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M.N.lsiam· & Co.

Chartered Accountants

MOULVI KHAWJA ABDULLAH WELFARE TRUST POND ACCOUNT

16/1/1, Ahsanullah Road, Nawab Bari, Kotwali, Dhaka-1200.

Balance Sheet

As at 31st December, 2007.

AMOUNT(TK.) 2007

\SUBJECT MATTERS

APPLICATION OF FUNDS:

Fixed Assets- at Cost .

13,500.00

. l

Current Assets:

85,710.12

Short Term Loan

Cash & BanI< Balances

25,000.00 60,710.12

Total Taka:

99,210.12

SOURCES OF FUNDS:

Fund Balance

Opening Balance Addition during the year Add: Charity Fund

92,507.00

Nil 87,507.00 5,000.00

Net Income during the year

,;

6,703.12

Current Liabilities:

Nil

! Total Taka:

99,210.12

Signed in terms of our report of even data annexed.

----:f/X~lA/'----\~···~··\ .~

Chalrman Sec otary

(MKAWT)

(MKAWT)

(MKAWT)

~/""''\.. ,---~_~c"' __ I..') Auditor M.N.lslam & CO.

Chartered Accountants

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Troasuror

[Page -151

o

M.N.lslam & Co.

, Chartered Accountants

,I

MOULVi ,KHAWJA ABDULLAH WELFARE TRUST

; POND ACCOUNT

, 16/1/1, Ahsanullah Road, Nawab Bari, Kotwali, Dhaka-1200.

Off Balance Sheet Item As at 31st December, 2007.

AMOUNT(TK.) 2007 )

\SUBJECT MATTERS

Lease Rental Receivable - Pond

241)31.00

Total Taka:

241,731.00

"I' .Notes.:

a) There is 'an outstanding lease rental receivable, money of pond amounting taka which 2,4,1.7~1.00 is yet to be recovered and ne,~otjation is carried on for early settlement.

(MKAWT)

~r

Secretary

(MKAWT)

°Mi" /I~/,"' .. " /'~'1

Q .. {.A.; ;'

. '

Chairman

(MKAWT)

/,,-J"-~C Auditor M.N.lslam & CO. Chartered Accountants

Treasurer

,I

w'-:-':-::" __ •

. ' . .' ~ .'

[ Page,-16]

M.N.lslam & Co.

Chartered Accountants

MOULVI KHAWJA ABDULLAH WELFARE TRUST POND ACCOUNT

16/1/1, Ahsanullah Road, Nawab Bari, Kotwali, Dhaka-1200.

income and Expenditure Account For the year ended 31st'becember, 2007.

!PARTICULARS

AMOUNT(TK.) 2007

A.' INCOMES:

Rental tncomo-Ponu

Others Income (Bank lnlerest) Total - A

424,121.00

.. _._. __ ~~J.F~ rm 426,509.98

B. EXPENDITURES:

Salary & Allowances Conveyance Entertainment Printing & Stationery Electric Bill

Postage, Courier & Revenue Stamp Repairs & Maintenance Advertisement

Legal Expense

Telephone Bill

Bank Charqos & Commission Miscellaneous Expense'

Total- B .

Net Income (A-B)-

I'

84.625.00 990.00 5,953.00 1.447.00 660.00 200.00 35,647.00

3,100.00 284.346.00 750.00 488.86 1,600.00 419,806.86 6,703.12

426,509.98

cf4ct~

hairrnan

(MKAWT)

\tL

Secretary

(MKAW~)

Treasurer (MKAWT)

/",-(\.._~~~~C7 Auditor

M. N. Islam & Co.

Chartered Accountants

c

."!'-

M.N.lslam & Co. Chartered Accountants

MOULVI KHAWJAABDULLAH WELFARE TRUST POND ACCOUNT

16/1/1, Ahsanullah Road, Nawab Bari, Kotwall, Dhaka-1200.

Receipts and Payments Account For the year ended 31st December, 2007.

