Public Health Foundation of India Balance sheet Sources of Funds Corpus fund Designated fend Project funds held in trust Capital assets fund Application of Funds Fixed assets Gross block Less : Accumulated depreciation and amortisation Nt block ‘Capital work in progross Current assets Cash and bank balances Loans and advances ‘Other current assets Less: Current liabilities and provisions Current liabilities Prowsons Net current assets Summary of significant accounting policies ‘The accompanying notes form an Integral part ofthe financial statements, ‘As per our report of even date attached. For Haribhakti & Co. LLP CCharterea Accountants ICAL Fir, prose No: 103523W / W100048 MN nav Septa Partner Place: New Delhi Date : October 07, 2017 Beat Notes Maren 3 07 808,735,509 821,937,495, 1,172,274,303 "740,403,927 3.54% 5 895,168,106 (232,676,922) 662,491,184 77,912,783 740,403,927 6 2,437,615,473 533,288,006 a 165,007,386 5,735, 907,865 9 249,212,566 10 83,727,992 332,940,558 2,802,967,307 Sa 6 For and on behalf of Public Health fo Pret. KS. Reddy Place: Now Dein Place: New Delhi Date October 07, 2017 EEA Date : October 07, 2017 {amount tn 2) As at March 31, 2016 805,470,509 937,480,374 1,293,215,917 606,608,565, 3,642,725 365 280,197,564 (220,823,932) 59,273,632 547,334,932 406,608,564 2,595,294,904 564,532,374 156,694,921, 3316522, 215,761,977 64,643,421 780,405,398" 3,036,116,801Public Health Foundation of India Income and Expenditure Account (Amount in 2) Notes For the year ended ~ For the year ended March 31, 2017 March 34, 2016 Income Grants income 1,856,056,587 1,989, 403,047 Interest income " 89,957,403 60,109,071, Fee from activities 45,393,046 38,410,047, Other income 2 6,248,405 9,764,898 —4,997,255,501 2,097.687,063 Expenditure Program expenditure 1,857, 283,466 1,997, 729,540 Personnel expenses B 71,398,436 18,571,486 ‘ther expenses 4 130,907,996 129,815,367 Expenses before depreciation during the year 3,059, 589,898 =, 146,116,373 Depreciation and amortisation during the year 5 48,771,509 38,024,490 Total expenses during the year 2108 361 407_ 7,184, 140,863 (Deficit) forthe year (111,108,906) (86,453,800) Depreciation transferred to Capital assets fund 48,771,509 38,024,490, (Deficit) transferred to Designated fund ea, aa, TI ‘Summary of significant accounting poticies 6 ‘The accompanying notes form an integral part of the financial statements. As per our report of even date attached: For Maribhakti & Co. LLP For and on behalf of Chartered Accountants Public ven pon Foundation. ‘{ India ICAI Fingn Rogistyation No.:103523W / W100048, a Fol. KS. Roddy ee Partner President Cb President “Finance & Resources Membership No.: 505629 Place: New Dethi Place: New Dethi Place: New Dethi Date : October 07, 2017, Date : October 07, 2017 Date : October 07, 2017Public Health Foundation of India Cash Flow statement Cash lows trom operating activites (Getic forthe year Adjustment fr: Depreciation and amortisation Grant come Net loss graft on sae of assets Interest ncome ‘Operating dect before operating assets and lables ‘Changes in operating assets and abies {Gecrease) in sundry crits Increase’ decrease voter Uiblies Increase in provisions ‘Decrease inreas) in loans and advances Cash flow used in oporating activites “Taxes paid (et of refund) ‘Not cash law used in operating activites (A) {ash low from investing activi Purchase of fixed assets (including capita work n progress and capital advances) Proceeds frm sale of fxed assets Investment In bark depots Regemprion/ maturity of bark deposits Interest receives Net cash generated from / (us investing activites (2) ‘cash flow fom financing actos Contribution recetved in corpus fund Contribution received In designated fund ulation of tunes Grant received Refund of nutes grant Net cash low generated from financing actiitis (C) Net (decrease) in cath and cash equivalents (A¥B+C) Caan ang eaeh equivalents atthe Beginning ofthe year (Cash and cash