24
Annual Account for the FY 2014-15
Annual Account for the FY 2014-15
ALL INDIA INSTITUTE OF MEDICAL SCIENCES, RAIPUR (CHHATTISGARH) Balance Sheet as on 31/03/2015
Particulars SCHEDULES Current Year 2014-15
Previous Year 2013-14
A CORPUS/ CAPITAL FUND AND LIABILITIES
Corpus / Capital Fund
Reserves And Sufolus
Earmarked/ Endowment Funds
Secured Loans And Borrowinos
Unsecured Loans And Borrowinps
Deferred Credit Liabilities
Current Liabilities And Provisions
Rs. Rs-,965,052.479.84 . 544.349.515 17
* . 232,200.00
81.019,252.00 22,066,093.00
TOTAL
B ASSETS
Fixed Assets
nvesiments - From Earmarked/ Endowment Funds
Investments - Others
Current Assets' Loans ' Advances Etc.
Miscellaneous Expenditure (:o the extent not written off or adjusted )
8
9
10
11
.1.046,303.931.84 566,415,608.17
( 220.901,572.00 58.643.424.
\ 50.000,000.00 380.000.000.00
775,402,359.84 127.772.183.51
TOTAL
SIGNIFICANT ACCOUNTING POLICIES CONTINGENT LIABILITIES ANp NOTES ON ACCOUNT
24 25
J, 04^303,93jL84_ 566,415.608.17
S. Jha FINANCIAL ADVISOR AIIMS, JAIPUR (CG.)
Director All India institute of Medical sciences
Raipur492 099(CG.)
Irjcom? An.) i SCIENCES HAIPUH iC.MHA i i r ( . I I H I , xpondltore ACCC fn, l h , ,, , , t d J M l 2QH
AMPOULES Current Year MJAJO
Income From Sale*/ Services
Qitiu*/ Nubudios
Feet/8ubc :•■,
income form Inyoatmonla {Income on Investment from eomarked / Ortdow fund* trenafeneU to f-urni»)
Income from Royalty, Publication etc
Internal Earned
Ot'w In
increase/ (decrease) m atpcx of Finished oooda «n work moroarees
PilOf Period Deorecition Ove/ llonkori TOTAL(A)
KXPfNOITURE
12
19
M
II to
i»
18
19
4655.490 46
522.500 000 00
553,117 00
■
41,513,505 00
4.259.467 00
Provlous Yoai 2U13-H
R»
'790.8125
587,615,505 0
"XM.107.0C
1.897,114 01
MMiHyrt I wmwv
Cetabliahmenl F.xpenaes
other Administrative expanses etc
Expenditure on Oranti. Subsidies etc
Interest
■•elation (Not Total at the year- ond- corresponding to Schedule
TOTAL(01
Balance bolnq exceaa of Incomo ovor Fxoendlturo (Ait/
tramfar to Special Reserve (Specify each)
I rHrikfer to I form Qenernl Raaerve
BALANCr HCINO 8URPLU8/(OtriCIT) CARRIED TO CORPUS/ CAPITAL FUND
SIC JNIMCANT ACCOUNTING POLICIES
CONTINOI Nt I (ABILITIES AND NO 11 .'i ON ACCOUNT8
10 288.899,32100 122.284.328 00
21 147,813,397 25 82,095,194 00 ■J-J •
r.\ 9,412 00 '130 50
8 38.828,845 63 11,257,0/UOO
_42£M0 i778 l7fl l f f i i 0 . 7 M : « T
.'4
u
420,444.476.67 398,991,030.1/
M^MM: _mmmu_
HNANC1AI ADVISOR AIMS, RAIPUR ICG.)
O* i<
«*
Balance as at the beginning of the year Add : Contribution towards corpus/capital fund Add/(Deduct): Balance of net income/(expenditure) transferred from the Income and Expenditure Account Add:- Prior Period ltems(Expenditure is overbooked in Previous Year)
BALANCE AT THE YEAR-END
2014-15
Rs.
544.349,515.17
420,444.476.67
258.488.00 965.052.479.84 544.349.51 S.17
2013-14 Rs.
144.358.485 0C
399,991,030.17
2. RESERVES AND SURPLUS?
alCapital Reserve: As per last Account Addition durina the vear Less: Deductions during the year
Total (a)
b] Revaluation Reserve As per last Account Addition durina the vear Less: Deductions during the year
c ] Special Reserve As per last Account Addition dunno. the vear Less: Deductions during the year
d j General Reserve As per last Account Addition durina the vear Less: Deductions during the year
Total (b)
Total (c)
Total (d)
TOTAL (a+b+c+d)
Current Year 2014-15
Rs.
Previous Year 2013-14
Rs.
