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This Compliance Audit Report for the year ended March 2021 has been prepared for submission to the Governor of West Bengal under Article 151 of the Constitution of India for being laid before the Legislative Assembly of West Bengal.
This Report contains significant results of Detailed Compliance Audit on certain topics as well as individual paragraphs arising out of Compliance Audit of Departments and its functionaries of the Government of West Bengal.
The instances mentioned in this Report are those, which came to notice in the course of test audit for the period 2020-21 as well as those which came to notice in earlier years, but could not be reported in the previous Audit Reports; instances relating to the period subsequent to 2020-21 have also been included wherever necessary.
The audit has been conducted in conformity with the Auditing Standards issued by the Comptroller and Auditor General of India.