AMOUNT(TK.) 2007

I PARTICULARS·

RECEIPTS:

Opening Balances:

Cash in Hand Cash at Bank Rental Income-Pond

Others Income (Bank Interest) Total Receipts

PAYMENTS:

. Salary & Allowances Conveyance Entertainment Printing & Stationery Eleclric Bill

Postage, Courier & Revenue Stamp .Repairs & Maintenance Advertisement

Legal Expense

Telephone Bill

Bank Charges & Commission Miscellaneous Expense Medical Charity

Short Term Loan - Pond Committee Advance Salary

Pond Equipment

Total Payments

Closing Balances:

Cash in Hand Cash at Bank

97,507.00

Nil 97,507.00

424,121.00 2,388.98

524,016.98

80,625.00 990.00 5,953.00 1,447.00 660.00 200.00 35,647.00

3,100.00 284,346.00 750.00 488.86 1,600.00 5,000.00 25,000.00

4,000.00 13,500.00

463,306.86 . 60,710.12

1,366.00 59,344.12

524,016.98

\t=

(MKAWT)

--_ .. _-- ------_.

Treasurer .. (MKAWT)

/V"'~~ Auditor

M. N. Islam & Co.

Chartered Accountants

[Page -18]

M.N.lslam & Co.

Chartered Accountants

MOULVI KHAWJA ABDULLAH WELFARE TRUST

. 16/1/1, Ahsanullah Road, Nawab Bari, Kotwali, Dhaka-1200.

Consolidated Balance Sheet As at 31st December, 2007.

NOTES

AMOUNT(TK.} 2007

AMOUNT(TK.} 2006

SUBJECT MATTERS

APPLICATION OF FUNDS:

Fixed Assets- at Cost 2.00

Long Term Security Deposit 3.00

Investment in Trust Shares 4.00

Current Assets:

Short Term Loan 5.00

Adavnce Suit Cost (For Zinzira Case) 6.00

Prize Bond

Avance to Mr. Shakir 7.00

Avance Salary 8.00

Cash & Bank Balances 9.00

Total Taka

SOURCES OF FUNDS:

Fund Balance

Trustees & Beneficiaries. Contribution Fund For Donated Assets Development Reserve Fund

Charity Fund

10.00

11.00 12.00

Current Liabilities:

Advance Prorn.Oulshanara City Adavnce From' Rahmatullah Provision For Municipality & ·Setllement Tax

Provision For Audit Fee

13.00 14.00

15.00 16.00

Total Taka

5,675.435.00 5,544,905.00
18,000.00 18,000.00
23,500.00 23,500.00
912,031.54 793,403.00
58,400.00 36,600.00
227,882.00 227,882.00
11,000.00
100,000.00 100,000.00
18,000.00 6,000.00
507,749.54 411,921.00

6,628,966.54 6,379,808.00 5,441,574.35 5,264,222.00
47,950.00
241.408.53 172,278.00
98,205.66 47.7,96.00
847,778.00 847,562.00
505,000.00 505,000.00
200,000.00 200,000.00
132,778.00 134,062.00
10,000.00 8,500.00

6,628,966.54 6,379,808.00 . ,P~

Chairman (MKAWT)

~

Secretary

(MKAWT)

[Page - 02]

of even data annexed.

./'v'\,~~----0 Auditor M.N.lslam & CO. Chartered Accountants .,;:-,~

tf:~)

Treasurer

(MKAWT)

M.N.lslam & Co.

Chartered Accountants

MOULVI KHAWJAABOULLAH WELFARE TRUST

16/1/1, Ahsanullah Road, Nawab Bari, Kotwali, Dhaka-1200.

Consolidated Off Balance Sheet Item As at 31st December, 2007.

""L-/S_U_B_J_E_CT_M_A_T_T_ER_S -,-- ---'I ,-1_A_M_O_~_o~_~_(T_K_')---I

""Land

Lease Rental Receivable - Pond

600,000,000.00 241,731.00

Total Taka :

600~241,731.00

Notes:

a) We were reported by the management that the trust has got land both purchases and agreement which were not accounted for since litigation is pending the market value which were estimated as above taka 60 (Sixty) Cores.

b) There is an outstanding lease rental receivable from pond committee of 2004-2006 amounting taka 2.41,731.00, which is yet to be recovered & negotiation is carried on for early settlement. .

" The pond committee members were i) Mr. Ahsanul Hoq Bhola ii) Mr. K. Ahsanullah iii) K.

Golam Mahmud.

~~""--6'-A, rl L"L ~\~L-

"" 0"l7~0---~--~~-'-·-·~--

"Chairman "" Secretary

Treasurer

~'\..--s--~ Auditor

M.N.lslam & CO.

