Report of the Comptroller and Auditor General of India 

for the year ended 31 March 2003 (Civil) - Government of Andhra Pradesh

CHAPTER I

FINANCES OF THE STATE GOVERNMENT

1.1

Introduction

1.2

Trend of Finances with reference to Previous year

1.3

Summary of Receipts and Disbursements for the year

1.4

Audit Methodology

1.5

State finances by key indicators

1.6

Application of resources

1.7

Expenditure by Allocative priorities

1.8

Assets and liabilities

1.9

Management of deficits

1.10

Fiscal reforms programme

1.11

Fiscal ratios

CHAPTER II

ALLOCATIVE PRIORITIES AND APPROPRIATION

2.1

Introduction

2.2

Summary of Appropriation Accounts

2.3

Fulfilment of Allocative Priorities

CHAPTER III

PERFORMANCE REVIEWS

3.1

Implementation of Drugs and Cosmetics Act, 1940

Health, Medical and Family Welfare Department

3.2

Prevention and control of fire

Home Department

3.3

National AIDS Control Programme

Health, Medical and Family Welfare Department

3.4

Functioning of Agriculture Department

Agriculture and Cooperation Department

3.5

Alimineti Madhava Reddy Project (former Srisailam Left Bank Canal Scheme)

Irrigation and Command Area Development Department (Projects Wing)

3.6

Information Technology Audit of computerisation in Forest Department

Environment, Forests, Science and Technology Department (Forest Wing)

CHAPTER IV

AUDIT OF TRANSACTIONS

4.1

Infructuous/wasteful expenditure and overpayment

Animal Husbandry and Fisheries Department

4.1.1

Import of viral infected animals

4.1.2

Shrimp culture project for the rural poor failed

Backward Classes Welfare/Information Technology and Communication/Social Welfare Departments

4.1.3

Procurement of unsuitable Biometric machines

Panchayati Raj and Rural Development Department

4.1.4

Unwarranted purchase of stationery items

4.2

Avoidable/excess/unfruitful expenditure

Agriculture and Cooperation Department

4.2.1

Avoidable payment of interest

Backward Classes Welfare/Revenue Departments

4.2.2

Non-completion of school building for BC girls

Education Department

4.2.3

Introduction of BCA course without demand

Environment, Forests, Science and Technology Department (Forest Wing)

4.2.4

Unnecessary forest operations

Health, Medical and Family Welfare Department

4.2.5

Non-commissioning of hospital buildings

Irrigation and Command Area Development Department
(Irrigation Wing)

4.2.6

Non-utilisation of gantry crane and stop log elements

Irrigation and Command Area Development Department
(Projects Wing) Nagarjunasagar Project

4.2.7

Rates of current consumption charges not fixed

Srisailam Right Branch Canal Scheme

4.2.8

Acquisition of land at the instance of contractor

4.2.9

Incorrect rate adopted for additional quantities of work

Telugu Ganga Project

4.2.10

Defective works in formation of earth dam

Municipal Administration and Urban Development Department

4.2.11

Shopping complex not completed even after seven years

Public Health Wing

4.2.12

Entrustment of project to a consultant, contrary to rules

4.2.13

Fixation of rates for additional quantities of work contrary to agreement conditions

Panchayati Raj and Rural Development/ Social Welfare Departments

4.2.14

Non-commissioning of Lift Irrigation schemes/infiltration wells

Social Welfare Department

4.2.15

Non-energisation of wells

Social Welfare and Revenue Departments

4.2.16

House sites to weaker sections not distributed

Transport, Roads and Buildings Department
(Roads and Buildings Wing)

4.2.17

Price adjustment clause incorporated contrary to orders

4.2.18

Non-completion of ITI building

4.3

Idle investment/idle establishment/ blockage of funds

Education Department

4.3.1

Central assistance for purchase of TLM not utilised

Social Welfare Department

4.3.2

Training centres for SC, ST and BC students not constructed

4.4

Delays in commissioning of schemes/ equipment

Education Department

4.4.1

Scheme of strengthening and upgrading Public Libraries did not take off

4.5

Regulatory issues and other points

Agriculture and Cooperation Department

4.5.1

Diversion of Central Market Fund

Finance Department

4.5.2

Functioning of Treasuries

Industries and Commerce Department

4.5.3

Investment subsidy not recovered

Labour, Employment, Training and Factories Department

4.5.4

ITI buildings not completed in six years

4.6

Stores and Stock

Health, Medical and Family Welfare Department

4.6.1

Procurement of drugs in Health Department

4.7

General

4.7.1

Follow-up on Audit Reports

4.7.2

Action not taken on recommendations of the Public Accounts Committee

4.7.3

Lack of response to Audit

4.7.4

Write off of losses, revenue, etc.

4.7.5

Audit arrangement for local bodies

CHAPTER V

INTERNAL CONTROL MECHANISM AND INTERNAL AUDIT

Social Welfare (Tribal Welfare)/
Labour, Employment, Training and Factories/
Revenue (Commercial Taxes) Departments

5.1

Evaluation of internal audit system in Government departments

Preface/Table of contents/Glossary/Overview