This Report contains significant results of the performance audit and compliance audit of the Departments of the Government of Telangana under the General and Social Sector including Departments of School Education; Women, Children, Disabled and Senior Citizens; Information Technology, Electronics & Communications; Scheduled Caste Development; Tribal Welfare; Backward Classes Welfare; Minorities Welfare; Health, Medical and Family Welfare; and Municipal Administration & Urban Development. However, Departments of Consumer Affairs, Food & Civil Supplies; Finance; General Administration; Higher Education; Home; Housing; Law; Panchayat Raj & Rural Development; Planning; Revenue; and State Legislature are not covered in this Report.
This Report relates to matters arising from performance audit of selected programmes and Departments of Government of Telangana (State formed with effect from 2nd June 2014 as per The Andhra Pradesh
Reorganisation Act, 2014), compliance audit of transactions of its various Departments, Central and State plan schemes and audit of autonomous bodies of the State pertaining to General and Social Sectors. The primary purpose of this Report is to bring to the notice of the State Legislature, significant results of audit. Auditing Standards require that materiality level for reporting should be commensurate with the nature, volume and magnitude of transactions. Findings of audit are expected to enable the Executive to take corrective action, to frame appropriate policies as well as to issue directives that will lead to improved financial management of organisations and contribute to better governance. Compliance audit refers to the examination of transactions of audited entities to ascertain whether provisions of the Constitution of India, applicable laws, rules, regulations and various orders and instructions issued by competent authorities are being complied with. On the other hand, performance audit, besides including compliance audit, also examines whether objectives of programme/activity/Department are achieved economically, efficiently and effectively.