Full Text
7294 GI/202 3 (1) रजिस्ट्री सं. डी.एल.- 33004/99 REGD. No . D. L. -33004/99
EXTRAORDINARY
PART II —Section 3 —Sub-section ( i)
PUBLISHED BY AUTHORITY
No. 676] NEW DELHI , WEDNES DAY , NOVEMBER 22, 2023/ AGRAHAYANA 1, 1945
CG-DL-E-23112023-250232
Wages
31.03..
1 2 3 4 5 6 7A 7B 8 9 10 11
7.
कुल(1+2+3+4)
कुल(1+2+3+4+5)
Eqp.
कुल(1+2+3+4)
(1+2+3)
Comp.Verif.Recg.
वषा..................................
[फा. सं. V.12025/94/2023 -DE]
MINISTRY OF HEALTH AND FAMILY WELFARE
(Department of Health and Family Welfare)
NOTIFICATION
New Delhi, the 21st November , 2023
G.S.R. 859(E) .—The following draft of rules which the Central Government, proposes to make, in exercise
of powers conferred by section 53 (2) of the National Dental Commission Act, 2023 (21 of 2023) is hereby published
for the information of persons likely to be affected thereby and notice is hereby given that the said draft rules will be
taken into consideration after the expiry of a period of thirty days from the date on which copies of the Official
Gazette in which this notification is published are made available to the public; Objections and suggestions, if any,
may be addressed to Shri Rakesh Kumar, Deputy Director, Ministry of Health and Family Welfare, Room No. 504, A
wing, Nirman Bhawan, New Delhi, or may be sent through e -mail at [email protected] and dentaledu -
[email protected] . The objections or suggestions which may be received from any person with respect of said draft
rules, before the expiry of the period so specified above, will be considered by the Central Government.
Draft Rules
In exercise of the powers conferred by clauses (l), (m), and (n) of sub -section (2) of section 53 of the National Dental
Commission Act, 2023, the Central Government hereby makes the following rules, namely: ––
1. Short title and commencement .–– (1) These rules may be called the National Dental Commission
(Annual Statement of Accounts, Submission of Annual Report and Other Reports and Statements) Rules, 2023.
(2) They shall come into force from the date of their publication in the Official Gazette.
2. Definitions. ––(1) In these rules, unless the context otherwise requires, ––
(a) “Act” means the National Dental Commission Act, 2023;
(b) “Commission” means the National Dental Commission constitut ed under section 3 of the Act;
(c) “section” means a section of the Act.
(2) Words and expressions used in these rules and not defined herein but defined in the Act, shall have the
respective meanings assigned to them in the Act.
3. Financial statements .–– The C ommission shall maintain its accounts and prepare annual financial
statements in accordance with the instructions and accounting principles as are issued by the Comptroller and
Auditor -General of India from time to time in this regard.
4. Incurring of expendi ture by Commission. –– Every officer of the Commission incurring or authorizing
expenditure from the National Dental Commission Fund shall be guided by the standards of financial propriety
and the General Financial Rules, 2017.
5. Annual statement of accounts. –– (1) At the end of a period of twelve months ending with the 31st March
of every year, the Commission shall prepare the following annual financial statements, along with necessary
schedules, notes on accounts and significant accounting policies in accord ance with the notes and instructions
for compilation of financial statements prescribed by the Central Government in the Ministry of Finance,
Controller -General of Accounts, as modified and annexed to these rules in Form A:
i. balance sheet;
ii. income and expenditure account;
iii. receipt and payment account.
(2) The annual financial statements referred to in sub-rule (1), shall be approved and adopted by the Commission
and, for the purposes of authentication, be signed by the Chairperson and one Member of the Commission.
(3) The approved annual financial statements of the Commission shall be forwarded by the Commission to
the Comptroller and Auditor -General of India or any other person appointed by him on his behalf within three
months after the expiry of the year for the purposes of audit.
(4) The annual accounts of the Commission, as certified by the Comptroller and Auditor -General of India or
any other person appointed by him in his behalf, together with the audit report thereon after adoption by the
Commiss ion shall be forwarded to the Central Government for laying before both the Houses of Parliament.
6. Manner of submission of other reports and statements to Central Government .— The Commission
shall submit the following information annually by the 30th June o f every year in a portable document format
(PDF) by electronic mode and forward two hard copies of the same by speed post to the Joint Secretary to the
Government of India in -charge of the affairs of the National Dental Commission in the Ministry of Health and
Family Welfare, namely: ––
(a) policies for maintenance of quality and standards in dental education;
(b) policies for regulating dental institutions, dental researches and dental professionals;
(c) assessment of requirements in healthcare including human resource s for health and healthcare
infrastructure and development of road map;
(d) guidelines and policies for functioning of the Commission, the Autonomous Boards and the State Dental
Councils;
(e) compliance of guidelines by the State Dental Councils framed for their effective functioning under the
provisions of the Act;
(f) appeals received against Boards and decisions thereon;
(g) compliance of professional ethics in dental profession;
(h) details of guidelines for fixation of fees in respect of the private dental institutions and deemed
Universities;
(i) details of work carried out by the Autonomous Boards in respect of functions assigned to them;
(j) details of recommendations made by Dental Advisory Council;
(k) information in respect of National Eligibility –Cum - Entrance Test and Exam inations (NEXT);
(l) details of foreign dental qualifications for which recognition has been granted;
(m) list of foreign dentists who have been granted temporary registration or permanent registration by
the Commission.
7. Manner of submitting of annual report. –– (1) The Commission shall prepare once in every year an
annual report in respect of the matters specified in Form B of the Schedule annexed to the rules.
(2) The Commission shall submit annual report to the Central Government by 30th September of every year in
a portable document format (PDF) by electronic mode and forward two hard copies of the same by speed post to
the Joint Secretary to the Government of India in -charge of the affairs of the National Dental Commission, the
Ministry of Health and Family Welfar e, Government of India.
SCHEDULE
FORM A
[See rule 5(1)]
FINANCIAL STATEMENT
NATIONAL DENTAL COMMISSION
SCHEDULE FORMING PART OF BALANCE SHEET AS AT 31 -03.....
