Prior to Cluster based jurisdictional reorganisation of State Audit Offices effective from May 2020 (i.e. till Audit Plan year 2019-20), Audit Jurisdiction of GSSA 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.

Section-wise auditee profile of this wing is detailed in table below :

Sector Units under section 13 under section 14 under section 19 under section 20 Public Sector Units (PSUs) Externally Aided Projects (EAPs) Total
General 446 01 21 0 01 00 469
Social 1872 67 07 17 13 03 1979
Grand Total 2318 68 28 17 14 03 2448

Consequent upon Cluster based jurisdictional reorganisation of State Audit Offices effective from May 2020 (i.e. Audit Plan year 2020-21 onwards) 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.

Audit Jurisdiction of this office covers the following seven clusters

Cluster name Department under the Cluster
Health and Welfare Women & Child Development and Social welfare
Health & Family Welfare
Backward Classes Welfare
Tribal Development
Minorities Affairs & Madrasah Education
Sundarban Development
North Bengal Development
Paschimanchal Unnayan Affairs
Education, Skill Development and Employment School Education
Higher Education
Mass Education Extension and Library Services
Technical Education & Training
Youth Services& Sports
Self Help Group and Self Employment
Finance Finance
Planning, Statistics & Programme Monitoring
Rural Development Panchayat & Rural Development
All Panchayati Raj Institutions
Agriculture, Food & Allied Industries Agriculture
Agriculture Marketing
Animal Resources Development
Food Processing Industries and Horticulture
Food & Supplies
Consumer Affairs and Legal Metrology
Water Resources Irrigation & Waterways
Water Resources Investigation & Development
Law & Order Home & Hill Affairs
Correctional Administration

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 Jurisdictions of PRI Group operating under the control of this office


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

Following are the Jurisdictions of  ULB and OLB Group operating under the control of this office


Sl No. Audit Unit/Category of Audit Unit (with Number of units in the brackets) Audit Mandate
1. Municipality/ Notified area Authority/ Industrial Township (119) Section 86 of the West Bengal Municipal Act 1993
2. Municipal Corporation (5) Section 87(1) of the West Bengal Municipal corporation Act 2006
3. Kolkata Municipal Corporation Section 160(1) of Kolkata Municipal Corporation Act 1980
4. Howrah Municipal Corporation Section 77(1) of Howrah Municipal Corporation Act 1980.
5. Universities (19) Provision of Act/Statute of respective University
6. District Primary School Council (19) Section 74(1) of the West Bengal Primary Education Act, 1973
7. Local Library Authority (18) Section 18(2) of the West Bengal Public Libraries Act, 1979
8. Howrah Improvement Trust (HIT) Section, finance- 141, 142, Chapter VI of HIT Act.
9. Administrator General & Official Trustee(A.G.O.T.) Rule 414 of the Bengal Wards’ Manual, 1939
10. West Bengal Valuation Board Section 23(1) of the West Bengal Valuation Board Act, 1978
11. Official Receiver, High Court Rule 13(1) of the rules framed by Government under section 11 of the Calcutta Official Receiver’s Act, 1938
12. 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
13. West Bengal Board of Primary Education Section 35(1) of the West Bengal Primary Education Act, 1973
14. West Bengal Council Of Higher Secondary Education Section 31(1) under Ch. VII of the West Bengal Council of Higher Secondary Education  Act, 1975.
15. The individual Auqaf (Formerly wakfs) (85) Section 47 of Wakf Act 1995.
16. The fund of Auqaf Board (28),West Bengal Section 80 of Wakf Act 1995
17. The fund of individual Wakfs under the direct management of the Board of Auqaf (63) Section 45 (5) of the Wakf Act 1995
18. Others Local Funds (Trust Funds) (294) Rule 4 of the Trust Fund Accounts Rule.
19. West Bengal Board of Secondary Education (WBBSE) Section 36(1) of the West Bengal Board of Secondary Education Act, 1963.
20. 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.
21. Indian Institute of Social Welfare and Business Management C & AG’s order vide Letter No. 1716-Admn-I/510-55 dated 24th August 1955.
22. Zoological Garden The Zoological Garden Kolkata fund was constituted as “Local Fund” as per Govt. of India, Finance Department, Order No. 1587 dated 28.04.1879.

*Note: - Consequent on the restructuring of audit offices,  SS-III Group has now been bifurcated, with ULBs and a few OLBs going to transfer to the Office of the PAG (Audit-II) and most of the OLBs will remain in the Office of the PAG (Audit-I). As per the cluster-wise segregation, out of total 688 units of SS-III Group, 125 ULBs and 08 OLBs  are going to be handed over to the Office of the PAG (Audit-II). Since the modalities have not been finalized yet, the content may require further updation once the restructuring process is finalized.

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