Compliance Performance
Andhra Pradesh

Report No. 1 of 2014 - Report of the Comptroller and Auditor General of India on General & Social Sector for the year ended March 2013; Government of Andhra Pradesh

Date on which Report Tabled:
Sat 06 Sep, 2014
Date of sending the report to Government:
Government Type:
Sector Social Welfare,Education, Health & Family Welfare,Social Infrastructure


This Report of the CAG relates to matters arising from performance audit of selected programmes and departments of Government of Andhra Pradesh, compliance audit of transactions of its various departments, Central and State plan schemes and audit of autonomous bodies of the State pertaining to General and Social Sector.

Primary purpose of this Report is to bring to notice of State Legislature, significant results of audit. Auditing Standards require that materiality level for reporting should be commensurate with the nature, volume and magnitude of transactions. Findings of audit are expected to enable Executive to take corrective action, to frame appropriate policies as well as to issue directives that will lead to improved financial management of organisations and contribute to better governance.

Compliance audit refers to examination of transactions of audited entities to ascertain whether provisions of the Constitution of India, applicable laws, rules, regulations and various orders and instructions issued by competent authorities are being complied with. On the other hand, performance audit, besides including compliance audit, also examines whether objectives of programme/activity/department are achieved economically, efficiently and effectively. This chapter, in addition to explaining planning and coverage of audit, provides a synopsis of important achievements and deficiencies in implementation of selected schemes, significant audit observations made during audit of transactions and follow-up action on previous Audit Reports.

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