Audit Reports

West Bengal

Overview

Examiner of Local Accounts (ELA), West Bengal has been appointed by the Govemment of West Bengal as the primary auditor of accounts of the Panchayati Raj Institutions (PRls), under the provisions of the West Bengal Panchayat Act,1973. The ELA is an officer of the Indian Audit and Accounts Depaftment and works under the supervision of the Principal Accountant General (Audit-l), West Bengal.

 The ELA prepares unit-wise reports on the accounts of PRIs and sends such reports tothe Pradhcut,the Sabhapati or the Sabhadhipati, as the case may be, ofthe Gram Panchayat, the Panchayat Sarniti or the Zilla Parishad. respectively. and a copy thereof to the State Government.

 This Report. for the year ended March 202 l, relates to matters arising from observations of compliance audit of the PR.ls. The report also presents findings/observations on Financial Management and Implementation of Schemes by the PRIs. This Report has been prepared for being laid before the Legislative Assembly of West Bengal, as per Section l9l(A) of the West Bengal Panchayat Act,1973.

The audit findings in the Report are those which came to notice during audit of PRIs, conducted in the financial year 2020-21, as well as those which were noticed in the earlier years but could not be dealt with in the previous Reports of the ELA.

Download Audit Report

• Report of the Examiner of Local Accounts on Panchayati Raj Institutions of Government of West Bengal for the year ended March 2021
  _{(12.42 MB) Download}