audit report 2015-2016 - coconutboard.incoconutboard.in/docs/anaccounts2015-16english.pdf · audit...
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AUDIT REPORT
2015-2016
COCONUT DEVELOPMENT BOARDMINISTRY OF AGRICULTURE AND FARMERS WELFARE, GOVERNMENT OF INDIA
KOCHI - 682 011
COCONUT DEVELOPMENT BOARD, KOCHI-11
ANNUAL ACCOUNTS FOR THE YEAR 2015-16
INDEX
Sl.
No. Subject Page Nos.
1 Balance Sheet 1
2 Income and Expenditure Account 2
3 Schedules forming part of Balance Sheet 3 - 7
4 Schedules forming part of Income and Expenditure Account 8 - 17
5 Accounting Policy 18
6 Notes to Accounts 19 - 22
7 Receipts and Payments Account 23 - 28
8 Balance Sheet – GPF 29
9 Income and Expenditure Account – GPF 30
10 Schedules forming part of Balance Sheet – GPF 31 - 33
11 Schedules forming part of Income and Expenditure Account – GPF 34 - 35
12 Receipts and Payments Account – GPF 36
Schedule 2015-2016 2014-2015
CORPUS/CAPITAL FUND AND
LIABILITIES
Corpus/Capital Fund 1 26,95,75,373.36 26,43,66,908.62
Current Liabilities and Provisions 2 26,36,62,655.36 5,02,47,849.29
TOTAL 53,32,38,028.72 31,46,14,757.91
ASSETS
Fixed Assets 3 11,76,60,708.00 11,05,82,254.00
Current Assets, Loans, Advances etc. 4 41,55,77,320.72 20,40,32,503.91
TOTAL 53,32,38,028.72 31,46,14,757.91
Significant Accounting Policies 14
Notes on Accounts 15
Sd/- Sd/-
Finance Officer Secretary
COCONUT DEVELOPMENT BOARD, KOCHI -11
Balance Sheet as at 31.03.2016
Chairman
Sd/-
(Amount - `)
1
Schedule 2015-2016 2014-2015
INCOME
Income from Sales/Services 5 6,50,57,148.00 5,88,14,740.00
Grants/Subsidies 6 142,00,18,264.93 127,34,28,218.12
Interest earned 7 28,94,738.00 54,28,952.00
Income from Royalty Publication 8 9,21,145.00 14,77,641.00
Other Income 9 24,43,288.74 33,86,876.00
Stock of Publications etc. 10 (-) 68,03,705.00 (-) 48,49,247.00
TOTAL (A) 148,45,30,879.67 133,76,87,180.12
EXPENDITURE
Establishment Expenses 11 15,66,47,367.00 14,85,36,989.00
Other Administrative Expenses 12 1,94,74,959.18 1,48,63,185.12
Expenditure on Grants, Subsidies etc. 13 130,21,36,581.75 113,94,41,406.00
Depreciation 1,50,81,276.00 1,26,91,963.00
TOTAL (B) 149,33,40,183.93 131,55,33,543.12
Balance being Expenditure over
Income (B-A) 88,09,304.26 (-)2,21,53,637.00
Deficit
(Tfd to Balance Sheet)
88,09,304.26 (-)2,21,53,637.00
Significant Accounting Policies 14
Notes on Accounts 15
Sd/- Sd/-
Finance Officer Secretary
COCONUT DEVELOPMENT BOARD, KOCHI - 11
Income and Expenditure Account for the year ended 31.03.2016
Chairman
Sd/-
(Amount - `)
2
SCHEDULE 1 - CORPUS/CAPITAL FUND
Balance at the beginning of the year 26,43,66,908.62 23,17,29,119.62
Add: Amount utilized for acquisition of Fixed Assets 1,40,17,769.00 1,04,84,152.00
27,83,84,677.62 24,22,13,271.62
Less: Excess of Expenditure over Income (15-16) 88,09,304.26
Add: Excess of Income over Expenditure (14-15) 0.00 2,21,53,637.00
26,95,75,373.36 26,43,66,908.62
Balance at the year end 26,95,75,373.36 26,43,66,908.62
Sd/-
Secretary
2014-20152015-2016
Schedule - 1
(Amount - `)
Coconut Development Board, Kochi - 11
Schedules forming part of Balance Sheet as at 31.03.2016
3
SCHEDULE 2 - CURRENT LIABILITIES AND PROVISIONS
Outstanding Liabilities
Salaries and Allowances 87,10,520.00 75,76,013.00
Pension 22,90,341.00 22,37,402.00
Travelling Allowance 1,42,195.00 1,88,078.00
Office Expenses 4,59,261.00 4,32,287.00
Rent, Rates & Taxes 44,680.00 78,515.00
Technology Demonstration 1,65,706.00 47,261.00
Technology Mission 1,68,239.00 93,000.00
Information Technology 7,68,410.00 5,17,300.00
Market Promotion and Statistics 0.00 16,280.00
Technical Services 2,43,187.00 2,55,007.00
Replanting and Rejuvenation 2,65,822.00 0.00
Field Research 31,565.00 0.00
Kera Suraksha Insurance Scheme 6,534.00 1,32,96,460.00 0.00 1,14,41,143.00
Other Current Liabilities
EMD/Security Deposit 22,18,050.00 21,39,986.00
Unspent Grant-in-aid 24,12,84,982.36 1,07,46,042.29
Dues to CPWD 0.00 60,549.00
Farmer Payable 0.00 2,43,20,029.00
Advance for Seedlings 68,46,100 .00 15,40,100.00
New Pension Fund 17,063.00 25,03,66,195.36 0.00 3,88,06,706.29
Total 26,36,62,655.36 5,02,47,849.29
Sd/-
Secretary
2014-20152015-2016
Schedule - 2
(Amount - `)
Coconut Development Board, Kochi -11Schedules forming part of Balance Sheet as at 31.03.2016
4
Cost/Valuation
at the beginning
