Audit Reports

Executive Summary Background Government acquires private land for various public puiposes under the provisions of the Land Acquisition Act 1894 (Central Act) as amended in 1984. Standing orders of the erstwhile Board of Revenue (BSO) and the Andhra ...

Chapter 7 - Violation of Environmental Regulations 7.1 Alienation of water bodies against orders of Supreme Court The Supreme Court of India in Civil Appeal No. 4787/ 200119 ordered (25th July 2001) that forests, tanks, ponds, etc., which are...

Chapter 3 - Land Records 3.1 Land use policy Even as land is a finite resource, the State Government has not formulated any land use policy defining its sector-wise priorities in utilization of land for the present and future needs for social and...

REPORT OF THE COMPTROLLER AND AUDITOR GENERAL OF INDIA FOR THE YEAR ENDED 31 MARCH 2011 (;()V1K REPORT OF THE COMPTROLLER AND AUDITOR GENERAL OF INDIA FOR THE YEAR ENDED 31 MARCH 2011 No. 3 (REVENUE RECEIPTS) GOVERNMENT OF ANDHRA PRADESH...

But, as per paras 3. l(i) and 4.8.2 of the APVAT Manual of Commercial Taxes Department, all the VAT dealers should be audited in a period of two years and such audits should not exceed 12.5 per cent in a quarter. The progress of audits conducted during the years 2008-09 to 2010-11 as furnished by........................

During the year 2010-11, the audit universe comprised 2120 auditable units, of which 933 units were planned and audited during the year, which is 44 per cent of the total auditable units. The details are shown in Annexure-I to the Audit Report. Besides the compliance audit mentioned above, two........................

of Amount objected Amount accepted Amount recovered units No. of Amount No. of Amount No. of Amount audited cases cases cases 2005-06 64 68 27.82 2 0.02 i 0.01 2006-07 187 110 13.29 2 0.06 3 0.01 2007-08 276 92 730.95 40 76.77 6 0.03 2008-09 180 53 110.50 22 0.66 2 0.01 2009-10 214 43 11.22 14........................

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...

the year ended 31 March 2010 APSHC had made the following provision, as shown in the following table, under the head 'liabilities' in their annual accounts as interest dues on the loans sanctioned by the Government prior to 2004-05. in crore) Year Interest provided for 2004-05 173.33 2005-06........................

of Amount objected Amount accepted Amount recovered units No. of Amount No. of Amount No. of Amount audited cases cases cases 2004-05 310 294 27.13 71 2.39 23 0.2S 2005-06 323 419 68.85 76 0.67 40 0.11 2006-07 302 329 28.33 68 1.33 44 0.25 2007-08 303 449 20.45 61 0.76 29 0.13 2008-09 294 508........................

During the year 2009-10, the audit universe comprised of 2,120 auditable units, of which 915 units were planned and 916 units were audited during the year which is 43.20 per cent of the total auditable units. Besides the compliance audit mentioned above, a performance review on 'Interest........................

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 substances Act, 1985 etc. The Principal ...

Even for those Units which had submitted details, no cross-verification was carried out by calling for the audited and certified annual accounts. • The BLUT was not annexed with the details of the items to be imported and they show only the lumpsum amount. Particulars of actual........................

Preface Government commercial enterprises, the accounts of which are subject to audit by the Comptroller and Auditor General of India (CAG), fall under the following categories: (i) Government........................

4 of 2010-11 (Commercial) 1.5 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 CAG as per the provisions of Section 619(2) of the Companies Act, 1956. These accounts are also subject to........................

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 the year 2008-09 revealed non/short levy of stamp duty and registration fees...

concession/exemption: audit of the selected dealers by the department was introduced in place of compulsory assessment: the filing of annual audited accounts existed under the APGST Act was dispensed w ith under the APVAT Act. A review of the “Transition from Sales Tax to Value Added........................

6.3.1 Non-realisation of audit fee arrears As per Rule 46( 1) of the APCS Rules, every society audited by the Chief Auditor, shall pay the audit fees for the audit of its accounts for each co-operative year. In case of non-payment, demand should be raised on the financing bank. It is........................

[ OVERVIEW The Report contains 58 paragraphs including two reviews relating to non/short levy of taxes, interest, penalty etc., involving Rs. 628.76 crore. Some of the major findings are mentioned in the following paragraphs: I. GENERAL • The...

The balance 32 per cent of the receipts during 2008-09 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 2008-09. Figures under the major heads ‘0020 - Corporation tax,........................

