Audit Reports

Audit) (Refer paragraph - 1.1, Page-1) Statement of list of Departments as of 31 March 2020 {Under audit jurisdiction of O/o the Principal Accountant General (Audit-II) West Bengal} Sl. No.Name of the Department 1. Disaster Management and Civil Defence 2. Environment 3. Fire & Emergency Services......

and Government controlled other Companies of the Government of West Bengal (GoWB) and within the audit jurisdiction of the Comptroller and Auditor General of India (CAG). These SPSEs were established to carry out the activities of commercial nature and to contribute in economic development of......

The Management of DPL is given to a BoD consisting of eight Directors, including the Chairman and the Managing Director. The General Manager heads the operations of the TPS and reports to the Director (Operations) at Kolkata who exercises overall supervision over the operation of the TPS. In......

BSL Bengal Shipyards Limited BTPS Bandel Thermal Power Station CAAQMS Continuous Ambient Air Quality Monitoring Stations CAG Comptroller and Auditor General of India CAGR Compounded Annual Growth Rate CBR California Bearing Ratio CBWTDF Common Bio-Medical Waste Treatment and Disposal Facilities......

State Public Sector Enterprises (SPSEs) and Autonomous Bodies (ABs) under the audit jurisdiction of the Office of the Principal Accountant General (Audit-II) West Bengal. For the purpose of administration in West Bengal, as of 31 March 2020, there are 58 Administrative Departments......

Bodies and State Public Sector Enterprises (SPSEs) under the a u d i t j u r i s d i c t i o n o f t h e Office of the Principal Accountant General (Audit-II) West Bengal. Out of 58 Departments, the Report covers functioning of 23 Departments, 43 Autonomous Bodies and 63 State PSEs.......

Audit Report of the Comptroller and Auditor General of India (Performance & Compliance Audit) for the year ended 31 March 2020 Government of West Bengal Report No. 4 of the year......

Water Quality of river Hooghly (Ganga) at Diamond Harbour (Surface Water) 182-183 Audit Report no. 4 of the Comptroller and Auditor General of India (Performance & Compliance Audit) for the year ended 31 March 2020 Table of Content (iii) APPenDICeS no. Particulars Pages 16.A. Rate analysis for......

The audit has been conducted in accordance with the Auditing Standards issued by the Comptroller and Auditor General of......

- 1.5, Page - 2) Status of Tabling of Audit Reports Audit Report of the Year number of the Audit Report Report of the Comptroller and Auditor General of India on Economic Sector for the year ended Date on which the Audit Report was sent to the Government Date on which the Audit Report was......

Additional Block Animal Health Centres AD Assistant Director ADAC Animal Development Aid Centres ADSR Additional District Sub-Registrar AG Accountant General AGM Annual General Meeting AR&AH Animal Resources and Animal Husbandry ARA Additional Registrar of Assurance ARD Animal Resources......

New Primary Health Centre (nos.) 96 9. New Health Sub-Centre (nos.) 1,055 10. Livelihood and Employment Scheme General Agricultural Development (ha) 9,73,375 11. Irrigation Development (ha) 7,66,00016 Projects 7 47.58 12. Crop Extension (ha) 5,65,625 NIL 13. Livelihood Extension (nos. of......

Departments which are not included in this Report, have, however, been covered in separate Report on General and Social Sector. Section B deals with results of audit of Departments and Entities under Revenue Sector of the Government of West Bengal. This section contains significant results......

Government Departments and 17 Autonomous Bodies under the Economic Sector ( Appendix-1) are presented in this Report of the Comptroller and Auditor General of India (CAG). Compliance Audit covers examination of transactions relating to expenditure of the audited entit\ ies to ascertain whether......

KolKATA The (REEnA SAHA) Principal Accountant General (Audit-II) West Bengal Countersigned nEW DElHI The (GIRISH CHAnDRA MURMU) Comptroller and Auditor General of......

