Audit Reports
West Bengal
Report of 2014 – Financial Audit on State Finances of Government of West Bengal
Overview
The Report Based on the audited accounts of the Government of West Bengal for the year 2012-13, 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 2012-13, 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 2013. It, inter-alia, provides an insight into trends in committed expenditure, borrowing patterns besides a brief account of central funds transferred directly to the State implementing agencies through 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 service delivery departments.
Chapter 3 is an inventory of West Bengal Government's compliance with various reporting requirements and financial rules.