of the year
Additions
during the year
Deductions
during the year
Cost/Valuation
at the year end
As at the
beginning
of the year
On additions
during the year
On deductions
during the year
Total upto the year
end
As at the
current year end
As at the
previous
year end
1 LAND
Free hold Land (TDC) 600000.00 … … 600000.00 … … … … 600000.00 600000.00
2 BUILDINGS
On freehold Land (TDC) 16281954.00 … … 16281954.00 8349881.00 793208.00 … 9143089.00 7138865.00 7932073.00
On leasehold Land 132889830.00 15685477.00 … 148575307.00 53532736.00 8101814.00 … 61634550.00 86940757.00 79357094.00
Ownership Flats 9666877.00 … … 9666877.00 4928573.00 473830.00 … 5402403.00 4264474.00 4738304.00
3 PLANT & MACHINERY 1646620.00 … … 1646620.00 1428280.00 32751.00 … 1461031.00 185589.00 218340.00
4 VEHICLES 17615524.00 1741226.00 1159744.00 18197006.00 11993868.00 1870891.00 1139685.00 12725074.00 5471932.00 5621656.00
5 FURNITURE & OFFICE EQUIPMENTS 11276119.00 333258.00 … 11609377.00 7514456.00 416914.00 … 7931370.00 3678007.00 3761663.00
6 Computer Peripherals 31118058.00 864499.00 … 31982557.00 29582589.00 1061784.00 … 30644373.00 1338184.00 1535469.00
7 LABORATORY EQUIPMENTS 11652102.00 2503884.00 … 14155986.00 8619717.00 1320903.00 … 9940620.00 4215366.00 3032385.00
8 OTHER ASSETS 26530885.00 1051445.00 … 27582330.00 22745615.00 1009181.00 … 23754796.00 3827534.00 3785270.00
TOTAL OF CURRENT YEAR 259277969.00 22179789.00 1159744.00 280298014.00 148695715.00 15081276.00 1139685.00 162637306.00 117660708.00 110582254.00
Sd/-
Secretary
Schedule - 3
(Amount - `)
SCHEDULE 3 - FIXED ASSETS
Coconut Development Board, Kochi -11
Schedules forming part of Balance Sheet as at 31.03.2016
Gross Block Depreciation Net Block
5
A Current Assets
1 Cash with various banks 37,64,65,826.72 14,21,65,912.91
2 Term Deposits 2,00,00,000.00 39,64,65,826.72 3,00,00,000.00 17,21,65,912.91
B Loans, Advances and other Assets
1 Advances to staff
House Building Advance 10,52,370.00 14,75,020.00
Motor Car Advance 2,09,890.00 91,770.00
Scooter Advance 1,94,795.00 3,02,675.00
Computer Advance 3,09,637.00 4,01,277.00
Cycle Advance 5,305.00 16,805.00
Festival Advance 3,16,930.00 20,88,927.00 3,57,010.00 26,44,557.00
2 Other Advances
Infrastructure and Administration 2,74,400.00 2,74,400.00
DSP Farms 88,000.00 3,62,400.00 88,000.00 3,62,400.00
3 Rent Advances
Infrastructure and Administration 4,11,500.00 3,65,000.00
C/o 39,93,28,653.72 17,55,37,869.91
Schedule - 4
(Amount - `)
SCHEDULE 4 - CURRENT ASSETS, LOANS & ADVANCES
Coconut Development Board, Kochi -11Schedules forming part of Balance Sheet as at 31.03.2016
2014-20152015-2016
6
(Amount - `)
2014-20152015-2016
B/f 39,93,28,653.72 17,55,37,869.91
B. Loans, Advances and other Assets (contd.. )
4 Accrued Interest on Term Deposits 2,68,333.00 14,96,328.00
5 Stock of Publications, Seedlings etc. 63,06,559.00 1,31,10,264.00
6 Advance for National Seminar 0.00 1,00,000.00
(Due from Ministry of Food Processing)
7 Amount due from Directorate of Cashewnut Development 34,359.00 10,44,691.00
Add: Due for the year 4,36,038.00 3,41,861.00
4,70,397.00 13,86,552.00
Less: Amount received during the year 4,32,827.00 5,50,035.00
Less: Excess billing for previous years 0.00 37,570.00 8,02,158.00 34,359.00
8 Amount due from Income Tax Appellete Tribunal 3,59,958.00 37,069.00
Add: Due for the year 1,21,919.00 4,73,530.00
4,81,877.00 5,10,599.00
Less: Amount received during the year 4,81,877.00 0.00 1,50,641.00 3,59,958.00
9 Deposit for Works 96,36,205.00 1,33,93,725.00
Total (A+B) 41,55,77,320.72 20,40,32,503.91
Sd/-
Secretary
SCHEDULE 4 - CURRENT ASSETS, LOANS & ADVANCES (contd )
7
2015-2016 2014-2015
SCHEDULE 5 - INCOME FROM SALES/SERVICE
Income from Sales/Service
Sale of Seedlings 3,96,07,521.00 3,40,32,105.00
Sale of Farm Produce 1,70,69,123.00 1,83,86,747.00
Application Fee 1,10,430.00 73,985.00
Guest Room Rent 1,47,000.00 1,51,190.00
Technology Transfer Fee 3,34,629.00 5,71,000.00
Advertisement 14,960.00 0.00
Analytical Fee 4,49,143.00 2,59,947.00
CPS/CPF Registration Fee 9,36,670.00 7,78,615.00
RCMC Fee 27,20,146.00 23,10,500.00
Training Fee 3,06,250.00 6,88,613.00
Neera and Neera Products 21,09,202.00 14,99,368.00
AFS Sales 12,52,074.00 62,670.00
Total 6,50,57,148.00 5,88,14,740.00
Sd/-
Secretary
Coconut Development Board, Kochi - 11