S. Jha FINANCIAL ADVISOR AIIMS, RAIPUR (CG.)
S ^
^ >
ALL NDfA INST'TUTE OF MEDICAL SCIENCES, RAIPUR (CHHATTlSGARH) SCHEDULES FORMING PART OF BALANCE SHEET AS ON 31/03/2015
3. EARMARKED/ ENDOWMEN FUNDS FUND-WISE BEAKUP | Current Year Previous Ye FundWW Fund XX FundYY Fund 22. 2014-15 2013-14
Rs. Rs -.^ Rs Rs. RS
* ) . Opening Balance or the funds . . . . t>). Addition to the funds:
i) Donation/grants -n) Income from investment made on account of fu - - -n) Other addrbon (specrfy nature) - 232.200.00
232.200.00
TOTAL fa*b) ■ 232,200.00
cj- Utilisatipn/Expences towards objective of funds i) Capital Expenditure
- Fixed Assets -- Others -
Total -ii) Revenue Expenditure
- Salaries, Wages and allowances etc -- Rent . . . .
Other Admirits&ative expenses -
Total . . . .
Total f c | . . . . .
^ E T BALANCE AS AT THE YEAR^NDfa+b+c> ■ . . ■ 232.20035"
Notes Disclosures shall be made under relevant heads based on condition attaching to the grants.
2) Plan Funds received from the Central/State Goverments are to be shown as separate Funds and not to be mixed up with any other Funds.
sssfes AH!
* « & > *&*«&
^
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4
ALL INDIA INSTITUTE OF MEDICAL SCIENCES, RAIPUR (CHHATTISGARH) SCHEDULES FORMING PART OF BALANCE SHEET AS ON 31/03/2015
4. SECURED LOANS AND BORROWINGS: Current Year Previous Year 2<514-1§
Rs 2013-14
Rs
a) Central Government
b) State Government (Specify)
c) Financial Institutions i) Term Loans
II) Interest accrued and due
d) Banks: i) Term Loans
- Interest accrued and due ii) Other Loans (specify)
- Interest accrued and due
e) Other Institutions and Agencies
f) Debenture and Bonds
g) Others (specify)
- -a) Central Government
b) State Government (Specify)
c) Financial Institutions i) Term Loans
II) Interest accrued and due
d) Banks: i) Term Loans
- Interest accrued and due ii) Other Loans (specify)
- Interest accrued and due
e) Other Institutions and Agencies
f) Debenture and Bonds
g) Others (specify)
B -
a) Central Government
b) State Government (Specify)
c) Financial Institutions i) Term Loans
II) Interest accrued and due
d) Banks: i) Term Loans
- Interest accrued and due ii) Other Loans (specify)
- Interest accrued and due
e) Other Institutions and Agencies
f) Debenture and Bonds
g) Others (specify)
- -
total - -Note: Amounts due within one year
FINANCIAL ADVISOR AIIMS, RAIPUR (C.G.) * ^ s
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ALLINDFAlNfll imrr CI Ml" 01 GAL SCIENCES, RAll'-UM (dhTMATTFSOARM) acMi-oui rr. F nnwiiHO PART QFBALAHCEBHCCT A3 ON MJQJttOU
JANii AHn nORROWIHCS: Cyrn,ni\m*r J7T3rF 1/Tl
3 L _ _ R* ■J Cwf ' Gtv*mm*fli b) M i l * Dnuarnrnf n| I'Spt^fyJ
c] F inancml lnntiFij<jnm
d| Banki. ■) Tttftt Lunnn Ml ()Ih*r I nun* f*ji»nty)
f) (Jebunluro and Flnnda
0) OlFiom (ipoofy)
Nn(t Am^iFnli J^'Q wiihin nna y»ar
JTOJ" Nil
■> Accoplancn i f ^ r a d \>V hypothf04IIOF1 Of Capital oqulpmanl and olhar i M l t l
b) 0!l'mr»
~^uu -Nul<i ArTiuuri(> iiunWumn^Fiawir
FINANCIAL ADVLSOft AIIMS, RAIPUR CCeO
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ALL INDIA iNSI lM' i i . 01 M I uiCAL 8CIENCE8, NAif'UK |f:nHAi i I ' . ' .AWHI .icnri)ULr» FOHMINCJ PARI or riAi ANGC aurrT AB ON 3M03rjo\n
7 CUHR1.NI IIAfllLITIlRANOPMOVISlONS Cur».ilV«i.r P ( . v l ou .Y« r
A) CURRFNf LlAfllLtTieS I) AcO*planr.a» II) Sunflry C'.tf i tor»
■) For Goocfa b) Olhera
III) Advanc.* Rocoivad lv) In(»f8»l accurad Out rial flu. 0«
