA6"

Y+

.t

Q 1,1 1l Qr 1.t ar 1, lt tl2 <t lt 1,2 1-, <)rf<t1)(,(

R.amanujan College

o The internal control of the college is not adequate in areas seen by audit as physical

verification of Books & Publication was under process.

Aryabhatta CoUege

o The management's response to external audit objection is not effective as 8 paras of forthe period from 2006-07 to 2007-08 are outstanding as on31.1312015 and no reply of draft SAR

was given.

Deshbandhu College

o The internal control system of the college is weak as broadsheets for GPFI CPF has not

been maintained.

r T'he managements response to external audit objeetions is not effective as 48 paras for the

period from 1994.95 to 2001-08 were outstanding as on3l/312015.

3. System ofPhysical verification ofassets

o physical verification of 34 units of University was conducted out of 1 1 1 units for the year

2013-14.. physical veriflcation of books & publication has been completed for 2 libraries for the

year 2013-14.

o Maintained Institutions The position of physical verification of assets and books and

pubiication in Maintained lnstitutions is as follows:-

Sr.no.

Name of the MaintainedInstitutions

Physical verification conducted upto

Assets Books & Publication

I Arvabhatta College LAt4-15 2009-12

2. Rarnanujan College March 2015 Under process (conducteduoto 201 1-12)

J. School of Open Learning 2014-15 Had been conducted in2005 by an outsourceagency but the report is

awaited

4 University College of MedicalSciences

2014-15 Z0l4-15 Audit could notverify the value of fixedassets sb.own in accounts

as Fixed Assets registerdepicts the assets from Feb

20i4 onward

5. Coliese of Vocational Studies 201,3-14 20t2-13

6. Daval Sineh College (Evening) 2014-15 2011-lz

1. Agricultural Economic

Research Centre

2013-14 2011.-12

8. Vallabhbhai Patel Chest Institute 2AL2-13 201 l2

75

9. Deshbandhu College 7003.44 Not conducted since 2008

10. Dval Sineh Day 2014-15 2013-14

11 Miranda House December2014

7014-15

t2. Kirori Mal College November2009

20t4-15

13. Ram Lal Anand (Day) 20t4-15 200a-2406

5.

a

Systern of Physical verification of inventories

34 units out of 111 units of University of Delhi have completed their physical verification

of consurnables items including stationery up to 3l'03.2014'

Out of 13 MIs the physical verification of inventory has been done up b 2Al4-75 by 11

MIs. Miranda house has done physical verification up to 2013-14 only. The information

in respect of Physical verification of inventory like stationery and other consumable items

was not furnished to audit by Deshbandhu College'

Regularity in payment of statutory dues

As per accounts, no payment over six months in respect of statutory dues was outstanding

as on 3 1.3.2015 except in case of college of vocational Studies.


As per amual accounts, payment over six months in respect of statutory dues like Labour

Cess Rs. 2.81 lakh and VAT Rs. 3.00lakh etc. were outstanding as on 31'3'2015'

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UNIVERSITY PRESS

FUNDS & LlABlLlrlES ffilousYEAR

1. Capital

2. Current Liabilities :

(a) Deduction from Salary Bitls

(b) Bills PaYabte(c) Advance for work to be done

(d) Inter Bank Transfer(e) Loan from UFD(f) Earnest MoneY

Rupees3,996,503.00

1,018,671.00605,322.00130,000.00

17,395,492.0010,000.0050,500.00

R.uPees

4,046,372.00

942,058.003,565,340.00

130,000.0017,395,492.0010,000,000.00

50,500.00

ASSETS Ous vraR

1. Machinery, Furniture & Equipments

2. Amount Receivable3. Stock ln Hand(a) Raw Material(b) Finished Goods4. Work in Progress5. Cash in Bank6. FestivalAdvance7. Permanent Assets

8. Advances

RuPees328,141.00

20,845,348.00

1,128,533.0049,850.00

365,000.00482,316.00

6,300.001,000.00

Nil

RuPees392,307.00

25,708,119.00

811,364.0025,405.00

1,277,000.007,730,739.00

4,400.001,000.00

179,428.00

23,206,488.00 36,129,762.00

q/.o.s.D.

UniversitY Press

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SeparateAuditReportoftheComptroller,andAuditorGeneraloflndiaontheAccountofUniversity of Oeitri for the year ended 31 March 2016

We have audited the attached Balance Sheet of University of Delhi aS at 3l March 20|6,

Income & Expenditr." a..ourt and Receipts and Payments.Accounts for the year ended on that

date under Section 19(2) of the Comp:trollet "ry--t'gitor General's (Duties' Powers &

conditions of servicej e'.i r qz r ,"ua *itil ie"tion 39(1) of the Delhi university Act N!: vlll of

l922.These nnun"iuiiiatements include the accounts bf university of Delhi, university Press,

Hall and Hostels ""J iirra"intained Institutions. These financial statements are the responsibility

of the Management of university of Delhi. our responsibility is to express an opinion on these

financial statements based on our audit' B of the comptroller and Auditor

2. This Separatl A1!it Report contains the commen' -, ciassification,

General of In<iia (CAG) on ,ir" accounting treaimenc oniy with r!g1Jd.t(

conformity with the best accounting practices, accounting standards and disclosure norms' etc'

Audit,observations on financial transactions with regard io compliance with the Law'^Rules &

Regulations p.opri"if una n.guturity)^and efficiency-cum performance aspects' etc'' if any' are

;;ffi; ir,ro "

gr, i"rp.ction Relpons/iAc', s Aud it Reports separately.

3. We have conducted ou, aueJit in-accordance with auditing standards generally accepted in

India.Thesestandardsrequirethatweplanandperforrntheaudittoobtainreasonableassuranceabout whether the financial statements are free from material misstatements. An audit i,cludes

examining, on test basis, evi<iences silpponing. the amounts and disclosure in the tinancial

statements. An audit also includ"s assessing th. u".ounting principles used and significant

estimates made by management u, *"Lt asivaluating the overall presentation of financial

statements. we beiieve thai our. audit provides a reasonable basis for our opinion'


iWehave.obtainedalltheinformationandexplanationsexceptstated.inreportComment No. B Orrfii" O" House) and Physical-Verification of consumable item in respect

Aryabhatta college ancl Fixed Assets Register (Ram Lal Anand cOuege)' rvhictr to the best

our knowledge and belief were n"."rru.y Fo. it "'purpore

of our audit;

inofof

ii The Balance Sheet, lncome & Expenditure Account and Receipts & Payments Accottnts

dealt with by this report have been aru,in up in the format prescribed by the Govemmetrt ol

India, Ministry of Human Resource Development'

iti ln our opinion, pfoper books of accounts and other relevant records except FD registers

(Miranda House c"ii.'g.'.) ana riLef .assets

register (vallabhbhai patel chest Institute) have been

maintained by university of Delhi in so far Is it appears from our examination of such books

subject to obiervations incorporated in the report'

iv We further rePort that:

A. Balance Sheet

A.1 Source of Funds

A.1.1 DesiguatedlEarmarked/Endowment Funds (schetlute-2) - Rs' 535'74 crore

The above include investment of Rs. 34.55 crore, out of lvhich investment lvorth

Rs.22.95 crore was made under E% Bonds for which University was receiving interest @ 8%

$o

biannually i'e' on I't of August and I't of February every year. The university has not shownaccrued interest for 2 months i.e. February and March 201'6'inthe account, unJin.luaed interes.tof February and March 1015 of previor-ts year. The university.should followthe accrual systemof accounting and expenses/income pertaining to current year includ"o in u."ouni,A.1.2 current Liabilities & provisions (scheclure-3) - Rs. 2623.29 crore

The above do not include liabilities for expenses due but not paid amounting to Rs. I .61crore' The University should follow the accrual system of accountirg una .*penses/incomepertaining to current year' included in Accounts. This has resulted in understaternent of CurrentLiabilities and Provisions as well as Expenditure and overstatement rf a[l;;i i;nd by Rs. t.6tcrore.

A.2 Application of Funds

A.1.2 Current Assets-(Schedule -7) - Rs. l0g2.7g croreThe above do not incrude Rs. 0-g4 Iakh receivabre on account of ricense fee/ erectricity

charges/ water charges etc. from the various outlets running_in the premises of university ofDelhi as on 3l'03'2016. This has resulted in understatement of Cu.r"niAssets and Capital Fundby 0'84 lakh' As per Significant AccountingPolicy No. 2 (b) Income from Land Buildings andother Property are accounted for on cash baiis. This accounting policy i, ut o .ontravention ofthe preparation ofaccounts on accrual basis.

