Audit Reports
Andhra Pradesh
Report 1 of 2024 - Information Systems Audit Report of the Comptroller and Auditor General of India on Andhra Pradesh Comprehensive Financial Management System (CFMS)
Overview
AP Comprehensive Financial Management System (CFMS) was rolled out in April 2018 by the Government of Andhra Pradesh. The systems audit of CFMS was taken up to cover the three modules – Expenditure, Receipts and Budget rolled out in first phase of the CFMS and transactions till September 2021.
The CFMS had completed three financial years, 2018-19 to 2020-21, when this audit was planned. All the receipts and payments of the State are being handled through this application from 2nd April 2018. Principal Accountant General (Accounts & Entitlements) (PAG (A&E)), being secondary compiler of accounts, relies on the initial accounts prepared in CFMS by the treasuries. Hence, assurance on the integrity and reliability of transactions processed through and the data generated from the system is essential both for PAG (A&E) and the PAG (Audit), the primary auditor, under the organisation of the CAG.
This Report is mainly based on the documentation and data provided by APCFSS and sample check done by us in user departments. Accounting and reporting requirements to PAG (A&E) were also analysed in this report. The Finance Department and APCFSS did not provide documentation or information on the second objective of Audit on Application Security including Business Continuity. Audit efforts in the direction of gaining assurance on this aspect is not successful.
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- Table of contents
- Preface
- Executive Summary
- Chapter I - Introduction
- Chapter II - Scope Limitation
- Chapter III - Expenditure and Receipt Modules
- Chapter IV - Accounting and Reporting
- Chapter V - Other Significant matters
- Appendices
- Glossary of terms used
- Telugu Version - Information Systems Audit Report of the Comptroller and Auditor General of India on Andhra Pradesh Comprehensive Financial Management System (CFMS)