«) Kocu'#fl 1 IWlK/tJOfOWIItOl b) Urtaaourofl I.Oina/barrowinrgt
v) SMutwy (.tabiiitia* a) UUuu ' C a n D) ID ! i
VI) U lh9 ' curitfnl 1 lapfltliaa «) Sacurily Dupualla
• •
47.508.02000. 42.600,070 0 0
A) CURRFNf LlAfllLtTieS I) AcO*planr.a» II) Sunflry C'.tf i tor»
■) For Goocfa b) Olhera
III) Advanc.* Rocoivad lv) In(»f8»l accurad Out rial flu. 0«
«) Kocu'#fl 1 IWlK/tJOfOWIItOl b) Urtaaourofl I.Oina/barrowinrgt
v) SMutwy (.tabiiitia* a) UUuu ' C a n D) ID ! i
VI) U lh9 ' curitfnl 1 lapfltliaa «) Sacurily Dupualla
• i
A) CURRFNf LlAfllLtTieS I) AcO*planr.a» II) Sunflry C'.tf i tor»
■) For Goocfa b) Olhera
III) Advanc.* Rocoivad lv) In(»f8»l accurad Out rial flu. 0«
«) Kocu'#fl 1 IWlK/tJOfOWIItOl b) Urtaaourofl I.Oina/barrowinrgt
v) SMutwy (.tabiiitia* a) UUuu ' C a n D) ID ! i
VI) U lh9 ' curitfnl 1 lapfltliaa «) Sacurily Dupualla
111.040 00 ' in,65l 00 18/.BB1 0 0 043 MOOTl U4.T 14000
4.60fl,4/^OO» 1.208,84.100
B) I ' l lOVISIONB i) For Taoalion
u) Gratuity »i) 8upafannuation/P#n»ion iv) Acou'Tiulalod Laava t-"nc#ahrnant v) rracf* Wa'rant lei /Clalr t i i
vl) EaMlrleHyrvp Cxlarnal RamHlonta NMS Payable Halflty I 'ayapl .
viO ToUmPnn. f.xp
JOTAUft) TOTAI (A.B) " ,
0 00 0 00 u o o 0 00 0 0 0 0 0 0 0 00 o.oo O00 0 00
/.Mil l ! 1- '0 01.1 0 00 H?.000 00 /
1.183./02 0 0 ' ( 8 . 3 B 7 O i y 0 0 ' Y ,
01,13(100' [ i^/oz.ooo.oo o.oo 11,019,282.00 22(0M.0«;00
A l l - . " u y<j G.)
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SCHEDJ.ES FORHNG PART C? BALWCC SrfET AS Ot 31*Wt15
«C7E-t Pj£rJLS5£-&A5 0Hn«a2»U sflosssux* ocrrprmnoiiauxac n r a u a
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- - J g isocssao SK.**SX ■ M M \ l « S 6 > ' < » tar.reaac 113.998 X O K * f s»*ss2ao *• 15*41200 IJS3.MSJ*
2 aLWrSM^O»CBY*eQJWI •<«--::;•:-; •:-" *: n :: ••cs-sza: ■ : - ■ - : : : : - J ' : - « - s * " x 2=253?5a75 « . 1 M M [ 2 i««53«75 ^13G.9««asce * * J 8 » * n U *
3 FtfDfTTjPfi i POTTIES ! « W X » « 7 0 * X - . raz'.y.i: «- :sc6x . . ■ - * # * : ' . - 1 3«S27«08 j 3*»7.«200l i jscjsaw
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5 CCWJTB* 12*9&211M m t f M i ■l73S&iVm 4*37 SS6X " s e n a ^ I t f W f f * $ « e n o : U S U M
£ _ : : - ; - _ • " MS T T U M H "esrrs7x - »4*7*3703 n i f t i o c • s j s r e x (7*038 33 I « W » » D : * 4 J - * M
7 ; . : ■ ■ : < ; 1JUMJ&1J1 «S?0.*1SS3 2KX*£*td > 4JZ3.90?n •UM.S24 . 1 9B3.TK S33fl 7t 4 j 9 $ * : « * U3»»027*1
» « : « « 17U2TJ43S O t U « M I 11J3C.4MM 3 M 3 U * U 3 H U M B I i « w n 0 1 n i / m n « > C t « K i » * 5 £ W X S Y£A* M W f c * M f f U S & N 47S3K.S2t.ft S1AC.«1« _ 6 SB X& X CAPITAL BJCRC-M f*0GR£5! :si5££20.5<: 42-*3 3*000
V •S2KE200C ,-*21*3JS3X ^ « 2 , * 4 y p j « - e j a s K X
!SISt :si5££20.5<: 42-*3 3*000
V •S2KE200C ,-*21*3JS3X ^ « 2 , * 4 y p j «
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A l l I N U I A I N h i M U I b Of-MEDICAL SCIENCES. RAIPUR (CHHATTISGARH) BCHEDULEtt FOBMINO TABT Of BALANCE 8HPCT AS ON 31/03/2018
», (NVCDTMCWT5 FROM rARMArKHD/rNnOWrtCNT f U N M SIS? Ea* ,r
■) in GovtMrflinl StCuMWt
C) .'inarm
d) Oobnnluron and Hondo
•) SublHjiifHjft ftiM JOI'M V+fMu'**
f) Oth#rt (to b« # p*cifi#d)
;r-_T-.j
10 INVESTMENT* 0THIR1 iilVfm mill 1'JM'I mu Mcsr J3L
" r ■) In tiovomrnonl K«Ufilw»
b) Ollmi iOorovM Stcurltot 0) Sh i f t *
fl) n*l)«niiir*i «nd flnnd*
a) Kubiidiane* and Joint V«nlur«*
1) Ulhorn {I UU in Honk of Indiu) 50.000.000.00
,0,000,000.00
380.000.000.00
w
A1IMS, RA1WUR IC,G.)