B. Balance Sheet (Provident Funrl Account)

8.1 Assets

8.1.1 Investment @onds) - Rs.1l6.7g crore

The university invested funds of GPF/GPF amounting to Rs.l l6.7g crore under g%Bonds for which University was receiving interest @ 8% biannially i.e. on I'i oiArgust and lrtof February every year- The University has not shown accrued interest for 2 months i:. il;;;;yand March 2016in the accbunts and included interest of February and March 2015 of previousyear' The University should follow the accrual system of accounting and expenses/incomepertaining to current year included in accounts.

c. contingent Liabilities and Notes on Accounts (schedule-24)

An amount of Rs. 14.25 ctorewas payable to ECIL as balance payment for supplying andcommissioning of security equipment related to various venues of DU areas cluringcommonwealth Games 2010 (against bill amount of Rs."28.2: q.or.j. ir,.t"ile payment wasstopped by the Ministry of Home Affairs as the matter is sub judice in the Hon,ble court. Thesame should be disclosed under the above head. r :

D. Halls and Hostels

Application of Funds

Investment- Others (Schedule- 6) _ Rs.0.09 crore

6/

The Hostel invested in FDs Rs.2.50 lakh on 9.12.2014 and Rs.7.00 lakh on 17.12.2014

with the matlrrity date 9.12.2015 and 17.12.2015 respectively. The Hostel further reinvested the

same with the maturity value i.e. Rs. ?,89 lakh and Rs.7'61 lakh for another one year w'e'f'

9.12.2015 and 17 .l2.ZL5l5 respectively. But in the accounts Hostel reflected the investment of Rs

9.50 lakrr instead of reinveited value Rs. 10.50 lakh. This resulted in understatement of

hrvestment and Capital Fund by Rs' l '00 lakh'

D.2 Snramati P.G. Men's Hostel

Loans,Advances&Deposits(Schedule-8)-Rs'0'59lakh

(i) The above do not include accrued interest of Rs. 0.91 lakh on investment of Rs. 42.89

iutrr. rt i, has resulted in understatement of Current Assets and Capital Fund by Rs. 0.91 lakh.

(ii) TDS of Rs. 0.73 lakh was deducted by bank on inieresi incorne of investment of Rs.

40.00 lakh but in the accounts the same has been shorvn as Rs'0.60 lakh. This has resulted in

understatement of current Assets (claim receivable) and capital Fund by Rs' 0' 13 lakh'

D.3 International Students House for Woinen

(i) Investment- Others (Schedule - 6) - Rs' 80'05 lakh

As per records of the Hostel a sum of Rs. 87.88 lakh was invested in FDs lvith the

Syndicate Bank during the Financial Year 2015-16 whereas in the accounts Investment was

,ho..*rn as Rs. 30.05 lak}. The difference of Rs. 7'83 lakh needs to be reconciled'

(ii) Loans, Aclvances & Deposits (schedule 8)-Rs. 14.33 lakh

The above inclu,Ce accrued interest of Rs. 14.18 lakh which is incliisive of interest

,"g"ir.i io, it. year amounting to Rs. 3.97 lakh resulting in overstatement of Loans, Advances

& Deposits by Rs. 3.97 lak:h

Further accrued interest on FDs amounting to Rs. l4-18 lakh 'l:l:d:t accrued interest-u-p

to 31.3.2015 amounting to Rs.6.6l lakh. The interest received out of this during the year 2015-

l6 needs to be deducted from the figure of accrued interest. The amount could not be quantified'

E. General

E.1 Bank-Reconciliation

(i) The position of Banks Reconciliation Statements of the 25 bank accounts of University of

i>ttli u. on'31" March 2016 is given in Annexure 2'

It can be seen from the annexure that an amount of Rs. 74.28 lakh represents cheques

issued but not encashed for the period from May 2007 to December 2015' These cheques have

no* U."on e time barred but have not been taken back in the cash book and shown as liability'

An amount of Rs. 7.44 crore represents amount debited by bank but not taken in cash

book. This needs to be examined further and reconciled,

An amount of Rs. 2.45 crore represents amount credited by bank but not teken in cash

book. Thus, amount of Rs. 2.45 crore has remained out of accounts

An amount of Rs. g7.59 lakh has been shown as cheques deposited in bank but not

credited by bank. These cases need investigation lvith particular emphapis on old cases'

6a

Similarly, direct entries of Rs. 7.74 crore found in cash book, but it was not found inBank Statement.

Due to non-reconciliation of these bank accounts audit could not verify the correctness ofthese 25 bank accounts. Therefore, proper action needs to be taken at the earliest to reconcile thesAme.

(ii) Scrutiny of Bank Reconciliation Statements (BRS) of the following bank accounts ofUniversity of Delhi revealed un-reconciled amourit as detailed below:

sl.No.

Bank Account No. Unreconciledamount @ifference)

(Rs.)

Remarks

1 CPDHE(108s 12998 I 3)

7,460 Since 201 1-12

2. DU ResourceGenerationil 085 I 300636)

82,39,122 Difference continues from longtime, details not available,

3. Director of HindiMediumImplementation008s1299303)

33"025 Since 1998-99, details noravailable

The differences are continuing since long and DU has not been able to reconcile theamount.

F Grants in aid

University of Delhi received grants-in-aid of Rs. 433.gscrore (out of which Rs. 102.g6crore were received in the month of March 2016) from the Ministry of Human ResourceDevelopment through University Grants Commission during the yeai 2015-16. It had anopening baianceof Rs. 54.80 crore and generated its own..".ipt, oinr.tOg.+g..o.". Or, "itotal amount of Rs.597.24 crore, it utilized Rs. 531.22 crore leaving a balance of Rs.66.02 crore.

Part-II

Maintained InstitutionsA. Introductory

During 2}l5-l6,the University of Delhi had 13 institutions (hereinafter referred to asMaintained Institutions), which formed an integral part of the Universitl, according to itsStatutes. The Maintained Institutions were mainly financed by grants from UGC formaintenance purposes and for specific schemes/projects. The Institutions were partly financedby the University of Delhi and partly by the Union Government (Ministry of Uealth and FamilyWelfare or Ministry of Agriculture) and UGC. Other sources of receipts of thesb institutionswere fees realised from students, rent of the buildings, receipts from auiiliary services, etc. TheUniversity was maintaining the following l3 Institutions:

(i) AgriculturalEconomicsResearchCentre

4g

(ii) ArYabhatta College

(iii) Dyal Singh College (Morning)

(iu) Dyal Singh College (Evening)

(v) Kirori Mal College

(vi) Miranda House

(vii) RamanujanCollege

(viii) Ram Lal Anand College (DaY)

(ix) Vallabhbhai Patel Chest lnstitute

(x) University College of lvieciica! Sciences

(xi) School of OPen Learning

(xii) DeshbandhuCollege


Comment on Accounts

A. Non-provision for pension, gratuity and leave encashment

(i) As per the Significant Accounting Policy' of Agricultural Ecor,omics Research Cenire and

Dyal Singh colleg; fiv"ning; the.retlrem.nt b.n.fits are accounted for on cash basis in

contravention of alcounting Sianaara 15 issued by the ICAI and Uniform Format of Accounts'

(ii) Similarly School of Op,e-n Le.arning, College of.Vocational Studies' Dyal Singh College

(Day), Deshbandhu Coll"g",'Kirori Naai'Cottegi and Ram Lal Anand College had neither

discloied any Accounting policy nor made any provisign f9r liability towards gratuity, pension

ancl leave encashment oiemployees as per aciuarial valuation which is not in accordance with

the uniform format of accounts and AS-15'


A. Balance Sheet

A.1 Current Liabilities & Provisions (Schetlule-3) - R's' 43'04 lakh

The above do not include liabilities for expenses amounting to Rs. 4.70 lakh (salaries and

\rages tbr tire month of Marclr 2016:) and included salary of the month of March 2015' centre

ttt"'.fA follow the accrual system of accounting'

B. Grant-in-Aid

The Agricultural Economics Research Centre, University of Delhi received Plan grants-

in-aidof Rs. 120.00 lakhfromtheMinistryof Agricultureduringtheyear20l5-16' Ithadan

opening balirnce of Rs. 35.3g rakh. out of t-tre total fund of Rs.r55.39 lakh, it utilised Rs. 118.39

lakh leaving a balance of Rs'37'00 lakh'

6t/

A. Balance Sheet

A.1. Liabilities

A.1.1. current r,iabilities and Provisions (schedule 3) - Rs. 17.53 crore

The above do not include unutilized Non Plan grant- in- aid of Rs. I L36 crore (inclusiveof internal receipts of the college) resulting in uriderstatement oi Cur..ri Liabilities andProvisions and Overstatement of Capital Fund by Rs. 1 1.36 crore.

