#> 15^-33004/99 REGD. NO.D. L-33(X)4/99 3 l R c f o R T ^ h e ( B a x e t t e o f 3 u d i a 3 T m siR 0 T EXTRAORISNARY VJHTII— ŝnx ̂3— (i)
PART n —Section 3—Sub-section (i) ^ g ch if^ id PUBLISHED BY AUTHORITY K 574] ■=?# 1„ 2006/3TO?railT 10, 1928 No. 574]_______________ NEW DELHI, FRIDAY, DECEMBER 1, 2006/AGRAHAYAN A 10,15128___________ — '— ■ - , ---- y 3 # k W TTV T i h n O T M 1 2006 731(3T),— mam, f ^ ) 1990 (1990 W\ 25) ^ ^ 21 ^ (1 ) ^ ■m 32 ^ (2 ) ^ ■̂sT5 ( ^ ) W ^ fT R fc ffe c T f m t : -
1. ^ STT ̂ - (1) f=T ^ 5RTR T̂Nfft SRTT^ t ^ ) , cW ^rrf^ f ^ , 2006 t I
(2) ^ x!iofT3 ^ WTWT trrfRn ^ l 2, ĵf̂ r̂mTTT - ^ T3^-^ f ^ 3R72JT ^ ^ :- (^) “3Tf?rf^” ^ IRTR T̂Rcft (iTncfhl ^RTR ̂ f ^ ) arf^rf^, 1990 (1990 25) '3Tf̂ r̂ r?T t ; (^N ) # i ; h s T T ^ s j r o ^ ̂ P i i i ^ c b t ; (^) ^ yHT 3 ^ 3?tfR jmiTw '» tt^ ('jtrtt w] jrtnw f ^ ) ( ^ i ) ^ 3 T T F ^ 3 t k 3 T t e r ^ 3 tM ^ t ; ( ^ • ) ^ 3 T I / ^ ^ 3T I” ^ fPT 3 t k ^ 3 tM ? T t ; 3781 GI/2006 (D THE GAZETTE OF INDIA: EXTRAORDINARY [P a r t U — S e c . 3 ( i) ] ( ^ r ) ^ C f ^ t ; ^ 5 T ^ t 3 ? k ^ t 5 m R ’TR?fl 3?flrt^^R, 1990 (1990 ^ 25), TTmm ^ 1897 (1897 cfiT 10) 3ft? tR f ^ , 2005 ^ t. ^ 3TsJ vift ^
3. ^ ^ - (i) P m ^ cT^ ^ c n f^ 2000-01 ^ ^ ^ 5 r ^ ( t ^ ) m f m ^ 3 R I ̂ ̂ ̂ c ^ l ^ q i c i cb 3 T f^ R 7 T ^ ̂ 3?rt?r^ ^ I
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(tt) - STHT [Part II—Skc. 3(i)] c T l t t o ' ( f w ) T O R ( w t t o r a R w l ^ m ) [ P m 3 ( 4 ) ^ t o r ] ^ ^ H |A < T M 5 % 3TRT ( P j l ^ ^ c T / ^ r m R r f̂ r%2fr ^ 3TcRW f̂ ^ 3TRT) I r e n f ^ ^ S T r a ’ 1 6 3 i f ^ d 1 7 3 T ^ 2 m 18 12 13 14 15 ) 19 O T ^ O T R T p r ^ ^ 2 0 ^ ^ 21 3 ? 5 c ; R / q R < H T R ^ 2 2 23 F R T ^ f r iT - ( ^ ) a w ^ 3 ? f ^ ^ 3 T ^ W ^ ^ :- 3igf£T^ ^ W % 5 H 24 ^5^ pR9T9H *?tfri<y'l 25 3?tW t̂ 3frr 26 ^ ic ^ u j f t ) | i j ) y s q - W s h R T f f 3 # ^ ( f ^ ) TT?T ( ^ W ^ ) ^ a j p T ; ^ r I l ' O ' a j p p r - ^ I^TJW 3(4)1 j R ? R » T R c f t ( » » R f f t ^ r i r a r m f ^ m ) ---------------------- ^ i r a < w > 5 '« / ' j ^ 'J l < i d P r i ^ ^ ^ ^ c J l R q i W s ? r i J c T ^ 3 W g J f i ^ f T / 'j s f tT T r r P l f & 1 3 1 R f e c T 3 l r ? 