Schedules forming part of Income and Expenditure Account for the year ended 31.03.2016
Schedule - 5
(Amount - `)
8
2015-2016 2014-2015
SCHEDULE 6 - GRANTS/SUBSIDIES
Grant from Government of India received during the year 1,61,75,00,000.00 1,23,00,00,000.00
Add: Unspent Grant utilised during the year 0.00 5,39,12,370.12
1,61,75,00,000.00 1,28,39,12,370.12
Less: Amount utilized for acquisition of Fixed Assets 1,40,17,769.00 1,04,84,152.00
Less: Unspent Grant-in-aid 18,34,63,966.07 0.00
Total 1,42,00,18,264.93 1,27,34,28,218.12
Sd/-
Secretary
Coconut Development Board, Kochi - 11
Schedules forming part of Income and Expenditure Account for the year ended 31.03.2016
Schedule - 6
(Amount - `)
9
2015-2016 2014-2015
SCHEDULE 7 - INTEREST EARNED
Interest on Term Deposits 32,81,779.00 67,88,023.00
Add: Accrued during the year 2,68,333.00 14,96,328.00
35,50,112.00 82,84,351.00
Less: Interest on FDs matured 14,96,328.00 34,60,748.00
20,53,784.00 48,23,603.00
Interest from HBA 7,13,803.00 4,54,477.00
Interest from Car Advance 60,000.00 39,095.00
Interest from SB A/c 3,779.00 51,852.00
Interest from Scooter Advance 25,672.00 28,134.00
Interest from Computer Advance 37,700.00 31,791.00
Total 28,94,738.00 54,28,952.00
Sd/-
Secretary
Coconut Development Board, Kochi - 11
Schedules forming part of Income and Expenditure Account for the year ended 31.03.2016
Schedule - 7
(Amount - `)
10
2015-2016 2014-2015
SCHEDULE 8 - INCOME FROM ROYALTY PUBLICATIONS
Income from Publications 9,21,145.00 14,77,641.00
Total 9,21,145.00 14,77,641.00
Sd/-
Secretary
Coconut Development Board, Kochi-11
Schedules forming part of Income and Expenditure Account for the year ended 31.03.2016
Schedule - 8
(Amount - `)
11
2015-2016 2014-2015
SCHEDULE 9 - OTHER INCOME
Licence Fee 81,940.00 65,137.00
Miscellaneous Receipts 22,16,677.74 32,32,106.00
Profit on Sale of Vehicles 1,44,671.00 89,633.00
Total 24,43,288.74 33,86,876.00
Sd/-
Secretary
Coconut Development Board, Kochi - 11
Schedules forming part of Income and Expenditure Account for the year ended 31.03.2016
Schedule - 9
(Amount - `)
12
2015-2016 2014-2015
SCHEDULE 10 - STOCK OF PUBLICATIONS, SEEDLINGS, COCONUTS etc.
Publications 9,49,263.00 11,09,356.00
Seedlings 40,80,745.00 1,14,02,415.00
Coconuts 7,51,310.00 1,13,920.00
Neera and Neera Products 5,25,241.00 4,84,573.00
Total 63,06,559.00 1,31,10,264.00
Net decrease in Stock
Sd/-
Secretary
Schedule - 10
(Amount - `)
68,03,705.00
Coconut Development Board, Kochi - 11
Schedules forming part of Income and Expenditure Account for the year ended 31.03.2016
13
2015-2016 2014-2015
SCHEDULE 11 - ESTABLISHMENT EXPENSES
Salaries & Allowances 12,11,24,893.00
Add: Outstanding for current year 87,10,520.00
12,98,35,413.00
Less: Outstanding for previous year 75,76,013.00 12,22,59,400.00 11,57,55,410.00
Pension 2,69,81,906.00
Add: Outstanding for current year 22,90,341.00
2,92,72,247.00
Less: Outstanding for previous year 22,37,402.00 2,70,34,845.00 2,74,63,550.00
Travelling Allowance 73,99,005.00
Add: Outstanding for current year 1,42,195.00
75,41,200.00
Less: Outstanding for previous year 1,88,078.00 73,53,122.00 53,18,029.00
Total 15,66,47,367.00 14,85,36,989.00
Sd/-
Secretary
Coconut Development Board, Kochi - 11
Schedules forming part of Income and Expenditure Account for the year ended 31.03.2016
Schedule - 11
(Amount - `)
14
2015-2016 2014-2015
SCHEDULE 12 - OTHER ADMINISTRATIVE EXPENSES
Office Expenses 1,77,17,270.18
Add: Outstanding for current year 4,59,261.00
1,81,76,531.18
Less: Outstanding for previous year 4,32,287.00
Less: Due from Directorate of Cashewnut Development 4,36,038.00
Less: Due from Income Tax Department 1,21,919.00
Less: CPWD Dues for last year 60,549.00 1,71,25,738.18 1,25,34,964.12
Publications 1,50,528.00 1,65,833.00
Rent, Rates and Taxes 22,79,028.00
Add: Outstanding for current year 44,680.00
Add: Advance adjusted against rent 1,74,000.00
24,97,708.00
Less: Outstanding for previous year 78,515.00
Less: Rent Advances paid 2,20,500.00 21,98,693.00 21,62,388.00
Total 1,94,74,959.18 1,48,63,185.12
Sd/-
Secretary
Coconut Development Board, Kochi - 11Schedules forming part of Income and Expenditure Account for the year ended 31.03.2016
Schedule - 12
(Amount - `)
15
2015-2016 2014-2015
SCHEDULE 13 - EXPENDITURE ON GRANTS, SUBSIDIES ETC.
