Audit Reports

Compliance

Andhra Pradesh

Report of 2011 - Performance Audit on Revenue of Government of Andhra Pradesh

PRADESH i TABLE OF CONTENTS Reference to Paragraph Page Preface vii Overview ix CHAPTER-I : GENERAL Trend of revenue receipts 1.1 3 Response of the Departments/Government towards audit 1.2 6 Failure of senior officials to enforce accountability and protect the interest of the State Government...............

Sector:

Taxes and Duties

Chapter 2 - Sales TAX / VAT

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Lack of a The Department did not have a structured Internal structured Internal Audit Wing that would plan audits in accordance Audit Wing with scheduled audit plan, conduct audits and follow up thereof. However this function was being performed under the supervision of Divisional head and...............

Chapter 7 - Non Tax Receipts

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CHAPTER VI OTHER TAX RECEIPTS 6.1 Results of audit Test check of the records of 83 offices of the following Departments during the year 2010-11 revealed underassessments of tax and other irregularities involving f 733.45 crore in 124 cases which fall under...............

Chapter 3 - Land Revenue

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CHAPTER III LAND REVENUE EXECUTIVE SUMMARY Decrease in tax As indicated at para 1.1.2 of Chapter-I, in 2010-11 the collection collection of land revenue decreased by 22.94 per cent over the...............

Chapter 4 - Taxes on Vechiles

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increase in tax the collection of taxes on motor vehicles increased collection by 31.65 per cent over the previous year, which was attributed by the Department to growth in the auto sector, bringing the construction equipment vehicles into lifetime tax fold, increase in life tax for four wheelers...............

Chapter 1 - General

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CHAPTER I GENERAL 1.1 Trend of revenue receipts 1.1.1 The tax and non-tax revenue raised by the Government of Andhra Pradesh during the year 2010-11. the State's share of divisible Union taxes and grants-in-aid received from the Government of India during the year and the...............

Chapter 6 - Other Tax Receipts

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CHAPTER VII NON TAX RECEIPTS w 7.1 Results of audit Test check of the records of 41 offices of the following Departments during the year 2010-11 revealed underassessments of tax and other irregularities involving 91.31 crore in 78 cases which fall under...............

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Performance

Andhra Pradesh

Report of 2010 - Performance Audit on Revenue of Government of Andhra Pradesh

Y L L 3 5 ( ) $ & ( 7K LV 5 HS R U W I R U W K H \ H DU HQ G HG 0 D U FK K DV E HH Q S U HS DU H G I R U V X E P L VV L R Q WR WK H *R Y H U Q R U X Q G H U $ U WL FO...............

Sector:

Taxes and Duties

Chapter 2 - Sales TAX / VAT

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d CHAPTER II SALES TAX/VAT 2.1 Tax administration The Commercial Taxes Department is under the purview of Principal Secretary to Revenue Department...............

Chapter 7 - Non Tax Receipts

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CHAPTER VII NON-TAX RECEIPTS "_I 7.1 Results of audit Test check of the records of 117 offices of the following Departments during the year 2009-10 revealed under assessment of tax and other irregularities involving 1,094.89 crore in 157 cases which fall...............

Chapter 4 - Taxes on Vehicles

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CHAPTER IV TAXES ON VEHICLES 4.1 Tax administration The Transport Department of the Government of Andhra Pradesh is governed by the Motor Vehicle (MV) Act. 1988. the Central Motor Vehicle (CMV) Rules. 1989, the...............

Chapter 3 - State Excise

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I CHAPTERIH STATE EXCISE V_ 3.1 Tax administration The State Excise Department is governed by the Andhra Pradesh Excise Act, 1968, The Andhra Pradesh Prohibition Act, 1995, the Narcotic Drugs and Psychotropic...............

Chapter 6 - Land Revenue

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1988. AP Agricultural land (Conversion for non-agricultural purpose) Act. 2006, AP Irrigation. Utilisation and Command Area Development Act. 1984 and Rules and orders issued thereunder. The State is divided into 23 districts, each of which is headed by a District Collector who is...............

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Performance

Andhra Pradesh

Report of 2011 - Performance Audit on Commercial of Government of Andhra Pradesh

and Auditor General of Ind ia (CAG), fall under the following categories: (i) Government Companies, (ii) Statutory Corporations, and (iii) Departmentally managed Commercial Undertakings. 2. This Report deals with the results of audit of G overnment Companies and Statutory Corporations...............

