mls.org.inmls.org.in/pdf/mahamandal/sppv2014-15.pdf · statutory audit report for the year...

gm{dÌr~mB© \w$bo nwUo {dÚmnrR

(nyduMo nwUo {dÚmnrR>) Savitribai Phule Pune University

(FORMERLY UNIVERSITY OF PUNE)

dm{f©H$ boIo g§{dYm{ZH$ boIm narjH$m§Mm boImnarjU Ahdmb 2014-15

ANNUAL ACCOUNTS AND

STATUTORY AUDIT REPORT FOR THE YEAR 2014‐15

[Q>n : g§X^©gmR>r B§J«Or àV à_mU g_Omdr.

Statutory Audit Report for the year 2014‐15 Savitribai Phule Pune University

1

Account

No.1

ImVo H«$_m§H$. 1


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g§{dYm{ZH$ boIm narjU Ahdmb 2014-15

ImVo H«$_m§H$$. 1, gm{dÌr~mB© \w$bo nwUo {dÚmnrR>

AUDITORS’ REPORT

boIm narjH$m§Mm Ahdmb

INDEPENDENT AUDITORS’ REPORT

TO THE MANAGEMENT COUNCIL, SAVITRIBAI PHULE PUNE UNIVERSITY

(Earlier Known as UNIVERSITY OF PUNE)

ñdV§Ì boIm narjH$m§Mm Ahdmb ì`dñWmnZ n[afX, gm{dÌr~mB© \w$bo nwUo {dÚmnrR (nyduMo nwUo {dÚmnrR>) `m§Zm gmXa.

Report on the Financial Statements

Am{W©H$ [ddaUnÌm§Mm Ahdmb :

We have audited the accompanying financial statements of Account number 1 of SAVITRIBAI

PHULE PUNE UNIVERSITY (Earlier Known as UNIVERSITY OF PUNE) which comprise the Balance

Sheet as at March 31, 2015, and the Income and Expenditure Account for the year then ended,

and a summary of significant accounting policies except the Receipt and Payment Account of

Confidential Account Number 12441 which is audited by the other auditor.

Amåhr gm{dÌr~mB© \w$bo nwUo {dÚmnrR> (nyduMo nwUo {dÚmnrR>) `m§À`m ImVo H«$. 1 Mr Am{W©H$ {ddaUnÌo

Vnmgbr AgyZ Vmio~§X nÌH$ df© 31 _mM© 2015 Mm Ë`mV g_mdoe hmoVm. g§nboë`m dfm©Mr boIm VnmgUr

H$aVmZm O_m Xo` JmonZr` ImVo H«$. 12441 `m BVa boIm narjH$m§Zr Vnmgboë`m ImË`mg dJiVm _mÝ`Vmàmá

boIm nÕVtMm Adb§~ H$éZ boIm narjU Ho$bo Amho.

Management’s Responsibility for the Financial Statements

Am{W©H$ {ddaUnÌm§Mr O~m~Xmar ì`dñWmnZmMr Amho.

Management is responsible for the preparation of these financial statements that give a true

and fair view of the financial position, financial performance of the Account number 1 in

accordance with applicable Accounting Standards. This responsibility includes the design,

implementation and maintenance of internal control relevant to the preparation and

presentation of the financial statements that give a true and fair view and are free from material

misstatement, whether due to fraud or error.


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Am{W©H$ n[apñWVrMm Iam d `mo½` A§XmO XoUmar Am{W©H$ {ddaUnÌo V`ma H$aÊ`mg ì`dñWmnZ O~m~Xma Amho.

ImVo H«$. 1 _Yrb Am{W©H$ H$m_{Jar Am`.gr.E.Am`. À`m _mZH$mZwgma A§VJ©V {Z`§ÌUmMo ñdê$n,

A§_b~OmdUr d {Z`{_VVm `m§Mm g_mdoe Amho. Am{W©H$ {ddaUnÌo hr {dÚmnrR>mÀ`m A§VJ©V Am{W©H$ pñWVrMo

`mo½` gmXarH$aU H$aVmV.

d Vr dñVw{Zð> _m{hVr XoVmV. Ë`mV Hw$R>brhr _m{hVr MwH$sMr qH$dm gXmof XoÊ`mV Ambobr Zmhr. qH$dm BVa

H$maUmñVd Ë`mV MwH$m ZmhrV ho J¥{hV Yabo Amho.

Auditor’s Responsibility

boIm narjH$m§Mr O~m~Xmar :

Our responsibility is to express an opinion on these financial statements based on our audit. We

conducted our audit in accordance with the Standards on Auditing issued by the Institute of

Chartered Accountants of India. Those Standards require that we comply with ethical

requirements and plan and perform the audit to obtain reasonable assurance about whether the

financial statements are free from material misstatement.

Amåhr Am{W©H$ {ddaUnÌm§da Or _Vo ì`ŠV Ho$br AmhoV Vr boImnarjUmda AmYm[aV Amho, d VrM Am_Mr

O~m~Xmar AgyZ Amåhr Vr `mo½` àH$mao nma nmS>br Amho. Am`.gr.E.Am`. `m g§ñWoZo R>adyZ {Xboë`m

{ZH$fmZwgma Amåhr boIm narjU Ho$bo Amho. `m {ZH$fmV Z¡{VH$ JaOm gm§^miyZ boIm narjUmMo {Z`moOZ H$aUo

Amdí`H$ AgVo Ë`m_wio Am{W©H$ {ddaUnÌo dñVw{ZîR> J¡a d _m{hVrnmgyZ _wŠV Agë`mMo XmIdyZ XoVm `oVo.

An audit involves performing procedures to obtain audit evidence about the amounts and

disclosures in the financial statements. The procedures selected depend on the auditor’s

judgment, including the assessment of the risks of material misstatement of the financial

statements, whether due to fraud or error. In making those risk assessments, the auditor

considers internal control relevant to the Account number 1’s preparation and fair presentation

of the financial statements in order to design audit procedures that are appropriate in the

circumstances, but not for the purpose of expressing an opinion on the effectiveness of the

entity’s internal control. An audit also includes evaluating the appropriateness of accounting

policies used and the reasonableness of the accounting estimates made by management, as well

as evaluating the overall presentation of the financial statements.

boIm narjUm_Ü`o Am{W©H$ {ddaUnÌmV Á`m {d{dY aH$_m d _m{hVr Omhra Ho$ë`m AmhoV. Ë`m§À`m

gË`mgË`VoMr VnmgUr H$aÊ`mgmR>r nwamdo Vnmgbo OmVmV. Ë`mV dmnaë`m OmUmè`m nÕVr `m boIm narjH$m§Mo

_V qH$dm A§XmO `mda Adb§~yZ AgVmV. Am{W©H$ {ddaUnVmVrb MwH$sÀ`m _m{hVrMr qH$dm J¡a~m~tMr


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OmoIr_ OmUdyZ XoUo Am_Mo H$m_ Amho. `mVrb MwH$m qH$dm KmoQ>mio OmUVo-AOmUVonUmZo Pmbo AgVrb Var Vo

bjmV AmUyZ XoUo hr Am_Mr O~m~Xmar Amho. OmoI_rMo _yë`_mnZ H$aVmZm boIm narjH$m§Zr ImVo H«$_m§H$ 1

_Yrb Am{W©H$ {ddaUnÌm§Mo `mo½` gmXarH$aU Ho$bo Amho. boIm nÕVr g§aMZm `mo½` nÜXVrZo Am{W©H$ {ddaUnÌo

V`ma H$aVmZm n[apñWVrZwén dmnaë`m Joë`m AmhoV, nU Ë`mMm dmna g§ñWoÀ`m A§VJ©V {Z`§ÌUmMm à^md {gÜX

H$aÊ`mgmR>r Ho$bobm Zmhr. Var ImVo H«$.1 _Üò A§VJ©V {Z`§ÌU `mo½` amIbo Jobo Amho, Ago boIm narjH$

_mZVmV qH$dm Vo J¥{hV Amho.

We believe that the audit evidence we have obtained is sufficient and appropriate to provide a

basis for our qualified audit opinion.

boIm narjUmV boIm YmoaUm§Mr `mo½`Vm ì`dñWmnZmÀ`m boIr A§XmOmMr ì`dhm`©Vm, Am{W©H$ {ddaUnÌm§À`m

gmXarH$aUmMr `mo½`Vm d _yë`_mnZ `m§Mr VnmgUr Ho$br OmVo. Am_Mm {dídmg Agm Amho H$s, Amåhmbm

XoÊ`mV Ambobo boIr nwamdo nwaogo boIm VnmgUr A§Vr _V ì`ŠV H$aÊ`mg nwaogo AmhoV.

Basis for Qualified Opinion:

A{YH¥$V d nmÌ _VmMm AmYma :

1. The University, from the current financial year has changed its policy of charging depreciation on all the assets. So far the depreciation has not been charged by the University in all the institutes. However,

Mmby Am{W©H$ dfm©V gd© _mb_ËVm§da Kgmam AmH$maÊ`mÀ`m YmoaUmV ~Xb Ho$bm Amho. {dÚmnrR>mZo gd©

g§ñWm§_Üò AOyZn`ªV Kgmam AmH$mabobm Zmhr.

We draw attention to following points –

Amåhr Imbrb ~m~tH$S>o bj doYy BpÀN>Vmo …-

• University has not charged Depreciation on assets acquired by it from the date of

inception of University. The depreciation has been calculated from financial years 1997‐98

to 2014‐15 as per WDV method at the rates prescribed in Income Tax Act, 1961. The

impact of depreciation from the date of inception to year 1997‐98 has not ascertained.

• {dÚmnrR>mZo AmVmn ªV H$YrM Ë`m§À`m _mb_ËVoda Kgmam AmH$mabobm Zmhr. 1997-98 Vo 2014-15

n`ªV S>ãë`yS>rìhr nÜXVrZwgma àmárH$a H$m`Xm 1961 AÝdò {ZYm©[aV XamZo Kgmam AmH$maÊ`mV Ambobm

Zmhr. Ë`m_wio {dÚmnrR>mMr gwédmV Pmbr VoìhmnmgyZ 1997-98 n`ªV Kgmam Z AmH$maë`mMm n[aUm_

VnmgVm Ambm Zmhr.


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• In case of Account No. 1, Depreciation on additions to fixed assets for the period 1997‐98

to 2013‐14 has been calculated for full year instead of calculating on pro rata basis. The

impact of depreciation has not ascertained.

• ImVo H«$_m§H$ 1 À`m g§X^m©V 1997-98 Vo 2013-14 Xaå`mZ ñWmda _mb_ËVoV â nSy>Zhr nyU©

dfm©À`m AmYmao Kgmam AmH$maÊ`mV Ambm Vmo "àmo-aoQ>m' nÜXVrZo AmH$maÊ`mV Ambm Zmhr, Ë`m_wio

Kgmè`mMm n[aUm_ VnmgVm Ambm Zmhr.

• In case of Printing Press and Trust Fund, Depreciation on additions to fixed assets for the

period 1997‐98 to 2003‐04 has been calculated for full year instead of calculating on pro

rata basis. The impact of depreciation has not ascertained.

• _wÐUmb` d {dídñV {ZYr g§X^m©V ñWmda _mb_ËË oV 1997-98 Vo 2003-04 Xaå`mZ â nSy>Zhr

"àmo-aoQ>m' nÜXVrZo Kgmam AmH$maÊ`mÀ`m EodOr dm{f©H$ nÜXVrZo AmH$maÊ`mV Ambm.

• In respect of Account No. 1 additions for the year 2014‐15 are taken on the basis of

payment dates and not date on which asset is put to use.

• ImVo H«$_m§H$ 1 g§X^m©V 2014-15 _Ü o _mb_ËVoVrb dmT> hr aŠH$_ AXm Ho$ë`mÀ`m VmaIonmgyZ

YaÊ`mV Ambr _mb_ËVm dmnamÀ`m VmaIonmgyZ Zmhr.

• In respect of Printing Press and Trust Fund, additions from the year 2004‐05 are taken on

the basis of payment dates and not date on which asset is put to use.

• _wÐUmb` d {dídñV {ZYr g§X^m©V 2004-05 nmgyZ _mb_ËòVrb dmT> aŠH$_ AXm Ho$ë`mÀ`m

VmaIonmgyZ YaÊ`mV Ambr Vr àË`j _mb_ËVm dmnaÊ`mg gwédmV Ho$ë`mnmgyZ Yam`bm hdr.

• Depreciation on assets sold are not calculated till the date of disposal. Depreciation is

taken on net amount i.e. Opening balance plus Additions during the year minus deletions

during the year.

• _mb_ËVodarb Kgmam Vr {ZH$mbr H$mT>on`ªV AmH$mabm Zmhr. Kgmam {Zìdi qH$_Vrbm AmH$maÊ`mV

Ambm. àma§^r {eëbH$ d Ë`mV â d Z§Va dfm©Vrb {ZH$mbr H$mT>obobr _mb_ËVm Aem nÜXVrZo Kgmam

AmH$maÊ`mV Ambm.

2. As per Accounting Standard 10 "Accounting of Fixed Assets" issued by The Institute of

Chartered Accountants of India, when the fixed assets are purchased in exchange of the

similar old assets, the assets acquired should be recorded at fair market value.

Accordingly, new assets acquired should be recorded at the gross value before deducting


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the amount received on exchange. However, we have observed that the new assets

purchased are recorded at the net value i.e. after deducting the amount received towards

exchange of the old assets. The old assets given up are not shown as deletions from the

books of accounts and profit or loss on which deletion has not been accounted for. This

results into non‐compliance of AS 10.

B{ÝñQ>Q>çyQ> Am°\$ MmQ>©S>© AH$mD§$Q>g² Am°\$ B§{S>`mÀ`m _mZH$ 10 AÝd`o OwÝ`m _mb_ÎmoÀ`m ~Xë`mV IaoXr

Ho$bobr _mb_Îmm hr `mo½` ~mOma_yë`mZo XmIdm`bm nm{hOo Ë`m~amo~a ZdrZ _mb_ËVm OwÝ`m _mb_ËVoMr

qH$_V dOm Ho$br nm{hOo. Am_À`m {ZarjUmZwgma IaoXr _mb_ËVm {Zìdi qH$_Vrg XmIdÊ`mV Ambr.

åhUOo OwÝ`m _mb_ËVoMr qH$_V dOm H$éZ Vr XmIdÊ`mV Ambr Amho. OwÝ`m {Xboë`m _mb_ËVm ImVo

nwpñVHo$VyZ dOm Ho$boë`m ZmhrV. _mb_ËVm§À`m {dëhodmQ>mMm {hemo~mV {dMma Ho$bobm Zmhr. Ë`m_wio

H$b_ EEg 10 Mo AZwnmbZ Pmbobo Zmhr.

3. It was informed to us that fixed asset verification is in process. Hence, we are unable to

comment upon discrepancies, if any, between assets as per Books of Account and physical

assets. Also the effect of impairment loss on fixed assets is not ascertained as prescribed

in Accounting Standard 28 "Impairment of Assets” issued by the Institute of Chartered

Accountants of India.

Amåhmbm Ago gm§JÊ`mV Ambo H$s, ñWmda _mb_Îmm§Mr àË`j VnmgUr Mmby Amho. Ë`m_wio Ë`mVrb

CUrdm§da à{V{H«$`m ì`ŠV H$é eH$V Zmhr. Oa ImVo nwpñVH$m d àË`j _mb_Îmm `mV H$mhr V\$mdV

Agob Va Vo g_Oy eH$bobo Zmhr. ñWmda _mb_Îmm§_Ü`o H$mhr ZmXþéñVr Agob Va Vo gm§JVm Ambo Zmhr

Oo boIm_mZH$ 28 gXmof _mb_ËVm `m Am`.gr.E.Am`. À`m {ZH$fmZwgma gm§JUo Amdí`H$ Amho.

4. The fixed assets acquired out of grants (as the sanction letter specifically mentions) have

not been recorded separately in the fixed asset register due to which the overall

quantitative details of these assets are not available with University.

H$mhr ñWmda _mb_ËVm AZwXmZmVyZ KoVë`m Agë`mZo (Oo _§Owar nÌH$mV àË`j åhQ>bo Amho) Ë`mMr Zom§X

ñdV§Ì ñWmda _mb_ËVm Zm|XdhrV H$am`bm nm{hOo hmoVr, Vr Ho$bobr Zmhr Ë`m_wio `m _mb_ËVm§Mr

g§»`mË_H$ g{dñVa Vnerb d _m{hVr CnbãY Zmhr.

5. As per the general practice followed by the University, the assets declared as scrapped are

sold out in the auction. However, during the audit we have observed that the assets

scrapped during the year are not recorded as deletion from the books of account. The

entire sale proceeds are treated as income which results in overstatement of surplus as


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well as of fixed assets in the financial statements of the University. The effect of which

has not ascertained.

{dÚmnrR>mÀ`m gd©gmYmaU àM{bV nÜXVrZwgma Or _mb_ËVm ^§JmamV H$mT>bobr AgVo, Vr {bbmdmV

{dH$br OmVo. Ago Agbo Var boIm narjUmV Ago {XgyZ Ambo H$s, Or _mb_ËVm ^§Jma åhUyZ

{bbmdmV {dH$Ê`mV Ambr Vr ImVo nwpñVHo$VyZ {Zb}{IV Ho$bobr Zmhr. EHy$UM {dH«$sVrb aŠH$_ hr

CËnÞ åhUyZ XmIdÊ`mV Ambr Amho. Ë`m_wio CËnÞ Va OmñV {XgVo {edm` {dÚmnrR>mÀ`m Am{W©H$

{ddaUnÌmV pñWa _mb_ËVm d CËnÞ OmñV {XgVo. Ë`mMm n[aUm_ VnmgVm Ambm Zmhr.

6. As per the provisions of Accounting Standard 12 "Accounting of Government Grants" The

grants related to revenue should be shown as income in the Income and Expenditure

account or the same should be shown as deduction from the respective expenditure. The

amount of grants received from granting agencies towards capital expenditure and

revenue expenditure has not been bifurcated. As informed to us this bifurcation cannot be

made. Hence the accounting and disclosure requirement as mentioned in Accounting

Standard 12 has not been complied with. The impact of the same on the financial

statements cannot be ascertained.

"gaH$mar AZwXmZ ImVo' `m ~mamì`m H«$_m§H$mÀ`m _mZH$mZwgma _hgwbmer g§~§YmVrb AZwXmZo hr Am`-

ì`` ImË`mV XmIdm`bm nm{hOoV qH$dm g§~§{YV IMm©VyZ dOm XmIdm`mbm nm{hOo. AZwXmZ g§ñWm§H$Sy>Z

{_imbobo AZwXmZ ^m§S>dbr IM©, _hgwbr IM© `m A§VJ©V {Xbobo AgVmZm Ë`mMo {d^mOZ Ho$bobo Zmhr.

Amåhmg {Xboë`m _m{hVrZwgma Ë`mMo {d^mOZ H$aVm `oV Zmhr, Ë`m_wio ImVo d _m{hVr CnbãY H$aUo `m

{heo~ _mZH$ 12 À`m Zwgma Amdí`H$ VaVwXr§Mo nmbZ H$aÊ`mV Ambobo Zmhr, Ë`mMm Am{W©H$

{ddaUnÌmdarb n[aUm_ VnmgVm Ambobm Zmhr.

7. The Balance Sheet of the University does not disclose the assets acquired out of grants

before 01.04.2009 separately from assets acquired from its own fund. The quantitative

details of fixed assets acquired out of grants are also not maintained separately. It is

pertinent to note that in case of grants received from UGC, the grant sanction/release

letter specifically prescribes that the assets acquired wholly or substantially out of UGC

grants shall not be disposed or encumbered or utilized for the purpose other than those

for which the grant was given, without proper sanction of the UGC and should, at any time

the institution cease to function, such asset shall revert to the UGC. On the basis of above

and in the absence of final effect of physical verification report of these assets, we are


8

unable to comment whether all the assets acquired out of grants have not been disposed

off, or are in unencumbered form and have not been used for any purpose other than that

prescribed. The overall impact of the same cannot be ascertained.

Vmio~§XmdéZ Ago {XgyZ òVo H$s 01.04.2009 nydu AZwXmZmVyZ {_idboë`m _mb_ËVm Omhra Ho$boë`m

ZmhrV. Iao Va Ë`mgmR>r doJim {ZYr Zmhr. Á`m ñWmda _mb_ËVm `m AZwXmZ~mh` AmhoV Ë`m§Mr doJir

Zm|XUr ñdV§Ì[aË`m H$aÊ`mV Ambobr Zmhr. `wOrgrH$Sy>Z {_idboë`m AZwXmZmVyZ Á`m _mb_ËVm KoVë`m

AmhoV Ë`mÀ`m _§OwarnÌmV ñnîQ>nUo Ago åhQ>bo Amho H$s `m AZwXmZmVyZ KoVboë`m _mb_ËVm Á`m

H$maUmgmR>r Ë`m KoVë`m AmhoV Ë`m{edm` dmné Z oV. {ZH$mbr H$mTy> Z oV VgoM JhmUhr R>ody ZòV. Oa

g§ñWmM ~§X nS>br Va hr _mb_ËVm `wOrgrbm naV H$amdr. darb ~m~tÀ`m AmYmao d _mb_ËVm§À`m

àË`j VnmgUrÀ`m AhdmbmÀ`m A^mdo Amåhr AZwXmZmVyZ KoVboë`m _mb_ËVm {dÚmnrR>mZo {ZH$mbr

H$mT>ë`m qH$dm H$m` VgoM JhmU R>odë`m qH$~hþZm `wOrgrZo Á`m H$maUmgmR>r {Xë`m Ë`mgmR>r dmnaë`m

H$s Zmhr, `mda {Q>ßnUr H$aVm Ambr Zmhr, n[aUm_r Ë`mMm EHy$U Am{W©H$ {ddaUmnÌmda n[aUm_

VnmgVm Ambm Zmhr.

8. The Balance Sheet of the University as at 31" March 2015 discloses balance (Net) of Grant

Receivable Rs.8.05 Crores (credit).

{dÚmnrR>mMm 31 _mM© 2015 amoOrMm Vmio~§X {Zìdi AZwXmZ òUo (Ho«${S>Q>) 8.05 H$moQ>r én o BVH$s

Amho.

9. The interest on investments made out of grants has been treated as income during the

year under audit as well as in earlier years. As per specific requirements of the funding

agencies in certain cases and as per generally accepted accounting practices, the interest

on such unspent balances is required to be added to the amount of unspent grants. The

existing accounting policy of the University has resulted in overstatement of income and

surplus over the years. The overstatement of income and surplus over the years. The

overall impact of the same cannot be ascertained.

AZwXmZmda {_imbobo ì`mO g§~§{YV dfm©V CËnÞ YaÊ`mV Ambo Amho. boIm narjUmÀ`m d AmYrÀ`m

dfm©Vhr Vo CËnÞ YaÊ`mV Ambo Amho. AZwXmZ g§ñWm§À`m {d{eîQ> JaOm d gd©gmYmaU boIm nÜXVr

`mZwgma Aem Aadm{M©V n¡emdarb ì`mO ho Aadm{M©V AZwXmZ ImË`mV Q>mH$Uo Amdí`H$ Amho.

{dÚmnrR>mÀ`m gÜ`mÀ`m boIm YmoaUm_wio CËnÞ OmñV {XgV Amho d Joë`m H$mhr dfm©V A{YŠ` {XgV

Amho. CËnÞmVrb d A{YŠ`mVrb Joë`m AZoH$ dfm©nmgyZ Agbobm \w$JdQ>m `m§Mm Am{W©H$

{ddaUnÌmdarb n[aUm_ VnmgVm Ambm Zmhr.


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10. Current assets, loans and advances are subject to confirmation, reconciliation and

consequent adjustments, if any. Age wise/account wise details and balance confirmations

were also not available.

Mmby _mb_Îmm, H$O} d AJ«r_o hr {ZpíMVr, g_oQ> d {d{Z`moOZmÀ`m AYrZ AgyZ Ë`mMr ImVo{Zhm`

Vmio~§X {ZpíMVr CnbãY Zmhr.

11. The internal audit and internal control needs to be strengthened so as to make them

commensurate with the size of the university and the nature of its activities.

A§VJ©V boIm VnmgUr d A§VJ©V {Z`§ÌUo A{YH$ _O~yV Ho$br VaM {dÚmnrR>mÀ`m EHy$U doJdoJi`m

H$m`mªÀ`m ñdénmer d {dÚmnrR>mÀ`m Am{W©H$ AmH$ma_mZmer gm§JS> KmbVm oB©b.

12. Examination Fees, Tuition Fees, Student Welfare Fund contribution, Hostel Fees,

Publication Receipts, Library Fees and fines, Student Health Service scheme recovery,

Extra Mural Board Fees, Self‐Supporting Courses Fees, Board of Sports fees, Affiliation

Fees continuous, Advances &other receipts are subject to confirmation, Reconciliations &

Consequential adjustments if any due to incomplete student wise data base.

narjm ewëH$, AÜ`mnZ ewëH$, {dÚmWu H$ë`mU {ZYr-dJ©Ur, dgVrJ¥h ewëH$, àH$meZ O_m,

dmMZmb` ewëH$, X§S>mMr aŠH$_, {dÚmWu H$ë`mU `moOZm ewëH$, EŠñQ´>m å`wab ~moS>© ewëH$, ñdghm`Vm

Aä`mgH«$_$, H«$sS>m _§S>i ewëH$, g§b¾Vm ewëH$, AJ«r_o, {ZpíMVr, g_oQ> d {d{Z`moOZmAYrZ O_m `oUo

~mH$s Agob Va Ë`mMr {dÚmWu{Zhm` _m{hVr AnyU© Amho.

13. Stale cheques amounting to Rs. 3,83,245 /‐ are laying in Bank Reconciliation Statement

due to which liabilities to that extent are understated.

_wXV~mh` R>abobo YZmXoe é. 3,83,245 EdT>`m aH$_oMo AgyZ Vo ~±H$ _oi {ddaUnÌmV {XgV AmhoV

Ë`mn{ÌV Xm{`Ëd H$_r {XgV Amho.

Qualified Opinion:

à_m{UV _V :

In our opinion and to the best of our information and according to the explanations given to us,

except for the possible effects of the matter described in the Basis for Qualified Opinion report,

the financial statements give the information required by the Act in the manner so required and

give a true and fair view in conformity with the accounting principles generally accepted in India:


10

Amåhmbm {_imboë`m _m{hVrÀ`m d ñnï>rH$aUm§À`m AmYmao à_mUrV _V Ahdmb, Am{W©H$ {ddaUnÌo `m

H$m`ÚmZwgma Amdí`H$ Agboë`m Ahdmbm§_Ü`o {Xboë`m _m{hVrMo àË`j n[aUm_ dJiVm ^maVmV ñdrH$m`©

Agboë`m boIm nÜXVrZwgma Iao d `mo½` {MÌ XmIdbo Amho.

(a) in the case of the Balance Sheet, of the state of affairs of the University as at March 31, 2015;

Vmio~§X nÌmÀ`m {dÚmnrR>mMr 31 _mM© 2015 AIoa {dÚmnrR>mMr pñWVr `mo½` àH$mao XmIdbr Amho.

(b) The case of the Income and Expenditure Account, of the surplus for the year ended on that date.

Am`-ì`` ImË`mÀ`m AZwf§JmZo g§nboë`m dfm©Vrb A{YŠ`.

Emphasis of Matter:

H$mhr _wÚm§da ^a :

Attention is invited to following points,

1. As per terms of some of the funding agencies, simple interest at specified rate to be paid on

unspent balance. However, as informed to us unless the funding agency demands, such

interest is not paid. The University has not recognized the liability in respect of such

interest.

AZwXmZ g§ñWm§À`m AQ>rZwgma gai ì`mOmÀ`m {d{eîQ> XamZo AZwXm{ZV aH$_oÀ`m AI{M©V aH$_oV g_m{dîQ>

H$amdr, Ago Ano{jV Amho. nU AZwXmZ g§ñWoZo _m{JVë`m{edm` ì`mO {Xbo OmV Zmhr. Ago ì`mO XoUo ho

{dÚmnrR>mZo A{YH¥$V Xm{`Ëd _mÝmbobo Zmhr.

2. The fixed assets register does not include details of location of fixed assets and the heads of

accounts (Furniture & Fixture, Office Equipment etc.). Further, it does not include

immovable properties as specifically required in Poona University Accounts code, 1966.

ñWmda _mb_Îmm Zm|XdhrV ñWmda _mb_Îmm§À`m {R>H$mUm§Mr Zm|X Ho$bobr Zmhr. \${Z©Ma, {\$ŠñMa,

H$m`m©b`rZ gm_wJ«r `m AW©erfmªMr Zm|X Ë`mV Zmhr. Ë`mV AMb _mb_ËVoMr Zm|X Zmhr. nwUo {dÚmnrR>

boIm narjU g§{hVm 1966 À`m g§{hVoZwgma Vr Amdí`H$ AQ> Amho.

3. As per the present practice followed by the University, the stale cheques are reversed by

debiting bank account and crediting the account head where the expenses are booked. Due

to this practice followed by the University, the expenses for the year are understated


11

{dÚmnrR>À`m àM{bV nÜXVrZwgma _wXV~mh` YZmXoe ho ~±H$ ImË`mV S>o{~Q> Ho$bo OmVmV d Á`m

AW©erfm©VyZ IM© XmIdbobm AgVmo Ë`mV Ho«${S>Q> (O_m) XmIdbo OmVmV. Ë`m_wio {dÚmnrR>mMm àË`j

IM© H$_r {XgVmo.

4. In respect of statutory dues following instances are found.

i. Short deduction of TDS

ii. Non deduction of TDS

iii. Late Payment of TDS

iv. Late deduction of Profession Tax

v. Non deduction of Profession Tax

4. d¡Ym{ZH$ WH$~mH$s g§X^m©V Imbrb ÌwQ>r AmT>iyZ Amë`m.

1. H$_r CX²J_H$a H$nmV

2. CX²J_ H$amMr H$nmV Z H$aUo

3. CX²J_ H$a H$nmVrMr aŠH$_ C{eamZo O_m H$aUo

4. ì`dgm` H$a H$nmV {db§~mZo H$aUo

5. ì`dgm` H$a H$nmV Z H$aUo

Report on Other Legal and Regulatory Requirements

BVa H$m`Xoera d {Z`_Z JaOm§~m~VMm Ahdmb

i. We have obtained all the information and explanations, which to the best of our knowledge

and belief were necessary for the purpose of our audit.

boIm narjUmH$[aVm Or _m{hVr d ñnîQ>rH$aUo CnbãY H$éZ XoÊ`mV Ambr.

ii. In our opinion proper books of account as required by law have been kept so far as it

appears from our examination of those books.

Am_À`m _Vo H$m`ÚmZwgma ImVonwpñVH$m AÚ`mdV R>odUo Amdí`H$ AgVo. ImVonwpñVH$m§Mr VnmgUr Ho$br

AgVm `m AQ>r§Mr nyV©Vm H$aÊ`mV Amë`mMo {XgyZ `oVo.

iii. In our opinion the Balance Sheet and the Income and Expenditure Account dealt with by

this report comply with the requirements of the Maharashtra Universities Act, 1994.


12

Am_À`m _Vo Ahdmbmer g§~§{YV Vmio~§X VgoM Am`-ì`` ImVo _hmamîQ´> {dÚmnrR> H$m`Xm 1994 À`m

JaOm§Mr nyV©Vm H$aUo.

iv. The Balance Sheet and the Income and Expenditure Account dealt with by this report are in

agreement with the books of accounts.

Vmio~§X d Am`-ì`` ImVo Oo `m Ahdmbmer g§~§{YV Amho, Vo ImVo nwpñVHo$Zwén Amho.

For M/S KIRTANE & PANDIT LLPChartered Accountants Firm Registration Number 105215W/W100057 Parag Pansare Partner Membership Number 117309 Pune Date: September 29th 2015.

_o. {H$V©Zo d n§{S>V EbEbnr gZXr boImnmb, Zm|XUr H«$_m§H$ 105215 S>ãë`y/ S>ãë`y 100057 namJ nmZgao ^mJrXma Zm|XUr H«$_m§H$ 117309, nwUo. {X. 29 gßQ>|~a 2015.

f


13

ARTS FACULTY :

1. H$bm emIm A. Queries relating to Bank Reconciliation Statement (Account No.20063001070 ) A. ~±H$ _oi {ddaUnÌm~m~V e§H$m (ImVo H«$. 20063001070)

The following entries for previous years’ and from 1st April 2014 to 31st March 2015 are still appearing in Bank Reconciliation Statement (BRS).

_mJrbdfuÀ`m Imbrb Zm|Xr VgoM 01 E{àb 2014 Vo 31 _mM© 2015 Xaå`mZMr H$mhr Zm|Xr AOyZhr ~±H$ _oi {ddaUnÌmV {XgV AmhoV.

i. Debits in Bank Statement but not accounted in Books amounting to Rs. 5,79,303/‐. Samples of such cases are as follows:

1. ~±H$ {ddaUnÌmVyZ S>o{~Q> nU ImVo nwpñVHo$V Zm|X Zmhr, Aer aŠH$_ é. 5,79,303/- BVH$s Amho Ë`mMr CXmhaUo Imbrbà_mUo

CÎma : `m~m~V ~±H$ Am°\$ _hmamï>— `m§À`mer nÌì`dhma Mmby Amho d ~±H$ Am°\$ _hmamï>— godm emIoH$S>o nmR>nwamdm H$arV Amho.

ii. Cheques Issued but not Presented for payment: 2. YZmXoe Omar nU AXm Ho$bo Jobo ZmhrV.

Sr. No. Date Description Amount Rs. 1 31/03/2013 OLD ENTRIES 21

2 28/02/2014 ONLY ADJUSTMENT 3,084 3 15/05/2014 CH. NO. : 088167 BENNETT COLEMAN & CO LTD 1,82,927

CÎma : gXa AmjonmZwgma AZwH«$_m§H$ 1 d 2 `m§Mr Oo.ìhr. {XZm§H$ 31/07/2015 amoOr Ho$br Amho d Amjon AZwH«$_m§H$ 3 ~m~V _mZZr` {d^mJà_wI E_~rE `m§MoH$Sy>Z nÌ KoDZ _wXV ~mh` YZmXoe Oo.ìhr. H$aÊ`mV `oB©b.

Sr. No.

Date Cheque Number

Amount Rs.

A.H«$.

VmarI YZmXoe H«$_m§H$

aŠH$_ ê$n o

1 29/08/2007 13473 82,576 1 29/08/2007 13473 82,576

2 03/03/2008 ‐ 1,24,342 2 03/03/2008 - 1,24,342

3 23/05/2011 13473 32,940 3 23/05/2011 13473 32,940

4 05/10/2011 13473 45,041 4 05/10/2011 13473 45,041

5 06/12/2012 ‐ 16,000 5 06/12/2012 - 16,000

6 09/05/2013 13257 30,637 6 09/05/2013 13257 30,637

7 10/06/2013 13473 1,12,444 7 10/06/2013 13473 1,12,444

8 12/04/2014 84618 20,000 8 12/04/2014 84618 20,000

9 06/01/2015 34792 1,000 9 06/01/2015 34792 1,000

A.H«$. VmarI YZmXoe H«$_m§H$ aŠH$_ ê$n`o 1. 31/03/2013 OwÝ`m Zm|Xr 21 2. 28/02/2014 Ho$di {d{Z`moOZ 3,084 3. 15/05/2014 YZmXoe H«$. 088167 H$mo_mZ {b{_Q>oS> 1,82,927


14

B. Late deduction of Profession Tax:

~. ì`dgm` H$amMr {db§~mZo H$nmV There is irregularity in respect of payment of salary and deductions in respect of Profession Tax. The below mentioned instances shows that salary for respective months though delayed but deduction of PT is not done at the time of payment but the same has been deducted in subsequent moths.

{Xbobo doVZ d H$mnbobm ì`dgm` H$a `m A{Z`{_VVm {XgVo. H$mhr _{hÝ`mV ì`dgm` H$a H$mnÊ`mg

{db§~ Pmbobm Amho. ì`dgm` H$a H$nmV doVZ AXm H$aVmZm Ho$bobr Zmhr, Vr Z§VaÀ`m _{hÝ`mV

Ho$br Amho.

Name of employee

Amount of

deduction

Payment for the month(s)

Deduction Month as per

Statute

Actual Month of deduction.

Alok Salve 175 August 2014 September 2014 October 2014 Harshad Sonar 200 October 2014 November 2014 December 2014 Sudhakar Jadhav

400 April and May 2014 June 2014 February 2015

400 June and July 2014 September 2014 February 2015

H$_©Mmè`mMo Zmd H$nmV aŠH$_

doVZ AXm _{hZm {ZYm©[aV H$nmV _wXV

àË`j H$nmVrMm _{hZm

AbmoH$ gmido 175 Am°JñQ> 2014 gßQ>|~a 2014 Am°ŠQ>mo~a 2014

hf©X gmoZma 200 Am°ŠQ>mo~a 2014 Zmoìh|~a 2014 {S>g|~a 2014

gwYmH$a OmYd 400 E{àb d _o 2014 OyZ 2014 \o$~«wdmar 2015 400 OyZ d Owb¡ 2014 gßQ>|~a 2014 \o$~«wdmar 2015

CÎma : `m~m~V `mo½` Vr H$miOr KoÊ`mV oB©b.

C. Tax Deduction At Source

H$. CX²J_ H$a H$nmV…

i. Non deduction of TDS.

1. CX²J_ H$a H$nmV Ho$br Zmhr

Sr. No.

Name of the Payee Payment Amount

TDS Section as per Statute

TDS as per

Statute

Actual TDS

Deduction

Non Deduction

1 Bansode Gangadhar 63,950 194J 6,350 0 6,350

A.H«$. ì`ŠVrMo Zmd AXm aŠH$_ Q>rS>rEg H$b_ Q>rS>rEg aŠH$_ àË`j H$nmV H$nmV 1 ~ZgmoS>o J§JmYa 63,950 194 Oo 6,350 0 6,350


15

CÎma : `m~m~V Am{W©H$ df© 2015-16 _Üò Am`H$a dgyb H$éZ KoÊ`mV òB©b.

ii. Short deduction of TDS 2. CX²J_ H$amMr H$_r H$nmV…

Sr. No.

