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Compliance
Andhra Pradesh

Report 2 of 2025 Report of the Comptroller and Auditor General of India on Revenue and Environment, Forests, Science and Technology for the period ended March 2022 pertaining to Government of Andhra Pradesh

Date on which Report Tabled:
Fri 06 Mar, 2026
Date of sending the report to Government
Thu 25 Sep, 2025
Government Type
State
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Sector Environment and Sustainable Development,Science and Technology,Taxes and Duties

Overview

This Report contains significant audit findings pointed out in the compliance audit of Commercial Taxes, Chief Commissioner of Land Administration (CCLA), Registration & Stamps under Revenue, and Environment, Forests, Science and Technology (EFS&T) Departments. Audit has been conducted under the Comptroller and Auditor General&rsquos (Duties, Powers and Conditions of Service) Act, 1971.

This Report contains five chapters. Chapter-I presents the details about profile of the audited entities and the summary of fiscal transactions during the year 2021-22 and also authority for audit, planning and conduct of audit, response of Departments concerned to audit findings and summary of coverage of this Report.

Chapter-II contains compliance audit observations relating to Commercial Taxes Department including subject specific compliance audit on &lsquoDepartment&rsquos Oversight on GST Payments and Return Filing&rsquo,

Chapter-III contains observations relating to Registration & Stamps Department, Chapter-IV relates to CCLA of Revenue Department (Land Revenue related aspects) and Chapter-V contains observations relating to Andhra Pradesh Compensatory Afforestation Fund Management and Planning Authority (APCAMPA) of Environment, Forests, Science and Technology (EFS&T) Department.

The primary purpose of this Report is to bring significant audit observations to the notice of the State Legislature. The audit observations are expected to enable the 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.

The audit observations in this Report are based on the results of test check of records made available to Audit by the Government Departments concerned.

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