Establishment of DSP Farms 2,71,35,456.00 2,24,70,981.00
Establishment of Regional Coconut Nursery 46,80,000.00 47,00,000.00
Production and Distribution of Hybrids 18,00,000.00 19,80,000.00
Aid to Registered/Approved/Private Nurseries 42,30,687.00 28,64,475.00
Project for Expansion of Area under Coconut 1,84,27,850.00 1,58,61,142.00
Integrated Farming for Productivity Improvement 34,07,84,705.00 24,74,14,828.00
Technology Demonstration 46,29,149.00
Add: Outstanding for current year 1,65,706.00
47,94,855.00
Less: Outstanding for previous year 47,261.00 47,47,594.00 15,47,109.00
Market Promotion & Statistics 70,58,506.00
Less: Outstanding for previous year 16,280.00 70,42,226.00 53,84,007.00
Information Technology 10,69,17,839.75
Add: Outstanding for current year 7,68,410.00
10,76,86,249.75
Less: Outstanding for previous year 5,17,300.00 10,71,68,949.75 12,21,24,782.00
Technology Mission on Coconut 16,16,05,521.00
Add: Outstanding for current year 1,42,434.00
16,17,47,955.00
Less: Outstanding for previous year 93,000.00 16,16,54,955.00 13,47,09,088.00
C/o 67,76,72,422.75 55,90,56,412.00
Schedule - 13
(Amount - `)
Coconut Development Board, Kochi - 11Schedules forming part of Income and Expenditure Account for the year ended 31.03.2016
16
2015-2016 2014-2015
(Amount - `)
Coconut Development Board, Kochi - 11Schedules forming part of Income and Expenditure Account for the year ended 31.03.2016
SCHEDULE 13 - EXPENDITURE ON GRANTS, SUBSIDIES ETC. (Contd.)
B/f 67,76,72,422.75 55,90,56,412.00
Nurseries attached to DSP Farms (from receipts) 5,50,84,347.00 2,77,41,429.00
Technical Services 97,65,534.00
Add: Outstanding for current year 2,43,187.00
100,08,721.00
Less: Outstanding for previous year 2,55,007.00 97,53,714.00 98,53,051.00
Replanting and Rejuvenation of Coconut 54,81,11,548.00
Add: Outstanding for current year 2,65,822.00 54,83,77,370.00 53,44,10,454.00
Coconut Palm Insurance Scheme 39,00,000.00 45,62,922.00
Kera Suraksha Insurance Scheme 7,96,436.00
Add: Outstanding for current year 6,534.00 8,02,970.00 18,32,965.00
Field Research Centre 11,05,314.00
Add: Outstanding for current year 31,565.00 11,36,879.00 7,97,255.00
CIT Vazhakulam - Training Expenses 2,08,879.00 3,84,760.00
New Coconut Orchards 51,00,000.00 0.00
Due from Ministry of Food Processing - write off 1,00,000.00 0.00
Excess billing - Cashew Directorate 0.00 8,02,158.00
Total 130,21,36,581.75 113,94,41,406.00
Sd/-
Secretary
17
18
SCHEDULE No.14
COCONUT DEVELOPMENT BOARD, KOCHI-11
Accounting Policy
The accounting policies adopted by the Board in preparing the final accounts for the
year 2015-16 are as under:
1. Depreciation is charged to the various assets at Diminishing Value Method at the
following rates.
Buildings : 10%
Motor Vehicles : 30%
Furniture and Office Equipments : 10%
Plant and Machinery : 15%
Computer & Accessories : 60%
Laboratory Equipments : 25%
Other Assets : 25%
2. Assets costing `10,000/- and above are taken as assets of the Board.
3. The Board is not having any Non Plan Schemes. The Establishment expenses of the
Board are also comes under the Plan head.
4. The figures for previous year in this account are re-grouped, wherever necessary.
5. Expenditure on Salaries and Allowances, Office Expenses, Scheme Payments and
Receipts on account of Interest on Term Deposits etc. are accounted on accrual
basis.
Sd/-
Secretary
19
SCHEDULE No.15
COCONUT DEVELOPMENT BOARD, KOCHI-11
Notes on Accounts
1. The Coconut Development Board is an autonomous body under Ministry of
Agriculture and Farmers Welfare, Government of India enacted by Parliament under
Section 5 of the Coconut Development Board Act, 1979. The Board is fully funded by
Government of India through Grants-in-aid is not engaged in any trading activity and
no Income Tax is paid by the Board on its surplus funds. The surplus funds are either
adjusted against Grants-in-aid or utilized for implementation of the approved
schemes of the Board with the prior concurrence of the Government of India.
2. As per MIDH guidelines the budgetary support for the Board’s existing
Demonstration cum Seed Production Farms is `27.00 lakh per year and for new
Farms, the support is `25.00 lakh only. The balance amount of the expenses of the
DSP Farms should be met from the receipts of the Board. The expenditure of the
Scheme ‘Establishment of Nurseries attached to DSP Farms’ should also be met from
the receipts of the Board.
3. During the current year expenditure as detailed below were met by the DSP Farms
from Grant-in-aid and from the receipts.
Sl.