3 ? R j ^ 2 Prflst^T/'HrafiT Pil^ 3 ^ ' 4 oCT 5 S ^ T f a j P t c T u W T ^ i c ; i R i!J1 6 gcfiTPT ^HcilR ^ Ut 7 THE GAZETTE OF INDIA; EX TRA O RD lN i^_________ [PAin-H—Sec. 3(i)l P r a T T 8 (1 ) 9 ( 2 ) 3 ^ ^ 1 0 ^ c f T T H q R ^ M ^ , ^ , 3 # T T - ) 1 3TRT ^ 3 T g ^ ĉ d̂lcbH 41lc1̂ i 25 3̂ |ct>r̂ ct>- 5Hc4|R̂ I 3fk 26 c b i 4 ‘̂ i f r ( % t) ( ^ w ^ ) r T T ^ W T - ^ [P m 3(4) TRTR (viRrfhr YRTRW PpFT)---------- ^ ^ % WT ^ 3î 4JxJl ( ^ W J ^ f ) ^ ^ IT R H ^f ^ g iT T ^ ^ / ^ ^ 3 ? r iT c T ^ / ( t r a - ) : 3m 3 ^ ^ f ( w t ) % ^JTTST ^ m m t f u T c T % 3 m ^ r ^ 3 T ^ ^ a - a i R t o ' t r ^ 1 . ^^5S tJTcT 3 ? R t e ^ ^ S T j e i T ^ : ^ ^ n f c r t r e r : ^ ^ t o > R f r 2 . W T T ^ 3 T R f ^ 3 1 ^ T T T ^ ^ 3 T 3 ^ ^ ^ ?rrf^TH ^ e r : ^ ^ t e l # [ ^ n —^pg3(i)]________________________ : 3rawRqr ^ 3T8T ^ ^ v3RT : ^ ( ^ + ^ ) ("ff) ^ ^ XBTTzjhr/ a j ^ ( 1 ) i ^ f b C T b O T f^r^IrT M R 'H ^R liT l ^ :
( 2 ) ' i M ' W o j r a - ^ c F T 3 n i ^ : 3 T ^ iT ?T R T to> ozrq- ^ ^ 3TcT t e r ^ (^+^+7T) jT pq* - ^ [Pra^ 3(4) ^feir] T̂Rcft (HRcfhr H'HKUl P m ) —-------- ^ tT5r % ^ 3 ^ 3 ^ ^ ) 3T^^-4 afk ;h%tr itcT ^ 1 . ^ 'H'(<t>K 2 .
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6. 31^ ^ r r 3 T 5 ^ - 6 3 n ^ f > l d ^ iTcT ^ 3 ? ^ [ ^ - 7 3 f r ? ^ y r x T T ^ ^ iT c T ^ ^ c f r T H TiFcT a t f t n r ^ 1 ^ ^ , 3 ^ tP T , ■ G T R T ^ £P T /S rfc r» jf^ 3?^ ĝcĥ FT ^Hcjtor-^cPT ^ ^ ^5TCT W f ^ T 3RTrr ^ - 3 ? ^ 5^HTOT ^ ^ ^ 3Tt r̂ 5 W T 71%/ THE GAZETTE OF INDIA: EXTRAORDINARY [Part II—Sk:. 3(i)] (^ ) XjqtET 1 .
2 .
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3. 3T^ 3?5 ^ 11 c icfH H MR'tiMfr1̂ ] ,9ltDr ^ ^ TTRT ^ ^c^iHii q R ^ n R ii i i : (3t) T7t u tm u r ( ^ ) TPT t ^ i t ( ^ ) ^ / 3 T T I ^ ( ^ # W f f ^ i l ^ u i W f f ^ ^RT ^ ^ 3RJ W ̂ 3TR c b |^ ^ c H 2 j1 ^ # ( ^ ) ^ ^ ^ 3 t r # W T T T T T f^ / ^ ( ^ ) ( ^ 2 6 , f e n i ^ t f b i r ) 1 . 3 I t D T / 3 T f ^ ■3 ^ 2 . 3 # ^ 3 t k ^ m ^ ^ ^ ^ g r ? f r 3 ? ^ ■ ^ a ir i t t R 3? ^ 3 7 c S ^ / ^ y / ^ w m - ^ 3(4) T R I tT » I R lc f t ( ^ T R c f t ^ 1 % ^ ) ---------------------- H c P T ^ % T R Jq ’ ^ 3 T O T * W t ) K) T H E G A Z g r i B O F IN D IA ; E X TR A O R D IN A R Y __________ [ P a r t Sec.’3(i)] 3 . B t ^ a i r s r / 3 T ^ T K 3 H T 4 . sn o <1% ^ ( ^ ) + ( y j ) amr (^) awTrarrft aftr ^ ^ amr ( ^ ) ^ ^ ( ^ ) ^ ’ ^TcT ^ ( t r ) q 5 t f tiS > t (g>) a?g ^ T T fira i/T R m V r ( ^ ) 1 W R
(tt) 3 T ^ f W ^ 3 ? 3 ^ “ 1 3 t TcT ^ 1 .