Name of the Payee Payment Amount


TDS Deducted Under Section

TDS as per

Statute

Actual TDS

Deduction

Short Deduction

1 Songate Elizabeth 2,93,000 194J 194J 29,300 26,300 3,000

2 Dandage Amod 51,200 194J 194J 5,120 2,612 2,508

3 Khandalgaokar S R 55,000 194J 194J 5,500 4,500 1,000

4 Agarwal Sunil 33,850 194J 194J 3,385 2,585 800

5 Shewale Swapnil 65,200 194J 194J 6,520 5,740 780

6 Shinde Nagesh 43,500 194J 194J 4,350 3,700 650

A. H«$.

ì`ŠVrMo Zmd AXm aŠH$_ Q>rS>rEg H$b_

Q>rS>rEg H$nmV H$b_

Q>rS>rEg aŠH$_

àË`j H$nmV

H$_r H$nmV

1. gm|JQ>o E{bPm~oW 2,93,000 194 Oo 194 Oo 29,300 26,300 3,000 2. Xm§S>Jo Am_moX 51,200 194 Oo 194 Oo 5,120 2,612 2,5083. I§XiJmdH$a Eg. Ama. 55,000 194 Oo 194 Oo 5,500 4,500 1,000 4. AJ«dmb gwZrb 33,850 194 Oo 194 Oo 3,385 2,585 800 5. eodmio ñdßZrb 65,200 194 Oo 194 Oo 6,520 5,740 780 6. qeXo ZmJoe 43,500 194 Oo 194 Oo 4,350 3,700 650

CÎma : `m~m~V Am{W©H$ df© 2015-16 _Üò àmárH$a dgyb H$aÊ`mV òB©b.

iii. Double deduction of TDS in Two departments

3. XmoZ {d^mJmV àmárH$amMr Xþhoar H$nmV

The payment of “Hiring Charges” to Mr. Khemnar R. N. pertains to and made by

Geography Department. It has been observed that, TDS on the same has been deducted

in Geography Department as well as in Arts Department. Hence resulting into excess i.e.

double deduction of TDS amounting to Rs. 6040/‐.

^yJmob {d^mJmZo Io_Za Ama.EZ. `m§Zm aŠH$_ AXm H$aVmZm EH$Xm CX²J_ H$a H$nmV Ho$br d Z§Va

nwÝhm H$bm {d^mJmZohr CX²J_ H$a H$nmV Ho$br. Ë`m_wio Xþhoar H$a H$nmV H$éZ é. 6,040/- H$mnbo

AmhoV.

CÎma : `m~m~V `mnwT>o `mo½` H$miOr KoÊ`mV òB©b.


16

4. As per provisions of Income Tax Act, Interest on non/short deducted amount is payable

u/s 201(1A) of Income Tax Act, 1961.

àmárH$a H$m`Xm VaVwXrZwgma CX²J_ H$a H$mnbm Zmhr qH$dm H$mnbm Va Ë`mda ì`mO AmH$maUo H$b_

201 (1E) AÝdò Amdí`H$ Amho.

CÎma : `m~m~V `mo½` Vr H$madmB© H$aÊ`mV òB©b.

D. Stock Register :

S>. gmR>m Zm|Xdhr

i. Centre of Advanced Studies in Sanskrit Department : 1. àJV AÜ``Z H|$Ð - g§ñH¥$V {d^mJ

No entries were found for vouchers No. 6044 and 5231 amounting to Rs.43,851/‐ and Rs.1,148/‐ respectively in the stock register.

ìhmCMa H«$. 6044 d 5231 `m AZwH«$_o é. 43,851/- d 1,148/- aH$_m§Mr Zm|X gmR>m Zm|XdhrV Zmhr.

CÎma : aŠH$_ é. 43,851/- ìhmCMa H«$. 6044 d aŠH$_ 1,148/- ìhmCMa H«$_m§H$ 5231 `m

H«$_m§H$mÀ`m {~bmVrb nwñVH$m§Mr Zm|X {~b ~wH$ _Ü o ZOaMwH$sZo Pmbobr Zmhr. Aer MyH$ hmoD Z o,

`mgmR>r nwT>o H$miOr KoÊ`mV òB©b.

2. BILL UNIT:

2. {~b `w{ZQ> (Xo`H$ {d^mJ)…

A. TAX DEDUCTION AT SOURCE A. CX²J_ H$a H$nmV

i. SHORT DEDUCTION 1. H$_r H$nmV

Sr. No.

Name of Payee Payment Amount

TDS as per Statute

Actual TDS Deduction

Short Deduction

1 SWAPNIL PADWAL 1,02,097 1,021 911 110

CÎma : gXa Q>rS>rEg (CX²J_ H$a) aŠH$_ é. 110 nmdVr H«$. 156 {X. 28/09/2015 Zwgma âÊ`mV Ambobo

AgyZ _mho gßQ>|~a 2015 Mm Q>rS>rEg (CX²J_ H$a) âVmZm Vmo O_m Ho$bm OmB©b.

A.H«$. g§ñWoMo Zmd aŠH$_ AXm Q>rS>rEg bmJy àË`j H$nmV H$_r H$nmV 1. ñdßZrb nS>di 1,02,097 1,021 911 110


17

ii. Non Deduction 2. CX²J_ H$a H$nmV Ho$br Zmhr

Sr. No.

Name of Payee Payment Amount



TDS as per

Statute

Actual TDS

Deduction

Non Deduction

1 KAIVALYADHAM SAMITI

2,40,000 194C ‐ 4,800 0 4,800

A. H«$.

g§ñWoMo Zmd aŠH$_ AXm

Q>rS>rEg H$b_

Q>rS>rEg H$nmV H$b_

Q>rS>rEg bmJy

àË`j H$nmV

H$nmV Zmhr

1. H¡$dë`Ym_ g{_Vr 2,40,000 194 Oo - 4,800 0 4,800

CÎma : _mho Am°ŠQ>mo~a 2015 _Ü o àmá hmoUmè`m Xo`H$mVyZ 2014-15 Mm Q>rS>rEg (CX²J_ H$a)

H$nmV H$aÊ`mV òB©b.

iii. LATE DEDUCTION 3. {db§~mZo H$nmV

NAME VOUCHER

NO. TDS Deduction date as

per Statute Actual

deduction date Amount

ALPHA INK PVT LTD 1812 19.05.2014 11.07.2014 206 /‐

Zmd ìhmCMa H«$_m§H$

Q>rS>rEg {ZYm©[aV H$nmV VmarI àË`j H$nmV VmarI

aŠH$_

Aë\$m B§H$ àm.{b{_Q>oS> 1812 19/05/2014 11/07/2014 206/-

CÎma : `m~m~V ^{dî`mV H$miOr KoÊ`mV òB©b.

B. PROFESSION TAX

~) ì`dgm` H$a

i. LATE PAYMENT OF PROFESSION TAX

MONTH OF DEDUCTION AMOUNT DUE DATE DATE OF PAYMENT MARCH 2014 300 21.03.2014 21.04.2014 APRIL 2014 3,500 21.04.2014 09.05.2014

H$nmV _{hZm aŠH$_ {ZYm©[aV VmarIm âUm VmarI _mM© 2014 300 21/03/2014 21/04/2014 E{àb 2014 3,500 21/04/2014 09/05/2014

CÎma : `m~m~V `mo½` Vr H$miOr KoÊ`mV òB©b.


18

3. BOOK UNIT : 1. ~wH$ `w{ZQ>…

A. Bank Reconciliation Statement. A. ~±H$ _oi {ddaUnÌ

The following entries for previous years’ and from 1st April 2014 to 31st March 2015 are still appearing in Bank Reconciliation Statement (BRS).

_mJrb dfm©Vrb VgoM 1 E{àb 2014 Vo 31 _mM© 2015 Xaå`mZÀ`m Imbrb Zm|Xr ~±H$ _oi

{ddaUnÌmV {XgV AmhoV.

1. Bank Account No.20063001194 1. ~±H$ ImVo H«$_m§H$ 20063001194

i. Cheques deposited but not credited by bank from the year 2007 to December 2015 amounted to Rs. 24,00,154 /‐ These instruments have become time barred. Appropriate action should be taken.

1. YZmXoe ImË`mV ^éZhr ~±Ho$Zo H«o${S>Q> {Xbo Zmhr Aer 2007 Vo {S>g|~a 2015 n`ªVMr aŠH$_

é. 24,00,154/- Amho. AmVm ho YZmXoe ~mX Pmbo AmhoV. Ë`m_wio `mo½` H$m`©dmhr H$aÊ`mV `mdr.

CÎma : `m~m~V ~±Ho$bm nÌ {Xbobo Amho, nmR>nwamdm Mmby Amho. aŠH$_ é. 63,627/- ~±Ho$Zo Owb¡

2015 _Üò ImVo H«$_m§H$ 20063001194 _Üò O_m Ho$bo AmhoV.

ii. Debits in Bank Statement amounting Rs.82,321 /‐ are not recorded in books of accounts pertaining to the period December 2010 to March 2015.

2. ~±H$ ImË`mV {S>g|~a 2010 Vo _mM© 2015 Xaå`mZ é. 82,321/- hr aŠH$_ {XgV Zmhr, Or ~±H$

_oi {ddaUnÌmV S>oo{~Q> XmIdbr Amho.

CÎma : da Z_yX Ho$bobr aŠH$_ é. 82,321/- ~±Ho$Zo OmñVrMo O_m Ho$bo Agë`mZo ~±H$ _oi

{ddaUnÌmV OmXm O_m (EŠgog H«o${S>Q>) åhUyZ XmIdÊ`mV Ambo Amho. Ë`mn¡H$s é. 63,627/-

~±Ho$Zo O_m H$éZ KoVbo AmhoV.

iii. Less credit by bank amounting Rs.953/‐ are not recorded in books of accounts pertaining to the period December 2010 to March 2015.

3. ~±Ho$Zo é. 953/- H$_r O_m XmIdbo d Vo {S>g|~a 2010 d _mM© 2015 Xaå`mZ ImVo nwpñVHo$V

XmIdbo ZmhrV.

CÎma : da Z_yX Ho$bobr aŠH$_ é. 953/- ~±Ho$Zo MbZm_Üò H$_r O_m Ho$br Agë`mZo ~±H$ _oi

{ddaUnÌmV XmIdÊ`mV Ambobr Amho. Ë`mMr Zm|X ImVo nwpñVHo$V XmIdÊ`mV Ambobr Amho. ~±Ho$Zo

gXa aŠH$_ Owb¡ 2015 _Üò O_m H$bobr Amho.


19

2. Bank Account No.60000895163 (EEFC A/C) 2. ~±H$ ImVo H«$. 60000895163 (BBE\$gr E/gr)

We have been informed that in the year 2011‐12 an amount of $45/‐ was short credited by the Bank. The same is reflected in BRS.

Amåhmbm Aer _m{hVr XoÊ`mV Ambr H$s, df© 2011-12 _Üò ~±Ho$Zo 45 S>m°ba H$_r O_m Ho$bo AmhoV.~±H$ _oi {ddaUnÌmV Vo {XgV Amho. CÎma : {X. 14/10/2015 amoOr ImVo H«$_m§H$ 60000895163 _Üò 45 S>m°bg© BVH$s aŠH$_ O_m H$aÊ`mV Ambr Amho.

3. Bank Account No.20063000009 3. ~±H$ ImVo H«$_m§H$ 20063000009

i. Direct debits by Bank amounting to Rs.6,453/‐ are not accounted in books. 1. ~±Ho$Zo WoQ> O_m Ho$bobr é. 6,453/- hr aŠH$_ ImVonwpñVHo$V {XgV Zmhr.

CÎma : gXa ewëH$ Imbrb VŠË`mV Z_yX Ho$ë`mà_mUo ~±Ho$H$Sy>Z ImVo H«$. 20063000009 _Üò

aH$_m O_m Pmë`m AmhoV.

Mar‐15 6453 Direct Debit by bank _mM© -15 6453 ~±Ho$H$Sy>Z WoQ> S>o{~Q> Apr‐15 (‐) 1516 Credit by bank E{àb-15 -1546 ~±Ho$H$Sy>Z WoQ> Ho«${S>Q> 4937 4937 Apr‐15 (+) 299 Direct Debit by bank E{àb-15 (+) 299 ~±Ho$H$Sy>Z WoQ> S>o{~Q> 5236 5236 May‐15 (+) 450 Direct Debit by bank _o -15 + 450 ~±Ho$H$Sy>Z WoQ> S>o{~Q> 5686 5686 June‐15 (‐) 299 Credit by bank OyZ -15 -299 ~±Ho$H$Sy>Z WoQ> Ho«${S>Q> (‐) 2737 Credit by bank -2737 ~±Ho$H$Sy>Z WoQ> Ho«${S>Q> (‐) 450 Credit by bank -450 ~±Ho$H$Sy>Z WoQ> Ho«${S>Q> 2200 2200 Jul‐15 (‐) 1000 Accounting Effect in

the month of July 2015

Owb¡ -15 -1000 Owb¡ 2015 _Üò boIm n[aUm_ (‐) 1200 -1200

Nil 0

4. BIO‐INFORMATICS CENTRE :

4. O¡d_m{hVrV§ÌkmZ H|$Ð…

A. Bank Reconciliation Statement: A. ~±H$ _oi {ddaUnÌ

i. Account No. 20063001161

Balance as per bank statement is Rs. 1,00,87,420.50 Balance as per Bank Reconciliation Statement is Rs. 1,00,84,441.50

‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐ Rectification of bank Transactions Rs.2,979.00

‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐


20

1. ImVo H«$_m§H$ - 20063001161

~±H$ {ddaUnÌmZwgma {eëbH é.1,00,87,420.50~±H$ _oi {ddaUnÌmZwgma {eëbH$ é. 1,00,84,441.50 ~±H$ ì`dhmamVrb Ì¥Q>r XþéñV é. 2,979.00

CÎma : Zm|X KoVbr. ~±Ho$bm nÌ nmR>dbo OmB©b.

ii. On the verification of Bank Reconciliation Statement, we observed that there is Cheque

that was issued but not cleared for more than 3 months. Following is the case of cheque

issued but not presented which has become stale. The effect of the same has not been

given in the books of accounts & is appearing in Bank Reconciliation Statement.

Sr.No. Cheque Number Cheque Date Amount

1 21045 28‐01‐14 2,000

2. ~±H$ _oi {ddaUnÌmMr VnmgUr Ho$br AgVm Ago {XgyZ Ambo H$s, Omo YZmXoe H$mT>Ê`mV Ambm Vmo

VrZ _{hZo dQ>bm Zmhr. hm YZmXoe H$mT>Ê`mV Ambm nU gmXaM H$aÊ`mV Ambm Zmhr d Vmo _wXV~mh`

Pmbm. Ë`mMm n[aUm_ ImVonwpñVHo$V XmIdbobm Zmhr nU ~±H$ _oi {ddaUnÌmV {XgVmo Amho.

A.H«$. YZmXoe H«$_m§H$ YZmXoe VmarI aŠH$_ é. 1. 21045 28/01/2014 2,000

CÎma : _wXV ~mh` YZmXoemMr Oo.ìhr. Am{W©H$ df© 2015-16 _Ü`o V`ma H$aÊ`mV Ambr.

B. Profession Tax.

~. ì`dgm` H$a.

i. Late remittance of Profession Tax to Pay Unit. 1. ì`dgm`H$a doVZ {d^mJmH$S>o C{eamZo O_m

Month Amount Date Of Payment _{hZm aŠH$_ Xo`H$ VmarI

Apr‐14 200 08‐05‐14 E{àb 2014 200 08/05/2014

Jul‐14 575 09‐08‐14 Owb¡ 2014 575 09/08/2014

Nov‐14 200 12‐12‐14 Zmoìh|~a 2014 200 12/12/2014

Dec‐14 200 14‐01‐15 {S>g|~a 2014 200 14/01/2015

CÎma : Zm|X KoVbr. `mnwT>o H$miOr KoÊ`mV `oB©b.

B. Tax Deducted at Source (TDS).

H$. CX²J_ H$a H$nmV

i. Non deduction.

Sr.No. Name Amount Under Section Voucher No.

1 SANTOSH DHOTRE RS.46,000 194J 5 & 181


21

A. CX²J_ H$a H$nmV (Q>rS>rEg) H$mnbm Zmhr

A.H«$. Zmd aŠH$_ é. H$b_ ìhmCMa H«$_m§H$ 1. g§Vmof YmoÌo 46,000 194 Oo 5 d 181


5. BIOTECHNOLOGY:

5. O¡dV§ÌkmZ {d^mJ…

A. Bank Reconciliation Statement: A. ~±H$ _oi {ddaUnÌ

i. Account No. 20063001274 Balance as per bank statement is Rs. 52,98,491.00 Balance as per Bank Reconciliation Statement is Rs. 53,03,210.00 ‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐ Rectification of bank Transactions Rs.4,719.00 ‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐

1. ImVo H«$_m§H$ - 20063001274

~±H$ {ddaUnÌmZwgma {eëbH$ é.52,98,491.00 ~±H$ _oi {ddaUnÌmZwgma {eëbH$ é. 53,03,210.00 ì`dhma Zm|XrVrb Ì¥Q>r é. 4,719.00

CÎma : Zm|X KoVbr. `mnwT>o H$miOr KoVbr OmB©b.

B. Profession Tax.

~. ì`dgm` H$a

In following cases Profession Tax is not deducted.

Sr.No. Name Salary For The Month Salary Amount

Profession Tax Amount

1 PALLAVI BUDGUDE June 2014 – February 2015 12,000 1,8002 TANASHREE JAGANADE July – November 2014 12,000 9753 GAURAV GUNJAL January 2015 12,000 200

Imbrb àH$aUmV ì`dgm` H$a H$mnÊ`mV Ambm Zmhr.

A.H«$. Zmd _{hÝ`mMo doVZ doVZ aŠH$_ ì`dgm` H$a aŠH$_ 1. nëbdr ~wS>JwS>o OyZ 2014 - \o$~«wdmar 2015 12,000 1,800 2. VZlr OJZmS>o Owb¡ - Zmoìh|~a 2014 12,000 9753. Jm¡ad Jw§Omi OmZodmar 2015 12,000 200



22

6. BOTANY:

6. dZñnVremñÌ…

A. Profession Tax.

A. ì`dgm` H$a {db§~mZo H$nmV

i. Delayed deduction.

Name Amount Month In Which

Deduction To Be MadeMonth In Which Deduction Made

Payment Date

Rahul Zanan 200 June July 22.7.2014 May 2014 salary 200 October November 24.11.2014 September 2014 salary Mayura Dudhane 200 October November 24.11.2014 September 2014 salary Vidya Hinge 200 May January 22.1.2015 April 2014 salary 200 June January May 2014 salary 200 July January June 2014 salary

Zmd aŠH$_ Hw$R>ë`m _{hÝ`m§gmR>r H$nmV H$nmVrMm _{hZm AXm VmarI amhþb PZmZ 200 OyZ _o 2014 doVZ Owb¡ 22/07/2014

200 Am°ŠQ>mo~a gßQ>|~a 2014 doVZ Zmoìh|~a 24/11/2014 _`wam XþYmUo 200 Am°ŠQ>mo~a gßQ>|~a 2014 doVZ Zmoìh|~a 24/11/2014 {dÚm qhJo 200 _o E{àb 2014 doVZ OmZodmar 22/01/2015

200 OyZ _o 2014 doVZ OmZodmar200 Owb¡ OyZ 2014 doVZ OmZodmar

CÎma : `mnwT>o H$miOr KoÊ`mV `oB©b.

ii. Non deduction.

2. ì`dgm` H$a H$nmV Zmhr.

Sr.No. Name Salary For The Month Of Salary Amount Amount

1 Vidya Hinge JANUARY 2015 ‐ MARCH 2015 30,000 7002 Nitin Kadam JULY 2014 ‐ JANUARY 2015 15,000 1,4003 Prachi Kakade APRIL 2014‐JANUARY 2015 20,000 2,200


23

A.H«$. Zmd Hw$R>ë`m _{hÝ`m§Mo doVZ doVZ aŠH$_ ì`dgm` H$a aŠH$_1. {dÚm qhJo OmZodmar 2015 Vo _mM© 2015 30,000 700 2. {ZVrZ H$X_ Owb¡ 2014 Vo OmZodmar 2015 15,000 1,400 3. àmMr H$mH$S>o E{àb 2014 Vo OmZodmar 2015 20,000 2,200

CÎma : A.H«$. 1,2 d 3 Zm|X KoVbr. `mnwT>o H$miOr KoÊ`mV `oB©b.

iii. Late remittance of Profession Tax to Pay Unit.

3. ì`dgm` H$amMr aŠH$_ doVZ {d^mJmg {db§~mZo {Xbr.

Month Amount Date Of Payment _{hZm aŠH$_ AXm VmarI

Apr‐14 200 22‐07‐14 E{àb 2014 200 22/07/2014

Jun‐14 200 22‐07‐14 OyZ 2014 200 22/07/2014

Oct‐14 200 22‐11‐14 Am°ŠQ>mo~a 2014 200 22/11/2014

Dec‐14 350 22‐01‐15 {S>g|~a 2014 350 22/01/2015

CÎma : Zm|X KoVbr.

B. Tax Deducted at Source (TDS).

~. CX²J_ H$a H$nmV

A. H«$.

ì`ŠVrMo Zmd AXm aŠH$_ Q>rS>rEg H$b_

Q>rS>rEg H$nmV H$b_

Q>rS>rEg bmJy

àË`j H$nmV

H$nmV Zmhr

1. lo`g ^mJdV 38,000 194 Oo 194 Oo 3,800 2,200 1,600

CÎma : Zm|X KoVbr.

C. Bank Reconciliation Statement:

H$. ~±H$ _oi {ddaUnÌ

i. Account No. 20063001025

Balance as per bank statement is Rs. 64,57,245.00 Balance as per Bank Reconciliation Statement is Rs. 64,70,584.00 ‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐ Rectification of bank Transactions Rs.13,339.00 ================

Sr. No.

Name of the Payee

Payment Amount



TDS as per Statute

Actual TDS Deduction

Short Deduction

1 SHREYAS BHAGWAT

38,000 194J 194J 3,800 2,200 1,600


24

1. ImVo H«$_m§H$ - 20063001025

~±H$ {ddaUnÌmZwgma {eëbH$ é.64,57,245.00~±H$ _oi {ddaUnÌmZwgma {eëbH$ é. 64,70,584.00 ì`dhma Zm|XrVrb Ì¥Q>r é. 13,339.00

CÎma : Zm|X KoVbr. ~±Ho$bm nÌ {Xbo OmB©b.

7. CENTRAL WORKSHOP:

7. H|$Ðr` H$m ©emim…

Bank charges of Rs.2,809 charged by bank have not been recorded.

~±Ho$Zo AmH$mabobo é. 2,809 ewëH$ Zm|XrV Amho.

CÎma : ~±Ho$Zo ho ImVo "S>m`_§S> AH$mD§Q>' J¥{hV YéZ MwH$sZo ewëH$ AmH$mabo Amåhr ~wH$ `w{ZQ> d ~±H$ Am°\$

_hmamîQ´> `m§Zm `m é. 2,809/- ewëH$m~m~V H$idbo Amho. ~±Ho$Zo MwH$sMo S>o{~Q> {Xbo Amho, Ë`mV XþéñVr

H$aÊ`mV `oB©b. (~±Ho$Mo nÌ OmoS>bo Amho)

8. CHEMISTRY :

8. agm`ZemñÌ:

A. Bank Reconciliation Statement: A. ~±H$ g_oQ> {ddaUnÌ

i. Account No. 20063001218

Balance as per bank statement is Rs. 1,16,57,610.56 Balance as per Bank Reconciliation is Rs 1,16,83,070.56 ‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐ Rectification of bank Transactions Rs.25,460.00 ‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐ The difference is due to wrong entries booked by Bank Rs.25,470 (Dr) and wrong credit of Rs.10 (Cr)

1. ImVo H«$_m§H$ - 20063001218

~±H$ {ddaUnÌmZwgma {eëbH$ é. 1,16,57,610.56 ~±H$ _oi nÌmÝd`o {eëbH$ é. 1,16,83,070.56 ~±H$ Zm|XrV gwYmaUm é. 25,460.00

hm \$aH$ ~±Ho$Zo é. 25,470/- S>o{~Q> d é. 10/- Ho«${S>Q> XmIdë`mZo {XgV Amho.

CÎma : Amåhr ~±H$ Am°\$ _hmamîQ´> gm{dÌr~mB© \w$bo nwUo {dÚmnrR> emIoÀ`m ì`dñWmnH$m§Zm nÌ nmR>dbo

AgyZ Ë`m§Zm darb aH$_o~m~V `mo½` H$m ©dmhr H$aÊ`mg gm§{JVbo Amho.


25

B. Profession Tax. ~. ì`dgm` H$a

i. Irregular transactions in Profession Tax.

1. ì`dgm` H$amV A{Z`{_V ZmoX§r

It is observed that while making fellowship payments deduction entry of Profession Tax is not passed. The effect of payment of Profession Tax is directly debited to fellowship account.

Again sometimes the salary payment is made but deduction of PT is effected in the month of subsequent month.

We suggest that, to control all the statutory deductions from salary are credited to payable accounts. If such practice is not followed the correct picture of deductions and payables will not reflect in books of accounts

Ago {ZXe©Zmg Ambo H$s, {dÚmd¥ËVrÀ`m aH$_m XoVmZm ì`dgm` H$a H$nmVrMr Zm|X Zmhr. Ë`mMm

n[aUm_ WoQ> {dÚmd¥ËVr ImË`mV S>o{~Q> XmIdë`mZo {XgV Amho. `m{edm` H$mhr doim doVZ AXm Ho$bo

nU ì`dgm` H$a nwT>rb _{hÝ`mV H$mnbm Amho. Amåhr Ago gwMdVmo H$s, doVZmVyZ Ho$boë`m

g§d¡Ym{ZH$ H$nmVr `m "noò~b AH$mD§Q>>' ImË`mV Ho«${S>Q> H$amì`mV Oa Aer nÜXV dmnabr Zmhr Va

H$nmV d XoUo `m§Mo Iao {MÌ ImVonwpñVHo$VyZ nwT>o oV Zmhr.

CÎma : Amåhr ì`dgm`H$a {Z`{_V H$mnVmo. S>rEgQ>r-BÝñnmà nwañH$mamWubm H§$ÌmQ>r nÜXVrÀ`m AmYmao aŠH$_ AXm Ho$br d Ë`mMdoir ì`dgm` H$a hm "àmo\o$eZ Q>°Šg noò~b AH$mD§Q>>' ImË`mV S>o{~Q> H$aÊ`mV Ambm.

ii. Delay in deduction 2. H$nmVrg {db§~

In following case deduction of Profession Tax for the month of December 2014 paid in the month of January was not deducted at the time of making the payment, but the same has been deducted in the month of February 2015 and paid accordingly.

Name Amount Month In Which

Deduction To Be Made Month In Which Deduction Made

Payment Date

Dr.S.K.Sarkar 200 January 2015 February 2015 16‐02‐15

Imbrb àH$aUmV {S>g|~a 2014 Mo doVZ OmZodmar 2014 _Üò H$aÊ`mV Ambo Ë`mV ì`dgm` H$a H$mnÊ`mV Ambm Zmhr, Vmo \o$~«wdmarV H$mnÊ`mV Ambm d âÊ`mVhr Ambm ì`dgm` H$a OmZodmarVM H$mnyZ âm`bm hmdm hmoVm.

Zmd

aŠH$_ H$nmVrMm _{hZm (Ano{jV) àË`j H$nmVrMm âUm VmarI

S>m°. Eg.Ho$. gaH$ma 200 OmZodmar 2015 \o$~«wdmar 2015 16/02/2015

CÎma : Zm|X KoVbr. Amåhr ì`dgm` H$a H$mnVmZm H$miOr KoD .


26

iii. Short deduction of Rs.300/‐

3. H$_r aŠH$_ H$mnbr In following cases there is short deduction of Profession Tax amounting to Rs.300.

Sr.No. Name

Salary For The Month Of

Amount Of Salary

Amount Deducted

Amount Should Have

Been Deducted

Short Deduction

1 SHITAL ZAKADE February 15,000 200 300 100

2 RAMDAS GHODE February 15,000 200 300 100

3 VINAYA CHAVAN February 15,000 200 300 100

Imbrb àH$aUmV ì`dgm` H$a é. 300/- AgVmZm é. 200/- H$mnÊ`mV Ambm. Ë`m_wio é.

100/- H$_r H$mnbo Jobo AmhoV.

CÎma : lr_Vr {dZ`m MìhmU `m§Mm ì`dgm` H$a é. 100/- H$_r H$mnbm Jobm Amho. ~mH$sÀ`m

àH$aUmVrb 12 _{hÝ`mÀ`m H§$ÌmQ>r H$_©Mmè`m§Mm ì`dgm` H$a é. 300/- ZìhVm, Ë`m_wio àH$ën

ghmæ`H$ d H§$ÌmQ>r H$_©Mmè`m§Mm ì`dgm` H$a H$_r H$mnbobm Zmhr.

C. Fixed Asset Register.

H$. ñWmda _mb_ËVm Zm|Xdhr

The date entered in fixed assets register is the date of invoice and not the date of receipt of assets.

ñWmda _mb_ËVm Zm|XdhrVrb VmarI hr "BZìhm°Bg'Mr Amho. _mb_ËVm {_imë`mMr Zmhr.

CÎma : Zm|X KoVbr.

9. ELECTRONIC SCIENCE:

9. BboŠQ>—m°{ZH$ {dkmZ…

A. Bank Reconciliation Statement:

A. ~±H$ _oi {ddaUnÌ

i. On the verification of Bank Reconciliation Statement, we observed that there were

Cheques that were issued but not cleared for more than 3 months. Following are the

cases of cheques issued but not presented which have become stale. The effect of the

A.H«$. Zmd doVZ _{hZm doVZ aŠH$_ H$nmV Ano{jV H$nmV H$_r H$nmV 1. {eVb PH$mS>o \o$~«wdmar 15,000 200 300 1002. am_Xmg KmoS>o \o$~«wdmar 15,000 200 300 100 3. {dZ`m MìhmU \o$~«wdmar 15,000 200 300 100


27

same has not been given in the books of accounts & is appearing in Bank Reconciliation

Statement.

Sr No. Cheque Date Cheque Number Amount (Rs.) 1 6/5/2013 013798 19,200

1. ~±H$ {ddaU nÌmMr VnmgUr Ho$br AgVm, Am_À`m Ago {ZXe©Zmg Ambo H$s, H$mhr YZmXoe Omar

H$aÊ`mV Ambo Vo VrZ _{hZo dQ>bo ZmhrV. Imbrb àH$aUmV YZmXoe Omar H$aÊ`mV Ambo nU gmXa Z

Ho$ë`mZo _wXV ~mh` ~Zbo Ë`mMm n[aUm_ ImVo nw[ñVHo$V {XgV Zmhr nU ~±H$ _oi {ddaUnÌmV

{XgVmo.

A. H«$. YZmXoe VmarI YZmXoe H«$_m§H$ aŠH$_ ê$nò

1 06.05.2013 013798 19,200

CÎma : YZmXoe H«$_m§H$ 013798 {XZm§H$ 06/05/2013 hm é. 19,200/- Mm hmoVm. Vmo _§Oya

Pmbm d Oo.Ama.E\$. \o$bmo{enÀ`m EH$m {dÚmÏ`m©À`m ImË`mV 08/05/2014 amoOr O_m H$aÊ`mV

Ambm. nU Vr Zm|X ImVo H«$_m§H$ 20063001252 _Üò XmIdbobr Zmhr. AZoH$ doim Amåhr ~±Ho$bm

gyMZm [Xë`m d nÌhr nmR>dbo Ë`mÀ`m àVr OmoS>Ê`mV Amë`m AmhoV. Ë`mgmR>r ì`ŠVrJV nmR>nwamdm

Mmby Amho. `m ~±Ho$Zo hr aŠH$_ g§~§{YV ImË`mV bdH$amV bdH$a S>o{~Q> H$aÊ`mV òB©b Ago

AmídmgZ {Xbo Amho.

10. EMMRC:

10. e¡j{UH$ ~hþ_mÜ`_ g§emoYZ H|$Ð (B.E_.E_.Ama.gr.)…


A>. ~±H$ _oi {ddaUnÌ

i. Account No. 200630000394

1. ImVo H«$_m§H$ - 200630000394

Balance as per bank statement is Rs . 24,54,325.40 Balance as per Bank Reconciliation is Rs. 24,58,633.40 ‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐ Rectification of bank Transactions Rs. 4,308.00 ‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐ The difference is due to wrong entries booked by Bank Rs.4,308 (Dr)

~±H$ {ddaUnÌmZwgma {eëbH$ 24,54,325.40

~±H$ _oi {ddaUnÌmZwgma {eëbH$ 24,58,633.40

43,08.00


28

hm \$aH$ MwH$sÀ`m Zm|Xr_wio {XgV AgyZ ~±Ho$Zo é. 4,308/- S>o{~Q> Ho$bo AmhoV.

CÎma : ~±Ho$Zo é. 4,308/- MwH$sZo IMu Q>mH$bo hmoVo `m~m~V ~±Ho$er nÌì`dhma Ho$bm AgVm gXahÿ

aŠH$_ ImVo H«$. 2006300394 _Ü`o _o 2015 amoOr O_m Ho$br Amho.

B. Profession Tax.

~. ì`dgm` H$a i. Short deduction of Profession Tax. 1. ì`dgm` H$a H$_r H$mnbm.

Sr.No. Name Salary For

The Month Of

Amount Of Salary

Amount Deducted

Amount Should

Have Been Deducted

Short Deducti

on

1 CHAITALI BHAGAT Feb‐15 11,000 200 300 1002 SUCHIT HASABNIS Feb‐15 15,400 200 300 100

C

Î

CËVa : lr_Vr M¡Vmbr ^JV d gwM{V hg~Zrg ho Zmoìh|~a 2014 amoOr H§$ÌmQ>r nÜXVrZo éOy Pmbo. g~~ `m godH$m§Mo _mM© 2015 AIoa df© nyU© hmoV Zgë`mZo g§~§{YVm§Mo \o$~«wdmar 2015 `m _{hÝ`mgmR>r ì`dgm`H$amnmoQ>r é. 300/- EodOr é. 200/- H$mnÊ`mV Ambo Amho.

B. Fixed Asset Register.

~. ñWmda _mb_ËVm Zm|Xdhr.

The date entered in fixed assets register is the date of invoice and not the date of receipt of assets.

ñWmda _mb_ËVm Zm|XdhrV BZìhm°Bg VmarI Amho nU _mb_ËVm KoVë`mMr VmarI Zmhr.

CÎma : Zm|X KoÊ`mV oV AgyZ `m nwT>o Amdí`H$ Vr I~aXmar KoÊ`mV `oB©b.

11. ENVIRONMENTAL SCIENCE:

11. n`m©daU {dkmZ {d^mJ… A. Bank Reconciliation Statement: A. ~±H$ _oi {ddaUnÌ…

i. Account No. 20063000521 1. ImVo H«$_m§H$ - 20063000521

Balance as per bank statement is Rs. 18,76,704.00 Balance as per Bank Reconciliation is Rs. 18,79,513.00 ‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐ Rectification of bank Transactions Rs. 2,809.00 (Dr) ‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐ The difference is due to bank charges booked by Bank Rs. 2,809 (Dr)

A.H«$. Zmd doVZ _{hZm doVZ aŠH$_ H$nmV Ano{jV H$nmV H$_r H$nmV 1. M¡Vmbr ^JV \o$~«wdmar 2015 11,000 200 300 1002. gw[MV hg~Zrg \o$~«wdmar 2015 15,400 200 300 100


29

~±H$ {ddaUnÌmZwgma {eëbH$ é.18,76,704.00 ~±H$ _oi nÌmÝdò {eëbH$ é. 18,79,513.00 ~±H$ Zm|XrV gwYmaUm é. 2,809.00 (S>o{~Q>)

~±Ho$Zo ewëH$mnmoQ>r é. 2,809 S>o{~Q> XmIdbo

CÎma : `m~m~V ~±Ho$er nÌì`dhma Ho$bobm Amho.

B. Profession Tax.

~. ì`dgm` H$a.

i. Late payment.

1. C{eam âUm… Month Of Deduction

Amount Deducted

Due Date Date Of Payment Delay In Days

February ‐2014 800 21‐02‐2014 22‐12‐2014 303 MARCH‐2014 2,000 21‐03‐2014 22‐12‐2014 275 May‐2014 400 21‐05‐2014 22‐12‐2014 214 June‐2014 1000 21‐06‐2014 22‐12‐2014 184 July‐2014 800 21‐07‐2014 22‐12‐2014 154 August‐2014 800 21‐08‐2014 22‐12‐2014 123 September‐2014 600 21‐09‐2014 22‐12‐2014 92 October‐2014 1200 21‐10‐2014 22‐12‐2014 62 November‐2014 1200 21‐11‐2014 22‐12‐2014 31

H$nmV _{hZm aŠH$_ H$nmV {ZYm©[aV VmarI âUm VmarI {db§~ \o$~«wdmar 2014 800 21-02-2014 22-12-2014 303 _mM© 2014 2,000 21-03-2014 22-12-2014 275 _o 2014 400 21-05-2014 22-12-2014 214 OyZ 2014 1,000 21-06-2014 22-12-2014 184 Owb¡ 2014 800 21-07-2014 22-12-2014 154 Am°JñQ> 2014 800 21-08-2014 22-12-2014 123 gßQ>|~a 2014 600 21-09-2014 22-12-2014 92 Am°ŠQ>mo~a 2014 1,200 21-10-2014 22-12-2014 62 Zmoìh|~a 2014 1,200 21-11-2014 22-12-2014 31

CÎma : Zm|X KoVbr ì`dgm` H$a âUo ZOaMwH$sZo amhÿZ Jobo. `mnwT>o doioV âÊ`mV oB©b.

ii. Non deduction of Profession Tax 2. ì`dgm` H$a H$mnbm Zmhr.

Name Month Amount Of Salary Voucher No. Amount Priyanka Nimje May‐2014 18,000 9 200Pawan Soyam May‐2014 18,000 12 200


30

A.H«$. Zmd doVZ _{hZm doVZ aŠH$_ ìhmCMa H«$_m§H$ aŠH$_ 1. {à`m§H$m {Z_Oo _o 2014 18,000 9 200 2. ndZ gmo`_ _o 2014 18,000 12 200

CÎma : 1. ì`dgm` H$a dgyb H$aUo ZOaMwH$sZo amhÿZ Jobo hmoVo gZ 2015-16 _Üò ì`dgm` H$a

dgyb H$aÊ`mV òB©b.

CÎma : 2. ì`dgm`H$a dgyb H$aUo ZOaMwH$sZo amhÿZ Jobo hmoVo. gßQ>|~a 2015 _Üò ì`dgm` H$a

dgyb H$aÊ`mV Ambm.

C. Short deduction of TDS.

H$. CX²J_H$a H$_r H$mnÊ`mV Ambm.

In following cases there is short deduction of TDS amounting to Rs.1,600.

Imbrb àH$aUmV CX²J_H$a (Q>rS>rEg) é. 1,600 H$_r H$mnÊ`mV Ambm.

Sr. No.

Name Amount Amount Deducted

Amount Should

Have Been Deducted

Short Deduction

Voucher No.

1 DEVDHAR RATIKA

50,000 3,400 5,000 1,600 14/505/542

A.H«$. Zmd aŠH$_ H$nmV aŠH$_ {ZYm[aV H$nmV

H$_r H$nmV ìhmCMa

1. XodYa a{VH$m 50,000 3,400 5,000 1,600 14/505/542

CÎma : Q>rS>rEg dgyb H$aUo ZOaMwH$sZo amhÿZ Jobo hmoVo. gZ 2015-16 _Üò Q>rS>rEg dgyb H$aÊ`mV

òB©b.