SCHEDULE 1
CORPUS/CAPITAL FUND CURRENT YEAR PREVIOUS YEAR
Net Opening Balance
Add – Balanc e of net surplus/income transferred
from the Income and Expenditure Account
Add – Assets Capitalized during the year created
from Earmarked Fund / Grant in aid
Add: -Prior period adjustment – with Bombay
Suburban Electric Supply(BSES)
Less Regn. Fee
Less Inspection Fee
Add: Prior period adjustment – RMG Advance
Less: - Net assets written off during the year
Add: - Capital Work in progress
Less: - Capital work in progress transferred to
Assets A/c
Add: - Amount released on account of
sale/dispo se of / recovery of the cost of assets
items
Amount transferred to Balance Sheet
FINANCIAL STATEMENT
NATIONAL DENTAL COMMISSION
SCHEDULE FORMING PART OF BALANCE SHEET AS AT 31 -03.....
SCHEDULE 2
RESERVE AND SURPLUS CURRENT YEAR PREVIOUS YEAR
1. Capital Reserve:
As per last Account
Addition during the year
Less: Deductions during the year
2. Revaluation Reserve:
As per last Account
Addition during the year
Less: Deductions during the year
3. Special Reserves:
As per last Acc ount
Addition during the year
Less: Deductions during the year
4. General Reserve:
As per last Account
Addition during the year
Less: Deductions during the year
Amount transfer to Balance Sheet
FINANCIAL STATEMENT
NATIONAL DENTAL COMMI SSION
SCHEDULE 3(A)
EARMARKED / ENDOWMENT FUNDS CURRENT YEAR PREVIOUS YEAR
(a) Opening balance of the funds
(i) Building Fund
(b) Additions to the Funds:
Grants -in-aid/Corpus Contributions
Interest on Investments made on account of funds
Add : Accrued interest on fixed deposit
Less: Accrued interest opening balance
Other additions (specify nature)
(a) Security Deposit
(b) Earnest Money
(c) Misc. Receipts
TOTAL (a+b)
(c) Utilisation/Expenditure towards objectives
of funds
I. Capit al Expenditure
- Fixed Expenditure
(a) Civil Work
(b) Architect Services
(c) HVAC
(d) Interior
(e) Electric Installation
(f) Water/Sewage
(g) Elevator
(h) Fire Safety Equipment
(i) Conference/Communication system
(j) Furniture & Fixtures
(k) Mi sc. Assets.
Total
ii. Revenue Expenditure
Other Administrative Expenses
(a) Sundries
(b) Insurances
(c) Travelling Expenses
(d) Water & Sewerage
(e) Electrical Charges
(f) Bank Charges
(g) R & M (FFS)
Total
iii. Refunds/Adjustments
EMD
Security Deposit
TOTAL
FINANCIAL STATEMENT
NATIONAL DENTAL COMMISSION
NET BALANCE AS AT THE YEAR END (a+b+c)
EARMARKED / ENDOWMENT FUNDS CURRENT YEAR PREVIOUS YEAR
Notes:
(1) Disclosures shall be made under relevant
heads based on con ditions attaching to the grants
(2) Plan Funds received from the Central/State
Govts. Are to be shown as separate Funds and not
to be mixed up with any other Funds
FINANCIAL STATEMENT
NATIONAL DENTAL COMMISSION
SCHEDULE 3(B)
EARMARKED / ENDOWMENT F UNDS CURRENT YEAR PREVIOUS YEAR
(a) Opening balance of the funds
(i) Workshop Fund
(b) Additions to the Funds:
i. Grants -in-aid/Corpus Contributions
ii. Interest on Investments made on account of funds
iii. Accrued interest on fixed deposit
iv. Le ss Accrued interest on FDR opening balance
(c) Other additions (specify nature)
(d) Deduction
TOTAL (a+b+c) -(d)
(c) Utilisation/Expenditure towards objectives of funds
i. Capital Expenditure
ii. Revenue Expenditure
Salary
Travelling E xpenses
Bank Charges
TOTAL
NET BALANCE AS AT THE YEAR END (a -b)
Grand Total of Schedule 3(A)+3(B) Transfer to
Balance Sheet
FINANCIAL STATEMENT
NATIONAL DENTAL COMMISSION
SCHEDULE 4
SECURED LOANS AND BORROWINGS CURRENT YEAR PREVIOUS YE AR
1. Central Government
2. State Government
3. Financial Institutions
(a) Term Loans
(b) Interest accrued and due
4. Banks:
(a) Term Loans
- Interest accrued and due
(b) Other Loans
-Interest accrued and due
5. Other Institutions and Age ncies
6. Debentures and Bonds
7. Others
TOTAL Transfer to Balance Sheet
FINANCIAL STATEMENT
NATIONAL DENTAL COMMISSION
SCHEDULE 5
UNSECURED LOANS AND BORROWINGS CURRENT YEAR PREVIOUS YEAR
1. Central Government
2. State Government
3. Fina ncial Institutions
4. Banks
(a) Term Loans
(b) Other Loans
5. Other Institutions and agencies
6. Debentures and Bonds
7. Fixed Deposits
8. Others
TOTAL transfer to Balance Sheet
FINANCIAL STATEMENT
NATIONAL DENTAL COMMISSION
SCHEDULE FORMI NG PART OF BALANCE SHEET AS AT 31 -03.....
SCHEDULE 6
DEFERRED CREDIT LIABILITIES: CURRENT YEAR PREVIOUS YEAR
(a) Acceptances secured by hypothecation of capital
equipment and other assets
(b) Others
TOTAL transfer to Balance Sheet
FINANCIAL STATEMENT
NATIONAL DENTAL COMMISSION
SCHEDULE FORMING PART OF BALANCE SHEET AS AT 31 -03......
