ESA-II (Headquarters) Section is headed by one Sr. Audit Officer (ESA-II) who reports to the Assistant Accountant General (ESA-II).

           The wing conducts Compliance audit, Certification audit, Efficiency cum Performance audit and Thematic audit of state PSUs.  

The Wing comprises: -

(i) Headquarters' Section

(ii) Report (ESA-II) Section

(iii) Resident Audit Party, State Power Utilities, Kolkata (RAP/SPU)

(iv) Resident Audit Office, Calcutta State Transport Corporation, Kolkata (RAO/CSTC).

(v) Peripatetic Audit Parties (PAP)

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