Section 3 in The Prasar Bharati (Broadcasting Corporation of India), Annual Statement of Accounts of Corporation Rules, 2006

(1)The annual statement of accounts of the Corporation for every financial year beginning with 2000-01 shall be prepared by the Member (Finance) or such other officer of the Corporation as may be authorized by the Chief Executive Officer, in this behalf.

(2)The annual statement of accounts duly approved by Board of the Corporation shall be submitted by the Chief Executive Officer to the Central Government for laying it before the Parliament, as required under sub-section (4) of section 21 of the Act, within nine months from the expiry of the financial year to which it relates.

(3)The Member (Finance) shall supervise the maintenance of the accounts of the Corporation, the compilation of financial statement and return and shall also ensure that all accounts, books, collected vouchers and other documents and papers of the Corporation required by the Audit Officer for the purpose of auditing the accounts of the Corporation are placed at the disposal of that officer.

(4)The accounts of the Corporation shall be maintained in Form 'A'.

(5)The annual statement of accounts shall be signed and authenticated by Chief Executive Officer and Member (Finance).

(6)The annual statement of accounts shall be submitted to the Audit officer on or before the 30th of June following the year to which the accounts relate and the Audit Officer shall audit the accounts of the Corporation and report thereon.

(7)The Corporation shall, within thirty days of receipt of Audit Report, remedy and defect or irregularity pointed out therein and report to the Central Government and the Audit officer about the action taken by it thereon.Form-A[See rule 3(4)]Prasar Bharati (Broadcasting Corporation of India) Receipt & Payment Account for the month/year ended .....................Name of D.D.O........................Bank A/c No. Receipt .............Expenditure ..............................Bank Reconciliation Statement Attached/Not attached(Amount - Rs)

	Receipts	Current Year	Previous Year	Payments	Current Year	Previous Year
I.	Opening Balances			I. Expenses
	(a) Cash in hand			(a) Establishment Exp.
	(b) Bank Balances			(Schedule 19)
	(i) In current A/c
	Receipt A/c			(b) Administrative Exp.(Schedule 20)
	Expenditure A/c
	(ii) in deposit A/c			(c) Programme related
	(for fixed deposit, if any)			(Schedule 21)
	(c) Imprest A/c			(d) Exp. on grants subsidies
				(i) Grants given to Institutions
II.	Grants Received			(ii) Subsidies given toInstitutions
	(a) from Government of India			(iii) Grants received from otherMin./ Dept.
	(i) Capital
	(ii) RevenuePLANNON PLAN			II. Inter current A/c transfer of funds
	(iii) Other Min./ Dept			To other station/ Kendra/ office

III.	Inter current A/c transfer by PB(HQ)			III. Deposits made out of own funds (Investment others)

	(a) funds received from PB
	(b) other station/ Kendra/ office			IV. Exp. On fixed assets and Capital Work-in-progress
IV.	Interest received			(Schedule 8)
	(a) On bank deposits (FDR)			(a) Purchase of fixed assets
	(b) Loans and Advances, etc.			(b) Exp. on Capital work in progress
	(i) from employees
	(ii) Others			(i) Major Works
				(ii) Misc. Works Scheme
V.	Other Income
	(a) Rent/ LF for AIR/ DD Qrs.			V. Refund of surplus money/ loans
	(b) LF for AIR/ DD Towers			(a) to Government of India
	(c) Profit on sale/ disposal of assets			(b) to Prasar Bharati H.Qrs. [PB.HQ]
	(i) Owned assets			VI. Finance charges (Interest)
				(a) On loans from Government
	(ii) Assets acquired out ofGovernment Grants			(b) Other loans
	(iii) Miscellaneous Income			(c) Others
	(For assets acquired prior to1.4.2000 and other income)
				VII. Other payments
				(a) Refund of SD EM
VI.	Amount borrowed			(b) Exp. on Deposit work
	Capital loan from Government			(c) Advance to parties
				(d) Advances to staff
				(i) HBA
				(ii) Motor car
				(iii) Computer advance
				(iv) Scooter advance
				(v) Others
VII.	Income from Sales			VIII. Exp. against receipt fromGovernmentBusiness
	(a) Commercial Receipts			(Min./ Dept-wise breakup to be given)
VIII.	Income from Services
				IX. Closing Balances
IX.	Other Receipts			(s) Cash in hand
	(a) Security Deposit/ Earnest Money			(b) Bank Balances
	(b) Deposit work			(i) In current A/c
	(c) Others			Receipt A/c
				Expenditure A/c
X.	Receipt from Government business			(ii) in deposit A/c
	Give Min./ Dept wise details			(FDR, if any)
				(c) Imprest A/c

