Audit Reports

19 Chapter II Finances of the State 2.1 Introduction This chapter provides a broad perspective of the finances of the State, analyses critical changes in major fiscal aggregates relative to the previous year, overall trends during the five-year...

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103 Chapter V Functioning of State Public Sector Enterprises 5.1 Introduction This Chapter presents the summary of financial performance of Government Companies, Statutory Corporations and Government controlled other Companies of the Government of...

1 Chapter I Overview 1.1 Profile of the State West Bengal is located in the eastern region of India along the Bay of Bengal. It includes the Darjeeling Himalayan hill region, the Ganges delta, the Rarh region 1 and the coastal Sundarbans. The State...

69 Chapter III Budgetary Management 3.1 Budget Process The annual exercise of budgeting is a means for detailing the roadmap for efficient use of public resources. The Budget process commences with the issue of the Budget Circular, normally in...

vii Executive Summary Based on the audited accounts of the Government of West Bengal for the year ended March 2021, this Report provides an analytical review of the finances of the State Government. 1. Audit Findings 1.1 Fiscal Position Government...

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i Table of Contents Paragraph Page No. Preface v Executive Summary vii Chapter I – Overview Profile of the State 1.1 1 Gross State Domestic Product of the State 1.2 1 Basis and Approach to State Finances Audit Report 1.3 4 Report Structure 1.4 5...

v 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...

Appendices 147 Glossary of Terms Terms Description Appropriation Accounts Appropriation Accounts present the total amount of funds (Original and Supplementary) authorised by the Legislative Assembly in the budget grants under each voted grant and...

69 Chapter III Budgetary Management 3.1 Budget Process The annual exercise of budgeting is a means for detailing the roadmap for efficient use of public resources. The Budget process commences with the issue of the Budget Circular, normally in...

81 Chapter IV Quality of Accounts & Financial Reporting Practices A sound internal financial reporting system with relevant and reliable information significantly contributes to efficient and effective governance by the State Government. Compliance...

1 Chapter I Overview 1.1 Profile of the State West Bengal is located in the eastern region of India along the Bay of Bengal. It includes the Darjeeling Himalayan hill region, the Ganges delta, the Rarh region 1 and the coastal Sundarbans. The State...

i Table of Contents Paragraph Page No. Preface v Executive Summary vii Chapter I – Overview Profile of the State 1.1 1 Gross State Domestic Product of the State 1.2 1 Basis and Approach to State Finances Audit Report 1.3 3 Report Structure 1.4 4...

v 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...

vii Executive Summary Based on the audited accounts of the Government of West Bengal for the year ended March 2020, this Report provides an analytical review of the finances of the State Government. 1. Audit Findings 1.1 Fiscal Position Government...

99 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. As per 2001 Census 8.02 crore b. As per 2011 Census 9.13 crore 3. a. Density of...

Appendices 109 APPENDIX 4.3 Glossary of Terms Terms Description Appropriation Accounts Appropriation Accounts present the total amount of funds (Original and Supplementary) authorised by the Legislative Assembly in the budget grants under each voted ...

Appendices 111 List of Abbreviations Used Abbreviations Full Form A&E Accounts & Entitlement AB Autonomous Body AC Abstract Contingent AE Aggregate Expenditure AIS All India Service AMRUT Atal Mission for Rejuvenation and Urban Transformation APL...

155 Chapter 3: Individual Observations of Compliance Audit AGRICULTURE DEPARTMENT 3.1 Functioning of Automatic Weather Stations For establishment of Automatic Weather Stations (AWSs) to generate real time weather related information for farming...

1 Chapter 1: Overview 1 Introduction This Report covers matters arising out of the Compliance Audit of some State Government Departments and their Autonomous Bodies. The primary purpose of this Report is to bring to the notice of the Legislature the ...

Appendices 201 Appendix 1.1 (Refer paragraph 1.2, page 1) Audit jurisdiction of Principal Accountant General (Audit-I), West Bengal Departments Autonomous Bodies 235 / Authorities/ Corporations 1 Agriculture Under Section 14 2 Agricultural Marketing ...

i Table of Contents Paragraph Page Preface v Chapter 1: Overview 1 Chapter 2: Detailed Compliance Audit Health & Family Welfare Department Delivery of Health Care Services in selected District Hospitals 2.1 21 Labour Department West Bengal Building...

v Preface This Compliance Audit Report for the year ended March 2020 has been prepared for submission to the Governor of West Bengal under Article 151 of the Constitution of India for being laid before the Legislative Assembly of West Bengal. This...

Abbreviations 263 LIST OF ABBREVIATIONS USED IN THE REPORT Abbreviation Full Form AA&ES Administrative Approval and Expenditure Sanction AAFS Administrative Approval and Financial Sanction ADA Assistant Director of Agriculture AE Assistant Engineer...

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CHAPTER - II AUDIT OF TRANSACTIONS CHAPTER-II Audit of Transactions Audit of transactions of the government departments, their field formations as well as that of the autonomous bodies and public se ctor undertakings brought out instances of lapses...

CHAPTER - I INTRODUCTION CHAPTER-I INTRODUCTION 1.1 About this Report This Report of the Comptroller and Auditor General of India (C&AG) relates to matters arising from compliance audit of governm ent departments, autonomous bodies and public sector ...

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vii This Report for the year ended 31 March 2021 has be en prepared for submission to the Governor of the State of Maharash tra under Article 151 of the Constitution of India. This Report relates to audit of the Government Depa rtments, Autonomous...

ix Overview About this Report This Report of the Comptroller and Auditor General of India (C&AG) relates to matters arising from compliance audit of governm ent departments, autonomous bodies and public sector undertakings of the Government of...

vii 31 माच5 2021 रोजी संपलेUया वषा5साठ चा हा अहवाल भारताB या संGवधानाBया अन ु Bछे द 151 अंतग5त, महारा,- राaयाBया...

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CHAPTER II FINANCES OF THE STATE State Finances Audit Report for the year ended 31 March 2020 | 17 Chapter II: Finances of the State 2.1 Major changes in Key fiscal aggregates during 2019- 20 vis-à-vis 2018-19 This Section gives a bird’s eye view ...

CHAPTER IV QUALITY OF ACCOUNTS AND FINANCIAL REPORTING PRACTICES State Finances Audit Report for the year ended 31 March 2020 | 81 Chapter IV: Quality of Accounts and Financial Reporting Practices A sound internal financial reporting system with rel ...

CHAPTER I OVERVIEW OF THE STATE FINANCES State Finances Audit Report for the year ended 31 March 2020 | 1 Chapter I: Overview of the State Finances 1.1 Profile of the State Nagaland is situated in the North-Eastern region of India, bordering three...