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M I f j < MA'CII I I IKHAHMI BCHIiDULUB fUHMlNO f A R I OF «AI ANCi: f l t t tXT An ON 31/03/2018
1 GUftftSNT ABSITB, LOANS, ADVANCf t ETC, Currant Vwr
OCUNKENT ASSETS: ■) InvontOflM
1 Moron HIHJ Hpoffli 2 LOOM Tooli 3 Block In Irodo
finlliKKl Cloodi Won to |)(i>y«M Maw Mnionnin
b) Uundry Dabton I OoblB Oulilfl'HJinu '<" / Otht f l
i) ros ««MIV«DWI it) AIIM8. f>«|n»
Provloui Yo«r W I 3 M
IWlud aiuwtfMg ■!■ m »•
0} Ciuh t u l n n r o in IIHIKI (including cfwquit! nnd littpmn!)
rtl Hunk (tnlnncoi I vVtin fichedulnd DnnkR
on Currant Account! On Oapomto Aceounli < lndud« margin moimy) I>M *,t»«i"u Ai ' i ' i tur t i
? With nan-flchwlukxl lldnkn On Currant Account! On OapnUt* Account! (include! margin monoy) On ' - - " u A i.i
ii) Poll uifiLK-Sdvino* Account
uiii
aia 4:10.00 ? n?o ODD oo
w.ew.wo 71
.1,4:10,430 00
3U.KB 1 00
7M.M4.7SU71
330,000 00 if.BUU.OOO 00
1/4 014 014 01
3,100,000 00
1,000 00
1M.fl14.fi14B1
i,MW?Vl3 ,402,35114
Nolc Amount* du» vyilMn one y*»f
u/,//*,imi
' FIN' ; - r \
^5>*
do-
ALL INDIA INSTITUTE OF MEDICAL SCIENCES, RAIPUR (CHHATTISGARH: SCHEDULES FORMING PART OF BALANCE SHEET AS ON 31/03/2015
12. INCOME FROM SALES/SERVICE Current Year Previous Year
2014-15 2013-14 Rs Rs
a) Income from Sales i) Sale of Finished Goods
ii) Sale of Raw Material iii) Sale of Scraps
b) Income from Services i) OPD Registration ii) Admission Fees iii) IPD Registration & Blood Bank Collection iv) Maintenace Services ( Equipment/Property) v) Others (Specify)
1.504,368.00 2,858,303.45
302,825.00
381,920.00 6,914.892.66
Total 4,665,496.45 7.296.812.66
13. GRANTS/SUBSIDIES Current Year Previous Year (Irrevocable grants & Subsidies Received) 2014-15 2013-14
Rs Rs. a) Central Government b) State Government c) Government Agencies d) Institutions/Welfare Bodies e) International Organisations f) Others (specify)
822,500,000.00 597,516,666.00
Total 822.500.000.00 597,516,666.00
FINAfj 50R AIIMS, RAiPUR(C.G.)