Sector:

Industry and Commerce

Chapter 3 - Transaction Audit Observations

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Government Companies Andhra Pradesh State Seeds Development Corporation Limited 3.1 Loss of ?90.94 lakh due to procurement ofjowar on outright purchase The Company procured excess quantity of jowar seeds on outright purchase instead of on consignment basis resulting in loss of 90.94 lakh................

Chapter 2 - Performance Reviews Relating toGovernment Companies

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Chapter II 2. Performance Reviews relating to Government Companies 2.1 Power Distribution Companies in Andhra Pradesh Executive Summary The power distribution in Andhra envisaged benefits amounting to Pradesh is carried out...............

Overview

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OVERVIEW 1. Overview of State Public Sector Undertakings Audit of Government Companies is Performance of PSUs governed by Section 619 of the During the year 2010-11, 28 PSUs Companies Act. 1956. The accounts earned profit of 922.95 crore and of Government Companies are 9 PSUs incurred...............

Chapter 1 - Overview of State Public Sector Undertakings

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This turnover was equal to 10.83 per cent of State Gross Domestic Product (GDP) for 2010-11. Major activities of Andhra Pradesh State PSUs are concentrated in Power sector. The working State PSUs including working Statutory corporations earned a profit of 238.56 crore in the aggregate for...............

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Name of the Month and Paid-up capital1 Loans outstanding at the close of 2010-11* Debt-equity Man-State Central State Central ratio for power Sector and Name of the Company Year of 2010-11 (No. of No. Department Others Total Others Total (Previous employee incorporation Govt. Govt. Govt. Govt................

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Compliance

Andhra Pradesh

Report of 2009 - Compliance Audit on Revenue of Government of Andhra Pradesh

systems 10) Bed sheets, pillow covers, towels and other made-ups 11) Accessories of sewing machines 12) Tractor tyres & tubes 13) Syringes, bandages etc., 14) Utensils other than Aluminium and enameled 15) Vermicelli & semiya 16) Rice bran 17) Geometry & colour boxes etc., 18) Writing...............

Sector:

Taxes and Duties

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systems 10) Bed sheets, pillow covers, towels and other made-ups 11) Accessories of sewing machines 12) Tractor tyres & tubes 1?) Syringes, bandages etc.. 14) Utensils other than Aluminium and enameled 15) Vermicelli & semiya 16) Rice bran 17) Geometry & colour boxes etc.. IS) Writing...............

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CHAPTER VI OTHER TAX AND NON TAX RECEIPTS 6.1 Results of audit Test check of the records of the following departments conducted during the year 2008-09 revealed underassessments and loss of revenue amounting to Rs. 369.66 crore in 188 cases as mentioned...............

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f CHAPTER IV TAXES ON VEHICLES 4.1 Results of audit Test check of the records of the offices of the Transport Department conducted during the year 2008-09 indicated non/short levy of taxes and loss of revenue amounting to Rs. 80.81 crore in 242 cases which...............

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CHAPTER III LAND REVENUE 3.1 Results of audit Test check of the records of land revenue offices conducted during the year 2008-09 indicated underassessment, non/short levy of revenue and other deficiencies amounting to Rs. 110.50 crore in 53 cases which...............

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CHAPTER V STAMP DUTY AND REGISTRATION FEES 5.1 Results of audit Test check of the records of the offices of District Registries and Sub-Registries conducted during...............

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Performance

Andhra Pradesh

Report of 2010 - Performance Audit on Commercial of Government of Andhra Pradesh

Management replied that CERC narrowed down the freq uency band during February 2009 while the Company submitted that the proposed revision of frequency was non-achievable since the targeted cap acity addition commensurate with load growth had not taken place. Non adherence to Backing Down...............

Sector:

Industry and Commerce

Chapter 2 - Performance Reviews Relating to Government Companies

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The transmission of electricity and Grid shortfall was attributed to delay in operations. The activities of execution of projects beyond the Company include construction of scheduled dates due to delay in Extra High Tension (EHT) getting the forest clearances, delay in transmission network,...............

Chapter 3 - Transaction Audit Observations

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Government Companies Andhra Pradesh Forest Development Corporation Limited 3.1 Loss of T2.97 crore due to non-forfeiture Loss of 2.97 crore due to non-forfeiture of advance sale amount and security deposit on short lift of quantities as per sale agreements._ Andhra Pradesh Forest Development...............

