Audit Reports

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......

Reporting Practices 87 Accounts Officer, State Election Commission stated that AC bills of ` 180 crore drawn (March 2018) for conducting Panchayat General Election-2018 remained unadjusted as the amount was yet to be spent.  AC bills of ` 196 crore drawn (between December 2019 and March......

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.......

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......

Estimate BEUP Bidhayak Elaka Unnayan Prakalpa BPL Below Poverty Line BRADA Bhangore Rajarhat Area Development Authority CA G Comptroller and Auditor General CAGR Compound Annual Growth Rate CCO Chief Controlling Officer CE Capital Expenditure CGA Controller General of Accounts CGST Central Goods......

Quality of expenditure on physical infrastructure was lower than the average of General Category States. Outstanding Public Debt at the end of the year has increased by 10.37 per cent. In the ensuing five and seven years, debt maturity will be 42.92 and 64.02 per cent respectively of total......

PAC, based on such explanatory notes and after due discussion with departmental heads in presence of Principals Accountant General (A&E) and Audit-I, recommended 46 regularisation of excess expenditure under both voted grants and charged appropriations for the financial years 2009-14. However,......

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 2020 110 Terms Description Re-appropriation Means the transfer of funds from......

The audit universe under the office of the Principal Accountant General (Audit-I), West Bengal (PAG), comprises 3,333 units of various levels related to 34 Grants. There are 32 Departments under audit jurisdiction of PAG (Audit-I), West Bengal. It also includes 120 bodies/ authorities which......

While reiterating the reasons for the failure, it also attributed this failure to additional factors of general apathy among common people and incompetence of deployed personnel. The WBDFC also added that taking lessons from the failure of the first phase, the scheme was remodelled minimising......

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......

Revenue Misclassification of Gift/ Settlement deeds 3.25 197 Appendices Description Page Appendix 1.1 Audit jurisdiction of Principal Accountant General (Audit-I), West Bengal 201 Appendix 1.2 Statement showing Department-wise and Year-wise list of outstanding Inspection Reports (IRs) and......

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

Workers BOCWWF West Bengal Building and Other Construction Workers’ Welfare Fund BRGF Backward Regions Grant Fund CAG Comptroller and Auditor General CBMWTF Common Bio-Medical Waste Treatment Facility CCTV Closed Circuit Television CCU Critical Care Unit CDR Child Death Reviews CH Central......

A: Revenue Account 2 Revenue Receipts 1,17,832 1,31,270 1,45,975 Revenue Expenditure 1,33,918 1,41,077 1,56,374 Tax Revenue 45,466 52,721 60,732 General Services 50,131 52,416 56,865 Non-Tax Revenue 2,950 3,117 3,657 Social Services 57,067 59,591 68,764 State’s share of Union Taxes/Duties......

Ordinarily, Government accords permission for opening of such A ccounts under intimation to the Principal Accountant General (A&E), Wes t Bengal. Except where the PD Accounts are created by law or rules having the force of law for discharging liabilities arising out of special enactmen ts, other......

47 Chapter II Financial Management and Budgetary Control The Comptroller and Auditor General of India performs the audit of appropriations to ascertain whether the expenditure actually in curred under various grants underlying the......

Full Form A&E Accounts & Entitlement AB Autonomous Body AC Abstract Contingent ADB Asian Development Bank AE Aggregate Expenditure AG Accountant General APL Above Poverty Line BAPL Bengal Aerotropolis Projects Limited BE Budget Estimates BEUP Bidhayak Elaka Unnayan Prakalpa BPL Below Poverty......

The audit has been conducted in conformity with the Auditing St andards issued by the Comptroller and Auditor General of India . Preface (......

in its focus on Education ( ` 29,362 crore), Health ( ` 9,678 crore) and Development Expenditure ( ` 1,22,674 crore) in comparison to other General Category States. The State, however, lagged be hind in the area of Capital Expenditure ( ` 23,717 crore). In the Krishak Bandhu scheme, out......

Public Accounts Committee A Committee constituted by the Legislative Assembly for the examination of the reports of the Comptroller and Auditor General of India. Re-appropriation Means the transfer of funds from one primary unit of appropriation to another such unit. Sinking Fund A Fund into......

A: Revenue Account Revenue Receipts 1,09,732 1,17,832 1,31,270 Revenue Expenditure 1,18,827 1,33,918 1,41,077 Tax Revenue 42,492 45,466 52,721 General Services 45,689 50,131 52,416 Non-Tax Revenue 1,862 2,950 3,117 Social Services 47,389 57,067 59,591 State’s share of Union 37,164 44,625......

Ordinarily, Government accords permission for opening of such Accounts under intimation to the Principal Accountant General (A&E), West Bengal. Except where the PD Accounts are created by law or rules having the force of law for discharging liabilities arising out of special enactments, other......

Chapter IIFinancial Management and Budgetary Control The Comptroller and Auditor General of India performs the audit of appropriations to ascertain whether the expenditure actually incurred under various grants underlying the......

The audit has been conducted in conformity with the Auditing Standards issued by the Comptroller and Auditor General of India. Preface v......

of public expenditure West Bengal fared favourably in its focus on Education ( ` 25,068 crore) and Health ( ` 8,857 crore) in comparison to other General Category States. The State, however, lagged behind in the area of Development Expenditure ( ` 1,06,505 crore) and Capital Expenditure ( `......

Public Accounts Committee A Committee constituted by the Legislative Assembly for the examination of the reports of the Comptroller and Auditor General of India. Re-appropriation Means the transfer of funds from one primary unit of appropriation to another such unit. Sinking Fund A Fund into......

BAPL Bengal Aerotropolis Projects Limited BE Budget Estimates BEUP Bidhayak Elaka Unnayan Prakalpa BPL Below Poverty Line CAG Comptroller and Auditor General CAGR Compound Annual Growth Rate CASP Central As sistance to State Plan CE Capital Expenditure CESC Calcutta Electric Supply Corporation CO......

showing the cluster-wise list of departme nts, autonomous bodies and public sector undertakings under the jur isdiction of the Principal Accountant General (Audit)-I, Maharashtra , Mumbai Name of the Cluster Name of department Name of autonomous bodies Name of public sector undertakings Health &......

Property tax includes water tax, sewerage tax, general tax, education cess etc. Property tax is levied on the capital value of land and building. The capital value of the propert y is determined considering the value of building or land as indicated in the S tamp Duty Ready Reckoner issued by......

About this Report 1.1 1 Audited Entity Profile 1.2 2 Authority for Audit 1.3 2 Organisational Structure of the Offices of the Principal Accountant General (Audit)-I, Maharashtra, Mumbai a nd the Accountant General (Audit)-II, Maharashtra, Nag pur 1.4 3 Planning and conduct of Audit 1.5 3......

Bodies and Public Sector Undertakings of the Govern ment of Maharashtra (GoM) conducted under the provisions of the Comptro ller and Auditor General’s (Duties, Powers and Conditions of Service ) Act, 1971 and Regulations on Audit and Accounts, 2020 issued ther eunder by the Comptroller......

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......