central marine fisheries research institute, kochi
TRANSCRIPT
(Amount in Rupees)
A. Income Schedule Current Year Previous Year
Income from Sales/Service 8 4021800.00 4984467.00
Grants in aid/subsidies 9 1508222772.00 1206920618.00
Fees/Subscriptions 10 2639228.00 2989170.00
Income from Investments 11 0.00 0.00
Income from Royalty, Publications 12 1091480.00 634474.00
Interest earned 13 5813605.00 9080831.00
Other Income 14 15548015.00 8942612.00
Prior Period Income 15 0.00 0.00
Total (A) 1537336900.00 1233552172.00
B. Expenditure
Establishment expenses 16 1302866212.00 992252679.00
Research & Operational Expenses 17 66765576.00 92028279.00
Administrative expenses 18 130649454.00 125721312.00
Grants and subsidies 19 7950000.00 4450000.00
Miscellaneous expenses 20 16118810.00 10011052.00
Depreciation 5 100811436.00 95448249.00
Prior period expenditure 21 0.00 0.00
Total (B) 1625161488.00 1319911571.00
F&AO
CENTRAL MARINE FISHERIES RESEARCH INSTITUTE, KOCHI
Balance being surplus/(Deficit) carried to
corpus/Capital Fund
INCOME & EXPENDITURE ACCOUNT FOR THE YEAR ENDED 31ST
MARCH 2018
INDIAN COUNCIL OF AGRICULTURAL RESEARCH
-87824588.00-86359399.00
INDIAN COUNCIL OF AGRICULTURAL RESEARCH
ANNUAL ACCOUNTS 2017-18
(Amount in Rupees)
Schedule Current Year Previous Year
Capital Fund 1 914224531.00 947846801.00
Reserves 2 0.00 0.00
Earmarked/Endowment Fund 3 4629334.00 3147801.00
Current Liabilities & Provisions 4 197410886.00 170072437.00
Total 1116264751.00 1121067039.00
Fixed Assets 5 830723442.00 855620360.00
Investments – Earmarked/Endowment Funds 6 0.00 0.00
Current Assets, Loans & Advances 7 285541309.00 265446679.00
Total 1116264751.00 1121067039.00
Significant Accounting Policies 22
Contingent Liabilities & Notes to Accounts 23
Director Finance & Accounts Officer
BALANCE SHEET AS ON 31ST
MARCH 2018
Corpus/Capital Fund & Liabilities
Assets
CENTRAL MARINE FISHERIES RESEARCH INSTITUTE, KOCHI
(Amount in Rupees)
Current Year Previous Year
Schedule 1 – Capital Fund
Balance at the beginning of the year 947846801.00 971844268.00
Add : Grants utilized for capital expenditure** 49554171.00 83973158.00
Add: Funds of Sponsored Projects/Schemes utilized
for capital expenditure35301482.00
3619639.00
Add Net Income/expenditure transferred from the
Income & Expenditure account-87824588.00
-86359399.00
Less: Adjustment from Capital Fund * 30653335.00 25230865.00
Balance at the year end 914224531.00 947846801.00
Schedule 2 – Reserves
1. Capital Reserve
As per last account 0.00 0.00
Add value of assets acquired/donated out of
sponsored project funds0.00 0.00
Add Free gifts 0.00 0.00
Less Deductions during the year 0.00 0.00
Balance at the year end 0.00 0.00
Works Other than works WorksOther than
works
i) Govt. Grant 1990622.00 13837806.00 30410456.00 3315287.00 49554171.00
ii) NAHEP 0.00 0.00 0.00 0.00 0.00
** Total should match with figure shown under 'Grants Utilized for Capital expenditure'.
F&AO
CENTRAL MARINE FISHERIES RESEARCH INSTITUTE, KOCHI
Taken in Sch-5 Taken in Sch-7
Total
SCHEDULES FORMING PART OF BALANCE SHEET AS ON 31ST
MARCH 2018
ANNUAL ACCOUNTS 2017-18
Revenue Resource Generated Rs.29130940-Recovery of Loans & Advances Rs.1827556+Refund of
unpsnt balance of Grants of previous years Rs.3349951 (LC & Adv.Settlement) =Rs.30653335
Finance & Accounts Officer
Break up of Grants utilised for Capital Exp during 2017-18
INDIAN COUNCIL OF AGRICULTURAL RESEARCH
Revenue Resource Generated at Unit (-) Revenue utilized
towards Revenue Expenditure (-) Recovery of Loans &
Advances
3
ANNUAL ACCOUNTS 2017-18Amount in Rupees
A) Opening Balance 1852639.00 1295162.00 3147801.00 4442963.00
B) Additions during the year 0.00 0.00 0.00 0.00
i) Income from investments made from the funds 0.00 0.00 0.00 0.00
ii) Other additions 1911853.00 0.00 1911853.00 1911853.00
Total {(a) + (b)} 3764492.00 1295162.00 5059654.00 6354816.00
c) Utilisation/Expenditure towards objectives of funds
i) Revenue Expenditure 0.00
Revenue Expenditure 84102.00 0.00 84102.00 84102.00
- Grants to families to deceased employees 0.00 0.00 0.00 0.00
- Exgratia payments to employees on Compassionate grounds 0.00 0.00 0.00 0.00
- Scholarship – Hostel subsidy 0.00 0.00 0.00 0.00
- Subsidy for books 0.00 0.00 0.00 0.00
(ii) Capital Expenditure 99550.00 246668.00 346218.00 592886.00
Refunds/ Transfer to Current Liabilities - Sponsored Projects 0.00 0.00 0.00 0.00
Total ( c ) 183652.00 246668.00 430320.00 676988.00
Closing balance at the year end (a+b-c) 3580840.00 1048494.00 4629334.00 5677828.00
F&AO
CENTRAL MARINE FISHERIES RESEARCH INSTITUTE, KOCHI
Previous Year
INDIAN COUNCIL OF AGRICULTURAL RESEARCH
Fund-wise Break up
Schedule 3 : Earmarked/ Endowment FundsEarmarked Endowment
Total
Current year
4
ANNUAL ACCOUNTS 2017-18
Sub-schedule to Schedule 3 giving details of Earmarked / Endowment Funds
Capital
Expenditur
Revenue
Expenditur
1 Interanal Resource 1808223.00 1810366.00 3618589.00 99550.00 3686.00 103236.00 0.00 3515353.00
2 Institute Staff Welfare Fund 42130.00 71041.00 113171.00 0.00 49970.00 49970.00 0.00 63201.00
3 ICAR Staff Welfare Fund 2286.00 30446.00 32732.00 0.00 0.00 0.00 30446.00 2286.00
Total Earmarked Funds (A) 1852639.00 1911853.00 3764492.00 99550.00 53656.00 153206.00 30446.00 3580840.00
1 Best Institute Award Money 795162.00 0.00 795162.00 246668.00 0.00 246668.00 0.00 548494.00
2 Cashless ICAR Institute 500000.00 500000.00 0.00 0.00 0.00 0.00 500000.00
Total Endowment Funds (B) 1295162.00 0.00 1295162.00 246668.00 0.00 246668.00 0.00 1048494.00
Grand Total (A+B) 3147801.00 1911853.00 5059654.00 346218.00 53656.00 399874.00 30446.00 4629334.00
Total funds
Expenditure during the Total
Expenditu
re
Refunds
during the
year
Closing
Balance
A) Earmarked Funds
B) Endowment Funds
CENTRAL MARINE FISHERIES RESEARCH INSTITUTE, KOCHI
INDIAN COUNCIL OF AGRICULTURAL RESEARCH
(Amount in Rupees)
Sr.
No.
Name of Earmarked/
Endowment Funds
Opening
Balance
Receipts
during the
year
Amount in Rupees
Schedule 4 – Current liabilities & Provisions Current year Previous year
A. CURRENT LIABILITIES
1. Sundry Creditors:
(a) For goods (5006+49441+357) 54804.00 36125.00
(b) For others 0.00 0.00
2. Advances received 0.00 0.00
3. Deposits from staff 0.00 0.00
4. Public Works Deposits 0.00 0.00
5. Deposits others (EMD, Security Deposit) 5942128.00 4862102.00
6. Statutory liabilities (GIS, GPF, TDS, Pension, Bonus, GST & Other Taxes) 406800.00 585298.00
a. Overdue 0.00 0.00
b. Others 974.00 0.00
7. Other current liabilities
a) Salary Payable 43665873.00 42287677.00
b) Other expenses (997624+4130+1513816 previous year bonus) 2515570.00 2712999.00
c) Receipts against ongoing sponsored/consultancy/projects(Net) 100939371.00 71802387.00
d) Receipts against sponsored conferences/Seminars(Net) 0.00 0.00
e) Intellectual fee for distribution 0.00 0.00
f) Loans and Advances 5474186.00 4881742.00
8. Unutilized grants from Govt. of India – to be refunded
Govt. Grant 8700240.00 39003244.00
NAHEP 0.00 0.00
A.P.Cess 0.00 0.00
9. Closing Balance of Internal Resource Generation 29710940.00 3900863.00
10. Book overdraft in Bank Account
Total (A) 197410886.00 170072437.00
B. Provisions
1. Gratuity 0.00 0.00
2. Superannuation/Pension 0.00 0.003. Leave Encashment 0.00 0.004. Claims 0.00 0.005. Others(specify) 0.00 0.00
Total(B) 0.00 0.00
Total (A + B) 197410886.00 170072437.00
F&AO
ANNUAL ACCOUNTS 2017-18
INDIAN COUNCIL OF AGRICULTURAL RESEARCH
CENTRAL MARINE FISHERIES RESEARCH INSTITUTE, KOCHI
5
ANNUAL ACCOUNTS 2017-18
Sub-schedule to Schedule 4 giving details of Sponsored projects / Schemes
Capital
Expenditure
Revenue
Expenditure
1 2 3 4 5 (3+4) 6 7 8 9 10 (5-8-9)
1
DOD-Farming and pearl production in blacklip pearl oyster -
pinctada margartifera in A& N Island -588357.00 1593215.00 1004858.00 0.00 1003226.00 1003226.00 0.00 1632.00
2
Min. of Earth Science-Assessment of myctophid resources
in the Arabian sea and develop harvest and post techn
ologies 37750.00 0.00 37750.00 0.00 0.00 0.00 0.00 37750.00
3
MoEF - Bioinventorisation of coral fishes of South India
with special reference to threats and conservation 52980.00 0.00 52980.00 0.00 0.00 0.00 0.00 52980.00
4Study to Assess Leterary Health and Income Status of
Fisheries in India - 214910.00 0.00 214910.00 0.00 0.00 0.00 0.00 214910.00
5
MOEF-Project on Flow of matter trophic levels on Bio-geo
chemical in marine ecosystem 188877.00 0.00 188877.00 0.00 136800.00 136800.00 0.00 52077.00
6
Mapping and Resource assessment of Pearl Oyster banks
133726.00 0.00 133726.00 0.00 0.00 0.00 0.00 133726.00
7Innovation in Science Pursuit for Inspired Research
0.00 380000.00 380000.00 0.00 202000.00 202000.00 0.00 178000.00
8Integrative taxonomy of deep sea shrimp resources along
with the southern coast of India 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00
9 KSTCE- Sandhya S.V. 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00
10Resource assessment and Broadcasting of Elasmobranc
6200.00 252200.00 258400.00 0.00 258400.00 258400.00 0.00 0.00
11Eco-biological investigations on major Pelagic Fihseds
161840.00 0.00 161840.00 0.00 27353.00 27353.00 134487.00 0.00
12Satellite Telemetry Studies on Migration patterns of
244212.00 0.00 244212.00 0.00 202600.00 202600.00 41612.00 0.00
13Polyunsaturated fatty acid enriched formulation from
0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00
14Studies on genetic stock structure of Indian Mackerel,
-28.00 0.00 -28.00 0.00 0.00 0.00 0.00 -28.00
15 NBFGR - National sutvrillssnce programme for aquatic 166754.00 1648364.00 1815118.00 0.00 1746725.00 1746725.00 0.00 68393.00
16MoA- Strengthening of Database and Geographical
158463.00 2500000.00 2658463.00 0.00 1567400.00 1567400.00 0.00 1091063.00
17 Training Programme in Mariculture for Maldives Officials 395000.00 0.00 395000.00 0.00 0.00 0.00 0.00 395000.00
18 SERB- Characterisation of polysacharides and phenolic 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00
19 KVK- Production 623823.00 0.00 623823.00 150500.00 150500.00 0.00 473323.00
20MoEs - Global learning for local alotuion: reducting
2654228.00 0.00 2654228.00 450744.00 1625781.00 2076525.00 0.00 577703.00
21
GOMBRT- Capacity buliding on seed production of
selected marine ornamental fishes to fishermen in Gulf of
Mannar region 43750.00 0.00 43750.00 0.00 43750.00 43750.00 0.00 0.00
22
Study for Estimtimatiom of input cost of Marine Fishery
(including prawns and valued fish) for arriving at Gross
Value addede(GVA) 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00
23Determination of the conservation value of Mngrroves of
Andhra Pradesh 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00
Refunds
during the
year
Closing
Balance
CENTRAL MARINE FISHERIES RESEARCH INSTITUTE, KOCHI
INDIAN COUNCIL OF AGRICULTURAL RESEARCH
(Amount in Rupees)
Sr.
No.
Name of Sponsored Projects/ Earmarked/
Endowment Funds
Opening
Balance
Receipts
during the
year
Total funds
Expenditure during the yearTotal
Expenditure
24fser-Molecular approach ti diet analysis in selected
Commercially important tunas 34712.00 300000.00 334712.00 0.00 314486.00 314486.00 0.00 20226.00
25
CMLRE-Towerds the developing models for prediction of
Recuitment success in major Indian marine fish stocks 1916113.00 0.00 1916113.00 0.00 1064080.00 1064080.00 852033.00 0.00
26
MOES- Development of anti microbial , anti-inflamatory
and anticancer agents from the marine-organisms and
micro-organisms 60366.00 0.00 60366.00 0.00 1920.00 1920.00 0.00 58446.00
27The Jewaharlal Nehru Science fellowship Award to
Dr.Grinson George, Senior Scientist 999317.00 3950000.00 4949317.00 0.00 3536362.00 3536362.00 0.00 1412955.00
28 Gme-Sale 3600.00 0.00 3600.00 0.00 0.00 0.00 0.00 3600.00
29 UGC - Jaseera K.V 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00
30 UNDP-GEF Sindhubarg Calicut RC 40752.00 216000.00 256752.00 0.00 237422.00 237422.00 0.00 19330.00
31 DBT-National Training in Molecular Biology 386424.00 997576.00 1384000.00 0.00 1159784.00 1159784.00 0.00 224216.00
32Livig Resourcec of the Gulf of Manner: Assessment of
39470.00 0.00 39470.00 0.00 0.00 0.00 0.00 39470.00
33Establishing a marine finfish nursery at CMFRI, Karwar
43334.00 0.00 43334.00 0.00 0.00 0.00 43334.00 0.00
34
DBT-Derivation and characterisation of embryonic stem
cell lines from the marine ornamental maroon clown fish
premnas biaculeatus and induced pluripotent stem cell
lines from the humpback grouper cromileptes altivelis 131486.00 1791270.00 1922756.00 91188.00 623689.00 714877.00 0.00 1207879.00
35
Women Scientists Scheme (WOS) - In virto marine
molluscan mantle tissue culture for ortho and dental
applications 245030.00 0.00 245030.00 0.00 25714.00 25714.00 219316.00 0.00
36
NCSCM- assessment of extent of community dependence
on the coastal ecology sensitive areas (ESAs) in
Vembanad Lake, Kerala 106186.00 0.00 106186.00 0.00 0.00 0.00 106186.00 0.00
37
A strategic assessment of mud crab framing potential in
brackish water stretches between Velas and Dabhol in the
Ratnagiri Dist. Of Maharashtra 84282.00 240000.00 324282.00 0.00 10365.00 10365.00 0.00 313917.00
38
Performance Appraisal of Theeramythri Initiatives in Kerala
- Benefit monitoring assessment and visioning for the
future - Kerala State Fisheries 0.00 200000.00 200000.00 0.00 0.00 0.00 0.00 200000.00
39
Remote sensing & GIS for ecosystem based marine living
resources management - Space Application Centre, ISRO,
Ahmadabad 138561.00 460000.00 598561.00 0.00 529707.00 529707.00 0.00 68854.00
40Modelling biogeochemical cycles in coastal oceans - Space
Application Centre, ISRO, Ahamadabad 130737.00 450000.00 580737.00 0.00 514021.00 514021.00 0.00 66716.00
41
KSCSTE - Genetic tagging of spawning populations of
Indian oil sardine, sardinella longiceps along south west
coast of India using microsatellite markers. 3347.00 719304.00 722651.00 0.00 707585.00 707585.00 0.00 15066.00
42
DBT - Molecular taxonomy and phylogeny of Cones (cone
snails) and Strombs (Mollusca, Gastropoda ) of the Indian
Coast 770825.00 1491340.00 2262165.00 742974.00 1445347.00 2188321.00 0.00 73844.00
43DST- INSPIRE Fellowship Programme - Jayasree V.S. JRF
0.00 380000.00 380000.00 0.00 360000.00 360000.00 0.00 20000.00
44
National Consultation Meet entitled Seaweed Mariculture,
Utilisation and value addtion at CMFRI0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00
45UNDP Sindhdurg project on Scaling up of bivalve farming
at Sindhdurg district of Maharashtra 408508.00 650000.00 1058508.00 0.00 662125.00 662125.00 0.00 396383.00
46KSCSTE - Fellowship - Vinaya K.K.
