NATIONAL INSTITUTE OF AYURVEDA, JAIPUR

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1 DETAILS OF CLOSING BALANCE AS ON S.No. Account Cash Bank 1. Main Cash 1,86,11, G.P.F. 24,09, C.P.F. 17, Boy's Fund 20, Revenue 1,34, NIA (Foreign Students) 1,35, Mural Research Project 2,79, Total: 2,16,08, Bank 2,16,08, Cash Imprest 67, Add: Imprest paid during the year 1, , ,16,76,334.00

2 DETAILS OF CAPITAL, GRANT TRANSFERRED TO CAPITAL ACCOUNT DURING S.No. Name of Account Amount 1. Machinery and Equipment 24,38, Purchase of Furniture, Water Cooler and Material Supply 5,91, Library Books 5,29, Computer 9,64, Solar Water Heating System 2,76, Ambulance. Total: 48,00,047.00

3 CONTRIBUTORY PENSION FUND ACCOUNT Particulars Particulars Opening Balance 40,94, NIA Contribution 46,03, Subscription 29,43, Employees Contribution 46,05, NIA Contribution 29,41, Bank Interest 9,33, Bank Interest 1,81, Closing Balance 17, ,01,61, ,01,61,240.00

4 GENERAL PROVIDENT FUND ACCOUNT Particulars Particulars ,31, Opening Balance 4,16, ,78, Payment of Loan 30,86, ,32,71, Subscription 2,33,46, ,77,45, Final Payment 2,77,66, ,78, Loan Refunded 34,18, ,01,73, F.D.R. Purchased 7,40,00, ,09, Interest from Bank 1,04, ,16, Closing Balance 24,09, ,22, F.D.R. Matured 6,82,88, ,00, Interest on F.D.R. 55,52, Misc. Receipts 61,33, ,23,14, ,72,61, ,23,14, ,72,61,451.00

5 DETAILS OF CLOSING BALANCE CASH AT BANK GPF A/C Particulars Particulars ,71,40, Balance as per last 8,77,77, ,06,93, F.D.R. up to last year 8,16,44, Balance Sheet Misc. Receipts 61,33, ,92,22, Less: F.D.R. Matured 6,82,88, ,32,71, Subscription received 2,33,46, ,14,71, ,33,56, during the year 1,09, Bank Interest 1,04, ,01,73, Add: F.D.R. during the year 7,40,00, ,00, F.D.R. Interest 55,52, ,55,22, ,29,15, ,16,44, ,73,56, ,16, Closing Balance (Cash Book) 24,09, ,77,45, Less: Final Payment 2,77,66, ,78, Payment of Loan 30,86, ,37, Difference of Advance 22,97, ,77,77, ,51,49, ,77,77, ,51,49,026.00

6 Sl. No. Name of Accounts NATIONAL INSTITUTE OF AYURVEDA, JAIPUR BOY'S FUND ACCOUNT Opening Balance Receipt for Total Expenditure Balance as on SAVING & FEES 1. Development Fees 83, ,36, ,19, ,36, , Identity Card Fees 46, , , , Concession Card Fees 4, , , Games Fees 1,06, ,93, ,99, ,36, ,62, Magazine Fees 2,40, ,38, ,78, ,63, ,15, Student Farewell Fees 7. Student Welfare Fees 47, ,73, , , Student Union Fees 1,19, , ,22, ,22, Book Bank Fees 2,01, ,75, ,76, ,76, Interest allowed by Bank 9,42, , ,05, ,05, Miscellaneous Fees 1,97, ,87, ,85, ,89, ,95, Interest on FDR 2,66, ,14, ,81, ,81, Educational Tour 3,76, ,27, ,03, ,03, Hostel Fees 18,96, ,96, ,96, TOTAL 'A' 26,33, ,55, ,88, ,22, ,66, DEPOSITS 1. Outside Receipts 40, ,67, ,07, ,67, , Mess Caution Money 1,43, ,43, , , Hostel Caution Money 6,06, ,86, ,92, , ,58, Library Caution Money 19,22, ,73, ,95, ,56, ,39, Laboratory Caution Money 1,93, ,93, , ,56, University Fees 66, ,63, ,30, ,53, , Institution Fees 95,59, ,59, ,59, TOTAL 'B'. 29,73, ,67,49, ,97,22, ,50,62, ,60, TOTAL 'A'+'B' 56,06, ,22,04, ,78,11, ,94,84, ,26, () Advance () 7, ,00, ,07, ,00, , (+) 55,99, ,23,04, ,79,18, ,95,84, ,19, FDRs Purchase 50,86, ,86, ,00, ,99, ,99, Closing Balance 5,12, , ,99, ,19,581.00

