Audit Reports

the cumulative incentive seven’' circles that 42 availed shall be repaid to the Government units. which were account. sanctioned incentives between 1994-95 and 2001-02 closed their business/stopped production before the stipulated period. The cumulative incentive of 22 crore av ailed......

The balance 34 per cent of the receipts during 2009-10 was from the Government of India. 1 For details please see Statement No. 11 - Detailed accounts of revenue by minor heads in the Finance Accounts of Andhra Pradesh for the year 2009-10. Figures under the major heads ‘0020-Corporation tax,......

floated tenders based on the division-wise survey quantities, those were cancelled and retendered four times between June 2008 and Jan 2009 on account of high/ abrupt rates quoted. APEPDCL belatedly (March 2009) entrusted the detailed survey of 11 KV feeders in respect of three out of the......

The working State PSUs registered a turnover of 61.476.93 crore for 2010-11 as per their latest finalised accounts as of September 2011. 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......

1956. The accounts earned profit of 922.95 crore and of Government Companies are 9 PSUs incurred loss of 684.39 audited by Statutory Auditors crore. The major contributors to profit appointed by the CAG. These were The Singareni Collieries accounts are also subject to Company Timited......

In respect of ARSKs, though the Company had issued instructions to its District Managers (DMs) to ensure remittance of sale proceeds into Company’s accounts on the immediate next day of collection by ARSKs. these were not complied with by DMs. The matter regarding timely remittance of sale......

Glossary AB CABLE Aerial Bunched Cable ACD Additional Consumption Deposit ACoS Average Cost of Supply AH Account Head AMD Acid Mine Drainage APDRP Accelerated Power Development Reforms Programme APPCB Andhra Pradesh Pollution Control Board APPCC Andhra......

Category No. of Amount No. cases 1 CO-OPERATION DEPARTMENT Non-realisation of receipts on account of audit fee, 43 210.90 interest etc. II ENVIRONMENT, FORESTS, SCIENCE AND TECHNOLOGY DEPARTMENT 1. Disposal of forest produce 19 S4.77 Ill REVENUE AND TRANSPORT, ROADS AND BUILDINGS DEPARTMENTS......

54.51 crore was due on account of lease rentals. (Paragraph 6.6) In 15 offices of the DFOs, forest dues of Rs. 28.62 crore were outstanding in 238 certified cases. (Paragraph 6.6.1) TRANSPORT, ROADS AND BUILDINGS DEPARTMENT Profession tax of Rs. 30.97 crore was not levied and collected......

1988. w ater tax is lev iable on all types of land receiving water from the Gov ernment sources. Further, as per integrated village accounts, only the Gov eminent is competent to remit water tax and the Collectors are required to obtain orders from the Gov ernment whenever such cases of......

The quarterly taxes, fees on account of permits, fitness etc., are monitored/retrieved and the ledgers/DCB statements are updated. 4.2.6 Audit objectives The review of the CFST was conducted to ascertain whether built-in input, process and output controls w ere adequate; business rules......

As per Section 17(l)(c) of the Registration Act, non-testamentary instruments which acknowledge the receipt or the payment of any consideration on account of the creation, declaration, assignment, limitation or extinction of any such right, title or interest shall be registered. Test check of......

5. Except in respect of Companies and Corporations which finalized their accounts for 2009-10, figures are provisional and as given by the Companies and Corporations. 165 Report No.4 of2009-10 (Commercial) Annexure -2 Summarised financial results of Government Companies and Statutory......

1956. The accounts During the year 2009-10, 25 PSUs of Government Companies are earned profit of? 855.26 crore and 12 audited by Statutory Auditors PSUs incurred loss of 870.76 crore. appointed by the CAG. These The major contributors to profit were accounts are also subject to Andhra......

The working State PSUs registered a turnover of 52,822.45 crore for 2009-10 as per their latest finalised accounts as of September 2010. 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......

Thus, failure to enforce offer conditions and forfeit the amounts paid on account of default in payment on due dates resulted in a loss of 25 crore to the Company and an undue benefit to the allottee. The Management replied (June 2010) that though 10 per cent of EMD was to be forfeited in case......

Replies of the CPOs have been taken into account while arriving at audit conclusions. Audit scrutiny revealed that the issues flagged in CAG’s Audit Reports during the last five years with regard to implementation of MPLADS have not been addressed and the lacunae persisted in......

As per the Annual Accounts of the Authority for 2009-10, unspent balances at the end of 31 March 2010 meant for development activities was 7 152.64 crore. About 60 to 72 per cent of available funds were not spent during the years 2006-11. Consequently, specific projects relating to......