2 . 3 ? 5 ^ - 1 4 ^TTcj;^ 7 T ? r ^ ( ^ s r ^ ^ T T t e / w n ? t ^ ^ (T J ) 3T̂ =2T 3 T 3 ^ - 1 5 aiw ‘n c T ^ arrafS^ tjTJTT ^ : 3 T 5 ^ - 1 6 ^ h T e € l , a r r t r ( 1 ) T R T c ^ % sm ( 2 ) ^ 3 T R T
(3) 3T^ [ ^ n — ^ r g g 3 ( i ) 3 v ro r ^ w w : _________ u - w [P r^ 3(4) JRTR 9TR<ft (iTTVHhr IRVRW P m ) -------------- ^ IBT % W T ^ 3 1 5 ^ ( T r f ^ r ^ r ) 3 T 5 ^ - 1 7 3lf5f?T B I T ^ ( 1 ) 3 ? 3 ^ |p r c T W ^ r ^ ^
(2) ^ ̂ ( ^ ) q > 4 q i R < i l ^ ( ^ )
(3) c M 3 ? ^ tr- sZii^ 3 ? 5 ^ - l 8 S R T d T R T x T T ^ ^ 1R T ^ ^ ^H%cT 3 1 ^ W li^-Ui ( ^ ) - ^ I p f c ^ ^ q f ^ ^ P ^ r f r R i t ( ^ ) - 3 T 3 ^ ^ MRTlTMRf^T ( ^ ) - 1 .4 .2000 ^ 3 ? f ^ ( ^ ) - 3 M 31^[^i^-19 ^«imT 3fr^ % îh5RT ^ 3FTT IRIRTf^ 3RT 1RT ^ 1RT ^ ?̂2JTTTiTr 3 ^ J T v f ^ ( i T H ^ , U ? J f § ^ # ^ )
(1) [^) ^ ^ f^R1% 3TclicT ^ ~ ^ V / ^ # i r ^ f r % c r \,tt) 3 i 7 i ^ ^r ( ^ t C ^) [^) 37^ ^ 3 m ^ ( ^ t c ^ ) '^V l Cl 3t?T ^ V^) 37^ ^ [pRW 3(4) t%tr] J W R H R c f t ( H R c t o J r a r w f W r ) ---------------------- ^ ^ ^ ^ 3 1 5 ^ ) 3 i5 q ^ -2 0 ytvRT ytvFTT ^ <4V'Jl'1l ^ f̂fuFfT 3 T ^ ^ ^ ̂ ̂ ̂ ̂ ̂ [^ ) d W + ilw e ^ \ ^ ) TTHR ^ 7 T 5 f r - f ^ ? I [^) f ^ < ! i i i , i H ^ c H a l r r ^ 5 ^ ) f ^ i i m 3 t R [t$) R w \ ^ 3 T P ^ T I^ ^??Fnfr [ oT!̂ ^ iRTJHri 3 l t r T E R ^ ( 3 ) 3 f t T ^ y w cZT?r \ ^ ] t c W m ^ m r r r (3T) e h g c ^ - (^) \ut\ 3 1 T f ^ ,i3!T?r [ ^ 3?tT ^ t o \^) “J j P t 3?tT W T ^ t o [^) l^ fen 3?tT WT3JI ( ^ ) ^I3m s S t ^ t t E T ^ / 3 # T f t ^ ) W 3 t r ^ T j t r i^ tT l^ g ^ g i j ^ r f% 7 T vm fi 3 T ^ 3 T 5 ^ - 2 1 g i T z f ^ ^ U t ^ U r ' ( I ' U c ^ 4 t ^ . 3 ^ T t / ^ IFT 3^T t ^f?r - i^n ^ a r r t n f e r c f ^ fb rr ^ ^ ^Z R T c b c i l ^ ' ^ W ^ I c i l ^ 3 T ^ ^ i r f e r ^ ( ^ 2 6 ^ f e n r ^ ) 12 THE GAZETTE OF INDIA: EXTRAORDINARY_________ [Pact H—Sec. 3(i)l im R ( w H h r ^RTRw P m ) -------------- ^ xr r̂ % w m ^ arg-^ tfl ( ^ # ) 3 T ^ ^ -2 2 3 1 5 ^ , 3TTf îRoZnT ttcT ^ 3 T ^^F T c?^]’ 3t̂ 4 1 - 2 3 - ttct̂ ^ s m x iT\ ^IT '^rT w n 'R ' S i r a " S R T ^ s t T s r ( ^ 3 l5 g jf t-2 6 , feww) 3 1 ^ ^ ^ - 2 4 - g ^ 3 r R t w n z i h i n T ■'r t ^ ( ^ 3 1 jg jf t-2 6 , ^ f e w ) w r - ^ [P m 3(4) ^̂ 3131 JRTR W eft (iTRcft^ H-HKUI f^TW)-------------- ^ ^ 3 ^ W % ^ 31^’qiH 2 5 - W c g ^ # g t q 5 ^ 1 . f W r ^ ^ ^ ; ^ W T T ? ^ ^ i ^ c i < f L i | i i i c B ^ i ' f f r 3 T r a T 7 ^ ĉ t g r ^ 3 l k q R ^ i J j R i i i l ' g f t q ^ t i F T i t t 3 ? k 0 5 ^ ^ q g t l F T ^ T R g 5 t W e f t 1 1 2 . ^ < i e < J i « l > H ^ H F T # 3 f t T 5 ^ ( f v R # 3 T ? p f c T H ^ f l ' f l 5 ^ ^ # f ) ^ f ^ r # ? T J r T 3 ^ c f 5 t w ^ 1 c ^ ^ T T fn ' t i w m n i w ^ ^f ^?sjTW iR w ^ ^ - f r f ^ H f ^ r T 1 1 3 . q R w q f ^ • i? J I ^ MR-H^iRl'iri i f 5 r m »1Kcft ^ g 'k l id R d j r f ^ f e "^fan^t 5iiDr" SRT ^ ? f r t 'n # 11 [ ^ 1 1 —-^P^sa)]____________ ________ W ^ T Pm : _________________________________ 13 ^ T t v H T s f r ^ t t u I p f t T T c T ̂ ^ " ? R E T 3|T7 ^ ST^ ^ufrUrT f I 'H<*k ir t ^ ?^?[trRW g r m f W 3 f \ T % 3 T ? f r T W fT T T l W T - ^ [Praw 3(4) ^feo] JTOR »mcft (HRtlW H-HKui Pnnr)----------- git
4. M<sifo (^) ?HT ^ ^̂ nrTT t ^ ^ siRmR-sifMWr 1961 Tf t i ^ f^ raT r q # C T t q % q f ^ g r f t r e T 5 ^ % ^ ?RT g5t ^ h<iR41 ^ ^ ijR'HwjRi.ii)’ ^ ^ % -̂ RPT ^ t̂cJT ^ m P T T i ( ^ ) ^ ^ f ^ r a ? r ^ if fRT ^ ’̂ ic F T ^Ijqif^lcb OTEIR ^ W TcTT 1 1