7 MURAL RESEARCH PROJECT ACCOUNT Receipt Amount Payment Amount Receipt during the year 5,05, Payment previous year 3,08, Receipt previous year 4,51, Payment during the Year 3,83, Bank Interest 13, Closing Balance 2,79, ,70, ,70,611.00

8 FOREIGN STUDENT FEES ACCOUNT Receipt Amount Payment Amount Opening Balance 2,28, Honorarium 99, Bank Interest 5, Closing Balance 1,35, Reeipt during the Year 2,34, ,34,002.00

9 Sl. No. NATIONAL INSTITUTE OF AYURVEDA CLOSING BALANCE OF FUNDS AS ON A P C Grant received during the year Particular Amount Amount () (+) 6, () 6, Less: Payment made during the year () Closing Balance () 6, () 6, WHO Program Received during the year (+) 70, , Less: Payment made during the year () 70, Science and Technology 28, , Less: Payment made during the year () 28, Janani Suraksha Yojana Grant received during the year () (+) 3, , , Less: Payment made during the year () 83, Project Clinical Evaluation 58, , Less: Payment made during the year () 58, Medicinal Plant Less: Payment made during the year () Seminar Less: Payment made during the year () Closing Balance 9 WHO NCFT 6, , Less: Payment made during the year () 6, Medicinal Plant Project 26,38, ,38, Less: Payment made during the year () 8,00, Closing Balance 18,38, ,38, Shubh Laxmi Scheme 1,54, ,54, Less: Payment made during the year () 1,54, CCRAS 40, , Less: Payment made during the year () 40, Total: 18,31,808.00

10 NATIONAL INSTITUTE OF AYURVEDA DETAILS OF STOCK OF PREPARED MEDICINE PREPARE FROM RAW DRUGS DURING Sl. Particular Amount Amount No. Opening Stock as on Rasayanshala 33,95, Arogyashala 11,07, Bombaywala Hospital 1,55, Satellite Hospital 53, ,11, The Medicine Prepared from Raw Drugs 3,12, to ,03,80, Received by Hospital Arogyashala 75,44, Satellite Hospital 2,89, Received by the Hospital Bombaywala 15,35, ,00,63, Issue to Hospital/Deptts/VIPs from Rasayanshala 1,01,95, Issue to Patients from Arogyashala 72,80, Issue to Patients from Bombaywala Hospital 14,11, Issue to Patientsfrom Satellite Hospital 2,66, ,91,54, Balance Stock as on : Rasayanshala 38,93, Arogyashala 13,71, Bombaywala 2,79, Satellite Hospital 75, ,20,039.00

11 SCHEDULE 24 NATIONAL INSTITUTE OF AYURVEDA JAIPUR Significant Accounting Policies The Institute is maintaining accounts on accural basis and all grants/other Government receipts are received and included in accounts as accured upto Fixed Assets are stated at cost of acquisition inclusive of inward freight, duties and taxes and incidental and direct expenses related to acqusition. 3. The depreciation charged on the assets as per sanction and directions of the Standing Finance Committee. 4. Government grants of the nature of contribution towards capital cost of setting up projects are treated as Revaluation Reserve. 5. Government grants/subsidy and all other receipts are accounted for on accrual basis. 6. Liabilities towards Pension, Gratuity and Leaven Enchashment of NIA employees are payable on their superannaution/retirement during the have been prepared and included in the Blance Sheet. 7. During the year the Institutue receives grant in aid under Plan and NonPlan from Govt. of India and a token NonPlan grants of Rs lakh for The Institute is fully financed by GOI, M/o H&FW, Department of AYUSH in form of grant in aid and there is no any other sources of Income. The Institute provides patient care and related services free of cost to the public and therefore, is not a commercial one. The unspent balances of grant is that amount which already stands paid as advances for capital works, long term loan, etc. however, the other minor receipts is adjusted by the Ministry from next year's grant. In view of above there being no taxable income of the Institute hence no provision for Income Tax has been considered necessary. 9. Institute has not taken any type of loan from outside Government. 10. In case of any Court Case, in future, payments thereto shall be met by the Institute....