D. FIXED ASSET :

S>. pñWa _mb_ËVm…

EXCESS PAYMENT

Payment relating to books of voucher number 454 is paid excess Rs 100/‐. Actual bill

amount is Rs.3,345/‐ but the payment is Rs.3,445/‐.

ìhmCMa H«$_m§H$ 454 g§~§{YV aŠH$_ é. 100/- OmXm AXm H$aÊ`mV Ambr. EHy$U Xo`H$ aŠH$_

é. 3,345/- hmoVr nU é. 3,445/- AXm Ho$bo.

CÎma : Šbm{gH$ ~wH$ {S>pñQ´>ã`wQ>g© Xo`H$ H«$_m§H$ 6156 {X. 19/12/2014 `m§Zm é. 100/- OmXm

AXm H$aÊ`mV Ambo. Vo ZOaMwH$sZo Pmbo. gZ 2015-16 _Üò aŠH$_ dgyb H$aÊ`mV òB©b.


31

12. ESTATE:

12. _mb_ËVm…

A. Bank Reconciliation Statement: A. ~±H$ _oi {ddaUnÌ…

i. Account No. 20063001105

1. ImVo H«$_m§H$ - 20063001105

Balance as per bank statement is Rs. 2,57,11,236.50 Balance as per Bank Reconciliation is Rs. 2,57,14,777.50 ‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐ Rectification of bank Transactions Rs. 3,541.00(Dr) ‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐

~±H$ {ddaUnÌmZwgma {eëbH$ é. 2,57,11,236.50 ~±H$ _oi {ddaUnÌmZwgma {eëbH$ é. 2,57,14,777.50 é. 3,541.00 (S>o{~Q>)

CÎma : ~±H _oi hm _mM© 2015 À`m ~±H$ {ddaUnÌmer OwiUmam Amho. Ë`mV é. 2,57,11,236.50

BVH$s aŠH$_ XmIdbr Amho. é. 3,541/- Mm \$aH$ OyZ 2015 À`m ~±H$ {ddaUnÌmV Xÿa Ho$bm

Amho.

B. Observation relating to Fixed Assets. ~. ñWmda _mb_ËVoer g§~§{YV {ZarjUo

Sr. No. Ledger Voucher No. Date Amount1 Furniture And Office Equipments 654 12/12/2014 3,575

A.H«$. boOa ìhmCMa H«$_m§H$ VmarI aŠH$_ é.

1. \${Z©Ma d H$m`m©b`rZ gm_wJ«r 654 12/12/2014 3,575

CÎma : ñH°$ZaMm IM© hm ^m§S>dbr IM© Amho.

13. EXAMINATION :

13. narjm …

A. As reported in previous Audit report, long outstanding advances for Central Assessment

Programme scheme are continued to be shown as it is in books.

A. _mJrb boIm AhdmbmV XmIdë`mà_mUo _Ü`dVu _yë`_mnZ H$m`©H«$_ (H°$n>) gmR>rMr AJ«r_o `oUo

~mH$s Amho Vr ImVo nwpñVHo$V XmIdbr AmhoV.


32

CÎma : gZ 2004 nydu _hm{dÚmb` d _m. g§MmbH$, H|$Ðr` _yë`_mnZ àH$ën `m§Zm XoÊ`mV Amboë`m

CMb aH$_oÀ`m {heo~m~m~V g{_Vr ñWmnZ Ho$br Amho. VgoM 2004 nmgyZ _hm{dÚmb`m§Zm CMb

aH$_oMo {hemo~ 70 Q>ŠHo$ nyU© H$aÊ`mV Ambo AmhoV. VgoM _m. g§MmbH$, H|$Ðr` _yë`_mnZ àH$ën

`m§Zm XoÊ`mV Amboë`m CMb aH$_m§Mo 100 Q>ŠHo$ g_m`moOZ H$aÊ`mV Ambo Amho. Cd©[aV

{heo~m§g§X^m©V _h{dÚmb`m§Zm ñ_aUnÌo nmR>dÊ`mV Ambr AmhoV. VgoM {Oëhm{Zhm` boIm {e{~ao

KoÊ`mMo {Z`moOZ H$aÊ`mV `oV Amho.

B. Queries relating to Bank Reconciliation Statement:

The following entries for previous years’ and from 1st April 2014 to 30th December 2014 are still appearing in Bank Reconciliation Statement (BRS).

~. ~±H$ _oi {ddaUnÌmVrb e§H$m 1 E{àb 2014 Vo 30 {S>g|~a 2014 VgoM Joë`m dfuÀ`m H$mhr Zm|Xr `m AOyZhr ~±H$ {ddaUnÌmV {XgV AmhoV.

i. Details of cheques deposited but not yet cleared by Bank amounting to Rs. 2,49,062/‐. Samples of such cheques are as follows:

1. YZmXoe O_m Ho$ë`mZ§Va Vo Z dQ>ë`mMr aŠH$_ é. 2,49,062/- Amho, Ë`mMr CXmhaUo Imbrbà_mUo

AmhoV

Sr No. Date Amount Sr No. Date Amount 1 25/08/2014 57,646 3 31/03/2012 32,8182 07/12/2011 44,284 4 31/04/2012 10,567

A.H«$. VmarI aŠH$_ A.H«$. VmarI aŠH$_ 1. 25/08/2014 57,646 3. 31/03/2012 32,818 2. 07/12/2011 44,284 4. 31/04/2012 10,567

CÎma : _wÔm H«$. ~ _Yrb 1 _Ü`o `m~m~VMr Oo. ìhr. H$aÊ`mV Ambobr Amho d _wÔm H«$. 2 Vo 4 Mm

_oi ~gbm Amho.

ii. Debits in Bank Statement but not accounted in Books amounting to Rs. 8,23,624/‐. Samples of such cheques are as follows:

2. ~±H$ {ddaU ImË`mV S>o{~Q> XmIdbo, nU ImVo nwpñVHo$V é. 8,23,624 XmIdÊ`mV Ambo ZmhrV.

Sr. No.

Date Cheque Number

Amount A.H«$.

{XZm§H$ YZmXoe H«$_m§H$

aŠH$_

1 29/04/2013 254215 1,00,000 1 29/04/2013 254215 1,00,000 2 04/07/2012 406877 86,936 2 04/07/2012 406877 86,9363 22/03/2014 054618 71,867 3 22/03/2014 054618 71,867 4 29/11/2011 101073 44.408 4 29/11/2011 101073 44.4085 13/12/2014 142945 94,643 5 13/12/2014 142945 94,643

CÎma : `m~m~V ~±Ho$bm H$i{dÊ`mV Ambo Amho.


33

iii. Cheques issued but not presented for payment amounting to 1,49,098/‐. Samples of such cheques are as follows:

3. YZmXoe H$mT>Ê`mV Ambo, nU gmXa Ho$bo ZmhrV Aer aŠH$_ é. 1,49,098/- Amho. Ë`mMr CXmhaUo nwT>rbà_mUo

CÎma : `m~m~V ~±Ho$bm dma§dma _m{hVr XoÊ`mV Ambobr Amho.

iv. Credits in Bank Statement but not accounted in Books amounting to Rs. 9,97,014/‐. Samples of such cases are as follows:

4. ~±H$ {ddaUnÌmZwgma Ho«${S>Q> ImVonwpñVHo$V XmIdbo Zmhr hr aŠH$_ é. 9,97,014/- BVH$s Amho.

Sr. No.

Date Amount A.H«$.

{XZm§H$ aŠH$_

1 29/04/2014 5,00,000 1 29/04/2014 5,00,000 2 13/05/2014 70,000 2 13/05/2014 70,000 3 11/03/2014 19,298 3 11/03/2014 19,298

CÎma : `m~m~V ~±Ho$bm dma§dma _m{hVr XoÊ`mV Ambobr Amho.

C. TDS Deduction Under Wrong section and interest Liability

H$. MwH$sÀ`m H$b_mZwgma Q>rS>rEg H$nmV d ì`mO Xm{`Ëd i. TDS Deduction Under Wrong section 1. MwH$sÀ`m H$b_mmImbr Q>rS>rEg H$nmV

Sr No.

Particulars

Gross Amount

TDS deducted Under

Section 194C

Correctly deductible under

Section 194 I

Less Deduction

1 Payment to Powertek systems for UPS Rental Charges

1,20,000 2,400

12,000 9,600

A. H«$.

{ddaU EHy$U aŠH$_ é.

H$b_ 194 gr AÝdò H$nmV

H$b_ 194 (Am`) Zwgma `mo½`

H$nmV

H$_r H$nmV

1. wnrEg ^mS>`mnmoQ>r nm°daQ>oH$ {gñQ>rågbm AXm

1,20,000 2,400 12,000 9,600

CÎma : ZOaMwH$sZo H$_r H$nmV H$aÊ`mV Ambr. òWyZ nwT>o XjVm KoÊ`mV òB©b.

Sr. No.

Date Cheque Number

Amount A. H«$.

{XZm§H$ YZmXoe H«$_m§H$

aŠH$_

1 04/11/2009 601297 20,000 1 04/11/2009 601297 20,000 2 12/05/2011 095198 4,000 2 12/05/2011 095198 4,0003 05/10/2011 102065 3,000 3 05/10/2011 102065 3,000 4 13/12/2013 046257 30,000 4 13/12/2013 046257 30,000


34

ii. Interest Liability under Section 201 (A) of Income Tax Act, 1961:

2. ì`mO Xm{`Ëd àmárH$a H$m`Xm 1961 H$b_ 201 (E) AÝdò

Sr No. Particulars Gross

Amount Remarks

1 Less Deduction of TDS of Powertek Systems 9,600

Interest for non deduction would be attracted as per section 201 (1A) of Income Tax Act, 1961

2 TDS deducted but not Paid

338 Interest for late payment would be attracted as per section 201 (1A) of Income Tax Act, 1961

A.H«$. {ddaU EHy$U aŠH$_

eoam

1. nm°daQ>oH$ {gñQ>r_ Q>rS>rEg H$_r H$nmV 9,600 àmárH$a H$m`Xm 1961 H$b_ 201 (1E) AÝd o Q>rS>rEg Z H$mnë`mg Ë`mda ì`mO bmJVo

2. Q>rS>rEg H$mnbm nU âbm Zmhr 338

CÎma : `mo½` Vr H$m`©dmhr H$aÊ`mV òB©b.

D. As per provisions of Profession Tax Act, on late payment of Profession tax, interest is

required to be paid by the University for the months from May 2014 to February 2015.

S>. ì`dgm` H$a H$m`ÚmÀ`m VaVwXrZwgma ì`dgm` H$a C{eam âë`mZo {dÚmnrR>mZo _o 2014 Vo \o$~«wdmar 2015 Xaå`mZ ì`mO XoUo Amdí`H$ Amho

CÎma : `mnwT>o H$miOr KoÊ`mV òB©b.

E. It has been observed that there is no policy to determine amount of advance to be given

to colleges for Exam and Central Assessment Programme. At present advances are given

on the basis of past experience of expenditure made by colleges.

B. narjm d H|$Ðr` _yë`_mnZ H$m`©H«$_mgmR>r _hm{dÚmb`m§Zm AJ«r_ XoÊ`mH$[aVm Hw$R>bohr {ZpíMV YmoaU

R>adbobo Zmhr. gÜ`m AJ«r_o _hm{dÚmb`m§Zr Ho$boë`m IMm©À`m nydm©Zw^dmdéZ {Xbo OmVmV.

CÎma : `m~m~V g§~§{YV _hm{dÚmb`m§Zm {Xboë`m _mJrb AmJmD aH$_oÀ`m IMm©déZ A§XmOo CMb

aŠH$_ XoÊ`mV òVo. `m~m~V H$moUVmhr {Z`_ AWdm nm°{bgr am~dbr OmV Zmhr.

F. It has been observed, in the case of Purchase of Furniture (Fixed Asset) that Material

Inward date and invoice date being 21.03.2014 and 06.03.2014 respectively which falls

in FY2013‐14, has been booked in the year 2014‐15 on basis of Payment date amounting

to Rs. 17,526/‐.


35

E\$. Ago {ZXe©Zmg Ambo H$s, \${Z©Ma `mgma»`m ñWmda _mb_ËVoMr IaoXr H$aVmZm _Q>o[a`b BZdS>© VmarI

21/03/2014 d 06/03/2014 AgVmZm Ë`m XmoÝhr VmaIm Am{W©H$ df© 2013-14 _Üò òVmV,

nU Ë`m Am{W©H$ df© 2014-15 _Üò AXm VmarIoÀ`m AmYmao XmIdë`m AmhoV. Ë`mÀ`mer g§~§{YV

aŠH$_ é. 17,526/- Amho.

CÎma : gXarb Xo`H$ 2013-14 Mo AgyZ Ë`mMdfu AXm H$aÊ`mgmR>r {dËV {d^mJmH$S>o òUo Ano{jV

hmoVo. na§Vw gXarb Xo`H$ 2014-15 _Ü o {dËV {d^mJmH$S>o Ambo, Ë`m_wio Xo`H$ 2014-15 _Üò

AXm H$aÊ`mV Ambo.

G. It has been observed, in case of advance settlement from MIT College, due to non

availability of records, we are unable to comment upon whether provision of Stamps Act

of affixing revenue stamp for payment more than Rs.5,000/‐ is fulfilled or not.

Or. Ago {ZXe©Zmg Ambo H$s, E_Am`Q>r H$m°boOMm AJ«r_ dgyb H$aVmZm Zm|Xr A^mdr Amåhr aoìhoÝ`y

{VH$sQ> é. 5,000/- én`m§À`m da H$m`ÚmZwgma Amdí`H$ AgVo qH$dm ZgVo `m~m~V _VàXe©Z H$é

eH$V Zmhr.

CÎma : `m~m~V Zm|X KoÊ`mV òB©b.

H. As per Circular No. 85 of 2012 dated 24‐05‐2012 effective from 23‐04‐2014, Expenditure estimating Rs. 20,001/‐to Rs. 10,00,000/‐ shall be made calling quotations. Quotations shall be called from at least three different authorised dealers/ manufacturers in the field. However, during the course of audit, it was observed that there is violation of the circular in following case:

Sr No. Voucher No.

Nature of expenditure

Invoice No. Amount Remarks

1 5967 UPS Rental Charges 31,33,77. 1,20,000 No Quotations were called.

In this case Purchase order was given through Oral conversation, which is violation of Circular No. 381 dated 07.12.1999 which states purchase procedure to be followed.

EM. n[anÌH$ H«$_m§H$ 85 (2012) d 24/05/2012 ho 23/04/2014 nmgyZ bmJy H$aÊ`mV Ambo,

A§XmOo IM© 20,001/- Vo é. 10,00,000/- `mgmR>r H$moQ>oeZ (XanÌH$) _mJdÊ`mMo åhQ>bo hmoVo.

Ë`mà_mUo VrZ A{YH¥$V {dVaH$/CËnmXH$ `m§À`mH$Sy>Z H$moQ>oeZ _mJ{dUo Ano{jV hmoVo. VWm{n, boIm

narjUmV Ago {ZXe©Zmg Ambo Amho H$s, n[anÌH$mVrb VaVwXtMm §J Ho$bm Amho.


36

A.H«$. ìhmCMa H«$_m§H$

IMm©Mo ñdén BZìhm°Bg H«$_m§H$

aŠH$_ eoam

1. 5967 ynrEg ^mS>o 313377 1,20,000 H$moQ>oeZ _mJdbo Zmhr.

`m àH$aUmV IaoXr AmXoe Vm|S>rM {Xbm Jobm. Ë`m_wio H$moQ>oeZ Z _mJdVm n[anÌH$ H«$. 381 {X.

7.12.1999 Mo Cëb§KZ Pmbo. Ë`mVrb IaoXr à{H«$`oMm Adb§~ Pmbm Zmhr.

CÎma : `m~m~V _m. IaoXr g{_VrMr _mÝ`Vm KoDZ aŠH$_ AXm Ho$br Amho.

14. GEOGRAPHY: 14. ^yJmob…


A. ~±H$ _oi {ddaUnÌ

i. Account No. 20063001150

1. ImVo H«$_m§H$ - 20063001150

Balance as per bank statement is Rs. 28,75,913.67 Balance as per Bank Reconciliation is Rs 28,78,722.67 ‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐ Rectification of bank Transactions Rs.2,809.00 ‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐

The difference is due to wrong entries booked by Bank Rs.2809 (Dr)

~±H$ {ddaUnÌmZwgma {eëbH$ é.28,75,913.67 ~±H$ _oi nÌmÝd`o {eëbH$ é. 28,78,722.67 ~±H$ Zm|XrV gwYmaUm é. 2,809.00 (S>o{~Q>)

hm \$aH$ hm ~±Ho$Zo nwpñVHo$V é. 2,809/- S>o{~Q> (IMu) XmIdë`mZo {XgVmo Amho.

CÎma : `m~m~V ~±Ho$er nÌì`dhma Ho$bm Amho.

B. Profession Tax. ~. ì`dgm` H$a.

i. Delay in deduction. 1. H$nmVrg {db§~.

Name Amount Month In Which Deduction

To Be Made Month In Which Deduction Made

Dr. Pradyumna joshi

200 September‐14 March‐15 200 October ‐14 Mach‐15

Mr.Manik shrinivas 200 May‐14 October ‐14 200 June‐14 October ‐14


37

Zmd aŠH$_ H$nmVrMm _{hZm {ZYm©[aV H$nmVrMm _{hZmS>m°. àÚwåZ Omoer 200 gßQ>|~a 2014 _mM© 2015

200 Am°ŠQ>mo~a 2014 _mM© 2015 lr. _m{UH$ lr{Zdmg 200 _o 2014 Am°ŠQ>mo~a 2014

200 OyZ 2014 Am°ŠQ>mo~a 2014

CÎma : ì`dgm` H$a dgyb H$aUo ZOaMwH$sZo amhÿZ Jobo hmoVo, `mnwT>o dgyb H$aÊ`mV òB©b.

ii. Late payment.

2. {db§~m Zo âUm

Month Of Deduction

Amount Due Date Date Of Payment

Delay In Days

February ‐2014 400 21‐02‐2014 22‐12‐2014 304

MARCH ‐2014 1,000 21‐03‐2014 22‐12‐2014 276

SEPTEMBER ‐ 2014 400 21‐09‐2014 22‐12‐2014 92

OCTOBER ‐2014 1,175 21‐10‐2014 22‐12‐2014 62

NOVEMBER 800 21‐11‐2014 22‐12‐2014 31

H$nmVrMm _{hZm aŠH$_ {ZYm©[aV VmarI âUm VmarI {db§~ {Xdg \o$~«wdmar 2014 400 21-02-2014 22-12-2014 304 _mM© 2014 1,000 21-03-2014 22-12-2014 276 gßQ>|~a 2014 400 21-09-2014 22-12-2014 92 Am°ŠQ>mo~a 2014 1,175 21-10-2014 22-12-2014 62 Zmoìh|~a 2014 800 21-11-2014 22-12-2014 31

CÎma : ì`dgm` H$a doioV âÊ`mV òB©b.

C. Tax Deduction at Source (TDS) H$. CX²J_ H$a H$nmV

i. Non deduction of TDS. 1. CX²J_ H$a H$nmV Zmhr

1.1 In case of Ms. Sneha Kulkarni TDS has been deducted at the point when the payment crossed the amount of threshold limit. However, amount of Rs. 21,600/‐ paid to her before crossing the amount has not taken into consideration. As per provisions of law such amount should also have been taken into account and deduct the TDS. Therefore, Rs.2,160/‐ should be deducted and paid.

1.1 lr_Vr ñZohm Hw$bH$Uu `m§À`m~m~VrV aŠH$_ _`m©Xo~mhoa OmVmM Q>rS>rEg H$mnÊ`mV Ambm hmoVm, Ago Agbo Var é. 21,600/- _`m©Xm Amob§S>Ê`mAYrM H$mnÊ`mV Ambo hmoVo, Vo {dMmamV KoÊ`mV Ambo ZmhrV. H$m`ÚmVrb VaVwXrZwgma `m aH$_oMm {dMma H$éZ CX²J_ H$a H$nmV H$am`bm hdr hmoVr, Ë`m_wio é. 2,160/- H$mnyZ AXm H$am`bm hdo hmoVo.

CÎma : 1.1 Q>rS>rEg dgyb H$aÊ`mV Ambm Amho.

1.2 In case of Mr. Pratik Hublikar payment of Rs.42,000/‐ has been paid without deducting TDS.


38

1.2 lr. àVrH$ hþ~irH$a `m§Mo é. 42,000/- Mo Xo`H$ Q>rS>rEg Z H$mnVmM AXm H$aÊ`mV Ambo.

CÎma : 1.2 Q>rS>rEg dgyb H$aUo ZOaMwH$sZo amhÿZ Jobo hmoVo. gZ 2015-16 _Üò {Q>S>rEg dgyb H$aÊ`mV òB©b.

15. GEOLOGY:

15. ^yJ^©emó… A: Bank Reconciliation Statement:

A. ~±H$ _oi {ddaUnÌ i. Account No. 20063001138 1. ImVo H«$_m§H$ - 20063001138

Balance as per bank statement is Rs. 21,62,473.08 Balance as per Bank Reconciliation is Rs. 21,65,332.08 ‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐

Rectification of bank Transactions Rs.2,859.00 ‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐

The difference is due to wrong entries booked by Bank Rs.2,859 (Dr)

~±H$ {ddaUnÌmZwgma {eëbH$ é.21,62,473.08 ~±H$ _oi nÌmÝdò {eëbH$ é. 21,65,332.08 ~±H$ Zm|XrV gwYmaUm é. 2,859.00 (S>o{~Q)

~±Ho$Zo MwH$sÀ`m Zm|Xr Ho$ë`mZo é. 2,859 (S>o{~Q>) hm \$aH$ {XgV Amhoo.


16. GRANTS: 16. AZwXmZo…

A. Opening of separate bank Accounts: A. ñdV§Ì ~±H$ ImVr CKS>Uo…

As per some funding agencies norms separate bank accounts are required to be opened

for the grants sanctioned. However, this condition has not been complied with by

University.

H$mhr AZwXmZ YmoaUmZwgma _mÝ` AZwXmZmgmR>r ñdV§Ì ImVr CKS>Uo Amdí`H$ Amho, nU Vr AQ>

{dÚmnrR>mZo nmibobr Zmhr.

CÎma : hr YmoaUmË_H$ ~m~ Amho. ñdV§Ì ~±H$ ImVr CKS>Uo eŠ` Zmhr. H$maU {dÚmnrR>mZo AZoH$

àH$ën d `moOZm _§Oya Ho$boë`m AgVmV.

B. Grants receivable/unspent grants are subject to confirmations, reconciliation and

consequential adjustments if any. In our opinion the grants no longer receivable should


39

be written off in books of accounts after following the appropriate procedure and

obtaining prior permissions from the respective funding agencies.

~. AZwXmZ òUo/ AI{M©V hr {ZpíMVr, g_oQ>, {dZmo`H$`m§À`m AYrZ AmhoV. Am_À`m _Vo Or oUo AmVm

{_iUo eŠ` ZmhrV Vr ImVonwpñVHo$VyZ {Zb}{IV H$amdrV, Ë`mgmR>r g§~§{YV {ZYr XoUmè`m g§ñWm§Mr

nadmZJr KoD$Z Amdí`H$ Vr nYXV dmnaÊ`mV `dr.

CÎma : hr YmoaUmË_H$ ~m~ Amho.

17. INSTITUTE OF BIO‐INFORMATICS AND BIO‐TECHNOLOGY:

17. O¡d_m{hVremó d O¡dV§ÌkmZ g§ñWm…

A. Profession Tax. A. ì`dgm` H$a.

i. Non Deduction of Profession Tax. 1. ì`dgm` H$a H$mnbm Zmhr.

Sr.No. Name Amount Salary Of Month

1 Priyanka Wagh 1,200 April 14‐ Sept 14

2 Gaurav Dube 800 April 14 ‐ July 14

3 Faseela S.P. 1,400 April 14 ‐ Oct 14

A.H«$. Zmd aŠH$_ é. doVZ _{hZm 1. {à`m§H$m dmK 1,200 E{àb 2014 - gßQ>|~a 2014 2. Jm¡ad Xþ~o 800 E{àb 2014 - Owb¡ 2014 3. \$grbm Eg. nr. 1,400 E{àb 2014 - Am°ŠQ>mo~a 2014

CÎma : Zm|X KoVbr, {à`m§H$m dmK d Jm¡ad Xþ~o `m XmoKm§Zr àH$ën ghmæ`H$ nXmMm amOrZm_m 30

gßQ>|~a 2014 d 9 Am°JñQ> 2014 amoOr {Xbm Amho. nU `mnwT>o H$miOr KoÊ`mV oB©b. \$grbm Eg.

nr. `m§Zm {dÚmd¥ËVr XoÊ`mV òV Agë`mZo H$a H$mnbobm Zmhr.

ii. Irregularity in deduction of Profession Tax.

2. ì`dgm` H$a H$nmVrV A{Z`{_ËVVm.

It is observed that Profession Tax was not deducted while making the salary payment.

However, the same has been deducted from the payment of the month January 2015.

Ago {ZXe©Zmg Ambo H$s, doVZ AXm H$aVmZm ì`dgm` H$a H$mnÊ`mV Ambobm Zmhr.

Ago {ZXe©Zmg òVo H$s, ì`dgm` H$a hm OmZodmar 2015 Mo doVZ AXm H$aVmZm H$mnÊ`mV Ambm

Zmhr.


40

Sr.No. Name A.H«$. Zmd1 Anuja Ramdasi 1. AZwOm am_Xmgr 2 Saniya Deshmukh 2. gm[Z`m Xoe_wI

3 Jinsha P.V. 3. {OÝem nr. ìhr. 4 Ankush Dewale 4. A§Hw$e Xodio5 Chandrika Bendigiri 5. M§{ÐH$m ~§o{S>{Jar

6 Sheeba Raveendran 6. er~m adtÐZ7 Swanand Joshi 7. ñdmZ§X Omoer 8 Suhas Kharat 8. gwhmg IamV 9 Zainab Khan 9. P¡Zm~ ImZ 10 Gauri Katre 10. Jm¡ar H$mÌo 11 Bharat Joshi 11. ^maV Omoer

CÎma : `mnydu Amåhr àH$ën ghmæ`H$ qH$dm g§emoYZ ghmæ`H$mÀ`m doVZmVyZ ì`dgm` H$a H$mnV

ZìhVmo, nU MwH$ bjmV Amë`mZ§Va ì`dgm` H$a H$mnUo 14 E{àbnmgyZ gwé Ho$bo Amho. nwT>rb

aŠH$_ âUm H$aÊ`mMr H$miOr KoVbr OmV Amho.

iii. Late remittance of Profession Tax to pay unit.

3. ì`dgm` H$amMm no `w{ZQ>H$S>o {db§~mZo âUm

Month Amount Date Of Payment

Month Amount Date Of Payment

JUNE 400 14‐07‐14 NOVEMBER 2,150 08‐12‐14

OCTOBER 200 08‐12‐14 FEBRUARY 14,375 23‐03‐15

CÎma : Zm|X KoVbr. `mnwT>o ^{dî`mV H$miOr KoÊ`mV òB©b.

B: TAX DEDUCTED AT SOURCE (TDS)

~. CX²J_ H$a H$nmV (Q>rS>rEg)

_{hZm aŠH$_ doVZ VmarI _{hZm aŠH$_ àË`j âUm VmarI OyZ 400 14/07/2014 Zmoìh|~a 2,150 08/12/2014 Am°ŠQ>mo~a 200 08/12/2014 \o$~«wdmar 14,375 23/03/2015

Sr. No.

Name of the Payee

Payment Amount



TDS as per

Statute

Actual TDS

Deduction

Short Deduction

1 AMIT MORARKA 49,000 194J 194J 4,900 2,500 2,400

2 DR.ANINDITA BANERJEE

62,000 194J 194J 6,200 5,500 700

3 ASHISH BOHORA 30,000 194J 194J 3,000 1,500 1,500

4 S.P.MODAK 82,000 194J 194J 8,200 5,500 2,700


41

A. H«$.

Zmd aŠH$_ AXm Q>rS>rEg H$b_

Q>rS>rEg H$nmV H$b_

Q>rS>rEg aŠH$_

àË`j H$nmV

H$_rH$nmV

1 A{_V _moamaH$m 49000 194 Oo 194 Oo 4900 2500 2400 2 S>m°. AqZ{XVm ~°ZOu 62000 194 Oo 194 Oo 6200 5500 700 3 Am{ef ~mohmoam 30000 194 Oo 194 Oo 3000 1500 1500 4 Eg.nr. _moS>H$ 82000 194 Oo 194 Oo 8200 5500 2700

CÎma : A{_V _moamaH$m, S>m°. AqZ{XVm ~°ZOu, Am{ef ~mohmoam, Eg.nr. _moS>H$ `m A§eXmZ VËdmdarb {ejH$m§Zm _mZYZ d àdmg ^ËVm {Xbm. Ë`m_wio EHy$U Xo`H$mda Q>rS>rEg (CX²J_ H$a) H$mnbm Zmhr Amåhr _mZYZmdaM Q>rS>rEg CX²J_ H$a) H$mnbm.

Fixed Assets.

pñWa _mb_ËVm.

Fixed Assets register was not made available.

CÎma : pñWa _mb_ËVm Zm|Xdhr VnmgUrg CnbãY Amho.

18. INTER DISCIPLINE SCIENCE (I.D.S.):

18. Am§VaemIr` {dkmZ (Am`.S>r.Eg.)…

A: Bank Reconciliation Statement: A. ~±H$ _oi {ddaUnÌ…

i. Account No. 20063001081

1. ImVo H«$_m§H$ - 20063001081

Balance as per bank statement is Rs. 38,28,633.01 Balance as per Bank Reconciliation is Rs 39,00,387.01 ‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐ Rectification of bank Transactions Rs.71,754.00

‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐ The difference is due to wrong entries booked by Bank Rs. 71,754 (Dr)

~±H$ {ddaUnÌmZwgma {eëbH$ é.38,28,633.01 ~±H$ _oi nÌmZwgma {eëbH$ é. 39,00,378.01 ~±H$ Zm|XrV gwYmaUm é. 71,754.00

hm \$aH$ ~±Ho$Zo MwH$sÀ`m Zm|Xr Ho$ë`mZo {XgV AgyZ Vmo é. 71,154 (S>o{~Q>) EdT>m Amho


B: Tax Deduction at Source (TDS).

~. CX²J_ H$a H$nmV i. Non deduction of TDS.

1. Q>rS>rEg H$nmV Zmhr.


42

Sr. No. Name Amount Non Deduction Under Section 1 Mr.V.V.kanetkar 39,600 3,960 194J 2 Mr. S.S.Basargekar 35,200 3,520 194J

A.H«$. Zmd aŠH$_ H$nmV Zmhr H$b_ 1. lr. ìhr. ìhr . H$mZoQ>H$a 39,600 3,960 194 Oo2. lr. Eg. Eg. ~gJ}H$a 35,200 3,520 194 Oo

CÎma : 1. Q>rS>rEg dgyb H$aÊ`mMo ZOaMwH$sZo amhÿZ Jobo hmoVo. gßQ>|~a 2015 _Ü o Q>rS>rEg dgyb H$aÊ`mV òB©b. 2. Q>rS>rEg dgyb H$aUo ZOaMwH$sZo amhÿZ Jobo hmoVo. gZ 2015-16 _Üò Q>rS>rEg dgyb H$aÊ`mV òB©b.

19. JAYKAR LIBRARY :

19. O`H$a dmMZmb`… A. Bank Reconciliation Statement: A. ~±H$ _oi {ddaUnÌ…


Balance as per bank statement is Rs. 79,88,336.02 Balance as per Bank Reconciliation Statement is Rs. 79,88,336.02 ‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐ Rectification of bank Transactions Rs. 48,095.00

‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐

~±H$ ImVo {ddaUnÌmZwgma {eëbH$ é.79,88,336.02 ~±H$ _oi {ddaUnÌmZwgma {eëbH$ é. 79,88,336.02 Zm|XrVrb gwYmaUm é. 48,095.00

CÎma : Zm|X KoVbr, `m~m~V ~±Ho$bm nÌ XoÊ`mV oB©b.

B. Tax Deduction At Source (Tds).

~. CX²J_H$a H$nmV (Q>rS>rEg).

i. Non deduction of TDS. 1. (Q>rS>rEg) H$mnbm Zmhr.

Sr.No. Name Amount Under Section Voucher No.

1 Manisha Kenger Rs.76,320 194J 2,251,2522 Kiran Shewale Rs.35,520 194J 250

A.H«$. Zmd aŠH$_ é H$b_ ìhmCMa H«$_m§H$ 1. _Zrfm Ho$ZJoa 76,320 194 Oo 2,251,252 2. {H$aU eodmio 35,520 194 Oo 250


43

CÎma : _Zrfm Ho$ZJoa d {H$aU eodmio ho godm VËdmdaMo H$_©Mmar ~r.gr.`y.S>r. Zo Zo_bobo hmoVo. S>m°. ew^Xm ZJaH$a `m§À`m àH$ënmV Vo H$m_ H$arV hmoVo. Vo {dÚmnrR>mMo H$_©Mmar ZìhVo d h§Jm_r VËdmda H$m_ H$arV hmoVo Ë`m_wio ì`dgm` H$a H$mnbm, n[aUm_r CX²J_ H$a (Q>rS>rEg) H$mnÊ`mMm àíZ òV Zmhr.

20. MATHEMATICS:

20. J{UV…

A. Bank Reconciliation Statement: A. ~±H$ _oi {ddaUnÌ…

i. Account No. 20063001069

1. ImVo H«$_m§H$ - 20063001069

Balance as per bank statement is Rs. 14,96,310.31 Balance as per Bank Reconciliation is Rs 14,19,119.31 ‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐ Rectification of bank Transactions Rs. 2,809.00

‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐ The difference is due to bank charges debited by Bank Rs.2,809 (Dr)

~±H$ {ddaUnÌmZwgma {eëbH$ é.14,96,310.31 ~±H$ _oi {ddaUnÌmZwgma {eëbH$ é. 14,19,119.31 ~±H$ Zm|XrV gwYmaUm é. 2,809.00

B.

~±Ho$V é. 2,809/- ewëH$ S>o{~Q> Ho$ë`mZo hm \$aH$ {XgV Amho. CÎma : `m~m~V ~±Ho$er nÌì`dhma Ho$bm Amho.

C. Profession Tax.

H$. ì`dgm` H$a. i. Delay in deduction. 1. H$nmVrg {db§~.

Name Amount Month In Which Deduction To Be Made

Month In Which Deduction Made

Payment Date

PAWAN DODYA 400200

MAY 2014JUNE 2014

OCTOBER 2014 OCTOBER 2014

22‐12‐14

SATISH NETANE 400200

MAY 2014JUNE 2014

OCTOBER 2014 OCTOBER 2014

22‐12‐14

A.H«$. Zmd aŠH$_ H$nmVrMm _{hZm àË`j H$nmV _{hZm aŠH$_ O_m Zm|X 1. ndZ XmoS>`m 400 _o 2014 Am°ŠQ>mo~a 2014 22/12/2014

200 OyZ 2014 Am°ŠQ>mo~a 2014 2. gVre

ZoVmZo 400 _o 2014 Am°ŠQ>mo~a 2014 22/12/2014 200 OyZ 2014 Am°ŠQ>mo~a 2014

CÎma : ì`dgm` H$a doioV âUo MwH$sZo amhÿZ Jobo hmoVo. `mnwT>o doioV dgyb H$aÊ`mV òB©b.


44

ii. Late payment. 2. C{eam âUm.

In case of above employee salary for the month of March and April 2014 was made in

the month of May, 2014, May 2014 salary was made in June 2014 and salary for the

month of June made in the month of October2014. However, Profession Tax for these

months amounting to Rs.800/‐ each was deducted in October 2014.Therefore, the due

date for payment of the same was 21st October 2014 but it was paid on 22nd December

2014 i.e. 62 days late.

darb H$_©Mmè`m§Mo _mM© d E{àb 2014 Mo doVZ _o 2014 _Üò H$aÊ`mV Ambo. _o 2014 Mo doVZ

OyZ 2014 _Ü o H$aÊ`mV Ambo Ago Agbo Var `m _{hÝ`m§Mm ì`dgm` H$a àËòH$s é. 800/-

Am°ŠQ>mo~a 2014 _Üò H$mnÊ`mV Ambm. Ë`m_wio aŠH$_ AXm Ho$ë`mMr VmarI 21 Am°ŠQ>mo~a 2014

hmoVr, nU aŠH$_ 22 {S>g|~a 2014 amoOr âUm Ho$br åhUOo 62 {Xdg Cera Pmbm.

CÎma : ì`dgm` H$a doioV âUo ZOaMwH$sZo amhÿZ Jobo. `mnwT>o doioV âÊ`mV òB©b.

21. MICROBIOLOGY: 21. gyú_Ordemó …

A. Bank Reconciliation Statement. A. ~±H$ _oi {ddaUnÌ. i. Bank account number 20063000349 1. ImVo H«$_m§H$ - 20063000349

Balance as per bank statement is Rs. 80,28,533.93 Balance as per Bank Reconciliation is Rs. 82,61,838.93 ‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐ Difference Rs.2,33,305.00 The difference is due to wrong entries booked by Bank Rs.2,33,305/‐

~±H$ {ddaUnÌmZwgma {eëbH$ é.80,28,533.93 ~±H$ _oi {ddaUnÌmZwgma {eëbH$ é. 82,61,838.93 \$aH$ é. 2,33,305.00

CÎma : ~±H$ Zm|X 30/06/2015.

ii. On the verification of Bank Reconciliation Statement, we observed that there are Cheques that were issued but not cleared for more than 3 months. Following are the cases of cheques issued but not presented which have become stale. The effect of the same has not been given in the books of accounts and is appearing in Bank Reconciliation Statement.


45

2. ~±H$ _oi {ddaUnÌ Vnmgbo AgVm Ago bjmV Ambo H$s, Amnë`m _Vo H$mhr YZmXoe H$mT>bo Jobo

nU Vo VrZ _{hZo dQ>bo Zmhr, YZmXoe H$mT>bo nU gmXa Ho$bo Zmhr, Ë`mMm n[aUm_ ImVo nwpñVHo$V

XmIdbm Zmhr nU ~±H$ _oi {ddaUnÌmV Vmo {XgV Amho.

CÎma : `mo½` Vr H$m`©dmhr H$aÊ`mV `oB©b.

B. Profession Tax.

~. ì`dgm` H$a .

i. Non deduction of Profession Tax.

1. ì`dgm` H$a H$mnbm Zmhr.

