Follow-up of Audit Reports

 

Economic Sector Audit-I

124(as on date 31.03.2020) number of non-selected audit paras replies of which are pending to be received from Departments.  Replies of three selected paras are also not received from Departments.

Economic Sector Audit-II

Audit Paragraphs selected for discussion by Committee on Public Undertakings

Department-wise list of Audit paragraphs/ Performance Audits for which departmental replies were not received from the departments as on 31 January 2020 in respect of Economic Sector Audit‑ II, W.B.

Name of the Department/ Company/ Corporation

Year of Audit Report (Commercial)

Para Nos.

Total number of Paras

Total number of Reviews

(1)

(2)

(3)

(4)

(5)

Industry, Commerce & Enterprises

West Bengal Mineral Development and Trading Corporation Limited.

2016-17

3.2

1

 

Public Works

Britannia Engineering Limited, Mackintosh Burn Limited, Westinghouse Saxby Farmer Limited.

2016-17

2

-

1

West Bengal Highway Development Corporation Limited

2016-17

3.9

1

 

Transport

Five State Transport Undertakings

2016-17

3.1

1

 

Information Technology & Electronics

W B Electronics Industry Development Corp Ltd

2015-16

2.2

-

1

Micro, Small & Medium Enterprises and Textiles

W B Small Industries Development Corp Ltd

2015-16

3.1

1

-

Grand Total

 

 

04

2

 

Audit paragraphs not selected for discussion by Committee on Public Undertakings

Department-wise list of Audit paragraphs/ Performance Audits for which departmental replies were not received from the departments as on 31 January 2020 in respect of Economic Sector Audit‑ II, W.B.

Name of the Department/ Company/ Corporation/ Board

Year of Audit Report (Commercial)

Para Nos.

Total number of

Paras           Reviews

(1)

(2)

(3)

(4)

(5)

Finance

Eastern Distilleries & Chemicals Limited

2005-06

4.20#

1

-

Eastern Distilleries & Chemicals Limited

2010-11

3.9

1

-

West Bengal Infrastructure Development Finance Corporation Limited

2014-15

3.10

1

-

Total

 

 

3/3

-

Information Technology & Electronics

W B Electronics Industry Development Corp Ltd

2008-09

4.14

1

-

Webel Consumer Electronics Limited

2009-10

3.16

1

-

Webel Technology Limited

2004-05

4.3

1

-

2004-05

4.10^

1

-

Total

 

 

4/4

-

Agriculture

West Bengal State Seed Corporation Limited

2011-12

3.13

1

-

Total

 

 

1/1

 

Tourism

W B Tourism Development Corporation Limited

2005-06

4.20#

1

-

Total

 

 

1/0

 

Public Enterprises and Industrial Reconstruction

Saraswaty Press Limited & West Bengal Text Book

Corporation Limited

2016-17

3.3

1

 

Total

 

 

1/1

 

Power & Non-Conventional Energy Sources

West Bengal Power Development Corporation Limited

 

2007-08

3.5

1

-

2010-11

3.5

1

-

2010-11

3.6

1

-

 

2014-15

3.1

1

-

 

2011-12

3.2

1

-

 

2012-13

4.2

1

-

 

2012-13

4.3

1

-

West Bengal State Electricity Distribution Company Limited

2015-16

3.5

1

-

2012-13

2

-

1

West Bengal State Electricity Transmission Company Limited

2016-17

3.7

1

 

Total

 

 

9/9

 

Transport

 

 

 

 

Calcutta State Transport Corporation

2012-13

4.9

1

-

Total

 

 

1/1

 

Sundarban Affairs

 

 

 

 

Sundarban Infrastructure Development Corporation Limited

2014-15

3.9

1

-

Total

 

 

1/1

 

Grand Total

 

 

20

1

 

Statement showing the position of COPU reports where Action Taken Notes are yet to be received from the departments as on 31 January 2020 in respect of Economic Sector Audit‑II, W.B.