equivalents atthe end ofthe year Component of eth and eash equivalents Cashin nand ances with banks savings bank accounts Deposit wth banks with maturity les than 3 months ‘otal cash and cash equivalents “The accompanying nates form an intra part of the financial statements ‘spor our atached report of evon date attache. For Haribhat8 Co, LP (chartered Accountants kh’ amount in) Forthe year ended For theyear ended March ‘March 31,2097 31,2016 (15,105,306), (25,453,800), ams 38,004.00 .886,67,214) (200,784,777) 67552 10,189) (99,557,409) (60,109,071) (@,00e, 497,462) (22,022,152), (6,500) 35472740 (72,324,320) s9.0u4s71 9,693,734 982,038 230,012,417) (954,980,264), 403,412,831) 7568 668 1,936 047,128) (2.395.044, 163) (136,218,647), 3st 14354 (684,990,500), (2,140,802,931) 578 353,936 1,829,833 000| 99,002,504 39, 3,235,000, 91a aaaeat9 2aa.n9,751 (20,692,031), 173,968,978 274732408 (9.252.550), (424.155) 61,953,617 (14,316,295), (374,156,342) 382,9,104 721 148,535 333,675,799 352,992,194 54,265 106,741 3,946,545 an 53,672,589 25,359,132 235,000,000 253,994000, 338,675,799 352,992,194) For anon behalf of Public Health Foundation of Ind Arset oe GE KS, Resty Present Pace: New Dei Date : October 07,2017,Public Health Foundation of india Notes to the financial statements for the year ended March 31, 2017 Note 1 : Corpus fund Balance at the beginning of the year ‘Add : Fund received during the year Balance at the end of the year Note 2 : Designated fund Balance at the beginning of the year ‘Add : Funds received during the year Less : Transferred from income and expenditure account Less : Transferred to capital asset fund Less: Utilisation of funds Balance at the end of the year Note 3 : Project funds held in trust Balance at the beginning of the year Add : Grants received Less : Opening Grant receivable Add : Closing Grants receivable ‘Add : Interest income from designated investments (Refer Note 11) Less : Revenue expenditure Less : Transferred to capital asset fund Less : Surplus of project / Training Programme Less : Grants refunded Balance at the end of the year Note 4: Capital assets fund Balance at the beginning of the year Add : Transferred from designated funds Add : Transferred from project funds Less : Depreciation and amortisation for the year Less : Sale / adjustment during the year Balance at the end of the year ‘As at 805,470,509 100 808,755,509 937,430,374 124,644,219 (62,334,397) (157,110,671) (20,692,031) 4,293,215,917 1,828,768,879 (212,402,321) 136,909,448 17,797,567 (1,829,392,491) (25,456,200) (27,913,946) (9,252,550) 606,608,565 187,713,409 25,456,200 (48,771,509) (602,798) (Amount in %) As at March 31, 2016 803,779,034 1,691,475 805,470,509 906, 596,544 242,139,751 (48,429,310) (162,876,611) 937,430,374 1,001,998, 883, 2,174,732,401 (95,274,536) 242,402,322 21,223,159 (1,986,628,011) (23,307,236) (11,506,910) (424,155) 1,293,215,917 458,418,573 162,876,614 23,307,236 (38,024,490) 30,635 606,608,565aap yids zeetver'ens Lew'oez'zi9zor'vis'zrs —ree'ee'sos sfououd uy 0m Tener Tere sav ome mae Lee oR ETT Tear eT TEVELE'SE LESSEE ——GLS'RIOTE —GOSLLL'GF —_—eESELE'OLE TECWE v9u'bes'es9 —_9s'zst ov se0Kwoun3| sereesS tava ve _| eae oar'ee reset are ery wee ye01 ans oow'ers's —tav'ezotve | zer'aarzE cise ae ta'6t vov'onsey coeliy — satist'se arenes] ‘asc pony sjaiauru| Bris ures | OF war Oe wrisoete eT TE Sw THOU eee ORS TSE re01 | soot sar'ess't ses'65r spon sucess sauna pue ary} ‘su0'06r waudnds >in covet uous 2210] * = ‘Aesuypeu pue wed) wse'ns'er seo oseomo'e 900 races ssaandwo9| evr'ise seeau'se §—ur'sov've Ast aes ue'sor've s¥s's65'65 sruoworosd proynse| cxo'ocr'sos | sos'eae'e soe'tar't aca'ys9'005 P9008 [iw 91 ar0u 2} Bupung pur pe] ‘nosse pony o1que4| SHOEwMW IE ioe Te WW | Lio Tew —_sesodsip ——weoK eI} olor Tindy | AOE LEWIW —_slefodip_—OKeqIBUUN LOE “LIMY wey sey aesy___yswounsnipy _vonepasdog sy yesy —_ssuounsnfoy suey wey paa ‘onesnuowe pue vorebesdep powinioy