Sr.No. Name Salary For The Month Of Salary Amount

Amount

1 VISHAKHA BAIKAR JULY 2014 ‐ DECEMBER 2014 20,000 1,200

2 CHAUSHEELA PATIL AUGUST 2014 ‐ DECEMBER 2014 AND FEB 2015

15,000 1,175

3 SMITA JAGDALE OCTOBER 2014 ‐ FEBRUARY 2015

20,000 1,000

4 D S GOND APRIL 2014 ‐ MARCH 2015 30,000 2,500

5 UTKARSHA SHEDBALKAR

APRIL 2014 ‐ JAN 2015 30,000 2,000

A.H«$. Zmd doVZ _{hZm doVZ aŠH$_ 1 {demIm ~m`H$a Owb¡ 2014 Vo {S>g|~a 2014 20,000 1,200 2 Mmgerbm nmQ>rb Am°JñQ> 2014 Vo {S>g|~a 2014,

\o$~«wdmar 2015 15,000 1,175

3 pñ_Vm OJXmio Am°ŠQ>moo~a 2014 Vo {S>g|~a 2014 d \o$~«wdmar 2015

20,000 1,000

4 S>r.Eg. Jm|S> E{àb 2014 Vo _mM© 2015 30,000 2,500 5 CËH$fm©

eoS>~iH$a E{àb 2014 Vo _mM© 2015

30,000 2,000

CÎma : Zm|X KoVbr, ^{dî`mV H$miOr KoVbr OmB©b.

Sr. No.

Cheque Number

Cheque Date

Amount A.H«$.

YZmXoe H«$_m§H$

YZmXoe VmarI aŠH$_

1 25223 14‐06‐14 1000 1 25223 14-06-14 1000 2 25229 14‐06‐14 2800 2 25229 14-06-14 2800 3 25230 14‐06‐14 1000 3 25230 14-06-14 10004 25237 14‐06‐14 1000 4 25237 14-06-14 1000 5 25260 28‐07‐14 2000 5 25260 28-07-14 20006 25307 30‐08‐14 16745 6 25307 30-08-14 16745 7 25360 13‐10‐14 400 7 25360 13-10-14 400


46

ii. Late remittance of Profession Tax to pay unit.

3. doVZ {d^mJmH$S>o {db§~mZo âUm.

Month Amount Date Of Payment Month Amount Date Of Payment

APRIL 200 09‐05‐14 AUGUST 200 11‐09‐14JUNE 200 08‐08‐14 SEPTEMBER 200 13‐11‐14JULY 200 08‐08‐14 NOVEMBER 200 13‐12‐14

_{hZm aŠH$_ AXm VmarI _{hZm aŠH$_ AXm VmarI E{àb 200 09/05/2014 Am°JñQ> 200 11/09/2014 OyZ 200 08/08/2014 gßQ>|~a 200 13/11/2014 Owb¡ 200 08/08/2014 Zmoìh|~a 200 13/12/2014

CÎma : Zm|X KoVbr, ^{dî`mV H$miOr KoÊ`mV òB©b.

22. NATIONAL SERVICE SCHEME :

22. amï>—r` godm `moOZm…


i. Late payment of Profession Tax.

1. ì`dgm` H$amMm {db§~mZo âUm.

a. Deduction of Profession Tax was made in appropriate month but the payment was made later.

A. ì`dgm` H$a `mo½` _{hÝ`mV H$mnbm, nU âUm C{eamZo Ho$bm.

Sr. No.

Name Salary For The Month Of

Amount Date Of Payment

Of Salary Date Of

Payment Of Pt 1 Dinesh jadhav October 2014 200 7.11.2014 13.12.20142 Sunita pandore ‐‐‐ DO ‐‐‐ 200 ‐‐‐ DO ‐‐‐ ‐‐‐ DO ‐‐‐ 3 Nitin Kadu ‐‐‐ DO ‐‐‐ 200 ‐‐‐ DO ‐‐‐ ‐‐‐DO ‐‐‐‐ 4 Sandeep choure ‐‐‐ DO ‐‐‐ 200 ‐‐‐ DO ‐‐‐ ‐‐‐ DO ‐‐‐5 Manule Francis ‐‐‐ DO ‐‐‐ 200 ‐‐‐ DO ‐‐‐ ‐‐‐ DO ‐‐‐

A.H«$. Zmd doVZ _{hZm aŠH$_ doVZ VmarI ì`dgm` H$a âUm VmarI

1 {XZoe OmYd Am°ŠQ>mo~a 2014 200 07/11/2014 13/12/2014 2 gwZrVm n§S>moao Am°ŠQ>mo~a 2014 200 07/11/2014 13/12/2014 3 {ZVrZ H$Sy> Am°ŠQ>mo~a 2014 200 07/11/2014 13/12/2014 4 g§Xrn Mm¡ao Am°ŠQ>mo~a 2014 200 07/11/2014 13/12/2014 5 _Zwbo \«$m§{gg Am°ŠQ>mo~a 2014 200 07/11/2014 13/12/2014


47

CÎma : AZdYmZmZo ì`dgm` H$a âmd`mg {db§~ Pmbm. òWyZ nwT>o doiÀ`mdoir ì`dgm` H$a

âÊ`mMr XjVm KoÊ`mV òB©b.

b. Monthly payment of Profession Tax was made late.

~. ì`dgm` H$amMm _{hZm hám âÊ`mg {db§~.

Month Amount Deducted Due Date Date Of Payment Delay In Days

Mar‐14 950 21‐04‐14 23‐04‐14 2

Feb‐15 1,250 21‐03‐15 24‐03‐15 3

_{hZm H$nmV aŠH$_ {ZYm©[aV VmarI âUm VmarI {db§~ {Xdg _mM© 2014 950 21/04/2014 23/04/2014 2 \o$~«wdmar 2015 1,250 21/03/2015 24/03/2015 3

CÎma : AZdYmZmZo H$a âmd`mg {db§~ Pmbm. òWyZ `mnwT>o doiÀ`mdoir ì`dgm` H$a âÊ`mMr

XjVm KoÊ`mV òB©b.

B. Excess payment of Grant.

~. AZwXmZmMo OmXm dmQ>n. As per Financial pattern of expenditure for Regular and special camping programme

break up , the permissible expenditure for regular activities for administration and

implementation at college level is Rs. 210/‐. Also as a special note, allowance towards

out of pocket to programme officer, if any colleges has not conducted special camp

during the year then such allowance amount is restricted to 50% of the allowance i.e.

Rs.24/ instead of Rs. 48/. The college has to spend and ask for reimbursement of

amount.

However, though the University has correctly paid the amount towards out of pocket

allowance to programme officer @Rs. 24/‐ per student for not conducting special camp

during the year, the remaining amount i.e. Rs.1,200/‐ is adjusted in other expense

heads, thereby excess payment of Rs. 1200/‐ is paid to the following colleges.

Sr.No. Name Scheme Amount 1 Nutan Maharashtra institute of Engineering. &

Technology Talegaon Dabhade GOID‐5 1,200

2 Sinhgad Technical Education Society, Lonavala GOID‐5 1,200

Am{W©H$ IMm©Mm {Z`{_V {deof {e{~amgmR>r AmT>mdm KoVbm AgVm, àemgZmÀ`m {Z`{_V CnH«$_ d

Ë`m§À`m _hm{dÚmb`rZ nmVirda A§_b~OmdUrgmR>r é. 210/- IM© Amho. n[anÌH$mZwgma ñdV…À`m

{IemVyZ H$m`©H«$_mgmR>r n¡go IM© Ho$ë`mg d Ë`mdfu g§~§{YV _hm{dÚmb`mMo {deof {e{~a Zgob Va


48

Vmo ^ËVm 50 Q>ŠHo$ _`m©{XV H$amdm. åhUOo é. 48/- Agob Va é. 24 Úmdm. Ë`m_wio OmXmMo é.

1200/- IM© Imbr {d{Z`mo{OV H$éZ _hm{dÚmb`m§Zm é. 1200/- OmXm aŠH$_ OmXm {Xë`mMo

Imbrb àH$aUmV {XgyZ òVo.

A.H«$. Zmd `moOZm aŠH$_ 1. ZyVZ _hmamîQ´> BpÝñQ>Q> yQ> Am°\$ B§{O{ZÀ[a¨J A±S>

Q>oŠZm°bm°Or, VioJmd Xm^mS>o OrAmoAm`S>r-5 1200

2. qghJS> Q>opŠZH$b EÁ wHo$eZ gmogm`Q>r, bmoUmdim OrAmoAm`S>r-5 1200

CÎma : qghJS> Q>opŠZH$b EÁ wHo$eZMo qghJS> BpÝñQ>Q>`yQ Am°\$ \$m_©gr, bmoUmdim `m

_hm{dÚmb`m_m\©$V OmñVrÀ`m aH$_oMm YZmXoe O_m H$éZ KoÊ`mV Ambm Amho. ZyVZ _hmamîQ´>

BpÝñQ>Q>`yQ> Am°\$ B§{O{ZÀ[a¨J A±S> Q>oŠZm°bm°Or, VioJmd Xm^mS>o `m _hm{dÚmb`mg OmñVrÀ`m aH$_oMm

YZmXoe O_m H$aÊ`m~m~V gaH$maZo H$idbo AgyZ gXa _hm{dÚmb`m_m\©$V bdH$aM gXa aH$_oMm

YZmXoe O_m H$aÊ`mV òUma Amho.

23. PAY UNIT:

23. doVZ {d^mJ…

A. Bank Reconciliation Statement.

A. ~±H$ _oi {ddaUnÌ.

Difference in Bank Balance. ~±H$ {ebH$sVrb \$aH$.

Sr. No.

Account Number

Balance as perBank reconciliation

Balance as per Bank Confirmation

Difference

1 2006300316 13,932,833 14,004,392 (71,559)

2 20063000848 50,853,158 50,698,592 154,566

A.H«$. ImVo H«$_m§H$ ~±H$ _oim{dò {eëbH$

~±H$ {ZpíMVrZwgma {eëbH$

\$aH$

1. 200630016 13,932,833 14,004,392 (71,559) 2. 20063000848 50,853,158 50,698,592 154,566

CÎma : ~±H$ Am°\$ _hmamîQ´> Vo H$mhr aH$_m O_m-ImVo XmIdë`m AmhoV Ë`m doVZ H$jmer g§~§{YV ZmhrV. Amåhr AZoH$Xm ~±Ho$bm `mMr _m{hVr {Xbr Amho. Amåhr dma§dma `m aH$_oMm nmR>nwamdm Ho$bobm Amho.

B. Diwali Advance

~. {Xdmir AJ«r_


49

Details of outstanding receivable balances are as under:

`oUo ~mH$s aH$_oMr {eëbH$

CÎma : {Xdmir AJ«r_mMr àb§{~V aŠH$_ dgyb H$aÊ`mgmR>r à`ËZ gwé AmhoV.

C. Income Tax Act Observations

gr. àmárH$a H$m`Xm {ZarjUo

1. Short deduction of TDS under section 192 1. CX²J_ H$a H$b_ 192 Zwgma H$_r H$mnbm

Sr. No. Employee Name TDS as per Statute TDS Deducted Less Deduction 1 DIMPY KALIA 89,610 71,000 18,6102 KSHIRSAGAR UMESH A. 52,635 50,400 2,2353 DEVAN RUPESH SHIVAJI 78,123 77,056 1,067

A.H«$. Zmd H$b_mZwgma Q>rS>rEg Q>rS>rEg H$nmV H$_r H$nmV 1. qS>nrH$m{b`m 89,610 71,000 18,6102. jragmJa C_oe E. 52,635 50,400 2,235 3. XodmZ énoe {edmOr 78,123 77,056 1,067

CÎma : aŠH$_ H$_r H$mnyZ Vr ^abr, nU H$_©Mmar MbZ CnbãY Zgë`mZo Ë`mMr VnmgUr H$aVm Ambr Zmhr.

2. Non availability of documents relating to deduction claimed for employee as under : 2. H$_©Mmè`m§À`m aŠH$_ H$nmVr~m~V H$mJXnÌm§Mr AZwnbãYVm…

Sr No.

Employee

Name

Deduction Claimed under section 80C

Documents available on record for deduction

Documents not available for amount

1 KSHIRSAGAR UMESH A. 1,17,782 1,05,787 11,995

Sr. No.

Employee Name

Amount Year A. H«$.

H$_©Mmar aŠH$_ df©

1 R. D. Dangmali 952 2008 1. Ama.S>r. S>m§J_mir 952 2008

2 T. G. Kadam 15,750 2012 2. Q>r. Or. H$X_ 15,750 2012 3 B. A. Chopade 8,000 2013 3. ~r.E. MmonS>o 8,000 2013 4 S. B. Nangare 20,000 2013 4. Eg.~r. ZmJao 20,000 2013 5 D. S. Parab 14,000 2013 5. S>r.Eg. na~ 14,000 20136 R. B. Wanve 14,000 2013 6. Ama.~r. dUdo 14,000 2013 7 Tambagade 6,000 2013 7. V_~mJS>o 6,000 20138 S. H. Kalekar 1,645 Unknwon 8. Eg.EM. H$mboH$a 1,645 _m{hV Zmhr 9 P. T. Channe 2,250 Unknwon 9. nr.Q>r. M>ÝZo 2,250 _m{hV Zmhr


50

A.H«$. H$_©Mmar Zmd H$b_ 80 gr AÝd o H$nmV

H$nmVrda CnbãY H$mJXnÌo

aH$_ogmR>r AZwnbãY H$mJXnÌo

1. jragmJa C_oe E. 1,17,782 1,05,787 11,995

CÎma : ~MVrMr H$mJXnÌo VnmgUrg CnbãY AmhoV.

24. PHYSICS:

24. ^m¡{VH$emó…


i. Non deduction of Profession Tax at the time of payment of salary. However, deducted

subsequently and paid.

1. doVZ AXm H$aVmZm ì`dgm` H$a H$nbm Zmhr d Z§Va H$mnyZ âbm.

Sr. No.

Name Account Head Particulars

1. Mr. Somnath Bhopale

June Salary July 2014 ( 200/‐)

Profession Tax has been deducted on November 2014.

2. Mr. Sanjay More

June Salary July 2014 ( 200/‐)

Profession Tax has been deducted on November 2014.

3. Mr. Sanjay more

Aug salary Paid in sep 2014 ( 200/‐)

Profession Tax has been deducted on October 2014.

A.H«$. Zmd AW©erf© {ddaU boIm> narjU AmjonmMo CËVa1. gmo_ZmW

^monio OyZ doVZ Owb¡ 2014 doVZ (200)

ì`dgm`H$a Zmoìh|~a 2014 _Üò H$mnbm.

doVZ ìhmCMa ì`dgm` H$a H$mnyZ g§_V ì`dgm` H$a {db§~mZo âbm.

2. g§O` _moao OyZ doVZ Owb¡ 2014 doVZ (200)

Zmoìh|~a 2014 À`m doVZmV ì`dgm` H$a H$mnUo.

doVZ ìhmCMa ì`dgm` H$a H$nmVrgh g§_V ì`dgm` H$a Z§Va âbm.

3. g§O` _moao Am°JñQ> doVZ gßQ>|~a 2014 _Üò AXm (200)

ì`dgm`H$a Am°ŠQ>mo~a 2014 À`m doVZmda H$mnbm.

doVZ ìhmCMa ì`dgm` H$a XmIdyZ V`ma Ho$bo nU ì`dgm` H$a {db§~mZo H$mnbm.

ii. Late payment of Profession Tax.

2. ì`dgm` H$amMm C{eam âUm.

Deduction of Profession Tax was made in appropriate month but the payment was made

later.


51

ì`dgm` H$a `mo½` _{hÝ`mV H$mnbm Var Ë`mMm âUm `mo½` H$mimV Ho$bm Zmhr.

Sr No.

Name Account Head Particulars

1. Mr.shailesh Kulkarni Janauary 2014 salary ( p. tax 200)

P. tax paid on November 2014.

2. Sonali shete December 2014 ( p. tax 200/‐) P. tax paid on feb. 2015

A.H«$. Zmd AW©erf© {ddaU boIm> narjU Amjonmg CËVa1. e¡boe

Hw$bH$Uu OmZodmar 2014 (ì`dgm` H$a 200)

ì`dgm` H$a Zmoìh|~a 2014 _Üò âbm

doVZm doir ì`dgm` H$a H$mnyZ doVZ {d^mJmH$S>o {Xbm nU YZmXoe dQ>bm Zmhr Ë`m_wio Vmo ~mX Pmbm. Ë`m_wio Oo.ìhr. V`ma H$éZ aŠH$_ âÊ`mV Ambr.

2. gmoZmbr eoQ>o

{S>g|~a 2014 (ì`dgm` H$a 200)

ì`dgm` H$a \o$~«wdmar 2015

doVZmMo ìhmCMa H$nmVrgh _§Oya H$aÊ`mV Ambo. nU ì`dgm` H$a bJoM âbm Zmhr.

iii. Non deduction of Profession Tax.

3. ì`dgm` H$amV H$nmV Zmhr. Sr No. Name Account Head

1. Mr. Somnath Bhopale March 2014 ( 200/‐)2. Supriya more November2014to Feb 2015 (800/‐)

A.H«$. Zmd boImerf© boIm> narjU AmjonmMo CËVa 1. gmo_ZmW ^mnio _mM© 2014 (200) ì`dgm` H$a ZOa MwH$sZo H$mnbm Zmhr `mnwT>o

H$miOr KoÊ`mV òB©b.

2. gw{à`m _moao Zmoìh|~a 2014 Vo \o$~«wdmar 2015

ì`dgm` H$a ZOa MwH$sZo H$mnbm Zmhr `mnwT>o H$miOr KoÊ`mV òB©b.

iv. Short deduction of Profession Tax.

4. ì`dgm` H$a H$_r H$nmV.

Sr No. Name Account Head Particulars 1. Pravin Didwal Feb 15 ( 125/‐) Amount should have been deducted ‐175/‐

2. Parmeshwar Chikate Feb 15 ( 125/‐) Amount should have been deducted ‐175/‐

A.H«$. Zmd boImerf© {ddaU boIm> narjU AmjonmMo CËVa 1. àdrU

XrS>dmb \o$~«wdmar 2015 (125)

é. 175/- H$mnm`bm hdo hmoVo.

ZOaMwH$sZo KS>bo. nU H$_r H$mnboë`m n¡em§Mm Ë`mM _{hÝ`mV âUm Ho$bm (ìhmCMa OmoS>bo Amho)

2. na_oída {MH$Q>o

\o$~«wdmar 2015 (125)

é. 175/- H$mnm`bm hdo hmoVo.

ZOaMwH$sZo Pmbo. nU H$_r H$mnbobo n¡go Ë`mM _{hÝ`mV âbo ìhmCMa OmoS>bo Amho.


52

26. SCHOOL OF ENERGY STUDIES: 26. ñHy$b Am°\$ EZOu ñQ>S>rO…

A. Query related to statutory compliance: A. d¡Ym{ZH$ AZwnmbZ…

i. Non‐deduction of TDS. 1. CX²J_ H$a H$nmV Zmhr (Q>rS>rEg H$nmV Zmhr).

Sr. No. Name Amount Observation Under Section

1 Mr.S.V.Ghaisas 50,000 Honorarium paid. 194J

A.H«$. Zmd aŠH$_ {ZarjU H$b_1. lr. Eg. ìhr. K¡gmg 50,000 _mZYZ AXm 194 Oo

CÎma : ZOaMwH$sZo ho KS>bo `mdfu Amåhr {dÚmnrR>mÀ`m H$_©Mmar Agboë`m lr. K¡gmg `m§Mm CX²J_ H$a H$mnyZ KoÊ`mV doVZ {d^mJmg gm§{JVbo Amho.

B. Query related to non compliance of Grant sanction terms.

As per mentioned term of Grant Sanction letter (1/1/2008‐09/ST) School of Energy Science department would hire one Scientist, one Technical Assistant and one helper as staff.

We observed that School of Energy Science department has hired one Technical assistant and two Junior Research Fellows as staff. However, there is no reference of appointment of two Junior Research Fellows in Grants sanction letter. Though, the remuneration Rs.3,84,000 paid to two Junior Research fellows covers the limit of one scientist’s remuneration it seems that there is a non compliance of Grant sanction terms.

Due to work load in Regional Test Centre it was proposed to appoint two posts. i.e. Testing Engineer and Quality Managers as per NABL norms to share this workload. With the funding agency telephonically and they have agreed for the two appointments against scientist salary provision.

~. AZwXmZ AQ>tMo AZwnmbZ Ho$bo Amho AZwXmZ g§_Vr nÌ (01/01/2008-09/EgQ>r) Zwgma ñHy$b

Am°\$ EZOu gm`Ýg ImË`mZo EH$ d¡Ym{ZH$ d EH$ V§Ì ghmæ`H$ d EH$ _XVZrg Zo_Ê`mMo åhQ>bo hmoVo.

Am_À`m {ZarjUmZwgma ñHy$b Am°\$ EZOu gm`Ýg {d^mJmZo EH$ V§Ì ghmæ`H$ d XmoZ H${ZîR> g§emoYH$

`m§Zm H$_©Mmar åhUyZ KoVbo. nU H${ZîR> g§emoYH$m§À`m Zo_UwH$sMm CëboI AZwXmZ g§_VrnÌmV Zmhr.

Var XmoZ H${ZîR> g§emoYH$ {dÚmÏ`mªZm é. 3,84,000/- XoÊ`mV Ambo. `mV AZwXmZ _§Owar nÌmÀ`m

AQ>tMo AZwnmbZ Pmbo Zmhr. àmXo{eH$ MmMUr H|$ÐmVrb H$m_mMo à_mU OmñV Agë`mZo XmoZ OmJm

^aÊ`mMo R>adbo. MmMUr A{^`§Vm d XOm© A[^`§Vm hr nXo EZE~rEb À`m _mZH$mZwgma H$m_mMo dmQ>n

hmoDZ ^ma {d^mJmbm Omdm åhUyZ ^aÊ`mV Ambr. AZwXmZ g§ñWoMr AZw_Vr XÿaÜdZrdéZ KoVbr hmoVr.

d¡Ym{ZH$m§À`m doVZmnmoQ>r Ë`m§Zr `m XmoZ Zo_UwH$m§Zm _mÝ`Vm {Xbr hmoVr.

CÎma : E_EZAmB Mo g_W©Z (AmaQ>rgrOrAmoB 225) d¡Ym{ZH$mMo EH$ nX g§MmbH$m§Zr _§Oya Ho$bo hmoVo.


53

26. STATISTICS:

26. g§»`memñÌ…


A. ~±H$ _oi {ddaUnÌ…


Balance as per bank statement is Rs.14,88,039.19 Balance as per Bank Reconciliation is Rs. 14,91,693.19 ‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐ Rectification of bank Transactions Rs. 3,654.00

‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐ The difference is due to wrong entries booked by Bank Rs.3,654 (Dr)

~±H$ {ddaUnÌmÝd o {eëbH$ é.14,88,039.19~±H$ _oi {ddaUnÌmÝdò {eëbH$ é. 14,91,693.19 ~±H$ Zm|XrVrb gwYmaUm é. 3,654.00

~±Ho$V MwH$sÀ`m Zm|Xr Ho$ë`mZo é. 3,654/- S>o{~Q> {XgV AmhoV.


B. Profession Tax.

~. ì`dgm` H$a.

Monthly payment of Profession Tax was made late.

ì`dgm` H$amMm âUm H$aÊ`mg {db§~.

Sr.No. Month Amount Deducted Due Date Date Of Payment Delay In Days

1 May‐14 400 21‐05‐14 22‐12‐2014 2152 Jun‐14 175 21‐06‐14 22.12.2014 1843 Sept‐14 200 21‐09‐14 22.12.2014 924 Oct‐14 200 21‐10‐14 22.12.2014 625 Nov‐14 775 21‐11‐14 22.12.2014 31

A.H«$. _{hZm aŠH$_ H$nmV

{ZYm©[aV VmarI âUm VmarI {db§~ {Xdg

1. _o 2014 400 21-05-14 22-12-2014 215 2. OyZ 2014 175 21-06-14 22.12.2014 1843. gßQ>|~a 2014 200 21-09-14 22.12.2014 92 4. Am°ŠQ>mo~a 2014 200 21-10-14 22.12.2014 625. Zmoìh|~a 2014 775 21-11-14 22.12.2014 31


54

Profession Tax deducted in the respective months from May 2014 to November 2014 is paid in December 2014. (Voucher No.147)

ì`dgm` H$a _o 2014 nmgyZ Zmoìh|~a 2014 n`ªV g§~§{YV _{hÝ`mV H$mnbm Ë`mMm âUm {S>g|~a 2014 _Üò (ìhmCMa H«$. 147) Ho$bm.

CÎma : ì`dgm` H$a doioV âUo amhÿZ Jobo hmoVo. `mnwT>o doioV âÊ`mV òB©b.

27. STUDENTS WELFARE:

27. {dÚmWu H$ë`mU …


i. Short deduction of Profession Tax. 1. ì`dgm` H$a H$_r H$mnbm.

Sr.No. Name Salary For The Month

Of

Amount Of Salary

Amount Deducted

Amount Should Have

Been Deducted

Short Deduction

1 A.M.SHELKE Dec‐14 16,844 175 200 25

A. H«$.

Zmd doVZ _{hZm doVZ aŠH$_ H$nmV aŠH$_ {ZYm©[aV H$nmV

H$_r H$nmV

1 E.E_. eoiHo$ {S>g|~a 2014 16,844 175 200 25 CÎma : AZdYmZmZo ì`dgm`H$a é. 200 EodOr é. 175 H$nmV H$aÊ`mV Ambm. `mwnT>o `mo½` Vr

H$miOr KoÊ`mV Ambr.

B. Bank Reconciliation Statement:

~. ~±H$ {ddaUnÌ

i. On the verification of Bank Reconciliation Statement, we observed that there were

Cheques that were issued but not cleared for more than 3 months. Following are the

cases of cheques issued but not presented which have become stale. The effect of the

same has not been given in the books of accounts & is appearing in Bank Reconciliation

Statement.

1. ~±H$ _oi {ddaUnÌmÀ`m VnmgUrV Ago bjmV Ambo H$s, YZmXoe Omar H$aÊ`mV Ambo nU Vo VrZ

_{hÝ`mV dQ>bo ZmhrV. YZmXoe H$mT>bo nU Vo gmXa Z Ho$ë`mZo _wXV ~mh` R>abo. Ë`mMm n[aUm_ ImVo

nwpñVHo$V {XgV Zmhr nU ~±H$ _oi {ddaUnÌmV {XgV Amho.


55

Sr No.

Cheque Date

ChequeNumber

Amount(Rs.)

A.H«$.

YZmXoe VmarI

YZmXoe H«$_m§H$

aŠH$_

1 01‐12‐14 122528 350 1 01-12-14 122528 350 2 01‐12‐14 122529 350 2 01-12-14 122529 350 3 13‐12‐14 122631 400 3 13-12-14 122631 400 4 13‐12‐14 122638 700 4 13-12-14 122638 700 5 19‐12‐14 122659 660 5 19-12-14 122659 6606 23‐12‐14 122679 18,500 6 23-12-14 122679 18,500 7 26‐12‐14 122688 860 7 26-12-14 122688 860

CÎma : YZmXoe H«$_m§H$ (122528, 122529, 122631, 122638, 122659, 122679, 122688) 1 E{àb 2015 amoOr Oo.ìhr. H«$_m§H$ 1 AÝdò O_m H$aÊ`mV Ambr Amho.

28. TECHNOLOGY: 28. V§ÌkmZ…

A. Stock Register Maintenance.

A. gmR>m {ZJm Zm|Xdhr.

It has been observed that, dates are not mentioned in stock registers.

Ago {ZXe©Zmg Ambo H$s, gmR>m Zm|XdhrV VmaIm ~amo~a {Xboë`m ZmhrV.

CÎma : gZ 2014-15 `m Am{W©H$ dfm©À`m gmR>m Zm|Xdhr _Üò {XZm§H$ {b{hÊ`mV òVrb `mnwT>o XjVm KoÊ`mV oB©b.

29. ZOOLOGY: 29. àmUremñÌ…

A. Profession Tax.

A. ì`dgm` H$a.

i. Irregularity in deduction of Profession Tax. 1. ì`dgm` H$a H$nmVrV A{Z`{_VVm

In case of Mr. Jhankar Acharya, Profession Tax for the month of August 2014 to January

2015 was not deducted at the time of making the payment in respective months.

However, the amount of Rs.1,500/‐ (Rs.200/‐ from August 2014 to January 2015 and

Rs.300/‐ for February 2015) has been deducted from the salary of the month February

2015 and paid accordingly.

lr. P§H$ma AmMm`© `m§Mm Am°JñQ> 2014 Vo OmZodmar 2015 Xaå`mZMm ì`dgm` H$a Ë`m _{hÝ`mV H$mnbm Zmhr. Am°JñQ> 2014 Vo OmZodmar 2015 Xaå`mZ Vmo é. 1500 (_{hZm é. 200 Am°JñQ> 2014 Va \o$~«wdmar 2015 _Üò H$mnÊ`mV Ambm. \o$~«wdmar 2015 _Üò é. 300 H$mnÊ`mV Ambo) \o$~«wdmar 2015 d Z§VaÀ`m doVZmVyZ H$mnÊ`mV Ambo.

CÎma : Zm|X KoVbr nwT>rb H$madmB© gwé Amho.


56

SAVITRIBAI PHULE PUNE UNIVERSITY (ERSTWHILE UNIVERSITY OF PUNE) Ganeshkhind, Pune‐411 007. ACCOUNT NO. 1

Balance sheet as at 31st March, 2015

LIABILITIES Sch. 2014‐2015 2013‐2014 Rs. Rs. UNIVERSITY CAPITAL FUND C 1755003942.51 1537441152.51 INCOME & EXPENDITURE ACCOUNT Balance as per last Balance sheet 5117109514.72 Add: Surplus of the year 652887487.17 5769997001.89 Add: Adjustments of previous year ‐1852289044.75 3917707957.14 5117109514.72 CURRENT LIABILITIES & PROVISIONS D 100991283.62 93878467.03 WELFARE & OTHER FUNDS J 2750136844.00 2500000000.00

Total Rs. 8523840027.27 9248429134.26

ASSETS Sch. 2014‐2015 2013‐2014 Rs. Rs. FIXED ASSETS (at cost) E 2373216062.94 3774949590.64 INVESTMENTS (at cost) F 5541381421.00 5101940773.00 CURRENT ASSETS, LOANS & ‐ ADVANCES ( a ) Grants Receivable G ‐80491824.04 ‐310444823.04 ( b ) Other receivables, Advances and ‐ Deposits H 544308938.74 495077810.97 ( c ) Cash & Bank Balances I 145425428.63 186905782.69

Total Rs. 8523840027.27 9248429134.26

CA (Dr.) V. K. Gargote Dr. N. M. Kadu Dr. W. N. Gade

Finance & Accounts Officer Registrar Vice‐Chancellor

M/s. Kirtane & Pandit Chartered Accountants


57

gm{dÌr~mB© \w$bo nwUo {dÚmnrR> (nyduMo nwUo {dÚmnrR>)

JUoeqIS>, nwUo 7.

ImVo H«$_m§H$. 1 : Vmio~§X 31 _mM© 2015

Xm{`Ëdo n[a{eï>

2014-2015 2013-2014

ê$nò ê$nò

{dÚmnrR> ^m§S>dbr {ZYr H$ 1755003942.51 1537441152.51

Am`-ì`` ImVo

_mJrb Vmio~§XmZwgma 5117109514.72

A{YH$ Joë`mdfuMo Am{YŠ` 652887487.17

5769997001.89

A{YH$ Joë`mdfuMo g_m`moOZ -1852289044.75 3917707957.14 5117109514.72

Mmby Xm{`Ëdo d VaVyXr S>r 100991283.62 93878467.03

H$ë`mU d BVa {ZYr Oo 2750136844.00 2500000000.00

EHy$U ê$nò 8523840027.27 9248429134.26

_mb_Îmm n[a{eï> 2014-2015 2013-2014

ê$nò ê$nò

ñWmda _mb_Îmm B 2373216062.94 3774949590.64

Jw§VdUyH$ E\$ 5541381421.00 5101940773.00

Mmby _mb_Îmm, H$O} d AJ«r_

(A) AZwXmZ òUo Or -80491824.04 -310444823.04

(~) BVa òUr, AJ«r_ d R>odr EM 544308938.74 495077810.97

(H) amoI d ~±H$ {eëbH$ Am` 145425428.63 186905782.69

EHy$U ê$n o 8523840027.27 9248429134.26

grE S>m°. ìhr. Ho$ JmaJmoQo {dÎm d boIm A{YH$mar

S>m°. EZ. E_. H$Sy> Hw$bg{Md

S>m°. S>ãë`w. EZ. JmSo Hw$bJwê$

_o. HsV©Zo d n§{S>V gZXr boImnmb


58


Income & Expenditure Account for the year ended on 31st March, 2015 EXPENDITURE Sch. 2014‐2015 2013‐2014 RS. RS. To General Administration 452125589.54 409735966.41 To Provident Fund Contri. & Gratuity 2173789.00 0.00 To Examination Expenses 779663892.00 611468778.00 To Teaching & Research B 871226208.70 788116859.50 To Students Welfare Activities B 94857261.00 75234813.00 To University Hostels 7738050.00 7590419.00 To University Publications 0.00 40000.00 To University Library 60019218.00 56430301.00 To Extension Services . 4461632.00 2204816.00 To University Estate 267495140.00 196418302.00 To Development Programmes B 181151186.00 85566912.00 To Depreciation 180848761.70 0.00 To Surplus carried forward to Balance Sheet 652887487.17 693958543.49 Total Rs. 3554648215.11 2926765710.40 INCOME 2014‐2015 2013‐2014 RS. RS. By Government Grants (salary & others) 918389434.00 773512608.00 By Examination Fees A 1634190393.50 1125763713.00 By Teaching & Research A 156053040.00 187770596.90 By Students Welfare Activities A 66103125.00 62129837.43 By University Hostels 6822050.00 7309189.00 By University Publications 446426.00 41184250.30 By University Library 3148109.00 2750152.00 By Extension Services 176100.00 2700.00 By University Estate 72125235.50 48313276.73 By Other Fees & Receipts A 697194302.11 678029387.04 Total Rs. 3554648215.11 2926765710.40 CA (Dr.) V. K. Gargote Dr. N. M. Kadu Dr. W. N. Gade

Finance & Accounts Officer Registrar Vice‐Chancellor M/s. Kirtane & Pandit

Chartered Accountants


59


JUoeqIS>, nwUo 7.

ImVo H«$_m§H$. 1 : Am`-ì`` ImVo 31 _mM© 2015 AIoa

Am` n[a{eï> 2014-2015 (ê$nò) 2013-2014 (ê$n o)

gm_mÝ` àemgZ 452125589.54 409735966.41

^{dî` {Zdm©h {ZYr d CnXmZ 2173789.00 0.00

narjm IM© 779663892.00 611468778.00

AÜ`mnZ d g§emoYZ ~r 871226208.70 788116859.50

{dÚmWu H$ë`mU H$m`©H«$_ ~r 94857261.00 75234813.00

{dÚmnrR> dgVrJ¥h 7738050.00 7590419.00

{dÚmnrR> àH$meZo 0.00 40000.00

{dÚmnrR> J«§Wmb` 60019218.00 56430301.00

{dñVmarV godm 4461632.00 2204816.00

{dÚmnrR> _mb_Îmm 267495140.00 196418302.00

{dH$mg H$m`©H«$_ ~r 181151186.00 85566912.00

Kgmam 180848761.70 0.00

Vmio~§XmV A{YŠ` nwT>o Mmby 652887487.17 693958543.49

EHy$U ê$nò 3554648215.11 2926765710.40

ì`` 2014-2015 (ê$nò) 2013-2014 (ê$nò)

gaH$mar AZwXmZo (doVZ d BVa) 918389434.00 773512608.00

narjm ewëH$ E 1634190393.50 1125763713.00

AÜ`mnZ d g§emoYZ E 156053040.00 187770596.90

{dÚmWu H$ë`mU H$m`©H«$_ E 66103125.00 62129837.43

{dÚmnrR> dgVrJ¥h 6822050.00 7309189.00

{dÚmnrR> àH$meZo 446426.00 41184250.30

{dÚmnrR> J«§Wmb` 3148109.00 2750152.00

{dñVmarV godm 176100.00 2700.00

{dÚmnrR> _mb_Îmm 72125235.50 48313276.73

BVa ewëH$ d O_m E 697194302.11 678029387.04

EHy$U ê$nò 3554648215.11 2926765710.40






60


Receipts & Payments Account for the Year ended on 31st March, 2015 RECEIPTS 2014‐2015 2013‐2014 Rs. Rs. To Opening Balances as on 01.04.2014 Balances with Departments 107900550.88 94334140.23 Cash and Bank Balances 61230606.43 21248429.68 Personal Ledger Account 2721315.24 2285589.24 Salary Grant Account 15053310.14 11897535.34 To Government Grants (salary & others) 918389434.00 773512608.00 To Examination Fees 1634190393.50 1125763713.00 To Teaching & Research 156053040.00 187770596.90 To Students Welfare Activities 66103125.00 62129837.43 To University Hostels 6822050.00 7309189.00 To University Publications 446426.00 41184250.30 To University Library 3148109.00 2750152.00 To Extension Services 176100.00 2700.00 To University Estate 72125235.50 48313276.73 To Other Fees & Receipts 697194302.11 678029387.04 To Non‐Recurring Grants 304996027.00 276222241.85 To Debt Heads: Deposits 47148698.00 39359326.05 Advances 304740198.00 338607462.00 Other Assets/Liabilities 255757294.41 2514653313.01 To Receipts on account of PLA 25845268.00 18036147.00 To Investments Realised 4698215598.00 3794906660.00 To Adjustments of previous year ‐1852289044.75 ‐2493739666.00 To Transfer of Funds 14530468602.00 11603160305.27 Total Rs. 22056436638.46 19147737194.07

CA (Dr.) V. K. Gargote Dr. N. M. Kadu Dr. W. N. Gade Finance & Accounts Officer Registrar Vice‐Chancellor



61


JUoeqIS>, nwUo 7.