B. Income & Expenditure AccountB.1. Income8.1.1. Grant/Subsidies (Schedule 10) - Rs 604.39 lakh

The above do not include Plan grant in aid of Rs. 2.76lak,h(Research project 0.4g lakhand travel grant teachers Rs. 2.28lakh) received during the year. This resulted in u"nderstatementof GranVSubsidies by Rs. 2.76lakh.C. General

C.l As per the MHRD format the grant-in-aid utilised for revenue expenditure is to be takento the Income & Expenditure Account. But the college had taken the entiie non-plan grant-in-aidreceived during the year amounting to Rs. 20.33 crore to the Income & Expenditure Account.This is contravention of the MHRD format.

c.2 The schedule 10 has not been correctly drawn as detailed below:-(i) The opening balance of Non-Plan Grant-in-aid has not been taken in schedulethe last year audit report the college had unutilisecl Non-Plan grant-in-aid is Rs.(inclusive of own receipts of the college).This has resulted in understatement of thegrant-in-aid as on3l/312016 in schedule 10.

(iD Internal receipts of the college has been shonn in schedule 10 whereas the scheclule l0pertain to grants/subsidies. Only those receipts which can be attributed to the grant-in-aid such asinterest income earned on unutilised grant-in-aid should be shown under th[ schedule and notthe entire internal receipts of the college.

(iii) The Non-Plan expenditure of Rs. 1465.51 lakh shorvn in the accounts in schedu.le l0includes depreciation of Rs.20.59 lakh for which there is not cash outgo and for r,vhich grants-in-aid is not sanctioned by the Ministry.

C.3 As per the format of accounts prescribed by MHRD, payment to contraciual employees isto be shorvn under other Administrative expenses and not under Establishment expenses (staffpayments) but the college booked an expenditure of Rs. 3.26 lakh on salary to contractual staffunder Establishment expenses (staff payments and benefits). This needs to bi rectified.

C.4 BankReconciliation

Scrutiny of the Bank Reconciliation Statements of Aryabhatta College revealed thefo llowin g discrepancies.

10. As per5.32 croreunutilised

Account No.

Amount in Rs.

6f

I 4035020100006s3 9,057 (Aug l3)., Development Fund Account

(403s02010006060)86,490 (Mayl5 to December l5)

G. Total 95547

An amount of Rs. 95,547 represents cheques issued but not encashed ranging from

August 2013 to December z}ls.As these cheques have now become time barred these should be

written back and shown as liability in the accounts.

C.5 Accrued interest on various investments had not been taken in the accounts. The amount

coul,J not be quantified,

D. Grant-in-aid

The college has an opening balance of grant of Rs. 1187.g3lakh (Non-Plan: Rs. 532.08

lakh and Plan: Rs. 655.85 lakh) and it received grant of Rs. 2036.1 I lakh (Non-Plan: Rs. 2033.13

lakh and Plan: Rs. 2.98 lakh) during the year. titraO its own receipts of Rs.83.45 lakh (Non-Plan:

Rs. 39.78 lakh & Plan: Rs. 43..67 lakh). Out of the total available grants of Rs. 3307.49 lakh

(Non-plah: Rs. 2604.99 lakh & Plan: Rs. 702.50 lakh) the college utilized Rs. 1849.20 lakh

(Non-plan Rs.1468.51 lakh and Plan 380.69 lakh) leaving unutilized grant of Rs. 1458.29 lakh

foon-Plan: Rs. I 136.a8 lakh and Pian: Rs.32l .8 i lakh).

Dyal Singh College @Iorning)A. Balance Sheet

A.l ' Liabilities

A.1.1CurrentI,iabilities&Provision(Schedule3).Rs.30.10croreThe above do not include provision for expenses amounting to Rs. 2.26 lakh (Water

consumption Bill: Rs. 2.25 lakh for the period Nov 2015 to March 2016 and Telephone bill: Rs.

997 for March 2016) paid/payable in April 2016. This resulted in understatement of Current

Liabilities & Provisions as well as expenses and overstatement of Capital Fund by Rs. 2.26 lakh.

L.2 Assets

A.2.1 Fixed Assets (Schedule 4)-Rs.3603.85 crorc

A.z.l.lThe above include value of land amounting to Rs. 3602-12 crore. As per the record, the

said land is on lease basis allotted by the Land and Development Office, Ministry of Urban

O.u.toprn"nt in 1959 and 1983 and annual lease charges are being paid by the College to Land

and Development Department. As the ownership of the land do not belong to the college the fact

should be disclosed in Notes to accounts

A.Z.1.ZThe fact that gifted assets amounting to Rs. 427 .||Iakh (1687 Laptops: Rs. 't I 5,36 lakh

and]S projectors: Rs. 11.75 lakh) received in 2013-14 and 2012-13 respectively from University

of 6elhi was not discloied in Notes to Accounts. The fact should be disclosed in Notes to

Accounts.

6e

Similarly. 48 laptops, 80 Desktop, 2 Servers and one Lex-air-camera-scanner werereceived by thp college from University of Delhi between2012.2015. The cost of these goodsmay be assessed and fact should be disclosed in Notes to Accounts.

A.2.1.3 The above do not include capital expenditure of Rs. 726.O7lakh on construction of newbuilding and renovation etc. from the OBC grants for the periocl 2008-2016 ancl completioncertificate of these projects have not been issued till date. Neither the amount has been shownunder the head "Capital work-in-progress" nor in Current Assets. This resulted in understatementof Work-in-progress and CorpuslCapital Fund by Rs.726.07 lakh. This was also pointed out inlast year report.

A.2.2 Loans, Advances & Deposits etc. (Schedule 8)-Rs. 0.57 crore

The above do not include security deposit of Rs. 3.92 lakh paid to DISCOM (BSES) inearlier year for electricity connection. This resulted in understatement of Loans, Advances &Deposits as well as Capital Fund by Rs. 3.92 lakh.

B. General


There were differences in the balances shown in the bank reconciliation statements and asper bank certificate in three accounts as detailed below :-

C. Grants in aid

The College is financed by the University Grants Commission. During the year 2015-16it received grant of Rs.5172.71 lakh (Rs. 1530.09 lakh rvas received in the month of March2015). It had an opening balance of Rs. I100.79 lakh. Out of total grant of Rs.6273.50lakh, ittrtilised Rs. 4440.56 lakh leaving a unspent balance of Rs. 1832.94lakh.

The college had an opening balance of Rs. 24.57 lakh torvards grant received under XIIPlan Development assistance from UGC. Out of this, college utilised Rs. 3.69 Iakh leaving abalance of Rs.20.88 lakh.

Dyal Singh College (Evening)

A. Balance Sheet

A.1 Liabilities

A.1.1 Current Liabilities and Provisions (Schedule 3) - Rs. f0.19 crore

The above include interest income of Rs. 58.81 lakh on investments of Security Account.This amount should be shown as income in the Income & Expenditure Account as this is not

Amount in Rs.

Account no. Balance of Bank as on31.3.2016 as oer BRS

Balance as on 31.3.2016 as perbank certificate

Difference

66013734119 13.17.68.223.24 13,07,06,002.09 10,62,221.1566013734629 2.13.368.00 2.08.646.00 4.722664t3734652 1,25,462.00 13,69,403.00 (12,43,947\

Due to these differences audit could not verify the bank balances shown in the accounts.

6r

refundable' This has resulted in understatement of income with consequent understatement ofCapital Fund and overstatement of Current Liabilities and provisions by Rs.5g.gl lakh.A'l'2 The above include unclaimed caution money of Rs. 42.z2lakh under the subhead .,OtherFunds-Misiellaneous". This should be taken as Income in the Income & Expenditure Account.This has resulted in understatement of income with consequent understatem*t ;i;;;i;;;;and overstatement of Current Liabilities and provisions by Rs.42.22 lakh.

^.24.2.1 Fixed Assets (Schedute 4)-Rs.25.64lakh

The above does not include fixed assets purchased during the year amounting to Rs.88.695' This has resulted in understatement ol Fixed Assets as well as Capital Fund byRs.88,695 and for Gifted books fact may be disclosed in l.lores to Accounrs.B. General

I;'*r,_ttnedule 10 of the Accounts pertaining to Grant /subsidies has not been correctly

(i) College had an opening balance of Non-Plan crant of Rs. 169.10 lakh as on ll4l20l5 butthe same has not been taken in schedule 10.

(iD The college refunded Plan Grant of Rs.295.96 lakh to the University of Delhi but thesame has been shown in schedule l0 as grant utilised for revenue expenditure inri"uo of refund.B'2 As per the format of Accounts prescribed by MFIRD the grant utilised for revenueexpendiiure asper.the schedule l0 of the accounts is to be taken to iir" rn.or" & ExpenditureAccount but the college has laken the entire grant receiv.d ;;;ir; ,h; ;;;;"riiil ;;- Rr:12.93 crore to Income & Expenditure Account

B'3 In Schedule 3(c) of the Balance Sheet the Receipts during the year under the head"Grants from state Govt./UNI" is shown as Rs.63,4i,jz'o *h"r"as as per ,#"R":",p,rT;;Payments account the amount is Rs. 64,86,861shown und., "lncome on investment from OBCFurid'' The difference of Rs.1,43,341 needs to be reconciled. Furth.r R;."i;r; ,,0 p"vr*rIaccounts should be made on cash basis.

