Audit Reports
Andhra Pradesh
Report 2 of 2024 – State Finances Audit Report for the year ended 31 March 2023 pertaining to Government of Andhra Pradesh
Overview
The State Finances Audit Report of the Comptroller and Auditor General of India for the year ended 31 March 2023 pertaining to Government of Andhra Pradesh, comprises five chapters.
Chapter 1 of this Report contains the basis, approach and structure of the Report, structure of Government Accounts, Budgetary processes, compliance with Andhra Pradesh State Fiscal Responsibility and Budget Management (APFRBM) Act targets, trends in key fiscal parameters like Revenue Surplus/ Deficit, Fiscal Surplus/ Deficit, etc., and Fiscal correction path.
Chapters 2 and 3 of the Report contain audit findings on matters arising from an examination of Finance Accounts and Appropriation Accounts respectively, of the State Government for the year ended 31 March 2023. Information has been obtained from Government of Andhra Pradesh, wherever necessary.
Chapter 4 on ‘Quality of Accounts and Financial Reporting Practices’ provides an overview and status of the State Government’s compliance with various financial rules, procedures and directives during the current year.
Chapter 5 discusses the financial performance of Andhra Pradesh State Public Sector Undertakings (PSUs) and results of oversight role of the Comptroller and Auditor General of India (CAG) through monitoring the performance of Statutory Auditors and supplementary audit of accounts of the PSUs. Audit Reports in relation to the accounts of a Government Company or Corporation are submitted to the Government by the CAG for laying before the Legislature of Andhra Pradesh under provisions of Section 19A of the Comptroller and Auditor General’s (Duties, Powers and Conditions of Service) Act, 1971 (as amended).
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- Table of contents
- Preface
- Executive Summary
- Chapter I - Overview
- Chapter II - Finances of the State
- Chapter III - Budgetary Management
- Chapter IV - Quality of Accounts and Financial Reporting Practices
- Chapter V - Working of State Public Sector Undertakings
- Appendices
- Glossary of terms used
- Telugu Version - State Finances Audit Report for the year ended 31 March 2023 pertaining to Government of Andhra Pradesh