ImVo H«$_m§H$. 1 : O_m Zmdo ImVo 31 _mM© 2015 AIoa

O_m 2014-2015 2013-2014

ê$n o ê$nò

àma§^rMr {eëbH$ 01.04.2014 _Üò

{d^mJm§Mr {eëbH$ 107900550.88 94334140.23

amoI d ~±H$ ì`mO 61230606.43 21248429.68

ng©Zb boOa ImVo 2721315.24 2285589.24

doVZ AZwXmZ ImVo 15053310.14 11897535.34

gaH$mar AZwXmZ (doVZ d BVa) 918389434.00 773512608.00

narjm ewëH$ 1634190393.50 1125763713.00

AÜ``Z d g§emoYZ 156053040.00 187770596.90

{dÚmWu H$ë`mU H$m`©H«$_ 66103125.00 62129837.43

{dÚmnrR> dgVrJ¥h 6822050.00 7309189.00

{dÚmnrR> àH$meZo 446426.00 41184250.30

{dÚmnrR> J«§Wmb` 3148109.00 2750152.00

{dñVmarV godm 176100.00 2700.00

{dÚmnrR> _mb_Îmm 72125235.50 48313276.73

BVa ewëH$ d O_m 697194302.11 678029387.04

AZmdVu AZwXmZ 304996027.00 276222241.85

Zmdo erf©H$

R>odr 47148698.00 39359326.05

AJ«r_ 304740198.00 338607462.00

BVa _mb_ËVm/Xm{`Ëdo 255757294.41 2514653313.01

O_m ImVo nr.Eb.E. 25845268.00 18036147.00

Jw§VdUyH$ amoIrH$aU 4698215598.00 3794906660.00

_mJrb dfm©Mo g_m`moOZ -1852289044.75 -2493739666.00

{ZYr hñVm§Va 14530468602.00 11603160305.27

EHy$U ê$nò 22056436638.46 19147737194.07




_o. H$sV©Zo d n§{S>V gZXr boImnmb


62


Receipts & Payments Account for the Year ended on 31st March, 2015 PAYMENTS 2014‐2015 2013‐2014 Rs. Rs. By General Administration 452125589.54 409735966.41 By Provident Fund Contri. & Gratuity 2173789.00 0.00 By Examination Expenses 779663892.00 611468778.00 By Teaching & Research 871226208.70 788116859.50 By Students Welfare Activities 94857261.00 75234813.00 By University Hostels 7738050.00 7590419.00 By University Publications 0.00 40000.00 By University Library 60019218.00 56430301.00 By Extension Services 4461632.00 2204816.00 By University Press 10507427.00 10971437.00 By University Estate 267495140.00 196418302.00 By Capital Expenditure ‐1619296317.70 221592194.81 By Development Prg. & Other Exp. 181151186.00 85566912.00 By Non‐recurring Expenditure (Grants) Capital 217562790.00 69618191.64 Revenue 317386236.00 267425760.55 By Investments 5137656246.00 4059115598.00 By Debt Heads Deposits 31421217.00 110199154.00 Advances 356359045.95 368193958.00 Other Assets/Liabilities ‐330591.60 147224.20 By Exp. On account of PLA 27515827.24 17600421.00 By Transfer of Funds 14530468602.00 11603160305.27 By Depreciation 180848761.70 0.00

By Closing Balances as on 31st March, 2015 By Balances with Departments 75749807.98 107900550.88 By Cash and Bank Balances 13017730.91 61230606.43 By Personal Ledger Account 1050756.00 2721315.24 By Salary Grant Account 55607133.74 15053310.14 Total Rs. 22056436638.46 19147737194.07




63

gm{dÌr~mB© \w$bo nwUo {dÚmnrR> (nyduMo nwUo {dÚmnrR>) JUoeqIS>, nwUo 7. ImVo H«$_m§H$. 1 : O_m Zmdo ImVo 31 _mM© 2015 AIoa

Zmdo 2014-2015 2013-2014

ê$n o ê$n`o

gm_mÝ` àemgZ 452125589.54 409735966.41

^{dî` {Zdm©h {ZYr d CnXmZ 2173789.00 0.00

narjm IM© 779663892.00 611468778.00

AÜ`mnZ d g§emoYZ 871226208.70 788116859.50

{dÚmWu H$ë`mU H$m`©H«$_ 94857261.00 75234813.00

{dÚmnrR> dgVrJ¥h 7738050.00 7590419.00

{dÚmnrR> àH$meZo 0.00 40000.00

{dÚmnrR> J«§Wmb` 60019218.00 56430301.00

{dñVmarV godm 4461632.00 2204816.00

{dÚmnrR> _wÐUmb` 10507427.00 10971437.00

{dÚmnrR> _mb_Îmm 267495140.00 196418302.00

^m§S>dbr IM© -1619296317.70 221592194.81

{dH$mg H$m`©H«$_ d BVa IM© 181151186.00 85566912.00

IM© (AZwXmZo)

^m§S>dbr 217562790.00 69618191.64

_hgyb 317386236.00 267425760.55

Jw§VdUyH$ 5137656246.00 4059115598.00

IM© {ef©

R>odr 31421217.00 110199154.00

AJ«r_ 356359045.95 368193958.00

BVa _mb_Îmm/ Xm{`Ëdo -330591.60 147224.20

nr.Eb.E. ImË`mV IM© 27515827.24 17600421.00

{ZYr hñVm§Va 14530468602.00 11603160305.27

Kgmam 180848761.70 0.00

31 _mM© 2015 AIoa {eëbH$

{d^mJm§H$S>rb {eëbH$ 75749807.98 107900550.88

amoI d ~±H$ {eëbH$ 13017730.91 61230606.43

ng©Zb boOa ImVo 1050756.00 2721315.24

doVZ AZwXmZ ImVo 55607133.74 15053310.14

EHy$U ê$n`o 22056436638.46 19147737194.07


S>m°. EZ. E_. H$Sy>Hw$bg{Md

S>m°. S>ãë`w. EZ. JmSoHw$bJwê$

_o. H$sV©Zo d n§{S>VgZXr boImnmb


64

ACCOUNT NO. 1 Schedule forming Part of Income & Expenditure Account for the year ended 31st March, 2015 SCHEDULE‐ A INCOME HEAD 2014‐2015 2013‐2014 RS. RS. A Examination Fees Examination Fees 1060403759.50 Examination Other Fees 573786634.00 1634190393.50 1125763713.00

B Teaching & Research Teaching & Research 91983921.00 Self Supporting Courses / Chairs 44908710.00 Teaching & Research‐Others 19160409.00 156053040.00 187770596.90

C Students' Welfare Activities Students Welfare Schemes 29333812.00 Student Health Service Scheme 6751380.00 Receipts from Health Centre 685680.00 Sports 29332253.00 66103125.00 62129837.43

D Other Fees & Receipts Other Fees 444802168.00 Sundry Receipts 252392134.11 697194302.11 678029387.04

SCHEDULE‐ B

EXPENDITURE HEAD 2014‐2015 2013‐2014 RS. RS.

A Teaching & Research Teaching & Research 823783218.70 Self Supporting Courses 47442990.00 871226208.70 788116859.50

B Students' Welfare Activities Board of Students' Welfare 71074776.00 Board of Students' Welfare 15975478.00 Students Health Service Scheme 4072788.00 Health Centre 3734219.00 94857261.00 75234813.00 C Development Programmes

College Improvement Programme 83673253.00 Development Programme 97477933.00 181151186.00 85566912.00




65


JUoeqIS>, nwUo 7.

ImVo H«$_m§H$. 1 : Am`-ì`` ImVo, {X. 31 _mM© 2015 AIoa (n[a{eï>-A)

Am` erf© 2014-15 (énò) 2013-14 (én o)

A) narjm ewëH$ narjm ewëH$ 1060403759.50

narjm BVa ewëH$ 573786634.00 1634190393.50 1125763713.00

~) AÜ`mnZ d g§emoYZ

AÜ`mnZ d g§emoYZ 91983921.00

ñd§ghm`Vm Aä`mgH«$_ d AÜ`mnZ 44908710.00

AÜ`mnZ d g§emoYZ BVa 19160409.00 156053040.00 187770596.90

H$) {dÚmWu H$ë`mU H$m`©H«$_ {dÚmWu H$ë`mU H$m`©H«$_ 29333812.00

Amamo½` godm H$m ©H«$_ 6751380.00

Amamo½` H|$ÐmH$Sy>Z O_m 685680.00

{H«$S>m 29332253.00 66103125.00 62129837.43

S>) BVa ewëH$ d O_m BVa ewëH$ 444802168.00 {H$aH$moi O_m 252392134.11 697194302.11 678029387.04

Am`-ì`` ImVo, {X. 31 _mM© 2015 AIoa (n[a{eï>-~)

ì`` erf© 2014-15 (énò) 2013-14 (énò)

A) AÜ`mnZ d g§emoYZ AÜ`mnZ d g§emoYZ 823783218.70 ñdghm`Vm Aä`mgH«$_ 47442990.00 871226208.70 788116859.50 ~) {dÚmWu H$ë`mU H$m`©H«$_ {dÚmWu H$ë`mU _§S>i 71074776.00 {dÚmWu H$ë`mU _§S>i 15975478.00 {dÚmWu Amamo½` godm `moOZm 4072788.00 Amamo½` H|$Ð 3734219.00 94857261.00 75234813.00 H$) {dH$mg H$m`©H«$_ _hm{dÚmc` {dH$mg H$m`©H«$_

83673253.00

{dH$mg H$m`©H«$_

97477933.00 181151186.00 85566912.00






66

SAVITRIBAI PHULE PUNE UNIVERSITY (ERSTWHILE UNIVERSITY OF PUNE) Ganeshkhind, Pune‐411 007. ACCOUNT NO. 1 Schedule forming Part of Balance Sheet as at 31st March, 2015 SCHEDULE‐ C CAPITAL RECEIPTS PARTICULARS 2014‐2015 2013‐2014 RS. RS. Balance as on 1st April, 2014 1537441152.51 1467822960.87 Add: Capital Expenditure from Non‐recurring Grants 217562790.00 69618191.64 Total Rs. 1755003942.51 1537441152.51




67


Am`-ì`` ImVo, {X. 31 _mM© 2015 AIoa

(n[a{eï>- H$)

^m§S>dcr O_m

{ddaU 2014-15 (énò) 2013-14 (énò)

1 E{àc 2014 AIoa {eëcH$ 1537441152.51 1467822960.87

(+) ^m§S>dcr IM© AnwZamdVu (AZwXmZo) 217562790.00 69618191.64

EHy$U énò 1755003942.51 1537441152.51






68

SAVITRIBAI PHULE PUNE UNIVERSITY (ERSTWHILE UNIVERSITY OF PUNE) Ganeshkhind, Pune‐411 007. ACCOUNT NO. 1 Schedule forming Part of Balance Sheet as at 31st March, 2015 SCHEDULE‐ D CURRENT LIABILITIES & PROVISIONS

Particulars Balance as Additions Sub Deduction/

Trf Balance on 1.4.2014 during the Total during as on Year the year 31.03.2015 Rs. Rs. Rs. Rs. Rs. DEPOSITS Earnest Money Deposit 6546578.00 14067650.00 20614228.00 11505650.00 9108578.00 Retention Money Deposit 22316229.00 10129260.00 32445489.00 6775821.00 25669668.00 Security Deposit 25607985.40 19763344.00 45371329.40 10094866.00 35276463.40 General Deposit 1124000.00 0.00 1124000.00 90000.00 1034000.00 Mess/Canteen Deposit 768000.00 0.00 768000.00 162000.00 606000.00 Hostel Caution Money 1013250.00 156800.00 1170050.00 175300.00 994750.00 Library Caution Money 4276415.00 1563885.00 5840300.00 1208950.00 4631350.00 Laboratory Deposit 893250.00 219890.00 1113140.00 180240.00 932900.00 MBA Caution Money 373550.00 8550.00 382100.00 6500.00 375600.00 PG Caution Money 547550.00 756200.00 1303750.00 238800.00 1064950.00

OTHER LIABILITIES Govt. of India/State/U.G.C.‐ Other Scholarship 5454737.59 558430.00 6013167.59 563430.00 5449737.59 P.L.A. Scholarship 2721315.24 25845268.00 28566583.24 27515827.24 1050756.00 TDS Payable 2863337.00 0.00 2863337.00 1485711.00 1377626.00 TCS Payable 1238.00 0.00 1238.00 0.00 1238.00 DCPS Payable 2837845.00 0.00 2837845.00 2190268.00 647577.00 Sundry Creditors Payable 2917024.00 0.00 2917024.00 2917024.00 0.00 Stipend Mtech.Technology 1334400.00 264000.00 1598400.00 0.00 1598400.00 Amount Payable to Finance Staff 304650.00 64724.00 369374.00 0.00 369374.00 Amount Payable to Estate Staff 298.00 0.00 298.00 298.00 0.00 GSLI Final Payment Payable 21040.80 324996.60 346037.40 0.00 346037.40 G.P.F. Payable 267220.00 0.00 267220.00 267220.00 0.00 Other Liability: Stale Cheque Capital 0.00 1212.00 1212.00 0.00 1212.00 Other Pay ‐869213.00 0.00 ‐869213.00 0.00 ‐869213.00 Corporate Credit Card 0.00 0.23 0.23 0.00 0.23 Higher Education Loan 11025.00 137180.00 148205.00 0.00 148205.00 Income Tax Payable 12512217.00 0.00 12512217.00 1362418.00 11149799.00 Professional Tax Payable 34525.00 0.00 34525.00 8250.00 26275.00 Total Rs. 93878467.03 73861389.83 167739856.86 66748573.24 100991283.62



M/s. Kirtane & Pandit


69



31 _mM© 2015 AIoa Vmio~§XmMo (n[a{eï> S>)

Mmcy Xm{`Ëdo d VaVwXr

{ddaU 1.4.2014

AIoa {eëcH$

dfm©Vrc â

énò

Cn~oarO

én o

dfm©Vrc H$nmV

Q>rAmaE\$ én o

31.3.2015

AIoa {eëcH$

R>odr ~`mUm aŠH$_ 6546578.00 14067650.00 20614228.00 11505650.00 9108578.00 [aQ>oÝeZ _Zr R>od 222316229.00 10129260.00 32445489.00 6775821.00 25669668.00 gwajm R>od 25607985.40 19763344.00 45371329.40 10094866.00 35276463.40 gm_mÝ` R>od 1124000.00 0.00 1124000.00 90000.00 1034000.00 _og-dgVrJ¥h R>od 768000.00 0.00 768000.00 162000.00 606000.00 dgVrJ¥h H$m°eZ _Zr 1013250.00 156800.00 1170050.00 175300.00 994750.00 à`moJemim H$m°eZ _Zr 4276415.00 1563885.00 5840300.00 1208950.00 4631350.00 à`moJemim AZm_V 893250.00 219890.00 1113140.00 180240.00 932900.00 E_.~r.E. H$m°eZ _Zr 373550.00 8550.00 382100.00 6500.00 375600.00 nr. Or H$m°eZ _Zr 547550.00 756200.00 1303750.00 238800.00 1064950.00 BVa VaVwXr

^maV gaH$ma/ amÁ`/ `y.Or.gr.BVa {eî`d¥Îmr 5454737.59 558430.00 6013167.59 563430.00 5449737.59 nr.Ec.E. ñH$m°caern 2721315.24 25845268.00 28566583.24 27515827.24 1050756.00 Q>r.S>r.Eg. Xo` 2863337.00 0.00 2863337.00 1485711.00 1377626.00 Q>r.gr.Eg. Xo` 1238.00 0.00 1238.00 0.00 1238.00 S>>r.gr.nr. Eg. Xo 2837845.00 0.00 2837845.00 2190268.00 647577.00 {H$aH$moi H$O©Xma Xo` 2917024.00 0.00 2917024.00 2917024.00 0.00 ñQ>m`n|S> E_.Q>oH$ Q>oŠZm°cm°Or Xo` 1334400.00 264000.00 1598400.00 0.00 1598400.00 Am{W©H$ H$_©Mmè`m§Zm Xo 304650.00 64724.00 369374.00 0.00 369374.00 _mb_Îmm H$_©Mmè`m§Zm Xo` 298.00 0.00 298.00 298.00 0.00 Or. Eg.Eb.Am`. A§{V_ Xo` 21040.80 324996.60 346037.40 0.00 346037.40 Or.nr.E\$. Xo 267220.00 0.00 267220.00 267220.00 0.00 _wXV~mø YZmXoe ^m§S>db 0.00 1212.00 1212.00 0.00 1212.00 BVa doVZ -869213.00 0.00 -869213.00 0.00 -869213.00 H$mnm}aoQ> Ho«${S>Q> H$mS>© 0.00 0.23 0.23 0.00 0.23 Cƒ {ejU H$O© 11025.00 137180.00 148205.00 0.00 148205.00 ì`dgm` H$a Xo` 12512217.00 0.00 12512217.00 1362418.00 11149799.00 àmárH$a Xo` 34525.00 0.00 34525.00 8250.00 26275.00

EHy$U énò 93878467.03 73861389.83 167739856.86 66748573.24 100991283.62



S>m°. S>ãë w. EZ. JmSo Hw$bJwê$



70

ACCOUNT NO. 1 Schedule forming Part of Balance Sheet as at 31st March, 2015 SCHEDULE‐ E FIXED ASSETS (AT COST)

Particulars Balance as Additions Sub Deduction Depreciation Balance on 1.4.2014 during the Total during as on year the year 31.03.2015 Rs. Rs. Rs. Rs. Rs.

From University Fund Land 92000.00 63000.00 155000.00 0.00 0.00 155000.00

Building 936435822.36 256246169.00 1192681991.36 0.00 501708644.20 690973347.16

Statues 2854226.02 1052700.00 3906926.02 0.00 0.00 3906926.02

Appartus & Equipments 1298488586.32 139064234.00 1437552820.32 0.00 1019154098.55 418398721.77

Furniture & Office Equipments 376536384.32 71307919.00 447844303.32 0.00 185280346.85 262563956.47

Books 285125740.59 25477185.00 310602925.59 0.00 289470521.50 21132404.09 Motor Car & Other Vehicles 27336404.99 0.00 27336404.99 0.00 20245491.00 7090913.99 Work in Progress (Buildings) 275457088.00 173474094.00 448931182.00 256246169.00 0.00 192685013.00 Software 17308323.00 3939683.00 21248006.00 0.00 17816030.60 3431975.40 From Grant of Funding Agency (From 01.04.2009) Builing 67527302.00 51925000.00 119452302.00 0.00 0.00 119452302.00 Appartus & Equipments 357259592.24 97069289.00 454328881.24 0.00 0.00 454328881.24 Furniture & Office Equipments 22303041.00 1483024.00 23786065.00 0.00 0.00 23786065.00

Books 37209064.80 8080369.00 45289433.80 0.00 0.00 45289433.80 Work in Progress

(Buildings) 69551589.00 110600224.00 180151813.00 51925000.00 0.00 128226813.00

Software 1464426.00 329884.00 1794310.00 0.00 0.00 1794310.00

Total Rs. 3774949590.64 940112774.00 4715062364.64 308171169.00 2033675132.70 2373216062.94




71


JUoeqIS>, nwUo 7.

ImVo H«$_m§H$. 1 : 31 _mM© 2015 AIoa Vmio~§XmMo (n[a{eï> B>)

pñWa _mc_Îmm (A°Q> H$m°ñQ>)

{ddaU 1.4.2014 AIoa

{eëcH$ dfm©Vrc ^a Cn~oarO dfm©Vrc H$nmV Kgmam

31.3.2015 AIoa

{eëcH$

nwUo {dÚmnrR> {ZYr

O_rZ 92000.00 63000.00 155000.00 0.00 0.00 155000.00

B_maV 936435822.36 256246169.00 1192681991.36 0.00 501708644.20 690973347.16

nwVio 2854226.02 1052700.00 3906926.02 0.00 0.00 3906926.02

CnH$aUo d gm{hË` 1298488586.32 139064234.00 1437552820.32 0.00 1019154098.55 418398721.77

\${Z©Ma d H$m`m©c`rZ gm_wJ«r 376536384.32 71307919.00 447844303.32 0.00 185280346.85 262563956.47

nwñVHo$ 285125740.59 25477185.00 310602925.59 0.00 289470521.50 21132404.09

_moQ>ma H$ma d BVa dmhZo 27336404.99 0.00 27336404.99 0.00 20245491.00 7090913.99

H$m_ Mmcy (B_maVr) 275457088.00 173474094.00 448931182.00 256246169.00 0.00 192685013.00

Amkmdcr (gm°âQ>doAa) 17308323.00 3939683.00 21248006.00 0.00 17816030.60 3431975.40

AZwXmZ g§ñWm§H$Sy>Z AZwXmZ (1.04.2009 nmgyZ)

B_maVr 67527302.00 51925000.00 119452302.00 0.00 0.00 119452302.00

CnH$aUo d gm_wJ«r 357259592.24 97069289.00 454328881.24 0.00 0.00 454328881.24

\${Z©Ma d H$m`m©cZrZ gm_wJ«r 22303041.00 1483024.00 23786065.00 0.00 0.00 23786065.00

nwñVHo$ 37209064.80 8080369.00 45289433.80 0.00 0.00 45289433.80

H$m_ Mmcy (B_maVr) 69551589.00 110600224.00 180151813.00 51925000.00 0.00 128226813.00

Amkmdcr (gm°âQ>doAa) 1464426.00 329884.00 1794310.00 0.00 0.00 1794310.00

EHy$U én o 3774949590.64 940112774.00 4715062364.64 308171169.00 2033675132.70 2373216062.94






72

SAVITRIBAI PHULE PUNE UNIVERSITY (ERSTWHILE UNIVERSITY OF PUNE) Ganeshkhind, Pune‐411 007. ACCOUNT NO. 1 Schedule forming Part of Balance Sheet as at 31st March, 2015 SCHEDULE‐ F INVESTMENTS (At Cost/Book Value)

Particulars Balance as Additions Sub Deduction Balance on 1.4.2014 during the Total during as on year the year 31.03.2015 Rs. Rs. Rs. Rs. Rs.

Brihan Maharashtra Sugar Syndicate 175.00 0.00 175.00 0.00 175.00 70 Equity shares of Rs. 10 each (Including Bonus shares) Fixed Deposits 5019740598.00 5137656246.00 10157396844.00 4698215598.00 5459181246.00 Shares with M.K.C.L. 2200000.00 0.00 2200000.00 0.00 2200000.00 RBI 8% Taxable Bonds 80000000.00 0.00 80000000.00 0.00 80000000.00

Total Rs. 5101940773.00 5137656246.00 10239597019.00 4698215598.00 5541381421.00

Note: Investment worth Rs.250 crores are earmarked towards funds shown in Schedule "J"




73


JUoeqIS>, nwUo 7.

ImVo H«$_m§H$. 1 : 31 _mM© 2015 AIoa Vmio~§XmMo (n[a{eï> E\$>)

Jw§VdUyH$ (A°Q> H$m°ñQ>/nwñVH$ qH$_V (~wH$ ìøë y))

{ddaU

1.4.2014 dfm©Vrc â Cn~oarO dfm©Vrc H$nmV

31.3.2015

AIoa {eëcH$ AIoa {eëcH$

(énò) (énò) (énò) (énò) (énò)

~¥hZ _hmamï>— ewJa qgS>rHo$Q> 70 g_^mJ 175 0 175 0 175

(àËòH$s 10 é. ~moZg$ eoAagh) R>odr 5019740598 5137656246 10157396844 4698215598 5459181246

E_.Ho$.gr.Ec. (eoAg©) 2200000 0 2200000 0 2200000

[aPìh© ~±H$ H$anmÌ ~§YnÌo (8 %) 80000000 0 80000000 0 80000000

EHy$U énò 5101940773 5137656246 10239597019 4698215598 5541381421

{Q>n … é. 250 H$moQ>r qH$_VrMr Jw§VdUyH$ hr n[a{eîQ> ""Oo'' _Ü o XmI{dboë`m {ZYr_Üò Ama{jV Ho$bobr

Amho.






74

SAVITRIBAI PHULE PUNE UNIVERSITY (ERSTWHILE UNIVERSITY OF PUNE) Ganeshkhind, Pune‐411 007. ACCOUNT NO. 1 Schedule forming Part of Balance Sheet as at 31st March, 2015 SCHEDULE‐ G GRANTS RECEIVABLE PARTICULARS 2014‐2015 2013‐2014 Rs. Rs. Opening Balance ‐310444823.04 ‐371266533.38 Add : Expenditure incurred from: Non recurring Grants 317386236.00 267425760.55 Capital Expenditure 217562790.00 69618191.64 224504202.96 ‐34222581.19 Less : Non recurring Grants Received 304996027.00 276222241.85 Total Rs. ‐80491824.04 ‐310444823.04




75


JUoeqIS>, nwUo 7.

ImVo H«$_m§H$ 1 31 _mM© 2015 AIoa Vmio~§XmMo (n[a{eï> Or)

AZwXmZ oUo

{ddaU 2014-15 (énò) 2013-14 (énò)

àma§^rMr {eëcH$ -310444823.04

-371266533.38 (+) AZmdVu AZwXmZmVyZ IM© 317386236.00

267425760.55

^m§S>dcr IM© 217562790.00 69618191.64

224504202.96 -34222581.19

(-)AZmdVu AZwXmZo oUo 304996027.00

276222241.85

EHy$U énò -80491824.04 -310444823.04






76

SAVITRIBAI PHULE PUNE UNIVERSITY (ERSTWHILE UNIVERSITY OF PUNE) Ganeshkhind, Pune‐411 007. ACCOUNT NO. 1 Schedule forming Part of Balance Sheet as at 31st March, 2015 SCHEDULE‐ H CURRENT ASSETS, LOANS & ADVANCES


A. CURRENT ASSETS: Amount Receivable from other A/cs Donation A/c 7037252.26 0.00 7037252.26 557176.68 6480075.58 University Press 73519586.48 10855316.50 84374902.98 10500000.00 73874902.98 Gratuity Fund 160000.00 0.00 160000.00 160000.00 0.00 Other Current Assets GSLI Receivable 5917.00 0.00 5917.00 5595.00 322.00 Service Tax Receivable 2999626.98 0.00 2999626.98 2869972.00 129654.98 B. LOANS ADVANCES & DEPOSITS Other Advances 16544162.00 25780266.00 42324428.00 37956340.00 4368088.00 Suppliers Advance 106467900.00 31263356.20 137731256.20 0.00 137731256.20 Contractors Advance (Estate) 28812983.00 6846353.00 35659336.00 0.00 35659336.00 Educational Advance 1080819.00 706355.00 1787174.00 0.00 1787174.00 Festival Advance 12554099.00 34715245.00 47269344.00 34288650.00 12980694.00 Medical Advnace 816403.00 1428666.00 2245069.00 0.00 2245069.00 CAP Advance (From 01/04/2004) 22646448.00 73652226.75 96298674.75 87766701.00 8531973.75 Examination Advance (From 01/04/2004) 66246632.60 189332211.40 255578844.00 151574860.00 104003984.00 CAP Advance (Prior to 01/04/2004) 11947842.25 0.00 11947842.25 0.00 11947842.25 Examination Advance (Prior to 01/04/2004) 43981328.34 0.00 43981328.34 215016.40 43766311.94 Fifth Pay Advance 130000.00 0.00 130000.00 130000.00 0.00 Vehicle Advance 192204.00 0.00 192204.00 177044.00 15160.00 Laptop Advance 0.00 2780.00 2780.00 0.00 2780.00 Deposit with P.W.D. 80000000.00 0.00 80000000.00 0.00 80000000.00 Telephone Deposit 134505.00 0.00 134505.00 5689.00 128816.00 M.S.E.B. Deposit 7480362.00 500660.00 7981022.00 0.00 7981022.00 T.D.S. Receivable from I.T. Dept. 6935645.06 354736.00 7290381.06 0.00 7290381.06 Deposit for Nashik & Nagar Sub Centres 4750000.00 0.00 4750000.00 0.00 4750000.00 Gas Deposit 6000.00 0.00 6000.00 0.00 6000.00 Tribunal Court Decree Deposit 56905.00 0.00 56905.00 0.00 56905.00 P.M.C. Deposit 571190.00 0.00 571190.00 0.00 571190.00

Total Rs. 495077810.97 375438171.85 870515982.82 326207044.08 544308938.74




77

gm{dÌr~mB© \w$bo nwUo {dÚmnrR> (nyduMo nwUo {dÚmnrR>)JUoeqIS>, nwUo 7.

ImVo H«$_m§H$. 1 : 31 _mM© 2015 AIoa Vmio~§XmMo (n[a{eï> EM)

Mmcy _mc_Îmm, H$O} d AJ«r_o

{ddaU 1.4.2014 AIoa dfm©Vrc â Cn~oarO dfm©Vrc H$nmV 31.3.2015

(énò) (én o) (énò) (énò) (én o)

A) Mmcy _mc_Îmm BVa ImË`mH$Sy>Z aŠH$_ òUo XoUJr ImVo 7037252.26 0.00 7037252.26 557176.68 6480075.58 _wÐUmc` ImVo 73519586.48 10855316.50 84374902.98 10500000.00 73874902.98 CnXmZ {ZYr 160000.00 0.00 160000.00 160000.00 0.00 BVa Mmcy Xm{`Ëdo Or.Eg. Eb. Am`. oUo 5917.00 0.00 5917.00 5595.00 322.00 godmH$a oUo 2999626.98 0.00 2999626.98 2869972.00 129654.98 H$O©o, AJ«r_o d R>odr BVa AJ«r_ 16544162.00 25780266.00 42324428.00 37956340.00 4368088.00 nwadR>mXma AJ«r_ 106467900.00 31263356.20 137731256.20 0.00 137731256.20 H§$ÌmQ>Xma AJ«r_ (ñWmda) 28812983.00 6846353.00 35659336.00 0.00 35659336.00 e¡j{UH$ AJ«r_ (_mc_Îmm) 1080819.00 706355.00 1787174.00 0.00 1787174.00 gU AJ«r_ 12554099.00 34715245.00 47269344.00 34288650.00 12980694.00 d¡ÚH$s` AJ«r_ 816403.00 1428666.00 2245069.00 0.00 2245069.00 H°$n AJ«r_ (nmgyZ 1.04.04) 22646448.00 73652226.75 96298674.75 87766701.00 8531973.75 narjm AJ«r_ (nmgyZ 1.04.04) 66246632.60 189332211.40 255578844.00 151574860.00 104003984.00 H°$n AJ«r_ (1.04.04 nydu) 11947842.25 0.00 11947842.25 0.00 11947842.25 narjm AJ«r_ (1.04.04 nydu) 43981328.34 0.00 43981328.34 215016.40 43766311.94 nmMdm doVZ Am`moJ (AJ«r_) 130000.00 0.00 130000.00 130000.00 0.00 dmhZ AJ«r_ 192204.00 0.00 192204.00 177044.00 15160.00 b°nQ>m°n AJ«r_ 0.00 2780.00 2780.00 0.00 2780.00 gmd©O{ZH$ ~m§YH$m_ R>od 80000000.00 0.00 80000000.00 0.00 80000000.00 XyaÜdZr AZm_V 134505.00 0.00 134505.00 5689.00 128816.00 E_.Eg.B.~r. AZm_V 7480362.00 500660.00 7981022.00 0.00 7981022.00 Q>r.S>r.Eg.òUo(Am`H$a {d^mJm_m\©$V)

6935645.06 354736.00 7290381.06 0.00 7290381.06 ZJa d Zm{eH$ CnH|$ÐmgmR>r R>odr 4750000.00 0.00 4750000.00 0.00 4750000.00 J°g AZm_V 6000.00 0.00 6000.00 0.00 6000.00 cdmX Ý`m`mc` AmXoe AZm_V 56905.00 0.00 56905.00 0.00 56905.00 nr.E_.gr. AZm_V 571190.00 0.00 571190.00 0.00 571190.00

EHy$U énò 495077810.97 375438171.85 870515982.82 326207044.08 544308938.74






78

SAVITRIBAI PHULE PUNE UNIVERSITY (ERSTWHILE UNIVERSITY OF PUNE) Ganeshkhind, Pune‐411 007. ACCOUNT NO. 1 Schedule forming Part of Balance Sheet as at 31st March, 2015 SCHEDULE‐ I CASH AND BANK BALANCES PARTICULARS 2014‐2015 2013‐2014 RS. RS. Balance With Central Finance 13017730.91 61230606.43 13017730.91 61230606.43 ( + ) Canara Bank 9075.00 8723.00 13026805.91 61239329.43 ( + ) Departmental Closing Balances 75740732.98 102929362.88 ( + ) P.L.A. Account 1050756.00 2721315.24 ( + ) Salary Grant Account 55607133.74 15053310.14 ( + ) Cheques in Hand 0.00 4962465.00 Total Rs. 145425428.63 186905782.69




79


JUoeqIS>, nwUo 7.

ImVo H«$_m§H$. 1 : 31 _mM© 2015 AIoa Vmio~§XmMo (n[a{eï> Am`)

amoI d ~±H$m {eëcH$

{ddaU 2014-15 (énò) 2013-14 (énò)

H|$Ðr` {dÎm {eëcH$ 13017730.91 61230606.43

13017730.91 61230606.43

(+) H°$Zam ~±H$ 9075.00 8723.00

13026805.91 61239329.43

(+) {d^mJr` A§{V_ {eëcH$ 75740732.98 102929362.88

(+) nr.Ec. E. ImVo 1050756.00 2721315.24

(+) doVZ AZwXmZ ImVo 55607133.74 15053310.14

(+) YZmXoe hmZr 0.00 4962465.00

EHy$U énò 145425428.63 186905782.69






80

SAVITRIBAI PHULE PUNE UNIVERSITY (ERSTWHILE UNIVERSITY OF PUNE) Ganeshkhind, Pune‐411 007. ACCOUNT NO. 1 Schedule forming Part of Balance Sheet as at 31st March, 2015 SCHEDULE‐ J WELFARE & OTHER FUNDS


Savitribai Phule Pune University Students Welfare Fund 500000000.00 50027369.00 550027369.00 0.00 550027369.00 Savitribai Phule Pune University Teaching & Non Teaching Employees Welfare Fund 500000000.00 50027369.00 550027369.00

0.00 550027369.00

Savitribai Phule Pune University Infrastructure Facilities & Research Fund 1000000000.00 100054737.00 1100054737.00

0.00 1100054737.00

Savitribai Phule Pune University Quality Improvement Fund

500000000.00 50027369.00 550027369.00 0.00 550027369.00

Total Rs. 2500000000.00 250136844.00 2750136844.00 0.00 2750136844.00




81


JUoeqIS>, nwUo 7.

ImVo H«$_m§H$. 1 : 31 _mM© 2015 AIoa Vmio~§XmÀ`m n[a{eï>mMm ^mJ (n[a{eï> Oo)

H$ë`mU d BVa {ZYr

{ddaU {eëbH$

01.04.2014 AIoa

Am{YŠ` df© AIoa Cn~oarO dfm©Vrb H$nmV

31.03.2015 AIoa {eëbH$

gm[dÌr~mB© \w$bo nwUo {dÚmnrR> {dÚmWu H$ë`mU {ZYr 500000000.00 50027369.00 550027369.00 0.00 550027369.00 gm[dÌr~mB© \w$bo nwUo {dÚmnrR> AÜ`mnZ d AÜ`mnZoVa H$_©Mmar H$ë`mU {ZYr 500000000.00 50027369.00 550027369.00

0.00 550027369.00

gm[dÌr~mB© \w$bo nwUo {dÚmnrR> nm`m^yV gw{dYm d g§emoYZ {ZYr 1000000000.00 100054737.00 1100054737.00

0.00 1100054737.00

gm[dÌr~mB© \w$bo nwUo {dÚmnrR> XOm© gwYmaUm {ZYr

500000000.00 50027369.00 550027369.00 0.00 550027369.00

EHy$U én`o 2500000000.00 250136844.00 2750136844.00 0.00 2750136844.00






82

Trust Fund XoUJr ImVo


83


JUoeqIS> amoS>, nwUo INDEPENDENT AUDITOR’S REPORT gZ 2014-15 g§{dYm{ZH$ boIm Ahdmb

XoUJr ImVo H«$_m§H$ 2 (`mnwT>o {dídñV {ZYr ImVo)o boIm narjH$m§Mm ñdV§Ì Ahdmb

TO THE MANAGEMENT COUNCIL,

SAVITRIBAI PHULE PUNE UNIVERSITY

(Earlier Known as UNIVERSITY OF PUNE) à{V, ì`dñWmnZ n[afX, gm{dÌr~mB© \w$bo nwUo {dÚmnrR> `m§Zm gmXa... (nyduMo nwUo {dÚmnrR>)


Am{W©H$ [ddaUnÌm§{df`r Ahdmb :

We have audited the accompanying financial statements of ‘Donation Account No 2’ (herein after referred to as Trust Fund Account) of SAVITRIBAI PHULE PUNE UNIVERSITY(Earlier Known as UNIVERSITY OF PUNE) which comprise the Balance Sheet as at March 31, 2015, and the Income and Expenditure Account for the year then ended, and a summary of significant accounting policies.

Amåhr gm{dÌr~mB© \w$bo nwUo {dÚmnrR>mÀ`m XoUJr ImVo H«$_m§H$ 2 (`mnwT>o {dídñV {ZYr ImVo)o À`m

Am{W©H$ {ddaUnÌmMo boIm n[ajU Ho$bo Amho. Ë`mV 31 _mM© 2015 _Yrb Vmio~§XnÌmMm g_mdoe

AgyZ. g§nboë`m dfm©Vrb Am`-ì`` ImË`mÀmm d boIm YmoaUm§Mm g_mdoe Ho$bobm Amho.

Management’s Responsibility for the Financial Statements:

Am{W©H$ {ddaUnÌm§~m~V ì`dñWmnZmMr O~m~Xmar…

Management is responsible for the preparation of these financial statements that give a true and fair view of the financial position, financial performance of the ‘Trust Fund’ in accordance with applicable Accounting Standards. This responsibility includes the design, implementation and maintenance of internal control relevant to the preparation and presentation of the financial statements that give a true and fair view and are free from material misstatement, whether due to fraud or error.

{dídñV {ZYrMo Iao Am{U dmñVd Am{W©H$ {MÌ C o H$aUmar Am{W©H$ {ddaUnÌo V`ma H$aÊ`mg

ì`dñWmnZ O~m~Xma Amho. Vo Am`grEAm`À`m boIm à_mUH$m§Zwgma Amho. `m O~m~XmarV aMZm,

A§_b~OmdUr d A§VJ©V {Z`§ÌU (Am{W©H$ {ddaUnÌo ~ZdUo d gmXa H$aUo) `m§Mm g_mdoe Amho. hr

Am{W©H$ {ddaUnÌo Iao d dmñVd {MÌ {Z_m©U H$aVmV d Vo dñVw{Zð> MwH$m§nmgyZ _wŠV AmhoV.


84

Auditor’s Responsibility:

boIm narjH$m§Mr O~m~Xmar…

Our responsibility is to express an opinion on these financial statements based on our audit. We conducted our audit in accordance with the Standards on Auditing issued by the Institute of Chartered Accountants of India. Those Standards require that we comply with ethical requirements and plan and perform the audit to obtain reasonable assurance about whether the financial statements are free from material misstatement.

An audit involves performing procedures to obtain audit evidence about the amounts and disclosures in the financial statements. The procedures selected depend on the auditor’s judgment, including the assessment of the risks of material misstatement of the financial Statements, whether due to fraud or error. In making those risk assessments, the auditor considers internal control relevant to the Trust Fund’s preparation and fair presentation of the financial statements in order to design audit procedures that are appropriate in the circumstances, but not for the purpose of expressing an opinion on the effectiveness of the entity’s internal control. An audit also includes evaluating the appropriateness of accounting policies used and the reasonableness of the accounting estimates made by management, as well as evaluating the overall presentation of the financial statements. We believe that the audit evidence we have obtained is sufficient and appropriate to provide a basis for our qualified audit opinion.

