This Report on General and Social Sector for the year ended March 2017 has been prepared for submission to the Governor of West Bengal under Article 151 of the Constitution of India.
This Report contains significant issues arising out of the Compliance Audit and Performance Audits of various Departments and Autonomous Bodies of the Government of West Bengal under the General and Social Sector. Audit observations on the Annual Accounts of the Government would form part of a Report on State Finances, which is being presented separately.
The Report starts with an introductory Chapter 1 outlining the audit scope, mandate, brief analysis of expenditure of the Departments under General and Social Sector for the last five years, response of Government to Draft paras/ Performance Audits and follow up action on Audit Reports. Chapter 2 of the Report contains following Performance Audits:
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Chapter 3 of the Report discusses significant findings emerging from Compliance Audit of various Departments. This chapter contains 11 paragraphs which inter alia include two paragraphs of comprehensive nature, viz.
The instances mentioned in this Report are those, which came to notice in the course of test‑audit for the period 2016-17 as well as those which came to notice in earlier years, but could not be reported in previous Audit Reports; instances relating to the period subsequent to 2016-17 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