4.2.8 Acknowledgement The Indian Audit and Accounts Department acknowledges the co-operation of Transport Department in providing the necessary information and data to audit. An entry conference was held in April 2009 with the Transport Commissioner in which the objectives of the IT review and........................

Andhra Pradesh Urban Finance and Infrastructure Development Corporation Limited 3.5 Arrears in Finalisation of Accounts Section 210 of the Companies Act, 1956 read with Sections 166 and 216. casts the duly on the Board of Directors of a Company to place the accounts of the Company along with........................

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

out to assess whether funds allotted were utilised economically, effectively and efficiently for achieving the scheme objectives and proper books of accounts were maintained by the district authorities as prescribed in the scheme guidelines. 10.2.2 Allocation and expenditure 10.2.2.1 Annual........................

On the other hand, Compliance audit refers to examination of the transactions relating to expenditure 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........................

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 ZONES OF ANDHRA PRADESH areas and dependent primarily on agriculture. The State...

As part of our audit, during the year 2010-11, we have audited the implementation of the ‘Coastal Security Scheme’ involving utilisation of interceptor boats supplied to Marine Police Stations. Our audit revealed that interceptor boats supplied to Marine Police Stations were lying idle/not........................

14.37 (XI) Scheme receipts Nil 27.67 19.39 1.30 1.73 Total 29.25 62.99 68.88 55.62 39.28 Grand Total 35.15 63.67 82.57 58.03 40.17 Source: Annual Accounts of the Authority Page | 145 Audit Report (Civil) for the year ended 31 March 2011 Appcndix-9.4 (Reference to paragraph 9.8.3 page 105)........................

While releasing funds, Gol stipulated that, Utilisation Certificates (UCs) along with the audited accounts of the funds sanctioned should be submitted to the Ministry within 12 months of release of funds to ensure further releases. We observed that, except King George Hospital,........................

Chapter 11 - School Education Department 11.1 Department profile The pattern of School Education in Andhra Pradesh is 5+2+3 i.e., 5 years of Primary Education, 2 years of Upper Primary Education and 3 years of Secondary Education. The Directorate...

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

But these DDs were retained by the zonal office of the Company and credited to Company accounts only on 5 September 2007 after a lot of correspondence between the Zonal office and Head office. The case would thus reveal that: Despite an order of the court to maintain status quo, the company........................

1.5 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 CAG as per the provisions of Section 619(2) of the Companies Act, 1956. These accounts are also subject to supplementary audit........................

Preface Government commercial enterprises, the accounts of which are subject to audit by the Comptroller and Auditor General of India (CAG), fall under the following categories: (i) Government........................

Chapter - III Performance audit relating to Statutory Corporation Andhra Pradesh State Road Transport Corporation 3. Performance audit on the functioning of Andhra Pradesh State Road Transport Corporation Executive Summary The Andhra Pradesh State...

DRDA District Rural Development Agency DRDO Defence Research and Development Organisation DSA Director of State Audit DTA Director of Treasuries and Accounts DTO District Treasury Office DWA Director of Works Accounts EC Executive Council ECE Electronics & Communication Engineering EEE Electrical........................

contingent (AC) bills, reconciliation of receipts and expenditure figures, submission of utilisation certificates by Local Bodies and others and Accounts by autonomous bodies, etc. were largely violated by various departments indicating lack of effective controls with the Finance Department.........................

revenue collection throughout the period of operation on 24X7 basis to ensure that all the revenue collected by the operator is brought into books of accounts. The contract does not stipulate such a requirement and the omission can be considered as a major flaw providing an avenue to the operator........................

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,........................

981.17 (-) 17.96 507.43 21.00 (-) 486.43 General Services 2054 Treasury 145.77 124.51 (-) 21.26 153.66 143.14 (-) 10.52 163.32 143.76 (-) 19.56 and Accounts Administration 2059 Public 0.004 (-) 0.084 7.09 0.54 (-) 6.55 1.09 0.53 (-) 0.56 0.088 Works 2070 Other 127.00 27.00 (-)100.00 153.00 53.00........................

Compliance audit refers to examination of the transactions relating to expenditure 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........................

to paragraph 3.5.2 page 131) Statement showing the number of Action Taken Notes (ATNs) yet to be received on the recommendations of the Public Accounts Committee (as of October 2010) Si. No. Department ATN Not Received 1 Agriculture and Co-operation 21 2 Animal Husbandry and Fisheries 3 3........................

Audit observations on the Annual Accounts of the Government would form part of a Report on State Finances which is being presented separately. The Report containing the observations arising out of audit of Statutory Corporations. Boards and Government Companies and the Report containing such........................