336800.00 0.00 336800.00 0.00 336800.00 336800.00 0.00 0.00
47
NFDB - Pearl spot seed productiontraining facility and
establishment of satelite centres in prospective farmers
fields 155315.00 0.00 155315.00 0.00 0.00 0.00 0.00 155315.00
48
Theeranaipunya equipping the fisherwomen youth for the
future SAF - Theeranaipunya project - Empanelled Agency
for imparting capacity building programme 453.00 150000.00 150453.00 0.00 143456.00 143456.00 0.00 6997.00
49CMLRE - Assessment of deep-sea fishery resources of
298035.00 0.00 298035.00 0.00 74430.00 74430.00 223605.00 0.00
50
Skill development training to joint liablity groups (JLGS) of
poverty alleviation unit, Ernakulam ( safety eat vegetables
and cage fish farming 50078.00 0.00 50078.00 0.00 0.00 0.00 0.00 50078.00
51 CSIR fellowhip - Archana Chandran 20000.00 0.00 20000.00 0.00 20000.00 20000.00 0.00 0.00
52
NABARD- Formation and nurturing of two farmer producer
organisation (FPO) in Pokali farming and Nutmeg farming 64885.00 630000.00 694885.00 0.00 217556.00 217556.00 0.00 477329.00
53
KBB - Utilization of ,marine bio-resources, market linges
and access benefit sharing in marine sector of Dakshina
Kannada, Karnataka 35730.00 100000.00 135730.00 0.00 70489.00 70489.00 0.00 65241.00
54SERB - National Post Doctoral Fellowships to Dr. Ranith
.R 508260.00 598189.00 1106449.00 0.00 962413.00 962413.00 0.00 144036.00
55 DST- INSPIRE Fellowship - Ms. Juliet Jose 380000.00 0.00 380000.00 0.00 0.00 0.00 380000.00
56
KSCSTE- Advanced phtoplankton cultivation method for
hatchery feed with special emphasis on mussel seed
production 750000.00 0.00 750000.00 464652.00 256000.00 720652.00 0.00 29348.00
57FIMSUL - II - Bivalve Farming
2256000.00 0.00 2256000.00 140170.00 568659.00 708829.00 0.00 1547171.00
58
FIMSUL- II - Estimation of marine fish landings in Tamil
Nadu with enhanced sampling coverage component - III
Schedul I 5870002.00 0.00 5870002.00 593946.00 2893707.00 3487653.00 0.00 2382349.00
59KSCSTE - Post Doctoral Programme Dr. Aswathi Elizabath
Mani 383832.00 0.00 383832.00 0.00 383832.00 383832.00 0.00 0.00
60GoI-GEF-UNDP NATCOM -Impact, vulnerability and
adaptation strategies for marine fisheries of India 1518000.00 506000.00 2024000.00 195540.00 1271223.00 1466763.00 0.00 557237.00
61
DBT - Development of small molecular weight angi otensin-
II converting enzyme inhibitors from marine organism 1470000.00 0.00 1470000.00 120000.00 902884.00 1022884.00 0.00 447116.00
62DST - A Model for the Primary Production in Indian Coastal
waters by DST 0.00 1569150.00 1569150.00 67444.00 1120940.00 1188384.00 0.00 380766.00
63
NFDB - Enhancing production of farmed cobia
(Rachycentron canadvm) throuhg the estabilishment of
broodbank, supply larve to state for seed production 0.00 17167000.00 17167000.00 11500974.00 3474750.00 14975724.00 0.00 2191276.00
64
NFDB - Enhancing production of farmed silver pompano
through the estabilishment of brood bank, suply of larve to
state for seed production 0.00 36160000.00 36160000.00 20527132.00 3609323.00 24136455.00 0.00 12023545.00
65Piloting and Upscaling of PAN Indian fisher friend mobile
applicatin (FFMA) in Karnatak 0.00 495000.00 495000.00 0.00 135365.00 135365.00 0.00 359635.00
66Identification, forecasting and monitoring of potential fisher
zone for Tamilnadu coastal and offshore waters 0.00 1610000.00 1610000.00 0.00 471586.00 471586.00 0.00 1138414.00
67Fatty acid profiles as trophic markers
0.00 960000.00 960000.00 0.00 800673.00 800673.00 0.00 159327.00
68NFDB - Development programme on open sea cage
culture and mariculture during the year 2017-18 0.00 1950000.00 1950000.00 0.00 975000.00 975000.00 0.00 975000.00
69Quality testing of novel disinfectant against fish pathogens
0.00 91662.00 91662.00 0.00 39977.00 39977.00 0.00 51685.00
70Coz assimilation off Cochin and Mandapam Coast funded
by NRSC, Hyderabad 0.00 750000.00 750000.00 0.00 0.00 0.00 0.00 750000.00
71CSIR Project - Ms Smina MS
0.00 15452.00 15452.00 0.00 0.00 0.00 0.00 15452.00
72 CSIR Project - Ms Priya NP 0.00 15452.00 15452.00 0.00 0.00 0.00 0.00 15452.00
73CSIR Project - Ms. Summaya Rahuman
0.00 20000.00 20000.00 0.00 0.00 0.00 0.00 20000.00
74DST - Rehabilitation of Vibrio Infested waters of Vembanad
lake : Pollution and solution 0.00 6208000.00 6208000.00 0.00 0.00 0.00 0.00 6208000.00
75
Kerala State Biodiverisity Board - Valuation of marine and
coastal ecosystem in Kadalund community reserve of
Kerala 0.00 675000.00 675000.00 0.00 0.00 0.00 0.00 675000.00
76KVK- Production II
0.00 100000.00 100000.00 0.00 0.00 0.00 0.00 100000.00
TOTAL 24134568.00 87990174.00 112124742.00 34894764.00 36886205.00 71780969.00 1620573.00 38723200.00
1 Estt. of Marine Aquarium Suat. 1427996.00 0.00 1427996.00 0.00 632660.00 632660.00 0.00 795336.00
2 Expert consultancy Turtle moitoring of Orissa Coast
(ongoing at VSP) 450572.00 0.00 450572.00 0.00 0.00 0.00 0.00 450572.00
3 Consultancy Training Programme VK/AP (VSP)78220.00 0.00 78220.00 0.00 0.00 0.00 0.00 78220.00
4 Survey inventory and databese creation of Marine Aand
Coastal Acquatic Biodiversity in the three coastal districts
Karnataka 958658.00 0.00 958658.00 0.00 19000.00 19000.00 0.00 939658.00
5 M/S Maharastara Marine Board an impact of development
of a jetty at killa bunder on fishing 982919.00 209026.00 1191945.00 0.00 31885.00 31885.00 0.00 1160060.00
6 Short Term Training Programme 245354.00 1175800.00 1421154.00 0.00 1095767.00 1095767.00 0.00 325387.00
7 Installation of water purification and life support system,
ecosystem development and live stock maintenance in
marine aquarium at surat corporation, Surat Gujarat - II
Phase - 815355.00 0.00 815355.00 0.00 0.00 0.00 0.00 815355.00
8 Consensus building environmental studies of marine outfall
for mumbai seawage disposal project (MSDP) Phase - II 861818.00 0.00 861818.00 0.00 861818.00 861818.00 0.00 0.00
9 Rapid EIA study on the pilot project of MPEDA on open
sea offshore cage culture of Karwar Coast 127594.00 0.00 127594.00 0.00 127594.00 127594.00 0.00 0.00
10 Impact assessment of multipurpose reef at Howa beech
Kovalam, TVM Fishery resource of the area 181205.00 0.00 181205.00 0.00 181205.00 181205.00 0.00 0.00
11 Study on the use of Fly Ash for manufacture of Artificial
Reef - M/s NTPC Ltd., Visakhapatnam 137123.00 0.00 137123.00 0.00 137123.00 137123.00 0.00 0.00
12 Dr. Shoba kizah kudan project on Lobster Artificial Reef 557772.00 0.00 557772.00 0.00 0.00 0.00 0.00 557772.00
13 Base line data correction and monitoring at Vizhinjam1290369.00 0.00 1290369.00 0.00 0.00 0.00 0.00 1290369.00
14 Artificial reed at for Dr. Sobha Kizhakudan1604766.00 0.00 1604766.00 0.00 0.00 0.00 0.00 1604766.00
15 Installation of artificial reef in shore waters two Districts at
Tamil Nadu 829854.00 0.00 829854.00 0.00 0.00 0.00 0.00 829854.00
16 Rapid assessment of fishery resourcesof visisthty river
604113.00 0.00 604113.00 0.00 604113.00 604113.00 0.00 0.00
17 Installation of Artificial reef 17 villages at Tamil Nadu3549946.00 0.00 3549946.00 0.00 672687.00 672687.00 0.00 2877259.00
18 Baseline marine ecology study and impact assessment of2116902.00 0.00 2116902.00 0.00 0.00 0.00 0.00 2116902.00
19 Installation of artificial reef at selected side off
Visakhapatnam 479378.00 0.00 479378.00 0.00 88720.00 88720.00 0.00 390658.00
20 assessment of eco-labelling as tool for conservation
1392837.00 0.00 1392837.00 0.00 0.00 0.00 0.00 1392837.00
21 Pre feasibility study of sealife leisure parkm at Kappil,
Varkala 76006.00 0.00 76006.00 0.00 0.00 0.00 0.00 76006.00
22 Case study on Economic Valuation of seasonal fishing ban
on marine fisheries services in selected maritime States of
India 315877.00 0.00 315877.00 0.00 0.00 0.00 0.00 315877.00
23 Study on enhancing the effectiveness of conservation
potential of marine mammals in Indian Seas 180350.00 0.00 180350.00 0.00 0.00 0.00 0.00 180350.00
24 Livelihood enhancement of fisherman through
development of artificial reefs in inshore waters along the
coast of six districts in Tamilnadu 1249226.00 3288136.00 4537362.00 0.00 458794.00 458794.00 0.00 4078568.00
25 Assesssment of impact on fish production due to
development of the proposed All Weather Capacity jetty 4713680.00 0.00 4713680.00 0.00 255712.00 255712.00 0.00 4457968.00
26 Feasibility study for commercial scale seaweed cultivation
in Gujarat under project Sagar Lakshmi 134789.00 0.00 134789.00 0.00 0.00 0.00 0.00 134789.00
27
Artificial fish habitat based marine ecosystem restoration in
the inshore area off Bhadreshwar - Dist. Kutch, Gujarat 16362604.00 12400000.00 28762604.00 0.00 2834560.00 2834560.00 0.00 25928044.00
28 Setting up of Modern Aquarium at Department of Fisheries
(DP) UT of Lakshdweep , Kavaratti 3290630.00 0.00 3290630.00 0.00 32232.00 32232.00 0.00 3258398.00
29Sea water and treated effluent monitoring 505614.00 200100.00 705714.00 0.00 26100.00 26100.00 0.00 679614.00
30
assessment of impact on fish production due to
development of Jaigad Port at Village Jaigad, Maharashtra 2146292.00 1746982.00 3893274.00 0.00 614645.00 614645.00 0.00 3278629.00
31 Impact study of proposed Vandhavan port of coastal
fisheries, JNPT, Mumbai 0.00 4704005.00 4704005.00 60500.00 1049986.00 1110486.00 0.00 3593519.00
32 Technology support for seed production of Orange spotted
grouper epinephelus coiodes 0.00 165549.00 165549.00 0.00 25253.00 25253.00 0.00 140296.00
33 Empowerment of the Pagadia fishermen of the Sekhadiy
village (Juna Bunder), Kutch district, Gujarat through
sustainable marine cage farming 0.00 547826.00 547826.00 0.00 126138.00 126138.00 0.00 421688.00
34Sea water and treated effluent monitoring charges - II 0.00 551000.00 551000.00 0.00 503580.00 503580.00 0.00 47420.00
TOTAL 47667819.00 24988424.00 72656243.00 60500.00 10379572.00 10440072.00 0.00 62216171.00
Grant Ttotal 71802387.00 112978598.00 184780985.00 34955264.00 47265777.00 82221041.00 1620573.00 100939371.00
Schedule 5 –Fixed
Assets(A+B+C+D+E)
1 2 3 4 5 6 7 8 9 10
A. Fixed Assets
1. Land
a. Free hold 33901992.00 0.00 0.00 33901992.00 0.00 0.00 0.00 0.00 33901992.00 33901992.00
b. Lease hold
2. Buildings 522660142.00 10314209.00 0.00 532974351.00 72936318.00 10659488.00 0.00 83595806.00 449378545.00 449723824.00
3. Tanks & Ponds 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00
4. Roads & Bridges 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00
5. Sewerage & Drainage 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00
6. Tube Wells 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00
7. Elect. installations and Equipments 9715468.00 2907920.00 0.00 12623388.00 1745150.00 1378363.00 0.00 3123513.00 9499875.00 7970318.00
8. Plant & Machinery 1234900.00 0.00 0.00 1234900.00 74094.00 74094.00 0.00 148188.00 1086712.00 1160806.00
9. Laboratory apparatus and Scientific eqp 374136972.00 19513589.00 0.00 393650561.00 177234133.00 39785920.00 0.00 217020053.00 176630508.00 196902839.00
10. Office Equipment 53870436.00 954759.00 0.00 54825195.00 31695485.00 5482520.00 0.00 37178005.00 17647190.00 22174951.00
11. Vehicle & Vessels 83131545.00 1702935.00 0.00 84834480.00 45239128.00 12725172.00 0.00 57964300.00 26870180.00 37892417.00
12. Farm & Field Equipment 19565881.00 10264697.00 0.00 29830578.00 3939168.00 1818993.00 0.00 5758161.00 24072417.00 15626713.00
13.Computers/Peri-pherals/ major software 50244738.00 5667004.00 0.00 55911742.00 23977148.00 11350642.00 0.00 35327790.00 20583952.00 26267590.00
14. Furniture & Fixts. 57849254.00 4787116.00 0.00 62636370.00 43595728.00 6578366.00 0.00 50174094.00 12462276.00 14253526.00
15. Audio visual equipments 17187233.00 216250.00 0.00 17403483.00 4842890.00 1740348.00 0.00 6583238.00 10820245.00 12344343.00
16. Live Stock 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00
17. Library Books 89892383.00 1506595.00 0.00 91398978.00 55191636.00 9139898.00 0.00 64331534.00 27067444.00 34700747.00
18. Others 1331503.00 302861.00 0.00 1634364.00 426626.00 77632.00 0.00 504258.00 1130106.00 904877.00
Total of Current Year 1314722447.00 58137935.00 0.00 1372860382.00 460897504.00 100811436.00 0.00 561708940.00 811151442.00 853824943.00
B. Capital work-in-progress 1795417.00 19572000.00 1795417.00 19572000.00 0.00 0.00 0.00 0.00 19572000.00 1795417.00
Total 1316517864.00 77709935.00 1795417.00 1392432382.00 460897504.00 100811436.00 0.00 561708940.00 830723442.00 855620360.00
F&AO
INDIAN COUNCIL OF AGRICULTURAL RESEARCH
DescriptionCost/ Value
at year end
At the
beginning of
the year
For the year Accumulated
depreciation
Total upto
year end
(5+6-7)
As at the
current
year end (4-
8)
As at the
previous
year end
Deductions
during the
year
Cost/ Value at
the Beginning of
year
CENTRAL MARINE FISHERIES RESEARCH INSTITUTE, KOCHI
ANNUAL ACCOUNTS 2017-18
Gross Block Depreciation Net Block
Addition
during the
year
Amount in Rupees
6
Schedule 5( A) Govt. Grant
1 2 3 4 5 6 7 8 9 10
A. Fixed Assets
1. Land
a. Free hold 33901992.00 0.00 0.00 33901992.00 0.00 0.00 0.00 0.00 33901992.00 33901992.00
b. Lease hold
2. Buildings 513770966.00 10314209.00 0.00 524085175.00 71722795.00 10481704.00 82204499.00 441880676.00 442048171.00
3. Tanks & Ponds 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00
4. Roads & Bridges 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00
5. Sewerage & Drainage 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00
6. Tube Wells 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00
7. Elect. installations and Equipments 9653900.00 2606526.00 12260426.00 1719869.00 1305274.00 0.00 3025143.00 9235283.00 7934031.00
8. Plant & Machinery 1234900.00 0.00 0.00 1234900.00 74094.00 74094.00 0.00 148188.00 1086712.00 1160806.00
9. Laboratory apparatus and Scientific eqp 336411985.00 15453156.00 0.00 351865141.00 160546570.00 35423013.00 0.00 195969583.00 155895558.00 175865415.00
10. Office Equipment 50077525.00 856264.00 0.00 50933789.00 30039352.00 5093379.00 0.00 35132731.00 15801058.00 20038173.00
11. Vehicle & Vessels 83131545.00 761243.00 0.00 83892788.00 45239128.00 12583918.00 0.00 57823046.00 26069742.00 37892417.00
12. Farm & Field Equipment 18253031.00 1437635.00 0.00 19690666.00 3714615.00 1210598.00 0.00 4925213.00 14765453.00 14538416.00
13.Computers/Peri-pherals/ major software 47843746.00 4653009.00 0.00 52496755.00 22713440.00 10538383.00 0.00 33251823.00 19244932.00 25130306.00
14. Furniture & Fixts. 57580854.00 4787116.00 0.00 62367970.00 43501249.00 6551526.00 0.00 50052775.00 12315195.00 14079605.00
15. Audio visual equipments 12589962.00 32700.00 0.00 12622662.00 3757711.00 1262266.00 0.00 5019977.00 7602685.00 8832251.00
16. Live Stock 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00
17. Library Books 89892383.00 1506595.00 0.00 91398978.00 55191636.00 9139898.00 0.00 64331534.00 27067444.00 34700747.00
18. Others 1200550.00 0.00 0.00 1200550.00 395526.00 57026.00 0.00 452552.00 747998.00 805024.00
Total of Current Year ############ 42408453.00 0.00 ############ 438615985.00 93721079.00 0.00 532337064.00 765614728.00 816927354.00
B. Capital work-in-progress 1795417.00 0.00 1795417.00 0.00 0.00 0.00 1795417.00
Total ############ 42408453.00 1795417.00 ############ 438615985.00 93721079.00 0.00 532337064.00 765614728.00 818722771.00
*Balance taken from Annexure to Sch. 5A
F&AO
As at the
current
year end (4-
8)
As at the
previous
year end
CENTRAL MARINE FISHERIES RESEARCH INSTITUTE, KOCHI
ANNUAL ACCOUNTS 2017-18
Gross Block Depreciation Net Block
Amount in Rupees
INDIAN COUNCIL OF AGRICULTURAL RESEARCH
Description
Cost/ Value
at the
Beginning
of year*
Addition
during
the year
Deductions
during the
year
Cost/ Value
at year end
At the
beginning
of the year
For the
year
Accumulat
ed
depreciati
on
Total upto
year end
(5+6-7)
Annexure to Sch. 5A
Amount in Rupees
Annexure to Sch. 5A
1 2 3 4 (1+2+3) 5 6 7 8 (5+6+7)
A. Fixed Assets
1. Land
a. Free hold 18611156.00 15290836.00 0.00 33901992.00 0.00 0.00 0.00 0.00
b. Lease hold 0.00 0.00 0.00 0.00 0.00 0.00 0.00
2. Buildings 281730389.00 226148200.00 5892377.00 513770966.00 19611686.00 51403207.00 707902.00 71722795.00
3. Tanks & Ponds 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00
4. Roads & Bridges 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00
5. Sewerage & Drainage 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00
6. Tube Wells 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00
7. Elect. installations and Equipments 6378207.00 1747251.00 1528442.00 9653900.00 925194.00 358580.00 436095.00 1719869.00
8. Plant & Machinery 1234900.00 0.00 0.00 1234900.00 74094.00 0.00 0.00 74094.00
9. Laboratory apparatus and Scientific eqp 155671251.00 148697172.00 32043562.00 336411985.00 41401607.00 104787223.00 14357740.00 160546570.00
10. Office Equipment 10577070.00 34002972.00 5497483.00 50077525.00 4582255.00 23575513.00 1881584.00 30039352.00