No. Name of the Farm
Expenditure
from Grant
(`)
Expenditure
from Receipts
(`)
Total
(`)
1. DSP Farm, Abhayapuri 27,00,000.00 8,03,337.00 35,03,337.00
2. DSP Farm, Kondagaon 27,00,000.00 5,54,595.00 32,54,595.00
3. DSP Farm, Madhepura 27,00,000.00 25,340.00 27,25,340.00
4. DSP Farm, Pitapally 27,00,000.00 2,86,322.00 29,86,322.00
5. DSP Farm, Vegiwada 23,43,638.00 0.00 23,43,638.00
6. DSP Farm, Neriamangalam 20,26,614.00 0.00 20,26,614.00
7. DSP Farm, Mandya 27,00,000.00 13,04,101.00 40,04,101.00
8. DSP Farm, Palghar 27,00,000.00 3,09,041.00 30,09,041.00
9. DSP Farm, Dhali 27,00,000.00 13,35,483.00 40,35,483.00
10. DSP Farm, Hichachara 25,00,000.00 24,11,387.00 49,11,387.00
Total 2,57,70,252.00 70,29,606.00 3,27,99,858.00
20
4. The expenditure incurred by the Board out of its receipts for the Scheme ‘Nurseries
attached to DSP Farms’ during the year 2015-16 are as under:
Sl. No. Name of the Farm Amount (`)
1. DSP Farm, Abhayapuri 50,11,701.00
2. DSP Farm, Kondagaon 35,32,870.00
3. DSP Farm, Madhepura 10,74,916.00
4. DSP Farm, Pitapally 46,50,216.00
5. DSP Farm, Vegiwada 56,23,249.00
6. DSP Farm, Neriamangalam 1,16,69,210.00
7. DSP Farm, Mandya 91,00,732.00
8. DSP Farm, Palghar 51,60,111.00
9. DSP Farm, Dhali 89,36,442.00
10. DSP Farm, Hichachara 3,24,900.00
Total 5,50,84,347.00
5. During the year 2015-16, the Board received an amount of `161.75 crores
(`123.00 crores)* as Grant-in-aid from the Ministry of Agriculture and Farmers
Welfare, Government of India. The expenditure of the Board during the year 2015-16
is `143.40 crores (`128.39 crores)*.
*(figures shown in brackets represent previous year figures)
The details of Grant-in-aid received for the schemes of Coconut Development Board
under "Mission for Integrated Development of Horticulture" during the year are as
under:
Sl. No. Sanction No. and Date Amount (`)
1. F.4-8/2015-MIDH(CDB) dated 03.06.2015 70,00,00,000.00
2. F.4-8/2015-MIDH(CDB) dated 27.08.2015 40,00,00,000.00
3. F.4-8/2015-MIDH(CDB) dated 08.01.2016 24,00,00,000.00
4. F.4-8/2015-MIDH(CDB) dated 10.03.2016 5,00,00,000.00
5. F.4-8/2015-MIDH(CDB) dated 31.03.2016 2,75,00,000.00
6. F.4-8/2015-MIDH(CDB) dated 31.03.2016 20,00,00,000.00
Total 1,61,75,00,000.00
6. The Unspent Grant-in-aid available with the Board as on 1.04.2015 was `1.07 crores
and the closing balance of Unspent Grant-in-aid available with the Board as on
31.03.2016 was `24.13 Cr. This includes `20.00 Cr. released to the Board as final
instalment of Grant-in-aid as on 31.03.2016 for utilizing under Integrated Farming
(LODP Schemes) for Scheduled Cast Sub Plan and Tribal Sub Plan for all Coconut
Producing States including Tamilnadu. The above unspent balances are revalidated
for utilization during the year 2016-17.
21
7. The Board is implementing the schemes Establishment of DSP Farms, Information
and Information Technology, Expansion of Area under Coconut, Technology
Demonstration, Market Promotion and Statistics, Technology Mission on Coconut,
Technical Services, Replanting and Rejuvenation of Coconut Gardens, Coconut Palm
Insurance Scheme, Kera Suraksha Insurance Scheme, Field Research Centre and New
Coconut Orchards directly and the Schemes Production and Distribution of Hybrids
and Regional Coconut Nursery through various State Governments. The Scheme
Integrated Farming is being implemented through various State Governments as well
as by the Board directly.
8. The Head Office building of the Board at Kochi, Regional Office building at Bengaluru
and the buildings at various DSP Farms are constructed on lands leased by the
Government of India (HQ building) and State Governments (Regional Office,
Bengaluru and all DSP Farms buildings). However the Pilot Testing Plant of the Board
at Vazhakulam is constructed on a land owned by the Board (the title deed of the
same is yet to be executed). A new DSP Farm is also opened during the year at
Hichachara, Tripura. The Board is also having a Technology/Information/Training
Centre and Two Trainees Hostels at Guwahati which are also owned by the Board.
The extent of leased land in possession of the Board at various DSP Farms is as
under:
Mandya - 20.00 Hectares
Abhayapuri - 40.00 Hectares
Madhepura - 35.15 Hectares
Kondagaon - 40.00 Hectares
Vegiwada - 71.80 Hectares
Neriamangalam - 20.00 Hectares
Pitapally - 43.00 Hectares
Palghar - 40.00 Hectares
Dhali - 26.53 Hectares
Hichachara - 22.00 Hectares
The cost of development expenses of the above Farms (plantation expenses) is not
capitalized.
9. The Board is having a stock of priced publications worth `9,49,263/-, coconut
seedlings worth `40,80,745/-, coconuts worth `7,51,310/- and Neera and Neera
Products worth `5,25,241/- as on 31.03.2016. The Stock is valued on the basis of the
selling price of the products.
10. The Area Expansion Programme account of the Board is maintained by the various
unit offices of the Board. This account is compiled, extracted and incorporated from
the figures depicted in the Trial Balances obtained from the Drawing and Disbursing
Officers of these unit offices concerned.
22
11. During the year 2015-16 out of `4.993 Cr. released and `0.172 Cr. revalidated to
various State Governments under Integrated Farming, Utilization Certificates
received for an amount of `3.162 Cr. The State wise details of Utilization are as
under:
(` in lakhs)
Sl. No. State UC furnished by the States
1. Tamilnadu 87.491
2. Karnataka 161.096
3. Andaman & Nicobar Islands 26.25
4. Puducherry 3.42
5. Tripura 1.75
6. Odisha 26.25
7. Maharashtra 5.25
8. Mizoram 4.70
Total 316.207
12. The Board incurred an expenditure of `0.69 lakh in foreign currencies during the
financial year 2015-16.
13. The Board purchased laboratory equipments costing `9.27 lakh on 14.07.2001 for its
Technology Development Centre, Vazhakulam, Aluva from M/s. Pelican Bio
Innovations (Pvt.) Ltd., Chennai. Since the equipments were found defective the
supplier took back the equipments on 28.01.2002 for repair and the same was not
returned to the Board. A case was filed by the Board before the Principal Sub Court,
North Paravur, Ernakulam and the case was decreed with a direction to M/s. Pelican
Bio Innovations (Pvt.) Ltd., Chennai to refund an amount of `13.54 lakh with 6%
interest. This amount is still to be received to the Board.