5. f̂ '̂5!n ^ ^ W T - ^ Ipraw 3(4) JTOR »mcft ( w c M H-Hi-̂ ui P n n r)-------------- g c r r "Rr % 5R?<Tg>t 315^ 2 6 3 f r ? ^ f e n r n r f c ^ u i :
1 . TRTR ■^vr^ WRW R m ) ^ f̂SITW m ^H i-y gii4lift ^ if ^ Tit t , CTSIT w "^IPT ^ ^ % 31^rfitcT 31IcTT 11 d<j,>HK 31TIT >e4l4>l4 M<irfr1ifr(^ IT IT 'ft) 3iTO^3tf?if5raiT^qnT 145 ^ a r r a r r ^ #!5T g5t ^ a m r 11 14 THE GAZETTE OTINDIA: EXTRAORDINARY [Pact H—Sec. 3(i)l [ v F T n - ^ ^ 3 ( i ) ] _______________________ ; arowRqr 15 ^ * t r R T , ^ ^ ^ ^ '( 'H d i ^ x i? ;^ ^ £2TR # f t r e r a r ^ ^if^TvZRr tT5rf^ arrpTlf T lf f I giT ^ S T t , <?̂ 'yic*)*1 feu ju j1 -i S im ^ g c f^ ^ 13̂ t l 2 . 3?ra>f̂ tra>
2.1 3 # fn ^ ^ ^ ^ >i<n*K ^ fejIT vmrTT, WJT ^ STRsf^rgr TfHT W TT 11
3. ^ 2000-01 ^ 2004-05 cT^ ^ M ^ aimR TR ■3fT 7% t ^ 3 ^ 3 ^ 25 f^Rdd % STtT^ f I 5̂?cZT chi4*i'(l ( f t^ ) JT?T w rg > (? 3?k ^ ) WPT: *1# f^55ft tll'fl'U [m i/3/200i-^.(’ft)/^- C ^ - ) (w ^ -n )] v:̂ . ■kit^ ^ m , MINISTRY OF INFORMATION AND BROADCASTING NOTIFICATION New Delhi, the 1st December, 2006 G.S.R. 731(E )^In exercise of the powers conferred by sub-section (1) of section 21 r ^ with clause 0) of sub-section (2) of section 32 of the Prasar Bharati (Broadcasting Corporation of India) Act, 1990 (2S of 1990), the Central Government hereby makes the following rules to provide the form in which the annual accounts is to be prepared by the Corporation and relating matters thereto, namely:-
1. Short title and commencement. -(1) These rules may be called the Prasar Bharati (Broadcasting Corporation of India), Annual Statement of Accounts of Corporation Rules, 2006.
(2) They shall come into force on the date of their publication in the Official Gazettee.
2. Definitions.- In these rules, unless the context otherwise requires:-
(a) “Act” means the Prasar Bharati (Broadcasting Corporation of lndia) Act, 1990 (25 of 1990);
(b) “CAG/C&AG of India” means the Comptroller and Auditor General of India,
(c) ‘Corporation” means the Prasar Bharati (Broadcasting Corporation of India) established under Section 3 of the Act;
(d) “DDO” means the Drawing and Disbursing Officer of the Corporation,
(e) “PAO/P&AO” means the Pay and Accounts Officer of the Corporation;
(f) “Year” means the financial year. The terms and words with their cognate expressions used in these rules and not defined but defined in the Prasar Bharati (Broadcasting Corporation of India) Act, 1990 (25 of 1990), the General Clauses Act, 1897 (10 of 1897) and the General Financial Rules, 2005 as amended from time to time, shall have their meanings respectively assigned to them in the said Acts or Rules.
3. Accounts of the Corporation.-(I) The annual statement of accounts of the Corporation for every financial year beginning with 2000-01 shall be prepared by the Member (Finance) or such other officer of the Corporation as may be authorized by the Chief Executive Officer, in this behalf
(2) The annual statement of accounts duly approved by Board of the Corporation shall be submitted by the Chief Executive Officer to the Central Government for laying it before the Parliament, as required under sub-section (4) of section 21 of the Act, within nine months from the expiry of the financial year to which it relates.