Name of the Department/ Corporation/Company/Board

Year of Audit Report (Commercial)

Para No.

No. of COPU Report

No. of recommendations

Tabled in WBLA on

(1)

(2)

(3)

(4)

(5)

(6)

Industry Commerce & Enterprises

 

West Bengal Industrial Development Corporation Limited

2008-09

4.12

130th

1

29.03.2012

Haldia Petrochemicals Limited

Suomoto

161st

5

26.02.2016

Finance Department

 

West Bengal Infrastructure Development Finance Corporation Limited

2007-08

2.2

153rd

2

02.03.2015

2008-09

4.17

132nd

3

29.03.2012

2009-10

3.9

148th

3

27.08.2013

Tourism

 

West Bengal Tourism Development Corporation Limited

2005-06

4.17

93rd

3

17.07.2008

2003-04

4.13

97th

2

02.12.2008

2011-12

2.2

163rd

5

08.12.2016

Power and Non-Conventional Energy Sources

 

West Bengal Power Development Corporation Limited

2010-11

3.4

150th

2

19.02.2014

Durgapur Project Limited

2013-14

2.1

174th

2

29.11.2017

West Bengal State Electricity Distribution Limited

2015-16

3.2

176th

3

19.03.2019

3.3

177th

2

3.4

178th

3

Agriculture

West Bengal State Seed Corporation Limited

2014-15

2

175th

3

Sundarban Affairs

 

The Sundarban Infrastructure Development Corporation Limited

2013-14

3.3

165th

1

08.12.2016

Total

15

40

 

Revenue Sector Audit

As per the Constitutional provisions vide Article 151(2), the Reports of the Comptroller and Auditor General (CAG) 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. Further, under the Comptroller and Auditor General (Duties, Powers and Conditions of Service) Act 1971, the State Government is obliged to place the Audit Reports before the Legislature of the State, as soon as may be after it is received.

The Reports of the CAG of India, in respect of accounts of the State were not being laid before the legislature in a timely manner. Audit noticed that the Reports for the years 2011-12 and 2012-13, which were submitted to the Governor in March 2013 and April 2014 respectively, were laid before legislature in July 2014. Similarly, the Reports for the years 2013-14 and 2014-15, which were submitted to the Governor in April 2015 and March 2016 respectively, were also tabled together in July 2016.

The pattern indicates that laying of Reports of CAG before the Legislature has been made a biennial exercise by the State Government. Such violation of Constitutional provisions deprived the legislature of the opportunity to have control over the Executive in respect of finances and its utilisation in the State.

The internal working system of the Public Accounts Committee (PAC), notified in December 2002, laid down that after the presentation of the Report of the Comptroller and Auditor General of India in the Legislative Assembly, the Departments shall initiate action on the audit paragraphs and the action taken explanatory notes thereon should be submitted by the Government within three months of tabling the Report, for consideration of the Committee. In spite of these provisions, explanatory notes on audit paragraphs of the Reports were being

delayed inordinately. 158 paragraphs (including Performance Audits) included in the Reports of the Comptroller and Auditor General of India on the Revenue Sector of the Government of West Bengal for the years ended 31 March 2011, 2012, 2013, 2014 and 2015 were placed before the State Legislative Assembly between 24 September 2012 and 4 July 2016. The action taken explanatory note in respect of only one sub-paragraph of Performance Audit was received on time. The action taken explanatory notes from the concerned Departments on 14 sub-paragraphs/paragraphs were received late with average delay of 16 months in respect of Audit Reports for the years ended 31 March 2011, 2012, 2013, 2014 and 2015. Action taken explanatory notes in respect of remaining paragraphs from five departments (Finance, Commerce & Industries, Transport, Home and Land & Land Reforms) had not been received for the Audit Reports for the years ended 31 March 2011, 2012, 2013, 2014 and 2015 so far (February 2018).

The Public Accounts Committee discussed during 2016-17 (September 2016 and January 2017) eight selected paragraph of the Audit Report for the year 2006-07, 2009-10 and 2010-11.

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