B'4 ^.

Scrutiny of banks reconciliation statement of Indian Overseas Bank Account No.2 I 901 ason 3lst March 2al6 rev.ehled that cheque amounting t" nr. 26,400 has become time barred.Theseshouldbewrittenbackandshorvnasliabilitiesintheu""ouiit,'_-:-]

B'5 As per the formai o.f accounts prescribed by MHRD, payment to contractual staff is to beshown under "Administrative Expensis" but the ctllege uool.a ;, ;:<p""J;"r*'"ri.lzr,;;i;;on salary to contractual staff under "Establishment Expenses-staff payments and benefits,,. Thisneeds to be rectified.

C. Grants-in-aid

The college is mainly financed bv^UliyT:ity Grants Commission. During the year 2015-16, Dyal Singh college received grants of Rs.l22g.9g lakh (plan: Nil and Non-p'ian: Rs.1229.99lakh). It had an opening balance as on 0l .04.2015 of Rs. iv.tl lakh (plan: nr. lo+i.ii';;;,Non-Plan Rs. I 69. I 0. lS!)_ It generated its own receipts of Rs. l2 L95 l;kh @lan Rs.63 .44 lakh,Non-PIan Rs.58.51 lakh).Out of the total fundr uroilubl", it utilized ns.ig3z.r8 lakh (plan

6e

Rs.4.l3 lakh. Non-Plan Rs.1328.05 lakh) and refunded Rs.295.96 lakh (Plan Grant) leavingbalance of Rs. 941 .53 lakh (Plan Rs. 8l I .98 lakh and Non-Plan Rs. 129.55 lakh).

Kirori Mal College

A. Balance Sheet l

A.1 Liabilities

A.1.1 Current Liabilities and Provisions (Schedule-7) - Rs. 9.53 crore

The above schedule include an amount of Rs.l50 lakh received as advance in twoinstalments in the year 2012-13 and 2013-14 from UGC for conducting UGC-NET examination.The expenditure incurred by the exam coordinator out of this amount is not supported by thevouchers due to which the college is not in a position to settle the amount shown as advance inthe accounts and to render expenditure statement to UGC. The matter is under investigation bythe college. This fact should have been disclosed in the Notes on Accounts.

Further, an amount of Rs. 1 ,71,415 received as interest on Rs. I 50 lak*r during the periodNovember 2012 to December 2015 remained unaccounted. As per the terms & condition ofsanction order of UGC, the amount of interest was the income of UGC as such it was to beshown as inbome as well as liability of the college.

4.2 Assets

A.2.1 Fixed Assets

During the years 2008-09 to 20ll-12, fixed assets viz. additions to building, librarybooks, furniture and fixtures and equipments worth Rs. 12.65 crore were acquireci out of grantsrecoived under OBC reservations. However, these fixed assets were not capitalized during theseyears resulting in understatement of Fixed Assets and Capital Fund which has been has beenpointed out repeatedly since the audit report of financial year 2011-12.

In response to the audit report for the financial year 2014-15 the college has stated thatthe remedial action has already been taken in the financial year 2014-15 .However as per theaccounts forthe year2014-L5 adjustment of assets of Rs. 1.49 crore only (inclusive of assets ofStudent Aid Fund) has been done leaving a balance of Rs. 1 1.16 crore yet to be adjusted

B. Balance Sheet of College Hostel Fund

B.l Liabilities

8.1.1 Grants/Subsidies (Schedule 10)-Rs. 97.00 lakh

The above does not include opening balance of Rs. 40.19 lakh which led to minusbalance of Rs. I 1.95 lakh in the above schedule and the same has been shown as grant receivablefrom UGC under Loan & Advances (Schedule 8). This has resulted in overstatement of CapitalFund by Rs.40"19 lakh and understatement oftunent Liabilities-unutilised grants by Rs. 28.24

lakh and overstatement of Current Assets by Rs. I I .95 lakh.

C Significant Accounting Policies & Notes on Accounts

C.l KMC has not disclosed its significant accounting policies with regard to basis ofpreparation.of accounts i.e whether the accounts have been prepared on accrual basis or cash

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basis, depreciation, investment, income tax, sponsored projects funds etc. A few accountingpolicies have been disclosed which have been merged with the Notes on Accounts.

Separate Schedule may be prepared for Significant Accounting Policies where all theaccounting policies adopted by KMC in preparation of its accogntr *uy be disclosed. In thi.sregard the format of accounts prescribed by Ministry of HRD for Higher educational Institutionsmay be referred to.

D. Grants-in-aid

During the year 2015-16, Kirori Mal College received Grant-in-aid of Rs.3914.43 lakh(Non Plan-Rs.3914.43 lakh and Nil Plan).It had an opening balance of Rs.363.39 lakh (planRs.l9'49 lakh and Non Plan Rs.343.90 lakh). Out of the total funds of Rs.4277.g2 lakh. .oll.g.utiiized Rs.4175-87 lakh (Plan Rs.5.28 lakh and Non Plan Rs.4170.59 lakh) leaving a balanceifRs.101.95 lakh (Plan Rs.l4.2l lakh and Non plan Rs.87.74lakh).

KMC's Hostel received Non Plan Grant of Rs.85.05 lakh. It had an unspent balance ofRs.40.19 lakh of previous year. Out of the total grant of Rs. 12554lakh, an amount of Rs.96.99lakh (Non PIan expenditure) was utilized duririg the year 2}l4-l5leaving an unspent b;I"r.; oi28.251a1<h.College received grant of Rs.28.62lakh during the month of Ivlirch 2016.

Miranda House

A. Balance Sheet

A.1 Assets

A.1.1 Current Assets (Schedule 7)- Rs. 36.88 c!"ore

Two fixed deposits STDR account number 10851573318 and 10g51575307 worth Rs.46,0001- and Rs. 20,0b0/- respectively has been included in the Donation e".ount

"r *"fi *

student Fund Account (Schedule -7). The double entries should be reversed

B. General

Fixed Deposit (FD) register was not maintained by the college.

C. Grants-in-aid

In the year 2015-i6 Miranda House. Delhi Univ"rsity re""ived grants-in-aid of Rs.4226.41 lakh [Non-Plan). It had opening balance of Rs. 1713.57 lakh (Non-plan: Rs. gg5.lglakh and Plan: Rs.718.38 lakh). It had internal receipts of PIan grant of Rs.72.27lakh. Out ofthetotai tuncls of Rs.6012.25 lakh it utilized Rs.3921.89 lakh (Non Plan: Rs.3g95.g1 lakh andPlan Rs.26.08 lakh) leaving a balance of Rs. 2090.36Iakh (Non-Plan: Rs. t325.7g lakh and planRs.764.57 lakh).

Howdver in the Schedule 10 of the accounts pertaining to the Grants/Subsicjies theunspent balance of Plan gant has been shown as Rs.703.41 lakh.The difference of Rs. 61.17wasduetotheopeningbalancebeingtakenasRs.65T.2l lakhinsteadofRs.Tlg.3glakh.Thereason for the difference was not explained to audit.

Miranda House Hostel, Delhi University received grants-in-aid of Rs. 103.58 lakh underNon-Plan and had an opening balance of Rs. (15.90) lakh. It utilized Rs.80.91 Iakh leaving abalance of Rs. 6.77lal$.

/o

Ramanujan College

A. ReceiPts & PaYments Accounts

Receipts and Payments Account includes the entries on accrual basis/ income receivable

viz. interest accrued but not due, sundry creditors, sundry debtors, provision of gratuity &pension etc. These entries defeated the purpose of maintaining Receipt & Fayment hccounts.

i{eceipts and payment Accounts is prepared on actual basis.

B. General

ln Schedule 3 (c) 'Unutilised Grants from UGC, Govt. of India and State Govts', an

amount of Rs. 130.00 lakh received from UGC for Plan expenditure was not shown under the

sub head UGC grants: Plan. Thus showing minus balance a.s unutilised grant as on 31 March

2016.

C. Grant-in-aid

During the year 2015-16 college received grant of Rs. 1508.60 lakh (Plan: Rs. 146.31

lakh, Non-plin: Rs. 1362.29lakh) out of which Grant of Rs. 205J0lakh was received in Marcli

2016 from the University Grants Commission. It had an opening balance of Rs.718.96 lakh

(Non-plan : Rs.734.31 lakh and Plan : Rs. O15.35 lakh).The college utilized Rs.2039.87 lakh

ilrtun, Rs. 26.g6 lakh, Non-plan: Rs. 2013.01 lakh)(including provision for retirement benefits

oinr. g7g.A3lakh and do not include the actual expenditure on retirement benefits ofRs.27$.93

lakA). ThuS leaves an unspent balance of Rs. 187.67 lakh (Plan: Rs. 104.09 lakh and Non-Plan:

Rs. 83.58 lakh).

