Audit Reports

and pay slips; generation of material supply and payment orders Material Management Enrolling of material suppliers and skilled wage seekers Fund and Accounts Payments for wages and material supplies Administration System/application administration Reporting and Analysis A variety of reports are........................

Report of the Comptroller and Auditor General of India on Implementation of Mahatma Gandhi National Rural Employment Guarantee Act Government of Andhra Pradesh Report No. 5 of 2013 Report of the Comptroller and Auditor General of India on...

4 Planning 4.1 Prescribed Procedures • According to the Act, every GP shall, after considering the recommendations of the Gram Sabha and Ward Sabhas, prepare a development plan, and maintain a shelf of possible works to be taken up under the...

2 Audit Framework 2.1 Background The implementation of MGNREGA in Andhra Pradesh was reviewed and reported through paragraph 2.1 of the CAG’s Audit Report (Local Bodies) for the year ended 31 March 2007. The main findings of that Performance...

7 Employment and Wages 7.1 Prescribed Requirements/Procedures The Act and MoRD’s Operational Guidelines stipulate the following: • Applications for work (for at least 14 days of continuous work) may be submitted by adult members of registered...

10 Convergence with Other Programmes 10.1 Prescribed Procedures MoRD has issued detailed guidelines for convergence between MGNREGA and various other programmes; e.g. • Integrated Watershed Management Programme (IWMP) - This was identified as an...

centralised Electronic Fund Management System (eFMS) from February 2010 with funds being managed centrally through nodal banks, without separate bank accounts for functionaries at District/Mandal/GP levels; Creation of a separate Society for Social Audit and Transparency (SSAAT) for........................

6 Registration of Households and Issue of Job Cards 6.1 Prescribed Procedures The detailed procedure prescribed by the State Government for registration of households and issue of job cards, which is in consonance with the MGNREGA Operational...

The audited sample of 1096 cases involved 43,920 acres of land, covering 78 per cent of the total land allotment during 2006-12. The main findings and recommendations arising out of the thematic audit are summarized below. Sale/Lease of land in advance possession of APIIC pending alienation........................

1.2.2 The accounts of the State Government companies (as defined in Section 617 of the Companies Act, 1956) are audited by Statutory Auditors, who are appointed by GAG as per the provisions of Section 619(2) of the Companies Act, 1956. These accounts are also subject to supplementary audit........................

The Branch Manager is to prepare the sale note, get it internally audited, and send the proposal to Headquarters for release of sale advertisement within 10 days of seizure. In addition, APSFC can also apply to the concerned District Judge for an order of sale of property, for enforcing the........................

Audit of Government Companies is governed by Section 619 of the Companies Act, 1956. The accounts of the State Government Companies are audited by Statutory Auditors, who are appointed by CAG as per the provisions of Section 619(2) of the Companies Act, 1956. These accounts are also subject to........................

2-4 Budgetary outgo, grants/ subsidies, guarantees, loans and 1.4 4-6 outstanding dues from Government of Andhra Pradesh Reconciliation with Finance Accounts 1.5 6-7 Arrears in finalization of Annual Accounts 1.6 7-8 Performance of PSUs 1.7 8-10 Internal Audit and Internal Control System 1.8 10........................

Preface Government Public Sector Undertakings, the accounts of which are subject to audit by the Comptroller and Auditor General of India (CAG), fall under the following categories; (i) Government........................

Glossary ACR Asset Coverage Ratio AMG Annual Minimum Guarantee AML Anti Money Laundering AP Discoms Power Distribution Companies of Andhra Pradesh Ltd. APERC Andhra Pradesh Electricity Regulatory Commission APIIC Andhra Pradesh Industrial...

Glossary Pages 193 -198 A&E Accounts and Entitlements AAP Annual Action Plan AAY Anthyodaya Anna Yojana AB Andhra Bank ABC WO Assistant Backward Classes Welfare Officer ADFO........................

of beneficiaries under different subsidy programmes and welfare programmes, list of plan and non-plan grants received from the Government, and annual accounts (specified in the April 2008 amendment) were not available on the ULB websites. ULB-wise details of non-provision of the stipulated........................

Chapter-5 Performance Audit of Implementation of Rural Water Supply Schemes Panchayat Raj and Rural Development (Rural Water Supply and Sanitation) Department Pages 117 -148 Chapter 5 - Implementation of Rural Water Supply Schemes 5.1 Introduction...

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........................

Report of the Comptroller and Auditor General of India on General & Social Sector for the year ended March 2012 Government of Andhra Pradesh Report No. 4 of 2013 www.cag.gov.in Table of Contents Reference to Paragraph Page Preface v Chapter 1 -...

Compliance audit refers to examination of the transactions of the audited entities to ascertain whether the provisions of the Constitution of India, applicable laws, rules, regulations and various orders and instructions issued by the competent authorities are being complied with. On die........................

This is further reinforced by the fact of inability of the nodal banks in crediting the scholarship amounts to the student's accounts in some cases due to absence of the requisite details, as discussed in paragraph 3.4.2.4 and not carrying out due diligence while verifying die applications........................