SCHEDULE 7
CURRENT LIABILITIES AND PROVISIONS CURRENT YEAR PREVIOUS YEAR
A. CURRENT LIABILITIES
1. Acceptances
2. Sundry creditors:
(a) Bank Guarantee s of Colleges
(b) Others (Security Deposit)
3. Advances Received
(i) Inspection Fee PG
(ii) Inspection Fee UG
(iii) Regn. Fee
(iv) Addl. Qualification Fee
(v) Cert. Of Good Standing Fee
(vi) Eligibility Certificate
4. Interest accrued but not due on:
(a) Secured Loans/borrowings
(b) Unsecured Loans/borrowings
5. Statutory Liabilities:
(a) Overdue
(b) Others
6. Other Current Liabilities
CGHS
Legal Charges
Honorarium/Assistance
Advertisement Charges
Dearness Allowance
Tuition Fee
NPS
Seminar & Workshop
Purchase of Furniture & Fixture
R&M Communication System
Postage
Telephone
Labour Cess
R&M Elevator
Re-imbursement of Medical Claims
R&M Furniture & Fixture
TA to Gen. Body
Hospitality Charges
Sundry charges
Electricity/Water charges
TA/DA to Inspectors
CME bills
Rent Rate & Taxes
R&M Building
R&M Copier & Printer
Wages
TOTAL (A)
B. PROVISIONS
1. For Taxation
2. Gratuity
3. Superannuation/Pension
4. Accumulated Leave Encashment
5. Trade Warra nties/Claims
6. Others (Specify) Audit Fee
7. Printing & Revised of IMR
TOTAL (B)
Grand Total (A+B) Transfer to Balance Sheet
FINANCIAL STATEMENT
NATIONAL DENTAL COMMISSION
SCHEDULE FORMING PART OF BALANCE SHEET AS AT 31.03....
SCHEDULE 8
FIXED ASSETS Amount in Rs.
GROSS BLOCK DEPRECIATION
DESCRIPTION Cost
/Valuation
at
beginning
of
the year Addition Deduction Cost/
Valuation
at the year
end At the
beginning
of the year Addition Deduction Total As on
31.03. .
(current
year) As on
31.03.
(previo
us
year)
1 2 3 4 5 6 7A 7B 8 9 10 11
A. FIXED ASSETS:
1. Leasehold Land
2(a). Building(Office)
(b)Building(Guest House)
3.General/Electrica
l installations
4. Vehicles
5. Furniture &
Fixtures
6. Office Equipment
7.Computer/ Peripherals
8. Comm. & Conf.
Systems
10. Heating &
Cooling Equip
11. Other Fixed
Assets
12. Fire Safety
Assets
13. Elevator
Machinery
14.Tube well &
Water Sewage
TOTAL(CURRENT
YEAR)
TOTAL (Previous
Years)
B. Capital Work
in Progress
Total (A)+(B) Transfer to Balance Sheet
Depreciation charged on Col. 3 for Six months or More & full rate & Less than six month @ half rate
FINANCIAL STATEMENT
NATIONAL DENTAL COMMISSION
SCHEDULE FORMING PART OF BALANCE SHEET AS AT 31 -03....
Schedule 9
INVESTMENTS FROM EARMARKED/ENDOWMENT
FUND CURRENT YEAR PREVIOUS YEAR
1. Other Government Securities
2. Other approved Securities
3. Shares
4. Debentures and Bonds
5. Subsidiaries and Joint Ventures
6. Accrued Interest on FDRs
7. Others (to be specified)
TOTAL
FINANCIAL STATEMENT
NATIO NAL DENTAL COMMISSION
SCHEDULE FORMING PART OF BALANCE SHEET AS AT 31 -03....
Schedule 10
INVESTMENTS - OTHER CURRENT YEAR PREVIOUS YEAR
1. Other Government Securities
2. Other approved Securities
3. Shares
4. Debentures and Bonds
5. Subsidiaries and Joint Ventures
6. Others (to be specified)
TOTAL Transfer to Balance Sheet
FINANCIAL STATEMENT
NATIONAL DENTAL COMMISSION
SCHEDULE FORMING PART OF BALANCE SHEET AS AT 31 -03....
Schedule 11
CURRENT ASSETS, LOANS, ADVANCES ETC. CURRENT YEAR PREVIOU S YEAR
A. CURRENT ASSESTS:
1. Inventories:
a) Stores and Spares
b) Loose Tools
c) Stock – in – trade
Finished Goods
Work -in- Progress
Raw Material
2. Sundry Debtors:
a) Debts Outstanding for a period exceeding six months
b) Others – Inspection Fee UG
c) Others – Inspection Fee PG
3. Postage Stamp in hand 31st March
4. Cash balance in hand (including cheques/drafts and
imprest)
5. Bank Balances:
a) With Scheduled Banks:
- On Saving Accounts (Grant in aid)
- On Deposit Accounts
- On Sav ings Accounts (Own Resources)
b) With Non -Scheduled Banks:
- On Current Accounts
-On Deposit Accounts
-On Savings Accounts
6. Post Office – Savings Accounts
TOTAL (A)
B. LOANS, ADVANCES AND OTHER ASSETS
1. Loans:
a) Loan/Advance to staff
Motor Car/Scooter Advance
Computer advance
Festival Advance
Cycle Advance
House Building Advance
TA Advance
Contingent Advance
b) Advance to Other Entities engaged in
activities/objectives Similar to that of the Entity
Returning Officer R MG Constituency
Advertisement Advance
Other (Specify) Advance to Contractors
CME Hosting Institutions
2. Advances and other amounts recoverable in cash or in
kind or for value to be received:
a) On Capital Account
b) Prepayments For Communication System
c) Other Ad. to BSES (Adjustment of Tariff Rate)
d) Security Deposits
3. Income Accrued (Interest):
a) On Fixed Deposit (Own Resources)
b) On Investments – Others
c) On Loans and Advances
d) Others (BSES)
4. Prepaid Expenses
India Interna tional Centre
BSES
Sundries Charges
5. Claims Receivable
Total (B)
Grand Total (A+B) Transfer to Balance Sheet
FINANCIAL STATEMENT
NATIONAL DENTAL COMMISSION
SCHEDULE FORMING PART OF BALANCE SHEET AS AT 31 -03.....