(3) The Member (Finance) shall supervise the maintenance of the accounts of the Corporation, the compilation of financial statement and return and shall also ensure that all accounts, books, connected vouchers and other documents and papers of the Corporation required by the Audit Officer for the purpose of auditing the accounts of the Corporation are placed at the disposal of that officer.
(4) The accounts of the Corporation shall be maintained in Form ‘ A’.
(5) The annual statement of accounts shall be signed and authenticated by Chief Executive Officer and Member (Finance).
(6) The annual statement of accounts shall be submitted to the i^d it officer on or before the 30* of June following the year to which the accounts relate and the Audit Officer shall audit the accounts of the Corporation and report thereon.
(7) The Corporation shall, within thirty days of receipt of Audit Report, remedy and defect or irregularity pointed out therein and report to the Central Government and the Audit officer about the action taken by it thereon. 16 THE GAZETTE OF INDIA: EXTRAORDINARY__________[Part II—Sec . 3(i)] F o r m ’ A [See rule 3(4)] Prasar Bharati (Broadcasting Corporation of India) Receipt & Payment Account for the montli/year ended.................... NameofD.D.O. .............................. Bank A/c No. Receipt.............................. Expenditure................ Bank Reconciliation Statement Attached/Not attached [ ^ 1 1 —^ 1 ^ 3 ( i ) ] ____________________________^ ______ ________ 17 (Amount -R s.) R eceipts Current Year Previous Year Pa>Tncnts Current Year Previous Year I. O p ra jn e Balances I. Expenses f
(a) Cash in hand (a) Eslabli&hmenl E.\p.
(b) Bank Balance;) (Schedule 19)
(i) In current A c Receipt A/c (b);.\dministraii\'e E.sn. (Schedule 20) Expenditure A c
(ii) in deposit A/c (c) Programme related (for fixed deposit, if any) (Schedule 2 1)
(c) Imprest A/c fd) E xd. on grants subsidies
(i) Grants g i\en lo Inslitutions II. & a n t s Received (ii)Subsidics given to Inslitutioas
(a) from Government o f India (iii)Grants xecei\ed from oUier Min./Dept
(i) Capital
(ii) Revenue PL.\N NON ?UAH I I In te r cu rrw it A/c tran sfe r o f funds
(iii) Other Min./Dept. To other station Kendra bfiicc 1 m In te r c i i r m i t A/c tn u u fe r by PB(H Q ) IIL I>epQslts m ade ou t of ow n funds (Inve!(tinent otliei*«i)
(a) fiinds received from PB
(b)other station/Kendra/' office IV. Exp. on fixed assets and C apital W ork -in -p roeress 111 IV In te res t receK ed (Schedule JS) i
(a) O il bank deposits (FDR) (a) Pui cliase v f fi.\eJ assels | 1
(b) Loans and .Adv'ances. etc. (b) Exp. on Capital M orii. in progress |
(i) from employees
(ii) Others (i) Major Works
(ii) Mtsc Works Scheme V. O th e r Incom e 1
(a) Rent/LF fw- .AIR'DD Qrs. V. Reftm d o f su rp lus mone> /loans ^ 1 _
(b) LF fOT AIR/DD Towers (a) to Government o f India I I . ----------- (c> Profit on sal&'disposal o f (b) to Prasar Bharati H .t^s. |PB, Ht^| I- assets
(i) Owned assets M . Finance c liarses (In terest)
(a) On loans from Ooveniment I
(ii) Assets acquired out o f Government Grants
(b) Other loans
(iii)Misceilaneous Income (c) Others (For assets acquired prior to
1.4.2000 and other income) M I. O th e r pa^Tnents
(a) Rcfiind o f SD EM VI : iM rrowed (b) Exp. on Deposit worit Capital ioan from Government (c) Advance to parties
(d) Advant^vs to
(i)
(ii)
(lii)
(iv) (V) HBA Molor car Campiiler advance S t;o o lt:i Otha'S 18 THE GAZETTE OF INDIA: EXTRAORDINARY [ P a k t II— S e c . 3 ( i) J VII. Income from Sales M il. Exp. ai^ainst receipt from Government Business
(a) Commercial Receipts (Min,/Dept.-wise breakup 1o be given) VIII Income from Services a) Professional Consultancy Service IX. Closing Balances L\. Other Receipts (a) Cash in hand
(a) Security Deposit Earnest Money
(b) Bank Balances
(b) Deposit work (i)In current A/c
(c) Others Receipt A- c Expenditure A c X. Receipt from Government biuijiess (ii ) in deposit A c Give Min/Dept wise details (FDR if, any)
