Audit Reports

Overview

Based on the audited accounts of the Government of West Bengal for the year ended March 2014, this report provides an analytical review of the annual accounts of the State Government. The financial performance of the State has been assessed based on the FRBM Act, budget documents, Economic Review 2013-14, Thirteenth Finance Commission Report and other financial data obtained from various Government departments and organisations. The report is structured in three chapters.

Chapter 1 is based on the audit of Finance Accounts and makes an assessment of West Bengal Government’s fiscal position as on 31 March 2014. It, inter-alia, provides an insight into the public finances of the State including trends in receipts, expenditure and borrowing by the State Government, besides a brief account of central funds transferred directly to the State implementing agencies through the off budget route.Chapter 2 is based on Appropriation Accounts and gives description of appropriations and the manner in which the allocated resources were managed by the various Departments.Chapter 3 is an inventory of West Bengal Government’s compliance with various reporting requirements and financial rules.

Fiscal position of the State: Revenue receipts of the Government grew at a rate of 6.71 per cent over the previous year, while the corresponding growth of revenue expenditure was 11.80 per cent. During the year, revenue receipts were ` 72882 crore as against revenue expenditure of ` 91797 crore resulting in revenue deficit of ` 18915 crore. The revenue deficit was 2.70 per cent of GSDP as against the FRBM Act target of 0.50 per cent. The fiscal deficit during 2013-14 stood at ` 25347 crore which was 3.62 per cent of GSDP as against the FRBM Act target of 3 per cent.

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• Report of 2015 - State Finances Government of West Bengal
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• Index
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• Preface
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• Executive Summary
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• Chapter 1 Finances of the State Government
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• Chapter 2 Financial Management and Budgetary Control
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• Chapter 3 Financial Reporting
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• Appendices
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• Abbreviations
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