Audit Product and Their Tabling

RSA Wing

   ESA-I Wing

Audit Product: In the State, one or more Audit Reports of the Comptroller & Auditor General of India are prepared for the Civil Departments, State Commercial Undertakings, Revenue Receipts and State Finances for submission to the Governor of West Bengal under article 151 of the Constitution of India. Some of the reports are presented in a stand-alone format to focus on the functioning/implementation of major flagship programmes/schemes of the State Government and/or matters of great importance and topicality.

Tabling of Audit Reports: The Audit Reports after being signed by the Principal Accountant General (Audit) and counter signed by the C&AG of India are submitted to the Governor and the Secretary to the Finance Department, Govt. of West Bengal who shall take prompt action for submission of the reports to the West Bengal Legislative Assembly. The Principal Accountant General (Audit) shall send copies of the audit reports to the Secretary to Government of concerned departments after tabling of the reports in the State Legislature. In the first Public Accounts Committee (PAC) meeting held after circulation of the Audit Reports, the PAC with assistance of the C&AG officials select the most important audit paragraphs which should be taken up for in-depth examination. The Department concerned in respect of all audit paragraphs contained in various Audit Reports is required to submit to the PAC through the Ministry of Finance remedial/corrective Action Taken Notes, duly vetted by Audit within four months from the date of laying of the relevant Audit Reports on the Table of the House. After the Committee has completed the examination of any paragraphs it may frame its recommendations in the form of a Report. The draft PAC Report is factually verified by Audit and the changes, if any, suggested by Audit are considered at the time of adoption of the Report. Immediately after presentation of a PAC Report, copies of the same are made available to the department concerned who are required to inform Assembly Secretariat of the action taken by them on the recommendations contained in the PAC Report within six months from the date of presentation of the Report.

   ESA-II Wing

Under Article 151 the reports of the Comptroller and Auditor General of India relating to the accounts of a State shall be submitted to the Governor of the State, who shall cause them to be laid before the Legislature of the State