SCHEDULE 12
INCOME FROM SALE S/SERVICES CURRENT YEAR PREVIOUS YEAR
1) Income from Sales
a) Sale of Publications
b) Sale of Form (Tender Form)
c) Sale of Old Articles/News Papers etc.
2) Income from Services
a) Labor and Processing charges
b) Professional Consultancy Serv ices
c) Agency Commission and Brokerage
d) Maintenance Services (Equipment / Property)
e) Others (Specify)
TOTAL Transfer to Income & Expenditure A/c.
FINANCIAL STATEMENT
NATIONAL DENTAL COMMISSION
SCHEDULE FORMING PART OF BALANCE SHEET AS AT 31 -03.....
SCHEDULE 13
GRANTS/SUBSIDIES CURRENT YEAR PREVIOUS YEAR
1A) Grant in aid
a) Opening balance
b) Received during the year
c) Less Capitalized during the year
TOTAL (a+b -c)
FINANCIAL STATEMENT
NATIONAL DENTAL COMMISSION
SCHEDUL E FORMING PART OF BALANCE SHEET AS AT 31 -03.....
SCHEDULE 14
FEES / SUBSCRIPTIONS CURRENT YEAR PREVIOUS YEAR
1. Entrance Fees
2. Seminar / Program Fees
3. Consultancy Fees
4. Inspection Fees – Annual & Others
5. Inspection Fee
a) Add Inspection F ee received in adv. During
previous year (UG)
b) Fee receivable for Current Year – UG
c) Fee receivable for Current Year – PG
d) Less Outstanding inspection fee received in the year
TOTAL (1)
Various Inspection Fee
TOTAL (2)
6) OTHERS (Specify)
a) Elective Training
b) Migration
c) Eligibility Certificate
d) Certificate of Good Standing
e) Registration Certificate
f) Additional Qualification Certificate
TOTAL (3)
TOTAL (1+2+3) Transfer to Income &
Expenditure A/c
FINAN CIAL STATEMENT
NATIONAL DENTAL COMMISSION
SCHEDULE FORMING PART OF BALANCE SHEET AS AT 31 -03.....
SCHEDULE 15
INCOME FROM INVESTMENTS CURRENT YEAR PREVIOUS YEAR
(Income on Investment from Earmarked / Endowment
Funds transferred
to Funds)
1. Interest
a) On Govt. Securities
b) Other Bonds / Debentures
2. Dividends:
a) On Shares
b) On Mutual Fund Securities
3. Rents
4. Others (Specify)
TOTAL Transfer to Income & Expenditure
FINANCIAL STATEMENT
NATIONAL DENTAL COMMISSION
SCHEDULE FORMING PART OF INCOME & EXPENDITURE A/C AS AT 31 -03………..
SCHEDULE 16
INCOME FROM ROYALTY, PUBLICATION
ETC. CURRENT YEAR PREVIOUS YEAR
1) Income from Royalty
2) Income from Publications
3) Others (specify)
TOTAL Transfer to Income & Expenditure A/c
FINANCIAL STATEMENT
NATIONAL DENTAL COMMISSION
SCHEDULE FORMING PART OF INCOME & EXPENDITURE A/C AS AT 31 -03………..
SCHEDULE 17
INTEREST EARNED CURRENT YEAR PREVIOUS YEAR
1) On Term Deposits:
a) With scheduled Banks Interest received during th e year
Add Accrued interest
Add interest (BSES) Less Accrued Interest (Op. Balance)
b) With Non -Scheduled Banks
c) With Institutions
d) Others
TOTAL (1)
2) On savings Accounts:
a) With Scheduled Banks (GRT)
b) With Scheduled Banks (Own Resourc es)
c) Post Office Savings Accounts
d) Others
TOTAL (2)
3) On Loans:
a) Employees/Staffs
i) Interest on Car/Scooter Advance
ii) Interest on HBA
iii) Interest on Fan Advance
iv) Computer Advance
v) Cycle Advance
vi) other advance
TOTAL (3 )
4) Accrued Interest on Loans & Advances to Employees
i) Car Advance
ii) Scooter Advance
iii) House Building Advance
iv) Computer Advance
v) Any other Advances (specify)
Total (4)
Less: Accrued Interest - Op. Bal.
5) Interest on Debtor s and Other Receivables (G.P.
Fund)
Total (5)
FINANCIAL STATEMENT
NATIONAL DENTAL COMMISSION
SCHEDULE FORMING PART OF BALANCE SHEET AS AT 31 -03.....
SCHEDULE 18
OTHER INCOME CURRENT YEAR PREVIOUS YEAR
1) Profit on sale / disposal of Assets:
a) Owned assets
b) Assets acquired out of grants, or received free of cost
2) Export Incentives realized
3) Fees for Miscellaneous Services
4) Miscellaneous Income / Receipts
a) Fee for Other Regn. Cert. etc
b) Postage
c) Quarter Rent
d) Fee under RTI Act
e) Building Rent
f) Receipt from Other Parties
g) Sundries Receipt (GRT)
h) Provision of Revision of IMR(w/off)
TOTAL Transfer to Income & Expenditure A/c.
FINANCIAL STATEMENT
NATIONAL DENTAL COMMISSION
SCHEDULE FORMING PART OF BALANCE S HEET AS AT 31 -03.....
Schedule 19
INCREASE(DECREASE) IN STOCK OF FINISHED
GOODS & WORK IN PROGRESS CURRENT YEAR PREVIOUS YEAR
a) Closing Stock
- Finished Goods
- Work in Progress
b) Less: Opening Stock
- Finished Goods
- Work in Progress
NET INCREASE/(DECREASE) (a -b) Transfer to
Income & Expenditure A/c.
FINANCIAL STATEMENT
NATIONAL DENTAL COMMISSION
SCHEDULE FORMING PART OF BALANCE SHEET AS AT 31 -03.....