* * ^ , c ,CV *V e*
*»";«*>< ■*«** * *
3 1
IS, R A I P U R ( C H H A T T i S G A R H ! SCHEDULES FORMING PART OF BALANCE SHEET AS ON 31/03/2015
14. FEES/SUBSCRIPTIONS Current Year Previous Year 2014-15 2013-14
Rs. Rs.
a) Entrance Fees b) Annual Fees/Subscriptions c) Seminar/Program Fees d) Consultancy fees e) Others (Specify)
Total
15. INCOME FROM INVESTMENTS Current Year Previous Year (Income on Invest. From Earmarked/Endowment Funds transferred to Funds)
2014-15 2013-14 Rs. Rs.
a) Interest i) On Govt. Securities
ii) Other Bond/Debentures b) Dividends:
i) On Shares ii) On Mutual Fund Securities
c) Rents d) Others (Specify)
563,117.00
Total 563.117.00 0.00
FINANCIAL ADVISOR £ j ^ * - I (C.G.)
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ALL INDIA INSTITUTE OF MEDICAL SCIENCES, RAIPUR (CHHATTISGARH) SCHEDULES FORMING PART OF BALANCE SHEET AS ON 31/03/2015
16. INCOMEFROM ROYALTY, PUBLICATION ETC. Current Year Previous Year 2014-15 2013-14
Rs. Rs.
a) Income From Royalty b) Income from Publications c) Others (specify)
Total
17. INTEREST EARNED Current Year Previous Year 2014-15
Rs. 2013-14
Rs. a) On Term Deposites:
a) With Scheduled Banks b) With Non Scheduled Banks c) With Institutions d) Others
b) On Saving Accounts: a) With Scheduled Banks b) With Non Scheduled Banks c) With Institutions d) Others
c) On Loans a) Employees/ Staff b) Others
d) Interest from CSEB
38,695,822.00 7,240,825.00
2,817,686.00 1,683,342.00
Total 41,513,508.00 8,924,167.00
AU - ■■■ » * « ( C . G . ) gf> &
13
ALL INUIA INS 111 U I L OF MLDICAL SCIbNCbS. RAlPUR (CHHATTISGARH) MO PART OF BALANCE SHEET AS ON 31/03/2018 SCHEDULES FORMINQ
18. OTHER INCOML
,ll Pmf fin ''ialo/diBpoBal of Assets I) Sale of Cartoon*
ii) I icence Fee* c) Tender Faaa d) Miscellaneous Incoma
Current Year Prevlqua Year" 2014-18
370.404 00 1,278.049 00 2.804,004 00
2013-14 Kn
480,802 01 071,765 00 444.767 00
t o t a l l i g W i W i W 1.W7.114.01
io iNCPtrAc.r/(Di o.RrAsq IN STOCK or riNisuro GOODS A WORK IN PROO.Rrf.fi
Otiimnt Y I M I
.,, UoMl.y ?.to<:k • Finished Goods - Work-in-progrea*
b) Less: Oponlng Stock - Finished Good*
Work-in-progress
NET INCREASE/(DECREASE) (a-b)
201-1-15 '■i;;p
t o t a l JM JLPO
20. ESTABLISHMENT EXPENSES Proviouj Taii
Salaries, wages Allownces Contribution to Provident Fund Contribution to Other Fund Staff welfare expense* Othara
(Jurront Yoar , ' ( )M tfS 013-2013-14
lUi.fUM l M U U 1.130.060.00 5.440,17200
-13,603,105 00
Total mmmw ^w>™ 0 0
S. Jha FINANCIAL ADVISOR
AIIMS, RAlPUR (C.6.)
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ALL INDIA INSTITUTE: OF MLDICAL SCIENCES. RAIPUR (CHHATTISOARH) SCHEDULES FORMING PART O* SALANCI SHBCT A3 ON 31/03/2018
21 OTHI-R ADMINISTRATIVE Particular
MJ4!M**±i CwfftmYHf 28 Haelticity and r Repair and Maintenance Advertlament Telephone Postage and communication chargaa ('tinting and Slaliotmty Education expense entertainment axpanaa Outsourcing expense Medicine 6 Consumable* Travelling Registration Fxpence* Computer L xpences Electricity Maintenance Food Supply Patient News Paper Imprest Money Office expense
14-15
"5T4 li,MI 1,762 i IM
16? 1.0*1. 1.517,
555 64.508,
7,341, ,'.m;n
tm» 08 rv, 00 072 00 070.00 01400 200 00 849 00 562 00 190 00 12100 100.00
211.04MX) 210,827 00 491.060 00
82.444 00
9,067,78825
IE ON GRANTS, SUBSIDIES ETC. Particular
Cut t . -n lY . - . . ,
a) Grants given to Institution/OrganlaiWOM a) Subsidies given to Institution/Organisations
«2J 4 15
Total
Particular ■ssrr '£
Previous Yeaf~~l 2013-14
CRT 14.80J 7390,288 00 2.892,267 00
734.595 00 16.254 00
005,059 00 018.104 00
2,840,34200 37,061.16000
1,755,69200 7,834,864 00
144,040 00
20.850 00 3.697,159 00
798,302 00
Total 147.613.397.28 82.096.194 00
I ' l f v i m n Y i M . 20 JT
''T'" ID on i S3 i Sans b) On Other Loans (including Hank Charges) c) Others (specify)
9,412 00
Total Ml?™
7,130 50
7.130,50
FINANCIAL ADVISOR ;PUR (C.G.) '
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SL NO
III.
