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 Sericulture Fisheries Food & Supplies Consumer Affairs and Legal Metrology Cooperation |
| Water Resources | Irrigation & Waterways Water Resources Investigation & Development |
| Law & Order | Home & Hill Affairs Correctional Administration Law 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 Jurisdictions of PRI Group operating under the control of this office
STATEMENT SHOWING ANALYSIS OF AUDIT MANDATE OF LOCAL BODIES (PRI GROUP)
| 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
STATEMENT SHOWING ANALYSIS OF AUDIT MANDATE OF LOCAL BODIES (ULBs and OLBs)
| 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.