Am_À`m boIm narjUmÀ`m AYmao Am{W©H$ {ddaUnÌm§da _V ì`ŠV H$aUo ho Am_Mo Iao H$m_ Amho

Amåhr Am`grEAm`À`m _mZH$mZwgma boIm narjU Ho$bo AgyZ, Vr _mZHo$ nyU© H$aVmZm H$mhr Z¡{VH$

JmoîQ>tMr nyV©Vm H$amdr bmJVo. Am{W©H$ {ddaUnÌo dñVw{Zð> MwH$m§nmgyZ _wŠV AmhoV, ho AmídmgZ `mV

{_imbobo AgVo.

boIm narjUmV aH$_m d Am{W©H$ {ddaUnÌmV Omhra Ho$boë`m ~m~tMr VnmgUr Ho$br OmVo. `mV

Hw$R>br nÜXV {ZdS>m`Mr ho boImnmbm§À`m {ZU©`mda Adb§~yZ AgVo. Am{W©H$ {ddaUnÌmVrb

dñVw{ZîR> nU J¡a {dYmZm§Mr O~m~Xmar, _yë`_mnZ `mV AgVo. Aem MwH$m KmoQ>mim qH$dm MwH$s_wio

hmoÊ`mMr eŠ`Vm AgVo. `mV OmoI_rMm A§XmO KoVmZm {dídñV {ZYr V`mar d Ë`mMo Am{W©H$

{ddaUnÌmVrb ñWmZ ~KyZ boImnarjU nÜXV R>adVm `oVo. nU `mV A§VJ©V {Z`§ÌU _hËdmMo AgVo.

bo»mm YmoaU R>adVmZm ^{dî` {Zdm©h {ZYr ImË`mVrb Am{W©H$ {ddaUnÌo `mo½` Agbo nm{hOoV. AWm©V

`mV A§VJ©V {Z`§ÌUmÀ`m à^mdm~m~V _V ì`ŠV H$aVm `oV Zmhr, {dÚmnrR>mÀ`m {heo~ nÜXVr, Ë`m§Mr

ì`dhm`©Vm `mV Vnmgbr OmVo. {edm` EHy$UM Am{W©H$ {ddaUnÌm§Mo gmXarH$aU d gd© H$m_

_yë`_mnZ Ho$bo OmVo. Am_Mm Agm {dídmg Agm Amho H$s, Amåhmbm Oo bo»mm nwamdo XoÊ`mV Ambo Vo

nwaogo d Am_Mo boIm _V ì`ŠV H$aÊ`mgmR>r `mo½` AmhoV, ì`dñWmnZmMo boIm A§XmOhr `mo½` AmhoV.


85

Basis for Qualified Opinion:

à_m{UV/d¡Y{ZH$ _Vm§Mr AmYma VËdo…

1. The University, from the current financial year has changed its policy of charging depreciation on all the assets. However, We draw attention to following points –

1. Mmby Am{W©H$ dfm©nmgyZ {dÚmnrR>mZo gd© _mb_ËVm§da Kgmam AmH$maÊ`mMo YmoaU ~Xbbo Amho VWm{n Amåhr Imbrb ~m~r {ZXe©Zmg AmUV AmhmoV-

• Depreciation on additions to fixed assets for the period 1997‐98 to 2003‐04 has been calculated for full year instead of calculating on pro rata basis. The impact of depreciation has not ascertained.

• 1997-98 Vo 2003-04 `m H$mimV â nS>boë`m pñWa _mb_ËVm§da àmo-aoQ>m VËdmEodOr g§nyU© dfm©À`m H$mbmdYrgmR>r Kgmam H$mT>Ê`mV Ambm. Kgmam JUZmMm n[aUm_ VnmgVm Ambm Zmhr.

• Additions from the year 2004‐05 are taken on the basis of payment dates and not date on which asset is put to use.

• 2004-05 _Üò _mb_ËVm§_Üò Or â nS>br Vr àË`j n¡go AXm Ho$ë`mÀ`m VmaIonmgyZ JUbr Amho

_mb_ËVm dmna gwé Ho$ë`mÀ`m VmaIonmgyZ Zmhr. • Depreciation on assets sold is not calculated till the date of disposal. Depreciation is

taken on net amount i.e. Opening balance plus Additions during the year minus deletions during the year.

• {dH«$s Ho$boë`m _mb_ËVm§da Kgmam AmH$maVmZm Vmo Ë`m§Mr {dëhodmQ> bmdë`mZ§Va AmH$mabm Amho. Kgmam hm {Zìdi qH$_Vrda AmH$mabm Amho. àma§^rMr {eëbH$ d nS>bobr â (A°S>reÝg)`mVyZ dfm©Vrb H$mTy>Z Q>mH$boë`m _mb_ËVm dOm Ho$ë`m AmhoV.

1. It was informed to us that fixed asset verification is in process. Hence, we are unable to comment upon discrepancies, if any, between assets as per Books of Account and physical assets.

1. Amåhmbm Aer _m{hVr XoÊ`mV Ambr H$s, ñWmda _mb_Îmm§À`m VnmgUr Mmby Amho. Ë`m_wio Ë`mV H$mhr H$_VaVm Agë`mg Ë`mda Amåhr ^mî` H$ê$ eH$V Zmhr. ImVonwpñVH$m d àË`j ñWmda _mb_Îmm `mV H$mhr \$aH$ Agob Va Vm ogm§JVm òV Zmhr.

2. The balance shown under ‘Other current assets’ are subject to confirmation. BVa Mmby _mb_Îmm A§VJ©V XmIdbobr {eëbH$ {ZpíMVrÀ`m AYrZ amhÿZ Amho.

Particulars Amount (Rs.) C.R Iyer Donation 10,000/‐ S.B.I Chair 3,35,000/‐S.B.I Chair & Donation 1,67,525/‐

{ddaU aŠH$_ ê$nò

gr. Ama. Aæà XoUJr 10,000/- Eg.~r.Am`. AÜ`mgZ 3,35,000/-Eg.~r.Am`. AÜ`mgZ d XoUJr 1,67,525/-


86

3. It was informed to us that fixed asset verification is in process. Hence, we are unable to

comment upon discrepancies, if any, between assets as per Books of Account and physical assets. Also the effect of impairment loss on fixed assets is not ascertained as prescribed in Accounting Standard 28 "Impairment of Assets” issued by the Institute of Chartered Accountants of India.

3. Amåhmbm Aer _m{hVr XoÊ`mV Ambr H$s, ñWmda _mb_ËVoMr àË`j VnmgUr gwé Amho. Ë`m_wio Ë`mV H$mhr C{Udm AgVrb Va Ë`m g_Oy eH$ë`m Zmhr. _mb_ËVm d ImVonwpñVH$m VgoM àË`j VnmgUr `mV Oa H$mhr \$aH$ Agob Va Vmo gm§Jy eH$V Zmhr. ñWmda _mb_ËVm§À`m ZmXþéñVr_wio VmoQ>m Pmbm Agob Va Vmo Am`grEAm`À`m "ZmXþéñV _mb_ËVm' à_m{UV H$b_ 28 AÝdò gm§JUo Amdí`H$ AgVo nU Vmo VmoQ>m òWo {ZpíMV gm§JVm òV Zmhr.

Qualified Opinion:

à_m{UV/nmÌ _V…

In our opinion and to the best of our information and according to the explanations given to us, except for the possible effects of the matter described in the Basis for Qualified Opinion report, the financial statements give the information required by the Act in the manner so required and give a true and fair view in conformity with the accounting principles generally accepted in India:

Am_À`m _m{hVrà_mUo Amåhmbm {Xbobr _m{hVr Iar AgyZ {Xbobr ñnîQ>rH$aUo `mo½` AmhoV. \$ŠV àË`j Ë`m~m~rdarb g§^mì` n[aUm_ dJiVm nmÌ _V AhdmbmV {h _mhrVr Iar _mZbr Amho. H$m`ÚmZwgma Amdí`H$ Agbobr d Iao Ý`mæ` {MÌ ^maVr` boIm narjU _mZH$mZwgma Cô H$aÊ`mgmR>r H$m`ÚmZwgma Amdí`H$ _m{hVr {Xbr Amho.

(c) in the case of the Balance Sheet, of the state of affairs of the Provident Fund Account as at March 31, 2014;

Vmio~§X nÌH$m_Üò ^{dî` {Zdm©h {ZYr ImË`mMr pñWVr 31 _mM© 2015 AIoa nyU© ñnîQ> hmoVo.

(d) The case of Income and expenditure Account, of the Deficit for the year ended on that date.

Am`-ì`` ImË`mVrb VyQ> df© AIoarg H$m`_ Amho.

Emphasis of Matter:

{d{eîQ> ~m~tda â…

Without qualifying our opinion, attention is invited to following point

Amåhr Am_À`m _Vmì`{V[aŠV Imbrb _wÚo _m§S>V AmhmoV.

1. Even though university is following hybrid accounting system from last many years, it is contrary to Accounting standard (AS) 1 Disclosure of Accounting Policies which requires either “Cash” or “Mercantile” system of accounting.


87

{dÚmnrR> g§{_l {heo~ nÕVr Joë`m H$mhr dfm©nmgyZ Adb§~V Amho. Vo Am`grEAm` _mZH$ EEg 1

ZwgmaÀ`m YmoaUm{damoYr AgyZ Ë`mV _Hª$Q>mBb d amoI `mn¡H$s EH$mM nÕVrZo {heo~ H$aUo Amdí`H$

Amho.


BVa H$m`Xoera d {Z`_mÀ`m Amdí`H$Vm:

v. We have obtained all the information and explanations, which to the best of our knowledge and belief were necessary for the purpose of our audit. Amåhmbm gd© _m{hVr d ñnï>rH$aUo {_imbr AgyZ Vr Am_À`m _m{hVr d {Z`_mZwgma Iar AmhoV.

vi. In our opinion proper books of account as required by law have been kept so far as it appears from our examination of those books. Am_À`m _Vo, H$m`ÚmZwgma Amdí`H$ ImVo nwpñVH$m `mo½` àH$mao R>odë`m AmhoV Ë`mMr VnmgUr Amåhr

Ho$br Amho.

vii. In our opinion the Balance Sheet and the Income and Expenditure Account dealt with by this report comply with the requirements of the Maharashtra Universities Act, 1994. Am_À`m _Vo Ahdmbmer g§~§{YV Vmio~§X nÌH$ d Am`-ì`` ImVo _hmamï>— {dÚmnrR> H$m`Xm 1994

Zwgma Amdí`H$ JaOm nyU© H$arV Amho.

viii. The Balance Sheet and the Income and Expenditure Account dealt with by this report are in agreement with the books of accounts. `m Ahdmbmer g§~§{YV Vmio~§X nÌH$ d Am`-ì`` ImVo nwpñVHo$Zwgma Amho.

For M/S KIRTANE & PANDIT LLPChartered Accountants Firm Registration Number 105215W/W100057 Parag Pansare Partner Membership Number 117309 Pune Date: September 29th 2015.

_o. {H$V©Zo d n§{S>V EbEbnrgZXr boImnmb, Zm|XUr H«$_m§H$ 105215 S>ãë`y/ S>ãë`y 100057 namJ nmZgao ^mJrXma Zm|XUr H«$_m§H$ 117309, nwUo. {X. 29 gßQ>|~a 2015.


88

1. We observed that Security deposit amounting to Rs.9,158/‐ shown under current liabilities is still outstanding from 14/03/2006. Necessary action should be taken for the same.

Am_À`m Ago {ZXe©Zmg Ambo H$s, Mmby Xm{`ËdmV gwajm AZm_V ê$. 9158 BVH$s AgyZ Vr {XZm§H$

14.03.2006 AIoa àb§{~V Amho, Ë`m~m~V Amdí`H$ H¥$Vr H$amdr. CXm. gXa gwajm AZm_V

aH$_oMr R>oHo$XmamZo _mJUr Ho$br Zgë`mZo aŠH$_ Xo {XgVo.

CÎma : 2015-16 `m Am{W©H$ dfm©V boIm nwñVH$mV `mo½` Ë`m Zm|Xr H$aÊ`mV òV AmhoV.

2. It is observed that TDS Receivable amounting to Rs.20,17,585/‐ due to non assessment,

the receivable is still pending. Necessary steps should be taken to receive this amount from Income tax Department. Year wise breakup of TDS Receivable is as under:

Ago {ZXe©Zmg Ambo H$s, Q>rS>rEg òUo aŠH$_ ê$. 20,17,585 Mm AmT>mdm Z KoÊ`mV Amë`mZo òUo

aŠH$_ ~mH$s Amho. hr aŠH$_ n«márH$a ImË`mH$Sy>Z {_idÊ`mgmR>r à`ËZ H$am`bm hdoV. Q>rS>rEg òUo

`mXr Imbrbà_mUo Amho.

Sr. No. Accounting Year Amount A. H«$. ImVo df© aŠH$_ 1 Opening Balance 3,58,251/‐ 1 àma§^rMr {eëbH$ 3,58,251 2 2005‐06 2,468/‐ 2 2005-2006 2,468 3 2006‐07 7,532/‐ 3 2006-2007 7,5324 2007‐08 2,13,034/‐ 4 2007-2008 2,13,034 5 2008‐09 13,69,633/‐ 5 2008-2009 13,69,6336 2013‐14 66.667/‐ 6 2013-2014 66,667

CÎma : Zm|X KoÊ`mV oV Amho. gXa aŠH$_ òÊ`mH$arVmm Am`H$a {d^mJ `m§MoH$S>o nmR>nwamdm H$aÊ`mV

oV Amho.

3. Journal

3. OZ©ëg ({Z`VH$m{bHo$) As per consistent policy followed by Trust Department, entire amount of expenditure incurred on journals are treated as revenue expenditure. Due to non availability of stock records for audit we are unable to ascertain any discrepancies between physical and logical stock and also any provision, if any, required to be made on account of shortage.

{dídñV {d^mJmÀ`m gmVË`nyU© YmoaUmZwgma {Z`VH$m{bH$m§Mm IM© hm _hgwbr IM© åhUyZ g_OÊ`mV

`mdm. gmR>m Zm|XrÀ`m A^mdr àË`j VnmgUr d gmR>m `mXr `mV H$mhr V\$mdV g_Oy eH$br Zmhr

qH$~hþZm Ë`m~m~VMr VaVyX H$iV Zmhr. Oa Vgo H$mhr Agob Va ImË`mV em°Q>}O XmIdmdo.


89

We suggest that from the point of internal control of remaining journals, though such expenditure, stock records needs to be maintained. If at the end of year end, if any journals remain, then to that extent the closing stock entry be passed in the books of accounts with the amount of cost of journal.

Cd©[aV {Z`VH$m{bH$m§À`m A§VJ©V {Z`§ÌUm~m~V Ago gwMdmdogo dmQ>Vo H$s, Oa _hgwbr IM© hm gmR>m

Zm|XrV XmIdm`bm nm{hOo. Oa df© AIoarg H$mhr {Z`VH$m{bHo$ am{hbr AgVrb Va ImVo nwpñVHo$V

eodQ>Mr gmR>m Zm|X H$am`bm nm{hOo d Ë`mV {Z`VH$m{bH$m§Mm g_mdoe AmOVmJm`V hdm.

CÎma : VËdkmZ {d^mJmÀ`m à_wIm§Zr Oo CËVa {Xbo Amho, Ë`mZwgma {d^mJ d {Z`VH$m{bH$m§Mo à_wI ho

boIm narjH$m§Mo Am^mar AmhoV H$maU Ë`m§Zr _hËdmMo _wÔo bjmV AmUyZ {Xbo AmhoV. AmVmn ªV gmR>m

d {ZJm Zm|XdhrV A§{V_ {eëbH$ (ŠbmoqOJ ~°bÝg) XmIdÊ`mMm à`ËZ Pmbm ZìhVm. VWm{n `m

~m~r Am_À`m {ZXe©Zmg AmUë`mZo Ë`m gyMZm§Mo nmbZ H$aÊ`mMr H$miOr KoÊ`mV oB©b.

4. Stock registers of Fixed Asset i.e. Books were not available for Audit. 4. gmR>m-{ZJm Zom§Xdhr åhUOo ImVonwpñVH$m boIm narjUmgmR>r CnbãY Ho$br Zmhr.

CÎma : _m. g§{dYm{ZH$ boImnmbm§Zm AÜ`mgZm_Yrb nwñVH$m§À`m Zm|Xr XmI{dÊ`mV Ambobr Amho VgoM AÜ`mgZ à_wIm§Zm `m~m~V gyMZmm H$aÊ`mV Amboë`m AmhoV.


90

SAVITRIBAI PHULE PUNE UNIVERSITY (ERSTWHILE UNIVERSITY OF PUNE) GANESHKHIND, PUNE‐411 007 DONATION ACCOUNT NO. 2 BALANCE SHEET AS ON 31ST MARCH, 2015

LIABILITIES 2014‐2015 2013‐2014 UNIVERSITY ENDOWNMENT FUND

Balance as per last Balance Sheet 422038680.85

Add: 1) Additions during the year

7179069.83 2) Royalty

28500.00 3) Life Membership

22347.47 4) Surpuls

26346277.75 455614875.90 422038680.85 RESERVES & SURPLUS Income & Expenditure Account

Balance as per last Balance Sheet

0.00 Add: Additions for the Year

26346277.75

26346277.75 Less:‐ Transfered to Endowment Fund

26346277.75 0.00 0.00

CURRENT LIABILITIES & PROVISIONS a. Administrative Charges payable

3811763.58 b. Amount payable to A/C No.1

2668312.00 c. Security Deposit

9158.00 6489233.58 7047759.26

TOTAL 462104109.48 429086440.11




91

gm{dÌr~mB© \w$bo nwUo {dÚmnrR> (nyduMo nwUo {dÚmnrR>),

JUoeqIS>, nwUo 7.

XoUJr ImVo H«$_m§H$. 2 : {X. 31 _mM© 2015 AIoa Vmio~§X

Xm{`Ëdo 2014-2015 2013-2014 {dÚmnrR> XoUJr {ZYr

_mJrc Vmio~§XmZwgma {eëcH$ 422038680.85

(+) (1) Mmcy dfm©Vrc dmT>

7179069.83 (+)(2) ñdm{_Ëd YZ ewëH$

28500.00 (+) (3) AmOrdZ gXñ`Ëd

22347.47 (+) (4) A{YŠ`

26346277.75 455614875.90 422038680.85 amIrd {ZYr d A{YŠ`

Am`-ì`` ImVo

0.00 (+) dfm©Vrb dmT>

26346277.75

26346277.75 (-) XmZ {ZYrV dJ©

26346277.75 0.00 0.00 Mmcy Xm{`Ëdo d VaVwXr

A) àemgH$s` ewëH$ Xo`

3811763.58 ~) ImVo H«$. 1 cm aŠH$_ Xo

2668312.00 H$) gwajm AZm_V

9158.00 6489233.58 7047759.26

EHy$U én o 462104109.48 429086440.11






92

SAVITRIBAI PHULE PUNE UNIVERSITY (ERSTWHILE UNIVERSITY OF PUNE) GANESHKHIND, PUNE‐ 411 007 DONATION ACCOUNT NO. 2 BALANCE SHEET AS ON 31ST MARCH, 2015

ASSETS 2014‐2015 2013‐2014 FIXED ASSETS Gross Block

16145923.96 Less:Depreciation

12030181.00 4115742.96 14119986.96 (Annexure 'A') INVESTMENTS Balance as per last Balance Sheet

410043125.00 Add:Additions During the year

307800000.00

717843125.00 Less : Realised during the year

263717001.00 454126124.00 410043125.00 CURRENT ASSETS, LOANS & ADVANCES Balance in current Account with : Bank Of Maharashtra

1207830.80 Janata Sahakari Bank

46290.48 Other Current Assets

2608121.24 3862242.52 4923328.15 (Annexure 'C')

TOTAL 462104109.48 429086440.11




93


JUoeqIS>, nwUo 7.

XoUJr ImVo H«$_m§H$. 2 : {X. 31 _mM© 2015 AIoa Vmio~§X

_mb_Îmm 2014-2015 2013-2014 {ñWa _mc_Îmm

EHy$U aŠH$_

16145923.96 (-) Kgmam (n[a{eï> A)

12030181.00 4115742.96 14119986.96 Jw§VdUyH$

_mJrc Vmio~§XmZwgma {eëcH$

410043125.00 (+) Mmcy dfm©Vrc A{YŠ`

307800000.00

717843125.00 (-) amoIrH$aU

263717001.00 454126124.00 410043125.00 Mmcy Xm{`Ëdo d H$O} Am{U AJ«r_o

Mmcy ImË`mdarb ì`mO :

~±H$ Am°\$ _hmamï>—

1207830.80 OZVm ghH$mar ~±H$

46290.48 BVa Mmcy _mc_Îmm (n[a{eï> H$)

2608121.24 3862242.52 4923328.15

EHy$U én`o 462104109.48 429086440.11






94

SAVITRIBAI PHULE PUNE UNIVERSITY (ERSTWHILE UNIVERSITY OF PUNE)

GANESHKHIND, PUNE‐ 411 007

DONATION ACCOUNT NO. 2

INCOME & EXPENDITURE ACCOUNT FOR THE YEAR ENDED ON 31 ST MARCH, 2015

INCOME 2014‐2015 2013‐2014

By Interest & Dividend 38181785.60 36919334.68

By Subscription / Sale Grant for Journals

Indian Philosphical Quarterly 18481.00

Paramasha 7919.00 26400.00 38613.00

By Mice.Receipts 0.00 5000.00

By Surplus on Maturity / Sale of Investments 9617507.51 4188283.08

TOTAL 47825693.11 41151230.76


M/s. Kirtane & Pandit



95


JUoeqIS>, nwUo 7.

XoUJr ImVo H«$_m§H$. 2 : Am`-ì`` ImVo, {X. 31 _mM© 2015 AIoa

O_m (Am`) 2014-2015 2013-2014

ì`mO d bm^m§e 38181785.60 36919334.68

dJ©Ur/ {Z`VH$m{bHo$ {dH«$s

B§{S>`Z {\$bm°gm°{\$H$b ¹$mQ>©abr ({V_mhr) 18481.00

nam_e© 7919.00 26400.00 38613.00

E_Am`grB O_m 0.00 5000.00

Jw§VdUyH$ amoIrH$aU d {dH«$sVyZ A{YŠ` 9617507.51 4188283.08

EHy$U én`o 47825693.11 41151230.76






96

SAVITRIBAI PHULE PUNE UNIVERSITY (ERSTWHILE UNIVERSITY OF PUNE) GANESHKHIND, PUNE‐411 007

DONATION ACCOUNT NO. 2

INCOME & EXPENDITURE ACCOUNT FOR THE YEAR ENDED ON 31 ST MARCH,2015

EXPENDITURE 2014‐2015 2013‐2014

To Prizes, Scholarships, Medals Awarded 1678336.00 1395684.00 To Expenditure on Lecture Series 142966.00 195005.00 To Administrative Charges 3818178.56 3691933.46 To Expenditure On Chairs 3641117.00 4365372.00 To Expenditure On Journals

Indian Philosophical Quarterly

50621.00

Paramarsha

54293.00 104914.00 174434.00

To MISC Expenses

32242.80 169497.89

To Repairs & Maintance

31480.00 18500.00

To Depreciation

12030181.00 0.00

To Excess of Income over Expenditure

26346277.75 31140804.41

TOTAL 47825693.11 41151230.76




97


JUoeqIS>, nwUo 7.

XoUJr ImVo H«$_m§H$. 2 : Am`-ì`` ImVo, {X. 31 _mM© 2015 AIoa

Zmdo (ì``) 2014-2015 2013-2014

nm[aVmo{fHo$, {eî`d¥Î`m, nXHo$

1678336.00 1395684.00 ì`m»`mZ_mbm§da IM©

142966.00 195005.00 àemgH$s` ewëH$

3818178.56 3691933.46 AÜ`mgZmda IM©

3641117.00 4365372.00 {Z`VH$m{bH$m§Mm IM©

B§{S>`Z {\$bm°gm°{\$H$b ¹$mQ>©br ({V_mhr) 50621.00

nam_e© 54293.00 104914.00 174434.00

E_Am`Eggr IM© 32242.80 169497.89

IM© d {ZJm 31480.00 18500.00

Kgmam 12030181.00 0.00

CËnÝZmnojm OmXm IM© 26346277.75 31140804.41

EHy$U én o 47825693.11 41151230.76






98

SAVITRIBAI PHULE PUNE UNIVERSITY (ERSTWHILE UNIVERSITY OF PUNE) GANESHKHIND, PUNE ‐ 411 007 DONATION ACCOUNT NO. 2 RECEIPTS & PAYMENTS ACCOUNT FOR THE YEAR ENDED ON 31ST MARCH, 2015

RECEIPTS 2014‐2015 2013‐2014 To Balance in current Account with Bank of Maharashtra 2296269.95 Janata Sahakari Bank Ltd. 18336.96 2314606.91 892059.11

To Interest & Dividend 38181785.60 36919334.68

To Donations

7179069.83 830648.79

To Tranfered from University Capital Fund

0.00 1553943.80

To Administrative Charges

1043.00 1862.50

To Other Advance

467300.00 485950.00 To Subscription/Sale / Grants for Journals Indian Philosphical Quarterly 18481.00 Paramarsha 7919.00 26400.00 38613.00 To Life Membership Indian Philosphical Quarterly 28500.00 Paramarsha 0.00 28500.00 10500.00

To Royalty

22347.47 72652.83

To Amount Payable to A/C No.1

2668312.00 3344534.00

To Administrative Charges Payable to A/C No.1

3811763.58 3692718.26

To TDS Payable

26505.00 3344.00

To Mice.Recepits

0.00 5000.00

To Amount Receivable from A/C No.1

0.00 57860.00

To Surpuls on Maturity / Sale of Investments

9617507.51 4188283.08

TOTAL 64345140.90 52097304.05




99


JUoeqIS>, nwUo 7.

XoUJr ImVo H«$_m§H$. 2 : O_m-Zmdo ImVo, {X. 31 _mM© 2015 AIoa

O_m 2014-15 2013-14

~±H$ Am°\$ _hmamï>— {ebH$snmoQ>r> 2296269.95 OZVm ghH$mar ~±H$ {b. 18336.96 2314606.91 892059.11

ì`mO d bm^m§e 38181785.60 36919334.68 XoUJr 7179069.83 830648.79 {dÚmnrR> ^m§S>db {ZYrVyZ dJ© 0.00 1553943.80 àemgH$s` ewëH$ 1043.00 1862.50 BVa AJ«r_o 467300.00 485950.00 dJ©Ur/{dH«$s/{Z`VH$m{bH$m§darb AZwXmZo B§{S>`Z {\$bm°gm°{\$H$b ¹$mQ>©abr ({V_mhr) 18481.00 nam_e© 7919.00 26400.00 38613.00

AmOrdZ g^mgXËd B§{S>`Z {\$bm°gm°{\$H$b ¹$mQ>©abr ({V_mhr) 28500.00 nam_e© 0.00 28500.00 10500.00 ñdm{_ËdYZ 22347.47 72652.83 ImVo H«§$. 1 bm Xo` 2668312.00 3344534.00 àemgH$s` ewëH$ ImVo H«§$. 1 bm Xo` 3811763.58 3692718.26 Q>rS>rEg Xo` 26505.00 3344.00 E_.Am.gr.B. O_m 0.00 5000.00 ImVo H«§$. 1 H$Sy>Z oUo 0.00 57860.00 Jw§VdUyH$ amoIrH$aU d Jw§VdUyH$ {dH«$sVyZ A{YŠ` 9617507.51 4188283.08

EHy$U én`o 64345140.90 52097304.05

grE S>m°. ìhr. Ho$ JmaJmoQo{dÎm d boIm A{YH$mar





100

SAVITRIBAI PHULE PUNE UNIVERSITY (ERSTWHILE UNIVERSITY OF PUNE) GANESHKHIND, PUNE ‐ 411 007 DONATION ACCOUNT NO. 2 RECEIPTS & PAYMENTS ACCOUNT FOR THE YEAR ENDED ON 31ST MARCH, 2015

PAYMENTS 2014‐2015 2013‐2014 By Prizes, Scholarships & Medals Awarded 1678336.00 1395684.00

By Investments

307800000.00

By Less :Realised

263717001.00 44082999.00 32491500.00 By Expenditure On Lecture Series 142966.00 195005.00 By Other Advance 466700.00 486550.00

By Administrative Charges

3819221.56 3693795.96

By Expenditure on Chairs

361117.0 4365372.00

By Administrative Charges Payable

3692718.26 1776338.49 By Expenditure on Journals Indian Philosophical Quarterly 54293.00 Paramarsha 50621.00 104914.00 174434.00

By Tranfered to University Endownment Fund

0.00 1553943.80

By Fixed Assets

2025937.00 250316.00

By Less : Adjustment

12030181.00 ‐10004244.00

By Amounts Payable to A/C No. 1

3344534.00 3136663.00

By MICE Expenses

32242.80 169497.89

By Depreciation

12030181.00

By TDS Payble

27854.00 8430.00

By Repairs & Maintance

31480.00 18500.00

By TDS Receivable

0.00 66667.00 By Balance in Current Account with Bank of Maharashtra 1207830.80 Janata Sahakari Bank Ltd. 46290.48 1254121.28 2314606.91

TOTAL 64345140.90 52097304.05




101


JUoeqIS>, nwUo 7.

XoUJr ImVo H«$_m§H$. 2 : O_m-Zmdo ImVo, {X. 31 _mM© 2015 AIoa

Zmdo 2014-15 2013-14

nm[aVmo{fHo$, {eî`d¥Î`m, nXHo$ àXmZ 1678336.00 1395684.00 Jw§VdUyH$ 307800000.00 (-) O_m 263717001.00 44082999.00 32491500.00 ì`m»`mZ_mbm d IM© 142966.00 195005.00 BVa AJ«r_o 466700.00 486550.00 àemgH$s` IM© 3819221.56 3693795.96 AÜ`mgZo IM© 361117.00 4365372.00 àemgH$s` IM© (Xo`) 3692718.26 1776338.49 {Z`VH$m{bH$m§da IM© B§{S>`Z {\$bm°gm°{\$H$b ¹$mQ>©agr ({V_mhr) 54293.00 nam_e© 50621.00 104914.00 174434.00 {dÚmnrR> XmZ{ZYrV dJ© 0.00 1553943.80 pñWa _mb_Îmm 2025937.00 250316.00 (-) g_m`moOZ 12030181.00 -10004244.00 ImVo H«§$. 1 bm Xo` 3344534.00 3136663.00 BVa {H$aH$moi IM© 32242.80 169497.89 Kgmam 12030181.00 Q>rS>rEg Xo` 27854.00 8430.00 {ZJm d Xwê$ñVr 31480.00 18500.00 Q>rS>rEg òUo 0.00 66667.00 ~±H$ Am°\$ _hmamï>—m_Üò {eëbH$ Mmby ImË`mV {eëbH$ 1207830.80 OZVm ghH$mar ~±H$ {b. 46290.48 1254121.28 2314606.91

EHy$U énò 64345140.90 52097304.05






102

SAVITRIBAI PHULE PUNE UNIVERSITY (ERSTWHILE UNIVERSITY OF PUNE) GANESHKHIND, PUNE ‐ 411 007 DONATION ACCOUNT NO. 2 Annexure “A” of Fixed Assets

Particulars Balance Additions Deletions Balance as Depreciation Balance Balance as on during the during the on as on as on 01.04.2014 Year Year 31.03.2015 31.03.2014 31.03.2015

1. BUILDINGS

a. Site Preparatiom Building 281841.42 0.00 0.00 281841.42 239538.00 281841.42 42303.42

b. Khosala Research & Development 940926.32 0.00 0.00 940926.32 799699.00 940926.32 141227.32

Centre Building

c. Garware Reseasch Centre Building 933146.21 0.00 0.00 933146.21 793085.00 933146.21 140061.21

d. Post Graduate Student Hostel 325321.64 0.00 0.00 325321.64 276492.00 325321.64 48829.64

e. Dr.Nanasaheb Parulekar Paryavaran 4068300.27 0.00 0.00 4068300.27 3457671.00 4068300.27 610629.27

Bhavan

2. ELECTRICAL SUBSTATION 74853.27 0.00 0.00 74853.27 70838.00 74853.27 4015.27

3. APPARTUS & EQUIPMENTS 3877905.09 1605638.00 0.00 5483543.09 3211097.00 3877905.09 2272446.09

4. OTHER ASSETS

a. Water Coolers 310482.87 0.00 0.00 310482.87 293826.00 310482.87 16656.87

b. Furniture 744400.72 0.00 0.00 744400.72 433285.00 744400.72 311115.72

c. Statue 26363.00 0.00 0.00 26363.00 22407.00 26363.00 3956.00

d. Development & Testing Batch 30000.00 0.00 0.00 30000.00 28390.00 30000.00 1610.00

e. Xerox Machine (Pt.Bhimsen Joshi Chair) 64362.00 0.00 0.00 64362.00 60969.00 64362.00 3393.00

f. Mobile Phone( Pt.Bhimsen Joshi Chair) 20300.00 0.00 0.00 20300.00 16197.00 20300.00 4103.00

g. Electrification 548699.00 346596.00 0.00 895295.00 485574.00 548699.00 409721.00

5. Books & CD RAM 1873085.15 73703.00 0.00 1946788.15 1841113.00 1873085.15 105675.15

TOTAL 14119986.96 2025937.00 0.00 16145923.96 12030181.00 14119986.96 4115742.96


103

gm{dÌr~mB© \w$bo nwUo {dÚmnrR> (nyduMo nwUo {dÚmnrR>), JUoeqIS>, nwUo 7.

XoUJr ImVo H«$_m§H$. 2 : n[a{eï> "A' _mc_Îmm

{ddaU AIoaMr {eëcH$ 1.04.2014

Mmcy dfm©Vrc dmT>

Mmcy dfm©Vrc

KQ>

AIoa {eëcH$ 31.03.15

Kgmam 31.03.14 AIoa {eëcH$

31.03.15 AIoa {eëcH$

1. B_maVr A) gmB©S> {ànaoeZ {~ëS>tJ 281841.42 0.00 0.00 281841.42 239538.00 281841.42 42303.42 ~) Imogcm g§emoYZ d {dH$mg H|$Ð B_maV 940926.32 0.00 0.00 940926.32 799699.00 940926.32 141227.32 H$) Jadmao g§emoYZ H|$Ð B_maV 933146.21 0.00 0.00 933146.21 793085.00 933146.21 140061.21 S>) nXì`wÎma {dÚmWu dgVrJ¥h 325321.64 0.00 0.00 325321.64 276492.00 325321.64 48829.64 B) ZmZmgmho~ néioH$a n`m©daU ^dZ 4068300.27 0.00 0.00 4068300.27 3457671.00 4068300.27 610629.27 2. {dÚwV CnH|$Ð 74853.27 0.00 0.00 74853.27 70838.00 74853.27 4015.27 3. CnH$aUo d gmYZo 3877905.09 1605638.00 0.00 5483543.09 3211097.00 3877905.09 2272446.09 4. BVa _mc_Îmm A) OcerVrH$aU 310482.87 0.00 0.00 310482.87 293826.00 310482.87 16656.87 ~) \${Z©Ma 744400.72 0.00 0.00 744400.72 433285.00 744400.72 311115.72 H$) nwVio 26363.00 0.00 0.00 26363.00 22407.00 26363.00 3956.00 S>) {dH$mg d MmMUr emIm 30000.00 0.00 0.00 30000.00 28390.00 30000.00 1610.00 B) Poam°Šg _erZ (n§. ^r_goZ Omoer AÜ`.) 64362.00 0.00 0.00 64362.00 60969.00 64362.00 3393.00 \$) _mo~mB©c \$mooZ (n§. ^r_goZ Omoer AÜ`m.) 20300.00 0.00 0.00 20300.00 16197.00 20300.00 4103.00 J) {dÚwVrH$aU 548699.00 346596.00 0.00 895295.00 485574.00 548699.00 409721.00 5. nwñVHo$ d gr.Sr. a°_ 1873085.15 73703.00 0.00 1946788.15 1841113.00 1873085.15 105675.15

EHy$U én`o 14119986.96 2025937.00 0.00 16145923.96 12030181.00 14119986.96 4115742.96






104

SAVITRIBAI PHULE PUNE UNIVERSITY (ERSTWHILE UNIVERSITY OF PUNE) GANESHKHIND, PUNE‐411 007 DONATION ACCOUNT NO. 2 Annexure "B" of Investments

Particulars For the year For the year ended on ended on 31.03.2015 31.03.2014

1. LONG TERM DEPOSITS 1. Shares, Debentures & Bonds a. Acc. Ltd. 4250.00 21251.00 (Quoted) 8257 Shares (Ordinary) of Rs.10/‐ each including bonus Shares b. Torrent Power Ltd. 21874.00 21874.00 14437 Shares of Rs. 10/‐ each Including bonus Shares c. RBI Bonds ( Face Value) 25000000.00 25000000.00 2.Term Deposits with Banks 429100000.00 385000000.00

TOTAL 454126124.00 410043125.00

Annexure "C" of Other Current Assets

Particulars

For the year

For the year

Ended on Ended on 31.03.2015 31.03.2014

1. S.B.I Chair 335000.00 335000.00 2. S.B.I Chair & Donation 167525.44 167525.44 3. C.R.Iyer Donation 10000.00 10000.00 4. Advances 3000.00 3600.00 5. Other Deposits a. M.S.E.B. Deposit 33520.00 33520.00 b. S.B.I Chairs Deposits 12590.00 12590.00 c. Telephone Deposits 28900.80 28900.80 6. TDS Receivable 2017585.00 2017585.00

TOTAL 2608121.24 2608721.24

CA (Dr.) V. K. Gargote Dr. N. M. Kadu Dr. W. N. Gade Finance & Accounts Officer Registrar Vice-Chancellor



105


JUoeqIS>, nwUo 7.