A.1.1 Fixed Assets (Schedule-4)-Rs. 1.26 crore

(D The above do not include work-in progress of Rs. 7.50 crore on extension of

ii|rury/"onrtruction of lift, expansion of staff room and construction of New Academic block.

The same has been booked in the accounts as revenue expenditure. This resulted in

understatement of Fixed Assets and overstatement of Expenditure by Rs. 7-50 crore.

(il) The fact assets received as gifts from University of Delhi amounting to Rs. 2.83 crore

itiZt tuptops in September 2013 and l5 laptops in October 2013) was not disclosed in Notes to

Accounti. The fact should be disclosed in Notes to Accounts.

Similarly 82 desktops/servers, 11 projectors and 11 laptops received.by.the college from

University of Delhi on I5.11.2010, 19.07.2012 and January 2013 respectively. Cost of these

goods could not be assessed by Audit. The fabt should be disclosed in Notes to Accounts-

B. Balance Sheet (GPF)

8.1 Assets

B.1.1 Accrued interest on investment-Rs. 53'39 lakh

(r) The above includes interest of Rs. 4.86 lakh on FDR which has matured during the year

i.rutting in overstatement of accrued interest by Rs. 4.86 lakh.

v/

(ii) The above do not include accrued interest of Rs. 12.61 lakh on three FDRs made during

tt. y.ur. This has resulted in understatement of Accrued Interest and lnterest Reserve by Rs.

12.61 lakh.

C.1 Expenditure

Administrative & General Expenses (Schedule 17) -Rs. 8.96 crore

Administrative & General Expenses (Schedule 17) include property tax of Rs. D.A4irrlchpertaining to the year 2014-15 whicir should have been shown in the accounts as Prior Period

"*pens.s. This resulted in overstatement of Administrative & General Expenses by Rs. 12.04

lakh and understatement of Prior Period expenses by the same amount.

D. General

As per the format of accounts prescribed by Ministry of HRD the Provident Fr.rnd

Accounts and the New Pension Scheme AOcount are to be maintained separately from the

Institutions Accounts and are to be attached with the Institution's accounts and a reference

regarding this is to be given in the Notes on Accounts. However, the college has prepared only

Balance Sheet of NPS Account and PF Accounts separately but no lncome & Expenditure

Account and Receipts and Payments were prepared. Further nothing was disclosed in the Note

on accounts in this regard.

E. Grants in aid

As per the schedule 10 of the Accounts the college received grant-in-aid of Rs.'13.43

crore (Non-Plan) during the year and had opening balance of Rs. 9.40 crore (Plan). It also had

internal receipts of Rs. 0.71 crore under Plan. Out of the total funds of Rs. 23.54 crbre (plan: Rs.

10.11 crore and Non-Plan: Rs. 13.43 crore) it utilized Fts.22.29 crore (Plan'Rs. 8.86 crore and

Non-Plan Rs. .13.43 crore leaving unutilized grant-in-aid of Rs. 1.25'crore (Plan).

As pqr the information furnished during the audit for the year 2014-15 the college had a

closing balance of Non-Plan grant of Rs. 7.24 crore as on 3ll3/2015 but the same has not been

taken"as opening balance forihe year2015-16. The college has not clarified the reason for non

accounting of opening balance of non plan grant and simply stated that the opening balance is nil


A. Balance Sheet

A.1 Liabilities

A.1.1 Current Liabilities& Provisions (Schedule 3)-Rs. 14.76 core

The above do not include unutilized plan grant of Rs. 7.77 uore. The same has been

shown under Sch-2 Designated/Earmarked/Endowment Funds. However, as per the format ofaccounts prescribed by MHRD unutilised grants should be shown under other current liabilities

in Sch-3- Current Liabilities & Provisions. This has resulted in understatement of Current

Liabilities & Provisionb and overstatement of Designated/Earmarked/Endowment Funds by Rs.

7.77 crorc.

7a

A.2 Assets

A.2.1 Fixed Assets (Schedule 4)-Rs. 27.55 crore

(i) Fixed Assets (Sch. ) depicts addition under Computers & Peripherals and Furniture,

Fixture and Fitting as Rs. 14.81 lakh and Rs.41.03 lakh respectively. However, in the

information furnished to audit by store section the amount has been shown as Rs. 14.35 lakh and

Rs. l6.30lakh respectively. These need to be reconciled.

(ii) Expenditure of Rs. 6.46 lakh which was capital in nature had been booked as revenue

expenditure in the accounts. This was pointed out in the report of 2013-14 but no rectification

hai been made in the accounts till 201 5- 1 6.

B. General

8.1 Opening balance under plan grant in Sch-l0 grantsisubsidies has been shown as Rs. 6.32

crore whereas in Sch-2 Designated/Earmarked/Endor,vment Fund it has been shown as Rs. 6.76

crore. The difference of Rs.0.44 crore may be reconciled'

Similarly, the closing balance of plan grant in schedule 10 of grants/subsidies has been

shown as Rs. 7.01 crore whereas in the schedule of Designated/Earmarked/Endowment Funds, ithas been shown as Rs.7 .77 crore. The difference of Rs. 0.76 crore needs to be reconciled.

8.2 Bank Reconciliation

Scrutiny of the Bank Reconciiiation statements of Non-pian a/c, SBI Saving Account

No.-1085 l30}i76 and Scheme/suspense A/c, SBI Saving Account No.-10851300987 maintained

by the VPCI, revealed that amount of Rs. 8,88,574 remain unreconciled as on 31.03.2016. These

entries 'should be identified and effect of the same should be taken in the books of the account

Amount in Rs.

st.No.

Name of Account& A/c No.

Chequesissued but

notencashed

Cheques/DemandDrafts depositedbut not credited

by Bank


Amountcredited byBank but

not taken inCash Book

Non-plan A/cSBI Saving AccountNo.-10851300976

2,200 (2

cases)(Junel5 &July 15)-

8,27,291 (52cases)

(July 07-l case

&September 13 toMarch 16-51

cases)-

25,112 (2cases)(April l5 &May 15)

12,551(2cases)(April 15 &March 16)

2. Scheme/suspenseAlcSBI Saving AccountNo.-10851300987

21,420 (3

cases)(Marchi6)

Total 2,240 8,27,291 46,532 l2-551

7s

o Cheques amounting to Rs. 2200 issued but not presented for payment have become time-barred and should be written back in the accounts.

o Cheques amounting to Rs.8,27,291 deposited in bank but not credited by bank need to bepursued with the bank to get credit of these amounts.

o An amount of Rs. 46,532 debited by the banks but not taken in the cash book needs to beinvestigatedAn amount of Rs. 12,551 represents amount credited by bank but not taken in cash bookranging from April 2015 to March 2016. Thus, amount of Rs. 72,551 remained out ofaccounts.

C. . Grant-in-aid

During the period 2015-lti the Institute received a total grant of Rs.4760.00 lakh (Plan:Rs. 1760.0p lakh and Non-Plan: Rs.3000.00 lakh) from Ministry of Health & Family Welfare. Ithad an opening balance of Rs. 675.77 lakh under Plan and Plan intemal receipts of Rs. 32.74 ,

lakh during the year 2015-16. It utilized Rs. 4691 .25 lakh (PIan: Rs. 1691 .25 lakh and Non-Plan:Rs.3000.00 lakh) leaving a balance of Rs. 777.26 lakh under Plan.

University College of Medical Science (UCMS)

A. Balance Sheet

A.1 Corpus/Capital Fund and Liabilities

Designated/ Earmarked FundslEndowment Funds (Schedule-2)-Rs. 6.70 crore

The above do not include accrued interest amountins to Rs.30.59 lakh during the year2015-16 on FDRs (Student Welfare) of Rs. 3.85 crore. This has resulted into understatement ofliability of Student Welfare Fund by Rs.30.59 lakh as well as Cument Assets by Rs. 30.59 lakh.

A.2 Current Liabilities & Provisions (Schedule 3)-Rs. 300.27 crore

The above do not include liabilities for expenses payable ainounting to Rs.6.28 crore(salaries fo'rthe month of March 2016) and includes salary forthe month of March 2015. TheUniversity should follow the actual system of accounting.

B. General

8.1 Fixed Assets Register was not maintained in the Format as prescribed in GFR Form 40 asper rule 190Q) of GFRs. The register did not show the details such as opening balances,addition during the year, closing balances etc. Register relating to Fixed Assets procluced to audithas been showing the asset from Febru ary 2014 onrvards only due to which authenticity of valueof fixed assets shown in accounts could not be verified in audit.

8.2 As per Schedule - 24 Contingent Liabilities and Notes on Account the expenditure onsalary is forthe period from March 2015 to February 2016. However, as per unifoim format ofaccount it should be chanied over to accrual system and Rs.4.90 crore (salarigs for the month ofMarch 2015) should be shown prior period expenses in the Annual Accouirts for the year 2015-16.

