| AUDIT JURISDICTION |
In compliance with Notification No. 112/09-SMU/2020 dated 15.05.2020 on the Subject “Restructuring of State Audit Offices - West Bengal” read with the earlier notification No.59/31- SMU/2018 dated 09-03-2020 brought out by the Strategic Management Unit, Office of the Comptroller & Auditor General of India, all the State Government Departments are grouped under sixteen different clusters.
The present audit jurisdiction of the Office of the Pr. Accountant General (Audit-I), West Bengal covers the following seven clusters
|
Cluster name |
Department under the Cluster |
|
Health and Welfare |
|
|
Education, Skill Development and Employment |
|
|
Finance |
|
|
Rural Development |
|
|
Agriculture, Food & Allied Industries |
|
|
Water Resources |
|
|
Law & Order |
|
This office also audits all State Public Sector Undertakings and Other Local Bodies (other than PRIs and ULBs) affiliated to the abovementioned Departments.
Following are the Audit jurisdictions and mandate of Local Audit Department (under Audit Management Group-III of this office) operating under the control of this office
(A) Panchayati Raj Institutions
|
Sl No. |
Audit Unit/ Category of Audit Unit (with Number of units in the brackets) |
Audit Mandate |
|
1. |
|
Section 186 of the West Bengal Panchayat Act, 1973 |
* The number of GPs and PSs does not include 112 GPs and 8 PSs which fall under the Gorkhaland Territorial Administration
(B) Other Local Bodies (OLBs)
|
Sl No. |
Audit Unit/Category of Audit Unit (with Number of units in the brackets) |
Audit Mandate |
|
1. |
Universities (19) |
Provision of Act/Statute of respective University |
|
2. |
District Primary School Council (19) |
Section 74(1) of the West Bengal Primary Education Act, 1973 |
|
3. |
Local Library Authority (18) |
Section 18(2) of the West Bengal Public Libraries Act, 1979 |
|
4. |
Administrator General & Official Trustee(A.G.O.T.) |
Rule 414 of the Bengal Wards’ Manual, 1939 |
|
5. |
Official Receiver, High Court |
Rule 13(1) of the rules framed by Government under section 11 of the Calcutta Official Receiver’s Act, 1938 |
|
6. |
Officer Receiver, 24 Parganas (S) |
Rule 6 of the Provincial Insolvency (Supplementary), Rules, 1940, printed at page 185 of the Civil Rules and orders of the High Court, Calcutta, Volume-I |
|
7. |
West Bengal Board of Primary Education |
Section 35(1) of the West Bengal Primary Education Act, 1973 |
|
8. |
West Bengal Council Of Higher Secondary Education |
Section 31(1) under Ch. VII of the West Bengal Council of Higher Secondary Education Act, 1975. |
|
9. |
The individual Auqaf (Formerly wakfs) (85) |
Section 47 of Wakf Act 1995. |
|
10. |
The fund of Auqaf Board (28),West Bengal |
Section 80 of Wakf Act 1995 |
|
11. |
The fund of individual Wakfs under the direct management of the Board of Auqaf (63) |
Section 45 (5) of the Wakf Act 1995 |
|
12. |
Others Local Funds (Trust Funds) (294) |
Rule 4 of the Trust Fund Accounts Rule. |
|
13. |
West Bengal Board of Secondary Education (WBBSE) |
Section 36(1) of the West Bengal Board of Secondary Education Act, 1963. |
|
14. |
Police Commissioner’s Fund including Poor box Fund & Claude Martin Fund. |
G.O. No. 3348PL dated 11.06.1934 amended by GO No. 1500-PL dated 28.04.1949. |
|
15. |
Indian Institute of Social Welfare and Business Management |
C & AG’s order vide Letter No. 1716-Admn-I/510-55 dated 24th August 1955. |
|
16. |
Krishnath College |
The Accountant General has been appointed as auditor of the accounts of Krishnath College vide Government of Bengal, Education Branch order no. 6574, dated the 25.11.1912. |
| 17. | Naba-Kustha-Nibas |
Mandate not readily available. |
| 18. | Asansol Mines Board of Health |
Mandate not readily available. |
| 19. | Fish Farmers Development Agencies (18) | Mandate not readily available. |
Jurisdiction prior to reorganisation of May 2020
Prior to Cluster based jurisdictional reorganization of State Audit Offices effective from May 2020 (i.e. till Audit Plan year 2019-20), Audit Jurisdiction of this office was as under
|
Sl no. |
Name of the Departments |
Sector (General/Social) |
|
1 |
Backward Class Welfare |
Social |
|
2 |
Correctional Administration |
General |
|
3 |
Disaster Management and Civil Defence |
Social |
|
4 |
Food and Supplies |
Social |
|
5 |
Finance |
General |
|
6 |
Fire & Emergency Services |
Social |
|
7 |
Health and Family Welfare |
Social |
|
8 |
Higher Education |
Social |
|
9 |
Home and Hill Affairs |
General |
|
10 |
Housing |
Social |
|
11 |
Information & Cultural Affairs |
Social |
|
12 |
Judicial |
General |
|
13 |
Labour |
Social |
|
14 |
Law |
General |
|
15 |
Minority Affairs & Madrasah Education |
Social |
|
16 |
Mass Education Extension & Library Services |
Social |
|
17 |
Panchayat & Rural Development |
Social |
|
18 |
Parliamentary Affairs |
General |
|
19 |
Personnel & Administrative Reforms |
General |
|
20 |
Public Health Engineering |
Social |
|
21 |
Planning, Statistics |
General |
|
22 |
School Education |
Social |
|
23 |
Self Help Groups & Self Employment |
Social |
|
24 |
Technical Education, Training & Skill Development |
Social |
|
25 |
Urban Development and Municipal Affairs |
Social |
|
26 |
Women and Child Development and Social Welfare |
Social |
|
27 |
Youth Services and Sports |
Social |
|
28 |
Tribal Development Department |
Social |
|
29 |
Programme Monitoring |
Social |
|
* 30 |
Land & Land reforms and Refugee Relief & