Audit Reports

Andhra Pradesh

Report No. 1 of the year 2022 - State Finances Audit Report for the year ended 31 March 2021, Government of Andhra Pradesh.

Date on which Report Tabled:
Wed 21 Sep, 2022
Date of sending the report to Government
Thu 14 Jul, 2022
Government Type
Sector Finance


This Report has been prepared for submission to the Governor of Andhra Pradesh under Article 151 of the Constitution of India for being laid before the Legislature of the State.

Chapter 1 of this Report contains the basis, approach and structure of the Report, structure of Government Accounts, Budgetary processes, compliance with Andhra Pradesh State Fiscal Responsibility and Budget Management (APFRBM) Act targets, trends in key fiscal parameters like Revenue Surplus/ Deficit, Fiscal Surplus/ Deficit, etc., and Fiscal correction path.

Chapters 2 and 3 of the Report contain audit findings on matters arising from an examination of Finance Accounts and Appropriation Accounts respectively, of the State Government for the year ended 31 March 2021. Information has been obtained from Government of Andhra Pradesh, wherever necessary.

Chapter 4 on ‘Quality of Accounts and Financial Reporting Practices’ provides an overview and status of the State Government’s compliance with various financial rules, procedures and directives during the current year.

Chapter 5 is on accounting entries processed centrally at the Andhra Pradesh Centre for Financial Systems and Services through the back end of Comprehensive Financial Management System (CFMS) using “Special Bills”, which is not an authorised type of a bill in the Andhra Pradesh Treasury Code.

Chapter 6 discusses the financial performance of Andhra Pradesh State Public Sector Undertakings (PSUs) and results of oversight role of the Comptroller and Auditor General of India (CAG) through monitoring the performance of Statutory Auditors and supplementary audit of accounts of the PSUs. Audit Reports in relation to the accounts of a Government Company or Corporation are submitted to the Government by the CAG for laying before the Legislature of Andhra Pradesh under provisions of Section 19A of the Comptroller and Auditor General’s (Duties, Powers and Conditions of Service) Act, 1971 (as amended).

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