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Performance
Andhra Pradesh

Report No. 1 of 2013 - Performance Audit on Revenue sector of Government of Andhra Pradesh

Date on which Report Tabled:
Fri 21 Jun, 2013
Date of sending the report to Government
Government Type
State
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Sector Taxes and Duties

Overview

The Report contains 33 paragraphs involving Rs.195.31 crore relating to non/short levy of taxes, interest, penalty etc., and two Performance Audits on
(i) 'VAT Audits and Refunds', involving Rs.49.39 crore, and (ii) 'Disaster preparedness', thus having total financial impact of Rs.244.70 crore. Some of the significant audit findings are mentioned below:

The total revenue receipts of the State Government for the year 2011-12 amounted to Rs.93,553.69 crore against Rs.80,996.30 crore for the previous year. 69 per cent of this was raised by the State through tax revenue (Rs.53,283.41 crore) and non-tax revenue (Rs.11,694.34 crore). The balance 31 per cent was received from the Government of India as State's share of divisible Union taxes (Rs.17,751.15 crore) and Grants-in-aid (Rs.10,824.79 crore).
Test check of the records of 1,024 units of VAT/sales tax, land revenue, taxes on vehicles, stamp duty and registration fee and other departmental offices conducted during the year 2011-12 revealed preliminary audit findings involving underassessment/short levy/loss of revenue etc., amounting to Rs.506.19 crore in 2,658 cases.

A Performance Audit on 'VAT Audits and Refunds' was conducted covering the VAT audits completed by the Department and refunds granted during the period from 2006-07 to 2010-11, which indicated the following deficiencies:
There were substantial arrears in completion of the planned audits for the period from 2006-07 to 2010-11, ranging from 13 to 51 per cent. There was no monitoring mechanism whereby status of audits authorised and completed could be verified.
The VAT Audit files were not being transmitted to the jurisdictional offices soon after completion of audits.
There had been poor utilisation of the audit module in the VATIS software package in the VAT audit process.

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