11. Vehicle & Vessels 67809124.00 15322421.00 0.00 83131545.00 31289339.00 13949789.00 0.00 45239128.00
12. Farm & Field Equipment 17706665.00 546366.00 0.00 18253031.00 3626174.00 88441.00 0.00 3714615.00
13.Computers/Peri-pherals/ major software 33640372.00 3383666.00 10819708.00 47843746.00 14972602.00 2435036.00 5305802.00 22713440.00
14. Furniture & Fixts. 20073981.00 36353980.00 1152893.00 57580854.00 8566662.00 34367730.00 566857.00 43501249.00
15. Audio visual equipments 7187080.00 721376.00 4681506.00 12589962.00 1752503.00 398905.00 1606303.00 3757711.00
16. Live Stock 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00
17. Library Books 36868903.00 51542198.00 1481282.00 89892383.00 14071829.00 40401388.00 718419.00 55191636.00
18. Others 958530.00 140520.00 101500.00 1200550.00 227650.00 138950.00 28926.00 395526.00
Total of Current Year 658447628.00 533896958.00 63198753.00 1255543339.00 141101595.00 271904762.00 25609628.00 438615985.00
B. Capital work-in-progress 0.00 1795417.00 0.00 1795417.00 0.00 0.00 0.00 0.00
Total 658447628.00 535692375.00 63198753.00 1257338756.00 141101595.00 271904762.00 25609628.00 438615985.00
F&AO
Depreciation block b/f from 2016-17
Account taken to Sch. 5A
Grand Total
NAIP
ANNUAL ACCOUNTS 2017-18
Description Plan Non-Plan NAIP Plan Non-Plan
CENTRAL MARINE FISHERIES RESEARCH INSTITUTE, KOCHI
INDIAN COUNCIL OF AGRICULTURAL RESEARCH
Closing Balance of Gross Block
2016-17 to O/B of 5A
Transfer of Closing Balance 2016-17 to Opening Balance 2017-18 on account of Unification of Budget
Grand Total
Schedule 5( B) NAHEP
1 2 3 4 5 6 7 8 9 10
A. Fixed Assets
1. Land
a. Free hold 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00
b. Lease hold 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00
2. Buildings 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00
3. Tanks & Ponds 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00
4. Roads & Bridges 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00
5. Sewerage & Drainage 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00
6. Tube Wells 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00
7. Elect. installations and Equipments 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00
8. Plant & Machinery 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00
9. Laboratory apparatus and Scientific eqp 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00
10. Office Equipment 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00
11. Vehicle & Vessels 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00
12. Farm & Field Equipment 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00
13.Computers/Peri-pherals/ major software 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00
14. Furniture & Fixts. 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00
15. Audio visual equipments 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00
16. Live Stock 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00
17. Library Books 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00
18. Others 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00
Total of Current Year 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00
B. Capital work-in-progress 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00
Total 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00
As at the
current
year end
(4-8)
As at the
previous
year end
CENTRAL MARINE FISHERIES RESEARCH INSTITUTE, KOCHI
ANNUAL ACCOUNTS 2017-18Amount in Rupees
Gross Block Depreciation Net Block
INDIAN COUNCIL OF AGRICULTURAL RESEARCH
Description
Cost/ Value
at the
Beginning
of year
Addition
during
the year
Deductions
during the
year
Cost/
Value at
year end
At the
beginning
of the year
For the
year
Accumulated
depreciation
Total
upto
year end
(5+6-7)
Schedule 5 –(C) AP Cess
1 2 3 4 5 6 7 8 9 10
A. Fixed Assets
1. Land
a. Free hold 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00
b. Lease hold 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00
2. Buildings 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00
3. Tanks & Ponds 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00
4. Roads & Bridges 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00
5. Sewerage & Drainage 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00
6. Tube Wells 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00
7. Elect. installations and Equipments 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00
8. Plant & Machinery 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00
9. Laboratory apparatus and Scientific eqp 587555.00 0.00 587555.00 313337.00 58756.00 372093.00 215462.00 274218.00
10. Office Equipment 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00
11. Vehicle & Vessels 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00
12. Farm & Field Equipment 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00
13.Computers/Peri-pherals/ major software 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00
14. Furniture & Fixts. 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00
15. Audio visual equipments 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00
16. Live Stock 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00
17. Library Books 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00
18. Others
Total of Current Year 587555.00 0.00 0.00 587555.00 313337.00 58756.00 0.00 372093.00 215462.00 274218.00
B. Capital work-in-progress 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00
Total 587555.00 0.00 0.00 587555.00 313337.00 58756.00 0.00 372093.00 215462.00 274218.00
As at the
current
year end
(4-8)
As at the
previous
year end
CENTRAL MARINE FISHERIES RESEARCH INSTITUTE, KOCHI
ANNUAL ACCOUNTS 2017-18
Amount in Rupees
Gross Block Depreciation Net Block
INDIAN COUNCIL OF AGRICULTURAL RESEARCH
Description Cost/ Value
at the
Beginning
of year
Addition
during
the year
Deductions
during the
year
Cost/ Value
at year end
At the
beginning
of the year
For the
year
Accumul
ated
depreciat
ion
Total
upto year
end (5+6-
7)
Schedule 5 –(D)
Revolving Fund Scheme
1 2 3 4 5 6 7 8 9 10
A. Fixed Assets
1. Land
a. Free hold 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00
b. Lease hold 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00
2. Buildings 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00
3. Tanks & Ponds 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00
4. Roads & Bridges 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00
5. Sewerage & Drainage 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00
6. Tube Wells 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00
7. Elect. installations and Equipments 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00
8. Plant & Machinery 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00
9. Laboratory apparatus and Scientific eqp 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00
10. Office Equipment 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00
11. Vehicle & Vessels 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00
12. Farm & Field Equipment 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00
13.Computers/Peri-pherals/ major software 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00
14. Furniture & Fixts. 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00
15. Audio visual equipments 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00
16. Live Stock 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00
17. Library Books 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00
18. Others 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00
Total of Current Year 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00
B. Capital work-in-progress 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00
Total 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00
F&AO
As at the
current year
end (4-8)
As at the
previous
year end
CENTRAL MARINE FISHERIES RESEARCH INSTITUTE, KOCHI
ANNUAL ACCOUNTS 2017-18
Amount in Rupees
Gross Block Depreciation Net Block
INDIAN COUNCIL OF AGRICULTURAL RESEARCH
DescriptionCost/ Value at the
Beginning of year
Addition
during the
year
Deductions
during the
year
Cost/ Value
at year end
At the
beginning of
the year
For the
year
Accumulated
depreciation
Total upto
year end
(5+6-7)
11
Schedule 5 –(E) Deposit Schemes
1 2 3 4 5 6 7 8 9 10
A. Fixed Assets
1. Land
a. Free hold 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00
b. Lease hold 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00
2. Buildings 8889176.00 0.00 0.00 8889176.00 1213523.00 177784.00 0.00 1391307.00 7497869.00 7675653.00
3. Tanks & Ponds 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00
4. Roads & Bridges 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00
5. Sewerage & Drainage 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00
6. Tube Wells 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00
7. Elect. installations and Equipments 61568.00 301394.00 362962.00 25281.00 73089.00 0.00 98370.00 264592.00 36287.00
8. Plant & Machinery 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00
9. Laboratory apparatus and Scientific eqp 37137432.00 4060433.00 0.00 41197865.00 16374226.00 4304151.00 0.00 20678377.00 20519488.00 20763206.00
10. Office Equipment 3792911.00 98495.00 0.00 3891406.00 1656133.00 389141.00 0.00 2045274.00 1846132.00 2136778.00
11. Vehicle & Vessels 941692.00 0.00 941692.00 0.00 141254.00 0.00 141254.00 800438.00 0.00
12. Farm & Field Equipment 1312850.00 8827062.00 0.00 10139912.00 224553.00 608395.00 0.00 832948.00 9306964.00 1088297.00
13.Computers/Peri-pherals/ major software 2400992.00 1013995.00 0.00 3414987.00 1263708.00 812259.00 0.00 2075967.00 1339020.00 1137284.00
14. Furniture & Fixts. 268400.00 0.00 0.00 268400.00 94479.00 26840.00 0.00 121319.00 147081.00 173921.00
15. Audio visual equipments 4597271.00 183550.00 0.00 4780821.00 1085179.00 478082.00 0.00 1563261.00 3217560.00 3512092.00
16. Live Stock 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00
17. Library Books 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00
18. Others 130953.00 302861.00 0.00 433814.00 31100.00 20606.00 0.00 51706.00 382108.00 99853.00
Total of Current Year 58591553.00 15729482.00 0.00 74321035.00 21968182.00 7031601.00 0.00 28999783.00 45321252.00 36623371.00
B. Capital work-in-progress 0.00 19572000.00 0.00 19572000.00 0.00 0.00 0.00 0.00 19572000.00 0.00
Total 58591553.00 35301482.00 0.00 93893035.00 21968182.00 7031601.00 0.00 28999783.00 64893252.00 36623371.00
As at the
current
year end
(4-8)
As at the
previous
year end
CENTRAL MARINE FISHERIES RESEARCH INSTITUTE, KOCHI
ANNUAL ACCOUNTS 2017-18Amount in Rupees
Gross Block Depreciation Net Block
INDIAN COUNCIL OF AGRICULTURAL RESEARCH
Description
Cost/ Value
at the
Beginning of
year
Addition
during the
year
Deductions
during the
year
Cost/
Value at
year end
At the
beginning
of the
year
For the
year
Accum
ulated
deprec
iation
Total upto
year end
(5+6-7)
Schedule 5 –(X) Fixed Assets
1 2 3 4 5 6 7 8 9 10
A. Fixed Assets
1. Land
a. Free hold 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00
b. Lease hold 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00
2. Buildings 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00
3. Tanks & Ponds 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00
4. Roads & Bridges 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00
5. Sewerage & Drainage 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00
6. Tube Wells 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00
7. Elect. installations and Equipments 66051.00 131401.00 0.00 197452.00 66035.00 129164.00 0.00 195199.00 2253.00 16.00
8. Plant & Machinery 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00
9. Laboratory apparatus and Scientific eqp 910556.00 467648.00 0.00 1378204.00 740939.00 467628.00 0.00 1208567.00 169637.00 169617.00
10. Office Equipment 786938.00 0.00 0.00 786938.00 786835.00 0.00 0.00 786835.00 103.00 103.00
11. Vehicle & Vessels 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00
12. Farm & Field Equipment 56111.00 31034.00 0.00 87145.00 56103.00 31020.00 0.00 87123.00 22.00 8.00
13.Computers/Peri-pherals/ major software 1324376.00 210398.00 0.00 1534774.00 1324188.00 210373.00 0.00 1534561.00 213.00 188.00
14. Furniture & Fixts. 4509200.00 349779.00 0.00 4858979.00 4508648.00 349707.00 0.00 4858355.00 624.00 552.00
15. Audio visual equipments 235040.00 0.00 0.00 235040.00 234984.00 0.00 0.00 234984.00 56.00 56.00
16. Live Stock 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00
17. Library Books 8500.00 0.00 0.00 8500.00 8499.00 0.00 0.00 8499.00 1.00 1.00
18. Others 111116.00 0.00 0.00 111116.00 110848.00 0.00 0.00 110848.00 268.00 268.00
Total of Current Year 8007888.00 1190260.00 0.00 9198148.00 7837079.00 1187892.00 0.00 9024971.00 173177.00 170809.00
B. Capital work-in-progress 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00
Total 8007888.00 1190260.00 0.00 9198148.00 7837079.00 1187892.00 0.00 9024971.00 173177.00 170809.00
INDIAN COUNCIL OF AGRICULTURAL RESEARCH
Description of Small Value Assets
Cost/ Value
at the
Beginning
of year
Addition
during the
year
Deductio
ns during
the year
Cost/
Value at
year end
At the
beginning of
the year
For the
year
Accumula
ted
depreciat
ion
Total upto
year end
(5+6-7)
CENTRAL MARINE FISHERIES RESEARCH INSTITUTE, KOCHI
ANNUAL ACCOUNTS 2017-18
(Amount in Rupees)
Gross Block Depreciation Net Block
As at the
current
year end
(4-8)
As at the
previous
year end
INDIAN COUNCIL OF AGRICULTURAL RESEARCH
ANNUAL ACCOUNTS 2017-18
Amount in Rupees
Schedule 6 : Investments from Earmarked/Endowment Funds
Current Year Previous Year
1. In Government Securities 0.00 0.00
2. Other approved Securities 0.00 0.00
3. Debentures and Bonds 0.00 0.00
4. Others(to be specified) 0.00 0.00
Total 0.00 0.00
F&AO
.
CENTRAL MARINE FISHERIES RESEARCH INSTITUTE, KOCHI
INDIAN COUNCIL OF AGRICULTURAL RESEARCH
ANNUAL ACCOUNTS 2017-18
Schedule 7 : Current Assets, Loans & Advances Current Year Previous Year
A. Current Assets:
1. Inventories
a. Stores & Spares
b. Chemicals 39793.00 0.00
c. Glassware 82999.00 0.00
d. Other Consumables 8405.00 65409.00
e. Stationery 563203.00 653650.00
2. Sundry Debtors
a. Debts outstanding for a period exceeding 6 months 0.00 0.00
b. Others 0.00 0.00
3. Cash and Bank Balances
a. Cash in hand (including stamps, imprest cash and cheques/drafts) 595000.00 575000.00
b. Bank Balances with scheduled banks
- in current accounts
(i) Institute Account 152082051.00 127412006.00
(ii) NAHEP 0.00 0.00
- in Deposit account (including margin money for letters of credit 0.00 0.00
- in saving accounts 0.00 0.00
c Cash in transit 0.00 0.00
Total (A) 153371451.00 128706065.00
F&AO
Amount in Rupees
CENTRAL MARINE FISHERIES RESEARCH INSTITUTE, KOCHI
INDIAN COUNCIL OF AGRICULTURAL RESEARCH
ANNUAL ACCOUNTS 2017-18
Amount in Rupees
Schedule 7 : Current Assets, Loans & Advances Current Year Previous Year
B. Loans And Advances
a. Loans:
- Departmental Canteen 0.00 0.00
- Revolving Fund 0.00 0.00
b. Advances to employees (Non-Interest Bearing)
- Salary 0.00 0.00
- Festival 0.00 284326.00
- Flood/Frought/Cyclone 0.00 0.00
- Calamity 0.00 0.00
- TA 399100.00 329694.00
- LTC 229270.00 0.00
- Food grain advance 0.00 0.00
- Winter warm clothing advance 0.00 0.00
- Others Medical 509400.00 540000.00
c. Long Term Advances to Employees (Interest Bearing)
- House Building 1686730.00 2262924.00
- Motor Vehicle 849561.00 1320658.00
- Fans 0.00 0.00
- Computer 2938869.00 1013834.00
- Advances to Supplies & Services
Advances on Capital A/c - LC -3040139 + Adv.15590 + 72345Lib. +
187213Comp. + LC 300000 + 200000 Lib.+2176165 lib. 5991452.00 24263875.00
- Advances on Work (Capital) (30410456+43714563) 74125019.00 50242733.00
- Advances on Work (Revenue) (5081611+26868230) 31949841.00 42322056.00
Others
2655+61500+70800+1128444+11521+8567+20000+25000+
392558+50000+50000+40000+23000
1884045.00 893515.00
e. Prepaid Expenses
- Insurance 0.00 0.00- AMC Expenses 0.00 0.00
- Other Expenses 0.00 0.00
f. Deposits
- Telephone 900.00 900.00
- Lease Rent 0.00 0.00
- Customs Dept. 0.00 0.00
- Security 1141702.00 1141702.00
- Earnest money 102741.00 102741.00
- Others 0.00 0.00
g. Income Accrued
- On Investments from Earmarked/Endowment Funds 0.00 0.00
- On Investments 0.00 0.00
- On Loans & Advances 9947886.00 11974743.00
Others on margin money deposited for LC 404407.00 40335.00
h. Claims Receivable {( I Govt. Grant) 6578+2357 8935.00 6578.00
132169858.00 136740614.00Total (A + B) 285541309.00 265446679.00
d. Advances And Other Amounts Recoverable in Cash or in
Kind or for Value to be received
CENTRAL MARINE FISHERIES RESEARCH INSTITUTE, KOCHI
Annexure to Schedule 7
Name of the Institute : CENTRAL MARINE FISHEREIS RESEARCH INSTITUTE, KOCHI
Sl.No.
