RSA Wing

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

*Commercial Tax


* Registration & Stamp Duty

* Profession Tax

* Motor Vehicles Tax

* Electricity Duty

*Non Judicial Stamp

* Excise Duty

*Lard Revenue

* Mines & Minerals


* Departmental Receipts

* Amusement Tax

ESA-I Wing

The Economic Sector Audit – I (ESA-I) is responsible for audit of accounts of State Govt. 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 Department and Eighteen (18) Autonomous Bodies under the control of Government of West Bengal.

The Transaction Audit of the aforesaid Departments/Agencies/Autonomous Bodies is done under Section 14 & 16 and Financial Audit is done under Section 14, 19 &20 of C&AGI’s DPC Act 1971.


The powers of the Comptroller and Auditor General of India (CAG) are derived from the provisions of Articles 149 to 151 of the Constitution of India. The CAG’s Duties, Powers and Conditions of Service (DPC) Act, 1971 (Act No.56 of 1971) was passed in 1971 (amended in 1976, 1984 and 1987) under Articles 148 (3) and 149 of the Constitution to regulate the duties, powers and conditions of service of the CAG. The mandate of CAG of India for Systems Audit is governed under Sections 13, 14, 16, 17, 18, 19 and 20, as the case may be, read with Section 23 of this Act. Further, in pursuance of Section 23 of the CAG’s (DPC) Act, 1971, the CAG of India issued the Regulations on Audit and Accounts, 2007. These Regulations apply to the ministries and departments of the Union Government, State Governments and Union Territory Governments as well as bodies, authorities and enterprises, to which the audit or accounts jurisdictions of the CAG of India extend.

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