Glossary AAY Anthyodaya Anna Yojana A&E Accounts and Entitlements AC Bill Abstract Contingent Bill ACA Andhra Cricket Association ACDP Assembly Constituency Development Programme AD......

Engineer/Principal Chief Conservator of Forest/Chief Conservator of Forest and subordinate officers under them which are audited by the Office of the Accountant General (Civil Audit), Andhra Pradesh. Audit Report (Civil) for the year ended 31 March 2011 1.3 Office of the Accountant General (Civil......

However, this portion of work is not yet completed due to non-payment of bills to the contractor on account of paucity of funds. As of August 2011, pending bills amounting to f 9.71 crore were yet to be paid to the contractor and a further amount of f 3.50 crore was required to complete the......

5. Except in respect of Companies and Corporations which finalized their accounts for 2008-09, figures are provisional and as given by the Companies and Corporations 161 Audit Report (Commercial) for the year ended 31 March 2009 Annexure -2 Summarised financial results of Government companies......

audit on the functioning of Andhra Pradesh State Road Transport Corporation Executive Summary The Andhra Pradesh State Road Transport than planned on account of non-Corporation (Corporation) provides public availability of adequatefunds to replace/add transport in the State through its 202......

The Company should also take into account any abnormal delay in starting the industry in the land allotted earlier and also the changed business priorities of the allottee before any decision is taken to allot alternate land. 4.3 Loss of interest due to non-deposit of demand drafts Company......

The working State PSUs registered a turnover of Rs 44,180 crore for 2008-09 as per their latest finalised accounts as of September 2009. 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......

1956. The the functioning of PSUs. A review of three years’ accounts of Government companies are audited by Audit Reports of CAG shows that the State PSUs’ Statutory Auditors appointed by CAG. These losses of Rs 1,238.09 crore were controllable with accounts are also subject to......

that weaknesses and system lapses existed in the Department, in the areas of preparation of budget, release of funds, compliance with Public Finance Accountability norms and asset and contract management Functioning of all the Directorates of the Finance Department including their district......

In order to cover the remaining families, transfer of cards from one place to another, modifications in the existing cards, conversion of cards on account of increase in income ceiling limits 1, 100 permanent DPL centres were established (duly phasing out the 1,800 centres) in the State, one......

The audit has been conducted in accordance with the Auditing Standards prescribed for the Indian Audit and Accounts Department. Audit samples have been drawn based on statistical sampling methods as well as on judgemental basis. Audit conclusions have been drawn and recommendations made,......

for availing LTC (c) Declaration of home town/place of visit (d) Evidence of availing any kind of leave and corresponding debit in the leave account (e) Amount of LTC claimed and date of payment The DEO while admitting the above lapses confirmed (May 2010) that the claims were preferred......

Particulars Base 2004-05 2005-06 2006-07 2007-08 2008-09 2009-10 No. Year (2004-05 1 2 3 4 5 6 7 8 9 A STATE REVENUE ACCOUNT 1. Own Tax Revenue 17311.09 16254.50 19783.35 23440.26 26737.53 30507.24 34817.72 ax % of GSDP 8.17 8.79 9.35 9.56 9.75 9.94 2. Own Non-Tax Revenue 4279.70 3755.57......

\ Chapter 2 Financial Management and Budgetary Control 2.1 Introduction 2.1.1 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......

estimates of Planning Commission and NSSO data, 61 Round 2004-05 MRP), ***** Compound annual growth rate Financial data is based on Finance Accounts of the states Government. + Excluding Goa, Delhi and Pondicherry. Gini-coefficient is a measure of inequality of income among the......

The accounts of the Government are kept in three parts: (i) Consolidated Fund, (ii) Contingency Fund and (iii) Public Accounts. The accounts of Government of the National Capital Territory (NCT) of Delhi are kept in two parts - Consolidated Fund and Contingency Fund. There is no public account......

Chapter-2 Financial Management and Budgetary Control Chapter-2 Financial Management and Budgetary Control 2.1 Introduction 2.1.1 Appropriation Accounts are accounts of the expenditure, voted and charged, compared with the amounts of the voted grants and appropriations charged as specified......

14 Conclusions 1.12 16 Recommendations 1.13 17 Chapter - 2 FINANCIAL MANAGEMENT AND BUDGETARY CONTROL Introduction 2.1 19 Summary of Appropriation Accounts 2.2 19 Financial accountability and budget management 2.3 20 Recoveries adjusted in account in reduction of expenditure 2.4 24 Unnecessary......