<%@ Language=VBScript %> Principal Accountant General (Civil Audit) - Andhra Pradesh - Audit Report for 2003-04

Report of the Comptroller and Auditor General of India for the year ended 31 March 2004  (Civil) - Government of Andhra Pradesh

 

 
CHAPTER I - FINANCES OF THE STATE GOVERNMENT
1.1     Introduction
1.2     Trend of Finances with reference to the previous year
1.3     Summary of Receipts and Disbursements
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
1.12   Conclusions
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 Child Labour (Prohibition and Regulation) Act, 1986
3.2     Primary Healthcare in rural areas
3.3     Indian Systems of Medicine and Homoeopathy
3.4     Functioning of the Forest Department
3.5     Information Technology Audit of eCops – an e-Governance initiative by Government
3.6     Implementation of Computer Education project in secondary schools
3.7     Implementation of Neeru-Meeru
3.8     Srisailam Right Branch Canal Scheme
CHAPTER IV – AUDIT OF TRANSACTIONS

4.1     Infructuous/wasteful expenditure and overpayment

4.1.1  Improper outsourcing of  IT application

4.1.2  Surplus staff in aided colleges

4.1.3  Infructuous expenditure on Health Equipment Repair Units

4.1.4  Infructuous expenditure on crew attached to rollers
4.2     Violation of contractual obligations/undue favour to contractors
4.2.1  Undue favour to a private firm
4.2.2  Excess payment to contractor
4.3     Avoidable/excess/unfruitful expenditure
4.3.1  Patrol boats not used for intended purpose
4.3.2  Extra financial burden towards power consumption charges

4.3.3  Avoidable extra expenditure on AP Guest House canteen, New Delhi
4.3.4  Payment of investment subsidy to ineligible industrial units
4.3.5  Avoidable payment of electricity charges
4.3.6  Unfruitful expenditure on an incomplete irrigation tank
4.3.7  Unproductive investment on bulk milk cooling centres
4.3.8  Unfruitful expenditure on digging of bore wells
4.3.9  Ineffective management of sports activities by the Sports Authority of Andhra Pradesh
4.4     Delays in commissioning of schemes/ equipment
4.4.1  Release of funds to a Society without any conditions
4.5     Regularity issues and other points
4.5.1  Overpayments of pension/family pension and retention of excess stock of stamps
4.5.2  Diversion of sale proceeds of coupons for rice/kerosene oil
4.5.3  Extra financial commitment due to restrictive tender call
4.5.4  Deficient loan management by VUDA/Government
4.5.5  Non-recovery of enhanced lease rentals due to defective agreement
4.5.6  Diversion of sale proceeds of empty containers of food supplies
4.6     General
4.6.1  Follow-up on Audit Reports – Non-submission of Explanatory (Action taken) Notes
4.6.2  Follow-up on Audit Reports – Action taken by the Government
4.6.3  Action not taken on recommendations of the Public Accounts Committee
4.6.4  Lack of response to Audit
4.6.5  Write off of losses and revenue
4.6.6  Audit arrangement for local bodies
CHAPTER V - INTERNAL CONTROL MECHANISM AND INTERNAL AUDIT
5.1   Evaluation of Internal Control Mechanism and Internal Audit System