page, uo.sduasoa| ‘Gurwnoun ‘posse poxiy § 10H £108 “Le uveW popu sk aya 20} uoworeys yp>veUY 24902 SBI0N ‘eu 30 vosepunog WItoH aanPublic Health Foundation of India Notes to the financial statements for the year ended March 31, 2017 As at March 31, 2017 Note 6 : Cash and bank balances Cash in hand 56,265 Balances with Scheduled banks ~ in current accounts 3,946,545 ~ in savings accounts 99,672,989 in deposit accounts* 2,333,939, 674 2,437,615,473 * Fixed deposits - restricted funds (Refer note 18) 1,450,690,412 Note 7 : Loans and advances (Unsecured and considered good) ‘Advances recoverable in cash or in kind or for value to be received 40,397,667 Security deposits 54,271,341 Sub-grant advance (Refer note 17) 68,023,374 Tax deducted at source 43,107,434 Grants, fees and other receivable 307,330,078 Prepaid expenses 14,395,384 Central value added tax recoverable 5,759,728 333,285,006 Note 8 : Other current assets Interest accrued but not due on fixed deposits* 165,007, 386 165,007,386 * Interest accrued but not due on fixed deposits - restricted funds 125,027,651 (Refer note 18) Note 9 : Current liabilities Sundry creditors (Refer note 26) 159,948,004 Advance received 17,333,507 Other liabilities 714,931,055 249,212,566 Note 10 : Provisions Gratuity (Refer note 23) 48,655,635. Compensated absences 35,072,357 (Amount in %) “As at March 31, 2016 106,741 4,532,321 88,359,132 1,450,690,412 38,358,178 55,768,843 74,857,328 62,046,570 318,656,271 10,973,759 3,871,425 564,532,374 156,694,921 156,694,924 125,027,651 181,970,155 7,077,897 26,713,925 215,761,977 36,697,704 27,945,717Public Health Foundation of Inala Notes to the financial statements forthe year ended March 31, 2017 _ (amount in) For the year ended” For the year ended March 31, 2017 Mareh 31, 2016 Note 11: Interest income Interest income from savings bank accounts 3,884,586 3,440,243 Interest sncome on sub grant to NGOs 651,402 678,210 Interest on income tax refund 4,995,560 3,238,755, Ingerestsncome from fixed deposit accounts 97,823,422 7,973,022 707,354,970 61,382,230 Interest sncome on designated investments transferred to project funds (17,797,567) (21,223,159) 139,557,403 60,103, Note 12 : Other income Profit on disposal of assets : 10,189 Miscellaneous Income 6,248,465, 9,754,709 248,465 —SC~=«i TG Note 13 : Personnel expenses (Refer note 23) Salaries and altowances [net of recovery 791,479,812 (previous year €120,674,451)] 64,240,605 10,055,598 Contribution to provident and ather funds [net of recovery 224,541,980 (previous year €22,024,017), 7,157,831, 8,515,868 7398, 78,571,466 Note 14: Other expenses Society sponsored programme expenses [Net of recovery %9,025,286 (previous year @Ni] 26,788,137 32,119,890 Rent [Net of recovery €43,770,318 [previous year %34,900,791)] (Refer note 21) 25,992,354 31,484,290 Legal and professional charges [Net of recovery €2,343,071 (previous year 6,646,100 It 14,786,487 15,242,596 Repairs and maintenance [Net of recovery %2,966,806(previous year €4,810,604)] 13,333,305 5,376,855 Insurance [Net of recovery 21,144,741 (previous year €11,645)), 8,436,139 7,824,312 Rates and taxes [Net of recovery €276,844 (previous year 843,712 J] 6,937,616 655,508 Communication expenses [Net of recovery #764, 138 (previous year 476,302] 5,563,639 7,385,004 Electricity and water charges {Net of recovery 81,042,049 (previous year £402 443)] 3,899,959 6,130,065 Hostel expenses INet of recovery ¥35,928 (previous year €1,092,782)] 2,695,401 2,426,660 “Travel and conveyance [Net of recovery £455,967 (previous year €202,880)) 2,951,307 3,113,991 Future faculty expenses [Net of recovery 8166,308 (previous year ®Ni} ‘27,574 4,419,893, Conferences and meeting expenses [Net of recovery £350,815 (previous year @Ni)] 11,980 1,444,931 Nt los onsale of asets [Net of recovery £258,039 (previous year RN) 07,552 Niscellancous expenses [Net of recovery 83,179,882 (previous year %1,743,446)] 18,616,456 15,191,372, 130,907,995 Refer nate 24