Schedule 20
ESTABLISHMENT EXPENSES CURRENT YEAR PREVIOUS YEAR
a) Salaries and Wa ges
b) Allowances and Bonus
c) Contribution to Provident Fund
d) Contribution to Other Fund (Pension)
e) Staff Welfare Expenses
f) Expenses on Employees’ Retirement and Terminal
Benefits (Encashment of Leave)
TOTAL ( A)
g) Others (specify) Outst anding bills payable
Add: - Outstanding bills payable
Honorarium / Secretarial Assistance
Wages
LTC
DA
Medical Claim
Tuition Fee
Encashment of Leave
CGHS
NPS
h) Provision
Gratuity
Accumulated Leave Encashment
Trade Warranties / Claims
Total (B)
Total (C) Less: Opening Balance Bills Payable
Grand Total (A)+(B) -(C) Transfer to Income &
Expenditure A/c.
FINANCIAL STATEMENT
NATIONAL DENTAL COMMISSION
SCHEDULE FORMING PART OF BALANCE SHEET AS AT 31 -03.....
Schedule 21
ADMINISTRATIV E EXPENSES CURRENT YEAR PREVIOUS YEAR
Electricity & Water Charges
Insurance
Repairs and maintenance
Rent, Rates & Taxes
Vehicles Running and maintenance
Printing
Stationery
Travelling and Conveyance Expenses
Expenses on Seminar / Workshop
Auditor s Remuneration (Fee)
Hospitality Expenses
Legal / Professional Charges
Advertisement
RMG Election
Telephone
Postage
E-Governance Project
Bank Charges(Own Resources)
Sundries charges
Membership to Other Bodies
Labour Cess
R&M Communications
TA/DA to Inspectors
Purchase of Furniture & Fixture
R&M Furniture & Fixture
R&M Elevator
R&M Building
TOTAL
Less: Op. Bal. Outstanding bills payable
Add: Provision for Audit Fee for the year
Add: Opening stock of postage stamps
Less: Closing stoc k of postage stamps
Less: Provision for Audit Fee – Opening balance
Grand Total Transfer to Income & Expenditure A/c
FINANCIAL STATEMENT
NATIONAL DENTAL COMMISSION
SCHEDULE FORMING PART OF INCOME & EXPENDITURE A/C AS AT 31 -03....
Schedule 2 2
EXPENDITURE ON GRANTS, SUBSIDIES ETC. CURRENT YEAR PREVIOUS YEAR
a) Grants given to institution/Organizations
b) Subsidies given to institution/Organizations
TOTAL Transfer to Income & Expenditure A/c.
FINANCIAL STATEMENT
NATIONAL DENTAL COMMIS SION
SCHEDULE FORMING PART OF INCOME & EXPENDITURE A/C AS AT 31 -03....
Schedule 23
INTEREST CURRENT YEAR PREVIOUS YEAR
a) On Fixed Loans
b) On Other Loans (including Bank Charges)
c) Others (specify)
TOTAL Transfer to Income & Expenditure A/c.
FINANCIAL STATEMENT
NATIONAL DENTAL COMMISSION
SCHEDULE FORMING PART OF INCOME & EXPENDITURE A/C AS AT 31 -03....
Schedule 24
EXPENDITURE FROM GRANTS CURRENT YEAR PREVIOUS YEAR
Grant in Aid
a) Continuing Medical Education
b) Revision & Printing of IMR
c) Purchase of equipments
d) Add: Advance Recovered CME
Add: Outstanding CME Bills payable
Less: Advance Paid for CME
Less: Outstanding – CME Bills paid for
Provisions:
Printing & Revision of IMR
Less: provision of Revision of IMR
TOTAL Transfe r to Income & Expenditure A/c.
FINANCIAL STAEMENT
NATIONAL DENTAL COMMISSION
SHEDULE FORMING PART OF INCOME & EXPENDITURE A/C AS AT 31st March…..
Schedule 25
ANY OTHERS PAYMENTS -ADVANCES & PRE -
PAID EXPENSES CURRENT YEAR PREVIOUS YEAR
Car/Scooter A dvance
Festival Advance
House Building Advance
Rent Rate & Taxes
RMG Election
Membership to Other Bodies
Communication System -Advance
Computer Advance
Insurance Pre -Paid
Cycle Advance
Sundries Charges
TOTAL
FINANCIAL STATEMENT
NATIONAL DENTAL COMMISSION
SCHEDULE FORMING PART OF INCOME & EXPENDITURE A/C AS AT 31st March…..
Schedule 26
ANY OTHERS RECIEPT -RECOVERY/ADJUSTMENT
OF
ADVANCE/PRE -PAID CURRENT YEAR PREVIOUS YEAR
House Building Advance -Recovery
Computer Advance -Recover y
RMG Election Advance -Adjusted
Festival Advance -Recovery
Cycle Advance -Recovery
Car/Scooter Advance -Recovery
Advance/Pre -Paid Adjusted(IIC)
Sundries Charges
Advance/Pre -Paid Adjusted(Insurance)
TOTAL
FINANCIAL STATEMENT
NATIONAL DENTAL COMMISSION
SCHEDULE FORMING PART OF BALANCE SHEET AS AT 31st March…..
SCHEDULE -27 NOTES ON ACCOUNTS AND SIGNIFICANT ACCOUNTING POLICIES
1. CLASSIFICATION OF EXPENDITURES & REVENUE RECOGNITION
2. FIXED ASSETS AND DEPRECIATION
ITEM RATE OF DEPRECIATION
Building – (office) 10%
Building – (Guest house) 05%
Furniture & Fixtures 10%
Vehicles 15%
Office Equipments 15%
Computers 60%
Misc. Fixed Assets 15%
Generators/Electrical Installations 10%
Books 100%
Communication & Conference System 15%
Heating & Cooling Equipment 10%
Fire Safety Equipment 10%
Elevators 15%
Tube Wells & Water Sewerage System 10%
3. ACCOUNTING TREATMENT IN RESPECT OF FIXED ASSETS ACQUIRED OUT OF GRANT -IN-
AID/EARNMARKED FUNDS
4. INVESTEMT
5. CORPUS/CAPITAL FUND
6. RETIREMENT BENEFITS/STAFF PENSION FUND
7. GENERAL PROVIDENT FUND
8. CONTIGENT LIABILITY
9. CHANGE OF ACCOUNTING POLICIES AND MATERIAL EFFECT
(PROPOSED STATEMENT)
10. While preparing the financial statement, the principal of accrual system of accounting, concept of going concern,
matching c oncept and consistency have been maintained.