	Total			Total

Chief Executive Officer

Member (Finance)

General manager (Budget and Accounts)

Form-A[See Rule 3(4)]Prasar Bharati (Broadcasting Corporation of India) Income and Expenditure Account for the year ended................

			(Amount – Rs.)
	Schedule No.	Current Year	Previous Year
INCOME
Income from Sales/ Services	12
Grants/ subsidies	13
Fees/ subscriptions	14
Income from Investments (income on investments fromearmarked/ endow Funds transferred to Funds)	15
Income from Royalty, Publications etc	16
Interest Earned	17
Other Income	18
TOTAL (A)
EXPENDITURE
Establishment Expenses	19
Other Administrative Expenses	20
Programme related Expenses	21
Expenditure on Grants & Subsidy	22
Interest	23
Depreciation
TOTAL (B)
Balance being Excess of Expenditure over Income (Deficit)(A-B)
Less: Prior Period Adjustments	24		\|-	BALANCE BEING DEFICIT CARRIED TO BALANCE SHEET		_______________________________
SIGNIFICANT ACCOUNTING POLICIES	25		\|-	CONTINGENT LIABLITIES AND NOTES ON ACCOUNTS	26

Chief Executive Officer

Member (Finance)

General Manager (Budget & Accounts)

Place: New DelhiDatedForm-A[See Rule 3(4)]Prasar Bharati (Broadcasting Corporation of India) Balance Sheet as on............

			(Amount – Rs.)
	Schedule No.	Current Year	Previous Year
CORPUS/CAPITAL FUND AND LIABILITIES
Corpus/capital Fund	1
Reserves and Surplus	2
Earmarked/Endowment Funds	3
Secured Loan	4
Unsecured Loan	5
Deferred Credit Liabilities	6
Current Liabilities and Provisions	7
TOTAL
ASSETS
Fixed Assets	8
Capital Work-in progress	8
Investments (i) Earmarked/ Endowment Funds	9
(ii) Others	10
Current Assets, Loans and Advances	11
Miscellaneous Expenditure
Deficit as per Income and Expenditure Account
TOTAL
SIGNIFICANT ACCOUNTING POLICES	25
CONTINGENT LIABILITIES AND NOTES ON ACCOUNTS	26

Chief Executive Officer

Member (Finance)

General Manager (Budget & Accounts)

Place: New DelhiDated:Form-A[See Rule 3(4)]Prasar Bharati (Broadcasting Corporation of India) Schedules Forming Part of Balance Sheet as on................

	(Amounts Rs.)
SCHEDULE 1- CORPUS/CAPITAL FUND:	Current Year	Previous Year
Balance as at the beginning of the year
Add; Contributions towards corpus/Capital Fund
Add/(Deduct): - Balance of net income (expenditure)transferred from the Income and Expenditure Accounted Balance asat the year end.
SCHEDULE 2-RESERVES AND SURPLUS	Current Year	Previous Year
1. Capital Reserve:
As per lastaccount
Additionsduring the year
Less:-Deductions during the year		____________________________
2.General Reserve
As per lastaccount
Addition duringthe year
Less: Deductionsduring the year		____________________________
SCHEDULE 3- EARMARKED/ ENDOWMENT FUNDS	Current Year	Previous Year
a) Opening Balance of the funds
b) Additions to the Funds:
Total (a) + (b)
c) Utilisation /Expenditure towards objectives of Funds
i) Capital Expenditures
Fixed Assets
Others
ii) Revenue Expenditure
Salaries etc.
Rent
Other Administrative Expenses
Total C
Net Balance as at the year and (a+b+c)		____________________________
SCHEDULE 4- SECURED LOANS AND BORROWINGS:	Current Year	Previous Year
1. Central Government
2. State Government
3. Financial Institution
4. Debentures & Bonds
5. Others

Form-A[See Rule 3(4)]Prasar Bharati (Broadcasting Corporation of India) Schedules Forming Part of Balance Sheet as on.............