XoUJr ImVo H«$_m§H$. 2 : n[a{eï> "~' Jw§VdUyH

{ddaU 31.03.2015 AIoa 31.03.2014 AIoa

{XK© _wXV R>odr

^mJ, amoIo, ~§YnÌo

A) Egrgr {b. 4250.00 21251.00

(H$moQ>oS>) 8257 eoAg© (gm_mÝ`) ê$. 10 àËòH$s ~moZg eoAg©hr

~) Q>m°aoÝQ> nm°da {b. 21874.00 21874.00

14437 eoAg© ê$. 10 àËòH$s ~moZg eoAg©hr

H$) Ama.~r.Am`. ~§YnÌo (Xe©Zr _yë`) 25000000.00 25000000.00

2. _wXV R>odr (~±H$m_Yrb) 429100000.00 385000000.00

EHy$U én o 454126124.00 410043125.00

XoUJr ImVo H«$_m§H$. 2 : n[a{eï> "H$' BVa Mmcy Xm{`Ëdo

{ddaU 31.03.2015 AIoa 31.03.2014 AIoa

1. Eg.~r.Am`. AÜ`mgZ 335000.00 335000.00

2. Eg.~r.Am`. AÜ`mgZ d XoUJr 167525.44 167525.44

3. gr.Ama. Aæà XoUJr 10000.00 10000.00

4. A°S>ìhm°Ýg 3000.00 3600.00

5. BVa R>odr

A) E_.Eg.B.~r. AZm_V 33520.00 33520.00

~) Eg.~r.Am`. AÜ`mgZ 12590.00 12590.00

H$) XyaÜdZr AZm_V 28900.80 28900.80

6. Q>r.S>r.Eg. òUo 2017585.00 2017585.00

EHy$U ê$n o 2608121.24 2608721.24






107

gm{dÌr~mB© \w$bo nwUo {dÚmnrR>

nyduMo nwUo {dÚmnrR>

JUoeqIS> amoS>, nwUo

INDEPENDENT AUDITOR’S REPORT

gZ 2014-15 g§{dYm{ZH$ boIm Ahdmb


boIm narjH$m§Mm ñdV§Ì Ahdmb

TO THE MANAGEMENT COUNCIL, SAVITRIBAI PHULE PUNE UNIVERSITY (Earlier Known as UNIVERSITY OF PUNE) à{V, ì`dñWmnZ n[afX, gm{dÌr~mB© \w$bo nwUo {dÚmnrR> `m§Zm gmXa... (nyduMo nwUo {dÚmnrR>)



We have audited the accompanying financial statements of ‘Provident Fund Account’ of SAVITRIBAI PHULE PUNE UNIVERSIT (Earlier Known as UNIVERSITY OF PUNE) which comprise the Balance Sheet as at March 31, 2015, and the Income and Expenditure Account for the year then ended, and a summary of significant accounting policies.

Amåhr gm{dÌr~mB© \w$bo nwUo {dÚmnrR>mÀ`m ^{dî` {Zdm©h {ZYr ImË`mÀ`m Am{W©H$ {ddaUnÌmMo boIm n[ajU

Ho$bo Amho. Ë`mV 31 _mM© 2015 _Yrb Vmio~§X nÌmMm g_mdoe AgyZ g§nboë`m dfm©Vrb Am`-ì``

ImË`mÀ`m d boIm YmoaUm§Mm g_mdoe Ho$bobm Amho.

Management’s Responsibility for the Financial Statements

Am{W©H$ {ddaUnÌm§~m~V ì`dñWmnZmMr O~m~Xmar

Management is responsible for the preparation of these financial statements that give a true and fair view of the financial position, financial performance of the ‘Provident Fund Account’ in accordance with applicable Accounting Standards. This responsibility includes the design, implementation and maintenance of internal control relevant to the preparation and presentation of the financial statements that give a true and fair view and are free from material misstatement, whether due to fraud or error.

^{dî` {Zdm©h {ZYr ImË`mMo Iao Am{U dmñVd Am{W©H$ {MÌ C^o H$aUmar Am{W©H$ {ddaUnÌo V`ma H$aÊ`mg

ì`dñWmnZ O~m~Xma Amho. Vo Am`grEAm`À`m boIm à_mUH$m§Zwgma Amho. `m O~m~XmarV aMZm, A§_b~OmdUr

d A§VJ©V {Z §ÌU (Am{W©H$ {ddaUnÌo ~ZdUo d gmXa H$aUo) `m§Mm g_mdoe Amho. hr Am{W©H$ {ddaUnÌo Iao d

dmñVd {MÌ {Z_m©U H$aVmV d Vo dñVw{Zð> MwH$m§ngyZ _wŠV AmhoV.


108


boIm n[ajH$m§Mr O~m~Xmar…

Our responsibility is to express an opinion on these financial statements based on our audit. We conducted our audit in accordance with the Standards on Auditing issued by the Institute of Chartered Accountants of India. Those Standards require that we comply with ethical requirements and plan and perform the audit to obtain reasonable assurance about whether the financial statements are free from material misstatement. An audit involves performing procedures to obtain audit evidence about the amounts and disclosures in the financial statements. The procedures selected depend on the auditor’s judgment, including the assessment of the risks of material misstatement of the financial statements, whether due to fraud or error. In making those risk assessments, the auditor considers internal control relevant to the Provident Fund Account’s preparation and fair presentation of the financial statements in order to design audit procedures that are appropriate in the circumstances, but not for the purpose of expressing an opinion on the effectiveness of the entity’s internal control. An audit also includes evaluating the appropriateness of accounting policies used and the reasonableness of the accounting estimates made by management, as well as evaluating the overall presentation of the financial statements. We believe that the audit evidence we have obtained is sufficient and appropriate to provide a basis for our qualified audit opinion.

Am_À`m boIm narjUmÀ`m AYmao Am{W©H$ {ddaUnÌm§da _V ì`ŠV H$aUo ho Am_Mo Iao H$m_ Amho. Amåhr Am`grEAm`À`m _mZH$mZwgma boIm narjU Ho$bo AgyZ, Vr _mZHo$ nyU© H$aVmZm H$mhr Z¡{VH$ JmoîQ>tMr nyV©Vm H$amdr bmJVo. Am{W©H$ {ddaUnÌo dñVw{Zð> MwH$m§nmgyZ _wŠV AmhoV, ho AmídmgZ `mV {_imbobo AgVo.

boIm narjUmV aH$_m d Am{W©H$ {ddaUnÌmV Omhra Ho$boë`m ~m~tMr VnmgUr Ho$br OmVo. `mV Hw$R>br nÜXV {ZdS>m`Mr ho boImnmbm§À`m {ZU©`mda Adb§~yZ AgVo. Am{W©H$ {ddaUnÌmVrb dñVw{ZîR> nU J¡a {dYmZm§Mr O~m~Xmar, _yë`_mnZ `mV AgVo. Aem MwH$m KmoQ>mim qH$dm MwH$s_wio hmoÊ`mMr eŠ`Vm AgVo `mV OmoI_rMm A§XmO KoVmZm {dídñV {ZYr V`mar d Ë`mMo Am{W©H$ {ddaUnÌmVrb ñWmZ ~KyZ boImnarjU nÜXV R>adVm `oVo nU `mV A§VJ©V {Z §ÌU _hËdmMo AgVo. bo»mm YmoaU R>adVmZm ^{dî` {Zdm©h {ZYr ImË`mVrb Am{W©H$ {ddaUnÌo `mo½` Agbr nm{hOoV, AWm©V `mV A§VJ©V {Z`§ÌUmÀ`m à^mdm~m~V _V ì`ŠV H$aVm `oV Zmhr. {dÚmnrR>mÀ`m {heo~ nÜXVr, Ë`m§Mr ì`dhm`©Vm `mV Vnmgbr OmVo. {edm` EHy$UM Am{W©H$ {ddaUnÌm§Mo gmXarH$aU d gd© H$m_ _yë`_mnZ Ho$bo OmVo. Am_Mm Agm {dídmg Amho H$s, Amåhmbm Oo boIm nwamdo XoÊ`mV Ambo Vo nwaogo d Am_Mo Oo bo»mm _V ì`ŠV H$aÊ`mgmR>r `mo½` AmhoV, ì`dñWmnZmMo boIm A§XmOhr `mo½` AmhoV. Basis for Qualified Opinion:

à_m{UV _V Zm|XUrMm A{YH$ma…

1. The balance shown under GPF Final Payment A/C and GPF Loan A/c are not reconciled

and the same are subject to Confirmations.

1. gd©gmYmaU ^{dî` {Zdm©h {ZYr (Or.nr.E\$) d gd©gmYmaU ^{dî` {Zdm©h {ZYr H$O© ImVo `m§À`mV

_oi Zmhr, Vo {ZpíMVrÀ`m AYrZ AmhoV.

2. Amount Receivable from Administrative Office of Higher Education (A.O.H.E) is

outstanding since 31/03/2006 and the same is subject to Confirmation.


109

2. Cƒ {ejU (E.Amo.EM.B.) àemgZ H$m`©H«$_mV òUo aŠH$_ {X. 31.03.2006 nmgyZ àb§{~V AgyZ

Vr {ZpíMVrÀ`m {dMmamYrZ Amho.

Qualified Opinion

à_m{UV/nmÌ _V

In our opinion and to the best of our information and according to the explanations given to us, except for the possible effects of the matter described in the Basis for Qualified Opinion report, the financial statements give the information required by the Act in the manner so required and give a true and fair view in conformity with the accounting principles generally accepted in India:

Am_À`m _m{hVrà_mUo Amåhmbm {Xbobr _m{hVr Iar AgyZ {Xbobr ñnîQ>rH$aUo `mo½` AmhoV. \$ŠV àË`j

Ë`m~m~rdarb g§^mì` n[aUm_ dJiVm nmÌ _V AhdmbmV _m{hVr Iar _mZbr Amho. H$m`ÚmZwgma Amdí`H$

Agbobr d Iao Ý`mæ` {MÌ ^maVr` boIm narjU _mZH$mZwgma Cô H$aÊ`mgmR>r H$m`ÚmZwgma Amdí`H$ _m{hVr

{Xbr Amho.

(e) in the case of the Balance Sheet, of the state of affairs of the Provident Fund Account as at March 31, 2014;

Vmio~§X nÌH$m_Ü o ^{dî` {Zdm©h {ZYr ImË`mMr pñWVr 31 _mM© 2015 AIoa nyU© ñnîQ> hmoVo.

(f) The case of Income and expenditure Account, of the Deficit for the year ended on that date.

Am`-ì`` ImË`mVrb VyQ> df© AIoarg H$m`_ Amho.

Emphasis of Matter

{d{eîQ> ~m~tda â

Without qualifying our opinion, attention is invited to following point

Amåhr Am_À`m _Vmì`{V[aŠV Imbrb _wÚo _m§S>V AmhmoV.


{dÚmnrR> g§{_l {heo~ nÕVr Joë`m H$mhr dfm©nmgyZ Adb§~V Amho. Vo Am`grAm`grAm` _mZH$ EEg

1 ZwgmaÀ`m YmoaUm{damoYr AgyZ Ë`mV _Hª$Q>mBb qH$dm amoI `mn¡H$s EH$mM nÕVrZo {heo~ H$aUo

Amdí`H$ Amho.


BVa H$m`Xoera d {Z`_mÀ`m Amdí`H$Vm:

ix. We have obtained all the information and explanations, which to the best of our knowledge and belief were necessary for the purpose of our audit.

1. Amåhmbm gd© _m{hVr d ñnï>rH$aUo {_imbr AgyZ Vr Am_À`m _m{hVr d {Z`_mZwgma Iar AmhoV.


110

x. In our opinion proper books of account as required by law have been kept so far as it appears from our examination of those books.

2. Am_À`m _Vo, H$m`ÚmZwgma Amdí`H$ ImVo nwpñVH$m `mo½` àH$mao R>odë`m AmhoV Ë`mMr VnmgUr Amåhr

Ho$br Amho.

xi. In our opinion the Balance Sheet and the Income and Expenditure Account dealt with by this report comply with the requirements of the Maharashtra Universities Act, 1994.

3. Am_À`m _Vo Ahdmbmer g§~§{YV Vmio~§X nÌH$ d Am`-ì`` ImVo _hmamï>— {dÚmnrR> H$m`Xm 1994

Zwgma Amdí`H$ JaOm nyU© H$arV Amho.

xii. The Balance Sheet and the Income and Expenditure Account dealt with by this report are in agreement with the books of accounts.

4. `m Ahdmbmer g§~§{YV Vmio~§X nÌH$ d Am`-ì`` ImVo nwpñVHo$Zwgma Amho.

For M/S KIRTANE & PANDIT LLP Chartered Accountants Firm Registration Number 105215W/W100057 Parag Pansare Partner Membership Number 117309 Pune Date: September 29th 2015.



111

^{dî` {Zdm©h {ZYr gm{dÌr~mB© \w$bo nwUo {dÚmnrR

A. No Transactions were observed in following employee’s accounts and showing balances in Members subscription and University contribution Accounts.

i. With Positive Balances

Sr. No.

Employee Code

Employee Name Members Subscription Closing Balance

University Contribution Closing Balance

1 795 SHINDE A .K. 2,545 3,4002 880 JOAG D.S. 2,60,474 9,87,1093 1028 VIBHUTE K.I. 12,11,915 6,67,2964 1065 KANHERE D.G. 1,31,569 74,9675 1673 RALE V.B. 2,62,346 2,67,6476 2354 BAHULIKAR S.A. 3,00,082 1,50,5557 2491 SAKORE VAISHALI BA 0 5868 2545 SONONE A.B. 1,574 1,5749 2632 ARGADE B.B. 1,47,854 34,74210 2688 GAIKWAD V. G. 7,081 3,13711 2690 GAIKWAD A.J. 19,867 19,43312 2704 KAKADE P. S. 4,000 013 2787 DANDEKAR J. 2,10,428 30,70814 2832 KESKAR A.R. 1,79,138 1,72,62015 9037 BHARGAVA S.Y. 1,22,320 1,10,17616 9068 KHANDEKAR M. 77,946 68,69417 9102 KIRTANE J.S. 2,03,031 1,77,68118 9117 RANADE R.G. 13,821 13,05919 9118 SHARMA S.A. 15,474 14,29420 9119 SURVASE P.S. 17,016 15,66721 9123 VICHARE A.M. 41,012 39,06522 9166 SESHAN R.S 1,17,297 1,17,29723 9169 RAMANNA A.R. 1,07,010 1,07,01024 9172 THINGUJAM N.S. 1,811 1,81125 9174 DR. MISHRA Y. K. 1,03,854 1,03,85426 9177 SALEGAONKAR A.R. 23,906 23,90627 9178 TRIPATHI D.B. 97,128 97,12828 9179 DR.JACOB ASHA 4,631 4,63129 9183 SAWANT S.P. 221 22130 9282 SHINDE K.B. 44,823 44,82331 9299 KAMBLE S.D. 32,702 32,70232 9329 SONAWANE S. H. 7,815 7,815

A. Imbrb H$_©Mmè`m§À`m ImË`mV H$mhrM ì`dhma {XgyZ Ambo Zmhr d Ë`m§Mm gXñ` dJ©Ur d {dÚmnrR> dJ©Ur Vmio~§XmMm Vnerb nwT>rbà_mUo

A. H«$.

H$_©Mmar H«$_m§H$

Zmd gXñ` dJ©Ur

A§{V_ {eëbH$ {dÚmnrR> dJ©Ur A§{V_ {eëbH$

1 795 qeXo E.Ho$. 2,545 3,400 2 880 OmoJ S>r.Eg 2,60,474 9,87,109 3 1028 {d^wVo Ho$.Am` 12,11,915 6,67,296 4 1065 H$mÝhoao S>r.Or. 1,31,569 74,967 5 1673 amio ìhr.~r. 2,62,346 2,67,647 6 2354 ~hþbrH$a Eg.E. 3,00,082 1,50,555 7 2491 gmH$moao d¡embr 0 586 8 2545 gmoZmoZo E.~r. 1,574 1,574


112

CÎma : darb `mXrVrb H$mhr godH$m§Mr àH$aUo Ý`m`mb`mV àb§{~V AmhoV. VgMo godH$ H«$_m§H$ 2832 d 9178 `m§Mr aŠH$_ gZ 2015-16 `m Am{W©H$ dfm©V AXm H$aÊ`mV Ambobr Amho. VgoM H$mhr godH$ godm{Zd¥ËV Pmbobo AgyZ H$mhr godH$ {dÚmnrR>mMr godm gmoSy>Z Jobobo AmhoV. g~~ df©âm_Üò Ë`m§À`m ImVr H$moUË`mhr àH$maMo ì`dhma Pmbobo ZmhrV. Cd©[aV godH$m§Zm aŠH$_ AXm H$aÊ`m~m~V H$m`©dmhr H$aÊ`mV òB©b.

i. With Negative Balances:

1. ZH$mamË_H$ (CUo){eëbH$… Sr. No.

Employee Code

Employee Name

Members Subscription Closing Balance

University Contribution Closing Balance

1 770 NADGIRE L. G. ‐240 ‐365 2 9326 THAOREY P. S. ‐23 ‐23

>CÎma : darb godH$m§H$Sy>Z aŠH$_ dgyb H$aÊ`mV òB©b.

9 2632 AaJS>o S>r.~r. 1,47,854 34,742 10 2688 Jm`H$dmS> ìhr.Or. 7,081 3,137 11 2690 Jm`H$dmS> E.Oo. 19,867 19,433 12 2704 H$mH$S>o nr.Eg 4,000 0 13 2787 Xm§S>oH$a Oo 2,10,428 30,708 14 2832 Ho$gH$a E.Ama 1,79,138 1,72,620 15 9037 ^mJ©d Eg.dm` 1,22,320 1,10,176 16 9068 Im§S>oH$a E_ 77,946 68,694 17 9102 {H$V©Zo Oo.Eg 2,03,031 1,77,681 18 9117 amZS>o E.S>r. 13,821 13,059 19 9118 e_m© Eg.E. 15,474 14,294 20 9119 gwadgo nr.Eg. 17,016 15,667 21 9123 {dMmao E.E_. 41,012 39,065 22 9166 eofZ Ama.Eg. 1,17,297 1,17,297 23 9169 am_ÊUm E.Ama. 1,07,010 1,07,010 24 9172 qWJwO_ EZ.Eg. 1,811 1,811 25 9174 S>m°. {_lm dm`.Ho$ 1,03,854 1,03,854 26 9177 gmboJmdH$a E.Ama. 23,906 23,906 27 9178 {ÌnmR>r S>r.~r. 97,128 97,128 28 9179 S>m°. OoH$~ Amem 4,631 4,631 29 9183 gmd§V Eg.nr. 221 221 30 9282 qeXo Ho$.~r. 44,823 44,823 31 9299 H$m§~io Eg.S>r. 32,702 32,702 32 9329 gmoZdUo Eg.EM. 7,815 7,815

A.H«$. H$_©Mmar H«$_m§H$ Zmd gXñ` dJ©Ur

A§{V_ {eëbH$ {dÚmnrR> dJ©Ur A§{V_ {eëbH$

1 770 ZS>{Jao Eb. Or. -240 -365 2 9326 Wmdao nr. Eg. -23 -23


113

SAVITRIBAI PHULE PUNE UNIVERSITY.(ERSTWHILE UNIVERSITY OF PUNE) Ganeshkhind, Pune‐411 007. Provident Fund Account Balance sheet as at 31st March, 2015

LIABILITIES 2014‐2015 2013‐2014 Rs. Rs. Rs. Current Liabilities & Provisions (Schedule "A") 130280438.17 107855798.17 Reserves & Surplus Balance as per last Balance Sheet 16335329.67 Add: Surplus for the Year ‐3064508.11 13270821.56 16335329.67

Total Rs. 143551259.73 124191127.84

ASSETS 2014‐2015 2013‐2014 Rs. Rs. Investments Balance as per last Balance Sheet 122038286.00 Add: Addition during the Year 62400000.00 184438286.00 Less: Realization during the Year 43587000.00 140851286.00 122038286.00 C.P.F. Loans Balance as per last Balance Sheet 0.00 Add: Addition during the Year 2736200.00 2736200.00 Less: Received during the Year 2736200.00 0.00 0.00 Current Assets ( a ) Amount Receivable from A/c No. 1 0.00 ( b ) TDS Receivable 7708.00 ( c ) Amount Receivable from A.O.H.E. 248421.71 ( d ) Balance in S.B. A/c with Bank of Maharashtra 2440781.86 ( e ) Balance with State Bank of India 3062.16 2699973.73 2152841.84

Total Rs. 143551259.73 124191127.84




114

gm{dÌr~mB© \w$bo nwUo {dÚmnrR> (nyduMo nwUo {dÚmnrR>) JUoeqIS>, nwUo 7.

^{dî` {Zdm©h {ZYr ImVo : Vmio~§X 31 _mM© 2015 AIoa

Xm{`Ëdo 2014-15 (énò) 2013-14 (énò)

Mmcy Xm{`Ëdo d VaVyXr (n[a{eï> A) 130280438.17 107855798.17 amIrd Am{U Am{YŠ` Joë`m Vmio~§XmZwgma {eëcH$ 16335329.67 (+) dfm©Vrc A{YŠ` -3064508.11 13270821.56 16335329.67

EHy$U énò 143551259.73 124191127.84

_mc_Îmm 2014-15 (énò) 2013-14 (énò)

Jw§VdUyH$ _mJrc Vmio~§XmZwgma {eëcH$ 122038286.00 (+) dfm©Vrc Am{YŠ` 62400000.00

184438286.00 (-) dfm©Vrc amoIrH$aU 43587000.00 140851286.00 122038286.00 gr. nr. E\$. H$O© _mJrc Vmio~§XmZwgma {eëcH$ 0.00 (+) dfm©Vrc Am{YŠ` 2736200.00

2736200.00 (-) dfm©Vrc O_m 2736200.00 0.00 0.00 Mmcy Xm{`Ëdo A) ImVo H«$. 1 H$Sy>Z òUo 0.00 ~) Q>r.S>r.Eg. òUo 7708.00 H$) E.Amo.EM.B. H$Sy>Z aŠH$_ oUo 248421.71 S>) ~±H$ Am°\$ _hmamï>— ~MV ImVo {eëcH$ 2440781.86 B) ñQ>oQ> ~±H$ Am°\$ B§{S>`m {eëcH$ 3062.16 2699973.73 2152841.84

EHy$U én o 143551259.73 124191127.84






115

SAVITRIBAI PHULE PUNE UNIVERSITY.(ERSTWHILE UNIVERSITY OF PUNE) Ganeshkhind, Pune‐411 007. Provident Fund Account

Income & Expenditure Account for the year ended on 31st March, 2015

EXPENDITURE

2014‐2015 Rs.

2013‐2014 Rs.

To Interest Account (C.P.F. Members) 7412957.00 6167967.00

To Bank Charges 1346.00 1319.00

To Interest to EMMRC G.P.F. Members 609634.00 632538.00

Total Rs. 8023937.00 6801824.00

INCOME 2014‐2015

Rs. 2013‐2014

Rs. By Interest on Investments 4959311.89 3300220.92

By Interest on S.B. Account 117.00 114.00

By Excess of Expenditure over Income 3064508.11 3501489.08

Total Rs. 8023937.00 6801824.00




116


JUoeqIS>, nwUo 7.


Am`-ì`` ImVo 31 _mM© 2014 AIoa

Zmdo 2014-15 (énò) 2013-14 (énò)

ì`mO ImVo (gr.nr.E\$. gXñ`) 7412957.00 6167967.00

~±H$ ewëH$ 1346.00 1319.00

B.E_.E_.Ama.gr. Or.nr.E\$. gXñ` 609634.00 632538.00

EHy$U én o 8023937.00 6801824.00

CËnÝZ 2014-15 (énò) 2013-14 (énò)

Jw§VdUwH$sda ì`mO 4959311.89 3300220.92

ñQ>oQ> ~±H$ ImVo ì`mO 117.00 114.00

CËnÝZmnojm IM© OmñV 3064508.11 3501489.08

EHy$U én o 8023937.00 6801824.00






117

SAVITRIBAI PHULE PUNE UNIVERSITY.(ERSTWHILE UNIVERSITY OF PUNE)Ganeshkhind, Pune‐411 007. Provident Fund Account Receipts & Payments Account for the Year ended on 31st March, 2015

RECEIPTS 2014‐2015

Rs. 2013‐2014

Rs. To Opening Balance 1896712.13 7049475.33 To Members Subscription 20889408.00 9496582.00 To University Contribution 10540613.00 7881849.00 To C.P.F. Loan Account 2736200.00 2469200.00 To G.P.F. Loan 3935000.00 5275000.00 To G.P.F. Final Payment 18279041.00 18166579.00 To Investment Account 43587000.00 20245000.00 To Interest on Investments 4959311.89 3300220.92 To Interest on S.B. Account 117.00 114.00 To C.P.F. Non Refundable Loan Account 485000.00 315000.00 To Amount Payable To A/c No. 1 1000000.00 17587.00 To Other Account 19500.00 730714.00 To Adjustment of previous year. 0.00 0.00 To EMMRC GPF 1283132.00 1485438.00 To EMMRC GPF Loan 267800.00 675800.00 To EMMRC GPF Loan Non Refundable 0.00 550000.00 To UGC Contribution: EMMRC 0.00 0.00 To Amount Payable To Gratuity Fund A/c 0.00 0.00 Total Rs. 109878835.02 77658559.25

PAYMENTS

2014‐2015 Rs.

2013‐2014 Rs.

By Members Subscription 5946721.00 2749002.00 By University Contribution 3024989.00 1906142.00 By C.P.F. Loan Account 2736200.00 2469200.00 By Interest Account (C.P.F. Members) 7412957.00 6167967.00 By Interest Account EMRC G.P.F. A/C 609634.00 632538.00 By G.P.F. Loan Account 3935000.00 5275000.00 By G.P.F. Final Payment Account 18279041.00 18166579.00 By Investment Account 62400000.00 35300000.00 By Other Account 748339.00 1876.00 By Bank Charges 1346.00 1319.00 By Amount Transferred to A/c No. 1 1000000.00 0.00 By C.P.F. Non Refundable Loan Account 485000.00 315000.00 By Adjustment of previous year. 0.00 52123.00 By EMMRC GPF 587964.00 1499143.00 By EMMRC GPF Loan Refundable 267800.00 675800.00 By Amount Payable to Gratuity Fund A/c 0.00 158.12 By EMMRC GPF Loan Non Refundable 0.00 550000.00 By Closing Balance 2443844.02 1896712.13 Total Rs. 109878835.02 77658559.25




118



{X. 31 _mM© 2015 AIoaMm O_m-Zmdo nÌH$

Zmdo 2014-15 (énò) 2013-14 (énò)

Ama§ rMr {eëcH$ 1896712.13 7049475.33

g^mgX dJ©Ur 20889408.00 9496582.00

{dÚmnrR> dJ©Ur 10540613.00 7881849.00

gr.nr.E\$. H$O© ImVo 2736200.00 2469200.00

^{dî` {Zdm©h {ZYr H$O© 3935000.00 5275000.00

^{dî` {Zdm©h {ZYr A§{V_ Xo H$ 18279041.00 18166579.00

Jw§VdUyH$ ImVo 43587000.00 20245000.00

Jw§VdUwH$sda ì`mO 4959311.89 3300220.92

ñQ>oQ> ~±H$ ImË`mda ì`mO 117.00 114.00

gr.nr. E\$. Zm naVmdm H$O© 485000.00 315000.00

ImVo H«$. 1 cm Xo` aŠH$_ 1000000.00 17587.00

BVa ImVo 19500.00 730714.00

Joë`m dfuMo g_m`moOZ 0.00 0.00

B.E_.E_.Ama.gr. Or. nr. E\$. 1283132.00 1485438.00

B.E_.E_.Ama.gr. Or. nr. E\$. H$O© 267800.00 675800.00

B.E_.E_.Ama.gr. Or. nr. E\$. H$O© (Zm naVmdm) 0.00 550000.00

`y. Or. gr. `moJXmZ - B.E_.E_.Ama.gr. 0.00 0.00

CnXmZ {ZYr ImË`mg Xo` aŠH$_ 0.00 0.00

EHy$U énò 109878835.02 77658559.25






119


JUoeqIS>, nwUo 7.


{X. 31 _mM© 2015 AIoaMm O_m-Zmdo nÌH$

O_m 2014-15 (én`o) 2013-14 (én`o)

gXñ` dJ©Ur 5946721.00 2749002.00 {dÚmnrR> dJ©Ur 3024989.00 1906142.00 gr.nr.E\$. H$O© ImVo 2736200.00 2469200.00 gr.nr.E\$. gXñ` (ì`mO ImVo) 7412957.00 6167967.00 B.E_.Eg.Ama.gr. Or.nr.E\$. (ì`mO ImVo) 609634.00 632538.00 Or.nr.E\$. H$O© ImVo 3935000.00 5275000.00 Or.nr.E\$. A§{V_ Xo` ImVo 18279041.00 18166579.00 ~MV ImVo 62400000.00 35300000.00 BVa ImVo 748339.00 1876.00 ~±H$ ewëH$ 1346.00 1319.00 ImVo Z§. 1 bm Xo aŠH$_ 1000000.00 0.00 gr.nr.E\$. Zm naVmdm H$O© ImVo 485000.00 315000.00 Joë`m dfuMo g_m`moOZ 0.00 52123.00 B.E_.E_.Ama.gr. Or. nr. E\$. 587964.00 1499143.00 B.E_.E_.Ama.gr. Or. nr. E\$.naVrMo H$O© 267800.00 675800.00 CnXmZ {ZYr ImË`mg Xo` aŠH$_ 0.00 158.12 B.E_.E_.Ama.gr. Or. nr. E\$.Zm naVmdm H$O© 0.00 550000.00 A§{V_ {eëbH$ 2443844.02 1896712.13

EHy$U én o 109878835.02 77658559.25






120

SAVITRIBAI PHULE PUNE UNIVERSITY.(ERSTWHILE UNIVERSITY OF PUNE) Ganeshkhind, Pune‐411 007. Provident Fund Account Schedule forming Part of Balance Sheet as at 31st March, 2015 SCHEDULE‐ A CURRENT LIABILITIES & PROVISIONS

Particulars Balance as Additions Sub Deduction Balance on 1.4.2014 during the Total during as on year the year 31.03.2015 Rs. Rs. Rs. Rs. Rs. C.P.F. LIABILITIES

Member Subscription 44969749.00 20889408.00 65859157.00 5946721.00 59912436.00

University Contribution 44796187.00 10540613.00 55336800.00 3024989.00 52311811.00

CURRENT LIABILITIES

Amount Payable to A/c No. 1 0.00 1000000.00 1000000.00 1000000.00 0.00

G.P.F. Loan Account 104534.00 3935000.00 4039534.00 3935000.00 104534.00

G.P.F. Final Payment Account ‐265004.32 18279041.00 18014036.68 18279041.00 ‐265004.32

Other Account 1564838.49 19500.00 1584338.49 748339.00 835999.49

EMMRC LIABILITIES

EMMRC GPF 7787873.00 1283132.00 9071005.00 587964.00 8483041.00

EMMRC GPF Loan 0.00 267800.00 267800.00 267800.00 0.00

UGC CONTRIBUTION: EMMRC 8897621.00 0.00 8897621.00 0.00 8897621.00

Total Rs. 107855798.17 56214494.00 164070292.17 33789854.00 130280438.17





121


JUoeqIS>, nwUo 7.

^{dî` {Zdm©h {ZYr ImVo : {X. 31 _mM© 2015 AIoaMm O_m-Zmdo nÌH$

Vnerc AIoa {eëcH$

1.04.2014 dfm©Vrc O_m Cn~oarO dfm©Vrc H$nmV

31.3.2015

AIoa {eëcH$

gr. nr. E\$. Xm{`Ëdo

gXñ` dJ©Ur 44969749.00 20889408.00 65859157.00 5946721.00 59912436.00

{dÚmnrR> dJ©Ur 44796187.00 10540613.00 55336800.00 3024989.00 52311811.00

Mmcy Xm{`Ëdo

ImVo H«$. 1 cm Xo` aŠH$_ 0.00 1000000.00 1000000.00 1000000.00 0.00

Or. nr. E\$. H$O© ImVo 104534.00 3935000.00 4039534.00 3935000.00 104534.00

Or. nr. E\$. A§{V_ Xo` ImVo -265004.32 18279041.00 18014036.68 18279041.00 -265004.32

BVa ImVo 1564838.49 19500.00 1584338.49 748339.00 835999.49

B.E_.E_.Ama.gr. Xm{`Ëdo

B.E_.E_.Ama.gr. Or.nr.E\$. 7787873.00 1283132.00 9071005.00 587964.00 8483041.00

B.E_.E_.Ama.gr. Or.nr.E\$. H$O© 0.00 267800.00 267800.00 267800.00 0.00

`y.Or.gr. `moJXmZ B.E_.E_.Ama.gr.

8897621.00 0.00 8897621.00 0.00 8897621.00

EHy$U én`o 107855798.17 56214494.00 164070292.17 33789854.00 130280438.17





Gratuity Fund

={ÉnùÉxÉ ÊxÉvÉÒ


122


(nyduMo nwUo {dÚmnrR>) JUoeqIS> amoS>, nwUo


gZ 2014-15 g§[dYm{ZH$ boIm Ahdmb

CnXmZ {ZYr ImVo


TO THE MANAGEMENT COUNCIL, SAVITRIBAI PHULE PUNE UNIVERSITY (EARLIER KNOWN AS UNIVERSITY OF PUNE) à{V, ì`dñWmnZ n[afX, gm{dÌr~mB© \w$bo nwUo {dÚmnrR> `m§Zm gmXa... (nyduMo nwUo {dÚmnrR>) Report on the Financial Statements:


We have audited the accompanying financial statements of ‘Gratuity Fund Account’ of SAVITRIBAI PHULE PUNE UNIVERSITY (Earlier Known as UNIVERSITY OF PUNE) which comprise the Balance Sheet as at March 31, 2015, and the Income and Expenditure Account for the year then ended, and a summary of significant accounting policies. gm{dÌr~mB© \w$bo nwUo {dÚmnrR>mÀ`m (nyduMo nwUo {dÚmnrR>) CnXmZ {ZYr ImË`mer g§~§{YV Am{W©H$ {ddaUnÌmMo 31 _mM© 2015 AIoaÀ`m Vmio~§X nÌH$ d Am`-ì`` ImË`mgh Amåhr narjU Ho$bo VgoM _hËdmÀ`m boIm YmoaUm§Mohr narjU Ho$bo. Management’s Responsibility for the Financial Statements:

Am{W©H$ {ddaUnÌm§~m~V ì`dñWmnZmMr O~m~Xmar…

Management is responsible for the preparation of these financial statements that give a true and fair view of the financial position, financial performance of the ‘Gratuity Fund Account’ Account’ in accordance with applicable Accounting Standards. This responsibility includes the design, implementation and maintenance of internal control relevant to the preparation and presentation of the financial statements that give a true and fair view and are free from material misstatement, whether due to fraud or error.

Am{W©H$ pñWVr, Am{W©H$ H$m_{Jar `m~m~V CnXmZ ImË`m~m~VMr Am{W©H$ {ddaUnÌo V`ma H$aÊ`mMr O~m~Xmar ì`dñWmnZmMr Amho. hr Am{W©H$ {ddaUnÌo boIm _mZH$mZwgma V`ma Ho$bobr AmhoV. `m O~m~XmarV Am{W©H$ {ddaUnÌmMr aMZm, A§_b~OmdUr d A§VJ©V Zm|Xr§da {Z`§ÌU, Am{W©H$ {ddaUnÌm§Mr V`mar d gmXarH$aU `mMm `mV g§~§Y AgyZ hr Am{W©H$ {ddaUnÌo Iao d `mo½` {MÌ _m§S>VmV d Vo dñVw{Zð> J¡a_m{hVrnmgyZ Xÿa AmhoV. åhUOoM Ë`mV KmoQ>mio qH$dm MwH$m ZmhrV ho oWo Ano{jV Amho.


123


boIm narjH$m§Mr O~m~Xmar…

Our responsibility is to express an opinion on these financial statements based on our audit. We conducted our audit in accordance with the Standards on Auditing issued by the Institute of Chartered Accountants of India. Those Standards require that we comply with ethical requirements and plan and perform the audit to obtain reasonable assurance about whether the financial statements are free from material misstatement.

boIm narjUmÀ`m AmYmao Am{W©H$ {ddaUnÌm§da _V àX{e©V H$aUo hr Am_Mr O~m~Xmar Amho. Amåhr à_m{UV boIm nÜXVtÀ`m AmYmao boIm narjU Ho$bo Amho. hr à_mUHo$ boIm nÜXVtÀ`m AmYmao boIm narjU Ho$bo Amho. hr à_mUHo$ Am`grEAm`Zwgma _mÝ`Vmàmá AmhoV. Z¡{VH$ Amdí`H$Vm§Mr nyV©Vm H$aUo `mV Amdí`H$ AgVo. Am{W©H$ {ddaUnÌo dñVw{ZîR> MwH$m§nmgyZ _wŠV AmhoV, `mMo AmídmgZ {_idÊ`mgmR>r ho boIm narjU Ho$bo Amho. Am{W©H$ {ddaUnÌm§Mo boIm narjU H$aVmZm Ë`mVrb aH$_m d BVa Vnerbm~m~V nwamdo KoVbo OmVmV. Ë`mV Am{W©H$ {ddaUnÌm§Mo boImnarjU H$aVmZm Hw$R>br à{H«$`m {ZdS>m`Mr ho boImnmbmda Adb§~yZ Amho. Ë`mV Am{W©H$ {ddaUnÌmVrb J¡a{dYmZo `m§À`m OmoI_rMmhr Ë`mV g_mdoe Amho _J Vr J¡a{dYmZo KmoQ>mi`m_wio qH$dm ÌwQ>r_wio Agbr Var hr OmoIr_ AgVo. Ë`mMm {dMma `mV Ho$bm Amho.

An audit involves performing procedures to obtain audit evidence about the amounts and disclosures in the financial statements. The procedures selected depend on the auditor’s judgment, including the assessment of the risks of material misstatement of the financial statements, whether due to fraud or error. In making those risk assessments, the auditor considers internal control relevant to the Gratuity Fund Account’s preparation and fair presentation of the financial statements in order to design audit procedures that are appropriate in the circumstances, but not for the purpose of expressing an opinion on the effectiveness of the entity’s internal control. An audit also includes evaluating the appropriateness of accounting policies used and the reasonableness of the accounting estimates made by management, as well as evaluating the overall presentation of the financial statements.

CnXmZ {ZYr ImË`mer g§~§{YV A§VJ©V {Z §ÌU `mo½` Amho, Ago `mV J¥{hV Yabo AgyZ A§VJ©V {Z`§ÌUmÀ`m à^mdr A§_b~OmdUr~m~V `mV _V ì`ŠV Ho$bobo Zmhr, qH$~hþZm Ë`mMm hoVy Vmo Zmhr. Am{W©H$ {ddaUnÌm§Mo gmXarH$aU `mo½` Amho H$s Zmhr ho ~KyZM `mo½` n[apñWVrV `mo½` Ë`m boIm nÜXVtMm dmna H$aÊ`mV Ambm Amho. {dÚmnrR>mZo dmna Ho$boë`m boIm nÜXVtMr `mo½`Vm, Am{W©H$ {ddaUnÌm§Mo gmXarH$aUo `mMmhr {dMma `mV H$aÊ`mV Ambm AgyZ EHy$UM Am{W©H$ {ddaUnÌm§Mo _yë`m_mnZ Ho$bo Amho.

We believe that the audit evidence we have obtained is sufficient and appropriate to provide a basis for our qualified audit opinion. Am_Mm Agm {dídmg Amho H$s, boIm nwamdo ho Am_À`m _mÝ`Vmàmá boIm _V àXe©ZmgmR>r nwaogo d `mo½` AmhoV.

