Audit Reports

Go Back

Financial

West Bengal

Report No. 02 of 2024- State Finances Audit Report of the Government of West Bengal for the year ended March 2023

Date on which Report Tabled:

Sat 25 Jul, 2026

Date of sending the report to Government

Wed 03 Jul, 2024

Government Type

State

Download Report

Sector Finance

Overview

This Report has been prepared for submission to the Governor of West Bengal under Article 151 of the Constitution.

Chapter I of this Report contains the basis and approach to the State Finances Audit Report, structure of the Report, structure of Government Accounts, budgetary processes, trends in key fiscal parameters like revenue surplus/ deficit, fiscal surplus/ deficit, etc. and fiscal correction path.

Chapters II and III of the Report contain Audit findings on matters arising from an examination of the Finance Accounts and Appropriation Accounts respectively, of the State Government, for the year ended 31 March 2022. Information has been obtained from Government of West Bengal, wherever necessary.

Chapter IV on ‘Quality of Accounts and Financial Reporting Practices’ provides an overview and status of the State Government’s compliance with various financial rules, procedures and directives during the current year.

Chapter V of this Report presents ‘Functioning of State Public Sector Enterprises’. This chapter presents the financial performance of ‘Government Companies’, ‘Statutory Corporations’ and ‘Government controlled other Companies’.

The Reports containing the findings of Performance Audit and Compliance Audit in various Government departments, observations arising out of audit of Statutory Corporations, Boards and Government Companies and observations on Revenue Receipts are presented separately.

Download Audit Report

Report No. 02 of 2024- State Finances Audit Report of the Government of West Bengal for the year ended March 2023
_{(6.58 MB)
Download}