8.3 As per Schedule - 23 Significant Accounting Policies, Retirement benefits i.e pension,gratuity and leave encashment are accounted for on cash basis. However, in the Annual

7Y

Accounts forthe year 2015-16 it is accounted for on accrual basis. The provision of retirement

benefit should be made on the basis of actuarial valuation as prescribed in AS-15,

8.4 Closing balances of cash book (Student Welfare Fund), Subsidiary cash Book was not

certified by the competent authority'

8.5 Bank Reconciliation

Out of T bank accounts, Bank Reconciliation Statements of 6 bank accounts were provided to

"Ji,. Reconciliation Siatement of Canara Bank, A/c No. - 3009101051010 (Hostel Fund) was

not made available to audit. Scrutiny of the Bank Reconciliation statements revealed the

following details:(Amount in Rs.)

sl.No.

Name of Account &A/c No.

Cheques issuedbut not

encashed

Cheques/DemandDrafts

depositedbut not

credited byBank


Amountcredited byBank but

not taken inCash Book

Non-plan A/c(MaintenanceAccount)Canara Bank Saving

Account No.-3009101060s00

1,95,572 (55

cases) (April 14

to Novemberls)

5,02,411(21 cases)(January l0to March161 :

3220 (rcase)(July 2012)

t2,732 (6cases)(April 13 &June l5)

2. OBC AccountCanara Bank Saving

Account No--3009101060307

1,37,229 (09cases)

(Mayl l toMarch 15)

aJ. Plan Account I l,ll+ (03 cases)

Canara Bank Saving | (APril 15 to

Account No.- | August 15)

3009101060s01 I

-

4. Student Fund

AccountCanara Bank Saving

Account No.-3009101050382

16,660 (04

cases) (JanuarY

l5 to Octoberl5)

5. Research CellCanara Bank Saving

Account No.-300910i058328

16,287 (03

cases) (March201 5)

Total 3,69,082 s.a2.4ll 3220 12.732

It can be seen from the above that :

. An amoLrnt of Rs. 3,220 represents amount debited by bank but not taken in cash book (lcase of July 2012). This needs investigation.. Cheques amounting to Rs. 3,69,082 issued but not presented for payment have becometirne-barred and should be written back in the accounts.o Cheques amounting to Rs. 5,02,41 I deposited in bank but not credited by bank need to bepursued with the bank to get credit of these amounts.o An amount of Rs. 12,732 represents amount credited by bank but not taken in cash bookranging from April 2015 to March 2016. Thus, amount of Rs. l2,55l remained out of accounts.

C. Grant-in-aid

In schedule-10 of accounts, UCMS received grant of Rs. 11850.88 lakh which includesPlan Grant of Rs. 1280.00 lakh and Non Plan grant of Rs.10570.88 lakh. It had an openingbalance of Rs.292l.l3lakh (Plan: Rs.2687.65 lakh and OBC: Rs.233.48 lakh). The collegehad other receipts of Rs. 187.40 lakh (Rs. 138.29 iakh unCer Plan and Rs. 49.10 lakh underOBC). It utiiizeci R.s. 10763.23 lakh (Pian: Rs. i55.05 lakh, Non Pian: Rs. 10570.88 lakh andOBC: Rs. 37.29 lakh) leaving a balance of Rs. 4196.17 lakh (Rs. 3950.88 lakh under Plan andRs. 245.29 lakh under OBC).

As per information furnished by the .oll"g", the college dicl not include opening balanceof Rs.478.71lakhandotherreceiptsof currentyearof Rs. T4.Tg lakhunderNon-Plan. ltutilizedRs. 10512. l7 lakh under Non PIan leaving a balance of, Rs. 612.21 lakh under Non-plan.

The difference between two set of figures needs to be clarified.


A. Balance Sheet

A.1 Assets

A.1.1 Fixed Assets (Schedule 4)-Rs.4.04 crore :

The above do not include assets amounting to Rs. 13.65 lakh resulting in understatementof Fixed Assets and Capital Fund by the same amount.

B. General

As per Significant Accounting Policy l.,lo. 6, the Income and Expenditure ofEarmarkedlEndowment Funds are accounted on cash basis. It is however, observed that theincome on inyestments has been accounted on accrued basis. Thus, accounting policy needs tobe modified accordingly. This was also pointed in the last year report but remedial action hasnot been taken.

C. Grants

The School of Open Learning is a maintained institution University of Delhi. During theyear 2A$-16 the school did not receive any grant from University Grants Commission.

Deshbandhu College

A. Balance Sheet

A.1 Assets

76

A.1.1 Fixed Assets:(Schedule 4)-Rs. 14.30 Crore

(i) The above include Rs.7.01 lakh as addition to buildings during 2015-16. However, this

amount was paid to the surveyor for new building block which is under construction. This

resulted in overstatement of Fixed Assets -Building Fund and understatement of Work-in-

Progress.

Further, depreciation amounting to Rs. 0.35 lakh has been charged on it. This resulted in

overstatement of Expenditure and understatement of Capital Fund by Rs. 0.35 lakh.

(ir) The above do not include an amount of Rs. L53 lakh and fact that Gifted Books of Rs.

0.'18 lakh was not disclosed in Notes to Accounts.

(iii) The above include advance of Rs. I .15 lakh (60%)paid for purchase- of furniture valuing

Rs.t.91 lakh in respect of library. This res'rrlted in overstatement of Fixed Assets and

understatement of Loan and Advances & Deposits by Rs. 1.15 lakh.

Further, depreciation of Rs.0.28 lakh (@25%) was also charged on Rs. 1.15 lakh. This

resulted in overstatement of Expenditure and.understatement of Capital Fund by Rs. 0.28 lakh.

(iv) The above inblude advance of Rs. 10.32 crore paid to RITES for construction of new

Uuitairg block under work-in-Progress. This resulted in overstatement of Fixed Assets- Work-in

frog..r"r and understatement of Loans, Advances & Deposits by Rs. 10.32 crore

A.7.2 Loan, Advances & Deposits (Schedule 8)-Rs. L7.27 crare

The above do not include security deposit of Rs. 6.06 takh paid to DISCOM (BSES).

This resulted in understatement of Loan, Advances & Deposits as well as Capital Fund by Rs.

6.06 lakh.

B. General

8.1 Schedule- l0 has not been drawn properly as detailed below:-

(i) The opening balance of the Non-Plan grant-in-aid as on l/412015 has not been taken in

the Schedule.

(iD An amount of Rs. 25.00 lakh has been shown as receipt during the year in Plan head

white this grant pertains to Non-Plan (Non-Salary head).

(iii) The college has relunded plan grant of XI thPlan amounting to Rs. 17.14 lakh but the same

has not been routed through this Schedule.

(iv) The college had opening balance of XII th plan grant of Rs. 18.47 lakh and incurred

expenditure of Rs-. 12.39 l;kh dtiring the year leaving a balance of Rs. 6.08 lakh as on 3 11312016

bui these amounts of Plan grants have not been included in Schedule 10

(v) The receipts of Non-Plan grant has been shown on cash basis. It includes grant of Rs.

. i.it .ror" pertainingto the year2}l4-t5 butreceived in April 2015 and does not include gi'ants

of Rs. ll. 7 j crore pertaining to the year 2015-16 as the same was received in April 201 6. The

college should follow the acciual system of Accounting.

82 The figures of fixed assets as shown in the annual accounts (Schedule 8) and as per

records of individual departments showed difference. As per the accounts the assets of Zoology

department is Rs.l ,26,827 (Furniture :Rs. 14.913 and Apparatus : Rs.1,11,913) but as per the

fiied assets register of the Zoology department the total assets with the Zoology department as

V*

on 3l/312016 is Rs' 13'37,241. These differences need to be reconciled and correct figureadopted uniformly in both the annual accounts and fixed asset, ffi.t..s of individualdepartments.

B'3 certificate of closing balance at the end of each month was not found recorded in thecash book.

C. Grants-in-aid

The college received grant-in-aid of Rs. 3468.25lakh (plan: Nil, Non plan (oBc): Rs.392'35 lakh and Non Plan (Salary & Pension): Rs. 3075.90 lakh) from university Grantscommission during 2015-16. it hao an opening_batun". oig.ant-in-aid of Rs. 72l.7glakh (plan:Rs' l8'47 lakh, Non-Plan: Rs. 686.29 takhaniNon-plan obc: Rs. n.ozliin>and own incomeof Rs' 123'84lakh (Non PIan). out of total incom" orR.. +')l3.g7lakh, the college utilized Rs.4030'30 lakh (Plan: Rs' 12.39 lakh, Non-Plan: Rs. 3681.18 lakh "rd

N;;;i";Bc: Rs. 336.73lakh) leaving an unspent balance of Rs. 283.56 lakh gian: Rs. 6.0g lakh, Non-p lan:204.g4 lakh,and

Rs. 72.64lakh under Non-plan OBC).

