Audit Reports

There were numerous instances where APSFC settled the loan accounts for amounts less than the collateral security available, deviating from its own OTS guidelines and COPU’s directions. Further, OTS benefits were cdso irregularly extended to wilful defaulters. 18 Chapter II - Performance......

This resulted in a potential loss of revenue of 13.33 crore53 on account of the difference in fair market value of 65,000, as well as differential service charges (at 15 per cent of cost of acquisition) of 2.00 crore, and corresponding undue benefit to the allottee. The project is still......

In Andhra Pradesh, the State PSUs occupy an important place in the State economy. The 22 working State PSUs1 who had finalised their annual accounts for 2011-12 as of date, registered a turnover of 68,212.70 crore during 2011-12 which was equal to 10.09 per cent of the State Gross Domestic......

There were no basic accounting records in IGCARL. In the absence of records, compilation of accounts and subsequent audit was pending since incorporation of the IGCARL. In August 2011, the Board of Directors decided to - i) appoint a regular CEO; ii) call for fresh EOI inviting private companies......

development of identified cities, with focus on efficiency in urban infrastructure and service delivery mechanisms, community participation and accountability of Urban Local Bodies (ULBs)/parastatal agencies towards citizens. 4.1.2 Sub-missions and components The two main sub-missions of......

supply schemes; funds provided by the Gol and the State Government for implementation of the schemes were utilised for the purpose and properly accounted for; individual water supply schemes were properly planned and executed economically, efficiently and effectively; Page 118 Chapter 5......

However, die Principals of die concerned institutes utilised only 72.27 crore, and the balance 74.27 crore was lying in their bank accounts as of September 2012. Gol released (March 2012) a further 73.65 crore to the State Government for onward release to the polytechnics, which was not......

36 Total 1220 3495 4715 797 2417 3214 (-) 423 (-) 1078 (-)1501 G.Total 4993 7386 12379 3419 5950 9369 (-)1574 (-)1436 (-)3010 Source: Appropriation Accounts of Government of Andhra Pradesh for the relevant years. In respect of MW, figures include pre-matric scholarship scheme also Page 173 Audit......

Culture Total (B) 24582.54 31931.54 29522.23 38726.05 44453.17 Grand Total (A+B) 48372.42 56310.13 58989.88 74286.72 83201.99 Source: Appropriation Accounts of Government of Andhra Pradesh for the relevant years Page 2 Chapter 1 - Overview 1.3 Office of the Principal Accountant General (G&SSA),......

358 121 (34) 107 (-) 14.00 2011-12 334 145 (43) 150 (+) 5.00 Total 1280 503 483* 1 * Plan: T25 crore; non-plan: ?458 crore Source: Appropriation Accounts of Government of Andhra Pradesh for the relevant years and data furnished by DGFS As can be seen from the above table, allocations by the......

a risk-based approach which involves planning of fewer VAT audits but higher revenue collection (for which the auditing officers should be held accountable). They should also ensure a set of comprehensive and standardised guidelines for selection of dealers for VAT audits, so as to minimise......

(Paragraph 2.1.9 A) Failure of Audit Officers to compare the turnovers declared in VAT returns with those in the profit and loss accounts resulted in short levy of tax of 7.03 crore in 74 cases under 24 offices. (Paragraph 2.7.10) Failure of the Audit Officers to point out the incorrect......

The orders issued by the Government of Andhra Pradesh from time to time stipulate, among others, that it is the responsibility of the Accounts branch of the Head of the Department to conduct internal Audit of the Regional Offices, District Offices, Unit Offices etc., periodically (at least......

the cases, the Government replied (January 2013) that an amount of 1.62 lakh was collected and remitted (January and April 2011) into Government account in respect of DR Nalgonda. The Government’s replies in respect of the remaining registering officers have not been received (Janaury......