11. The current assets includes postage stamp in hand, cash and bank balance, accrued interest, pre -paid expenses and
which have a value on realization in the ordinary course of business equal at least to the a ggregate amount shown in
the Balance Sheet.
12. Previous year figure of Grant -in-aid A/c & Own Resources A/c have been regrouped where over necessary.
13. Figures have been rounded off to nearest rupees.
ANNEXURE – I
NATIONAL DENTAL COMMISSION, NEW DE LHI
RECEIPT AND PAYMENT ACCOUNT – GRANT IN AID, OWN RESOURCES, BUILDING FUND
WORKSHOP FUND FROM 1ST APRIL………TO 31ST MARCH………
RECEIPT SCH CURRENT
YEAR PREVIOUS
YEAR PAYMENTS SCH CURRENT
YEAR PREVIOUS
YEAR
OPENING
BALANCE AS ON
1ST APRIL
CASH & BAN K
GRANT IN AID
Own Res. With GRT
Total (1)
OWN RESOURCES
Own Res. SB A/c
FDR’s with bank
Total (2)
BUILDING FUND &
WORKSHOP FUND
Workshop A/c
Saving Bank A/c
FDR’s with bank
Total (3)
G.Total(1+2+3)
GRANT IN AID
OWN
RES.UTILIZATION ESTABLISHMENT
SALARY &
WAGES
Pay
Grade Pay
Non Practicing
Allowance
Deputation Allowance
Dearness Allowance
House Rent Allowance
Academic Allowance
Transport Allowance
Wages
Personal & Spl.Pay
Total(1)
OTHER
ALLOWANCE
Liveries
Washing Allowance
Tution Fee
Bonus to Staff
Total
RECOVERIES
SALARY &
WAGES
Pay
Dearness Allowance
CCA
Total (1)
STAFF WELFARE
LTC to Staff
CGHS
Total (2)
STAFF PROVIDENT
FUND
Gen.Provident Fund
Total (3) OTA
Honorarium to Staff
Sitting Fee
Total(2)
STAFF
PROVIDENT
FUND
Gen.Provident Fund
Total(3)
STAFF WELFARE
EXPENSES
Re-mbursement of
Medical claim
CGHS
LTC to Staff
Reimbursement of
News
Paper
Total(4)
NATIONAL DENTAL COMMISSION, NEW DELHI
RECEIPT AND PAYMENT ACCOUNT – GRANT IN AID, OWN RESOURCES, BUILDING FUND
WORKSHOP FUND FROM 1ST APRIL………TO 31ST MARCH………
RECEIPT SCH CURRENT
YEAR PREVIOUS
YEAR PAYMENTS SCH CURRENT
YEAR PREVIOUS
YEAR
EMPLOYEES
RETIREMENT
BENEFITS
Encashment of
Leave
Gratu ity to Staff
Total(4)
Total(1+2+3+4)
INTEREST
EARNED
INTEREST
FROM BANK
SB A/c No.
Investment
(Own
Res.)
Investment
(Build.Fund)
Total(1)
INTEREST
ON
ADVANCE
Cycle Advance
Car Advance
Scooter
Advance
HBA
Computer
Advance
Total(2)
Total(1+2)
ADVANCE
FEE
Inspection Fee - EMPLOYEE
RETIREMENT
BENEFIT
Encashment of
Leave
Gratuity to Staff
Total(5)
Total(1+2+3+4+5)
PURCHASE OF
ASSETS
Office Equipment
Furniture & Fixture
Sundries
Computer &
Software
Heating & Cooling
Eqp.
Vehicles
Conference System
Communication
System
Generator
Tubewell
Fire Fighting
Systems
Total
MAINT ENANCE
OF VEHICLE
Staff Cars
POL
Total(1)
REPAUR &
MAINTENANCE
Fire System
Building
UG
Registration
FEE
Cert. of Addl.
Quali
Cert. of Good
Standing
Eligibility Cert.
Fee
Inspection Fee -
PG
Total(1) Communication
System
Conference System
Office Equipments
Gen. Electrical Install
Computer/Peripherals
Furniture & Fixture
Heating & Cooling
Equip.
NATIONAL DENTAL COMMISSION, NEW DELHI
RECEIPT AND PAYMENT ACCOUNT – GRANT IN AID, OWN RESOURCES, BUILDING FUND
WORKSHOP FUND FROM 1ST APRIL………TO 31ST MARCH………
RECEIPT SCH CURRENT
YEAR PREVIOUS
YEAR PAYMENTS SCH CURRENT
YEAR PREVIOUS
YEAR
FEES
Annual Insp.
Fee
Inspection.
Fee(P.G.)
Addl. Inspection
Fee
Inspection Fee
OTH
Inspection Fee
(NEW MC)
Inspection
Fee(H.C.)
Inspection Fee
(Seats)
Elective
Training
Regn. Of
Dig./Dip
Fee for Comp.
Verif. Recg.
Fee for RTI
IMR Fee
Migration Fee
Eligibility Cert.
Fee
Cert. of Good
Standing
Registration Fee
Cert. of addl.
Quali.
Total(2)
Total(1+2)
OTHER
Receipts
Sale of Old
Articles
Quarter Rent
Sundries
Charges
Sale of Tender
Form
Building Rent Photocopier/Fax
Elevators
Total(2)
ADMIN
EXPENSES
RMG Ele ction
Advertisement
Stationary
Telephone
Postage
Printing
Electricity & Water
Legal/Professional
Ch.
