Audit Reports
Andhra Pradesh
Report No. 3 of 2021 - State Finances Audit Report for the year ended 31 March 2020
Overview
The State Finances Audit Report of the Government of Andhra Pradesh intends to assess the financial performance of the State during 2019-20 and to provide the State Legislature with inputs based on audit analysis of financial data. The Report attempts to analyse the financial performance against the targets envisaged by the Andhra Pradesh Fiscal Responsibility and Budget Management (Amendment) Act, 2020, the 14thFinance Commission Report and Budget Estimates of 2019-20. The Report contains four Chapters.
Chapter 1 describes the basis and approach to the Report and the underlying data, provides an overview of structure of government accounts, budgetary processes, macro-fiscal analysis of key indices and State’s fiscal position including the deficits/ surplus.
Chapter 2 provides a broad perspective of the finances of the State, analyses the critical changes in major fiscal aggregates relative to the previous year, overall trends during the period from 2015-16 to 2019-20, debt profile of the State and key Public Account transactions, based on the Finance Accounts of the State.
Chapter 3 is based on the Appropriation Accounts of the State and reviews the appropriations, allocative priorities of the State Government and reports on deviations from Constitutional provisions relating to budgetary management.
Chapter 4 comments on the quality of accounts rendered by various authorities of the State Government and issues of non-compliance with prescribed financial rules and regulations by various departmental officials of the State Government.
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- Index
- Preface
- Chapter – 1 Overview
- Chapter – 2 Finances of the State
- Chapter – 3 Budgetary Management
- Chapter – 4 Quality of Accounts and Financial Reporting Practices
- Appendices
- Glossary