Govt. Grant NAHEP Total Govt. Grant NAHEP Total Govt. Grant NAHEP Total
A
1 0 0 0 0 0 0 0 0
2 2504110 2504110 2105010 2105010 399100 399100
3 2185350 2185350 1956080 1956080 229270 229270
4 3577580 3577580 3068180 3068180 509400 509400
5 31868060 31868060 29984015 29984015 1884045 1884045
40135100 0 40135100 37113285 0 37113285 3021815 0 3021815
B
1 Advances to Supplies & Services 202803 0 202803 0 0 0 202803 0 202803
2 Advances on Capital A/c 72345+3040139 3112484 0 3112484 0 0 0 3112484 3112484
3 Advances on Work in Progress 0 0 0 0 0 0 0 0 0
3315287 0 3315287 0 0 0 3315287 0 3315287
43450387 0 43450387 37113285 0 37113285 6337102 0 6337102
Finance & Accounts Officer
Advances to Employees
Please Note: Only for Current Year
Status of Advances given out of Government Grant pertaining to 2017-18 only as on 31-3-2018
Head of Accounts
GRAND TOTAL (A+B)
Medical
Others (Contingencies)
Total (B)
Salary
Travel
LTC
CENTRAL MARINE FISHERIES RESEARCH INSTITUTE, KOCHI
Total (A)
Advances/Other amounts recoverable n cash or in
kind/value
INDIAN COUNCIL OF AGRICULTURAL RESEARCH
Advances given during 2017-18 Advances settled during 2017-18 Unsettled Advances as on 31-3-2018
(Amount in Rupees)
ANNUAL ACCOUNTS 2017-18
Amount in Rupees
Schedule 8 : Income from Sales/Services Current Year Previous Year
A. Income from Sales
1. Sale of Farm Produce 0.00 0.00
2. Sale of Fish & Poultry 941536.00 1694855.00
3. Sale of Fruits & Vegetables 0.00 0.00
4. Sale of Vaccine 0.00 0.00
5. Sale of Breeder Seeds 0.00 0.00
6. Sale of Dairy Products 0.00 0.00
7. Sale of Cotton and Jute Products 0.00 0.00
8. Sale of Wool & Woolen Products 0.00 0.00
9. Sale of Meat 0.00 0.00
10. Sale of other products 2214914.00 2436117.00
B. Income from Services
1. Training Programmes 820580.00 681000.00
2. Consultancy services 0.00 0.00
3. Contract Research 0.00 0.00
4. Contract Services 0.00 0.00
5. Analytical Testing Fees 44770.00 172495.00
6. Pre-shipment Inspection Fees 0.00 0.007. Quarantine Fee 0.00 0.00
8. Other Internal Resource Generation activities 0.00 0.00
Total 4021800.00 4984467.00
SCHEDULES FORMING PART OF INCOME AND EXPENDITURE ACCOUNTS FOR
THE YEAR ENDED 31ST
MARCH 2018
Amount in Rupees
CENTRAL MARINE FISHERIES RESEARCH INSTITUTE, KOCHIINDIAN COUNCIL OF AGRICULTURAL RESEARCH
ANNUAL ACCOUNTS 2017-18
Amount in Rupees
Schedule 9 : Grants/Subsidies: (irrevocable grants &
subsidies received) Current Year Previous Year
1) Government of India – Govt. Grant
a) Opening Balance 38996666.00 8434066.00
b) Add Grants received during the year 1564851313.00 1334586523.00
c) Less Already refunded grants 37379731.00 16080147.00
d) Less Utlized for Capital Expenditure 49554171.00 83973158.00
e) Less Grants Refundable 8691305.00 38996666.00
f) Net on Revenue a/c (a+b-c-d-e) 1508222772.00 1203970618.00
2) Government of India – NAHEP
a) Opening Balance 0.00 0.00b) Add Grants received during the year 0.00 0.00
c) Less Already refunded grants 0.00 0.00
d) Less Utlized for Capital Expenditure 0.00 0.00
e) Less Utlized for Loans and Advances 0.00 0.00
f) Less Grants Refundable 0.00 0.00
g) Net on Revenue a/c (a+b-c-d-e) 0.00 0.00
3) ICAR HQ Share of Internal Resource
a) Opening Balance 0.00 0.00
b) Add Grants received during the year 0.00 2950000.00
c) Less Already refunded grants 0.00 0.00
d) Less Utlized for Capital Expenditure 0.00 0.00
e) Less Grants Refundable 0.00
f) Net on Revenue a/c (a+b-c-d-e) 0.00 2950000.00
4) Government of India –AP Cess
a) Opening Balance 0.00 0.00b) Add Grants received during the year 0.00 0.00c) Less Already refunded grants 0.00 0.00d) Less Utlized for Capital Expenditure 0.00 0.00e) Less Grants Refundable 0.00 0.00
f) Net on Revenue a/c (a+b-c-d-e) 0.00 0.00
Total Net on Revenue a/c {1(f)+2(f)+3(f)+4(f)} 1508222772.00 1206920618.00
ANNUAL ACCOUNTS 2017-18
CENTRAL MARINE FISHERIES RESEARCH INSTITUTE, KOCHIINDIAN COUNCIL OF AGRICULTURAL RESEARCH
No. 9A:GRANTS/SUBSIDIES
Govt. Grant NAHEP A.P. Cess Total Plan Non-Plan A.P. Cess Total
1 Opening Balance B/F 38996666.00 38996666.00 8504614.00 -70548.00 8434066.00
2 Add: Grant received 1564851313.00 1564851313.00 239122553.00 1098413970.00 1337536523.00
3 Less: Already Refunded * 37379731.00 37379731.00 16080147.00 16080147.00
4 Less: Release to ICAR Units
5 Total Grants : (1+2-3-4) 1566468248.00 1566468248.00 231547020.00 1098343422.00 1329890442.00
6 Less:Grant Utilized for Capital Expenditure 49554171.00 49554171.00 80173158.00 3800000.00 83973158.00
7 Balance : (5-6) 1516914077.00 1516914077.00 151373862.00 1094543422.00 1245917284.00
8 Less: Grants utilised under Grants-in-Aid-Salaries 633772824.00 633772824.00 10736606.00 507755587.00 518492193.00
9 Less: Grants utilised under Pension 668099698.00 668099698.00 467500000.00 467500000.00
10 Less: Grants utilised under Grants-in-Aid-General 206350250.00 206350250.00 136678425.00 84250000.00 220928425.00
11 Total : Revenue Expenditure (8+9+10) 1508222772.00 1508222772.00 147415031.00 1059505587.00 1206920618.00
12 Balance : (7-11) 8691305.00 8691305.00 3958831.00 35037835.00 38996666.00
13 Total : Capital + Revenue Expenditure (6+11) 1557776943.00 1557776943.00 227588189.00 1063305587.00 1290893776.00
14 Balance : Refundable to Government (5-13) 8691305.00 8691305.00 3958831.00 35037835.00 38996666.00
Total Grant (c/f)
Govt. Grant NAHEP
Details of Refunds
a) Refunds pertaining to previous year(s) as in Opening
Balance37379731.00 -
b) Refund pertaining to Current FY 2017-18 - -
Total Refunds (a+b) as per row 3 above 37379731.00 -
F&AO
CENTRAL MARINE FISHERIES RESEARCH INSTITUTE, KOCHI
INDIAN COUNCIL OF AGRICULTURAL RESEARCH
ANNUAL ACCOUNTS 2017-18
SCHEDULE TO INCOME AND EXPENDITURE ACCOUNT
ParticularsSl.No.
Amount in Rupees
Current Year Previous Year
INSTITUTE EXPENDITURE
Sl. No. HeadInstitute Expenditure
(Other than NEH & TSP)NEH TSP Total
1 2 3 4 5 6 (3+4+5)
1 Grants utilised for Capital Expenditure 36500000.00 0.00 500000.00 37000000.00
2 Grants utilised for Grant in Aid - Salaries 620000000.00 0.00 0.00 620000000.00
3 Grants utilised for Grant in Aid -General 835999698.00 800000.00 836799698.00
Total 1492499698.00 0.00 1300000.00 1493799698.00
SCHEMES
(Amount in Rupees)
Sl.No.Name of the Schemes/project (Please indicate
Sl.No.of Schemes as per prescribed format )
Source of Fund i.e.ICAR
HQ/ICAR
Institutes/Education
Division/NAIP/NFBSRA
etc
Sl.No.of
Schemes as per
prescribed
format
Other than NEH NEH TSP Total Schemes
1 2 3 4 5 6 7 8 (5+6+7)
1
NAIF- Intellectual property management and
transfer/ commercialisation of agricultural
technology scheme Dr. Kajal Chakraborthy
IP &TM Unit, ICAR, New
Delhi 212
634960.00 0.00 0.00 634960.00
2
Network Project on National Initiative on Climate
Resilient Agricultural (NICRA) under CRIDA,
Hyderabad ICAR-CRIDA, Hyderabad 30
12167058.00 0.00 0.00 12167058.00
3
NBAIM- MAU - AMMAS - Mapping of deep sea and
hypersaline microbiota and their characterization
using meta-omics approaches for bio prospectiong
of novel genes - Dr. M.A. Pradeep NBAIM ,Mau 55
0.00 0.00 0.00 0.00
4
Network Project - High Value
Compounds/phytochemicals- IISR- Dr. Kajal
Chakraborthy IISR, Calicut 148
0.00 0.00 0.00 0.00
5All India Network Project on Mariculture - Dr. K.K.
Philipose ICAR HQ 19329500000.00 0.00 0.00 29500000.00
6 Net Work Project : Fish Health - Shri N.K. Sanil, ICAR-CIBA, Chennai 195 996828.00 0.00 0.00 996828.00
7ICAR CRP on Vaccines and Diagnostics - Shri
N.K. SanilICAR-IVARI, Bareilly
1711344241.00 0.00 0.00 1344241.00
8 KVK, Narakkal (Kochi) ZPD, Bangalore 203 15022736.00 0.00 0.00 15022736.00
9 National Fund - State of diversity of commercially
important seaweeds along the west coast of India NFBSRA 213
0.00 0.00 0.00 0.00
10National Fund - Stock characterization, Captive
breeding, seed production and culture of hilsa NFBSRA 213708098.00 0.00 0.00 708098.00
11
KRISHI : Knowledge based reource Information
System Hub for Innovations in agriculture
knowledge ICAR HQ 211
0.00 0.00 0.00 0.00
12ICAR CRP on Health Food ICAR-CIPHET, Ludhiana 43
2049457.00 0.00 0.00 2049457.00
13
ICAR- Extramural Research Project - Multi-
stakeholder and ICT enabled soft skill cafeteria for
capacity building in responsible fisheries- A multi-
disciplinary action learning research - Dr. C.
Ramachandran
ICAR- Agricultural
Extention Division , New
Delhi 211
0.00 0.00 0.00 0.00
14 NIAP - Policy imperatives for promoting value chain of
agricultural commodities in India NIAP, New Delhi 210 77184.00 0.00 0.00 77184.00
15 Emeritus Scientist - Dr. R. Sathiadhas Education - Council 205 0.00 0.00 0.00 0.00
16 Emeritus Scientist - Dr. A.G. Ponniah Education - Council 205 0.00 0.00 0.00 0.00
17 Emeritus Scientist - Dr. G. Gopakumar Education - Council 205 0.00 0.00 0.00 0.00
18 WinterSchool/Summer School Education - Council 205 527557.00 0.00 0.00 527557.00
19 WinterSchool/Summer School Education - Council 205 585189.00 0.00 0.00 585189.00
20 WinterSchool/Summer School Education - Council 205 363937.00 0.00 0.00 363937.00
TOTAL 63977245.00 0.00 0.00 63977245.00
Note: The sum of X+Y should match with the total Capital +Revenue Expenditure shown in Schedule 9A-Govt. Grant.
SCHEMES RELEASES
(Amount in Rupees)
Sl.No.
Name of the Schemes/Project(AICRPs,Network
Project, IP&TM, NFBSRA,Education
Division,KVKs etc.
Releases to ICAR
Units(List of ICAR
Institutes should be
attached)
Releases to
other than ICAR
Units(SAUs/NGO
s etc.)
TOTAL
1 2 3 4 6 (3+4+5 )
1 CMFRI-AINP- MARICULTURE 0.00 7950000.00 29500000.00
Annexure to Schedule 9 (A-1)
Detailed break-up of Institute & Schemes Expenditure for the year 2017-18
(Amount in Rupees)
CENTRAL MARINE FISHERIES RESEARCH INSTITUTE, KOCHIINDIAN COUNCIL OF AGRICULTURAL RESEARCH
ANNUAL ACCOUNTS 2017-18
21550000.00
Finance & Accounts Officer
Break-up of expenditure related to Schemes/Project(AICRPs,Network Project, NAIP, IP&TM, NFBSRA,Education Division, KVKs etc.)
