RTI Act 
 / District wise Buffer Godowns and their capacities
 Tenders Evaluation Status
Paddy Procurement System
Public Distribution Systems
Stock Allocations system (ePDS) 
Supply Chain Mangement (SCM)     System 
Electronic point of system (ePOS)
Deepam Scheme
Vechicle Tracking System
Monitoring of Stage-I & Stage-II Truck Movements thorugh GPS.   
Decentralized Procurement (DCP) Paddy & Rice
DCP(PPT File Format)
Mana Biyyam
Important Guidelines
DCP- Operational Guidelines- KMs 2018-19
Procurement policy for KMS 2018-19
Procurement policy for KMS 2017-18
Procurement Policy for KMS 2013-14
Operational Guidelines for Paddy
Model Agreement for Custom Milling Of Paddy
Integrated Electronic Solution to PDS Management
Power Point Presentation
Detailed Note
Committee Proceedings
Sub-Committee Proceedings



The Corporation is acting as an agent to Government of Andhra Pradesh in regard to distribution of sugar and edible oils under PDS on fixed commission / service charges. Closing Balance value of these  commodities at the end of the year is treated as advance to Government.


The transactions on account of subsidized rice scheme of Government of Andhra  Pradesh  are  on  ‘no-profit-no-loss’  basis.    The  Government  reimburses  the  difference between cost of sales and sale value in the form of subsidy.


a.    Claims on account of insurance, penalties, compensations for breach of contracts, or other matters relating to previous years are accounted on cash basis.

b.    INCOME ON FDRs: The interest on FDRs is being accounted for on accrual basis.


Purchase of commodities are booked on the basis of lifting from the supply points.


The  Corporation  is  required  to contribute to PSEF at the rates as may be fixed by the Government of Andhra Pradesh from time to time.   The fund is created by Government of Andhra Pradesh vide GO Ms.No.303, Food & Civil Supplies (CS III) Department, dt.30.5.80 for the purpose of making available essential commodities to the poorer sections of the society and to have control on price line of essential commodities.  The fund is to be administered by a Trust, which is yet to be constituted.   The Government vide GO Ms.No.39; dt.30.06.2001 has approved the formation of the Trust.  The formality of registering the Trust is in progress.

15. The Corporation is treating its income as income from charitable activities as its claim is upheld in ITAT and hence no provision is made in the Accounts towards Income Tax. The amendment to the section 2(15) of the Finance Act 2008 (Financial year 2008-09 / Assessment Year 2009-10) is not applicable to the Corporation. The Corporation is contending that the amendment provision will not applicable to its case since its predominant object is “relief of the poor” and the activities are by and large  for  the welfare of the people who are  below  the poverty line and to whom Corporation is distributing the essential commodities with subsidized price with the help of the huge subsidy being provided by the Government.  In view of the fact that the predominant object of the Corporation is relief to the people and the activities are by and large for the welfare of the people no provision has been made towards Income Tax as in previous year.  However, tax has been paid under protest for current year as was paid in 2008-09.


Expenditure on arrears of pay & allowance, payment of penal interest, Tax, arrears of property tax, interest charges, payments to deceased employees, godown rents  / lease  rents   or any other claims arising  out of  court orders against  the Corporation are accounted on cash basis.

17. The financial statements are drawn up as per generally accepted accounting principles and are in conformity with the applicable  Accounting  Standards  issued  by  the Institute of Chartered Accountants of India unless otherwise stated.


a) Subsidy on Rice:

The Government of AP has implemented a scheme of distribution of Rice under PDS to the BPL Card holders at Rs.2/- per Kg from 8th April 2008 onwards. Again from 1st November 2011 has reduced the issue price to Rs.1/- per Kg, under this scheme the issue price is less than the acquisition cost i.e., purchase cost including incidentals, the Government has to made good the difference by way of subsidy to the Corporation. The subsidy amount are providing in the State Budget every year. The Corporation has to render the accounts to the Government on completion of Audited Accounts.

b) Subsidy on Redgram Dall:

The Corporation is distributing Redgram dal to the BPL card holders from 2008 onwards as per the price fixed by the State Government from time to time. The State Government has ordered that the difference between the economic cost of the Redgram dall and issue price of the Redgram dall to FP Shops will be reimbursed to the Corporation from the Market Intervention Funds

c) Subsidy on Palmolien Oil:

The Govt. of India has formulated a scheme of distribution of imported Palm Oil to the BPL families with a subsidy of `15/- per Kg or `13.65/- per pouch of 0.910 grams to control the price rise of the edible oils in open market from June 2008 onwards. The end consumer price is fixed by the State Government from time to time.The difference between the acquisition cost i.e., purchase cost plus fixed incidentals at `2/- per pouch and the issue price is being reimbursed to the Corporation by way of subsidy by Govt. of AP.


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