College of Vocational StudiesA. Balance Sheet

A.1 ' Liabilities

4.1.1 Current Liabilities ancl provisions (schedule 7)_Rs. 17.39 croreThe above do no1 include unspent grant-in-aid of Rs. 20.1g crore (inclusive of ownreceipts) resulting in understaternent or current Liabilities & provision and ;;;;ffi;:r;

"'iCorpus/Capital Fund by Rs. 20.1g crore.

4.2 Assets

X2.l Eixed Assets (Schedule g)-Rs. 5.56 croreThe above do not include incidental.expenses (architect fee) related to construction ofporta-cabin amounting to Rs. 10.01 lakh whic-h has blen booked i, ,r," *""unts as revenue

fifiijllt:' This has resulted in understatement of Fixed Assets and corpus /cap;tatFund by Rs.

A-2.2 current Assets, Loans & Advances (schedure Ir) - Rs. 27.93 croreThe above do not include interest amounting to Rs. I 1.05 lakh accrueci on FDRs of RsI 0' I 9 crore of Student Societies Fund. This has .".ilt.d i, to undersd;;;i Lur."nt Assets,Loans & Advances and Student Societies Fund by Rs. t l.os iur.r,.

B. Income & Expenditure Account

B.1 Income

8.1.1 Interest Earned (Schedule I7) - Rs.l.17 croreThe above do not include interest accrued of Rs. l.l8 lakh on FDRs of Rs 3.96 croreresulting into understatement of Interest Income with consequent understatement of capitalFund and Current Assets, Loans & Advances by Rs. l. r g rakh

7a

B.2 ExPenditure

8.2.1 Other Administrative Expenses (Schedule 2l) - Rs. 85'28 lakh

The above include expenditure of Rs. 6.01 lakh on purchase of Library Books while the

same has also been shown urd.. Fixed Assets. This has resulted in overstatement of expenditure

by Rs. 6.01 lakh. This needs to be corrected by reversing the double entries of same expenditure

by increasing the income by same amount'

C. ReceiPts & PaYments Accounts

c.l The opening balance and closing balance of Student Society Account (canara Bank S'B'

A/c No. 17153) wherein Rs. 369.13 lak*r and Rs.650.70 lakh respectively were lying has not

been shown in the Receipt and Payment Accounts'

c.2 The opening and closing balance of Security Account (canara Bank S'B' A/c No' 17154)

Rs. 6.12 lakh and i{r.s.gg lakl respectively has not been shown in the Receipt and Payment

Accounts.

D. General

D.l In Receipts & Payments Account closing balance in Building Fund Account (canara

Bank SB Account No. tZiSSl as on 31.03.2016 has been shown as Rs' 78'97 lal<h' However' as

p"r...t, book it is Rs. 70.86 iakh. The difference of Rs. 8.11 lakh may be reconciled'

D.2 In Receipts & payments Account expenciiture on_ purchase of Furniture/Fixture Buiiding

has been shown as Rs. +i.tg lakh. How.r.i, i, Schedule - g "Fixed Assets" it has been shown

as Rs. 49.29lakh.. The difference of Rs. 8.10 lakh may be reconciled'

D.3 FDR of Rs. 1.43 crore of OBC Fund was encashed during the year 2015-16 and the

encashed amount was taken in Building Fund in place of oBC Fund' This needs to be rectified'

D.4 . Schedules of Balance Sheet and Income & Expenditure Account have not been prepared

as per the format of accounts prescribed by the MHRD'

D.5 BankReconciliation

CVSmaintains5bankaccounts.outof5bankaccounts,BankReconciliationStatements of 3 bank accounts were provided to audit. Reconciliation statement of these three

bank accounts revealed that various entries of Rs. 13.67 lakh remained unreconciled as on

31.03.2016 as detailed below'(Amount in Rs.)

Cheques/Amount

deposited butnot credited bY

Bank

Amountdebited bY

bank butnot taken inCash Book

Amountcredited by

Bank but nottaken,in Cash

Book

sl.

1"

Name of Account &A/c No.

Chequesissued but

notencashed

9,78,746(December2009 to Feb

2016)

1,48,964(July 2009 to

October20r4)

152538(July 2010 toJanuary 201 5)

1 Student SocietY Alc,Canara Bank, SB A/cNo.1768101017153

t6lr)IIlmlc,IFlml-lEulslolzlhlolvlmlol*IEl€l!!l4lEl3lztol^l.rIIlolrt>lrIql-ls

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E

2. Maintenance GrantA/c, Canara Bank, SBA/c No.1768101017149

2,050(July 2015 to

Feb 201 6)

61,161(November

2009 toMarch 2013)

3. Security Account A/c,Canara Bank, SB A/cNo.1768101017154

20,000(June 2015)

2951(l case 2A14.

l5)

Total 20.000- 9,80,796 2,13,076 1,52,639

It can be seen.from the annexure that an amount of Rs. 2.13 lakh represents amountdebited by bank but not taken in cash book. This needs investigation.

An amount of Rs. 9.81 lakh has been shown as cheques/amount deposited in bank but notcredited by bank. These cases need investigation.

Similarly, an amount of Rs. 20,000/- represents cheques issued but not encashed. Thesecheques have now become time barred but have not been taken in the cash book and shown asliability.

Similarly, an amount of Rs, 1.53 lakh represents amount credited by bank but not taken incash book i.e. R.s. i.53 iakh remaineci out of accounts.

Therefore, proper action needs to be taken at the earliest to reconcile the same.E Grants-in-aid

College of Vocational Studies, University of Delhi received grants-in-aid of Rs. lgg4.64lakh (Maintenance Grant- Rs. 1614.86 lakh and OBC Grant-Rs.379.78 lakh) from UGC duringthe financial year 2015-16. College also has own receipts of Rs. 509.76\akh and had an openingbalance of Rs. 1553.58 lakh under Non-plan. Out of the total funds of Rs. 4057.98 lakh, theCollege utilized Rs. 2040.44 lakh leaving a balance of Rs. 2017 .54lakh under Non-plan.

The college has not furnished any Utilisation certificate to UGC since 2009 l0.Theclosing balance of the Non-Plan grant-in-aid cash book is reported as the closing balance by thecollege to UGC for finalisation of budget estimate. The above grant:in:aid par? has.beenprepared on the basis of cash book taking in to account the entire Receipts & Payments and theclosing balance as on 3 11312016 is the closing balance of the cash book.

Management Letter: Deficiencies which have not been inciuded in the audit Report have beenbrought to the notice of the Vice-Chancellor, University of Delhi through a management letterissued separate ly for remed i allcorrective act ion.

v. Subject to our observations in the preceding paragraphs, we report that the Balance SheetIncome and Expenditure Account and Receipts and Payments Account dealt with by this reportare in agreement with the books of accounts

vi. In our opinion and to the best of our information and according to the explanation givento us, the said financial statements, read together with the Notes on Accounts and SignificantAccounting Policies, and subject to the significant matters stated above and other mattersmentioned in Annexure to this Audit Report, give a true and fair view in conformity withaccounting principles generally accepted in India:

fro

lii:jir l:r;:. r- r:ir::i :i . :ii- jrii;..,..ji.

I , .,111 ..

t-

-r 1

1.

Annexure-I

Adequacy of Internal Audit SYstem

The university has an internal audit department.

During the year, 19 units were planned for audit out of which I

The follow up.was not adequate as 244 audit paras of internal

on 31.03.2016.

Out of l3 maintained institutions only 3 were audited up toaudit of remaining 10 mairitained institutions is in alrears.

1 units were audited.

audit were outstanding as

2Ol4-15 and the internal

)

S.No.

Name of the Maintained Institutions Audited up to

I Aryabhatta College 2012-13

2. Ramanuian Colleee 2012-13

J. School of Open Learning 20rt-124. University College of Medical Sciences 2014-15

J. Collese of Vocational Studies artt/l 7<z.w ta- t J

6. Dayal Sineh College (Evening) 20tt-127. Agricultural Economic Research Centre 2010-13

8. Vallabhbhai Patel Chest Institute 2012-13

9. Deshbandhu College 2013-14

10. Dval Sineh Colleee (Dav) 2012-15

ll Miranda House 20ll-1212. Kirori Mal Collese 2014-15

13. Ram LalAnand College (Day) 2012-13 (Report wasawaited)

Adequacy of Internal Control System

The intemal Control of University of Delhi is inadequate as :

Follow up action on the Bank Reconciliation Statement is inadequate.

The Managements response to external audit objections is not effective as 59 paras were

outstanding as on 3l .03.2016.


Management was not responsive to audit objections of audit reports of the foilowing

Institutions/Colleges i.e. Aryabhatta College, College of Vocational Studies, Dyal Singh

College (Evening & Morning), Miranda College, Kirorimal College and Ram Lal Anand

College (Day)

9e_

University College of lVledical Sciences

o There is not adequate internal control system as accrual system of accounting was not

followed as mentioned in comment No. A.l & A.2. Further Fixed Assets register was not

maintained properly and Bank reconciliation was not done properly.


o Post of Assistant Registrar (Accounts) is vacant since May 2014.

o Physical verification of inventory was not done regularly.