Chartered Accountants

(MKAWT)

(MKAWT)

"" (MKAWT)

[Page - 03]

M.N.lslam & Co. Chartered Accountants

, .

,

MOULVI KHAWJA ABDULLAH WELFARE TRUST

16/1/1, Ahsanullah Road, Nawab Sari, Kotwali, Dhaka-1200

Consolidated Income and Expenditure Account For the year ended 31st December, 2007.

18.00

AMOUNT(TK.) AMOUNT(TK.)
2007 2006
1,627,200,00 1,348,340.00
'207,650.00 217,950.00
424,121.00 343,638.00
8,224.00
75,000.00 110,000.00
38,033.76 33,390.00
2,380,228.76 2,053,318.00
378,519.00 333,404.00
55,000.00 65,000.00
21,889.00 11,524.00
45,232.00 17,423.00
45,650.00 68,500.00
19,395.00 12,975.00
660.00
5,981.00 4,914.00
61,140.00 42,473.00
17,440.00 14,380.00
31,963.00 400.00
75,524.00 54,260.00
501,097.00 222,896.00
9,000.00
40,270.00 5,000.00
2,000.00 8,280.00
2,922.00 1,534.00
10,000.00
12,163.00 2,214.00
3,873.22 2,862.00
7,045.00
8,793.00 18,510.00
11,000.00
20,000.00 500,872.00
15,000.00 28,000.00
10,000.00 4000.00
1,401,556.22 1,429,421.00
978,672.54 623,897.00
2,380,228.76 2,053,318.00 PARTICULARS

A. ,INCOMES:

Shop Rent

Footpath Rent Rental Income-Pond Paddle Boat Rent Name Transfer Fee Others Income Total-A

B. EXPENDITURES:

Salary & Allowances Office Rent Conveyance Entertainment

Rates & Taxes Printing & Stationery Electricity Bill

Postage & Revenue Stamp Repiars & Maintenance Advertisement

Election Expense

General Meeting Expense Legal Expense

Accounting & Consultancy Fee Donation & Subscription

Iftar Expense

Papers & Periodicals ,Genealogy Reconciliation Fee

Telephone Bill '

Bank Charges & Commission Office Expense Miscellaneous Expense

Prize Bond Written Off (Last year's AlC) Provision For:

Municipality Tax Settlement Tax Audit Fee Total- B

Net Income Before Appropriations (A-B)

17.00

Net Income Transferred To:

70% to Beneficiaries InsterestlDividend Fund 685,070.78 436,728.00

~'-'----'-'-'--15%-to-l3evelopment-Reserve-Fund ----------"--146;8oo;88-----93,584~08-----"'---"·····- --

" 1,0% to Charity Fund 97,867.25 62,390.00

5% to Trustees Commission Fund 48,933,63 31,195.00

978,672.54 623,887.00

J~~

Chairman

(MKAWT)

~

Secretary

(MKAWT)

Treasurer (MKAWT)

/\,""~"--~ Auditor M.N.lslam & Co.

[Page - 04]

M.N.lslam & Co. Chartered Accountants

MOULVI KHAWJA ABDULLAH WELFARE TRUST

1611/1, Ahsanullah Road, Nawab Bari, Kotwali, Dhaka~1200.

Consolidated Receipts and Payments Account For the year ended 31st December, 2007.

AMOUNT(TK.) AMOUNT(TK.)
2007 2006
411,921.00 514,348.00
6,939.00 2,748.00
404,982.00 511,600.00
1,627,200.00 1,348,340.00
207,650.00 217,950.00
424,121.00 343,638.00
8,224.00
75,000.00 110,000.00
38,033.76 33,390.00
20,000.00
3,200.00
2,795,349.76 2,587,666.00
359,519.00 319,404.00
55,000.00 65,000.00
21,889.00 11,524.00
45,232.00 17,423.00
45,650.00 68,500.00
19,395.00 12,975.00
660.00
5,981.00 4,914.00
. 61,140.00 42,473.00
17,440.00 14,380.00
31,963.00 400.00
75,524.00 54,260.00
501,097.00 222,896.00
9,000.00
40,270.00 5,000.00
2,000.00 8,280.00
2,922.00 1;534.00
10,000.00
12,163.00 2,214.00
3,873.22 2,862,00
. 7,045.00
8,793.00 18,510.00
8,500.00 5,000.00
36,284.00 500,872.00
28,000.00
546,340.00 550,194.00
51,000.00 36,000.00
73,200.00 59,500.00
59,190.00 46,530.00
25,000.00 36,600.00
31,000.00 6,000.00
6,000.00
18,000.00
116,580.00
13950.00 500.00
2,287,600.22 2,175,745.00 PARTICULARS