	(Amount Rs.)
SCHEDULE 5- UNSECURED LOANS	Current Year	Previous Year
1. Loan in Perpetuity
2. Capital Loan from Ministry of Information &Broadcasting
3. Financial Institution
4. Banks
5. Debentures and Bonds
6. Others
SCHEDULE 6- DEFERRED CREDIT LIABILITIES:	Current Year	Previous Year

SCHEDULE 7- CURRENT LIABILITIES AND PROVISIONS	Current Year	Previous Year
A. Current Liabilities
Advancesreceived-against deposit work
Deposits,earnest money, caution money/security deposits
Other currentliabilities -recoveries from salary and wages etc.
Incometax/Sales tax deducted at source
SundryCreditors-others Remittances to/from HQ/DDOs intransit/reconciliation
Total A
B. Provisions:
1. Taxation
2. Gratuity
3.Superannuation/ Pension
4. AccumulatedLeave encashment
5. Others.
Total B
Total A+B

Form-A[See Rule 3(4)]Prasar Bharati (Broadcasting Corporation of India) Schedules Forming Part of Balance Sheet as on....................

SCHEDULE 8- FIXED ASSETS
DESCRIPTION	GROSS BLOCK	Depreciation	Net Block
	Cost as on	Additions/ Transfers from civil wings during the year	Deductions/ transfers/ disposal reclassfication during theyear	Cost at the year end	For the year	Cumulative upto the year	As on 31stMarch current year	As at 31stMarch previous year

A. Fixed Assets
1. Land

2. Buildings
Others
3. Plant, Machinery and Equipment
a) Studios
b) Transmitters
c) Others
d) Electrical Installations
4. vehicles
5. Furniture, Fixtures
6. Office Equipments
7. Computers
8. Other fixed assets Capital Expenditure on various schemes

Total of Current Year (A)

B CAPITAL WORK-IN-PROGRESS
Total (B)

TOTAL

Previous Year

Form-A[See Rule 3(4)]Prasar Bharati (Broadcasting Corporation of India) Schedules Forming Part of Balance Sheet as on........

	(Amount Rs.)
SCHEDULE 9-INVESTMENTS FROM EARMARKED/ENDOWMENT FUNDS	Current Year	Previous year
1. In Government Securities
2. Other approved securities
3. Others
Total		____________________________
SCHEDULE 10- INVESTMENTS-OTHER	Current Year	Previous Year
1. In Government Securities
2. Other approved securities
3. Others
Total		____________________________

Form-A[See Rule 3(4)]Prasar Bharati (BroadCasting Corporation of India) Schedules Forming Part of Balance Sheet as on...........

	(Amount Rs.)
SCHEDULE 11-CURRENT ASSETS, LOANS AND ADVANCES	Current Year	Previous Year
A Current Assets
Inventories
a) Stores & Spares
b) METP (Machinery Equipment Tools and Plants)
c) Others
Sundry Debtors.
Cash Balance in hand/imprest
Bank Balances
a) With Scheduled Banks
on current accounts
on Collection accounts
on Deposit account with CanaraBank and other EDRS (includes margin money) with various offices
b) Remittances to/ from HQ/ DDOs in transit/ reconciliations
Total (A) (Refer Schedule 26,Notes to Accounts)		____________________________
B. Loans/advances
1. Loans/advances
Staff
Others-departmental
Suspense account
2. Advances and other amounts recoverable in cash or in kindor for value.
to be received on capital account
Prepayment
Others
3. Interest Accrued:
On investments fromEarmarked/endowment funds
On investments Others
Others
4. Claims Received
Total (B)
Total (A)+(B)

Form-A[See Rule 3(4)]Prasar Bharati (Broadcasting Corporation of India) Schedules Forming Part of Balance Sheet as on...........