Financial statements of balance sheet, income V V and expenditure and cash flow 8. Statutorily audited financial statements of the financial year 9. Service levels being provided for each of the V V V V V services 10. Particulars of all plans, proposed expenditure V V V and actual expenditure on........................

of Amount objected Amount accepted Amount recovered units No. of Amount No. of Amount No. of Amount audited cases cases cases 2006-07 302 329 28.33 68 1.33 44 0.25 2007-08 303 449 20.45 61 0.76 36 0.15 2008-09 294 508 47.98 126 6.89 49 0.83 2009-10 276 590 275.20 63 6.45 48 0.41 2010-11 270........................

which reflects extremely deficient financial management._ The Commissioner for Disaster Management, GoAP, during the exit conference stated that audited UCs for 7 3829.32 crore were to be received, as of November 2012, from different Heads of Departments for the CRF/SDRF amounts released........................

(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........................

CHAPTER I GENERAL CHAPTER I GENERAL ........... ,

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........................

schemes was partly on account of non-release/late release of funds by the Government/PCCF, as well as delay in authorization by the Director of Works Accounts/PAO under the PAO system of works and forests payments. 3.1 Introduction 3.1.1 ForestArea Andhra Pradesh has a total recorded forest area........................

Annexures AuditReport(EconomicSector)fortheyearendedMarch2012 Page|89 Annexures Annexure – 1.1 (Reference to paragraph 1.2 page 2) List of audited entities falling within the Economic Sector A. Departments xAgriculture and Co-operation xAnimal Husbandry and Fisheries xEnergy........................

(-) 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........................

Subject Page(s) 1.1 List of audited entities falling within the Economic Sector 89 - 91 3.1 Organisational structure of Forest Department 92 3.2 Test-checked Audit Sample 93 3.3 Failure of Plantations 94-96 3.4 Profile of Functioning of Vana Samrakshana Samithis 97 3.5 Delay in Funds Flow 98 4.1........................

The 56 bodies/ authorities, audit of which was due, were audited during 2009-10. The 1480 annual accounts due up to 2009-10 were not submitted to the Principal Accountant General (Civil Audit) by 342 bodies/ authorities as of 30 June 2010. The details of these accounts are given in........................

of Salary and Wages 9.37 8.88 10.42 i. of Pension 12.03 11.10 10.94 Source: Financial data is based on figures in Finance Accounts. BPL (Planning Commission & NSSO data, 61st Round- http: //planning commission.nic.in/data/database/Data0910/tab%2021.pdf), Gini Coefficent ( Unofficial estimates of........................

The Report Based on the audited accounts of the Government of Andhra Pradesh for the year ending March, 2010, 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 the audit of Finance Accounts........................

The details of cases of more than 100 crore and above surrendered were audited/verified by Audit are given in Appendix 2.5. The following are the audit observations. As per Para 16.12 of the Budget Manual, lumpsum provision should not as a rule be made in the Budget estimates. However,........................

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........................

The delay in this regard ranged from one to 18 years, as summarized in Appendix 3.1. 3.3 Submission of accounts/Audit Reports of Autonomous bodies Several autonomous bodies have been set up by the State Government in the fields of Medical Education, Tribal Welfare and Urban Development........................

There was, however, no evidence of compliance with this requirement from the departments audited during the year. Audit of several schemes/transactions of Government departments revealed that financial inputs were not correlated with the corresponding physical outputs or outcome either........................

India, Ministry of Home Affairs) Economic Review 2010-11, ***Infant Mortality rate (SRS Bulletin January 2011), Financial data is based on Finance Accounts of the States Government. Gini-coefficient is a measure of inequality of income among the population. Value rate is from zero to one,........................

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 Accounts and........................

There was, however, no evidence of compliance with this requirement from the departments audited during the year. Audit of several schemes/transactions of Government departments revealed that financial inputs were not correlated with the corresponding physical outputs or outcome either........................

bills should be adjusted by submitting Detailed Contingent (DC) bills for the expenditure incurred, to the Principal Accountant General (A&E)/Pay and Accounts Officer, with supporting vouchers, within one month of drawal of such amounts. However, despite flagging this issue by the Principal........................

Chapter-3 Planning Planning at the macro level as well as micro level is essential for successful implementation of the programme entailing investment of over ?1.86 lakh crore. Audit review to assess whether planning for the programme was...

Chapter-5 Project Execution Jalayagnam was taken up to fast track the irrigation projects languishing for a long time and to complete them in a timebound manner, so as to bring succour to the parched and drought prone areas, especially in Telangana ...

All these reports/paragraphs are currently under discussion by the Public Accounts Committee of the State Legislature. The key issues flagged in these reports/paragraphs relate to delays in completion of projects, non-synchronization of activities involved in execution of projects like........................

LICENSING & SALE Licensing & Sale 3.1.1 Policy issues The Commissioner, with due regard to requirement, public order, health, safety and other factors as he thinks fit, fixes the number of retail sales outlets, popularly known as A-4 shops, to be...