IV.
VI.
VII
RECEIPTS
Opening Balance a) Cash in hand b) Bank Balances
i) In Current Accounts
Grants Received a) From Government of India
Income On Investments a) Rent
Interest Received a) on Bank Account b) From CSEB
Other Income
Amount Borrowed
Other Receipt a) OPD Registration a) Admission Fees b) Tender Fees c) Other Income d) Security Deposite e) Earnest Money Deposite (EMD) g) Licences Fees h) Other Receipt i) IPD Registration j) Special Fund k) From FDR I) Prior Period Item TOTAL
—
Current V,*. -20.14-15
RECE1PTS AND PAVMETS FOR THE YEAR ENDED U/03/2ois~
1,000.00
124,614,514.51
822,500,000.00
563,117.00
38,695,822.00 2,535,917.00
1,504,368.00 2,858,303.45 1,276,049.00
3,601,629.00 808,450.00 379,404.00
2,604,004.00 302,825.00 232,200.00
330,000,000.00
1,332,477,602.96
Previous Year 2013-14
Es_
45.928,885.00
597,516,666.00
7,240.825.00 1,346,673.00
381,920.00 6,914,892.66
971,755.00
940,000.00 19,816,110.00
480,592.01 444,767.00
681,983,085.67
SL NO.
II.
III.
IV.
V.
VI.
VII.
VIII
PAYMENT l ~
Expences a) Establishment Expences (corresponding to Schedule 10) b) Administarative Expences (corresponding to Schedule 1 1) c) Others
Payments made against funds for various Projects
Investments and deposits made a) out of Earmarked/ Endowment funds b) Out of Own Funds ( Investments-
-Others)
Expenditure on Fixed Assets & Capital Work-in-Progress
a) Purchase of Fixed Assets b) Expenditure on Capital Work-in-
Progress
Refund of surplus money/ Loans
Finance Charges(Interest)
Other Payments a) Transfer to AIIMS Patna b)TDS c) Advances
Closing Balances a) Cash in Hand b) Bank Balances
i) In Current Accounts
TOTAL
Current Year 2014-15
In P r
257,099,428.00
143,085,584.25
117,490,092.00
42,143,293.00
9,412.00
954,601.00 4,771,162.00
39,261.00
766,884,769.71
1,332,477,602.96
Previous Year 2013-14 ir
Ox
121,341,186.00
82,095,194.00
290,000,000.00
47,626,628.66
16,252,620.00
7,130.50
44,812.00
1,000.00
124,614,514.51
681,983,085.67
FINANCIAL ADVISOR AIIMS, RAIPUR (C.G.)
It
Dire^tc All India Institute of Meftpal Sciences
Raipur 492 09»"(C-G-)
UTILISATION DETAILS
SL. PARTICULARS Refer AMOUNT NO. Notes ^
I CAPITAL EXPENDITURE (i.e. Fixed Assets) 1 202,182,281.00
2 SALARY 20 266,899,321.00
3 GENERAL 21 & 2 2 147,622,809.25
Total Expenditure 616,704,411,25
FIN - - ADVISOR AH*S, RAIPUR (CG.)
2>< * < ^ c ^
^ < : ^ vc>
tf **»>?*
4 3-
7, A, (ii) Sundry Creditors Others
Anurag Sales & Services Continuum Electro Products Godrej & Boyce Mfg Co Ltd Ideas Inc Management Pvt Ltd J H BOI Innovations Pvt Ltd. LSR Medical Pvt Ltd Medical Products Service MR Investment (HK) Ltd. Philips Medical System Sisco Latex Pvt Ltd BVG India Ltd
Total v
7 A (vl)
11 D
Othor Curront Liabilities Security Doposito
A P Scanner Bharat Serums and Vaccines Ltd. Diamond Agencies E-Tech Project Pvt. Ltd Intelligence Security of India J.-in .l.icjf.in S.imiti Janak Health Care Janbaaz Gaurds Jayant Electnals Lab Guard India Pvt. Ltd. NCCF Safeguard & Manpower Security Deposite JR Syma Modical & Dental Surgical UCB India Private Limited V Raj Tour & Travel Yash Engineering Sales Zest Surgical Pvt, Ltd Others
Total
Bank Balanco ' On Curront Accounts
Bank Of India Bank Of India (OPD Account) Bank of Baroda
Total
11,400.00 100.000.00 289.56000 166.983.00.