Chapter 1 - Overview of State Public Sector Undertaking

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This turnover was equal to 12.84 per cent of State Gross Domestic Product (GDP) for 2009-10. Major activities of Andhra Pradesh State PSUs are concentrated in power sector. The working State PSUs including working Statutory Corporations incurred a loss of 15.50 crore in the aggregate for...............

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Compliance Performance

Andhra Pradesh

Report of 2011 - Compliance and Performance Audit on Civil of Government of Andhra Pradesh

The 12 other chapters cover significant matters arising out of the compliance and performance audit of various departments including autonomous bodies. The cases mentioned in this Report are among those which came to notice in the course of test audit of accounts during the year 2010-11 as...............

Sector:

Social Infrastructure

Chapter 5 - Health, Medical and Family welfare Department

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Chapter 5 - Health, Medical and Family Welfare Department 5.1 Department profile The Department of Health, Medical and Family Welfare is responsible for providing preventive and curative...............

Chapter 7 - Industries and Commerce (Handlooms and Textiles) Department

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Chapter 7 - Industries and Commerce \^(Handlooms & Textiles) Department 7.1 Department profile The Department of Industries and Commerce is primarily responsible for planning and development of industries in...............

Chapter 1 - Introduction

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Report This Report of the Comptroller and Auditor General of India (CAG) relates to matters arising from performance audit of selected programmes and departments of the Government of Andhra Pradesh, compliance audit of transactions of its various departments, Central and State plan schemes and...............

Chapter 9 - Municipal Administration and Urban Development Department

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Chapter 9 - Municipal Administration and Urban Development Department 9.1 Department profile The Department of Municipal Administration and Urban Development (MAUD) is responsible for planning...............

Annexures

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1.6 page 4) Number of paragraphs where Explanatory Notes were not received from Government for the years 2007-08 to 2009-10 (as of November 2011) Department 2007-08 2008-09 2009-10 Total Agriculture and Cooperation - - 1 1 Animal Husbandry and Fisheries - - 1 1 Backward Classes Welfare - - 1 1...............

Chapter 2 - Agriculture Department

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Chapter 2 - Agriculture Department 2.1 Introduction Andhra Pradesh is an agrarian State with 72.7 Map-] per cent of its population residing in rural NINE AGRO-CLIMATIC...............

Glossary

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AAY Anthyodaya Anna Yojana A&E Accounts and Entitlements AC Bill Abstract Contingent Bill ACA Andhra Cricket Association ACDP Assembly Constituency Development Programme AD Assistant Director ADA Assistant Director of Agriculture AEO Agricultural Extension Officer AIC Agriculture Insurance...............

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Performance

Andhra Pradesh

Report of 2009 - Performance Audit on Commercial of Government of Andhra Pradesh

It was however seen that in 5 Pocharam, Bandlaguda and Nellore. Andhra Pradesh Rajiv Swagruha Corporation Limited Chapter IV Transaction Audit Observations 127 respect of one project (Chandanagar) transferred (August 2007) to the company after grounding by Andhra Pradesh Housing Board, there...............

Sector:

Industry and Commerce

Chapter 4 - TRANSACTION AUDIT OBSERVATIONS

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It was however seen that in J Pocharam, Bandlaguda and Nellore. 126 Chapter IV Transaction Audit Observations respect of one project (Chandanagar) transferred (August 2007) to the company after grounding by Andhra Pradesh Housing Board, there was no provision for reimbursement of insurance...............

Chapter 3 - PERFORMANCE AUDITS RELATING TO STATUTORY CORPORATION

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on account of non-Corporation (Corporation) provides public availability of adequatefunds to replace/add transport in the State through its 202 depots. new buses. Nonetheless, vehicle density The Corporation had fleet strength of20704 (inducting private operators buses) per one buses as on...............

Chapter 1 - OVERVIEW OF STATE PUBLIC SECTOR UNDERTAKINGS

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This turnover was equal to 14.13 per cent of State Gross Domestic Product (GDP) for 2008-09. Major activities of Andhra Pradesh State PSUs are concentrated in power sector. The working State PSUs including working statutory corporations earned a profit of Rs 701.56 crore in the aggregate for...............