(c) Imprest A c Total Total CMef Executive Officer Member (Finance) Genera] Manager (Budget and Accounts) Form - A [See Rule 3(4)] PRASAR BHARATI (BROADCASTING CORPORATION OF INDIA) INCOME AND EXPENDITURE ACCOUNT FOR THE YEAR ENDED (Amount -Rs.) INCOME Income from Sales/ Sei'vices Grants /subsidies Fees/subscriptions Income from Investments ( income on investments from earmarked/endow. Funds transferred to Funds) Income from Royalty, Publications etc Interest Earned Other Income Schedule No. 12 13 14 15 16 17 18 Cuirent Year Previous Year TOTAL (A) EXPENDITURE Establishment Expenses Other Administrative Expenses Programme related Expenses 19 20 21 [ w i n —73^3(i)] ^ w r a : 3iRmwi 19 Expenditure on Grants & subsidy Interest Depreciation TOTAL (B) Balance being Excess of Expenditure over Income (Deficit) (A-B) Less: Prior Period Adjustments BALANCE BEING DEFICIT CARRIED TO BALANCE SHEET SIGNIFICANT ACCOUNTING POLICES CONTINGENT LIABKJTIES AND NOTES ON ACCOUNTS 22 23 24 25 26 Chief Executive Officer Place: New Delhi Dated Member (Finance) General Manager (Budget & Accounts) Form - A [See Rule 3(4)] PRASAR BHARATI (BROADCASTING CORPORATION OF INDIA) BALANCE SHEET AS O N ......... . (Amount - Rs.) CORPUS/CAPITAL FUND AND LlABlLTriES Corpus/Capital Fund Reserves and Surplus Earmarked/Endowment Funds Secured Loan Unsecured Loan Deferred Credit Liabilities Current Liabilities and Provisions TOTAL ASSETS Fixed Assets Capital Work-in progress Investments (i) Earmarked/Endowment Funds
(ii) Others Current Assets, Loans and Advances Miscellaneous Expenditure Schedule No 8 8 9 10 11 Current Year Previous year 20 THE GAZETTE OF INDIA: EXTRAORDINARY [Part II—Shc. 3(i)] Deficit as per Income and Expenditure Account TOTAL SIGNIFICANT ACCOUNTING POLICES CONTINGENT LIABILITIES AND NOTES ON ACCOLINTS 25 26 Chief Executive OfTlcer Place: New Uelhi Dated; Member (Fioance) Geoeral Manager (Budget & Accounts) Form - A [See Rule 3(4)] PRASAR BHARATI (BROADCASTING CORPORATION OF INDU) SCHEDULES FORMEVG PART OF BALANCE SHEET AS ON ........
SCHEDULE 1- CORPUS/CAPITAL FUND: Balance as at the beginning of the year Add; Contributions tow^ds corpus/Capital Fund Add/(Deduct)> Balance of net income (expenditure) transferred from the Income and Expenditure Accounted Balance as at the year end.
SCHEDULE 2- RESERVES AND SURPLUS 1 Capital Reserve: As per last account Additions during the year Less:- Deductions during the year
2.General Reserve As per last account Addition during the year Less: Deductions during the year
SCHEDULE 3- EARMARKED/ENDOWMENT FUNDS a) Opening Balance of the &nds b) Additions to the Funds: Total(a) + (b) c) Utilisation/Expenditure towards objectives of Funds i) Capital Expenditures Fixed Assets Others (Amount Rs.) Current Year Previous Year Current Year Previous Year Current Year Previous Year [ ^ 1 1 —^S^3(i)] T̂KcT '9RT TTSm : 21 ii) Revenue Expenditure Salaries etc. Rent Other Administrative Expenses Total C Net Balance as at the year and (a+b+c)
SCHEDULE 4- SECUIWD LOANS AND BORROWINGS:
1. Central Government
2. State Government
3. Financial Institution
4. Debentures & Bonds
5. Others Form - A [See Rule 3(4)] Current Year Previous Year PRASAR BHARATI (BROADCASTING CORPORATION OF INDIA) SCHEDULES FORMING PART OF BALANCE SHEET AS ON............ (Amount Rs.) Current Year Prevkm Iteiir
SCHEDULE 5- UNSECURED LOANS
1. Loan In Perpetuity
2. Csq̂ ital Loan from Ministry of Information & Broadcasting
3. Fin^otal Institution 4 Baidcs
5. Debentures and Bonds
6. Others S C ^ m iL E 6- D EFER^B CREDIT LIABILITIES: SCfflJDfULE 7- CURRENT LIABfLlTIES AND PROVISIONS A. Current Liabilities Advances received- against deposit work Deposits, earnest money, caution money/security deposits Other current liabilities -recoveries from salary and wages etc. Income tax/Sales tî c deducted at source Sundry Greditors-others Remittances to/from HQ/DDOs in transit/reconciliation Total A. Current Year PrevknnYeir Current Year Previoo»¥ev 22 THE GAZETTE OF INDIA : EXTRAORDINARY [ P a r t II—S e c . 3 ( i) ] B. Provisions
1. Taxation
2. Gratuity
3. Superannuation/Pension
4. Accumulated Leave encashment
5. Others. Total B Total A+B Form - A [See Rule 3(4)] PRASAR BHARATI (BROADCASTING CORPORATION OF INDIA) SCHEDULES FORMING PART OF BALANCE SHEET AS ON...........