12 NAME OF ENTITY : NATIONAL INSTITUTE OF AYURVEDA, JAIPUR FORM OF FINANCIAL STATEMENTS (NONPROFIT ORGANIZATIONS) SCHEDULES FORMING PART OF ACCOUNTS FOR THE PERIOD/YEAR ENDED SCHEDULE 25 CONTINGENT LIABILITIES AND NOTES ON ACCOUNTS 1. CONTINGENT LIABILITIES 1.1 Claims against the Entity not acknowledged as debts Rs. Nil (Previous year Rs. Nil) 1.2 In respect of: Bank Guarantees given by/on behalf of the Entity Rs. Nil (Previous year Rs. Nil) Letters of Credit opened by Bank on behalf of the Entity Rs. Nil (Previous year Rs. Nil) Bills discounted with banks Rs. Nil (Previous year Rs. Nil) 1.3 Disputed demands in respect of: Income Tax Rs. Nil (Previous year Rs. Nil) SalesTax Rs. Nil (Previous year Rs. Nil) Municipal Taxes Rs. Nil (Previous year Rs. Nil) 1.4 In respect of claims from parties for nonexecution of orders, but contested by the Entity Rs. Nil (Previous year Rs. Nil) 2. CAPITAL COMMITMENTS Estimated value of contracts remaining to be executed on capital account and not provided for (net of advances) Rs. Nil (Previous year Rs. Nil) 3. LEASE OBLIGATIONS Future obligations for rentals under finance lease arrangements for plant and machinery amount to Rs. Nil (Previous year Rs. Nil) 4. CURRENT ASSEST, LOANS AND ADVANCES In the opinion of the Management, the current assets, loans and advances have a value on realization in the ordinary course of business, equal at least to the aggregate amount shown in the Balance Sheet. 5. TAXATION In view of there being no taxable income under Income Tax Act 1961, no provision for Income Tax has been considered necessary.

13 NAME OF ENTITY : NATIONAL INSTITUTE OF AYURVEDA, JAIPUR FORM OF FINANCIAL STATEMENTS (NONPROFIT ORGANIZATIONS) SCHEDULES FORMING PART OF ACCOUNTS FOR THE PERIOD/YEAR ENDED SCHEDULE 25 CONTINGENT LIABILITIES AND NOTES ON ACCOUNTS 6. FOREIGN B CURRENCY TRANSACTIONS (Amount Rs.) Current Year Previous Year 6.1 Value of Imports Calculated on C.I.F. Basis: Purchase of finished goods Nil Nil Raw Material and Components (Including in transit) Nil Nil Capital Goods Nil Nil Stores, Spares and Consumables Nil Nil 6.2 Expenditure in foreign currency: Nil Nil a) Travel b) Remittances and Interest payment to Financial Institutions/Banks in Foreign Currency c) Other expenditure: Commission on Sales Legal and Professional Expenses 6.3 Earnings: Value of Exports on FOB basis. Nil Nil 6.4 Remuneration to Auditors Nil Nil As Auditors Taxation matters For Management Services For Certification Others 7. Corresponding figures for the previous year have been regrouped/rearranged, wherever necessary. 8. Schedules 1 to 25 are annexed to and form an integral part of the Balance Sheet as at and the Income and Expenditure Account for the year ended on that date. * * * * * * * * *

PASTEUR INSTITUTE OF INDIA

PASTEUR INSTITUTE OF INDIA COONOOR 643 103, NILGIRIS M. Alagiriswamy, B.Sc., F.C.A., M. ALAGIRISWAMY & Co. CHARTERED ACCOUNTANTS 16, 6th Street, Tatabad, Coimbatore - 641 012. Phone : 2496106, 2496306,