Details of releases made out of Schemes to ICAR Units/SAUs during 2017-18
Actual Expenditure incurred by the
Institute(PIU Unit) (if any)
5
Sl.No. Particulars
Internal Resources
Generated during
2017-18
Additional amount
provided by ICAR
Hqrs. out of
Council's share
during 2017-18
Total
A B C D E (C+D)
1 Opening Balance B/F 3900863.00 0.00 3900863.00
2 Resources Generated at units / Received from Hqrs during 2017-18 29130940.00 3000000.00 32130940.00
3 Total available Resources : (1+2) 33031803.00 3000000.00 36031803.00
4 Less: Grants utilized for Capital Expenditure 0.00 0.00 0.00
5 Balance: (3-4) 33031803.00 3000000.00 36031803.00
6 Less: Grants utilised under Grants-in-Aid-Salaries 0.00 0.00 0.00
7 Less: Grants utilised under Pension 0.00 0.00 0.00
8 Less: Grants utilised under Grants-in-Aid-General 0.00 0.00 0.00
9 Total : Revenue Expenditure (6+7+8) 0.00 0.00 0.00
10 Balance : (5 - 9) 33031803.00 3000000.00 36031803.00
11 Less: Expenditure on Loans & Advances 0.00 2420000.00 2420000.00
12 Balance: (10-11) 33031803.00 580000.00 33611803.00
13 Total: Capital + Revenue + Loans & Adv. (4+9+11) 33031803.00 0.00 33031803.00
14 Less: Already refunded to Council 3900863.00 0.00 3900863.00
15 Balance: Refundable to Council (12-14) 29130940.00 580000.00 29710940.00
FAO
SCHEDULE TO INCOME AND EXPENDITURE ACCOUNT
NO. 9B: INTERNAL RESOURCE GENERATION
(Amount in Rupees)
CENTRAL MARINE FISHERIES RESEARCH INSTITUTE, KOCHI INDIAN COUNCIL OF AGRICULTURAL RESEARCH
ANNUAL ACCOUNTS 2017-18
Amount in Rupees
Schedule 10 : Fees/Subscriptions Current Year Previous Year
1. Entrance Fees 2359198.00 2553864.00
2. Annual Fees/Subscriptions 280030.00 8086.00
3. Seminar/Programme Fees 0.00 0.00
4. Consultancy Fees 0.00 0.00
5. Application Fees for Recruitment 0.00 427220.00
6. Diploma Charges 0.00 0.00
7. Other (specify) 0.00 0.00
Total 2639228.00 2989170.00
F&AO
CENTRAL MARINE FISHERIES RESEARCH INSTITUTE, KOCHI
INDIAN COUNCIL OF AGRICULTURAL RESEARCH
ANNUAL ACCOUNTS 2017-18
Current Year Previous Year Current Year Previous Year
1) Interest
a) On government Securities 0.00 0.00 0.00 0.00
b) On Debentures/Bonds 0.00 0.00 0.00 0.00
2) Dividends on Mutual Fund Securities 0.00 0.00 0.00 0.00
3) Others 0.00 0.00 0.00 0.00
Total 0.00 0.00 0.00 0.00
Transferred to Earmarked/Endowment Funds 0.00 0.00 0.00 0.00
F&AO
Investment - othersInvestment from Earmarked funds
Schedule 11 : INCOME FROM INVESEMENTS (EARMARKED & ENDOWNMENT)
Amount in Rupees
CENTRAL MARINE FISHERIES RESEARCH INSTITUTE, KOCHI
INDIAN COUNCIL OF AGRICULTURAL RESEARCH
ANNUAL ACCOUNTS 2017-18
Amount in Rupees
Schedule 12 : Income from Royalty, Publications etc. Current Year Previous Year
1. Income from Royalty(sale of Technology) 1000000.00 500000.00
2. Income from sale of Publications 91480.00 134474.00
3. Others (Specify) 0.00 0.00
TOTAL 1091480.00 634474.00
F&AO
INDIAN COUNCIL OF AGRICULTURAL RESEARCH
ANNUAL ACCOUNTS 2017-18
CENTRAL MARINE FISHERIES RESEARCH INSTITUTE, KOCHI
Amount in Rupees
Schedule 13 : Interest earned Current Year Previous Year
1. On Term Deposits with scheduled Banks 5430180.00 8536896.00
2. On savings Accounts with scheduled banks 0.00 0.00
3. On Loans
a. Employees/Staff 383425.00 543935.00
b. Others 0.00 0.00
3. On Debtors and other Receivables 0.00 0.00
Total 5813605.00 9080831.00
INDIAN COUNCIL OF AGRICULTURAL RESEARCH
CENTRAL MARINE FISHERIES RESEARCH INSTITUTE, KOCHI
ANNUAL ACCOUNTS 2017-18
Amount in Rupees
Schedule 14 : Other Income Current Year Previous Year
1. License Fee from quarters 543715.00 523863.00
2. Income from Guest house charges 180815.00 0.00
3. Leave Salary and Pension Contribution 0.00 0.00
4. Revenue Receipts from Schemes 2971300.00 1180097.00
5. Charges for use of Transport 4800.00 137434.00
6. Water and Electricity Charges 236912.00 123196.00
7. Revolving Fund income 3473529.00 4404585.00
8. Surplus on sale/disposal of assets
a. Owned assets 0.00 0.00
b. Assets acquired out of grants or received free of cost 0.00 0.00
TOTAL 15548015.00 8942612.00
F&AO
9. Miscellaneous income (Sale Proceeds of unserviceable
stores/empties, waste paper, tender papers, application
forms, & others) Advt. charges, other miscellaneous income)
INDIAN COUNCIL OF AGRICULTURAL RESEARCH
ANNUAL ACCOUNTS 2017-18
8136944.00 2573437.00
CENTRAL MARINE FISHERIES RESEARCH INSTITUTE, KOCHI
Amount in Rupees
Schedule 15 : Prior Period Income Current Year Previous Year
1. Prior Period Income 0.00 0.00
TOTAL 0.00 0.00
F&AO
INDIAN COUNCIL OF AGRICULTURAL RESEARCH
ANNUAL ACCOUNTS 2017-18
CENTRAL MARINE FISHERIES RESEARCH INSTITUTE, KOCHI
Amount in Rupees
Govt.Grant NAHEP
Revenue
Generati
on
A P
CessTotal Plan
Non Plan
(Govt.Grant)
Revenue
Generati
on
A P
CessTotal
(A) Establishment Expenses
a. Salaries, wages and allowances 618554485.00 0.00 0.00 0.00 618554485.00 9635423.00 500471534.00 0.00 0.00 510106957.00
b. Contribution to Provident Fund 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00
c. Contribution to Other Funds (NPS) 15666706.00 0.00 0.00 0.00 15666706.00 425063.00 13100457.00 0.00 0.00 13525520.00
d. Bonus 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00
e. Staff Welfare Expenses 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00
f. Fees & Honorarium 545323.00 0.00 0.00 0.00 545323.00 829767.00 191250.00 1021017.00
g. Leave salary and Pension Contribution 0.00 0.00 0.00 0.00 0.000.00 0.00 0.00 0.00 0.00
h. Others 0.00 0.00 105587.00 0.00 0.00 105587.00
Total Establishment Expenses 634766514.00 0.00 0.00 0.00 634766514.00 10890253.00 513868828.00 0.00 0.00 524759081.00
(B) Pension Expenses ;
Expenses on employee's Retirement and
Terminal Benefits (Pension, Grautity,
CVP, Leave Encashment)
668099698.00 0.00 0.00 0.00 668099698.00
0.00 467493598.00 0.00 0.00 467493598.00
Total (A+B) 1302866212.00 0.00 0.00 0.00 1302866212.00 10890253.00 981362426.00 0.00 0.00 992252679.00
F&AO
ANNUAL ACCOUNTS 2017-18
CENTRAL MARINE FISHERIES RESEARCH INSTITUTE, KOCHIINDIAN COUNCIL OF AGRICULTURAL RESEARCH
Current Year Previous Year
Schedule 16 – Establishment
Expenses
Amount in Rupees
Govt. Grant NAHEPRevenue
GenrerationA P Cess Total
Plan
(Govt.Grant)
Non-Plan
(Govt.Grant)
Revenue
GenerationA P Cess Total
1. Chemicals & consumables 5089645.00 0.00 0.00 0.00 5089645.00 3874648.00 1184299.00 0.00 0.00 5058947.00
2. Glassware 997313.00 0.00 0.00 0.00 997313.00 1530291.00 36263.00 0.00 0.00 1566554.00
3. Fertilizers 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00
4. Seeds 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00
5. Salts & Minerals 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00
6. Farm manure 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00
7. Other consumables 6155291.00 0.00 0.00 0.00 6155291.00 2697236.00 1029779.00 0.00 0.00 3727015.00
8. Photograph/Audiovisual
Expenses29590.00 0.00 0.00 0.00 29590.00
5988.00 9230.00 0.00 0.00 15218.00
9. Computer Hire charges 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00
10. Purchase of Animal for Research 5638317.00 0.00 0.00 0.00 5638317.002922027.00 901958.00 0.00 0.00 3823985.00
11. Feeding and upkeep of Animals 6001850.00 0.00 0.00 0.00 6001850.00 2523773.00 711526.00 0.00 0.00 3235299.00
12.Other research expenditure 42853570.00 0.00 0.00 0.00 42853570.00 58658262.00 15942999.00 0.00 74601261.00
Total 66765576.00 0.00 0.00 0.00 66765576.00 72212225.00 19816054.00 0.00 0.00 92028279.00
F&AO
Current Year Previous Year
CENTRAL MARINE FISHERIES RESEARCH INSTITUTE, KOCHI
ANNUAL ACCOUNTS 2017-18
Schedule 17 – Research and
Operational Expenses
INDIAN COUNCIL OF AGRICULTURAL RESEARCH
Govt.Grant NAHEPRevenue
Generation
AP
CessTotal
Plan
(Govt.Grant
)
Non-Plan
(Govt.Grant)
Revenu
e
Genera
tion
AP Cess Total
A. Infrastructure
a) Rent, Rates & Taxes 3387704.00 0.00 0.00 0.00 3387704.00 811073.00 1530207.00 0.00 0.00 2341280.00
b) Electricity Charges 19388319.00 0.00 0.00 0.00 19388319.00 7541880.00 7955394.00 0.00 0.00 15497274.00
c) Water Charges 2248338.00 0.00 0.00 0.00 2248338.00 444405.00 1258342.00 0.00 0.00 1702747.00
d) Security Charges 19962001.00 0.00 0.00 0.00 19962001.00 10812898.00 5962663.00 0.00 0.00 16775561.00
e) Vehicle Running Expenses 6565171.00 0.00 0.00 0.00 6565171.00 636595.00 2044506.00 0.00 0.00 2681101.00
f) Insurance 338323.00 0.00 0.00 0.00 338323.00 57333.00 48888.00 0.00 0.00 106221.00
B. Communication 0.00
a) Postage & Telegram 684337.00 0.00 0.00 0.00 684337.00 551799.00 589244.00 0.00 0.00 1141043.00
b) Telephones & Fax 4734203.00 0.00 0.00 0.00 4734203.00 4258423.00 267411.00 0.00 0.00 4525834.00
C. Repairs & Maintenance 0.00
a) Buildings 19553133.00 0.00 0.00 0.00 19553133.00 0.00 24813321.00 0.00 0.00 24813321.00
b) Plants & Machinery 2903581.00 0.00 0.00 0.00 2903581.00 1431361.00 2966849.00 0.00 0.00 4398210.00
c) Furniture & Fixtures 194089.00 0.00 0.00 0.00 194089.00 27325.00 24761.00 0.00 0.00 52086.00
d) Vehicle 1438117.00 0.00 0.00 0.00 1438117.00 684444.00 1714215.00 0.00 0.00 2398659.00
e) Office Equipment 4269401.00 0.00 0.00 0.00 4269401.00 563919.00 2533620.00 0.00 0.00 3097539.00
f) Computers 2159388.00 0.00 0.00 0.00 2159388.00 174235.00 559211.00 0.00 0.00 733446.00
g) Roads 0.00 0.00 0.00 0.00 0.00 0.00
D. Others 0.00
a) Printing & Stationery 3897478.00 0.00 0.00 0.00 3897478.00 1165060.00 2066951.00 0.00 0.00 3232011.00
(consumables) 0.00
b) Newspapers & Periodicals 225700.00 0.00 0.00 0.00 225700.00 90674.00 185505.00 0.00 0.00 276179.00
c) Travel & Conveyance – 0.00
Domestic 19205898.00 0.00 0.00 0.00 19205898.00 14876930.00 2248000.00 0.00 0.00 17124930.00
d) Travel – Foreign 0.00 0.00 0.00 0.00 0.00 0.00
e) Advertisement & Publicity 950438.00 0.00 0.00 0.00 950438.00 375156.00 687781.00 0.00 0.00 1062937.00
f) Legal & Professional charges 238756.00 0.00 0.00 0.00 238756.00 94362.00 390160.00 0.00 0.00 484522.00
g) Auditor’s remuneration 0.00 0.00 0.00 0.00 0.00 6180.00 103110.00 0.00 0.00 109290.00
h) Hospitality expenses 426005.00 0.00 0.00 0.00 426005.00 87733.00 522050.00 0.00 0.00 609783.00
i) Bank charges 14506.00 0.00 0.00 0.00 14506.00 0.00
j) Meeting expenses 55879.00 0.00 0.00 0.00 55879.00 130000.00 32456.00 0.00 0.00 162456.00
k) Steering & Monitoring 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00
Committee expenses 0.00
l) Loss on sale of assets 0.00 0.00 0.00 0.00 0.00 0.00 93119.00 0.00 0.00 93119.00
m) Provision for bad & doubtful 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00
debt/advances 0.00
n) Irrecoverable balances 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00
written off 0.00
o) Other Miscellaneous expenses 17808689.00 0.00 0.00 0.00 17808689.00 10730013.00 11571750.00 0.00 0.00 22301763.00
Total 130649454.00 0.00 0.00 0.00 130649454.00 55551798.00 70169514.00 0.00 0.00 125721312.00
Current Year
CENTRAL MARINE FISHERIES RESEARCH INSTITUTE, KOCHI
ANNUAL ACCOUNTS 2017-18
Schedule 18 – Administrative
Expenses
Previous Year
Amount in rupees
INDIAN COUNCIL OF AGRICULTURAL RESEARCH
Govt. Grant NAHEP AP Cess Total Plan Non-Plan AP Cess Total
A) Grants given to State Agricultural Universities –
Establishment of KVKs
i)Grants-in-aid-Capital_______a________
ii)Grants-in-aid-Salaries_______b_______
iii)Grants-in-aid-Revenue_______c______ 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00
B) Grants given to State Agricultural Universities – All
India Coordinated Research Projects
i)Grants-in-aid-Capital_______a________
ii)Grants-in-aid-Salaries_______b_______
iii)Grants-in-aid-Revenue__7950000______ 7950000.00 0.00 0.00 7950000.00 4450000.00 0.00 0.00 4450000.00
C) Grants given to - Trainers Training Centres
i)Grants-in-aid-Capital_______a________
ii)Grants-in-aid-Salaries_______b_______
iii)Grants-in-aid-Revenue_______c______ 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00
D) Financial Assistance to Scientific Societies
i)Grants-in-aid-Capital_______a________
ii)Grants-in-aid-Salaries_______b_______
iii)Grants-in-aid-Revenue_______c______ 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00
E) Others
i)Grants-in-aid-Capital_______a________
ii)Grants-in-aid-Salaries_______b_______
iii)Grants-in-aid-Revenue_______c______ 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00
Total 7950000.00 0.00 0.00 7950000.00 4450000.00 0.00 0.00 4450000.00
BE/RE Release Utilization
1) Grants-in-aid-Capital 0 0 0
2) Grants-in-aid-Salaries 0 0 0
3) Grants-in-aid-Revenue 7950000 7950000 7950000
Total 7950000 7950000 7950000
Finance & Accounts Officer
CENTRAL MARINE FISHERIES RESEARCH INSTITUTE, KOCHIINDIAN COUNCIL OF AGRICULTURAL RESEARCH
ANNUAL ACCOUNTS 2017-18
Current Year Previous Year
Note: X is the amount released as Grants/Subsidies taken as expenditure in this schedule. The Headwise break-up should be supported with the documentary evidence, i.e. the
instiute's covering letter to the grantee bodies conveying the break-ups. The actual utilization may be collected from the grantee institutions and depicted in detail in Annexure-19.
(Amount in Rupees)
Schedule 19 – Grants, Subsidies, etc.
Summary of detailed Expenditure (Annexure-19)Govt. Grant
1. Name of the ICAR Project/Scheme________________________________ AINP ON MARICULTURE
(Separate depiction required for each scheme)
Sl.No.Name of the SAUs/Agency
outside ICAR
Funds Released
during 2016-17
Utilization
under Grants-
in-aid-Capital
(A)
Utilization
under Grants-
in-aid-
Salaries (B)
Utilization
under Grants-
in-aid-
Revenue (C)
Total
Utilization
(A+B+C)
Whether
provisional
UCs of 2017-
18 received ?
Yes/No *
1
Director of Research, Karnata Vetenery
Animal & Fisheries Science University,
Bidar, Karnataka 1350000.00 0.00 0.00 1350000.00 1350000.00
Yes
2
Director of Research, Faculty of
Fisheries Science, Dr. Balasahed
Sawant Konkan Krishi Vidyalaya, Dapoli,
Ratnagiri, Maharashtra 1250000.00 0.00 0.00 1250000.00 1250000.00
Awaited
3
Dean, Faculty of Fisheries Sciences,
Shri Venkateswara Vetenery University,
Administrative Office, Dr. V.S. R.
Bhavan, Tirupati, andhrapradesh 1400000.00 0.00 0.00 1400000.00 1400000.00
Awaited
4
The Director, College of Fisheries
(Orissa University of Agricultural and
Technology) P.O. Rangailunda,
Berhampur, Ganjam District, Odisha 1350000.00 0.00 0.00 1350000.00 1350000.00
Awaited
5
The Director of Research, Extension and
Farms, West Bengal University of
Animal and Fishery Sciences, P.O.
Panchsayar, Kolkota, West Bengal 1350000.00 0.00 0.00 1350000.00 1350000.00
Yes
5
The Director, ICAR - Central Island
Agriculture Research Institute (CIARI),
Garacharama, Port Blair, Andaman &
Nicobar Island 1250000.00 0.00 0.00 1250000.00 1250000.00
Yes
TOTAL 7950000.00 0.00 0.00 7950000.00 7950000.00
(Amount in Rupees)
Scheme 1…….
* Fund releasing units may ensure that Provisional Utilisation Certificates have been received by the Grantee Institutions
before funds for year 2017-18 are released(Refer Rule 212(1) of GFR
Annexure to Sch.19
List of funds released to State Agricultural Universities and other agencies outside ICAR
(Please furnish project/scheme wise list)
CENTRAL MARINE FISHERIES RESEARCH INSTITUTE, KOCHIINDIAN COUNCIL OF AGRICULTURAL RESEARCH
ANNUAL ACCOUNTS 2017-18
Govt.Grant NAHEPRevenue
Generation
A P
CessOthers Total Plan
Non-Plan
(Govt.Grant)
Revenue
Generation
A P
CessOthers Total
1. Publicity and exhibitions 726053.00 0.00 0.00 0.00 0.00 726053.00 0.00 754352.00 0.00 0.00 0.00 754352.00
2. Guest House 544707.00 0.00 0.00 0.00 0.00 544707.00 0.00 609528.00 0.00 0.00 0.00 609528.00
3. Human Resource Develop- 3736799.00 202635.00 0.00 0.00 0.00 3939434.00
ment 2431365.00 0.00 0.00 0.00 0.00 2431365.00
4. Revolving Fund Schemes – 5808245.00 0.00 0.00 0.00 0.00 5808245.00 3439618.00 0.00 0.00 0.00 0.00 3439618.00
Expenditure
5. Others 6608440.00 0.00 0.00 0.00 0.00 6608440.00 0.00 1268120.00 0.00 0.00 0.00 1268120.00
Total 16118810.00 0.00 0.00 0.00 0.00 16118810.00 7176417.00 2834635.00 0.00 0.00 0.00 10011052.00
F&AO
Current Year Previous Year
CENTRAL MARINE FISHERIES RESEARCH INSTITUTE, KOCHIINDIAN COUNCIL OF AGRICULTURAL RESEARCH
ANNUAL ACCOUNTS 2017-18
Schedule 20 –
Miscellaneous Expenses
Amount in Rupees
Amount in Rupees
Schedule 21 : Prior Period Expenditure Current Year Previous Year
1. Prior Period Expenditure 0.00 0.00
TOTAL 0.00 0.00
F&AO
CENTRAL MARINE FISHERIES RESEARCH INSTITUTE, KOCHI INDIAN COUNCIL OF AGRICULTURAL RESEARCH
ANNUAL ACCOUNTS 2017-18
Annexure to Sch. 23
(Rupees in Lakhs)
Current Year Previous Year
1 Contingent Liabilities(Court Cases, PIL etc,) 0.00 0.00
2 Letters of credit opened by the bank on behalf of the Council 30.40 118.87
3Estimated value of Contracts remaining to be executed on
capital Account and not provided for (Net of Advances)0.00 0.00
TOTAL 30.40 118.87
Notes to Accounts
Deduction to Capital Fund
Amount as per Schedule 9B 29130940.00
Less: Recovery of Loans & Advnces 1827556.00
27303384.00
Add: Refund of unspent balance of grants of previous years
Rs.783468 LC & Adv.settlement 3349951.00
30653335.00
Schedule 23 : Contigent Liabilities & Notes to Accounts
Finance & Accounts Officer
CENTRAL MARINE FISHERIES RESEARCH INSTITUTE, KOCHI INDIAN COUNCIL OF AGRICULTURAL RESEARCH
ANNUAL ACCOUNTS 2017-18
Worksheet - Statement showing Adjustment on Income indicated in Income & Expenditure Account
Sl. No. SchedulePayments as per Receipt
& Payment A/cAdditions to Income Reductions to Income
Net to Income &
Expenditure
Account
A Schedule No.8 - Income from Sales & Service
1 Sale of Fish & Poultry 941536.00 0.00 0.00 941536.00
2 Sale of other products 2214914.00 0.00 0.00 2214914.00
B. Income from Services 0.00
1 Training Programmes 820580.00 0.00 0.00 820580.00
2 Analytical Testing Fees 44770.00 0.00 0.00 44770.00
Total 4021800.00 0.00 0.00 4021800.00
B
1 Entrance Fee 2359198.00 0.00 0.00 2359198.00
2 Annual fees/subsriprion 280030.00 0.00 0.00 280030.00
3 Application fee for recruitment 0.00 0.00 0.00 0.00
Total 2639228.00 0.00 0.00 2639228.00
C
1 Income from Royalty 1000000.00 0.00 0.00 1000000.00
2 Income from sale of Publications 91480.00 0.00 0.00 91480.00
Total 1091480.00 0.00 0.00 1091480.00
D
1
On Term Deposit with Scheduled
Banks 5066108.00 404407.00 40335.00 5430180.00
2 On Loans 0.00
3 a. Employees/Staff 2410282.00 0.00 2026857.00 383425.00
Total 7476390.00 404407.00 2067192.00 5813605.00
C
1 License Fee from quarters 543715.00 0.00 0.00 543715.00
Income from Guest House Charges 180815.00 0.00 0.00 180815.00
2 Revenue Receipts from Schemes 2971300.00 0.00 0.00 2971300.00
Schedule No.14 - Other Income
CENTRAL MARINE FISHERIES RESEARCH INSTITUTE, KOCHI
INDIAN COUNCIL OF AGRICULTURAL RESEARCHANNUAL ACCOUNTS 2016-17
Schedule No.10 - Fee/Subscription
Schedule 12: Income from Royalty, Publiation Etc.