SCHEDULE 8- FIXED ASSETS DESCRIPTION GROSS BLOCK Depreciation Net Block Cost as on Additions / Transfers from civil wings during the year Deductions/ transfers/ disposal reclassification during the year Cosl at the year end For the year Cumulalive upto the vear As at 31’ March current year As at .31*’ March pre\’ious year A. Fixed Assets
1. Land
2. Buildings Others 3, Plani. Machiner> and Equipment a) Studios b) Transmitters c) Others d) El'cctrical Installations 4 Veliicles
5. Fmnimre. Fixtures 6 Ot^icc Equipments 7 Computers S. Other fixed assets Capital Expenditiu'e on \ arious schemes Tola! of Current Year (A) B CAPITAL WORK- IN- PROGRESS Total(B) I P r c M o u s Y e a r [ Wi l l — : a ro w rc n ____________________________________________ b Form - A [See Rule 3(4)] PRASAR BHARATI (BROADCASTING CORPORATION OF INDU) SCHEDULES FORMING PART OF BALANCE SHEET AS ON............ (Amount Rs.) Current Year Previous year
SCHEDULE 9- INVESTMENTS FROM EARMARKED/ENDOWMENT FUNDS
1. In Government Securities
2. Other approved securities
3. Others ______ _______ Total Current Year Previous year
SCHEDULE 10-INVESTMENTS-OTHER
1. In Government Securities
2. Other approved securities
3. Others __ ' Total Form - A [See Rule 3(4)] PRASAR BHARATI (BROADCASTING CORPORATION OF INDU) SCHEDDUES FORMING PART OF BALANCE SHEET AS ON........... (Amount Rs.) Curreat Year Previous Year
SCHEDULE 11-CURRENT ASSETS, LOANS AND ADVANCES A CURRENT ASSETS Inventories a) Stores & Spares b) METP (Machinery Equipment Tools and Plants) c) Others Sundry Debtors Cash Balance in hand/imprest Bank Ralances a) W ith Scheduled Banks on currcnt accounts on Collection accounts on Deposit account with Canara Bank and other EDRS (includes margin money) wil!\ vaiious offices 2 4 THE GAZETTE OF INDIA: EXTRAORDINARY [ P a r t II—S e c . 3 ( i ) ] b) Remittances to/from HQ/DDOs in transit/reconciliation’s Total ( A) (Refer Schedule 26, Notes to Accounts) B. Loans/advances
1. Loans/advances Staff Others-departmental Suspense account
2.Advances and other amounts recoverable in cash or in kind or for value. to be received On capital account Prepayment Others
3. Interest Accrued: On investments from Earmarked/endowment funds On investments Others Others
4. Claims Received Total(B) Total (A)+(B) Form - A [See Rule 3(4)] PRASAR BHARATl (BROADCASTING CORPORATION OF INDU) SCHEDULES FGi^inNG PART OF BALANCE SHEET AS ON........
SCHEDULE 12- EVCOftffi FROM SALES/SERVICES Income from sale a) AIR & Doordarshan CommerciaJ revenue b) Sale of CDs/VCDs c) Sale of Raw Material d) Sale of Scrap Income fix>m Senice* a) Professiona)/Consultanc>- Senice b) Processing Charges c) Others-speci '̂ Total
SCHEDULE 13- GRANTS /SUBSIDIES 1) Central Government 2) Sate Government Total sc h e d u l e 14-FEES/SUBSCRIPTIONS a) Professional/Consultanc>- Senice fee b) Oihers Total
SCHEDULE 15-INCOME FROM INVESTMENTS Interest on Fixed Deposits (Amount Rs.) Cuireot year Previous year Current year Previous year Current year Previous year Current year Previous year Cuirent year l^ ^ o iis year
SCHEDULE 16-INCOME FROM ROYALTY^UBLICATIONS ETC 1) Income from Royalty 2) Income from Public^on 3) Others Current year Previ(Mi» year
SCHEDULE 17 INTEREST EARNED On Term Deposits with Scheduled Banks 1) On Term Deposits with Sch^ul^ Banks 2) On loans a) Emi^oyew/StafF b) Others 3) Interest on Debtors and other Receivables Current year Previwu year
SCHEDULE 18-OTHER INCOME Other Receipts including Fees from Towers Profit on Sales/di^osal of assete a) Owned Assets b) Assets acquired out of grants, or received free of cost c) Assents acquired iHior to 1.4.2000 d) Misc IncoHK Total Form - A [See Rule 3(4)] PRASAR fiHARATI (^OA0CAST1NG GGRPORATION OF INDL\) SCHEDULES FORMING FART OF BALANCE SHEET AS ON..........
