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AR 1978-79.pdf - Birbal Sahni Institute of Palaeobotany

AR 1978-79.pdf - Birbal Sahni Institute of Palaeobotany

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90<br />

BffiBAL SAHNI INSTITUTE OF PALAEOBOTANY<br />

LUCKNOW<br />

Auditor's Report :<br />

We have audited the attached Balance Sheet <strong>of</strong> BIRBAL<br />

SAHNI INSTITUTE OF PALAEOBOTANY, LUCKNOW<br />

as at 31st March, 1979 and Income & Expenditure Account<br />

annexed thereto for the year ended on that date and<br />

r~port ao;: uncler :<br />

(i) No depreciation arc provided on the fixed as~ets.<br />

(ii) Fixed assets are shown at cost.<br />

(iii) The stocks o( priced publications are valued at<br />

sales price.<br />

(iv) Out <strong>of</strong> recurring Govcl"nment grant, the following<br />

CaFital expenditures were incurred and Capital<br />

expenditures were capitalised:<br />

Maps & Topo Sheets<br />

Rs.<br />

6.55<br />

Books & Journals<br />

Works & Building<br />

Furr.iture & Fixture (out <strong>of</strong> field excursion)<br />

3,458.58<br />

30,487.53<br />

1,599.84<br />

35,552.50<br />

(v) Rs. 5,151.77 was incurred in procuring Station<br />

Wagon in the year 1947-48. It was sold duringthe<br />

year therefore its value was adjusted from the<br />

Vehicle account and Capital fund account. The<br />

sale proceeds <strong>of</strong> station wagon is credited under<br />

the head miscellaneous receipts.

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