Opinion:

_V… In our opinion and to the best of our information and according to the explanations given to us, the financial statements give the information required by the Act in the manner so required and give a true and fair view in conformity with the accounting principles generally accepted in India:

Am_À`m _Vo, `mo½` Vr Amdí`H$ ñnï>rH$aUo Amåhmbm XoÊ`mV Ambr AgyZ Am{W©H$ {ddaUnÌo H$m`ÚmZwgma Amdí`H$ Vr gd© _m{hVr nwadVmV. Ë`m_wio AmgrEAm`À`m {ZH$fmAmYmao Iao d `mo½` {MÌ C^o amhVo.

(g) in the case of the Balance Sheet, of the state of affairs of the Gratuity Fund Account as at March 31, 2015;

(A) Vmio~§XmÀ`m g§X^m©V CnXmZ {ZYr ImË`mÀ`m 31 _mM© 2015 AIoa pñWVr~m~V.

(h) in the case of Income and expenditure Account, of the surplus for the year ended on that date.

(~) Am`-ì`` ImËmo g§X^m©V Ë`m VmaIobm g§nboë`m df© AIoarg.


124

Emphasis of Matter: A{YŠ`m~m~V…

Without qualifying our opinion, attention is invited to following points. Imbrb _wÔm§H$S>o Amåhr bj doYy BpÀN>Vmo.

1. Even though university is following hybrid accounting system from last many years, it is contrary

to Accounting standard (AS) 1 Disclosure of Accounting Policies which requires either “Cash” or “Mercantile” system of accounting.

1. Joë`m H$mhr dfm©ngyZ> g§{_l {heo~ àUmbr dmnaV Amho Vo boIm _mZH$ (EEg 1) boIm YmoaU àH$Q>rH$aUmÀ`m

{damoYmV AgyZ Ë`mV "H°$e' qH$dm "_Hª$Q>mB©b" nÕVrMr Amdí`H$Vm AgVo.

Report on Other Legal and Regulatory Requirements:

H$m`Xoera d {Z`§ÌUmË_H$ JaOm§~m~V Ahdmb :

xiii. We have obtained all the information and explanations, which to the best of our knowledge and belief were necessary for the purpose of our audit.

1. Am_À`m kmZ d {dídmgmZwgma boIm narjUmgmR>r Aåhmbm gd© _m{hVr XoÊ`mV Ambr.

xiv. In our opinion proper books of account as required by law have been kept so far as it appears from our examination of those books.

2. Am_À`m _Vo boIm nwpñVH$m§Mo narjU Ho$bo AgVm, H$m`ÚmZwgma Amdí`H$ ImVo nwpñVH$m `mo½` AmÚ`mdV R>odë`m AmhoV.

xv. In our opinion the Balance Sheet and the Income and Expenditure Account dealt with by this report comply with the requirements of the Maharashtra Universities Act, 1994.

3. Am_À`m _Vo Vmio~§X nÌH$ VgoM Am`-ì`` ImVo Oo `m Ahdmbmer g§~§{YV Amho. Ë`mV _hmamîQ´> {dÚmnrR> H$m`Xm 1994 _Yrb Amdí`H$ JaOm§Mr nyV©Vm Ho$br Amho.

xvi. The Balance Sheet and the Income and Expenditure Account dealt with by this report are in agreement with the books of accounts.

4. Vmio~§X nÌH$ d Am`-ì`` ImVo, Oo `m Ahdmbmer {ZJ{S>V AmhoV Vo ImVo nwpñVHo$er OwiUmao Amho.

For KIRTANE & PANDIT LLP Chartered Accountants Firm Registration Number 105215W/W100057 Parag Pansare Partner Membership Number 117309 Pune Date: September 29th 2015.



125

CnXmZ {ZYr ImVo


A. Long Outstanding balance under Current Liability

A. Mmby Xm{`Ë`mZwgma àb§~{V WH$~mH$s

There is old outstanding Balance in Death cum Retirement Gratuity Account amounting to Rs. 3,173/‐.

CnXmZ ImË`mV _¥Ë`y qH$dm {Zd¥ËVr~m~V CnXmZ aŠH$_ é. 3,173/- OwZr {eëbH$ {XgVo Amho. CËVa …- gXa ~m~ hr ~arM OwÝ`m H$mbmdYrMr Amho.


126

SAVITRIBAI PHULE PUNE UNIVERSITY.(ERSTWHILE UNIVERSITY OF PUNE)

Ganeshkhind, Pune‐411 007.

Gratuity Fund Account

Balance sheet as at 31st March, 2015

LIABILITIES 2014‐2015 2013‐2014 Rs. Rs. GRATUITY FUND Balance as per last Balance Sheet 20658760.31

Add : a) Surplus for the year 1237280.00

b) Gratuity Recd. During the year 2863739.00

24759779.31

Less : Gratuity Paid during the year 2863739.00 21896040.31 20658760.31 CURRENT LIABILTIES & PROVISIONS Current Liabilities : Death cum retirement Gratuity 3173.00

Amount Payable to A/c No. 1 0.00 3173.00 163173.00

Total Rs. 21899213.31 20821933.31

ASSETS 2014‐2015 2013‐2014 Rs. Rs. CURRENT INVESTMENTS : Fixed Deposit with Banks Balance as per last Balance Sheet 20570000.00

Add : Investments during the year 13800000.00

34370000.00

Less : Realisation during the year 12570000.00 21800000.00 20570000.00

CASH & BANK BALANCES :

In Saving A/c with Bank of Maharashtra 99213.31 251933.31

Total Rs. 21899213.31 20821933.31




127


JUoeqIS>, nwUo 7.

CnXmZ {ZYr ImVo : Vmio~§X nÌH$ 31 _mM© 2015 AIoa

Xm{`Ëdo 2014-2015

(énò) 2013-2014

(énò)

CnXmZ {ZYr Vmio~§XmZwgma {eëcH$ 20658760.31

(+) A) dfmVrc Am{YŠ` 1237280.00

~) dfm©V CnXmZ O_m àmá 2863739.00

24759779.31

(-) CnXmZ {ZYr dfm©V AXm

Mmcy Xm{`Ëdo d VaVwXr 2863739.00 21896040.31 20658760.31

Mmcy Xm{`Ëdo _¥Ë`y qH$dm godm {Zd¥Îmr CnXmZ 3173.00

ImVo H«$. 1 aŠH$_ Xo` 0.00 3173.00 163173.00

EHy$U énò 21899213.31 20821933.31

_mc_Îmm 2014-2015

(énò) 2013-2014

(énò)

Mmcy Jw§VdUwH$s ~±H$m§Vrc _wXV R>odr 20570000.00

Vmio~§XmZwgma AIoaMr {eëcH$ 13800000.00

(+) dfm©Vrc Jw§VdUyH$ 34370000.00

(-) dfm©Vrc O_m 12570000.00 21800000.00 20570000.00

amoI d ~±H$ {eëcH$ A) ~±H$ Am°\$ _hmamï>— ~MV ImVo 99213.31 251933.31

EHy$U én o 21899213.31 20821933.31






128

SAVITRIBAI PHULE PUNE UNIVERSITY.(ERSTWHILE UNIVERSITY OF PUNE)Ganeshkhind, Pune‐411 007. Gratuity Fund Account

Income & Expenditure Account for the year ended on 31st March, 2015 EXPENDITURE 2014‐2015 2013‐2014 RS. RS. To Bank Charges 89.00 118.00

To Excess of Income over Expenditure 1237280.00 1216969.00

Total Rs. 1237369.00 1217087.00

INCOME 2014‐2015 2013‐2014 RS. RS. By By Interest Received 1237369.00 1217087.00

Total Rs. 1237369.00 1217087.00





129


JUoeqIS>, nwUo 7.

CnXmZ {ZYr ImVo : Am`-ì`` ImVo 31 _mM© 2015 AIoa

IM© 2014-2015

(énò) 2013-2014

(énò)

~±H$ ewëH$ 89.00 118.00

IMm©nojm OmñV CËnÝZmnojm OmXm IM© 1237280.00 1216969.00

EHy$U én o 1237369.00 1217087.00

CËnÝZ 2014-2015

(énò)

2013-2014

(énò)

ì`mO àmá 1237369.00 1217087.00

EHy$U én o 1237369.00 1217087.00



S>m°. S>ãë`w. EZ. JmSo

Hw$bJwê$



130

SAVITRIBAI PHULE PUNE UNIVERSITY.(ERSTWHILE UNIVERSITY OF PUNE)

Ganeshkhind, Pune‐411 007.

Gratuity Fund Account

Receipts & Payments Account for the Year ended on 31st March, 2015

RECEIPTS 2014‐2015 2013‐2014

Rs. Rs.

To Opening Balance 251933.31 770876.19

To Interest on Investments A/c 1237369.00 1217087.00

To Investment Account 12570000.00 11355000.00

To Gratuity Fund A/c 2863739.00 612048.00

To Amount Receable From P.F.A/c 0.00 158.12

To Transfer Of Funds 300000.00 0.00

Total Rs. 17223041.31 13955169.31

PAYMENTS 2014‐2015 2013‐2014

Rs. Rs.

By Gratuity Fund A/c 2863739.00 1133118.00

By Investment Account 13800000.00 12570000.00

By By Bank Charges 89.00 118.00

By Amt Payable to P.F.A/c 160000.00 0.00

By Transfer of Funds 300000.00 0.00

By Closing Balance 99213.31 251933.31

Total Rs. 17223041.31 13955169.31




131


JUoeqIS>, nwUo 7.

CnXmZ {ZYr ImVo : 31 _mM© 2015 AIoaMo O_m-Zmdo nÌH$

O_m 2014-2015

(énò)

2013-2014

(énò)

Ama§^rMr {eëcH$ 251933.31 770876.19

Jw§VdUyH$ ImVo ì`mO 1237369.00 1217087.00

Jw§VdUyH$ ImVo {ZYr 12570000.00 11355000.00

CnXmZ ImVo 2863739.00 612048.00

^{dî` {Zdm©h {Zyr ImË`mVyZ òUo 0.00 158.12

{ZYr hñVm§Va 300000.00 0.00

Ehy$U énò 17223041.31 13955169.31

AXm Xo`Ho$ 2014-2015

(énò)

2013-2014

(énò)

CnXmZ {ZYr ImVo 2863739.00 1133118.00

Jw§VdUyH$ ImVo 13800000.00 12570000.00

~±H$ {eëcH$ 89.00 118.00

^{dî` {Zdm©h {ZYr ImVo Xo` 160000.00 0.00

{ZYr hñVm§Va 300000.00 0.00

A§{V_ {eëcH$ 99213.31 251933.31

EHy$U énò 17223041.31 13955169.31





University Press

Ê´ÉtÉ{ÉÒ`ö ¨ÉÖpùhÉÉ±ÉªÉ


132


(nyduMo nwUo {dÚmnrR>)

JUoeqIS> amoS>, nwUo


gZ 2014-15 g§[dYm{ZH$ boIm Ahdmb

{dÚmnrR> _wÐUmb`


TO THE MANAGEMENT COUNCIL, SAVITRIBAI PHULE PUNE UNIVERSITY (Earlier Known as UNIVERSITY OF PUNE) à{V, ì`dñWmnZ n[afX, gm{dÌr~mB© \w$bo nwUo {dÚmnrR> `m§Zm gmXa... (nyduMo nwUo {dÚmnrR>)



We have audited the accompanying financial statements of ‘University Press Account’ (Press) of SAVITRIBAI PHULE PUNE UNIVERSITY (Earlier Known as UNIVERSITY OF PUNE) which comprise the Balance Sheet as at March 31, 2015, and the Statement of Profit and Loss for the year then ended, and a summary of significant accounting policies. gm{dÌr~mB© \w$bo nwUo {dÚmnrR>mÀ`m (nyduMo nwUo {dÚmnrR>) {dÚmnrR> _wÐUmb` ImË`mer g§~§{YV Am{W©H$ {ddaUnÌmMo 31 _mM© 2015 AIoaÀ`m Vmio~§XmZwgma Amåhr boIm narjU Ho$bo Z\$m-VmoQ>m nÌH$mMohr narjU Ho$bo. H$mhr boIm YmoaUm§Mrhr VnmgUr Ho$br. Management’s Responsibility for the Financial Statements

Am{W©H$ {ddaUnÌm§~m~V ì`dñWmnZmMr O~m~Xmar Management is responsible for the preparation of these financial statements that give a true and fair view of the financial position, financial performance of the ‘University Press Account’ in accordance with applicable Accounting Standards. This responsibility includes the design, implementation and maintenance of internal control relevant to the preparation and presentation of the financial statements that give a true and fair view and are free from material misstatement, whether due to fraud or error.

Am{W©H$ pñWVr, Am{W©H$ H$m_{Jar `mg§X^m©V {dÚmnrR> _wÐUmb` ImË`m~m~VMr {ddaUnÌo V`ma H$aÊ`mMr O~m~Xmar ì`dñWmnZmMr Amho. hr Am{W©H$ {ddaUnÌo boIm _mZH$mZwgma V`ma Ho$bobr AmhoV. `m O~m~XmarV Am{W©H$ {ddaUnÌmMr aMZm A§_b~OmdUr Am{W©H$ Zm|XrZ§Va {Z`§ÌU, Am{W©H$ {ddaUnÌm§Mr V`mar `m§Mm `mV g§~§Y AgyZ hr Am{W©H$ {ddaUnÌo {dÚmnrR> _wÐUmb`mÀ`m Am{W©H$ pñWVrMo Iao d `mo½` {MÌ _m§S>VmV d Vo dñVw{ZîR> J¡a_m{hVr qH$dm MwH$m `mnmgyZ _wŠV AmhoV ho `oWo Ano{jV AmhoV.


133

Auditor’s Responsibility

boIm narjH$m§Mr O~m~Xmar Our responsibility is to express an opinion on these financial statements based on our audit. We conducted our audit in accordance with the Standards on Auditing issued by the Institute of Chartered Accountants of India. Those Standards require that we comply with ethical requirements and plan and perform the audit to obtain reasonable assurance about whether the financial statements are free from material misstatement. An audit involves performing procedures to obtain audit evidence about the amounts and disclosures in the financial statements. The procedures selected depend on the auditor’s judgment, including the assessment of the risks of material misstatement of the financial statements, whether due to fraud or error. In making those risk assessments, the auditor considers internal control relevant to the Press’s preparation and fair presentation of the financial statements in order to design audit procedures that are appropriate in the circumstances, but not for the purpose of expressing an opinion on the effectiveness of the entity’s internal control. An audit also includes evaluating the appropriateness of accounting policies used and the reasonableness of the accounting estimates made by management, as well as evaluating the overall presentation of the financial statements. We believe that the audit evidence we have obtained is sufficient and appropriate to provide a basis for our qualified audit opinion.

bo»mm narjUmÀ`m AmYmao Am{W©H$ {ddaUnÌm§da _V àX{e©V H$aUo hr Am_Mr O~m~Xmar Amho. Amåhr à_m{UV boIm nÜXVtÀ`m AmYmao boIm narjU Ho$bo Amho. hr à_mUHo$ Am`grEAm`À`m {Z`_mZwgma AmhoV. Z¡{VH JaOm§Mr nyV©Vm H$aUo `mV Amdí`H$ AgVo. {dÚmnrR> _wÐUmb`mMo Iao d `mo½` {MÌ C^o H$aUo, Am{W©H$ {ddaUnÌm§Mr VnmgUmr H$aVmZmMm `mo½` boIm nÜXVrMr {ZdS> H$aUo `mV Amdí`H$ AgVo. `mV g§~§[YV g§ñWoÀ`m A§VJ©V {heo~ {Z`§ÌUmda _mÌ ^mî` Ho$bo OmV Zmhr. boIm YmoaUm§Mr `mo½`m`mo½`Vm `mV Vnmgbr OmVo d ì`dñWmnZmZo {Xboë`m boIm A§XmOm§Mo VgoM Am{W©H$ {ddaUnÌm§À`m EHy$UM gmXarH$aUmMo _yë`_mnZ Ho$bo OmVo.

Amåhr Agm {dídmg R>odVmo H$s, Amåhmbm boIm _V ì`ŠV H$aÊ`mgmR>r nwaogo d `mo½` nwamdo XoÊ`mV Ambo AmhoV. Basis for Qualified Opinion:

nmÌ _VmMm AmYma…

1. Valuation of Work in Progress is calculated at Standard Cost which is in contravention of Accounting standard 2 Valuation of Inventories issued by ICAI which requires the valuation of inventories should be valued at lower of Cost or net realizable value.

1. Mmby Agboë`m H$m_mMo _yë`m§H$Z à_m{UV qH$_Vrbm YéZ Ho$bo Amho. Vo Am`grEAm`À`m BÝìhoÝQ>arO _yë`m§H$ZmÀ`m boIm _mZH$ 2 À`m {damoYmV Amho. àË`jmV {VWo BÝìhoÝQ>arOMo _yë`m§H$Z {Zìdi amoIrH$aU _yë` qH$dm H$_r [H§$_Vrbm ìhm`bm hdo.

2. The University, from the current financial year has changed its policy of charging depreciation on all the assets. However,

2. {dÚmnrR>mZo Mmby Am{W©H$ dfm©V boIm YmoaU ~XbyZ gd© _mb_ËVm§da Kgmam bmdÊ`mg gwédmV Ho$br Amho.


134

We draw attention to following points – VWm{n Amåhr Imbrb _wÔo {ZXe©Zmg AmUrV AmhmoV.

• Depreciation on additions to fixed assets for the period 1997‐98 to 2003‐04 has been calculated for full year instead of calculating on pro rata basis. The impact of depreciation has not ascertained. ñWmda _mb_Ë`mV 1997-98 Vo 2003-04 `m H$mimV Or â nS>br. Ë`mdarb Kgmam nyU© dfm©À`m AmYmao H$mT>Ê`mV Ambm Vmo àmoaoQ>m VËdmda bmdm`bm hdm hmoVm. `m Kgmam _yë`_mnZ nÜXVrMm n[aUm_ g_Oy eH$bm Zmhr.

• Additions from the year 2004‐05 are taken on the basis of payment dates and not date on which asset is put to use. 2004-05 _Yrb _mb_ËVm§Mm g_mdoe n¡go {Xë`mÀ`m VmaIobm Ho$bm Amho. Vmo àË`j _mb_ËVm dmnamg gwédmV Pmë`mÀ`m VmaIog H$am`bm hdm.

• Depreciation on assets sold are not calculated till the date of disposal. Depreciation is taken on net amount i.e. Opening balance plus Additions during the year minus deletions during the year.

{dH$boë`m _mb_ËVm§darb Kgmam Vr {ZH$mbmV H$mT>on ªV _moOÊ`mV Ambm ZìhVm. Kgmam {Zìdi aH$_oda XmIdÊ`mV Ambm Zhr. åhUOoM dfm©V gwédmVrMr {eëbH$ d Ë`mVrb â `mVyZ Or _mb_ËVm H$mTy>Z Q>mH$br Vr dOm H$éZ Ë`mda Kgmam AmH$maÊ`mV Ambm Ë`m_wio Am`grEAm`À`m à_mU{Z`_ 28 AÝdò ZmXþéñVr _mb_ËVm A§VJ©V ñWmda _mb_ËVoda ZmXþéñVr_wio Pmbobm VmoQ>m {ZpíMV H$aVm Ambm Zmhr.

3. It was informed to us that fixed asset verification is in process. Hence, we are unable to comment upon discrepancies, if any, between assets as per Books of Account and physical assets. Also the effect of impairment loss on fixed assets is not ascertained as prescribed in Accounting Standard 28 "Impairment of Assets” issued by the Institute of Chartered Accountants of India.

3. Amåhmbm Aer _m{hVr XoÊ`mV Ambr H$s, pñWa _mb_ËVoMr VnmgUr Mmby Amho Ë`m_wio Amåhr Ë`mVrb H$_VaVm§~m~V ^mî` H$é eH$V Zmhr. Oa ImVonwpñVH$m d àË`j _mb_ËVm `mV H$mhr \$aH$ Agob Va gm§JVm òV Zmhr. Ë`mMm ñWmda _mb_ËVoVrb VmoQ>`mdaMm à^md boIm à_mUH$ 28 (_mb_ËVm§Mr ZmXþéñVr) `m Am`grEAm`À`m _mZH$mZwgma VnmgVm Ambm Zmhr.

Qualified Opinion:

nmÌ _V… In our opinion and to the best of our information and according to the explanations given to us, except for the possible effects of the matter described in the Basis for Qualified Opinion report, the financial statements give the information required by the Act in the manner so required and give a true and fair view in conformity with the accounting principles generally accepted in India: Am_À`m _Vo d Amåhmg {_imboë`m _m{hVrZwgma VgoM Amåhmbm {_imboë`m ñnîQ>rH$aUmZwgma nmÌ _V AhdmbmV g§ mì` n[aUm_ gm§JÊ`mV Ambo AmhoV. H$m`ÚmZwgma Amdí`H$ _m{hVr Am{W©H$ {ddaUnÌmVyZ {_imbr. Ë`mAmYmao ^maVmV àM{bV boIm nÜXVrZwgma _wÐUmb` ImVo Am{W©H$ pñWVrMo Iao d `moJ` {MÌ Cô H$aVm Ambo.

(i) in the case of the Balance Sheet, of the state of affairs of the Company as at March 31, 2015;

1. Vmio~§X nÌH$mÀ`m g§X^m©V H§$nZrMr Am{W©H$ pñWVr 31 _mM© 2015 AmIoa.

(j) The case of the Statement of Profit and Loss, of the loss for the year ended on that date.

2. Z\$m-VmoQ>m nÌH$mZwgma Am{W©H$ df© g§nboë`m VmaIoAIoarg VmoQ>m.


135

Emphasis of Matter:

H$mhr ~m~tda ^a…

Without qualifying our opinion, attention is invited to following points


1. {dÚmnrR> g§{_l boIm nÜXVr AZoH$ dfmªnmgyZ dmnaV Amho. Vo boIm à_mUZ (EEg1) "{S>ñŠbmoOa Am°\$ AH$mC§qQ>J nm°{bgrO' À`m {damoYmV AgyZ EH$ Va amoIrZo qH$dm _Hª$Q>mB©b nÜXVrZo {heo~ Ho$bm nm{hOo.

Report on Other Legal and Regulatory Requirements:

{Z`§ÌU JaOm§~m~V VgoM H$m`Xoera ~m~tda Ahdmb :

i. We have obtained all the information and explanations, which to the best of our knowledge and belief were necessary for the purpose of our audit.

1. Amåhmbm {Xbobr _m{hVr hr Am_À`m {dídmg d kmZmZwgma Iar Amho, Ago Amåhr _mZVmo d Vr boIm narjUmgmR>r Amdí`H$ hmoVr.

ii. In our opinion proper books of account as required by law have been kept so far as it appears from our examination of those books.

2. Am_À`m _Vo H$m`ÚmZwgma Amdí`H$ {Z`_mÝd o ImVo nwpñVH$m AÚ`mdV R>odbr Amho Ago ImVo nwpñVH$m§À`m VnmgUrV AmT>iyZ Ambo.

iii. In our opinion the Balance Sheet and the Profit and Loss Account dealt with by this report comply with the requirements of the Maharashtra Universities Act, 1994.

3. Am_À`m _Vo Z\$m-VmoQ>m ImË`mMo Vmio~§X nÌH$ ho Ahdmbmer g§~§{YV AgyZ Vo _hmamîQ´> {dÚmnrR> H$m`Xm 1994 Zwgma JaOm§Mr nyV©Vm H$aUmao Amho.

iv. The Balance Sheet and the Profit and Loss Account dealt with by this report are in agreement with the books of accounts.

4. Z\$m-VmoQ>m ImË`mMo Vmio~§X nÌH$ ImVonwpñVHo$er OwiUmao Amho.

For KIRTANE & PANDIT LLP Chartered Accountants Firm Registration Number 105215W/W100057 Parag Pansare Partner Membership Number 117309 Pune Date: September 29th 2015.



136


(nyduMo nwUo {dÚmnrR>)

JUoeqIS>, nwUo 7.

{dÚmnrR> _wÐUmb`

1. It is observed that electricity expenses of University Press are paid by Estate Department and reimbursement for the same is not made by University Press. Thus, the Expenses of University Press are understated and to that extent the loss for the year is also understated.

1. Ago {ZXe©Zmg Ambo Amho H$s, {dÚmnrR> _wÐUmb`mMo Oo IM© _mb_ËVm {d^mJmZo Ho$bo AmhoV. Ë`mZr à{VnyVu {dÚmnrR> _wÐUmb` ImË`mZo Ho$bobr Zmhr. Ë`m_wio {dÚmnrR> _wÐUmb`mMm IM© H$_r {XgVmo d VmoQ>mhr H$_r {XgVmo. CËVa … {dÚmnrR> _wÐUmb` hm {dÚmnrR>mMmM EH$ {d^mJ AgyZ {dÚmnrR>mVrb BVa gd© {d^mJm§à_mUo _wÐUmb`mMr drO Xo`H$ ñWmda {d^mJm_m\©$V AXm Ho$bo OmVo. gXa ~m~ YmoaUmË_H$ AgyZ Ë`mda H$m`©dmhr Mmby Amho.

2. In case of retirement benefits namely gratuity and leave encashment we suggest that actuarial valuation should be carried out from independent actuary for ascertaining and providing the liability which as on 31st March 2015 is not provided for.

2. {Zd¥ËVrZ§VaMo CnXmZ, aOm amoIrH$aU `mgmR>r A°ŠÀ`w[a`b _yë`m§H$Z ñdV§Ì A°Š wAarH$Sy>Z H$amdo d Ë`mV 31 _mM© 2015 n`ªVMr Xm{`Ëdo {ZpíMV H$amdrV. CËVa … gXa ~m~ YmoaUmË_H$ Amho.

3. Out of total Debtor balance of Rs.73,03,728/‐ receivables of Rs.23,08,909 are outstanding for more than 3 years.

3. WH$sV {~bm§Mr aŠH$_ é. 73,03,728/- `oUo Amho. Ë`mVrb é. 23,08,909/- 3 dfm©nmgyZ `oUo ~mH$s Amho. CËVa … {dÚmnrR> _wÐUmb`mÀ`m W{H$V {~bm§À`m dgwbrMr H$m`©dmhr Mmby Amho.


137

Savitribai Phule Pune University ERSTWHILE UNIVERSITY OF PUNE

University Press

Balance Sheet

UNIVERSITY PRESS ‐ PUNE UNIVERSITY PRESS ‐ PUNE

Particulars as at 31‐Mar‐2015 as at 31‐Mar‐2014

Sources of Funds :

Capital Account 181000.00 181000.00University Capital Fund 181000.00 181000.00

Loans (Liability) 6247.17 6247.17

Advance From Contingency Fund 6247.17 6247.17 Grant From Phaltan Press

Current Liabilities 74642632.98 74368595.48

Provisions 1955.00 2055.00 Advance From A/c No. 1 (Payable) 73874902.98 73519586.48 Outstanding Salary A/c 765775.00 846954.00

Profit & Loss A/c ‐62121464.81

‐47256761.81

Opening Balance ‐47256761.81

‐42411426.14

Current Period ‐14864703.00

‐4845335.67

Total 12708415.34 27299080.84Application of Funds :

Fixed Assets 2626036.01 14628813.01

Building 55641.93 370710.93

Electical Installation 42672.00 300000.00

Furniture 164817.44 326534.44

Machinery 429255.64 7362375.64

MACHINERY PUR. FOR PRESS MOD. FACTORY ACT CHG.

1808088.00 6068422.00

Office Equipment 76157.00 116960.00

Software Purchase 49404.00 83810.00

Current Assets 10082379.33 12670267.83

Closing Stock 1405888.00 1456368.00 Sundry Debtors 7303728.53 10080370.53

Cash‐in‐hand

Bank Accounts 1372762.80 1474868.80 Closing Stock

EXAMINATION

Medical Advance

MISC DEBTORS ‐341339.50

Other Advance

Total 12708415.34 27299080.84




138


{dÚmnrR> _wÐUmb` : 1 E{àc 2014 Vo 31 _mM© 2015 AIoa Vmio~§X nÌH$ Vmio~§X nÌH$

{ddaU {dÚmnrR> _wÐUmb` 31 _mM© 2015 AIoa

{dÚmnrR> _wÐUmb` 31 _mM© 2014 AIoa

{ZYr ñÌmoV

^m§S>dcr ImVo 181000.00 181000.00

{dÚmnrR> ^m§S>dc {ZYr 181000.00 181000.00

Xm{`Ëdo 6247.17 6247.17

AmH$pñ_H$ {ZYr A{J«_ 6247.17 6247.17

\$bQ>U àogMo AZwXmZ

Mmcy Xm{`Ëdo 74642632.98 74368595.48

VaVyXr 1955.00 2055.00

ImVo H«$. 1 _YyZ CMb Xo 73874902.98 73519586.48

doVZ ImË`mV àb§{~V 765775.00 846954.00

Z\$m-VmoQ>m ImVo -62121464.81 -47256761.81

Ama§^rMr {eëbH$ -47256761.81 -42411426.14

Mmby H$mi -14864703.00 -4845335.67

EHy$U 12708415.34 27299080.84

{ZYrMm dmna

ñWmda _mb_Îmm 2626036.01 14628813.01

B_maVr 55641.93 370710.93

{dÚwV OmoS>Ur 42672.00 300000.00

\${Z©Ma 164817.44 326534.44

§Ì gm_wJ«r 429255.64 7362375.64

_wÐUmb` AmYw{ZH$sH$aU \°$ŠQ>ar H$m`Xm 1808088.00 6068422.00

H$m`m©b`rZ gm_wJ«r 76157.00 116960.00

gm°\$Q>doAa (Akmdbr) IaoXr 49404.00 83810.00

Mmby _mb_ËVm 10082379.33 12670267.83

dfm©AIoaMm gmR>m 1405888.00 1456368.00

G UH$mo 7303728.53 10080370.53

amoI hmVr {eëbH$

~±H$ ImVo 1372762.80 1474868.80

A§{V_ gmR>m

narjm

d¡ÚH$s` AJ«r_

{H$aH$moi G UH$mo -341339.50

BVa AJ«r_

EHy$U 12708415.34 27299080.84





139

SAVITRIBAI PHULE PUNE UNIVERSITY (ERSTWHILE UNIVERSITY OF PUNE) University Press,

Profit & Loss A/c UNIVERSITY PRESS ‐ PUNE UNIVERSITY PRESS ‐ PUNE

Particulars 1‐Apr‐2014 to 31‐Mar‐2015 1‐Apr‐2013 to 31‐Mar‐2014Trading Account : Sales Accounts 10695077.00 8914913.33

Department Work Order 3301050.00 2588398.00 Exam Work Order 5392835.00 4303450.00 Office Work Order 2001192.00 2023065.33 Direct Incomes 15000.00

Sale of Scrape

Sales

TENDER FORM FEE 15000.00

10695077.00 8929913.33Cost of Sales : 13430035.00 13725249.00Opening Stock 1456368.00 1292889.00 Less: Closing Stock 1405888.00 1456368.00 50480.00 163479.00 Direct Expenses 13379555.00 13888728.00

Apprentice Bank Charges Contingency 3660.00

Employees State Insurance

ENCASHMENT 193714.00

Extra Duty Payment 615725.00 424048.00

Insurance 37704.00 LTC to Staff

MACHINARY EQU. ASS. REP. & MAIN.

MEDICAL REIMBURSEMENT 30346.00 19045.00 PAPER FOR GEN. USE 591810.00 996957.00 PRESS MAINTANCE & REPAIRS PRESS MODERNISATION 175487.00 7800.00

Press Provident Fund A/c 876485.00 732047.00 Press Salary A/c 9549763.00 9984791.00

PRIN. BIND. & DTP FROM OUTSIDE PRINTING AND BINDING MATERIAL 344753.00 334627.00 REPAIRS, MAINT. & OTHER REC. EXP. 1191526.00 1049855.00

UNIFORM 21840.00

Valvi Pratibandak Paste Control 86300.00

Z Repairs & Maint.Acce. for Plant & Machinery

Z Trainingof Modern Techniques to Press Staff

Gross Profit : ‐2734958.00 ‐4795335.67Income Statement : Indirect Incomes 100.00 MISCELLINOUS 100.00

PRIOR PERIOD A\C ‐2734858.00 ‐4795335.67Indirect Expenses 12129845.00 50000.00

Depreciation 12129845.00 50000.00

Nett Profit : ‐14864703.00 ‐4845335.67




140

gm{dÌr~mB© \w$bo nwUo {dÚmnrR> (nyduMo nwUo {dÚmnrR>) {dÚmnrR> _wÐUmb` ImVo Z\$m -VmoQ>m ImVo

{ddaU {dÚmnrR> _wÐUmb`1 E{àb 2014 Vo 31 _mM© 2015

{dÚmnrR> _wÐUmb`1 E{àb 2014 Vo 31 _mM© 2014

Q>—oqS>J ImVo

{dH«$s ImVo 10695077.00 8914913.33 {d^mJ H$m_ AmXoe 3301050.00 2588398.00 narjm H$m_ AmXoe 5392835.00 4303450.00 H$m`m©b`rZ H$m_ AmXoe 2001192.00 2023065.33

WoQ> CËnÞ 15000.00 ^§Jma {dH«$s

{dH«$s

{Z{dXm ewëH$ 15000.00 10695077.00 8929913.33

{dH«$s qH$_V 13430035.00 13725249.00

àma§^r gmR>m 1456368.00 1292889.00 (-) AIoa>Mm gmR>m 1405888.00 1456368.00 50480.00 163479.00

WoQ> IM© 13379555.00 13888728.00

{eH$mD

~±H$ ewëH$ AmH$pñ_H$ 3660.00

H$_©Mmar amÁ` {d_m

aOoMo amoIrH$aU 193714.00

OmXm H$m_ ^ËVm 615725.00 424048.00

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_wÐUmb` {ZJm d XþéñVr _wÐUmb` AmYw{ZH$sH$aU 175487.00 7800.00

_wÐUmb` ^{dî` {Zdm©h {ZYr 876485.00 732047.00 _wXUmb` doVZ ImVo 9549763.00 9984791.00 N>nmB©, ~m§YUr, S>rQ>rnr, - ~mhoéZ

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141

Savitribai Phule Pune University ERSTWHILE UNIVERSITY OF PUNE

University Press

PUNE 411007

Trial Balance 1‐Apr‐2014 to 31‐Mar‐2015

UNIVERSITY PRESS ‐ PUNE

Particulars 1‐Apr‐2014 to 31‐Mar‐2015

Opening Transactions Closing

Balance Debit Credit Balance

Capital Account 181000.00 Cr 181000.00 Cr

University Capital Fund 181000.00 Cr 181000.00 Cr

Loans (Liability) 6247.17 Cr 6247.17 Cr

Advance From Contingency Fund 6247.17 Cr 6247.17 Cr

Current Liabilities 74368595.48 Cr 11375503.00 11649540.50 74642632.98 Cr

Provisions 2055.00 Cr 28549.00 28449.00 1955.00 Cr

TDS PAYABLE A\C 2055.00 Cr 28549.00 28449.00 1955.00 Cr

Advance From A/c No. 1 (Payable) 73519586.48 Cr 10500000.00 10855316.50 73874902.98 Cr

Outstanding Salary A/c 846954.00 Cr 846954.00 765775.00 765775.00 Cr

Fixed Assets 14628813.01 Dr 127068.00 12129845.00 2626036.01 Dr

Building 370710.93 Dr 315069.00 55641.93 Dr

Electical Installation 300000.00 Dr 257328.00 42672.00 Dr

Furniture 326534.44 Dr 56668.00 218385.00 164817.44 Dr

Machinery 7362375.64 Dr 6933120.00 429255.64 Dr

MACHINERY PUR. FOR PRESS MOD.

FACTORY ACT CHG.

6068422.00 Dr 4260334.00 1808088.00 Dr

Office Equipment 116960.00 Dr 40803.00 76157.00 Dr

Software Purchase 83810.00 Dr 70400.00 104806.00 49404.00 Dr

Current Assets 12670267.83 Dr 24586627.50 27124036.00 10132859.33 Dr

Opening Stock 1456368.00 Dr 1456368.00 Dr

Stock of Paper 574921.00 Dr 162761.00 574921.00 Dr

Work in Progress 881447.00 Dr 112281.00 881447.00 Dr

Z PRINTING & BINDING MATERIAL

Sundry Debtors 10080370.53 Dr 10716667.00 13493309.00 7303728.53 Dr

Department Debtors 2148519.20 Dr 3689027.00 3869829.00 1967717.20 Dr

Department 24245.00 Dr 44715.00 55165.00 13795.00 Dr

Exam 617540.00 Dr 384985.00 736025.00 266500.00 Dr

Office 2480973.33 Dr 1576165.00 1747170.00 2309968.33 Dr

EXAM GODOWN 3651305.00 Dr 5013150.00 7080175.00 1584280.00 Dr

EXAMINATIONS 1157788.00 Dr 8625.00 4945.00 1161468.00 Dr

Bank Accounts 1474868.80 Dr 13502071.00 13604177.00 1372762.80 Dr

BANK OF MAHARASHTRA 2006300463 1474868.80 Dr 13502071.00 13604177.00 1372762.80 Dr

MISC DEBTORS 341339.50 Cr 347889.50 6550.00

Other Advance 20000.00 20000.00


142




Sales Accounts 10695077.00 10695077.00 Cr

Department Work Order 3301050.00 3301050.00 Cr

Exam Work Order 5392835.00 5392835.00 Cr

Office Work Order 2001192.00 2001192.00 Cr

Direct Expenses 14226509.00 846954.00 13379555.00 Dr

Contingency 3660.00 3660.00 Dr

Extra Duty Payment 615725.00 615725.00 Dr

MEDICAL REIMBURSEMENT 30346.00 30346.00 Dr

PAPER FOR GEN. USE 591810.00 591810.00 Dr

PRESS MODERNISATION 175487.00 175487.00 Dr

Press Provident Fund A/c 876485.00 876485.00 Dr

Press Salary A/c 10396717.00 846954.00 9549763.00 Dr

PRINTING AND BINDING MATERIAL 344753.00 344753.00 Dr

REPAIRS, MAINT. & OTHER REC. EXP. 1191526.00 1191526.00 Dr

Indirect Incomes 100.00 100.00 Cr

MISCELLINOUS 100.00 100.00 Cr

Indirect Expenses 12129845.00 12129845.00 Dr

Depreciation 12129845.00 12129845.00 Dr

Profit & Loss A/c 47256761.81 Dr 47256761.81 Dr

Grand Total 62445552.50 62445552.50


143

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AmH$pñ_H$ {ZYrVyZ CMb 6247.17 6247.17

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_wÐUmc` ^{dî` {Zdm©h {ZYr ImVo 876485.00 876485.00

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XþéñVr {ZJm d BVa IM© 1191526.00 1191526.00

AàË`j CËnÞ 100.00 100.00

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