SCHEDULE 19- ESTABLISHMENT EXPENSES (Amount Rs.) Plan Non-Plaii Curreirtyear Previous year Current year Previous year Establishment Expenditure a) Salaries & Wages (include, Honorarium/LTC i) Medical reimbursement b) Allowance (&, Bonus including OTA/CEA c) Contribution to PF (if any) d) Contribution to other fund (if any) e) Staff welfere Expenditure f) Expenses on employees retirement and Temiinal Benefits g) Leave Salary and Pensiwi Contribution h) Others
SCHEDULE 20̂ ONier AdnsiiiMrative Expenditure a) Purchase stock b) Labour Clmrges c) E>ome«tic Travel Expenditure d) Foreign Travel e) Rent, Rates, Taxes f) Advertising and Publicity g) Professional Charges h) Scholarship and Stipend . i) Supplies and Material -g r rs3(i)]_____________________________VR? ^ W T ? : S j) Vehicle Repairs ax\d Maintenance k) Electricity, Power and Maintenance 1) Water Clwges, Maintenance and its installation m) Postage n) Telephone and Communication Charges
(a) Landline (b) Mobile o) Hospitality Expenditure p) Insurance on Plant and Machinery q) Insurance on Land and Building r) Auditor's Remuneration s) Printing and Stationery t) Irrecoverable Balance-written off u) Provision for Bad and Doubtful Debts/Advances v) Local Conveyance w) Minor Works x) Machinery Equipment Tools and Plants y) Consumables z) Packing Cliarges aa) Otliers. Form - A [See Rule 3(4)] PRASAR BHARATI (BROADCASTING CORPORATION OF INDU) SCHEDULES FORMING PART OF BALANCE SHEET AS ON_____ (Amount Rs.) g ...... THE GAZETTE OF INDIA: EXTRAORDINARY [P art II—Six. 3(i)] Current year Previous year
SCHEDULE 21-PROGRAMME RELATED EXPENSES Royalty Payment to UNI/PTI Commissioning of Programme Software expenses Pan Am Satellite expenses Sport Events Expenses Payment of Artists Other Programme expenses Total (Refer Schedule 26, Notes to Accounts) Current year Pre>io»us year
SCHEDULE 22- EXPENDITURE ON GRANTS, SUBSIDIES _____________ Expenditure on grants ___ _____ Current year Previous year
SCHEDULE 23-INTEREST “ Interest on Loan- Central Government Interest on Loan in Perpetuity Others __________ _ Total interest (Refer Schedule 26, Notes to Accounts)
SCHEDULE 24-PRIOR PERIOD ADJUSTMENTS (Refer Schedule 26, Notes to Accounts) Current year Previous vear I^orm - A [See Rule 3(4)] PRASAR BHARATI (BROADCASTING CORPORATION OF INDIA) SCHEDULES FORMING PART OF BALANCE SHEET AS ON........
SCHEDULE 25- SIGNIFICANT ACCOUNTING POLICIES 1 Method of accounting The Corporation is to prepare its financial statements on accrual system of accounting. On this basis revenue and the related assets are recognized when earned and expenses are recognized when the obligation is incurred.
2. Inventory Valuation Stores and Spares (including machinery spares) are valued at cost. Fixed assets are carried at cost less depreciation. Cost includes allocated establishment expenses.
3.Fixed Assets Fixed assets are stated at transfer amount in respect of assets transferred to Prasar Bharati and the corresponding credit is to "Loan In Perpetuity”. In respect of capital expenditure incurred on different schemes undertaken by AIR or DD all related & associated expenses are capitalized. Transfer of Assets by the Central Government are subject to actual valuation and verifications
4.Method of depreciation a) Depreciation is provided on Straight line method as p6r rates specified in the Income Tax Act, 1961 except depreciation on cost adjustment arising on account of foreign currency liabilities for acquisition of fixed assets, which is amortized over th<; residual life of the respective assets b) In respect of additions to/deductions from fixed assets during the year, depreciation is considered on Pro-rata basis.
5.Foreign Currency Transactions Transaction in foreign currencies are accounted for at the prevailing exchange rates at the date of transactions Form - A [See Rule 3(4)] PRASAR BHARATI (BROADCASTING CORPORATION OF INDLV) SCHEDULES FORMING PART OF BALANCE SHEET AS ON........
SCHEDULE 26- NOTES ON ACCOUNTS AND CONTINGENT LLVBILITIES NOTES ON ACCOUNTS 1 Prasar Bharati Broadcasting Corporation of India is established as general public utility institution and fall under the category of “Not-for-Profit Organization” Accordingly, based on Generally accepted accounting practices, and Section 145 of the Income Tax Act, it can follow either cash or mercantile systems of accounting. Considering the organization structure and prevalent past practices The Income and Expenditure account and the Balance Sheet therefore, is based on mercantile system of accounting [ w i l l — 7 g ^ 3 ( i ) ] ______________ _____________________^ T T s m : ^ Accordingly, the Accounting PoUcy 1 meets the disclosure requirement as far as method of preparation of financial statements are concerned.
2. Contingent Liabilities
2.1 Claims against the Entity not acknowledged as debts is taken as contingent - liability
3. The accounts of the Corporation for the period 2000-01 to 2004-05 being prepared on cash basis on exception to the accounting method mentioned in Schedule 25 K ____________________________ THE GAZETTE OF INDIA: EXTRAORDINARY_________ [ P a r t II—Sec. ’3 (i)] Chief Executive Officer Member (Finjince) General Manager (Budget & Accounts) Place: Dated [F. No. l/3/2001-B(P)/B (Fin.) (\^ l. II)] N. BAUENDRA KUMAR, Jt. Secy. IMitiied by the Manager. Govt, of India Press, R ing Road, Mayapuri, New D elhi-110064 and Published by the Controller o f Publications, D elhi-110054.