RECEIPTS:

Opening Balances:

Cash in Hand Cash at Bank Shop Rent

Footpath Rent Rental Income-Pond Paddle Boat Rent Name Transfer Fee others Income

Advance from Rahmatullah Short Term Loan

Total Receipts PAYMENTS:

Salary & Allowances Office Rent Conveyance Entertainment

Rates & Taxes Printing & Stationery

Electric Bill .

Postage, Courier & Revenue Stamp Repairs & Maintenance Advertisement

Election Expense

General Meeting Expense Legal Expense

Accounting & Consultancy Fee Donation & Subscription

Iftar Expense

Papers & Periodicals Genealogy Reconciliation Fee Telephone Bill

Bank Charges & Commission Office Expenses Miscellaneous Expense Audit Fee

Municipality Tax

Settlement Tax

Beneficiaries Interest I Dividend Marriage Charity

Medical Charity

Trustees Commission .

Short Term Loan - Pond Committee Advance Salary

Investment in Trust Shares

Long Term Security Deposit

Pond Equipment

Office Equipment

Total Payments

17.00

18.00

2,795,349.76 2,587,66&.00

~"'-=----6'

Treasurer Auditor

(MKAWT) M. N. Islam & Co.

(MKAWT)

(MKAWT)

[Page - 05]

M. N. Islam & Co.

Chartered Accountants

MOULVI KHAWJA ABDULLAH WELFARE TRUST

16/1/1, Ahsanullah Road, Nawab Bari, KotwaJi, Dhaka-1200.

Notes to the Financial Statements For the year ended 31st December, 2007.

FORMING AND INTEGRAL PART OF THE FINANCIAL STATEMENTS

1.00: PRESENTATION OF FINANCIAL STATEMENTS:

. 1.01: Legal Status of the Trust:

Moulvi Khawja Abdullah Welfare Trust was indentured the 3rd day of the 1J10nth of September, 1959 and the 17th day of the month of Bhadra 1366 ; of the Bengali San.

·1.02 : Address and Principal place of the Trust:

The Principal place of the Trust at 16/1/1, Ahsanullali Road, Nawab Bari, Kotwa Ii , Dhaka-1200.

1.03: Principal Object of the Trust:

The principal object of the Trust, the vesting of the properties in the Trust shall be for the benefit of the heirs of Moulvi Khawja Abdullah, the Ancestor of the Dhaka Nawab Family, for the benefit of their children and descendants from generation to generation excluding the defendants of title suit no. 130 of 1957, of the first Subordinate Judge's Court, Dhaka and their descendants from generation to generation and ultimately for the benefit of the poor.

1.04: Accounting Policies:

. The Financial Statements have been compiled under the Historical cost Convention in accordance with the International Accounting Standards (lAS) as adapted by the Institute of Chartered Accountants of Bangladesh (ICAB).

[Page - 06]

M. N. Islam & Co.

Chartered Accountants

1.05 : Fixed Assets:

Fixed Assets have been presented in the Financial Statements at the net of original cost.

1.06 : Depreciation:

Depreciation is not charged on Fixed Assets during the year under Audit.

1.07 : Reporting Period:

Financial Statements of the Trust cover one calendar year from 1st January to

31st December consistently. . .

2.00 Fixed Assets At Cost Tk. 56,75,435.00

Break up of the above balance is as follows:

Particulars

Opening Balance Addition during the year

Less: Sale/Adjustment during the year Total Taka as at 31st December, 2007

Amount(Tk.) 55,44,905.00 1,30,530.00 56,75,435.00

56.75,435.00

The movement in Fixed Assets is as follows:

Sl. Description! Opening> Addition Sale! Closing
No. Particulars Balance During the Adjustment Balance
01-01-2007 year During the year 31.12.2007
1. Building 54,78,230.00 - - 54,78,230.00
2. Furniture & Fixture 42,300.00 - - 42,300.00
3. Office Equipment 16,300.00 13,950.00 - 30,250.00
4 .: Pond Equipment - 1,16,580.00 1,16,580.00
5. Electric Installation 8,075.00 - - B,075.00
Total Taka 55,44,905.00 1,30,530.00 - 56,75,435.00 3.00 Long Term Security Deposit Tk.18,000.00

.~_-,-This reQresents secu.dtY'_c!~Qosit with utilitY_Qro~jdeL1:!§~~JlQW~ . . _

. Particulars

-. Bangladesh Telegraph & Telephone Board for Telephone Total Taka as at 31st December, 2007.

