AUDIT JURISDICTION

In compliance with Notification No. 112/09-SMU/2020 dated 15.05.2020 on the Subject “Restructuring of State Audit Offices - West Bengal” read with the earlier notification No.59/31- SMU/2018 dated 09-03-2020 brought out by the Strategic Management Unit, Office of the Comptroller & Auditor General of India, all the State Government Departments are grouped under sixteen different clusters. 

The present audit jurisdiction of the Office of the Pr. Accountant General (Audit-I), West Bengal covers the following seven clusters

Cluster name

Department under the Cluster

Health and Welfare

  1. Women & Child Development and Social welfare
  2. Health & Family Welfare
  3. Backward Classes Welfare
  4. Tribal Development
  5. Minorities Affairs & Madrasah Education
  6. Sundarban Development
  7. North Bengal Development
  8. Paschimanchal Unnayan Affairs

Education, Skill Development and Employment

  1. School Education
  2. Higher Education
  3. Mass Education Extension and Library Services
  4. Technical Education & Training
  5. Youth Services& Sports
  6. Self Help Group and Self Employment
  7. Labour

Finance

  1. Finance
  2. Planning, Statistics & Programme Monitoring

Rural Development

  1. Panchayat & Rural Development
  2. All Panchayati Raj Institutions

Agriculture, Food & Allied Industries

  1. Agriculture
  2. Agriculture Marketing
  3. Animal Resources Development
  4. Food Processing Industries and Horticulture
  5. Fisheries
  6. Food & Supplies
  7. Consumer Affairs
  8. Cooperation

Water Resources

  1. Irrigation & Waterways
  2. Water Resources Investigation & Development

Law & Order

  1. Home & Hill Affairs
  2. Correctional Administration
  3. Law
  4. Judicial

This office also audits all State Public Sector Undertakings and Other Local Bodies (other than PRIs and ULBs) affiliated to the abovementioned Departments.

Following are the Audit jurisdictions and mandate of Local Audit Department (under Audit Management Group-III of this office) operating under the control of this office

(A) Panchayati Raj Institutions

Sl No.

Audit Unit/ Category of Audit Unit (with Number of units in the brackets)

Audit Mandate

1.

  • Gram Panchayat (3,229) 
  • Panchayat Samiti (334)
  • Zilla Parishad (20)
  • Mahakuma Parishad (1)

Section 186 of the West Bengal Panchayat Act, 1973

* The number of GPs and PSs does not include 112 GPs and 8 PSs which fall under the Gorkhaland Territorial Administration

(B) Other Local Bodies (OLBs)

Sl No.

Audit Unit/Category of Audit Unit (with Number of units in the brackets)

Audit Mandate

1.

Universities (19)

Provision of Act/Statute of respective University

2.

District Primary School Council (19)

Section 74(1) of the West Bengal Primary Education Act, 1973

3.

Local Library Authority (18)

Section 18(2) of the West Bengal Public Libraries Act, 1979

4.

Administrator General & Official Trustee(A.G.O.T.)

Rule 414 of the Bengal Wards’ Manual, 1939

5.

Official Receiver, High Court

Rule 13(1) of the rules framed by Government under section 11 of the Calcutta Official Receiver’s Act, 1938

6.

Officer Receiver, 24 Parganas (S)

Rule 6 of the Provincial Insolvency (Supplementary), Rules, 1940, printed at page 185 of the Civil Rules and orders of the High Court, Calcutta, Volume-I

7.

West Bengal Board of Primary Education

Section 35(1) of the West Bengal Primary Education Act, 1973

8.

West Bengal Council Of Higher Secondary Education

Section 31(1) under Ch. VII of the West Bengal Council of Higher Secondary Education  Act, 1975.

9.

The individual Auqaf (Formerly wakfs) (85)

Section 47 of Wakf Act 1995.

10.

The fund of Auqaf Board (28),West Bengal

Section 80 of Wakf Act 1995

11.

The fund of individual Wakfs under the direct management of the Board of Auqaf (63)

Section 45 (5) of the Wakf Act 1995

12.

Others Local Funds (Trust Funds) (294)

Rule 4 of the Trust Fund Accounts Rule.

13.

West Bengal Board of Secondary Education (WBBSE)

Section 36(1) of the West Bengal Board of Secondary Education Act, 1963.

14.

Police Commissioner’s Fund including Poor box Fund & Claude Martin Fund.

G.O. No. 3348PL dated 11.06.1934 amended by GO No. 1500-PL dated 28.04.1949.

15.

Indian Institute of Social Welfare and Business Management

C & AG’s order vide Letter No. 1716-Admn-I/510-55 dated 24th August 1955.

16.

Krishnath College

The Accountant General has been appointed as auditor of the accounts of Krishnath College vide Government of Bengal, Education Branch order no. 6574, dated the 25.11.1912.

17. Naba-Kustha-Nibas 
 
Mandate not readily available.
18. Asansol Mines Board
of Health
Mandate not readily available.
19. Fish Farmers Development Agencies (18) Mandate not readily available.

 

Jurisdiction prior to reorganisation of May 2020

Prior to Cluster based jurisdictional reorganization of State Audit Offices effective from May 2020 (i.e. till Audit Plan year 2019-20), Audit Jurisdiction of this office was as under 

Sl no.

Name of the Departments

Sector (General/Social)

1

Backward Class Welfare

Social

2

Correctional Administration

General

3

Disaster Management and Civil Defence

Social

4

Food and Supplies  

Social

5

Finance

General

6

Fire & Emergency Services 

Social

7

Health and Family Welfare 

Social

8

Higher Education 

Social

9

Home and Hill Affairs

General

10

Housing  

Social

11

Information & Cultural Affairs  

Social

12

Judicial

General

13

Labour

Social

14

Law

General

15

Minority Affairs & Madrasah Education

Social

16

Mass Education Extension & Library Services 

Social

17

Panchayat & Rural Development  

Social

18

Parliamentary Affairs

General

19

Personnel & Administrative Reforms

General

20

Public Health Engineering  

Social

21

Planning, Statistics

General

22

School Education 

Social

23

Self Help Groups & Self Employment  

Social

24

Technical Education, Training & Skill Development 

Social

25

Urban Development and Municipal Affairs 

Social

26

Women and Child Development and Social Welfare 

Social

27

Youth Services and Sports 

Social

28

Tribal Development Department 

Social

29

Programme Monitoring 

Social

* 30

Land & Land reforms and Refugee Relief & Rehabilitation

General

* However, apex unit of the Land & Land reforms and Refugee Relief & Rehabilitation department was not under audit purview of this wing.

Besides above, prior to May 2020, all Local Bodies (Panchayati Raj Institutions, Urban Local Bodies & Other Local Bodies) were under the Audit jurisdiction of Local Audit Department, which was fully attached to this Office.

 

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