HYDERABAD: Financial management and budgetary control measures of Andhra Pradesh government have come under critical review of Comptroller and Auditor General of India despite registering a revenue deficit of Rs 13,776 crore for June 2, 2014 to March 31, 2015 period after bifurcation.The state government could not achieve the fiscal reform targets during fiscal 2014-15, the CAG said.The overall revenue deficit during 2014-15 fiscal stood at Rs 24,194 crore including the period from April 1 to June 1, 2014 when the state remained united, the CAG said in an audit report on state finances for the year ended March 31, 2015.The state's fiscal deficit of Rs 31,717 crore at 6.10 per cent was double the ceiling of 3 per cent prescribed in the Fiscal Responsibility and Budgetary Management Act.Andhra's total liabilities stood at 32.03 per cent of the Gross State Domestic Product against a ceiling of 27.60 per cent under the FRBM Act, the CAG pointed out.The CAG report on state finances, along with the audit reports on revenue sector, local bodies, public sector undertakings, economic sector and general and social sectors, for the financial year ending March 2015 was tabled in the Andhra Pradesh Legislative Assembly today.In the report on state finances, the CAG noted that "unrealistic" budgetary allocations resulted in substantial savings , unnecessary supplementary grants, expenditure without provision and excess re-appropriation, indicating "poor budget management".It also indicated the "weakness in expenditure monitoring and control", the CAG said.The entire supplementary provision of Rs 33,933 crore proved excessive as the actual expenditure of Rs 1,40,803 crore incurred was less than the total budget provision of Rs 1,46,055 crore.But an expenditure of Rs 13,134 crore was incurred during 2014-15 without legislative authorisation, the CAG pointed out.Lump sum provisions of Rs 3,226 crore without specific details of expenditure were surrendered totally at the end of the year, the CAG added.