7 8 9 10 11 12 13 7 “Jamabandi” means finalisation of village accounts and demands. 8 Anantapur (Bommanahal, Guntakal Narpala, Peddavadugur and Tadipathri), Guntur (Chilkaluripeta, Guntur, Krosur, Medikondur, Narasaraopeta, Nekarikallu, Prathipadu, Rompicherla and Tadikonda), YSR Kadapa......

FBO : Assistant Forest Beat Officer Dy. CF : Deputy Conservator of Forests CAO : Chief Accounts Officer ACF : Assistant Conservator of Forests AO : Accounts Officer GA (T) : Gazetted Assistant (Technical) GA (NT) : Gazetted Assistant (Non-Technical)......

(-) 39.21 2008-09 130.00 137.33 (+) 7.33 2009-10 300.00 189.22 (-) 110.78 2010-11 300.00 124.58 (-) 175.42 2011-12 300.00 162.25 (-) 137.75 Source: Accounts data from Pr. AG (A&E), AP, Hyderabad 4.1.2 Organisationalsetup The Engineer-in-chief (Administration & NH) in the R&B Department (ENC) is......

effectively and properly implemented within stipulated timelines; xGoAP received its due share of revenue from the PPP Projects and other dues (on account of land cost, lease rentals etc) in full and in timely manner; and xMonitoring of project implementation and operation over the concession......

1. Overview of Economic Sector The Economic Sector of the Government of Andhra Pradesh (GoAP) accounted for ` 30,045.16 crore of expenditure in 2011-12. Of this, the maximum expenditure was by the Irrigation & Command Area Development Department (`17,787.39 crore) followed by the Energy......

The analysis has been made based on State Finance Accounts and the information obtained from State Government. The structure of Government Accounts and the layout of Finance Accounts are shown in Appendix 1.9. The State Government, in compliance with the recommendations of Twelfth Finance......

stipulated that amount drawn on Abstract Contingent (AC) bills should be settled by submitting Detailed Contingent (DC) bills to the Principal Accountant General (A&E)/Pay and Accounts Officer for the expenditure incurred with supporting vouchers, within one month. The total amount of DC......

Chapter 2 Financial Management and Budgetary Control 2.1 Introduction The Appropriation Accounts are accounts of the expenditure, voted and charged, of the Government for each financial year compared with the amounts of the grants voted......

The State Government has established an institutional mechanism on fiscal transparency and accountability as evident from the year-on-year presentation of outcome budgets. These outcome indicators tend to serve the limited purpose of measuring the department-wise performance against the......

data: BPL (Planning Commission and NSSO data, 61 Round), ** Infant Mortality rate (SRS Bulletin January 2011), Financial data is based on Finance Accounts of the State Government, Life Expectancy at birth (Office of the Registrar General of India, Ministry of Home Affairs), Economic Review......

This analysis was made based on the Finance Accounts and the information obtained from the State Government. The structure of Government Accounts and the layout of Finance Accounts are given in Appendix 1.2. 1.2 Summary of current year’s fiscal transactions Table 1.1 presents the summary of......

2.3 Financial accountability and budget management Appropriation Accounts are accounts of the expenditure 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......

1.12 25 Conclusion 1.13 27 Chapter - 2 Financial Management and Budgetary Control Introduction 2.1 29 Transparency in Budgeting 2.2 29 Financial Accountability and Budget Management 2.3 29 Summary of Appropriation Accounts 2.4 30 Major Policy Initiatives 2.5 39 Advances from Contingency Fund......

2 The Report Based on the audited accounts of the Government of Andhra Pradesh for the year ended March 2012, this report provides an analytical review of the finances of the State Government. The report is structured in three Chapters. Chapter 1 is based on audit of Finance Accounts and......

This analysis was made based on the Finance Accounts and the information obtained from the State Government. The structure of Government Accounts and the layout of Finance Accounts are given in Appendix 1.2. 1.2 Summary of current year’s fiscal transactions Table 1.1 presents the summary of......

