REPORT OF THE  COMPTROLLER AND AUDITOR GENERAL OF INDIA FOR THE YEAR ENDED 31 MARCH 2008 (CIVIL)  GOVERNMENT OF ANDHRA PRADESH
HOME		PREFACE	OVERVIEW
	TABLE OF CONTENTS
ADILABAD	CHAPTER I
ANANTAPUR	FINANCES OF THE STATE GOVERNMENT
CHITTOOR	1.1 Introduction
EAST GODAVARI	1.2 Methodology adopted for the assessment of Fiscal position
GUNTUR	1.3 Trends and Composition of Aggregate Receipts
KADAPA	1.4 Application of Resources
KARIMNAGAR	1.5 Expenditure by Allocative Priorities
KHAMMAM	1.6 Misappropriations, losses, defalcations, etc.
KRISHNA	1.7 Assets and Liabilities
KURNOOL	1.8 Undischarged Liabilities
MAHBOOBNAGAR	1.9 Debt Sustainability
MEDAK	1.10 Management of deficits
NALGONDA	1.11 Fiscal Ratios
NELLORE	1.12 Conclusions
NIZAMABAD
PRAKASAM	CHAPTER II
RANGAREDDY & HYDERABAD	ALLOCATIVE PRIORITIES AND APPROPRIATION
SRIKAKULAM	2.1 Introduction
VISAKHAPATNAM	2.2 Summary of Appropriation Accounts
VIZIANAGARAM	2.3 Fulfillment of Allocative Priorities
WARANGAL
WEST GODAVARI	CHAPTER III
	PERFORMANCE AUDIT
	School Education Department
	3.1 Nutritional Support to Primary Education
	Higher Education Department
	3.2 Functioning of Sri Venkateswara University
	Environment, Forests, Science and Technology; Municipal Administration & Urban Development and Health, Medical & Family Welfare Departments
	3.3 Management of Wastes
	Environment, Forests, Science and Technology Department (Forest Wing)
	3.4 Implementation of the Andhra Pradesh Community Forest Management Project
	CHAPTER IV
	AUDIT OF TRANSACTIONS
	Fraud/misappropriation/embezzlement/losses detected in audit
	Transport, Roads and Buildings Department (Roads and Buildings Wing)
	4.1.1 Irregular advance payments – Loss due to non-recovery
	Excess payment; wasteful/infructuous expenditure
	Agriculture And Co-operation Department
	4.2.1 Unnecessary interest burden
	4.2.2 Payment of input subsidy to ineligible farmers
	Environment ,Forests, Science and Technology Department (Forest Wing)
	4.2.3 Excess payment on digging pits and trenches
	Health, Medical and Family Welfare Department
	4.2.4 Excess payment of water and sewerage charges
	Housing Department
	4.2.5 Avoidable payment of interest at higher rates
	Irrigation and Command Area Development Department (Irrigation Wing)
	4.2.6 Breach of irrigation tank immediately after completion
	4.2.7 Inadequate planning in construction of outfall sluice at sea mouth
	Irrigation and Command Area Development Department (Projects Wing)
	4.2.8 Avoidable expenditure on canal works due to formation of SEZ
	4.2.9 Inadmissible payment of compensation for irrigation wells
	Municipal Administration and Urban Development Department (Public Health Wing)
	4.2.10 Incomplete road over bridge
	Panchayat Raj and Rural Development Department
	4.2.11 Construction of bridge without clear land for approaches
	4.2.12 Non-construction of causeway
	School Education Department
	4.2.13 Excess release of grants to Municipalities
	Transport, Roads and Buildings Department (Roads and Buildings Wing)
	4.2.14 Unfruitful expenditure on road work
	4.2.15 Award of work without obtaining prior clearance from Forest Department
	Tribal Welfare and Irrigation and Command Area Development Departments
	4.2.16 Non-achievement of contemplated ayacut in tribal areas
	Violation of contractual obligations, undue favour to contractors and avoidable expenditure
	General Administration Department
	4.3.1 Undue favour to existing contractor
	Irrigation And Command Area Development Department (Irrigation Wing)
	4.3.2 Avoidable extra expenditure due to improper planning
	4.3.3 Undue favour to contractor due to incorrect computation of value of balance work
	Irrigation And Command Area Development Department (Projects Wing)
	4.3.4 Undue favour to the contractor
	Transport, Roads and Buildings Department (Roads & Buildings Wing)
	4.3.5 Avoidable extra financial commitment on construction of a Court building complex
	4.3.6 Avoidable extra expenditure due to change in specification
	4.3.7 Undue favour to a contractor
	Transport, Roads & Buildings and Irrigation & Command Area Development Departments (Roads & Buildings And Irrigation Wings)
	4.3.8 Extra expenditure due to acceptance of second lowest tender
	Idle investments/idle establishments/blocking of funds/ delays in commissioning of equipment; diversion/ misutilisation of funds
	Health, Medical and Family Welfare Department
	4.4.1 Non-installation of advanced radiotherapy equipment
	Regularity issues and others
	General Administration Department
	4.5.1 Payment of security car allowance to Members of Parliament
	4.5.2 Creation of ex-cadre posts in excess of norms
	4.5.3 Inadmissible payments towards encashment of leave to Members of AIS
	Health, Medical and Family Welfare Department
	4.5.4 Deficiencies in leasing of medical shops
	Planning Department
	4.5.5 Member of Parliament Local Area Development Scheme
	Revenue Department
	4.5.6 Un-authorised retention/utilization of Government receipts
	Tribal Welfare Department
	4.5.7 Injudicious extension of Voluntary Retirement Scheme to unidentified posts
	General
	4.6.1 Follow-up on Audit Reports – Non‑submission of Explanatory (Action taken) Notes
	4.6.2 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
	CHAPTER V
	INTERNAL CONTROL MECHANISM AND INTERNAL AUDIT
	Home (Prisons) Department
	5.1 Internal Controls in Prisons Department
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