Sd/-
Secretary
Receipts 2015-16 2014-15 2015-16 2014-15
Opening Balances Infrastructure & Administration
Headquarters Salaries
SBT, Ernakulam 87174004.43 62484705.43 Pay of Officers & Establishment 44108702.00 43677312.00
Term Deposits 30000000.00 55000000.00 Dearness Allowance 51850556.00 46000439.00
SBBJ 3145.00 1480.00 House Rent Allowance 8039243.00 8053803.00
Pension Fund A/c 7910.50 5925.50 Bonus 632980.00 619994.00
Rejuvenation- SBT 22091656.00 33460329.00 Deputation Duty Allowance 0.00 7040.00
- UBI 42248.00 25748.00 Leave Travel Concession 1078501.00 1307134.00
- IDBI 746572.16 742572.16 Medical Reimbursement 1448773.00 1975066.00
- Indian Bank 1451211.00 1058828.00 Overtime Allowance 6218.00 14988.00
- Canara Bank 7389786.00 5131681.00 Transport Allowance 7292225.00 5429636.00
- KGB 1009901.00 246000.00 Children Education Allowance 1747780.00 1904039.00
- SIB 1268107.00 0.00 Washing Allowance 70943.00 75853.00
- Federal bank 1162932.00 0.00 Night Duty Allowance 68678.00 64341.00
- Syndicate Bank 5000.00 0.00 Special Compensatory Allowance 169131.00 173480.00
CIT Aluva Special Duty Allowance 413970.00 385682.00
SBT Aluva 220000.00 0.00 Tribal Area Allowance 25223.00 34585.00
Training Account Vazhakulam 347219.00 111478.00 Island Allowance 50704.00 49216.00
Neera Account 681998.00 0.00 Pension Contribution 1249283.00 965634.00
CPIS 1990476.42 1848203.42 Leave encashment 2869483.00 4958269.00
Regional Offices Honorarium 2500.00 3500.00
Bangalore 1631082.00 1757876.45 Festival Advance 697500.00 747350.00
- Do - Subsidy Account 13995.00 8042.00
Guwahati 589086.50 656678.50 Pension 23354577.00 21279682.00
- Do - Int. Farming Account 16152.00 13634.00 Death cum Retirement Gratuity 3627329.00 5407845.00
- Do - Subsidy Account 1000.00 1000.00
Payments
COCONUT DEVELOPMENT BOARD, KOCHI - 11
Receipts and Payments Account for the year ended 31.03.2016
(Amount - `)
23
Receipts 2015-16 2014-15 2015-16 2014-15Payments
(Amount - `)
Chennai 426743.79 349447.79 Travelling Allowance
- Do - Subsidy Account 40636.00 40973.00 Officers & Establishment 7023347.00 4827790.00
State Centres Non-official Members 375658.00 680409.00
Odisha 802972.00 576742.00
- Do - Subsidy Account 108447.00 110000.00 Office Expenses
Kolkata 500859.00 440260.55 Books & Periodicals 154978.00 151061.00
- Do - Subsidy Account 283129.00 267050.00 Vehicle Maintenance 2077380.00 1921946.00
Patna 271291.95 215510.95 Wages 2143431.00 2002748.00
- Do - Subsidy Account 174457.00 174612.00 Stationery 570527.00 656149.00
Hyderabad 375071.00 402173.00 Postage & Telephone 1417115.00 1262083.00
- Do - Subsidy Account 513.00 936.00 Energy & Water Charges 1957926.00 1871880.00
Port Blair 139351.00 151949.00 Hindi Implementation 397806.00 280173.00
- Do - Subsidy Account 16719.04 13287.04 Liveries 51373.00 22839.00
Thane 754563.00 1983441.00 Legal Expenses 1033853.00 198348.00
- Do - Subsidy Account 519558.00 0.00 Board Meeting 392726.00 431879.00
New Delhi 482908.81 200570.45 Furniture & Office Equipments 690334.00 313625.00
- Do - Subsidy Account 0.00 0.00 Maintenance of Office Building 3287640.00 1463340.00
Kondagaon Subsidy Account 7562.00 7562.00 Maint. of Furniture & Office Equipments 647151.00 386163.00
DSP Farms Parliamentary Committee 284349.00 0.00
Abhayapuri 917486.73 1444789.73 Advertisement 469099.00 246430.00
Kondagaon 356367.00 485559.00 Audit Fee 118465.00 230260.00
Madhepura 1134613.00 513139.00 Miscellaneous 2258360.18 1933206.12
Mandya 1291544.11 982892.11 Rent, Rates and Taxes 2223528.00 2196873.00
Neriamangalam 2044934.70 559544.18 Rent Advance 55500.00 0.00
Pitapally 268875.00 3580719.00 Publications 150528.00 165833.00
Vegiwada 2627902.77 270622.77 Purchase of Vehicle 1741226.00 2660939.00
Palghar 171924.00 252615.00
Dhali 604002.00 0.00
24
Receipts 2015-16 2014-15 2015-16 2014-15Payments
(Amount - `)
Grant-in-aid from Govt. of India 1617500000.00 1230000000.00 Other Charges
Interest on Deposits 3281779.00 6788023.00 Scooter Advance 30000.00 168000.00
Interest on SB A/c 3779.00 51852.00 Car Advance 176000.00 0.00
Unspent Grant-in-aid 47074974.00 14530571.00 Computer Advance 60000.00 89652.00
Recoveries on Cycle Advance 4500.00 22000.00
House Building Advance 422650.00 653123.00
Motor Car Advance 57880.00 47880.00 Technical Services 9765534.00 10076511.00
Scooter Advance 137880.00 113635.00
Personal Computer Advance 151640.00 178614.00 Schemes