	(Amount Rs.)
SCHEDULE 12 - INCOME FROM SALES/SERVICES	Current Year	Previous year
Income from sale
a) AIR & DoordarshanCommercial revenue
b) Sale of CDs/VCDs
c) Sale of Raw Material
d) Sale of Scrap
Income from Service.
a) Professional/ConsultancyService
b) Processing Charges
c) Others-specify
Total
SCHEDULE 13- GRANTS/SUBSIDIES	Current Year	Previous Year
1) Central Government
2) Sate Government
Total
SCHEDULE 14-FEES/SUBSCRIPTIONS	Current Year	Previous Year
a) Professional/ConsultancyService fee
b) Others
Total
SCHEDULE 15-INCOME FROM INVESTMENTS	Current Year	Previous Year
Interest on Fixed Deposits
SCHEDULE 16-INCOME FROM ROYALTY ,PUBLICATIONS ETC	Current Year	Previous Year
1) Income from Royalty
2) Income from Publication
3) Others
SCHEDULE 17 INTEREST EARNED	Current Year	Previous Year
On Term Deposits with Scheduled Banks
1) On Term Deposits with ScheduledBanks
2) On loans
a) Employees/Staff
b) Others
3) Interest on Debtors and otherReceivables
SCHEDULE 18-OTHER INCOME	Current Year	Previous Year
Other Receipts including Fees from Towers
Profit on Sales/disposal of assets
a) Owned Assets
b) Assets acquired out of grantsor received free of cost
c) Assents acquired prior to1.4.2000
d) Misc Income
Total

Form-A[See Rule 3(4)]Prasar Bharti (Broadcasting Corporation of India) Schedules Forming Part of Balance Sheet as on..............

SCHEDULE 19- ESTABLISHMENT EXPENSES
	(Amount Rs.)
	Plan	Non-Plan
	Current year	Previous year	Current year	Previous year
Establishment Expenditure
a) Salaries & Wages (include, Honorarium/LTC
i) Medical reimbursement
b) Allowance & Bonus including OTA/CEA
c) Contribution to PF (if any)
d) Contribution to other fund (if any)
e) Staff welfare Expenditure
f) Expenses on employees retirement and Technical Benefits
g) Leave Salary and Pension Contribution
h) Others
SCHEDULE 20-OTHER ADMINISTRATIVE EXPENDITURE
a) Purchase stock
b) Labour Charges
c) Domestic Travel Expenditure
d) Foreign Travel
e) Rent, Rates, Taxes
f) Advertising and Publicity
g) Professional-Charges
h) Scholarship and Stipend
i) Supplies and Material
j) Vehicle Repairs and Maintenance
k) Electricity Power and Maintenance
l) Water Charges, Maintenance and its installation
m) Postage
n) Telephone and Communication Charges
(a) Landline (b) Mobile
o) Hospitality Expenditure
p) Insurance on Plant and Machinery
q) Insurance on Land Building
r) Auditor's Remuneration
s) Printing and Stationery
t) Irrecoverable Balance-written off
u) Provision for Bad and Doubtful Debts/Advances
v) Local Conveyance
w) Minor Works
x) Machinery Equipment Tools and Plants
y) Consumables
z) Packing Charges
aa) Others.

Form-A[See Rule 3(4)]Prasar Bharati (Broadcasting Corporation of India) Schedules Forming Part of Balance Sheet as on...........

	(Amount Rs.)
SCHEDULE 21-PROGRAMME RELATED EXPENSES	Current year	Previous Year
Royalty
Payment to UNI/PTI
Commissioning of Programme Software expenses
Pan Am Satellite expenses
Sport Events Expenses
Payment of Artists
Other Programme expenses
Total
(Refer Schedule 26,Notes to Accounts)
SCHEDULE 22- EXPENDITURE ON GRANTS, SUBSIDIES	Current Year	Previous Year
Expenditure on Grants		____________________________
SCHEDULE 23- INTEREST	Current Year	Previous Year
Interest on Loan - Central Government
Interest on Loan in Perpetuity
Others
Total interest		____________________________
(Refer Schedule 26, Notes to Accounts)
SCHEDULE 24-PRIOR PERIOD ADJUSTMENTS	Current Year	Previous Year
(Refer Schedule 26, Notes to Accounts)

Form A[See Rule 3(4)]Prasar Bharati (Broadcasting Corporation of India) Schedules Forming Part of Balance Sheet as on..........

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