COMMUNIST PARTY OF INDIA (MARXIST)
Central Committee ~
~
\b~ ~
October 21,2019
'21 OCT 2019
Dear Sir,
Sub: Submission of Audited Statement of Accounts for the Financial Year 2018-19
Please find enclosed herewith the Balance Sheet (as on 31.3.2019) and the Income and
Expenditure Statement of the Communist Party of India (Marxist) for the financial year
'2018-19 duly audited by the Chartered Accountant along with the requisite schedules,
Form 24A, list of donors who contributed amount in excess of Rs. 20,0001- and the
certificates obtained from companies.
Thanking you,
/'
(Sitara Yechury)
General Secretary
Enclose: As above
A K Gopalan Bhawan, 27-29 Bhai Vir Singh Marg, New Delhi 110001
~ 23344918,23364165,23363692,23747435,23747436
e 23747483 0 cc@[Link] e http:[Link]
\ M. SHARMA & ,ASSOCIATES CHARTERED ACCOUNTANTS
AUDITORS REPORT
To
The GENERALSECRETARY,
COMMUNISTPARTY OF INDIA (MARXIST)
We have audited the accompanying financial Statements of Communist Party of India (Marxist),
("the registered political Party") which comprise the Balance Sheet as at 31st March, 2019 and
the Statement of Income and Expenditurefor the year then ended, and a summary of significant
accounting policies and other explanatory information in which the audited accounts of the state
units are incorporated..
Managementis responsible for the preparationof these financial statements that give a true and
fair view of the financial position, financial performance of the political party in accordance with
the Accounting Standards. This responsibility includes the design, implementation and
maintenance of internal control relevant to the preparation and presentation of the financial
statements that give a true and fair view and are free from material misstatement, whether due
to fraud or error.
Our responsibilityis to express an opinion on these financial statements based on our audit. We
conducted our audit in accordance with the Standards on Auditing issued by the institute of
Chartered Accountants of India. Those Slandards [Link] lhat we comply with ethical
requirementsand plan and perform the audit to obtain reasonable assurance about whether the
financial statements are free from material misstatement.
An audit involves performing procedures to obtain audit evidence about the amounts and
disclosures in the financial statements. Tile procedures selected depend on the auditor's
judgment, including the assessment of the risks of material misstatement of the financial
statements, whether due to fraud or error. In making those risk assessments, the auditor
708, NorthexTower,A-09, [Link], Pitampura,Oelhi-110034
Tel. : 011-27352601Telefax:- 011-27356072 Mob. : 9999916220 E-mail: bmsharma_ca@[Link]
financial statements in order to design audit procedures that are appropriate in the
circumstances. An audit also includes evaluating the appropriateness of accounting policies
used and the reasonableness of the accounting estimates made by management, as well as
evaluating the overall presentation of the financial statements.
We believe lhat the audit evidence we have obtained is sufficient and appropriate to provide a
basis for out audit opinion.
In our opinion and to the best of our information and according to the explanations given to us,
the financial statements give the information required by the Act in the manner so required and
give a true and fair view in confirm it with the accounting principles generally accepted in India:
a) In the case of the Balance sheet, of the state of affairs of the political party as at 31st
March 2019.
b) In the case of the Income and Expenditure Account, of the Income for the year
ended on that date:
For. B M SHARMA & ASSOCIATES
Chartered Accountants
Place :New Delhi
Dated:26th September, 2019
Schedule -16
Communist Party of India (Marxist)
SIGNIFICANT ACCOUNTING POLICIES& NOTES ON ACCOUNTS
1. The assesee has maintained the accounts on cash basis.
2. No Depreciation has been provided on the Fixed Assets.
3. contribution/donation/collection from issuance of coupons exceeding Rs. Five lacs from any
individual/organization, if any, has been included in the list of donors exceeding Rs. 20,000
annexed herewith.
4. Donation received from outside India - Nil.
5. The previous year's figure has been rearranged, reworked, regrouped, and reclassified wherever
necessary to make it comparable with current year figures
6. According to the information given to us, the party has received voluntary contributions (as per
schedule annexed to the accounts) in excess of Rs 20,000/- and has maintained a record in
respect thereof.
