Audit Reports
Andhra Pradesh
Report No. 6 of 2014 - Performance and Compliance Audit on Local Bodies of Government of Andhra Pradesh
Overview
This Report of the Comptroller and Auditor General of India (CAG) relates to matters arising from performance audit of selected programmes of Panchayat Raj and Rural Development (PR & RD) and Municipal Administration and Urban Development(MA & UD) departments implemented with involvement of local bodies, and compliance audit of local bodies.This Report also contains overview of finances and accounts of local bodies and observations on financial reporting.
Government of India (GoI) enacted the 73rd and 74th Amendments to the Constitution to empower local self governing institutions like the Panchayat Raj Institutions (PRIs) and Urban Local Bodies (ULBs). GoI further entrusted implementation of key socioeconomic developmental programmes to PRIs and ULBs.States, in turn were required to entrust these local bodies with such powers, functions and responsibilities to enable them to function as institutions of self-governance and implement schemes for economic development and social justice including those enumerated in the Eleventh and Twelfth Schedules to the Constitution.Accordingly, State Government enacted Andhra Pradesh Panchayat Raj (APPR) Act in 1994 repealing all the existing Acts, to establish a three-tier system at Village, Mandaland District levels.
Further, Andhra Pradesh Municipal Corporations Act, 1994 was enacted to set up Municipal Corporations in the State and provisions of Hyderabad Municipal Corporation (HMC) Act, 1955 including the provisions relating to levy and collection of taxes or fees were extended to all other Municipal Corporations in the State. Municipalities are, however, governed by the Andhra Pradesh Municipalities Act, 1965.As of 31 March 2013, there were 22,711 PRIs in Andhra Pradesh comprising 22 Zilla Praja Parishads (ZPPs), 1,097 Mandal Praja Parishads (MPPs) and 21,592 Gram Panchayats (GPs) and 182 ULBs comprising 19 Municipal Corporations, 117 Municipalities and 46 Nagar Panchayats.
Download Audit Report
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Preface (0.04 MB) Download
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Overview (0.12 MB) Download
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Chapter 1 - Overview of Finances of Local Bodies and their Accounting Arrangements (0.15 MB) Download
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Chapter 2 - Pradhan Mantri Gram Sadak Yojana (0.26 MB) Download
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Chapter 3 - Total Sanitation Campaign/Nirmal Bharat Abhiyan (1.77 MB) Download
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Chapter 4 - Misappropriation of receipts in Sangareddy Municipality (0.07 MB) Download
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Appendices (0.23 MB) Download
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Glossary (0.07 MB) Download
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Index (0.07 MB) Download