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Financial Performance

Andhra Pradesh

Report of 2009 - Performance and Financial Audit on Civil of Government of Andhra Pradesh

Kondapalli-II Kondapalli Guntupalli-III Unguturu Unguturu Telaprolu-II Kruthivennu Kruthivennu Matlam Puligadda Koduru Koduru-II Sirivada Veeravalli Bandarugudem Chinnagollapalem Krishna Mylavaram Nandigama Vuyyuru Lakshmipuram Nidamarru Kalavalapudi Guttikonda Varipalli Venkatagiri-I Mallam-I...............

Sector:

Social Infrastructure

Chapter 1 - Performance Audit

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HEALTH, MEDICAL AND FAMILY WELFARE DEPARTMENT 1.1 National Rural Health Mission Highlights Government of India launched the National Rural Health Mission (NRHM) in April 2005 throughout the country for providing accessible, affordable, effective and reliable healthcare facilities in the rural...............

Chapter 3 - Integrated Audit

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r-\ CHAPTER III INTEGRATED AUDIT FINANCE DEPARTMENT 3.1 Integrated Audit of Finance Department Highlights Finance Department is mainly responsible for the overall management of the State...............

Appendices

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Nandigama Guntupalli-III Vuyyuru Unguturu Unguturu Telaprolu-II Kruthivennu Kruthivennu Matlam Koduru Puligadda Koduru-II Veeravalli Sirivada Bandarugudem Lakshmipuram Chinnagollapalem Nidamarru Nellore Atmakur Guttikonda Varipalli Kalavalapudi Rapur Venkatagiri-I Sullurpeta Mallam...............

Overview

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Overview Tins Report includes three Chapters comprising five reviews and eighteen paragraphs dealing w ith the results of performance audit of selected schemes/ programmes, integrated audit of a Government department as well as audit of the...............

Chapter 2 - Audit of Transactions

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AUDIT OF TRANSACTIONS 2.1 Excess payment; wasteful/infructuous expenditure CONSUMER AFFAIRS, FOOD & CIVIL SUPPLIES DEPARTMENT 2.1.1 Issue of Iris based Ration Cards The Iris based methodology as adopted and operated for issue of ration cards on which an...............

Glossary

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APFRBM Act Andhra Pradesh Fiscal Responsibility and Budget Management Act, 2005 APHMHIDC Andhra Pradesh Health Medical and Housing Infrastructure Development Corporation APSCHE Andhra Pradesh State Council of Higher Education APUGC Scales Andhra Pradesh University Grants Commission Scales ASC...............

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Compliance Performance

Andhra Pradesh

Report of 2010 - Audit Report (Civil) for the year ended March 2010 Government of Andhra Pradesh

Y L L 7K LV 5 H S R U W R Q WK H DX G LW R I H[ S H Q G LWX U H LQ FX U U HG E \ WK H *R Y H U Q P H Q W R I $ Q G K U D 3UD G H VK K D V E HHQ S U H S DU H G ...............

Sector:

Social Welfare |

Education, Health & Family Welfare |

Social Infrastructure

Chapter 2 - Performance Audit

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CHAPTER II PERFORMANCE AUDIT This chapter contains performance audit of Integrated Child Development Services (2.1). Mahatma Gandhi (Kalwakurthy) Lift Irrigation Scheme (2.2). Functioning of Visakhapatnam Urban Development Authority...............

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29 March 2011

Financial

Andhra Pradesh

Report of 2009 - Report of the Comptroller and Auditor General of India on State Finance for the year ended March 2009 Government of Andhra Pradesh

Andhra Pradesh Government enacted Fiscal Responsibility and Budget Management (FRBM) Act in October 2005 as recommended by the Twelfth Finance Commission (TFC). It sets out a reform agenda through fiscal correction path in the medium term with...

Sector:

Finance

Chapter 2 - Financial Management and Budgetary Control

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voted and charged, of the Government for each financial year compared with the amounts of the grants voted and appropriations charged for different purposes as specified in the schedules appended to the Appropriation Acts. These Accounts depict the original budget estimates,...............

Appendices

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Own Tax + Nod-tax Revenue (1+2) 21590.79 20010.07 24343.25 28241.79 31895.94 36052.05 40856.10 4. Share in Central Taxes & Duties 6336.50 6058.51 6990.29 7690.29 8459.32 9305.25 10235.78 5. Plan Grants 3443.41 2222.45 1609.06 2158.03 1834.37 1929.34 1898.81 6. Non-Plan Grants 623.13 458.47...............

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