Hospitality
Expenses
Bak Charges (Own)
Bank Charges(GRT)
Insurance of Office
Sundries Charges
Audit Fee
Rent Rate & Taxes
Membership to
Other
Seminar &
Workshop
E-Governance
Project
Total(3)
TRAVEL
ALLOWANCE
Secy. & Staff
Inspectors
Foreign Visit
Conveyance Ch.
Others(Commission,
boards & advisory
council)
Total(4)
Total(1+2+3+4)
ADVANCE FEE
ADJUSTMENT
Inspection Fee -UG
Misc. Receipt
Sale of
Public ation
Security Deposit
Fee for Other
Regn/Cert.
Total
RECOVERIES
&
REFUND
TRAVEL
ALLOWANCE
Gen. Body
Foreign Visit
Secy. & Staff
Sub-Committee
Inspector
Others
Total(1) Registration Fee
Cert. of Addl. Qiali
Cert. of Good
Standing
Eligibility Cert. Fee
Inspection Fee -PG
Total(1)
NATIONAL DENTAL COMMISSION, NEW DELHI
RECEIPT AND PAYMENT ACCOUNT – GRANT IN AID, OWN RESOURCES, BUILDING FUND,
WORKSHOP FUND
FROM 1ST APRIL ….. TO 31ST MARCH……
RECIPET SCH CURRENT
YEAR PREVIOUS
YEAR PAYMETS SCH CURRENT
YEAR PREVIOUS
YEAR
LOAN AND
ADVANCE
TO STAFF
House
Building
Advance
Car advance
Computer
advance
Festival
advance
Scooter
advance
Cycle
advance
Total (2)
Recoveries
&
Adjustment
– Adv.
Pre-paid
insurance
Sundries
Charges
Total (3)
Total
(1+2+3)
TDS & LIC
TDS on
Contractors
TDS on
Salary
LIC
Premium Other Payments
Loan & Advance
to Staff
Car Advance
House Build ing
Advance
Computer advance
Festival advance
Scooter advance
Cycle advance
Total (1)
Other Advances
&
prepaid expenses
Electric Charges
Sundries Chargers
Total (2)
Total (1+2)
Refunds of Fee
Annual Insp. Fee
Inspection Fee
Elective Training
Regn of Dipg/Dip
Fee for
Comp.Verif.Recg.
Fee for RTI
IMR Fee
Migration Fee
Eligibility Cert. Fee
Cert of Good
Standing
Registration Fee
Cert of Addl Quali
Fee for other Regn
Total Share to State
Councils.
Total (1)
Refunds Others
Security Deposits
Total (2)
Total (1+2)
TDS & LIC
TDS on
Contractors
TDS on Salary
LIC Premium
Total
Expenditure
CME
Revision & Print
IMR
To Own Resources
Purchase of
Equipments
Others
Total
Contribution
Pension Fund
Total
Bank Charges
Closing Balances
Cash & Bank
Grant in Aid
Own Res. With
GRT
Total (1)
Own Resources
Own Res. S.B. A/c
Own Res. FDR,s
Total (2)
Building Fund &
Workshop Fund
Workshop A/c
Building Fund S.B
A/c
FDR’s with Bank
Total (3)
Total (1+2+3)
GRAND
TOTAL GRAND TOTAL
FINANCIAL STATEMENT
NATIONAL DENTAL COMMISSION PENSION FUND
BALANCE SHEET AS AT 31. MARCH …..
ANEXURE – II
Liabilities Schedule Current year Previous year
Corpus/Capital Fund
Total
Assets
Fixed assets
Current Assets, Loan and Advances
Total
Accounts Officer Secretary
FINANCIAL STATEMENT
NATIONAL DENTAL COMMISSION PENSION FUND
SCHEDULE FORMING PART OF BALANCE SHEET FOR THE YEAR ENDED 31, MARCH …..
Annexure – II(A)
Schedule – 1 (Pension
Fund) Schedule Current year Previous year
CORPUS FUND
Opening Balance (Corpus
Fimd)
Add: Outstanding
Pension as on March
Total
Schedule – 2 (Pension
Fund)
Cash at Bank (Saving A/c)
Fixed deposit
Accrued Interest
Total
FINANCIAL STATEMENT
NATIONAL DENTAL COMMISSION FUND
INCIOME AND EXPENDITURE ACCOUNT FOR THE YEAR ENDED 31. MARCH …..
Income Current year Previous year
Interest Received
Add Accrued Interest for the year
Less Accrued Interest – Opening Balanc e
Contribution from Commission
Total Income (A)
Expenditure
(i) Commutation of Pension
(ii) Pension distribution
(iii) Outstanding Pension as on March
Total Expenditure (B)
Excess/(Deficit) Tr. To Pension fund A/c (A -B)
NATIONAL D ENTAL COMMISSION, NEW DELHI
RECEIPT AND PAYMENT ACCOUNT -STAFF PENSION FUND
FROM 1ST APRIL ….TO 31ST MARCH …..
RECEIPT SCH CURRENT
YEAR PREVIOUS
YEAR PAYMENTS SCH CURRENT
YEAR PREVIOUS
YEAR
Opening Balance
as on 1st April
FRD’s WITH
BANK
SAVIN G BANK
A/C
TOTAL
CONTRIBUTION
TOTAL
INCOME TAX
TOTAL
INTEREST
SAVING BANK
A/C
FDR’S
TOTAL GRAND PENSION
COMMUTATION
PENSION
DISTRIBUTION
TOTAL
INCOME TAX
TOTAL
Bank Charges
TOTAL
Bank Charges
Total
CLOS ING BAL.
AS
ON 31ST
MARCH
FDR’S WITH
BANK
TOTAL SAVING BANK
A/C
TOTAL
GRAND TOTAL
NATIONAL DENTAL COMMISSION, NEW DELHI
RECEIPT AND PAYMENT ACCOUNT -STAFF PROVIDENT FUND
1ST APRIL ….TO 31ST MARCH …..