. The intemal control system of Institute was not adequate as MHRD format was not

followed strictly and Capital expenditure was booked as revenue expenditure. Further

Bank Accounts was not reconciled and Fixed Assets register was not maintainedproperly.

Dyal Singh College (Evening)

o The intemal control system is adequate.

Dyal Singh College (Morning)o The internal control system of the college is not'adequate as accrual system of accounting

was not followed and Capitalization of expenditure was not done.

Miranda llouse

. Physical verification of inventory was not done regularly.

Ram Lal Anand College @aY)

. Physical verification was not done regularly.


r The essential post of Director is vacant since 01.02.2006. Presently Director (Acting)

appointed by the University is looking after the centre-

Ramanujan College

. The internal control of the college is not adequate as Rs. 130 lakh received from UGClvas not properly accounted.

Deshbandhu College

The internal control system of the college is weak in following areas

(i) Broadsheet for GPF/ CPF has not been maintained.

(ii) Certificate of closing balance at the end of each month was not recorded in the

cash book.

(iii) The baiances of some ledgers were recorded with pencii.

93

3. System of physical verification of fixed assets

Physical verification is conducted on annual basis. The physical verification of 52 units

out of 125 units was conducted by the internal audit for the year April 2A14 b March2015.

Maintained Institutions The position of physical verification of assets and books and

publication in Maintained Institutions is as follows:-

Sr.no.

Name of the MaintainedInstitutions

Physical verificationconducted uotoAssets BookS &

PublicationArvabhatta College 2015-16 2012

2. Ramanuian Colleee March 2016 March 2016

J. School of Open Learning 2014-15 Underprocess

4. University College of MedicalSciences

2015-16 2014-15

5. Collese of Vocational Studies 20Ls-t6 2012-13

6, Dayal Singh College (Evening) 2015-16 UptoMarch 2012

7. Agricultuial Economic Research

Centre

2013-14 20lt-12

8. Vallabhbhai Patel. Chest Institute [-and &Building upto20r6Others : upto2014

20lt-12

9. Deshbandhu College Land &Building uptoDec 2009Others upto2003-04

2008

10. Dval Sineh Dav 20t5-16 2013-14

l1 Miranda House December 2015 2015-t612. Kirori Mal'Colleee Noverhber 2009 2014-15

13. Ram LalAnand (Day) March 2015 2003-2006

System of Physical Verification of inventory

Physical verification is conducted on annual basis. The physical verification of stationery

und ,onru*able items of 52 units out of 125 units and physical verification of 8 out of 2lIibrary have been conducted by University of Delhi.

Out of 13 MIs the physical verification of inventory has been done up to 2015-16 by 10

MIs. 3 colleges (SOL, RLA and Miranda house has done physical verification up to

8v

4.

5-

Z0t4-15 only. The information in.19gpect, 9[ Phygr.gal y.9rif1c,,1!ion "gl invantoqy like

r"io".w *i other consum,able itemiruas not turnished to'htiiiitffid&brSli*tttifti{{ege.

R"gii.{a*.ty.tniic.yriil$tr1...o?stiltutorydt.es............'.]',,1 ... . '' : ,.: :,:]: :-..:

As per the Aceounts, no statutory due over six month was outstanding as on 31.1'2016.

,.Nfgintained''iltrit*tlrtia*r,,,"';', -,. .l

Coilggt of Yrcatio*al $tudies '" I

As per annual pgcounts, pqyqlent over six months in rggpe.9!$sta.1*oly dues like Labour'e"JJ

nr- S.t?,..t*itrh arrO fOi ns. 0.08 lakh eteo w€r€ outiqinding,as onlI.$$30I '

Annexure-2

sl.

)"

BankAccount No.

Chequesissued upto31.12.15but notencashed(+)

Debit raisedby bank butnot booked incash book (-)

Credit givenby bank butnot bookedin cash book(+)

Cheques& Draftdeposited butcredit not givenbybank Q

DirectEntries inCashbookbut notfound inBankStatement

Remarks

(Periodicity ofthedetails)

1. GIS Cell(r 08s 1299530)

1,144 93,089 28,425 NotKnown,detailsnotavailable

2. UGCResearchFellowship(108s1298560)

6,86,475 -do-

3. DU SeminarSummerlnstt.( l08s 1 298707)

2,36,822

(17)

Since1986-87

4. DUEndowmentFund(108st299733)

5,000

(l)1/5/ts

5. CSIRFellowship( l08s t298413)

27,425**

(4)

**2007

to 2009

6. ResearchScheme

60,209

(4)

2,440(6.3.20r 3)

43,412 (t)

96

I

(r 08s l 2986s0)

7. Director ofHindiMediumImplementation(1 08s 1299303)

38,293(33)

33,025* *Since

1998-99,detailsnotavailable

8. SeminarSummerlnstt.(1 085 1 2990s2)

28s00

(4)*

*Since

2008

9. Misc. Saving(l 085 129894

s)

29,37,778

(3)

Sinee2010

10. ContractorSecurity(l 08s 1298480)

43,320 38,369 1,23,300 2006-07,detailsnotavailable

11. I Plan

I trossrzstrz

5,63,440 (2)

12. Misc. CurrentAIC(1 o8s r 295365)

82,832(35)*

4,67,187

(17)

30,07,812(2s)

4,21,635

(7)

*Since

t0l20t4

13. YoungResearchScientistsProject( l 085 129859

3)

83,600 (15) Since2406(detailsnotavailable

)

74, Dept.Adult

OI

&.

ContinuingEducation( I 085 129940

r on/*I OUT 1993-94,detailsnotavailable

g7

s)

15. B.R.A.Project(lo8s I 298264)

20,729

(2)

4,000

(4)

16. BRAC M.G.(l08s1 300s80)

26,828

(7)

9240

(l)

17. DU ResourceGeneration(r 085 1 300636)

I

10,500 4,03,194 Detailsnotavailable

18. NSS(108s129997l)

12,460 (6) 71,060 (l)

19. Misc SC

(10043s46738)

17,461(4)*

12,15,933

(ls)#

*Since

22l0y1s

#Since31110/12

20. Plan SC(10043s46727)

29,486

(4)*

17,13,324

(8)

I1,51,301

(4Qx**

87,76,383' (21;*x*Since

221U15,**since

2313109

***since

412109

21. Salary SC

(r 00435450 I0)

7,473

(t4)*

78,630

(2)

*Since

U4lts

22. Ivtaint SC(1004354502r)

8,60,828(233)*

8,41,467

(34)

35,67,137

(63;***

38,24.331

(20)**

*Since

25181t4,**since

3u3t09,*r.*Since

24l4nr

23. contractorsSecurity SC

8359 (l)'F *Since

9s

;1

,-!

a

\

(1004354S4O0) ,'

1i1n4 - 1

24. LibraryS€cur SC(100435462s,1) ,r

76,500(77)*

Siiice ,

.3{108/,12

25. R&P., SC(10CI435463S

6), ,

a'

5l;89,283, (225)

7,38,19,490(3291*x

1,52,57fi32(66)*It

. ]-'.. :

5,76,$6$'12)r. .i ,''

. .:

BR$ ,upt6" 3t1102015-,

ni*3i06,**Since

-r:,.. t. t.-

23/91A8,***since

3:Al\2t64

Grand,Total

.::.,,t

74,23p82 7.J.3,18,246 2,44,66;817 97159,!72 131,94383

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LiEE'i-VERSETY FR=SS

BAt fg E SFfEEF AS Af gf st MAR?H Z7iT

FUNDS & LIABELITIES CURRENT YEAR PREVIOUS YEAR

'l l+a^i$*!r. vGltitLci

2. eurremt tiab!lities :

(a) Deduction from Salary Bills(b) Bills Payable(c) Advance for work to be done(d) lnter Bank Transfer(e) Loan from UFD(f) Earnest Money

Rupees6,315,552.00

1 ,159,913.00992,400.00130,000.00

17,395,492.0010,000.0050,500.00

Rupees3,996,503.00

1,018,671 .00605,322.00130,000.00

17,395,492.A010,000.0050,500.00

ASSETS CURRENT YEAR PREVIOUS YEAR

1. Machinery, Furniture & Equipments2. Amount Receivable3. Stock ln HanC(a) Raw Material(b) Finished Goods4 Work in Progress5. Cash in Bank6. FestivalAdvance7. Pernranent Asseis

Rupees258,223.00

20,234,959.00

614,900.0020,640.00

1,153,000.003,770,136.00

900.001,000.00

Re.lpees329,141.00

20,845,348.00

1,128,533.0049,850.00

365,000.00482,316.00

6,300.001,000.00

!tJIFTL 26,G53,757.GS 23,2S6,499.S0

=e,w*@"

o.s.D.Unlversity Press

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