Report of the Comptroller and Auditor General of India on Economic Sector, Revenue Sector and Public Sector Undertakings for the year ended 31 March 2019 Government of West Bengal Report......

Memorial Hall from the menace of vehicular pollution - Unfruitful expenditure and loss of interest 2.11 34-36 SECTIon-B REVEnUE SECT oR CHAPTER I GEnERAl Trend of revenue receipts 1.137-38 Analysis of arrears of revenue 1.238-39 Arrears in assessments 1.339-40 (ii) Reference to Paragraph Page......

The audit has been conducted in accordance with the Auditing Standards issued by the Comptroller and Auditor General of......

this was pointed out in audit, the ARA-I accepted (March 2019) the observation and stated that the matter has been referred to the Deputy Inspector General of Registration for realisation of short levy of stamp duty. In the remaining case, ARA-IV stated that the property belongs to Purbachal......

Reminder for placement of Audit Report was issued by the Principal Accountant General to the Finance Department on 29 January 2021. Discussion of Audit Reports by COPU 2.8.1 The status of discussion of Performance Audits and Paragraphs that appeared in Audit Reports (PSUs) by the COPU as on......

Compliance Audit Paragraphs 3.9 For the Report of the Comptroller and Auditor General of India (Public Sector Undertakings) for the year ended 31 March 2019, four compliance audit paragraphs were issued to the Additional Chief Secretaries/ Principal Secretaries/ Secretaries of the three......

and Statutory Corporations and has been prepared for submission to Government of West Bengal under section 19A of the Comptroller and Auditor General’s (Duties, Powers and Conditions of Service) Act, 1971, for laying before the State Legislature. The accounts of the Government Companies......

of material facts 1 41.33 10.69 -- 4 Errors of classification 1 41.80 ---- Performance Audit 1.19 For the Report of the Comptroller and Auditor General of India (for the year ended 31 March 2018), a Performance Audit Report was issued to the Additional Chief Secretary of the Department of......

It  was  observed  that for finalisation  of procurement  of materials,  only the  purchase policy and general conditions of contract issued with Notice Inviting Tenders were used. For other elements of material management, no documented guidelines/ standard......

Compliance Audit Paragraphs 3.21 For the Report of the Comptroller and Auditor General of India (Public Sector  Undertakings)  for the  year  ended  31 March  2018, five compliance  audit  paragraphs involving four departments were issued to the Principal......

WBWDCL stated (November 2018) that shortfall in plantation (2017-18) was due to 146 Overburden area is where overlying materials generally having no commerc\ ial value, that lies above the area of mining, are dumped. 147 Creation of plantation ` 67,000  per ha plus  first year ......

Report of the Comptroller and Auditor General of Indiaon Public Sector Undertakings for the year ended 31 March 2018 Government of West Bengal Report No. 3 of the year......

Page(s) Preface (v)-(vi) Overview (vii)–(xii) Introduction f unctioning of State Public Sector Undertakings (Power Sector & n on- Power Sector) General 1-21-2 Accountability framework 32 Statutory Audit 42-3 Submission of accounts by PSUs 5-63 Role of Government and Legislature 73-4 Stake of......

and Statutory Corporations and has been prepared for submission to Government of West Bengal under section 19A of the Comptroller and Auditor General’s (Duties, Powers and Conditions of Service) Act, 1971, for laying before the State Legislature. The accounts of the Government Companies......

of material facts 1 41.33 10.69 -- 4 Errors of classification 1 41.80 ---- Performance Audit 1.19 For the Report of the Comptroller and Auditor General of India (for the year ended 31 March 2018), a Performance Audit Report was issued to the Additional Chief Secretary of the Department of......

It  was  observed  that for finalisation  of procurement  of materials,  only the  purchase policy and general conditions of contract issued with Notice Inviting Tenders were used. For other elements of material management, no documented guidelines/ standard......