RECEIPT SCH CURRENT
YEAR PREVIOUS
YEAR PAYMENTS SCH CURRENT
YEAR PREVIOUS
YEAR
OPENING BALANCE AS ON
1ST APRIL
FDR’S WITH BANK
SAVING BANK A/C
TOTAL
COVERIES/SUBSCROPTION
RECOVERY OF ADV.
SUBSCRIPTION
CONTRIBUTION FROM
COMMISSION
TOTAL
INTEREST
FDR’S
SAVING BANK A/C
TOTAL WITHDRAWAL/PAY
MENT
LOANS &
ADVANCES
REFUND TO
COMMISSION
TOTAL
BANK CHARGES
TOTAL
CLOSING
BALANCE AS
ON 31ST MARCH
FDR’S WITH
BANK
SAVING BANK
A/C
TOTAL
GRAND TOTAL GRAND TOTAL
FINANCIAL STATEMENT
NATIONAL DENTAL COMM ISSION – STAFF PROVIDENT FUND
BALANCE SHEET AS AT 31ST MARCH …..
ANNEXURE -III
LIABILITIES SCHEDULE CURRENT YEAR PREVIOUS YEAR
Corpus Fund/Capital Fund
Interest Payable to
Commission
Total
ASSETS
Fixed Assets Current
Assets, Loan & Adv ances
TOTAL
Accounts Officer Secretary
FINANCIAL STATEMENT
NATIONAL DENTAL COMMISSION – STAFF PROVIDENT FUND
SCHEDULE FORMING PART OF BALANCE SHEET AS AT 31ST MARCH ……
ANNEXURE – III (A)
Current Year Previous Year
Schedule – 1 – GPF/EPF A/C
PF – Corpus Fund Opening Balance
Add:
Subscription/Adv. Recovery
Interest Paid to Subscriber
Excess/(Deficit) of Income over Expenditure
Loan recoverable
Others
TOTAL
Less Withdrawal
New Corpus Fund
Schedule – 2
Interest Paya ble
TOTAL
Schedule – 3 – Current Assets
Bank Balance & Fixed Deposit
Accrued Interest
Loan recoverable
TOTAL
FINANCIAL STATEMENT
NATIONAL DENTAL COMMISSION – STAFF PROVIDENT FUND
INCOME & EXPENDITURE ACCOUNT FOR THE YEAR ENDED 31ST MARCH ……
ANNEXURE – III (B)
INCOME Current Year Previous Year
Interest Earned
Add: Accrued Interest for the year
Less: Accrued Interest Opening Balance
Commission Contribution
Total
Expenditure
Bank Charges
Interest paid to Subscriber
Interest paid/payable to Commission A/c
Total
Excess/(Deficit) of Income over Expenditure
Transfer to GPF A/c.
NATIONAL DENTAL COMMISSION, NEW DELHI
RECEIPT AND PAYMENT ACCOUNT -STAFF PROVIDENT FUND
1ST APRIL ….TO 31ST MARCH …..
RECEIPT SCH CURREN T
YEAR PREVIOUS
YEAR PAYMENTS SCH CURRENT
YEAR PREVIOUS
YEAR
OPENING BALANCE
AS
ON 1ST APRIL
FDR’S WITH BANK
SAVING BANK A/C
TOTAL
RECOVERIES/
SUBSCROPTION
RECOVERY OF ADV.
SUBSCRIPTION
CONTRIBUTION
FROM
COMMISSION
TOTAL
INTEREST
FDR’S
SAVING BANK A/C
TOTAL WITHDRAWAL/
PAYMENT
LOANS &
ADVANCES
REFUND TO
COMMISSION
TOTAL
BANK CHARGES
TOTAL
CLOSING
BALANCE AS ON
31ST MARCH
FDR’S WITH
BANK SAVING
BANK A/C
TOTAL
GRAND TOTAL GRAND TOTAL
FORM B
ANNUAL REPORT OF NATIONAL DENTAL COMMISSION
YEAR..................................
1. INTRODUCTION
2. CONSTITUTION OF THE COMMISSION
3. COMMISSION
4. OBJECTIVES OF COMMISSION
5. FUNCTIONS OF THE COMMISSION
6. DENTAL ADVISORY COUNCIL
7. RECOMMENDATIONS OF THE DENTAL ADVISORY COUNCIL
8. AUTONOMOUS BOARDS
(A) UNDER -GRADUATE AND POST -GRADUATE DENTAL EDUCATION BOARD;
(B) DENTAL ASSESSMENT AND RATING BOARD; AND
(C) THE ETHICS AND DENTAL REGISTRATION BOARD.
9. ACTIVITIES OF VARIOUS BOARDS
10. APPEALS AGAINST BOARDS
11. GROWTH OF DENTAL EDUCATION SYSTEM
(A) UNIVER SITIES / INSTITUTIONS / COLLEGES
(B) FACULTY STRENGTH
(C) STUDENT’S ENROLLMENT
(D) RESEARCH DEVELOPMENT IN UNIVERSITIES / INSTITUTIONS
(E) CONDENSED STATISTICS ON GROWTH OF DENTAL EDUCATION
12. GUIDELINES FOR DETERMINATION OF FEES FOR SEATS IN PRIVATE DENTAL
INSTITUTIONS AND DEEMED UNIVERSITIES.
13. NATIONAL ELIGIBILITY -CUM -ENTRANCE TEST
14. NATIONAL EXIT TEST
15. ASSESSMENT OF HEALTH CARE INCLUDING HUMAN RESOURCES FOR HEALTH AND
HEALTHCARE INFRASTRUCTURE AND ROAD MAP FOR ITS DEVELOPMENT.
16. WEBSITE
17. LEGAL MATTERS
18. VIGILANCE
19. RIGHT TO INFORMATI ON
20. ACCOUNTS AND ESTABLISHMENT
21. PUBLICATIONS
22. MISCELLANEOUS
Date:
[F. No. V.12025/94/2023 -DE]
Dr. VIPUL AGGARWAL , Jt. Secy .
Uploaded by Dte. of Printing at Government of India Press, Ring R oad, Mayapuri, New Delhi -110064
and Published by t he Controller of Publications, Delhi -110054.
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