On behalf of CAG of India, the Pr. Accountant General (Audit-II), West Bengal conducts audit following sector:

Economic Sector Audit (ESA)-I

The Economic Sector Audit-I (ESA-I) is responsible for audit of accounts of State Government Departments/ Agencies/ Autonomous Bodies grouped under “Economic Sector”.  ESA-I is responsible for the audit of Nineteen (19) Departments [Four (4) Engineering and Fifteen (15) Non-engineering Departments and eighteen (18) Autonomous Bodies under the control of Government of West Bengal (attached in annexure).

Economic Sector Audit (ESA)-II

On behalf of Comptroller and Auditor-General (CAG) of India, the PrincipalAccountant General (PAG), ESA-II conducts the audit of 84 entities comprising 65 Government Companies, 6 Corporations,7 Departmentally Managed Undertakings, 5 Departmentsand 1 Regulatory Authority.

Audits are further categorised into four types: -

Revenue Sector Audit (RSA)

Receipt and expenditure Audit of following Directorates fall under audit Jurisdiction of RSA wing under section 16 and 13 of the C & AG’s DPC Act 1971.


List of Departments

Sl. No. Name of the Departments
1 Public Works
2 Irrigation & Waterways
3 Water Resources Investigation & Development
4 Sundarban Affairs
5 Forest
6 Agriculture
7 Agriculture Marketing
8 Animal Resources Development
9 Micro, Small & Medium Enterprise & Textile
10 Co-operation
11 Fisheries
12 Paschimanchhal Unnayan Affairs
13 North Bengal Development
14 Consumer Affairs
15 Food Processing Industries & Horticulture
16 Land & Land Reforms & Refugee, Relief & Rehabilitation
17 Industry, Commerce & Enterprises
18 Environment
19 Science & Technology & Bio-Technology

List of State Autonomous Bodies

Sl. No. Name of the State Autonomous Bodies
1 Hooghly River Bridge Commissioners
2 Commissioners for RabindraSetu
3 West Bengal Khadi& Village Industries Board
4 West Bengal Biodiversity Board
5 West Bengal University of Animal & Fishery Sciences
6 East Kolkata Wetland Management Authority
7 West Bengal Veterinary Council
8 Compensatory Afforestation Fund Management and Planning Authority
9 GorkhalandTeritorial Administration
10 West Bengal Pollution Control Board
11 West Bengal Renewable Energy Development Agency
12 Institute of Environmental Studies and Wetland Management
13 Food Craft Institute
14 PaschimBango Go-SampadBikashSanstha
15 West Bengal State Export Promotion Society
16 West Bengal State Agriculture Marketing Board
17 West Bengal State Forest Development Agency
18 West Bengal State Council of Science & Technology
  • Financial audits
  • Supplementary audit of the financial statementsunder section 143(6)(b) of the Companies Act, 2013
  • Separate Audit Reports (SARs) as sole auditors of West Bengal Industrial Infrastructure Development Corporation, Calcutta State Transport Corporation, North Bengal State Transport Corporation, South Bengal State Transport Corporation and West Bengal Electricity Regulatory Commission.  In addition, SAR in respect of West Bengal Financial Corporation is also prepared, but CAG is not the sole auditor.
  • Compliance audit under sections 13, 14, 15, and 19 & 20 of the CAG’s DPCAct, 1971
  • Performance Audit.
    • *Directorate of Commercial Taxes
    • * Directorate of Revenue Stamp
    • * Directorate of Transport
    • * Directorate of Electricity Duty
    • * Directorate of Excise Duty
    • * Directorate of Land Records
    • * Directorate of Mines & Minerals
    • * Directorate of State Lotteries
    • * Directorate of Agriculture and Income Tax
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