Compliance Audit Paragraphs 3.21 For the Report of the Comptroller and Auditor General of India (Public Sector  Undertakings)  for the  year  ended  31 March  2018, five compliance  audit  paragraphs involving four departments were issued to the Principal......

WBWDCL stated (November 2018) that shortfall in plantation (2017-18) was due to 146 Overburden area is where overlying materials generally having no commerc\ ial value, that lies above the area of mining, are dumped. 147 Creation of plantation ` 67,000  per ha plus  first year ......

Report of the Comptroller and Auditor General of Indiaon Public Sector Undertakings for the year ended 31 March 2018 Government of West Bengal Report No. 3 of the year......

Page(s) Preface (v)-(vi) Overview (vii)–(xii) Introduction f unctioning of State Public Sector Undertakings (Power Sector & n on- Power Sector) General 1-21-2 Accountability framework 32 Statutory Audit 42-3 Submission of accounts by PSUs 5-63 Role of Government and Legislature 73-4 Stake of......

Chapter I 1 Chapter I General 1.1 t rend of revenue receipts 1.1.1 The tax and non-tax revenue raised by the Government of West Bengal during the year 2017-18, the......

form AA Assessing Authority AC Air Conditioned ADM Additional District Magistrate ADSR Additional District Sub-Registrar AG Accountant General AGI Annual Gross Income AGT Annual Gross Turnover ARA Additional Registrar of Assurance A RTO Additional Regional Transport Officer BDA......

vii OVERVIEW vii OVERVIEW I. General This Report contains 26 paragraphs including one Performance Audit and two detailed compliance audits relating to under-assessment/......

therefore, examine all the units with a view to ensure that revenue due to the Gove\ rnment is realised.KOlKata the (reena Saha) principal accountant General (audit II), West Bengal Countersigned neW DelhI the (raJIV MehrIShI) Comptroller and auditor General of India Audit Report (Revenue Sector)......

Report of the Comptroller and Auditor General of Indiaon Revenue Sector for the year ended 31 March 2018 Government of West Bengal Report No. 2 of the year......

Audit has been con ducted in conf ormity with the Auditing Standards i ssued by the Co mptrol ler and Auditor General of India. PR EF......

i TABLE OF CONTENTS Reference to Paragraph Page PREFACE v OVERVIEW vii CHAPTER I GENERAL Trend of revenue receipts 1.11 Analysis of arrears of revenue 1.23 Arrears in assessments 1.33 Evasion of tax detected by the department......

Principal Accountant General (Economic & Revenue Sector Audit) has written to the Commissioner of Commerical Taxes (CCT), West Bengal on 5 February 2018 to provide access to the GST data followed by reminders on 30 May 2018 and 21 December 2018. However, access to data is yet to be provided. The......

KOLKATA The 27 Jan 2020 (REENA SAHA) Principal Accountant General (Economic & Revenue Sector Audit) West Bengal Countersigned NEW DELHI The 29 Jan 2020 (RAJIV MEHRISHI) Comptroller and Auditor General of......

and river management works under Flood Management Programme (2007-12), Ministry of Water Resources, Government of India, (v) Technical Memoranda on General Flood Management Structures, Ganga Flood Control Commission, Government of India, (vi) Indian Standards Codes, Performance Audit of......

Report of the Comptroller and Auditor General of India on Economic Sector for the year ended 31 March 2018 Government of West Bengal Report No. 1 of the year 2019 i TABLE OF CONTENTS......

of 22 Government Departments and 17 Autonomous Bodies (Appendix-1.2) under the Economic Sector are in this Report of the Comptroller and Auditor General of India (CAG). Compliance Audit covers examination of transactions relating to expenditure of the audited entities to ascertain whether the......

This resulted in extra expenditure of ` 2.83 crore, execution of which was doubtful. There was a general tendency on the part of the divisions to revise the estimates by increasing the scope of work and adjusting the excess quantity on account of the revision, from the available savings......