Schedule No.13 - Interest Earned
3 Charges for use of transport 4800.00 0.00 4800.00
4 Water and Electricity Charges 236912.00 0.00 0.00 236912.00
5 Revolving Fund income 3473529.00 0.00 0.00 3473529.00
6
Surplus on sale/disposal of assets -
owned assets 0.00 0.00 0.00 0.00
7
Miscellaneous income (Sale
Proceeds of unserviceable
stores/empties, waste paper,
tender papers, application forms,
& others) Advt. charges, other
miscellaneous income) 8136944.00 0.00 0.00
TOTAL 15548015.00 0.00 0.00 7411071.00
Chief Finance & Accounts Officer
Sl. No. Schedule
Payments as per Receipt
& Payment A/c***
Additions to
Expenses
Reductions to
Expenditure
Net to Income &
Expenditure Account
A
(A) Establishment Expenses
1 Salaries, wages and allowances 617385635.00 44205873.00 43037023.00 618554485.00
2 Contribution to Provident Fund 0.00 0.00
3 Contribution to Other Funds (Specify) NPS 15841866.00 997624.00 1172784.00 15666706.00
4 Bonus 0.00 0.00
5 Staff Welfare Expenses 0.00 0.00
6 Fees & Honorarium 545323.00 545323.00
7 Leave salary and Pension Contribution 0.00 0.00
8 Others (OTA) 0.00 0.00
Total 633772824.00 45203497.00 44209807.00 634766514.00
(B) Pension Expenses
9
Expenses on Employees’ Retirement and
Terminal Benefits (Pension, Gratuity,
CVP,Leave Encashment) 668099698.00 0.00 0.00 668099698.00
Total 1301872522.00 45203497.00 44209807.00 1302866212.00
B
1 Chemicals & consumables 5129438.00 0.00 39793.00 5089645.00
2 Glassware 1080312.00 0.00 82999.00 997313.00
3 Fertilizers 0.00 0.00 0.00 0.00
4 Seeds 0.00 0.00 0.00
5 Salts & Minerals 0.00 0.00 0.00
6 Farm manure 0.00 0.00 0.00
7 Other consumables 6094157.00 69539.00 8405.00 6155291.00
8 Photograph/Audiovisual 29590.00 0.00 0.00 29590.00
Expenses 0.00
9 Computer Hire charges 0.00 0.00 0.00 0.00
10 Purchase of Animal for Research 5738317.00 0.00 100000.00 5638317.00
11 Feeding and upkeep of Animals 6001850.00 0.00 0.00 6001850.00
12 Other research expenditure 42740658.00 189000.00 76088.00 42853570.00
Total 66814322.00 258539.00 307285.00 66765576.00
CENTRAL MARINE FISHERIES RESEARCH INSTITUTE, KOCHIINDIAN COUNCIL OF AGRICULTURAL RESEARCH
ANNUAL ACCOUNTS 2016-17
Worksheet - Statement showing Adjustment on Expenses indicated in Income & Expenditure Account
Schedule No.16 - Establishment Expenses
Schedule No.17 Research and Operational Expenses
C Schedule No.18 Administrative Expenses
A. Infrastructure
1 a) Rent, Rates & Taxes 3387704.00 0.00 0.00 3387704.00
2 b) Electricity Charges 19388319.00 0.00 0.00 19388319.00
3 c) Water Charges 2248338.00 0.00 0.00 2248338.00
4 d) Security Charges 19962001.00 0.00 0.00 19962001.00
5 e) Vehicle Running Expenses 5860656.00 704515.00 0.00 6565171.00
6 f) Insurance 402478.00 0.00 64155.00 338323.00
B. Communication
7 a) Postage & Telegram 684337.00 0.00 0.00 684337.00
8 b) Telephones & Fax 5862647.00 0.00 1128444.00 4734203.00
C. Repairs & Maintenance
9 a) Buildings 9180918.00 15453826 5081611 19553133.00
10 b) Plants & Machinery 2903581.00 0.00 0.00 2903581.00
11 c) Furniture & Fixtures 194089.00 0.00 0.00 194089.00
12 d) Vehicle 1463117.00 0.00 25000.00 1438117.00
13 e) Office Equipment 4289489.00 0.00 20088.00 4269401.00
14 f) Computers 2551946.00 0.00 392558.00 2159388.00
15 g) Roads 0.00 0.00 0.00 0.00
D. Others 0.00
16 a) Printing & Stationery 3807031.00 653650.00 563203.00 3897478.00
17 (consumables) 0.00
18 b) Newspapers & Periodicals 225700.00 0.00 0.00 225700.00
19 c) Travel & Conveyance – 0.00
Domestic 19275304.00 329694 399100 19205898.00
20 d) Travel – Foreign 0.00 0.00 0.00 0.00
21 e) Advertisement & Publicity 950438.00 0.00 0.00 950438.00
22 f) Legal & Professional charges 238756.00 0.00 0.00 238756.00
23 g) Auditor’s remuneration 0.00 0.00 0.00 0.00
24 h) Hospitality expenses 426005.00 0.00 0.00 426005.00
25 i) Bank charges 0.00 0.00 0.00 0.00
26 j) Meeting expenses 55879.00 0.00 0.00 55879.00
27 k) Steering & Monitoring 0.00 0.00 0.00 0.00
Committee expenses 0.00
28 l) Loss on sale of assets 0.00 0.00 0.00 0.00
29 m) Provision for bad & doubtful 0.00 0.00 0.00 0.00
debt/advances 0.00
30 n) Irrecoverable balances 0.00 0.00 0.00 0.00
written off 0.00
31 o) Other Miscellaneous expenses 17823195.00 0.00 0.00 17823195.00
Total 121181928.00 17141685.00 7674159.00 130649454.00
D
1 Publicity and exhibitions 796853.00 0.00 70800.00 726053.00
2 Guest House 544707.00 0.00 0.00 544707.00
3 Human Resource Development 2454000.00 0.00 22635.00 2431365.00
4 Revolving Fund Schemes – Expenditure 5808245.00 0.00 0.00 5808245.00
5 Others 6608440.00 0.00 0.00 6608440.00
0.00
TOTAL 16212245.00 0.00 93435.00 16118810.00
E
1 Grant-in-Aid-Revenue 7950000.00 0.00 0.00 7950000.00
Total 7950000.00 0.00 0.00 7950000.00
GRAND TOTAL (A+B+C+D+E) 1514031017.00 62603721.00 52284686.00 1524350052.00
*** The Grand Total here matches with the figure shown in Schedule 9A+9B (Total Revenue Expenditure)
Schedule 9A+9B (Total Revenue Expenditure) Rs.1508222772+ Rs.5808245 (revolving fund expenditure) = 1514031017/-
Schedule No.20 Miscellaneous Expenses
Schedule No.19 Grants released to SAUs etc.
Chief Finance & Accounts Officer
S.No. Particulars Amount S. No. Particulars Amount
1 Opening Balance 1 Govt. Grant (Annex. B) 898226973.00
Cash in hand 575000.00
Bank Balance 127412006.00 2 NAHEP Schemes (Annex. C) 0.00
Short Term Deposit
3 A.P.Cess Schemes(Annex. D) 0.00
2 Govt. Grants 1564851313.00
3 NAHEP 0.00
4 Revolving Fund Schemes 5808245.00
4 Other Receipts 27303384.00
(Annexure A) 5 Funded Debts 82435396.00
5 I.R.G.S. 1911853.00 6 Deposits 88405309.00
6 Revolving Fund Schemes 3473529.00 7 Loans & Advances 2420000.00
7 Funded Debts 82435396.00 8 Pension & Retirement 659549970.00
Benefits
8 Deposits 118622319.00
9 I.R.G.S. 430320.00
9 Loans & Advances 1827556.00
10 Non- Int. bearing
10 Non-interest bearing Advances 0.00
Advances 0.00
11 Remittances-I 93678118.00
11 Remittances-I 93499620.00
(Recoveries to be made) 12 Remittances-II 41280594.00
12 Remittances-II 3000000.00 13 Closing Balance
Cash in hand 595000.00
Bank Balance
· in current Accounts (Institute) 152082051.00
· in current Accounts (NAHEP) 0.00
Short Term Deposit 0.00
Amount in Transit 0.00
Total 2024911976.00 Total 2024911976.00
Receipts and Payments Account for the year 2017-18 (Old format)
CENTRAL MARINE FISHERIES RESEARCH INSTITUTE, KOCHI
(Amount in Rupees)
Finance & Accounts Officer
RECEIPTS PAYMENTS
ANNUAL ACCOUNT 2017-18
INDIAN COUNCIL OF AGRICULTURAL RESEARCH
1
(Amount in Rupees)
Receipts Current Year Previous Year Payments Current Year Previous Year
I. Opening balances: I. Expenses:
a) Cash in hand 575000.00 565000.00 a. Establishment 1301872522.00 985992193.00
b) Bank balances b. Administrative 121181928.00 117710499.00
>> in Current Accounts 127412006.00 91667079.00 c. Research 66814322.00 92185774.00
>> in Deposit Accounts 0.00 0.00
>> in Savings Accounts 0.00 0.00 II. Payments against funds for
various projects 7950000.00 4450000.00
II. Grants Received from Govt. of India III. Investments and Deposits
Govt. Grant 1564851313.00 239122553.00 a) Earmarked funds 0.00 0.00
NAHEP 0 1095463970.00 b) Own funds. 0.00 0.00
A.P. Cess 0 0.00
III. Donations and Contribution 0 0.00
IV. Expenditure on Fixed Assets
IV. Income on Investments from and capital work-in-progress
a) Earmarked Funds 0 0.00 a) Purchase of Fixed Assets 49554171.00 87592797.00
b) Own Funds 0 0.00 b) Expenditure on Work in Progress 0.00
V. Interest Received
a) Bank Deposits 5066108.00 8570599.00
V. Repayment of un- utilized
Grants/Loans/Borrowings 37379731.00 16080147.00
b) Loans, Advances 2410282.00 2721834.00
VI. Deposits and Advances 298296744.00 192875790.00 VI. Deposits and Advances 267369143.00 186876188.00
VII. Other Income 23300523.00 17559549.00 VII. Other payments 20113108.00 32621770.00
VIII. Loans and Borrowings 0.00 0.00 VIII. Closing Balances
a) Cash in hand 595000.00 575000.00
IX. Misc. Receipts 3000000.00 2950000.00 b) Bank Balances
· in current Accounts (Institute) 152082051.00 127412006.00
· in current Accounts (NAHEP) 0.00 0.00
· in Deposit Accounts 0.00 0.00
· in Savings Account 0.00 0.00c) In transit 0.00 0.00
Total 2024911976.00 1651496374.00 Total 2024911976.00 1651496374.00
CENTRAL MARINE FISHERIES RESEARCH INSTITUTE, KOCHI
ANNUAL ACCOUNTS 2017-18
RECEIPTS AND PAYMENT ACCOUNT FOR THE YEAR ENDING 31 MARCH 2018
(New Format)
Finance & Accounts Officer
INDIAN COUNCIL OF AGRICULTURAL RESEARCH
(Amount in Rupees)
Receipts Current Year Payments Current YearI. Opening balances: I. Expenses: a) Cash in hand 575000.00 b) Bank balances a. Establishment
- in Current Accounts 127412006.00 Govt. Grant - 1301872522.00
- in Deposit Accounts 0.00 AP Cess -
- in Savings Accounts 0.00 Revenue Resources -
b. Administrative
Govt. Grant 121181928.00
AP Cess -
Revenue Resources -
c. Research
Govt. Grant - 66814322.00
AP Cess -
Revenue Resources -
II. Grants Received from Govt. of India II. Grants Released to SAUs and Govt. Grant 1564851313.00 other non ICAR institutions
NAHEP 0.00 against funds for various projects 7950000.00A.P. Cess 0.00
III. Donations and Contribution 0.00 III. Investments and Depositsa) Earmarked funds 0.00b) Own funds 0.00
IV. Income on Investments from IV. Expenditure on Fixed Assetsa) Earmarked Funds 0.00 and capital work-in-progress 365+5+115+1054171b) Own Funds 0.00 a) Purchase of Fixed Assets 15828428.00
b) Capital Advances 33725743.00c) Work in Progress 0.00
V. Interest ReceivedV. Repayment of un- utilized
Grants/Loans/Borrowingsa) Bank Deposits 5066108.00 a) Current Year 0.00b) Loans, Advances 2410282.00 b) Previous Year 2334636+682+35044413 37379731.00
Annexure to Receipts & Payments A/c (New Format)
RECEIPTS AND PAYMENT ACCOUNT FOR THE YEAR ENDING 31 MARCH 2018(New Format)
INDIAN COUNCIL OF AGRICULTURAL RESEARCH
CENTRAL MARINE FISHERIES RESEARCH INSTITUTE, KOCHI
ANNUAL ACCOUNTS 2017-18
(Amount in Rupees)
VI. Deposits and Advances VI. Deposits and Advances a) Security /EMD Deposit 5643721.00 a) Security /EMD Deposit 4563695.00 b) Recoveries from P- Loan & Advances 1827556.00 b) Payments of P- Loan & Advances 2420000.00 c) Recoveries of S. Advances 0.00 c) Payments of S. Advances 0.00 d) Loans & Borrowing 0.00 d) Loans & Borrowing 0.00 e) ICAR General Provident Fund 82435396.00 e) ICAR General Provident Fund 82435396.00 f) NPS (Employee contribution ) 15841866.00 f) NPS (Employee contribution ) 15954903.00 g) U -Remittances-I 77657754.00 g) U -Remittances-I 77723215.00 h) Consultancy / Contract Research 24988424.00 h) Consultancy / Contract Research 10440072.00 i) Revolving funds 0.00 i) Revolving funds 0.00 j) Maturity of Investments 0.00 j) Investments 0.00 k) Endowment Fund 0.00 k) Endowment Fund 0.00 l) Earmarked Fund 1911853.00 l) Earmarked Fund 430320.00 m) Deposit Schemes Receipts 87990174.00 m) Deposit Schemes Payments
34894764.0038506778.00
VII. Other Income VII. Other payments a- Income from Sales / Services 4021800.00 b- Fees/ Subscription 2639228.00 a) Miscellaneous Expenses c- Income from Royalty, Publications etc. 1091480.00 Govt. Grant d- Prior Period Income 0.00 A.P.Cess – e - Revolving Fund Receipts 3473529.00 Revenue Resources - 0.00 f- Unspent balance of grants of previous years 3592212.00 b) Prior Period Expenditure from Govt. Grant 0.00 g- Other Income 8482274.00 c) Refund - Revenue, Loans & Adv.Recoveries etc. 3900863.00
d) Revolving Fund Expenditure 5808245.000.00
VIII. Loans and Borrowings 0.00 VIII. Misc. Paymentsa) Misc. Payments 10045000.00b) Releases to ICAR units 0.00
c) Swachh Bharat Mission Expenditure 359000.00
IX. Misc. Receipts IX. Closing Balances- Council's share of Revenue Resources 3000000.00 a) Cash in hand 595000.00
b) Bank Balances· in current Accounts (Institute) 152082051.00· in current Accounts (NAHEP) 0.00- in Deposit Accounts 0.00- in Savings Account 0.00
c) In transit 0.00
Total 2024911976.00 Total 2024911976.00
0
Finance & Accounts Officer
├ █(i) Capital@ii) Revenue) }
ANNEXURE- 'A'
(Amount in Rs.)
S.NO HEAD OF ACCOUNT AMOUNT
1 Sale of farm produce 2214914.00
2 Sale of fish & poultry 941536.00
3 Sale of land 0.00
4 Sale of building 0.00
5 Sale of vehicle, other machine tools 0.00
6 Sale of livestock 0.00
7 Sale of publication and advertisement 91480.00
8 Licence fee 543715.00
9 Interest earned on loans & advances 2410282.00
10 Leave salary and pension contribution 0.00
11 Receipts from schemes 2971300.00
12 Analytical and testing fee 44770.00
13 Pre-Shipment fee 0.00
14 Application fee from candidates 0.00
15 Diploma Charges 0.00
16 Receipts from services rendered 0.00
17 Unspent balance of Grants of previous years 3349951.00
18 Interest earned on short term deposits 5066108.00
19 Income generated from Internal Resource Generation Schemes 0.00
a) Training 820580.00
b) Consultancy 0.00
c) Contract Research 0.00
d) Sale of technology 1000000.00
e) Other (Specify the source) 0.00
20 Net profit in Revolving funds 0.00
21 Recoveries of Loans & Advances 1827556.00
22 Miscellaneous Receipts 7848748.00
TOTAL : OTHER RECEIPTS 29130940.00
FINANCE & ACCOUNTS OFFICER
ABSTRACT OF 'OTHER RECEIPTS' FOR THE YEAR 2017-18
CENTRAL MARINE FISHERIES RESEARCH INSTITUTE, KOCHIINDIAN COUNCIL OF AGRICULTURAL RESEARCH
ANNUAL ACCOUNTS 2016-17
2
S. No. Head
Allocation
Govt.Grant
2017-18
Allocation
Internal
Resource +
Additional
amount
provided by
HQ out of
Council's
share(2017-
18)
TOTAL
ALLOCATION
2017-18
Expenditur
e(Revenue
Generation
)2017-18
TOTAL
EXPENDITURE
2017-18
1 2 3 4 5 (3 + 4) 7 8 (6 + 7)
NEH TSPOther than
NEH & TSP
1 Works
A. Land 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00
B. Building
i. Office building 18400000.00 0.00 18400000.00 0.00 0.00 18400000.00 0.00 18400000.00
ii. Residential building3300000.00
0.00 3300000.00 0.00 0.00 3226704.00 0.00 3226704.00
iii. Minor Works800000.00
0.00 800000.00 0.00 0.00 785974.00 0.00 785974.00
2 Equipments 8000000.00 0.00 8000000.00 0.00 500000.00 7638319.00 0.00 8138319.00
3 Information Technology 4000000.00 0.00 4000000.00 0.00 0.00 3965687.00 0.00 3965687.00
4 Library Books and Journals1500000.00
0.00 1500000.00 0.00 0.00 1491565.00 0.00 1491565.00
5 Vehicles & Vessels 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00
6 Livestock 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00
7 Furniture & fixtures 1000000.00 0.00 1000000.00 0.00 0.00 991751.00 0.00 991751.00
8 Others 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00
Total – CAPITAL
(Grants for creation of Capital
Assets)
37000000.00 0.00 37000000.00 0.00 500000.00 36500000.00 0.00 37000000.00
1 Establishment Expenses(Salaries)
i. Establishment Charges ########### 0.00 620000000.00 0.00 0.00 620000000.00 0.00 620000000.00
ii. Wages 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00
iii. Overtime Allowance 100000.00 0.00 100000.00 0.00 0.00 0.00 0.00 0.00
Total – Establishment Expenses
(Grant in Aid - Salaries)
########### 0.00 620100000.00 0.00 0.00 620000000.00 0.00 620000000.00
1 Pension & Other Retirement
Benefits
########### 0.00 673700000.00 0.00 0.00 668099698.00 0.00 668099698.00
2 T.A.
A. Domestic TA / Transfer TA 17500000.00 0.00 17500000.00 0.00 0.00 17500000.00 0.00 17500000.00
B. Foreign TA 500000.00 0.00 500000.00 0.00 0.00 500000.00 0.00 500000.00
Total – Traveling Allowance 18000000.00 0.00 18000000.00 0.00 0.00 18000000.00 0.00 18000000.00
3 Research & Operatinal Expenses
A. Research Expenses 27500000.00 0.00 27500000.00 0.00 482785.00 27052423.00 0.00 27052423.00
B. Operational Expenses 15300000.00 0.00 15300000.00 0.00 317215.00 14947577.00 0.00 14947577.00
Total - Research & Operational
Expenses
42800000.00 0.00 42800000.00 0.00 800000.00 42000000.00 0.00 42800000.00
CENTRAL MARINE FISHERIES RESEARCH INSTITUTE, KOCHIINDIAN COUNCIL OF AGRICULTURAL RESEARCH
Annexure-B
Details of Institute Govt. Grant Expenditure for the year 2017-18
(Amount in Rupees)
Expenditure (Govt.Grant) 2017-18
6
ANNUAL ACCOUNT 2017-18
3
S. No. Head
Allocation
Govt.Grant
2017-18
Allocation
Internal
Resource +
Additional
amount
provided by
HQ out of
Council's
share(2017-
18)
TOTAL
ALLOCATION
2017-18
Expenditur
e(Revenue
Generation
)2017-18
TOTAL
EXPENDITURE
2017-18
1 2 3 4 5 (3 + 4) 7 8 (6 + 7)
NEH TSPOther than
NEH & TSP
Expenditure (Govt.Grant) 2017-18
6
4 Administrative Expenses
A. Infrastructure 50000000.00 0.00 50000000.00 0.00 0.00 50000000.00 0.00 50000000.00
B. Communication 6500000.00 0.00 6500000.00 0.00 0.00 6507435.00 0.00 6507435.00
C.Repair & Maintenance 12000000.00 0.00 12000000.00 0.00 0.00 11345315.00 0.00 11345315.00
i. Equipments,Vehicles & Others 6800000.00 0.00 6800000.00 0.00 0.00 6786011.00 0.00 6786011.00
ii. Office building 1200000.00 0.00 1200000.00 0.00 0.00 1200000.00 0.00 1200000.00
iii.Residential building 1200000.00 0.00 1200000.00 0.00 0.00 1194907.00 0.00 1194907.00
iv. Minor Works 22000000.00 0.00 22000000.00 0.00 0.00 22666332.00 0.00 22666332.00
D. Others (excluding TA)
Total - Administrative Expenses 99700000.00 0.00 99700000.00 0.00 0.00 99700000.00 0.00 99700000.00
5 Miscellaneous Expenses
A. HRD 2200000.00 0.00 2200000.00 0.00 0.00 2200000.00 0.00 2200000.00
B. Other Items (Fellowships,
Scholarships etc.)
2500000.00 0.00 2500000.00 0.00 0.00 2449420.00 0.00 2449420.00
C. Publicity & Exhibitions 800000.00 0.00 800000.00 0.00 0.00 796853.00 0.00 796853.00
D. Guest House – Maintenance 400000.00 0.00 400000.00 0.00 0.00 544707.00 0.00 544707.00
E. Other Miscellaneous 2300000.00 0.00 2300000.00 0.00 0.00 2209020.00 0.00 2209020.00
Total - Miscellaneous Expenses 8200000.00 0.00 8200000.00 0.00 0.00 8200000.00 0.00 8200000.00
Total --Grants in Aid - General ########### 0.00 842400000.00 0.00 800000.00 835999698.00 0.00 836799698.00
Grand Total (Capital +
Establishment+General)
########### 0.00 ############ 0.00 1300000.00 1492499698.00 0.00 1493799698.00
6 Loans and Advances 0.00 3000000.00 3000000.00 0.00 0.00 0.00 2420000.00 2420000.00
(Rs. In lakhs)
Swachh Bharat Mission
Finance & Accounts Officer
3.59
3
S. No. Head
Allocation
Govt.Gran
t 2017-18
Allocation
Internal
Resource +
Additional
amount
provided by
HQ out of
Council's
share(2017-
18)
TOTAL
ALLOCATIO
N 2017-18
Expenditur
e(Revenue
Generation
)2017-18
TOTAL
EXPENDITU
RE 2017-18
1 2 3 4 5 (3 + 4) 7 8 (6 + 7)
NEH TSPOther than
NEH & TSP
1 Works
A. Land
B. Building
i. Office building
ii. Residential building
iii. Minor Works
2 Equipments
3 Information Technology
4 Library Books and Journals
5 Vehicles & Vessels
6 Livestock
7 Furniture & fixtures
8 Others
Total – CAPITAL
(Grants for creation of Capital
Assets)
1 Establishment Expenses(Salaries)
i. Establishment Charges
ii. Wages
iii. Overtime Allowance
Total – Establishment Expenses
(Grant in Aid - Salaries)
1 Pension & Other Retirement
Benefits
2 T.A.
A. Domestic TA / Transfer TA
B. Foreign TA
Total – Traveling Allowance
3 Research & Operatinal Expenses
A. Research Expenses
B. Operational Expenses
Total - Research & Operational
Expenses
NIL
6
Annexure-'C'
CENTRAL MARINE FISHERIES RESEARCH INSTITUTE, KOCHI
ANNUAL ACCOUNT 2017-18
Details of Institute NAHEP Expenditure for the year 2017-18
(Amount in Rupees)
Expenditure (Govt.Grant) 2017-18
INDIAN COUNCIL OF AGRICULTURAL RESEARCH
4 Administrative Expenses
A. Infrastructure
B. Communication
C.Repair & Maintenance
i. Equipments,Vehicles & Others
ii. Office building
iii.Residential building
iv. Minor Works
D. Others (excluding TA)
Total - Administrative Expenses
5 Miscellaneous Expenses
A. HRD
B. Other Items (Fellowships,
Scholarships etc.)
C. Publicity & Exhibitions
D. Guest House – Maintenance
E. Other Miscellaneous
Total - Miscellaneous Expenses
Total --Grants in Aid - General
Grand Total (Capital +
Establishment+General)
6 Loans and Advances
NIL
Finance & Accounts Officer
Funding
Agency/
ICAR Hqrs
ICAR
Units
Funds
released to
ICAR Units
during 2017-
18
Funds
released to
SAUs/Other
thanICAR
Units during
2017-18
Expenditure
incurred by
PIU of
Institute, if
any, during
2017-18
Total
Expenditur
e during
2017-18
Funding
Agency/
ICAR Hqrs
ICAR
Units
1 2 3 4 5 6 7 8 9 10 (7+8+9) 11 12 13
1
NAIF - Intellectual
property
management and
transfer/
commercialisation
of agricultural
technology
scheme Dr. Kajal
Chakraborthy 212 8704.00 636000.00 0.00 0.00 0.00 634960.00 634960.00 8704.00 0.00 1040.00
2
Network Project
on National
Initiative on
Climate Resilient
Agricultural
(NICRA) under
CRIDA, Hyderabad 30 82874.00 12900000.00 0.00 0.00 0.00 12167058.00 12167058.00 82874.00 0.00 732942.00
Expenditure incurred during 2017-18Refund made during
2017-18 to
Closing
balance as on
31-3-2018
(4+5+6-10-11-
12)
Annexure - 'D'
CENTRAL MARINE FIHSERIES RESEARCH INSTITUTE, KOCHI
INDIAN COUNCIL OF AGRICULTURAL RESEARCH
Sl.
No.
Name of the
Schemes/AICR
P/ Network
Project/
NFBSARA/
IPTM/ Summer
School/ Winter
School etc.
Sl.No. of
Scheme as
per the list
of Schemes
(Uploaded
on website)
Opening
balance
as on
1.4.2017
Funds received during
2017-18 from
ANNUAL ACCOUNTS 2017-18
3
NBAIM- MAU -
AMMAS -
Mapping of deep
sea and
hypersaline
microbiota and
their
characterization
using meta-omics
approaches for
bio prospectiong
of novel genes -
Dr. M.A. Pradeep 55 49511.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 49511.00
4
Network Project -
High Value
Compounds/phyt
ochemicals- IISR-
Dr. Kajal
Chakraborthy 148 105604.00 0.00 0.00 0.00 0.00 0.00 0.00 105604.00 0.00 0.00
5
All India Network
Project on
Mariculture - Dr.
K.K. Philipose 193 0.00 29500000.00 0.00 0.00 0.00 29500000.00 29500000.00 0.00 0.00 0.00
6
Net Work Project
: Fish Health - Shri
N.K. Sanil, 195 143196.00 1200000.00 0.00 0.00 0.00 996828.00 996828.00 143196.00 203172.00
7
ICAR CRP on
Vaccines and
Diagnostics - Shri
N.K. Sanil 171 281170.00 2080000.00 0.00 0.00 0.00 1344241.00 1344241.00 281170.00 0.00 735759.00
8
KRISHI:
Konwledge based
resource
information
system - Dr. J. 211 134320.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 134320.00
9
ICAR CRP on
Health Food- Dr.
Kajal
Chakaraborty 43 26996.00 2060000.00 0.00 0.00 0.00 2049457.00 2049457.00 26996.00 0.00 10543.00
10
ICAR- Extramural
Research Project -
Multi-stakeholder
and ICT enabled
soft skill cafeteria
for capacity
building in
responsible
fisheries- A multi-
disciplinary action
learning research -
Dr. C.
Ramachandran 211 1198398.00 0.00 0.00 0.00 0.00 0.00 0.00 1198398.00 0.00 0.00
11
NIAP - Policy
imperatives for
promoting value
chain of
agricultural
commodities in
India 210 0.00 562000.00 0.00 0.00 0.00 77184.00 77184.00 0.00 0.00 484816.00
12
KVK, Narakkal
(Kochi) 203 418276.00 14777724.00 0.00 0.00 0.00 15022736.00 15022736.00 0.00 0.00 173264.00
13
National Fund -
State of diversity
of commercially
important
seaweeds along
the west coast of
India 213 145735.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 145735.00
14
National Fund -
Stock
characterization,
Captive breeding,
seed production
and culture of
hilsa 213 1195792.00 0.00 0.00 0.00 0.00 708098.00 708098.00 487694.00 0.00 0.00
15
Emeritus Scientist
- Dr. A.G. Ponniah 205 160208.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 160208.00
16
Emeritus Scientist
- Dr. G.
Gopakumar 205 7365.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 7365.00
17
WinterSchool/Su
mmer School 205 -6578.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 -6578.00
18
WinterSchool/Su
mmer School 205 0.00 525200.00 0.00 0.00 0.00 527557.00 527557.00 0.00 0.00 -2357.00
19
WinterSchool/Su
mmer School 205 0.00 585189.00 0.00 0.00 0.00 585189.00 585189.00 0.00 0.00 0.00
20
WinterSchool/Su
mmer School 205 0.00 525200.00 0.00 0.00 0.00 363937.00 363937.00 0.00 0.00 161263.00
TOTAL 3951571.00 65351313.00 0.00 0.00 0.00 63977245.00 63977245.00 2334636.00 0.00 2991003.00
Finance & Accounts Officer
(Amount in Rupees)
S.No.
Name of the
AP Cess
Scheme
Opening
Balance as on 1-
4-2017
Receipts from
ICAR HQ
during 2017-
18
Exp.
during
2017-18
Refund to ICAR
HQ during 2017-18
Closing balance
as on 31-3-2018
NIL
ANNEXURE- 'E'
Finance & Accounts Officer
EXPENDITURE IN R/O SCHEMES FUNDED FROM AP CESS FUND BUDGET OF THE COUNCIL
CENTRAL MARINE FIHSERIES RESEARCH INSTITUTE, KOCHIINDIAN COUNCIL OF AGRICULTURAL RESEARCH
ANNUAL ACCOUNTS 2017-18
Annexure - 'F'
S.N
o.