2.3 Financial accountability and budget management Appropriation Accounts are accounts of the expenditure of the Government for each financial year, compared w ith the amounts of the grants voted and appropriations charged for different purposes as specified in the schedules appended to the......

The Report Based on the audited accounts of the Government of Andhra Pradesh for the year ending March, 2011, this report provides an analytical review of the Annual Accounts of the State Government. The report is structured in three Chapters. Chapter 1 is based on audit of Finance......

The reply is not acceptable on account of the following reasons. A The KWDT-I (Award of 1973 and further report of 1976) had allowed Andhra Pradesh to utilize the surplus waters, with a rider that AP shall not acquire any right over the surplus waters and nor would it be deemed to have been......

The Department stated that pre-closure of the contract was not solely on account of change in the design and there were other reasons, some of which were attributable to the contractor. The fact remains that the State had lost about six working seasons from September 2006 due to this......

Almost all these projects formed part of Jalayagnam and are currently under discussion by the Public Accounts Committee of the State Legislature. The issues flagged in the earlier reports with regard to implementation of these projects, EPC1 mode of contracting, and the need for building......

Government is now saddled with a huge number of projects whose completion will take long with sustainability of many projects becoming doubtful on account of inadequate availability of water and power. The financial burden of these incomplete projects (and associated contracts) on the State......

(Protection) Act led to stoppage of works on the TJ order of the High Court and consequent payment of '3.24 crore to the ft) * o1 contractor on account of idle labour and machinery. sr 3 Para 3.4.4 - Flood Flow Canal from Sriram Sagar Project £ I A Incorrect sequencing/synchronization of......

An Assistant Accounts Officer deputed from Treasury and Accounts Department who is also the Drawing Officer assists the Commissioner in financial matters. The Principal Secretary, Revenue is the overall in charge of Excise Department at the Government level. The organisational structure at the......

license processes the application is responsible for fee and the opportunity of earning? 62.83 watching the commencement of the production crore on account of excise duty for within the stipulated period. probable production of IMFL from RS/ENA/Ethanol that would have produced by the unit. The......

A flow chart showing the organisational structure dealing with enforcement up to the District level is given at Annexure-V. The Accounts branch, under the direct supervision of the Commissioner, headed by an Assistant Accounts Officer, is responsible for the Internal Audit of the Regional......

Though the recent recession had affected several sectors of the economy, liquor trade in the State was on a rise and revenue on this account became the second largest source of the tax receipts of the State. The Excise Revenues increased from ?2,684.57 crore in2005-06 to 5,848.59 crore in......

Ineffective levy and collection system resulted in accumulation of huge arrears on account of conversion fee and fine. There were short/non levy of conversion charges/fines due to administrative lapses/mistakes. Our conclusion The Department needs to improve the internal control system so......

company or a licensee million units of electrical liable to pay duty under Section 3 or 3B energy were generated shall maintain the books of accounts in the and sold by 113 private prescribed form and shall submit the returns generating units during showing the units of energy consumed as......

form ID not being followed for TDS credits; non-maintenance of registers for monitoring of receipt of TDS cheques and their credit to Government Account; non-monitoring of receipt of returns with TDS remittances; absence of a system to monitor the filing of option under the prescribed form......

form ID not being followed for TDS credits; non-maintenance of registers for monitoring of receipt of TDS cheques and their credit to Government Account; non-monitoring of receipt of returns with TDS remittances; absence of a system to monitor the filing of option under the prescribed form......

The balance 31 per cent of the receipts during 2010-11 was from the Government of India. 1 For details please see Statement No.l 1- Detailed accounts of revenue by minor heads in the Finance Accounts of Andhra Pradesh for the year 2010-11. Figures under the major heads ‘0020-Corporation tax,......

It was further stated that reason for increase in revenue during 2010-11 was on account of growth in auto sector, bringing of construction equipment vehicles into life time tax fold, increase in life tax for four wheelers and drive for collection of quarterly tax. 4.3 Cost of collection The......