& Land Reforms Officer BM Bituminous Macadam BOQ Bill of Quantities BPHC Block Primary Health Centres BSF Block Seed Farm CAG Comptroller and Auditor General C&ID Commerce & Industries Department CBR California Bearing Ratio CD Check Dam CE Chief Engineer DAC&FW Department of Agriculture......

KOLKATA The 27 Jan 2020 (REENA SAHA) Principal Accountant General (Economic & Revenue Sector Audit) West Bengal Countersigned NEW DELHI The 29 Jan 2020 (RAJIV MEHRISHI) Comptroller and Auditor General of......

and river management works under Flood Management Programme (2007-12), Ministry of Water Resources, Government of India, (v) Technical Memoranda on General Flood Management Structures, Ganga Flood Control Commission, Government of India, (vi) Indian Standards Codes, Performance Audit of......

Report of the Comptroller and Auditor General of India on Economic Sector for the year ended 31 March 2018 Government of West Bengal Report No. 1 of the year 2019 i TABLE OF CONTENTS......

of 22 Government Departments and 17 Autonomous Bodies (Appendix-1.2) under the Economic Sector are in this Report of the Comptroller and Auditor General of India (CAG). Compliance Audit covers examination of transactions relating to expenditure of the audited entities to ascertain whether the......

This resulted in extra expenditure of ` 2.83 crore, execution of which was doubtful. There was a general tendency on the part of the divisions to revise the estimates by increasing the scope of work and adjusting the excess quantity on account of the revision, from the available savings......

& Land Reforms Officer BM Bituminous Macadam BOQ Bill of Quantities BPHC Block Primary Health Centres BSF Block Seed Farm CAG Comptroller and Auditor General C&ID Commerce & Industries Department CBR California Bearing Ratio CD Check Dam CE Chief Engineer DAC&FW Department of Agriculture......

If such instances occur on a regular basis, it is the responsibility of the State Government to discuss with the Principal Accountant General (A&E) and obtain approval to open appropriate Minor Heads. Indiscriminate booking of receipts and expenditure under Minor Head 800 affects transparency......

and Government controlled other Companies of the Government of West Bengal (GoWB) and within the audit jurisdiction of the Comptroller and Auditor General of India (CAG). These SPSEs were established to carry out the activities of commercial nature and to contribute in economic development of......

Changes in sectoral contribution to the GSDP is also important to understand the changing structure of the economy. Economic activity is generally divided into Primary, Secondary and Tertiary sectors, which correspond to the Agriculture, Industry and Service sectors. Trends in annual growth......

125 APPENDIX 1.1 (Refer Paragraph 1.1 in Chapter I) A Brief Profile of West Bengal A. General Data Sl. No. Particulars Figures 1. Area 88,752 sq. km 2. Population a. in 2011 (All India = 122.02 crore) # 9.17 crore b. in 2021 (All......

PAC, based on such explanatory notes and after due discussion with departmental heads in presence of Principal Accountant General (A&E) and Principal Accountant General (Audit-I), recommended 46 regularisation of excess expenditure under both voted grants and charged appropriations for the......

Abbreviations Used Abbreviations Full Form A&E Accounts & Entitlement AB Autonomous Body AC Abstract Contingent AE Aggregate Expenditure AGM Annual General Meeting AIS All India Service AMRUT Atal Mission for Rejuvenation and Urban Transformation APL Above Poverty Line AS Accounting Standard ATC......

None of the Controlling Officers explain ed the reasons for variations in expenditure vis-à-vis allocations, to the Principal Accountant General (A&E), which affects the accountability mechanism of Government and weakens legislative control over public finances. In seven cases (where......

Public Accounts Committee A Committee constituted by the Legislative Assembly for the examination of the reports of the Comptroller and Auditor General of India. State Finances Audit Report for the year ended March 2021 148 Terms Description Re-appropriation Means the transfer of funds from......