Audit Jurisdiction
On behalf of CAG of India, the Pr. Accountant General (Audit-II), West Bengal conducts audit following sector:
Economic Sector Audit (ESA)-I
The Economic Sector Audit-I (ESA-I) is responsible for audit of accounts of State Government Departments/ Agencies/ Autonomous Bodies grouped under “Economic Sector”. ESA-I is responsible for the audit of Nineteen (19) Departments [Four (4) Engineering and Fifteen (15) Non-engineering Departments and eighteen (18) Autonomous Bodies under the control of Government of West Bengal (attached in annexure).
Economic Sector Audit (ESA)-II
On behalf of Comptroller and Auditor-General (CAG) of India, the PrincipalAccountant General (PAG), ESA-II conducts the audit of 84 entities comprising 65 Government Companies, 6 Corporations,7 Departmentally Managed Undertakings, 5 Departmentsand 1 Regulatory Authority.
Audits are further categorised into four types: -
Revenue Sector Audit (RSA)
Receipt and expenditure Audit of following Directorates fall under audit Jurisdiction of RSA wing under section 16 and 13 of the C & AG’s DPC Act 1971.
ANNEXURE
List of Departments
| Sl. No. | Name of the Departments |
|---|---|
| 1 | Public Works |
| 2 | Irrigation & Waterways |
| 3 | Water Resources Investigation & Development |
| 4 | Sundarban Affairs |
| 5 | Forest |
| 6 | Agriculture |
| 7 | Agriculture Marketing |
| 8 | Animal Resources Development |
| 9 | Micro, Small & Medium Enterprise & Textile |
| 10 | Co-operation |
| 11 | Fisheries |
| 12 | Paschimanchhal Unnayan Affairs |
| 13 | North Bengal Development |
| 14 | Consumer Affairs |
| 15 | Food Processing Industries & Horticulture |
| 16 | Land & Land Reforms & Refugee, Relief & Rehabilitation |
| 17 | Industry, Commerce & Enterprises |
| 18 | Environment |
| 19 | Science & Technology & Bio-Technology |
List of State Autonomous Bodies
| Sl. No. | Name of the State Autonomous Bodies |
|---|---|
| 1 | Hooghly River Bridge Commissioners |
| 2 | Commissioners for RabindraSetu |
| 3 | West Bengal Khadi& Village Industries Board |
| 4 | West Bengal Biodiversity Board |
| 5 | West Bengal University of Animal & Fishery Sciences |
| 6 | East Kolkata Wetland Management Authority |
| 7 | West Bengal Veterinary Council |
| 8 | Compensatory Afforestation Fund Management and Planning Authority |
| 9 | GorkhalandTeritorial Administration |
| 10 | West Bengal Pollution Control Board |
| 11 | West Bengal Renewable Energy Development Agency |
| 12 | Institute of Environmental Studies and Wetland Management |
| 13 | Food Craft Institute |
| 14 | PaschimBango Go-SampadBikashSanstha |
| 15 | West Bengal State Export Promotion Society |
| 16 | West Bengal State Agriculture Marketing Board |
| 17 | West Bengal State Forest Development Agency |
| 18 | West Bengal State Council of Science & Technology |
- Financial audits
- Supplementary audit of the financial statementsunder section 143(6)(b) of the Companies Act, 2013
- Separate Audit Reports (SARs) as sole auditors of West Bengal Industrial Infrastructure Development Corporation, Calcutta State Transport Corporation, North Bengal State Transport Corporation, South Bengal State Transport Corporation and West Bengal Electricity Regulatory Commission. In addition, SAR in respect of West Bengal Financial Corporation is also prepared, but CAG is not the sole auditor.
- Compliance audit under sections 13, 14, 15, and 19 & 20 of the CAG’s DPCAct, 1971
- Performance Audit.
- *Directorate of Commercial Taxes
- * Directorate of Revenue Stamp
- * Directorate of Transport
- * Directorate of Electricity Duty
- * Directorate of Excise Duty
- * Directorate of Land Records
- * Directorate of Mines & Minerals
- * Directorate of State Lotteries
- * Directorate of Agriculture and Income Tax