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Certificate of the Comptroller and Auditor General of India
This compilation containing the Appropriation Accounts of the Government of
Andhra Pradesh for the year ending 31 March 2013 presents the accounts of the sums
expended in the year compared with the sums specified in the schedules appended to the
Appropriation Acts passed under Articles 204 and 205 of the Constitution of India. The
Finance Accounts of the Government for the year showing the financial position along
with the accounts of the receipts and disbursements of the Government for the year are
presented in a separate compilation.
The Appropriation Accounts have been prepared under my supervision in
accordance with the requirements of the Comptroller and Auditor General’s(Duties,
Powers and Conditions of Service) Act, 1971, from the compiled accounts and initial
and subsidiary accounts rendered by the treasuries, offices, and departments responsible
for the keeping of such accounts functioning under the control of the Government of
Andhra Pradesh and the statements received from the Reserve Bank of India.
The treasuries, offices, and/or departments functioning under the control of the
Government of Andhra Pradesh are primarily responsible for preparation and correctness
of the initial and subsidiary accounts as well as ensuring the regularity of transactions in
accordance with the applicable laws, standards, rules and regulations relating to such
accounts and transactions. I am responsible for preparation and submission of Annual
Accounts to the State Legislature. My responsibility for the preparation of accounts of
the Government of Andhra Pradesh is discharged through the office of the Principal
Accountant General (A&E), Andhra Pradesh. The audit of these accounts is
independently conducted through the office of the Principal Accountant General
(G&SSA), Andhra Pradesh in accordance with the requirements of Articles 149 and 151
of the Constitution of India and the Comptroller and Auditor General’s (Duties, Powers
and Conditions of Service) Act, 1971, for expressing an opinion on these accounts based
on the results of such audit. These offices are independent organizations with distinct
cadres, separate reporting lines and management structure.
The audit was conducted in accordance with the Auditing Standards generally
accepted in India. These Standards require that we plan and perform the audit to obtain
reasonable assurance that the accounts are free from material mis-statement. An audit
includes examination, on a test basis, of evidence relevant to the amounts and disclosures
in the financial statements.
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