Festival Advance 737580.00 707675.00 I. Production & Distribution of
Cycle Advance 16000.00 10000.00 Planting Material
(1) Establishment of DSP Farms
Other Receipts Kondagaon 3254595.00 3127958.00
Interest on Car Advance 60000.00 39095.00 Abhayapuri 3503337.00 7156958.00
Interest on HBA 713803.00 454477.00 Madhepura 2725340.00 2353177.00
Interest on Scooter Advance 25672.00 28134.00 Mandya 4004101.00 4230954.00
Interest on Computer Advance 37700.00 31791.00 Neriamangalam 2026614.00 3969570.00
Publication Receipts 921145.00 1477641.00 Vegiwada 2343638.00 3283554.00
Advertisement 14960.00 0.00 Pitapally 2986322.00 2527445.00
Application Fee 110430.00 73985.00 Palghar 3009041.00 4247889.00
Licence Fee 81940.00 65137.00 Dhali 4035483.00 772788.00
Technology Transfer Fee 334629.00 571000.00 Hichachara 4911387.00
CPS/CPF Registration Fee 936670.00 778615.00
RCMC Fee 2720146.00 2310500.00 (2) Establishment of Nurseries attached to
Sale of Coconut Seedlings 39607521.00 34032105.00 DSP Farms 55084347.00 27741429.00
Advance for Seedlings 5306000.00 0.00 (3) Establishment of Regional Coconut
Guest Room Rent 147000.00 151190.00 Nurseries 4680000.00 4700000.00
Training Fee 306250.00 68000.00 (4) Production and Distribution of Hybrid
Farm Produce 17069123.00 18386747.00 Coconut Seedlings 1800000.00 1980000.00
25
Receipts 2015-16 2014-15 2015-16 2014-15Payments
(Amount - `)
Analytical Charges 449143.00 259947.00 (5) Aid to Registered/Approved/Private
Miscellaneous Receipts 2216677.74 3232106.00 Nurseries 4230687.00 2864475.00
Proportionate Expenditure II. Expansion of Area under Coconut 18427850.00 15861142.00
Income Tax Department 481877.00 150641.00 III. Integrated Farming for Productivity
Directorate of Cashewnut 432827.00 550035.00 Improvement 340784705.00 247414828.00
IV. Technology Demonstration 4655019.00 1558027.00
TDC, Vazhakkulam Trg Receipt 0.00 620613.00 V. Market Promotion and Statistics 7058506.00 5368727.00
Neera & Neera Products sales 2109202.00 1499368.00 VI. Information and Information Technology 107782338.75 123112252.00
VII. Technology Mission on Coconut 164143230.00 135964613.00
AFS sales 1252074.00 62670.00 VIII. Replanting and Rejuvenation of Coconut 548111548.00 534410454.00
IX. Coconut Palm Insurance Scheme 3900000.00 4562922.00
Farmer payable 0.00 1698011.00 X. Kera Suraksha Insurance Scheme 796436.00 1832965.00
XI. Field Research Centre 8432829.00 5033530.00
Sale of Vehicles 164730.00 112177.00 XII. New Coconut Orchards 5100000.00 0.00
EMD 78064.00 951235.00 TDC Vazhakulam - Training Expenses 208879.00 384760.00
Pension Fund 17063.00 0.00 Farmer payable 24320029.00 0.00
Seedling Advance 0.00 1459900.00
Rent to Ministry 0.00 783915.00
26
Receipts 2015-16 2014-15 2015-16 2014-15Payments
(Amount - `)
Closing Balance
Headquarters
SBT Ernakulam 320525835.67 87174004.43
Term Deposits 20000000.00 30000000.00
NPS A/c 28752.50 7910.50
AEP (SBBJ) 7300.00 3145.00
SBT Ernakulam (Rejuvenation) 19987549.00 22091656.00
IDBI 746572.16 746572.16
UBI 44248.00 42248.00
Indian Bank 1161352.00 1451211.00
Canara Bank 1694470.00 7389786.00
KGB 1960901.00 1009901.00
SIB 983607.00 1268107.00
Federal Bank 808395.00 1162932.00
Syndicate Bank 0.00 5000.00
CPIS - Allahabad Bank 2287760.42 1990476.42
CIT Aluva
SBT Aluva 706816.00 220000.00
Training Account - Vazhakulam 438240.10 347219.00
Neera Account 710962.90 681998.00
Regional Offices
Bangalore 2637095.00 1631082.00
-do- Subsidy Account 13995.00 13995.00
Guwahati 1445793.00 589086.50
-do- Integrated Farming Account 16011.00 16152.00
-do- Subsidy Account 1022.00 1000.00
Chennai 573253.04 426743.79
-do- Subsidy Account 483207.00 40636.00
State Centres
Bhubaneswar 664090.00 802972.00
-do- Subsidy Account 107817.00 108447.00
Kolkata 529981.48 500859.00
-do- Subsidy Account 279454.00 283129.00
Patna 186652.45 271291.95
-do- Subsidy Account 173827.00 174457.00
27
Receipts 2015-16 2014-15 2015-16 2014-15Payments
(Amount - `)
Hyderabad 512523.00 375071.00
-do- Subsidy Account 620360.00 513.00
Port Blair 107417.00 139351.00
-do- Subsidy Account 16244.04 16719.04
Thane 601991.00 754563.00
-do- Subsidy Account 518041.50 519558.00
New Delhi 361997.08 482908.81
-do- Subsidy Account 7147.00 0.00
Kondagaon - Subsidy Account 14767.00 7562.00
DSP Farms
Abhayapuri 3132278.73 917486.73
Kondagaon 2934045.43 356367.00
Dhali 2370826.75 604002.00
Hichachara 438268.00 0.00
Madhepura 1396309.71 1134613.00
Mandya 1338864.61 1291544.11