ICAR LETTER NO. & DATE SECTION
FROM
WHICH
RECEIVED
Core/RTGS/DD/ Cheque
No.& Date
TOTAL
AMOUNT
DETAILS OF
REMITTANCE UNDER
DIFFERENT HEADS
MONTH IN WHICH
REMITTANCE TAKEN
INTO CASH BOOK
A Govt. Grant
1 ICAR/FIN/F/01-04(SP2) Budget PFMS 96992000 Scheme/Non-Scheme 17-Apr
2 ICAR/FIN/F/01-04(SP2) Budget PFMS 17142000 Scheme/Non-Scheme 17-Apr
3 ICAR/FIN/F/01-04/Fy/S&P Budget PFMS 96992000 Scheme/Non-Scheme 17-May
4 ICAR/FIN/F/01-04/Fy/S&P Budget PFMS 17142000 Scheme/Non-Scheme 17-May
5 ICAR/FIN/01-04/Fy-SP Budget PFMS 96991000 Scheme/Non-Scheme 17-Jun
6 ICAR/FIN/01-04/Fy-SP Budget PFMS 17141000 Scheme/Non-Scheme 17-Jun
7 ICAR/FIN/01-04/SP-Fy Budget PFMS 96992000 Scheme/Non-Scheme 17-Jul
8 ICAR/FIN/F/01-04/F Budget PFMS 19934000 Scheme/Non-Scheme 17-Jul
9 ICAR/FIN/01-04/SP-Fy Budget PFMS 2.28E+08 Scheme/Non-Scheme 17-Aug
10 ICAR/FIN/01-04/OCT-SP Budget PFMS 2.91E+08 Scheme/Non-Scheme 17-Oct
11 ICAR/FIN/Salary-Dec-17 Budget PFMS 48242000 Scheme/Non-Scheme 17-Dec
12 ICAR/FIN/01-04/2018/Fy-Grant Budget PFMS 55801000 Scheme/Non-Scheme 17-Feb
13 ICAR/FIN/01-04/2018-Salary &
Pension
Budget PFMS 2.46E+08 Scheme/Non-Scheme 17-Feb
14 ICAR/FIN/F/01-04/F Budget PFMS 48242000 Scheme/Non-Scheme 17-Feb
15 ICAR/FIN/01-04/Budget – Loans
& Advance
Budget PFMS 3000000 Loans & Advance 18-Mar
16 ICAR/FIN/01-04/March Budget PFMS 78740000 Scheme/Non-Scheme 18-Mar
17 ICAR/FIN/01-04/March Budget PFMS 44257000 Scheme/Non-Scheme 18-Mar
TOTAL 1.5E+09
B AINP-Mariculture
1 FIN.6(123)/2017-Budget Budget PFMS 2792000 AINP-M 17-Apr
2 FIN.6(123)/2017-Budget Budget PFMS 2792000 AINP-M 17-May
3 FIN.6(123)/2017-Budget Budget PFMS 2791000 AINP-M 17-Jun
4 FIN.6(123)/2017-Budget Budget PFMS 2792000 AINP-M 17-Jul
5 FIN.6(123)/2017-Budget Budget PFMS 5583000 AINP-M 17-Aug
6 FIN.6(123)/2017-Budget Budget PFMS 8375000 AINP-M 17-Nov
7 FIN.6(123)/2017-Budget Budget PFMS 4375000 AINP-M 17-Feb
29500000
C Winter/Summer School
1 5/40/2017/HRD HRD RTGS 585189 Winter/summer school 17-Jul
2 5(42)/2017-HRD HRD RTGS 525200 Winter/Summer School 17-Nov
3 5(41)/2017-HRD HRD RTGS 525200 Winter/Summer School 17-Nov
1635589
D NICRA
1 2-18(37)/17-18/NICRA CRIDA RTGS 3920000 NICRA 17-Jul
2 2-18(37)/17-18/NICRA CRIDA RTGS 1970000 NICRA 17-Sep
3 2-18(37)/17-18/NICRA CRIDA RTGS 4150000 NICRA 17-Feb
4 2-18(37)/17-18/NICRA CRIDA RTGS 2860000 NICRA 17-Mar
12900000
E AINP-Fish Health
1 CIBA/AINP-FH/2017-18 CIBA RTGS 100000 AINP-FH 17-May
2 CIBA/AINP-FH/2017-18 CIBA RTGS 100000 AINP-FH 17-Jul
3 CIBA/AINP-FH/2017-18 CIBA RTGS 100000 AINP-FH 17-Sep
4 CIBA/AINP-FH/2017-18 CIBA RTGS 200000 AINP-FH 17-Sep
5 CIBA/AINP-FH/2017-18 CIBA RTGS 500000 AINP-FH 17-Nov
6 CIBA/AINP-FH/2017-18 CIBA RTGS 200000 AINP-FH 17-Feb
1200000
F CRP on Health Food
1 2-1/2017/CRP-HF CIPHET RTGS 470000 CRP on Health Food 17-Jul
2 2-1/2017/CRP-HF (la)/2014 CIPHET RTGS 350000 CRP on Health Food 17-Sep
3 2-1/2017/CRP-HF (1b) 338 CIPHET RTGS 710000 CRP on Health Food 18-Feb
4 2-1/2017/CRP-HF (1a)/3282 CIPHET RTGS 530000 CRP on Health Food 18-Feb
2060000
G CRP on V&D
1 Letter dated 02.08.2017 IVRI RTGS 700000 CRP on V&D 17-Aug
2 Email dated 25.09.2018 IVRI RTGS 200000 CRP on V&D 17-Dec
3 Letter dated 14.02.2018 IVRI RTGS 300000 CRP on V&D 17-Feb
4 Letter dated 1403.2018 IVRI RTGS 880000 CRP on V&D 17-Mar
2080000
H KVK, Narakkal
1 3(10)/KVK-ATARI/2017-18/1217 KVK-ATARI PFMS 5721724 KVK 17-Jul
2 3(10)/KVK-ATARI/2017-18/1691-
92
KVK-ATARI PFMS 337500 KVK 17-Nov
3 3(10)/KVK-ATARI/2017-18/1691-
92
KVK-ATARI PFMS 2725000 KVK 17-Nov
4 3(10)/KVK-ATARI/2017-18 KVK-ATARI PFMS 5519000 KVK 18-Mar
5 3(10)/KVK-ATARI/2017-18 KVK-ATARI PFMS 429500 KVK 18-Mar
6 3(10)/KVK-ATARI/2017-18 KVK-ATARI PFMS 45000 KVK 18-Mar
14777724
I IPR
1 IP&TM-6(3)/2017-Policy ICAR PFMS 159000 IPR 18-Mar
2 IP&TM-6(3)/2017-Policy(Pt-I) ICAR PFMS 159000 IPR 18-Jan
3 IP&TM-6(3)/2017-Policy ICAR PFMS 53000 IPR 17-Nov
4 IP&TM-6(3)/2017-Policy ICAR PFMS 159000 IPR 17-Oct
5 IP&TM-6(3)/2017-Policy ICAR PFMS 106000 IPR 17-Jul
636000
J NAIP
1 4-116/NAIP/Fin/2017-18 ICAR PFMS 562000 18-Mar
K AP Cess
Nil 0
TOTAL = 1.57E+09
DETAILS OF REMITTANCES RECEIVED FROM ICAR HQRS DURING 2017-18
CENTRAL MARINE FIHSERIES RESEARCH INSTITUTE, KOCHI INDIAN COUNCIL OF AGRICULTURAL RESEARCH
ANNUAL ACCOUNTS 2017-18
Annexure - 'H'
S.No
.ICAR LETTER NO. & DATE
REFUNDS MADE
TO
Core/RTGS/
DD/CHEQUE
NO. & DATE
TOTAL
AMOUNT
DETAILS OF
REFUNDS UNDER
DIFFERENT HEADS
MONTH IN
WHICH
REFUNDS
TAKEN INTO
CASH BOOK
A Govt. Grant
1 F. No.2-3/2016-Audit dated 22-05-2017 ICAR RTGS 35044413.00 NON-PLAN May, 2017
2 F. No.2-3/2016-Audit dated 22-05-2017 ICAR RTGS 27.00 PLAN -CAPITAL May, 2017
3 F. No.2-3/2016-Audit dated 22-05-2017 ICAR RTGS 655.00 PLAN - TSP May, 2017
B NAHEP NIL
C SCHEMES
1 F.No.14-40/Audit/16-17/NICRA dated 17-07-2018CRIDA, HYDERABAD RTGS 82874.00 NICRA August,2017
2 F.No.14-108/2015-Audit/2016-17 dated 26.05.17CIBA, CHENNAI RTGS 143196.00 AINP-FISH HEALTH June, 2017
3 F.No. 14-42/Audit/16-17 dated 26.05.17 CIPHET, LUDHIANA RTGS 26996.00 AINP-HEALTH FOOD June, 2017
4 F.No.14-32/2009-Audit dt.04.05.2017 IP & TM NEW DELHI RTGS 8704.00 NAIF-IPR May,2017
5 F.No.14-118/2016/Audit/CRPVD dated 2.06.17 ICAR UNIT-CIBA RTGS 281170.00 CRP on V&D June, 2017
6 F.No.14-66/2012-Audit dated 3.4.18 & 29.6.17 ICAR-NASF RTGS 487694.00 HILSA July, 17 & Apr,18
7 F.No.14-95/2014-Audit Dated 28.4.17 ICAR-IISR RTGS 105604.00 Network on High Value May, 2017
8 F.No.14-1/ICT/Audit/17-18 dated 24.5.17 ICAR UNIT RTGS 1198398.00 Multi Stake - ICT May-17
D APCESS NIL
DETAILS OF REFUND MADE DURING 2017-18
CENTRAL MARINE FIHSERIES RESEARCH INSTITUTE, KOCHI INDIAN COUNCIL OF AGRICULTURAL RESEARCH
ANNUAL ACCOUNTS 2017-18
1 2 3(1+2) 4 5 6(3-4-5)
1 Govt. Grant
a) Institute Expenditure 35045095.00 1499500000.00 1534545095.00 1493799698.00 35045095.00 5700302.00
b) Schemes of ICAR3951571.00 65351313.00 69302884.00 63977245.00 2334636.00 2991003.00
TOTAL (a+b)38996666.00 1564851313.00 1603847979.00 1557776943.00 37379731.00 8691305.00
2 Internal Revenue Generation
a)Additional amount provided by HQ out of Council's share 0.00 3000000.00 3000000.00 2420000.00 0.00 580000.00
b)Revenue Receipts(Internal Resource Generation) 1847397.00 22237276.00 24084673.00 0.00 1847397.00 22237276.00
c) Interest on S.T.D 0.00 5066108.00 5066108.00 5066108.00
d) Loans & Advances(Recovery & Payments) 2053466.00 1827556.00 3881022.00 0.00 2053466.00 1827556.00
TOTAL (a+b+c+d) 3900863.00 32130940.00 36031803.00 2420000.00 3900863.00 29710940.00
3 NAHEP 0.00 0.00 0.00 0.00 0.00 0.00
4 A.P. Cess Fund Schemes 0.00 0.00 0.00 0.00 0.00 0.00
5 Revolving Fund Schemes 5937232.00 3473529.00 9410761.00 3408245.00 2400000.00 3602516.00
6 G.P.F 0.00 82435396.00 82435396.00 82435396.00 0.00 0.00
7 Deposits
a) Sponsored Projects (Deposit Schemes)/Externally
Aided Projects 24134568.00 87990174.00 112124742.00 71780969.00 1620573.00 38723200.00
b) Earmarked/ Endowment Funds3147801.00 1911853.00 5059654.00 430320.00 0.00 4629334.00
c) I.R.G. Schemes(Consultancy/Contract Research etc.) 47667819.00 24988424.00 72656243.00 10440072.00 0.00 62216171.00
d) E.M.D./Security Deposits 4862102.00 5643721.00 10505823.00 0.00 4563695.00 5942128.000.00
8 Remittance-I (Recoveries ) 585298.00 93499620.00 94084918.00 93678118.00 0.00 406800.00
9 Non Interest Bearing Advances ('S' Advances) -1245343.00 0.00 -1245343.00 0.00 0.00 -1245343.00
0.00
10 Cash in Hand (Imprest) -575000.00 0.00 -575000.00 20000.00 0.00 -595000.00
GRAND TOTAL 127412006.00 1896924970.00 2024336976.00 1822390063.00 49864862.00 152082051.00
INDIAN COUNCIL OF AGRICULTURAL RESEARCH
ANNUAL ACCOUNTS 2017-18
Expenditure
during 2017-18
Refund
during 2017-
18
Finance & Accounts Officer
ANNEXURE - 'G'
Closing Balance as
on 31-3-2018
SCHEDULE SHOWING BREAK-UP OF CLOSING BALANCEs AVAILABLE WITH AS ON 31.3.2018
SNo NAME OF HEAD OF ACCOUNT
OPENING
Balance as on 1-
4-2017
Receipts during
2017-18
Total
CENTRAL MARINE FIHSERIES RESEARCH INSTITUTE, KOCHI
8
33
SCHEDULE 22: SIGNIFICANT ACCOUNTING POLICIES
1. Basis for preparation of Accounts:
The Accounts are prepared under the historical cost convention unless otherwise stated and generally on the accrual method of accounting.
2. Revenue Recognition
(A.) The following items are accounted for on accrual basis while recognizing revenue;
i. Pension and Leave Salary contribution-on raising demand ii. Interest on investments –on accrued basis.
iii. Interest on loan to staff- on accorded basis each year base on the diminishing balance method. (B.) The following items of income are recognized on collection/receipt-
Sale of publications/journals/information services. Water & electricity charges. Application fees. Sale proceeds of farm produce fruits & vegetables Sale proceeds of scrap, unserviceable stores/empties. Sale of Tender papers. Sale of application forms. Telephone charges. Guest House charges. Registration fees. Interest on Bank Account.
(C.) Insurance of vehicles against third party risks are accounted for on cash basis.
34
3. Fixed Assets and Depreciation
3.1 Fixed assets except progeny of Livestock are stated at cost of acquisition including inward freight, duties and
taxes and incidental and direct expenses related to acquisition, installation, commissioning.
3.2 Progeny of Livestock are set up as assets when they are born by assigning values. Based on expenditure incurred
on prenatal and post natal care of the mother and enhanced till their attaining particular ages, by the
expenditure on their upkeep and feed. These items of expenditure are capitalised as the value of progeny, by
credit to capital reserve.
3.3 Fixed assets are valued at cost of acquisition or construction or at manufacturing cost (in case of own
manufactured /fabricated assets) in the year of capitalisation less accumulated depreciation (except freehold
land and livestock). Depreciation on fixed assets for the year is provided on straight line method as per
Companies act, at the following rates: (Revised as approved by the Governing Body of ICAR in its 236th meeting held on
23.2.2016)
Item Rate of Depreciation
Buildings, Tanks & Ponds 2.00%
Roads, Bridge, Sewerage & Drainage 5.00%
Electrical installations and equipment 10.00%
Plant & Machinery 6.00%
Vehicle & Vessels 15.00%
Office equipment 10.00%
Computers/Peripherals/accessories 20.00%
Furniture & fixtures 10.00%
Audio Visual Equipment 10.00%
Laboratory apparatus and Scientific equipment 10.00%
Library books 10.00%
Tube wells 20.00%
35
3.4 All Fixed Assets other than Land and Buildings, the depreciated value of which at the beginning of the year is Rs. 10000
or less; and all Fixed Assets, other than Land & Buildings purchased in the year for a sum of less than Rs. 10000 each, are
depreciated at the rate of 100% retaining a residual value for accounting control.
3.5 Full depreciation is provided on additions during the year.
3.6 No depreciation is provided on Land and Livestock. 3.7 Amortization of Leasehold Land
Land leased for 99 yrs. or more, may be taken to the head ‘Leasehold land’, and those leased for shorter periods may be amortized over the lease period mentioned in the lease deed. For example, if the land has been given on lease for a term of 7 years, it should appear as ‘Leasehold land” and 1/7th of that should be shown in the deprecation column for 7 years till it becomes zero, unless in the meanwhile there is any change in the term or conditions of the lease. (Revised as
approved by the Governing Body of ICAR in its 236th meeting held on 23.2.2016)
4 Stocks: Stocks of stores, spare parts, laboratory chemicals, glassware, consumables, and other inventory items are valued at cost.
5 Animals used in research are treated as expenditure on cash basis whenever they are purchased. If however, they are
held in large numbers and issued for research as and when necessary, they will be classified as Inventory.
6 Retirement benefits The pension, gratuity and leave encashment are provided in the books of account based on cash basis.
7 Investments (Head quarters only)
All Long-Term lnvestments are valued at cost except in case of permanent diminution in their value for which
necessary provision is made. Current investments are valued at the lower of cost and fair/market value.
36
8 Earmarked funds -welfare fund:
This represents the allocation of a specific percentage of the intellectual fee levied against and recovered from
sponsored research projects, consultancy projects, and technical services. The fund is utilized for grants to families of
deceased employees, Ex-gratia payments to employees/scholarships/hostel subsidy/cash awards and subsidy for books,
etc. The balance in the fund is invested and the income from the investment is added to the fund.
9 lnvestment of earmarked funds interest income accrued on such investments:
To the extent not immediately required for expenditure, the amounts available against such funds are invested in
approved securities, debentures and bonds or deposited for fixed terms with banks, leaving the balance in current bank
accounts.
Interest received, accrued and due and accrued but not due on such investments, are added to the respective funds and
not treated as income of the council.
10 Government grants
10.1 Government grants of the nature of contribution towards capital expenditure (to the extent utilized in the year)
are treated as of Capital Fund.
10.2 Government grants for meeting the revenue expenditure are treated as income of the year in which they are
realized, except that they will be treated as accrued income where sanctions have been issued before the last day of the
year and there is reasonable certainty of collection and realization.
10.3 Unutilized government grants are treated as funds to be carried forward and refunded, as per government
directions and exhibited as a Liability.
37
10.4 Grants from AP Cess fund:
The Ministry of Agriculture has authorized to draw from the AP Cess fund, monies required for utilisation against
approved schemes, as and when necessary, the limit in the annual budget. The drawals take place against a Letter of
Credit established by the Ministry of Agriculture with the State of India in favour of Department of Agricultural Research
and Education (DARE).
To the extent utilised for schemes in Headquarters and the Institutes and for financial assistance to scientific societies,
the receipts against this grant are treated as income in the Income and Expenditure Account. To the extent it is utilised
for capital expenditure as part of the schemes, it is transferred to the Capital Fund. The unutilised grants from AP Cess
fund at the end of the year, pertaining to ongoing schemes are carried forward as a Liability as at the end of the year
and for utilization in the subsequent years. Unspent balance of terminated AP Cess schemes and Revolving Fund
recoveries from ICAR institutes, SAUs, NGOs are remitted to in the same financial year or in the next financial year.
11 Revolving Funds:
11.1 Revolving fund loans are granted to ICAR institutes, State Agricultural Universities and NGOs from the AP Cess
funds, to enable them to undertake schemes for generation of income, and are exhibited under Current Assets Loans &
Advances, till their repayment in instalments. The advances given to ICAR institutes which appear under the same head
in the ICAR Headquarters account and as a liability under the head 'Current Liabilities and Provisions in the institutes'
accounts get set off during consolidation of accounts for ICAR as a whole. The repayment of the advances in instalments
by the institutes as well as SAUs & NGOs is watched through the Headquarter's accounts in which the advances appear
under the head Current Assets, Loans & Advances -b. Loans & Advances -Revolving Fund advances to Institutes.
Recoveries of such advances along with balances in terminated AP Cess schemes are remitted to the Govt. of India.
11.2 The revenue expenditure incurred out of Revolving Fund schemes as well as the income derived from such
schemes by the ICAR institutes are accounted for under the respective financial heads.
38
12 Sponsored Proiects, Consultancy Proiects and Grant-in-aidProiects -Receipts and Disbursements:
In respect of ongoing sponsored projects and consultancy projects, the amounts received from sponsors/clients are
credited to the head "Current Liabilities -Other Liabilities -Receipts against ongoing sponsored/consultancy projects." As
and when expenditure is incurred/advances are paid against such projects, entries are passed for credit to overhead
recoveries, intellectual fees etc. by debit to the concerned project account under the head "Assets -Current Assets -
Loans and Advances -a) Current assets -sundry debtors -Payments' against ongoing sponsored projects1 advances
against sponsored projects", through Bank account (payments made), and through Journal entries (crediting Overhead
Recovery Account, Intellectual fee etc). Simultaneously, after determining the shares of the Council, welfare fund and
the scientific and other staff, these heads are credited by debit to Overhead Recovery account and Intellectual fee
account. The share of Intellectual fee pertaining to the Council is treated as income in the Income and Expenditure
Account. Overhead Recoveries and Equipment Usage Recoveries are treated as abatement of revenue expenditure for
the year.
At the end of the year where the expenditure on Sponsored scheme booked under 'Sundry Debtors' is less than the
Receipts (Opening Balance + Receipts during the year) for the scheme (under the head 'Current liabilities'), the figure
under Sundry Debtors will be set off against the figures in Liabilities side in respect of that scheme and the net figure
will be shown under Current Liabilities in the Balance Sheet. In respect of schemes, where the expenditure is more than
the Receipts (Opening Balance + Receipts during the year) for the scheme, the figure in the liabilities side will be set off
against the figures on the Assets side and the net amount shown as recoverable from the Sponsors under Current
Assets -Sundry Debtors in the Balance Sheet.
13 Expenditure on interest and finance charges incurred, which is not material when compared to totality, is grouped
under miscellaneous expenses.