Amount(Tk.) 18,000.00 18.000.00

[Page - 07]

M. N. Islam & Co. Chartered Accountants

"

4.00 Investment in Trust Shares TI<. 23,500.00

This is made up as follows:

SI. Date of Beneficiary Name of Beneficiary Face Purchase
No. Purchase Serial No. whose shares 'has value of value of
been purchased Shares Shares
1. 15-03-1998 655 Kazi Azizullah 4.27 3,500.00
2. 15-03-1998 995 Md. Amin 3.03 2,000.00
3. 15-03-1998 1425 Hasnain Miah 8.23 2,5'00.00
4. 19-05-1998 209 K. Dedar 4.05 2,000.00
5. 08-03-1999 1424 Md. Hanif Miah 8.23 2,500.00
6. 03-09-200j 1675 Raziuddin 49.33 5,000.00
7. 24-04-2006 1429 Diloo Begum 4.11 2,000.00
8. 11-06-2006 1428 Nasreen Begum 4.11 2,000.00
·9. 12-09-2006 1427 . Mahera Begum 4.11 2,000.00
Total Taka as at 31sl December, 2007 23,500.00 5.00 Short Term Loan Tk. 58,400.00

This represents unsecured loan given to Trustees & Beneficiaries without interest. Details of such lcianers are given below:

Particulars (i) Mr. Shakir

{ll) Mr. Syed Nazmul Hoque (iii) Mr. Motaher

(iv) Mr. K. Quaiyum Reza (v) Pond Committee

Total Taka as at 31st December, 2007

Amount(Tk.) 15,400.00 10,000.00 5,000.00 3,000.00 25,000.00

58.400.00

6.00 Advance Suit Cost (For Zinzira Case) Tk, 2,27,882.00

This represents advance suit cost carried from last year's audited accounts.

7.00 Advance to Mr. Shakir Tk.

1,00,000.00

Observation:

We observed that, Mr. Shakir, Chairman of the Trust has taken Tk. 1,00,000.00 as advance and the amount has been carried since 2005.

Suggestion:

The advance amounts Tk. 1,00,000.00 should be recovered/adjusted from Mr .

. Shakir (Chairman) as soon as possible. :

[Page .. 08]

M. N. Islam & Co.

Chartered Accountants

8.00 Advance Salary Tk. 18,000.00

, This is made up as follows -

Particulars

. Balance elF

Addition during the year

Less: Adjustment during the year ;Total Taka

The movement of Advance Salary is as follows:

Particulars

(i) K.M. Rasel :

Balance elF

Addition during the year

Less: Adjustment during the year

(ii) K. Samsuddin :

Balance C/F

Addition during the year

Less: Adjustment during the year

(iii) K. Maksud :

Balance C/F

Addition during the year

Less: Adjustment during the year

(iv) K. Salimullah":

Balance elF

Addition during the year

Less: Adjustment during the year

(v) K. Azizul Haque:

Balance elF

Amount(Tk.)

,6,000.00 31,000.00 37,000.00 19,000.00 18,000.00

Amount(Tk.) Amount(Tk.)
1,000.00
Nil
1,000.00
1,000.00
Nil
5,000.00
10,000.00
15,000.00
8,000.00
7,000.00
Nil
2,000.00
2,000.00
2,000.00
Nil
Nil
15,000.00
15,000.00
4,000.00
11,000.00
Nil
4,000.00
4,000.00
4,000.00
Nil
18,000.00 Addition during the year

Less: Adjustment during the year

Total Taka

[Page - 09]

M. N. Islam s Co.

Chartered Accountants

9.00 Cash and Bank Balances Tk. 5,07,749.54

This consists of:

Partlculars

(i) Cash in Hand:

a. MKAWT AlC

b. Pond AlC

(ii) Cash at Bank:

a. Islami Bank Bangladesh Ltd. Islam pur Br. NC No. 920 (Trust)

b. Islami Bank Bangladesh Ltd. Islampur Br. NC No. 5970 (Dev)