Neriamangalam 825225.38 2044934.70
Pitapally 1021938.00 268875.00
Vegiwada 300000.77 2627902.77
Palghar 742622.00 171924.00
Total 1917144721.65 1496265170.03 Total 1917144721.65 1496265170.03
Sd/- Sd/- Sd/-
Finance Officer Secretary Chairman
28
Schedule 2015-2016 2014-2015
CORPUS/CAPITAL FUND AND
LIABILITIES
Excess of Income over Expenditure 1 85,33,278.81 76,14,327.81
Current Liabilities and Provisions 2 8,24,91,896.00 7,42,70,212.00
TOTAL 9,10,25,174.81 8,18,84,539.81
ASSETS
Current Assets, Loans, Advances etc. 3 9,10,25,174.81 8,18,84,539.81
TOTAL 9,10,25,174.81 8,18,84,539.81
Sd/- Sd/- Sd/-
Finance Officer Secretary Chairman
Coconut Development Board General Provident Fund
Balance Sheet as at 31.03.2016
(Amount - `)
29
Schedule 2015-2016 2014-2015
INCOME
Interest Earned 4 73,44,997.00 65,62,143.25
TOTAL (A) 73,44,997.00 65,62,143.25
EXPENDITURE
Interest payable to Subscribers 64,25,758.00 56,09,468.00
Other Administrative Expenses 5 288.00 270.00
TOTAL (B) 64,26,046.00 56,09,738.00
Balance being Excess of Income
over Expenditure (A-B) 9,18,951.00 9,52,405.25
Balance Surplus carried to Excess of
Income over Expenditure
(Tfd to Balance Sheet) 9,18,951.00 9,52,405.25
Sd/- Sd/- Sd/-
Finance Officer Secretary Chairman
Coconut Development Board General Provident Fund
Income and Expenditure Account for the year ended 31.03.2016
(Amount - `)
30
2015-2016 2014-2015
SCHEDULE 1 - EXCESS OF INCOME OVER EXPENDITURE
Balance at the beginning of the year 76,14,327.81 66,61,922.56
Add: Excess of Income over Expenditure during the current year 9,18,951.00 9,52,405.25
Balance at the year end 85,33,278.81 76,14,327.81
Sd/-
Secretary
Coconut Development Board General Provident Fund
Schedules forming part of Balance Sheet as at 31.03.2016
(Amount - `)
Schedule - 1
31
SCHEDULE 2 - CURRENT LIABILITIES AND PROVISIONS
Due to Subscribers as per last Balance Sheet 7,42,70,212.00 6,56,27,230.00
Add: Subscription/Refund of Loan 2,37,68,670.00 2,24,27,647.00
Add: Interest payable to Subscribers 64,25,758.00 56,09,468.00
10,44,64,640.00 9,36,64,345.00
Less: Advance/Withdrawal by Subscribers 2,19,72,744.00 8,24,91,896.00 1,93,94,133.00 7,42,70,212.00
Total 8,24,91,896.00 7,42,70,212.00
Sd/-
Secretary
2014-20152015-2016
Schedule - 2
Coconut Development Board General Provident Fund
Schedules forming part of Balance Sheet as at 31.03.2016
(Amount - `)
32
SCHEDULE 3 - CURRENT ASSETS, LOANS AND ADVANCES
A. Current Assets
1. Cash with Bank (in SB Account) 635.81 13,09,841.81
2. Fixed Deposits 8,78,00,000.00 8,78,00,635.81 7,40,50,000.00 7,53,59,841.81
B. Loans, Advances and other Assets
1. Accrued Interest on Fixed Deposits 32,24,539.00 65,24,698.00
Total (A+B) 9,10,25,174.81 8,18,84,539.81
Sd/-
Secretary
2014-20152015-2016
Schedule - 3
Coconut Development Board General Provident Fund
Schedules forming part of Balance Sheet as at 31.03.2016
(Amount - `)
33
2015-2016 2014-2015
SCHEDULE 4 - INTEREST RECEIPTS
Interest on SB Account 1,04,911.00 98,328.00
Interest on Fixed Deposits matured 40,15,547.00 31,03,800.25
Accrued Interest on Fixed Deposits 32,24,539.00 33,60,015.00
Total 73,44,997.00 65,62,143.25
Sd/-
Secretary
Schedule - 4
(Amount - `)
Coconut Development Board General Provident Fund
Schedules forming part of Income and Expenditure Account for the year ended 31.03.2016
34
2015-2016 2014-2015
SCHEDULE 5 - OTHER ADMINISTRATIVE EXPENSES
Bank Charges 288.00 270.00
Total 288.00 270.00
Sd/-
Secretary
Schedule - 5
(Amount - `)
Coconut Development Board General Provident Fund
Schedules forming part of Income and Expenditure Account for the year ended 31.03.2016
35
Receipts 2015-2016 2014-2015 Payments 2015-2016 2014-2015
Opening Balance Payment to Subscribers
Fixed Deposits 7,40,50,000.00 Withdrawals 1,37,86,140.00
SB Account 13,09,841.81 7,53,59,841.81 6,28,89,835.56 Advances 25,87,560.00
Final Payment 55,99,044.00 2,19,72,744.00 1,93,94,133.00
Subscriptions and Recoveries Bank Charges 288.00 270.00
of Advances 2,37,68,670.00 2,24,27,647.00
Interest on SB Account 1,04,911.00 98,328.00
Closing Balance
Fixed Deposits 8,78,00,000.00
Interest on Fixed Deposits 1,05,40,245.00 93,38,434.25 SB Account 635.81 8,78,00,635.81 7,53,59,841.81
Total 10,97,73,667.81 9,47,54,244.81 Total 10,97,73,667.81 9,47,54,244.81
Sd/-
ChairmanSecretary
Coconut Development Board General Provident Fund
Receipts and Payments Account for the year ended 31.03.2016
(Amount - `)
Finance Officer
Sd/- Sd/-
36