16,312.975,00. 2,601,539 00 5.070.600.00 3.968.867.00
13.791.600.00 97,098.00
155.407 00 .029.00
1
9.084 00 110,004,00 65,000.00
5.740.00 781.240.00 49.198,00 33,877.00
1.216.238.00 6.720.00
356.477 00 35.460.00
190.000.00 690,000.00
50.000,00 1.292.00
192.040.00 9.990,00 1.500 00 4,612.00
4.808.472.00
758.912,412.60 2.153,27800 5.819.079.11
766.884.769.71
FIN- ADVISOR Air PUR(C.G.)
*%**
4&
* *
11 p Advancos Dr D K Sharma (Imprest) 15.000 00 Dr Anudita Bhargav 40,000 00 Dr Manisha B Slnha 36,000.00 Dr Nitin M Nagarkar . 90.000.00 Dr Prashant K Noyak 36,000 00 Dr Santosh Rao 55,000 00 Dr Siddharth Nanda ,27,000.00
4,413,162 00^ HSCC India Limited ,27,000.00
4,413,162 00^ Shn Neeresh Sharma 21,000 00 Shri Shankar Jha 21,000 00 Shri Pramod Khare 17,000.00 Sage Publication 45,847.83 Total Library Solutions 222,881.30
Total 5,039,891.13
(ftp FINANCIAL ADVISOR All CO.) >«,o«' <*«*
r* \o* £S&* MM>
39
Al I INDIA INSTITUTE OF MEDICAL SCIENCES SCHEDULES FORMING PART OF THE ACCOUNTS FOR THE PERIOD ENDED 3 1 * MARCH 2015
24. S K . M I l( \N I \ ( ( ( H M I \ ( . l ' O I I ( II S A M ) \<> I I S I O I 11 | M±( H INTS;
I. ACCOUNTING CONVI NIK >N I he financial statement are prepared on the bsisis ol the historical cost convention. unle;
otherwise staled and on the accrual method ol accounting.
-• INVENTORY VALUATION 2.1 Stores and Spares (including machinery spares)are valued ;ii cost.
2.2Raw Materials, semi finished goods are valued at lower of cost and net realizable valut The cost are based on weighted average cost, Cost ol' finished goods and semi flnishe goods is determined by considering material, labour and overheads.
3. INVBSTMBNTfi } t I Investments classified as "long term investments" are carried at cost, PtOViliOD
lor decline, other than temporary, is made in carrying cost of such investment. I "Investment classified as "Current" are carried at lower of cost and fair value,
Provision for shortfall on the value of such investments is made for each investment considered individually and not on a global basis.
(. U'osl includes acquisition expenses like brokerage, transfer stamps.
I IIXEDASSETS 4,1 Fixed Assets are stated at the cost of acquisition inclusive of inward freight, duties aiu
taxes, incidental and direct expenses related to acquisition, In respect of project' involving construction, related preoperalional expenses(including interest on loans lb: specific projects prior to its eomplctionjlomi part ol the value of the asset capitalized.
4.21 ixed Asset received by way of non-monetary grants, (other than towards the Corpus fund), are capitalized at values Mated, by corresponding credit to Capital Reserves.
5. DEPRECIATION 5.1 Depreciation shall provided on w.d.v. method as per rates specified in the Income lax
Act l%l expect depreciation on cost adjustments arising on account of conversion ol
Sakfci- \3U< ******* FINANCIAL ADVISOR dS8SScl»
AIIMS, RAIPUR (C.G.) ^ ^ ^ > * V
foreign currency liabilities tor acquisition of fixed usei, after completion of warranty period, which is amortized over Ihe residual life of the respective assets,
3.2ln respect of additions to/deduction from fixed asset during the years, depreciation is considered <"i pro-rma basis,
5,3 Asset costing Ks. 5()(K) or Jess un; I'ully provided.
6. M ISCELLANEOUS 1-XPMNlIirn IHl i 6.1 Deferred revenue expenditure is written off over a period of 5 year it is incurred,
7. ACCOUNTING FOR S A I. T;S 7.1 Sales include excise duly and arc net of sales returns, rebate and trade discount,
8. GOVERNMENT GRANTS/SUBSIDIES 8.1 Government grunts of nature of contribution towards capital cost of setting up projects
are Treated as Capital Reserves. fl.2Gfanis in Kespect of spaciflc fixed assets acquired arc shown as a deduction from the
CO*! o f the rullltL'i l ILSSelS. H.3 ticivLTniiicnL ^ram/subsidy are accounted on realizable basis.
