In November 1985, the Indian Audit & Accounts Department was bifurcated into Audit Accounts. As a result, separate Audit Office came into existence with effect from 1 November 1985. The Audit office was also divided into the following two offices:-

  1. Accountant General (Audit-I), West Bengal
  2. Accountant General (Audit-II), West Bengal

 Since then the chronology of events of rechristening/reorganization was as under –

November 1985

Accountant General (Audit-II)

April 2002: Rechristening of State Offices

Accountant General (Receipt, Works & Local Bodies Audit), West Bengal

(The Local Audit Department was transferred to this office from O/o the AG (Audit-I), West Bengal)

April 2012: (Restructuring of State Audit Offices based on Sectoral affinity - General, Social and Economics)

Accountant General (Economic & Revenue Sector Audit), West Bengal


Jurisdictional outline:

  • Departmental functionaries, Autonomous Bodies under Economic Sector Departments such as, Public Works, Irrigation & Waterways, Environment, Forest, Agriculture, Transport, Power, Co-operation, Animal Resources Development, etc. (ESA-I Wing).
  • All Public Sector Undertakings belonging to Economic Sector (ESA-II Wing).
  • All revenue receipts of the State Government (RA Wing).

May 2020 (Cluster – based reorganization of State Audit Offices)

Accountant General (Audit-II), West Bengal

Jurisdictional outline:

All the State Government Departments were grouped under sixteen different clusters based on their functional affinity. The following nine clusters are under jurisdiction of Audit-II Office -

  1. Energy and Power
  2. Industry and Commerce
  3. Transport
  4. Urban Development
  5. Environment, Science and Technology
  6. Public Works
  7. IT and Communication
  8. Culture and Truism
  9. General Administration

On bifurcation of LAD function, audit of Urban Local Bodies and Other Local Bodies falling under above nine clusters transferred to Audit-II.

May 2023 (Redistribution of Clusters among Offices of the Pr. AG (Audit-I), WB and  Pr. AG (Audit-II), WB.

In May, 2023, clusters containing State Government Departments have been redistributed among the Offices of the Pr. AG (Audit-I), WB and Pr. AG (Audit-II), WB. And the following clusters have been placed under the Audit Jurisdiction of O/o the Pr. AG (Audit-II), WB:

  1. Agriculture Food and Allied Industries (Cluster No. 5)
  2. Industry and Commerce (Cluster-8)
  3. Environment Science and Technology (Cluster-11)
  4. Public Works (Cluster-12)
  5. Water Resource (Cluster-6)
  6. Culture and Tourism (Cluster-15)
  7. Energy and Power (Cluster-7)
  8. Transport (Cluster-8)
  9. IT & Communication (Cluster-13)

During the redistribution, Local Audit Department (Urban Development Cluster) which was previously attached to Audit-II office has been shifted and attached to Audit-I office.



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