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CHAPTER I
FINANCES
OF THE STATE GOVERNMENT
1.1 Introduction
1.3 Summary of Receipts
and Disbursements
1.4 Audit Methodology
1.5 State finances by
key indicators
1.7 Expenditure by
allocative priorities
1.8 Assets and
liabilities
1.9 Management of deficits
1.10 Fiscal ratios
1.11 Implementation of recommendations of
XII Finance Commission
1.12 Conclusion
CHAPTER II
ALLOCATIVE PRIORITIES AND
APPROPRIATION
2.2 Summary of
Appropriation Accounts
2.3 Fulfilment of
Allocative Priorities
CHAPTER III
PERFORMANCE
REVIEWS
Consumer Affairs, Food and Civil Supplies Department
3.1
Food
Security, Subsidy and Management of Foodgrains
Environment, Forest, Science and Technology Department
3.2
Education
Department
3.3 Sarva Shiksha Abhiyan
Information Technology and Communications Department
3.4 Information
Technology Audit of eProcurement
Revenue (Relief and Rehabilitation) Department
3.5 Tsunami
Relief and Reconstruction
Transport, Roads
and Building (Roads wing)/ Panchayati Raj and
Rural Development Departments
3.6 Rural
Road Upgrading and Maintenance Project
CHAPTER IV
AUDIT OF TRANSACTIONS
4.1
Fraud/misappropriation/embezzlement/losses
detected in audit
Education Department (Dr. B.R. Ambedkar Open University)
4.1.1 Fraud in accounting of
tuition fees and examination fees from students
Municipal Administration and Urban Development
Department
(Hyderabad Metropolitan Water Supply and Sewerage Board
4.1.2
Loss
due to short recovery of Excise Duty on MS pipes
4.1.3
Loss
due to short levy of water charges
4.1.4
Loss
on account of excess payment to firms in procurement of cricket kits
4.2
Excess payment; wasteful/infructuous expenditure
Animal Husbandry and
Fisheries Department
4.2.2
Unfruitful
expenditure on Computerisation project
Education Department
4.2.3
Excess
release of grants to municipalities
Environment,
Forest, Science and
Technology Department (Forests Wing)
4.2.3 Infructuous
expenditure on plantation
Irrigation
and Command Area Development Department
(Project Wing)
4.2.4 Excess
payment on land acquisition
4.2.5
Infructuous
expenditure on purchase of boats and launches
Irrigation
and Command Area Development Department
(Irrigation Wing)
4.2.6
Infructuous
expenditure on formation of a tank
4.2.7
Infructuous
expenditure on a Spillway work
Municipal
Administration and Urban Development Department
4.2.8
Unfruitful
expenditure on construction of Truck Terminal
Revenue Department
4.2.9 Rehabilitation of fishermen
4.3 Violation
of contractual obligations, undue favour to contractors,
avoidable expenditure
Irrigation
and Command Area Development Department
(Irrigation Wing)
4.3.1 Undue favour to Contractors
Revenue/Social Welfare Department
4.3.2 Avoidable liability of
interest on acquisition of land
4.4 Idle investments/idle
establishment/blocking of funds, delays in commissioning of equipment;
diversion/misutilisation of funds
Animal
Husbandry and Fisheries Department
4.4.1
Modernisation of Bacterial Vaccine Production
laboratories did not take off
Health, Medical and Family Welfare Department
4.4.2 Cardiac
Catheterisation lab equipment lying idle
4.4.3 Tardy
implementation of District Mental Health Programme
Irrigation
and Command Area Development Department (Projects Wing)
4.4.4 Equipment lying idle
4.5 Regularity
issues and others
Education
(Higher Education) Department
4.5.1 Mess charges in arrears
4.5.2 Non-utilisation
of Working Women's Hostels for intended purpose
Home
(Fire Services) Department
Irrigation
and Command Area Development Department (Irrigation Wing)
4.5.4 Avoidable
extra commitment due to delay in tender process
4.5.5 Avoidable extra
commitment
Transport,
Roads and Buildings (Roads Wing) Department
4.5.6 Avoidable
extra commitment in awarding a work
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 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, revenue, etc.
4.6.6
Audit
arrangement for local bodies
CHAPTER V
INTERNAL
CONTROL MECHANISM AND INTERNAL AUDIT
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