'. c. lslami Bank Bangladesh Ltd. Islampur Br. NC No. 5969 (Charity) d. Islami Bank Bangladesh Ltd. Islampur Br. NC No. 5484(Pond) Total Taka:

10.00 Fund Balance

Tk.54,41,574.35

This is made up as follows:

Particulars

Opening Fund Balance

Add: Trustees & Beneficiaries Contribution Fund for Donated Assets (Last year's audited AlC)

Add: Transferred from Development Reserve Fund

Add: Transferred from Beneficiaries Interest Fund

Less: Transferred to Charity Fund

Less: Excess Trustees Commission Payment Total Closing Fund Balance (31-12-2007)

11.00. Development Reserve Fund Tk. 2,41,408.53 This is made up as follows -

Particulars

Balance C/F

Amount(Tk.) . 2,102.00

736.00 1,366.00

5,05,647.54' 1,06,689.23 2,41,408.53

98,205.66 59,344.12

5;07,749.54

Amount(Tk.) 52,64,222.00

47,950.00

53,12,172.00 77,670.35

53,89,842.35 1,38,730.78 55,28,573.13 76,742.41

54,51;830.72 10,256.37

54,41,574.35

Amount(Tk.) 1,72,278.00

Addition during the year

Less: Transferred to fund balance Total Taka

[Page -10]

1,46,800.88 3,19,078.88 77,670.35 2,41.408.53

IVI. N. Islam & Co. Chartered Accountants

Condition, According to Deed:

Fifteen percent of the net income is to be earmarked as development reserve fund.

Observation:

We observed that the opening balance o~ development reserve fund was Tk. 1,72,278.00. During the year Tk. 1,46,800.88 should have been deposited into the

_ development reserve fund on the basis of net income. But the closing balance of the fund as per bank statement is found Tk. 2,41,408.53, creating a short deposit Tk. 77,670.35 which might have been transf~rr~d to fund balance instead of development

.r.

I, 'reserve fund.

Suggestion: :, . .

We. suggest that, the Board of Trustees should take proper care in this regard to full fill terms of deed. of Trust in making such provision & deposit.

12.00 Charity Fund Tk. 98,205.66

This is made up as follows -.

Particulars. Balance elF

Addition during the year

Less: Paid during tile year

"

Amount(Tk.) 47.796.00 97,867.25 1,45,663.25 1,24,200.00 21,463.25

76,742.41 98,205.66

Add: Transferred from fund balance Total Taka

Observation·: ...

We observed that, during the year 2007, opening balance of charity fund was brought forward as Tk. 47,796.00; but charity fund was created during the year under audit for Tk. 98,205.66. According to net income durlnq the year charity fund comes to Tk. 97,867.25. Hence the excess amount of Tk. 76,742.41 was carried forward from fund balance.

Suggestion:

We suggest that, the expenditure should he made against charity according to current year's acquiring income which should not exceed 10%.

a

I Page - 111

M. N. Islam & Co. Chartered Accountants

13.00 Advance from Gulshanara City Tk. 5,05,000.00

This represents advance carried from last year's audited accounts.

14.00 Advance from Rahmatullah

Tk. 2;00,000.00

This represents advance from Rahmatuliah carried from last year's audited

accounts.

15.00 Provision for Municipality & Settlement Tax Tk. 1,32,778.00

The movement of such provision is as follows:
Particulars Amount{Tk.) Amouht{Tk.}
. ~' A . Provision for Municipality Tax:
Balance CIF 70,034.00
- 20,000.00
Addition during the year
~l 90,034.00
Less: Paid during the year 36,284.00
Total-A 53,750.00
B. Provision for Settlement Tax:
Balance CIF 64,028.00
Addition during the year 15,000.00
79,028.00
Less: Paid during the year Nil
Total-B 79,028.00
Total Balance as at 31st December, 2007 (A+B) 1,32,778.00 16.00 Provision for Audit Fee Tk. 10,000.00,

This is made lip as follows:

Particulars

Opening Balance Addition during the year!