7. Figures have been rounded-off to the nearest Rupee.
For Communist Party of India (Marxist) AUDITOR'S REPORT
As per our report of even date attached
For S.M. Sharma & Associates
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Sitar~
. .
[Link] Pillai
Gen. Secretary Member Politbureau
Place: New Delhi
Dated: zs" September, 2019 M. No. 082739
Communist Party of India (Marxist)
Balance Sheet as at 31st March 2019
Sources of Funds
Schedule Current Year Previous Year
31.03.2019 31.03.2018
Corpus Fund
1 - -
General Fund
2 4,973,713,484 4,649,570,203
Earmarked Fund
3 99,647,351 146,279,426
Reserves
Loan/Borrowings
- -
Secured
Unsecured
- -
Current Liabilities and provisions
- -
4 33,810,292 25,221,651
Total Rs. 5,107,171,127 4,821,071,280
Application Of Funds
Fixed Assets
5
Tangible Assets
919,284,598 900,324,927
Intangible Assets
- -
Capital Work in Progress
158,372,800 82,338,992
Investment
Current Assets
- -
6 3,369,612,415 3,368,709,673
Loans, Advances & Deposits 7 659,901,314 629,183,768
Total Rs. ' 5,107,171,127 4,980,557,360
Significant Accounting Policies and 16
Notes to Accounts
FOR COMMUNIST PARTY OF INDIA (MARXIST)
SITA~Y
1~~1~_
S RAMACHANDRAN PILLAr-
GEN. SECRETARY MEMBER POLITBUREU
PLACE:NEW DELHI
DATED: 26th September, 2019
Communist Party of India (Marxist)
Income and Expenditure for the year ended 31.03.2019
Income
Schedule Current Year Previous Year
31.03.2019 31.03.2018
Fees & Subscriptions 8 396,057,768 423,317,810
Grants/Donations/Contribution 9 372,288,123 390,230,567
Collection by Issuing Coupons/ Sale of Publications 10 9,875,734 5,091,904
Other Income 11 231,399,145 229,833,751
Total Rs 1,009,620,770 1,048,474,032
Expenditure
Election Expenditure 12 92,613,136 90,442,653
Employee Cost 13 317,390,546 318,139,234
Administartive and General Expenses 14 350,416,254 424,527,818
Finance Cost 15 1,091,361 1,710,736
Total Rs 761,511,297 834,820,441
Balance being excess of Income over Expenditure 248,109,473 213,653,591
Transfer to General Fund
Significant Accounting Policies and 16
Notes to Accounts
FOR COMMUNIST PARTY OF INDIA (MARXIST) AUDITOR'S REPORT
As per our report of even date attached
For S.M. SHARMA & ASSOCIATES
SITAIf::!
GEN. SECRETARY
[Link] PILLAI
MEMBER POLITBUREU
PLACE:NEW DELHI
DATED: 26th September, 2019
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Schedule 14 Administrative and General Expenditure
As At J 1.3.19 As At 31.3.18
Legal Expenses 6,000,658 14,657,964
Office Expenses 24,061,074 31,710,930
Communicatin Expenses 7,489,751 11,885,221
HRI Water Expenses 16,356,103 18,013,342
Insurance 51,541 45,501
Printing and Stationry 29,398,706 20,743,890
Travelling Expenses '19,861,399 62,799,297
Vehicle Maintenance 49,379,132 48,366,551
Electricals & Sanitation 2,312,961 3,011,068
Mess Expenses 29,190,100 43,152,866
Repair and maintenance 20,631,437 31,027,102
Meeting Expenses 79,844,855 112,858,814
Newspaper and Periodicals 11,978,157 7,738,159
Rent, Rates and Taxes 4,964,297 3,774,729
Misc Expenses 7,325,938 7,500,014
Audit Fee 727,301 550,242
Publication 10,842,844 6,692,128
I TOTAL Rs. 350,416,254 424,527,818
Schedule 15 Finance Costs As At 31.3.19 As At31.3.18
Bank Charges 1,091,361 1,710,736
TOTAL Rs. ~"&A~1,361 1,710,736
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