Audit Reports
Andhra Pradesh
Report of 2015 - Report of the Comptroller and Auditor General of India on State Finances for the year ended March 2014; Government of Andhra Pradesh
Overview
The Andhra Pradesh State Reorganisation Act, 2014 was enacted in March 2014, bifurcating the composite State of Andhra Pradesh into two states - Telangana and residuary Andhra Pradesh. The appointed day for the bifurcation was the 2nd of June, 2014.
Based on the audited accounts of the Government of Andhra Pradesh for the year ended March 2014, this report provides an analytical review of the finances of the State Government. The report is structured in three Chapters.
Chapter 1 is based on audit of Finance Accounts and makes an assessment of the Government's fiscal position as on 31 March 2014. It provides an insight into trends,among others, in State Government's resources and their application, developmental expenditure, borrowing pattern, sustainability of debt etc., besides a brief account of central transfers to the State Government as well as the implementing agencies through the off-budget route. It also assesses the adequacy of the State's fiscal priorities.
Chapter 2 is based on audit of Appropriation Accounts and reviews the allocative priorities of the State Government and the manner in which the allocated resources were managed by the service delivery departments.
Chapter 3 gives an overview of the State Government's compliance with various reporting requirements andfinancial rules.The report also has an appendage of additional data collated from several sources in support of the findings.