Less: Paid during the year

Total Balance as at 31st December 2007

Amount(Tk.) 8,500.00 10,000.00 18,500.00 8,500.00 10,000.00

17.00 Shop Rent Tk.16,27,200.00 This is made lip as follows:

Amount(Tk.) 4,83,200.00 11 A4,OOO;OO 16.27,200.00

(i) Abdullah Electric Market (ii) Gulshanara City Complex Total For 2007,;

.::;J

r Page -12]

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M. N. Islam & Co. Chartered Accountants

18.00 Others Income

Tk.38J033.76

This is made up as follows:

Particulars

(i) Nomination Paper Sale (ll) Voter List Sale

(iii) Identity Card

(iv) Bank lriterest

Total For 2007

'.,(

Amount(Tk.) 24,000.00 750.00 50.00 13,233.76

38J033.76

19.00 General:

i 19.01 Bellericillries Interest FUlid:

Condition: (According to Deed)

Seventy percent of the net income is to be distributed among the beneficiaries in accordance with the respective right of in~eritance of every individual beneficiary as per Mohammad Law of inheritance of the Hanifi Sect.

"

Observation:

We observed that before determining the net income as per provision in the deed, beneficiaries interest/dividend of Tk. 5,46,:,?40.00 was given amongst respective beneficiaries on estimate. According to net income appropriation the amount comes to Tk. 6,85,070.78 whereas they have distributed among beneficiaries Tk. 5,46,340.00. As a result the undistributed amount Tk. 1,38,730.78 has been "transferred to fund balance. On the other hand, the trust did not yet create the beneficiaries interest fund, which is not dosirablo and if, in violation of the terms of deed of trust.

, .

Suggestion:

We suggest that, the Board of Trustees should follow the rules of deed before such distribution/payment. At the same time, the trust should create "Beneficiaries Interest Fund" as soon as possible in this regard.

19.02· Trustees Commission Fund:

Condition: (According to Deed)

Five percent of net income is to be equally distributed among the trustees of the board of trustees.

Observation: ,

We observedthat payment was made before .deterrDJDing the~ctual net lncorne.Aa,a __ .~._~~_

-····-·-;-~·-result .Tk. 59,190.00 was distributed among the trustees, against Tk 48,933.63. So the excess amount of Tk. 10,256.37 carried from opening fund balance. On the other hand, the trust did not yet create trustees commission: fund whichIs not desirable and in violation of the terms of deed of Trust. '.,t"

I Page - 131

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M. N. Islam & Co. Chartered Accountants

Suggestion:

We suggest that, the distribution amongst the trustee should be made according to amount available for distribution. On the sontrary the trust should create trustees commission fund as soon as possible. So as to keep parity with the requirement of the

requisite clause of deed of trust.

19.03 Trustees & Beneficiaries Contrib~tion for Donated Assets Tk. 47,950.00 Break up of the above balance is as follows:

;,

-_._._- -.~, .. ----- _ ... _,--,' •..•. _-. ...... . - - ....... _---_ .... _ ... _._- .. - .-_._ . •• ____ "_,,H _ .. ". - .--------. -_ . . ---. . .. -.-.---
Sl. Name-of the Donar Designat"I7'n ' Year of Amount Donated Assets
No. .' Donation (Tk.)
1. Mr. Sayed Nazmul Haque Trustee-Secretary 2003 1,950.00 2, Ceiling Fan
2. From Sangsad - 2004 500.00 1, Wall Clock
3. Mr. Sakir Ahmed Trustee- 2005 20,000.00 Tk. 6000 for Monitor
Ex. Chairman Tk. 6000 for 11-Chair
Tk. 8000 for
Conference Table
4. Mr. K. Shaber Uddin Trustee-Member 2005 14,500.00 Tk. 7000 for file
cabinet (Autobi); Tk.
6000 for
I ,Or 2 Secretariat Table;
Tk. 1500 for 3 chair
5. Mr. Sayed Raihan Bakhl Trustee-Member ' , 2005 5,000.00 For CPU
6. Mr. Manzar Nadeem Trustee-Member 2005 3000.00 For Printer
-.--.- .. - .. -'-"-"" -".- ..... -'. ,-_ ...• ,,- . , - ... - ... ' ... " ... -._--." .. _. - .- " .. ---_.
7. Mr. Anadil Beneficiary 2005 3000.00 For Computer Table 19.04 Maintenance of Vouchers:

Observation:

We observed that still now the vouchers are not maintained properly. The entry date in cash book, date of preparation of vouchers and date of actual' expenditure were not

. similar in several cases.

, Suggestion:

Vouchers should be maintained & reconciled with date of cash book whenever

expenses are

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