9. FOREIGN CURRENCY TRANSACTION 9.1 Transactions denominated in foreign currency are accounted at the exchange rate
prevailing m ihc date of the transaction. y.ZCurrent asseist foreign currency loans and current liabilities arc convened at the
exchimge rate prevailing as ;■! ihe year end :md IIHJ resultant y>jin/loss is adjusted u> cost of fixed assets, if the foreign currency liability relates to fixed assets, ;md in other cuses is considered to revenue.
10.LEASE 10,1 Lease rentals arc expensed with reference 10 Lease term,
II.RETIREMENT BENEFITS 11.1 Liability towards gratuity payable on death/retirement of employees is accrued bused
on actuarial valuation. 11.2 Provision for accumulated leave encashment benefit to the employees is accrued and
computed 011 the assumption thai employees are entitled to receive the bunt-lit ;is ill cadi year end.
FINANCIAL ADVISOR \ j . ^ ^&t*-* AIIM^, RAlPUft (CS.) 5 S & S ! f ^
* i * * * & * * * » * *
AM. INDIA INMTHTF. ()l MEDICAL SCIENCES s( ill I), I I s M . U M I V . r \ K I Ol I Ml _\< MM M s I OK I Ml N UIOD I MM I) M - M \U( II 2«M5
5. C O N T I N G E N T LIABILITIES AM) NOTES ON AC COUNT.
I MJcHia«W» 1.1 In Respect 01
letters of Crodit opened by Rank on behalf of the Entity Ks. I,04,68,()8().()() ($|,68,000.00* Rs 62.31) (Previous year Rs. 1,05,60,460.00 )
2. CURRENT ASSETS. LOANS AND ADVANCES 2 i In the opinion ol the Management, the CUrrem aaaets, loans and advances have a value
on realisation ID die ordinal) court* of business, equal at least to the aggregate amount shown in the Balance sheet.
3. TAXATION VI In view of there being no taxable income under Income tax Act 1961, no provision for
Income tax has been considered necessary.
(Amount - Rs.) 4. FOREIGN CURRENCY TRANSACTIONS Current year Previous)
4.1 Value of Imports Calculated on C II Basis: Purchase of Finished (Joods Raw Materials & components ( Including in transit)
- Capital Goods 6,52,78,919.00 1.55.17,748.00 - Stores. Spares and Consumables
5. Corresponding figures for the preview yt$X have been regrouped/rearranged, wherever necessary.
6. During this yeai Opening fixed Assets has boon reclassil'ied due to which fixed Assets Balance has been changed from 42,3tH).804.66 to 41,81 1,393.66 and depreciation has been changed from 11,257,079.00 to 11,836,490.00. Net effect in Income & Expenditure is
.70.41 I 00
FINANCIAL ADVISOR $«U£ ^ ^ AIIMS, RAIPUR (C.G.) tfi&fiifi^
7 During Previous Year an amount of Rs. 11,08,152.00 has been Debited to photocopy "account twice which is now been reversed due to this Fixed Assets has been decreased by
Rs. 11,08,152.00 and accordingly depreciation has been changed by Rs. 83,111.00.
8 During Previous Year an amount of Rs. 90,000.00 has been wrongly Debited to building account which is now been reversed due to this Fixed Assets has been decreased by Rs. 90,000.00 and accordingly depreciation has been changed by Rs. 4,500.00.
9 As Per CAG Audit report Dated 12/05/2015 there was query regarding Books purchased of Rs 33 53 Lac against which Journals received amounting Rs. 5,49,599.16 upto March 2014 As per depreciation rate issued by Income Tax Act, 1961 rate of depreciation on journals is 100% but as per CAG recommendation dated 12/05/2015 depreciation should be
° During current year we have reversed Excess depreciation of Rs. 8,63,193.00 Charged in F.Y. 2013-14 on l a Apr. 2014. An amount of Rs. 28,04,464.66 transferred to advances for Books not received during F.Y. 2013-14. _
Books of Rs 25,35,735.53 has been received by AIIMS, Raipur during the F.Y. 2014-15, as per letter dated 22/06/2015 and depreciation has been charged accordingly.
ift niip tn phanPR in accounting system During Previous Year Expenses meet through Imprest Cash of Rs. 2,58,488/- was actually not incurred during last year now reversed. _ . , . . . , , , During Previous Year Expenses meet through Repair & Maintenance of Rs. 44,13,162/-was actually not incurred during last year now reversed.
11 Schedules 1 to 25 are annexed to and form an integral part of the Balance Sheet as at 31 March 2015 and the Income and Expenditure Account for the year ended on that date.
i^rT^L ADVISOR nn^ ■ ■ - , , _ G ^
*<^.?*** * * & & *
*3
