The Report contains significant results of the performance audit and compliance audit of the Departments of the Government of West Bengal under the Economic and Revenue Services, including
Finance Department, Excise Department, Land and Land Reforms Department and Transport Department. However, Departments relating to Economic Sector as well as General and Social Sector
are excluded and covered in separate reports. The instances mentioned in this Report are those, which came to notice in the course of test audit for the period 2014-15 as well
as those which came to notice in earlier years, but could not be reported in the previous Audit Reports; instances relating to the period subsequent to 2014-15 have also been included, wherever
Audit has been conducted in conformity with the Auditing Standards issued by the Comptroller and Auditor General of India.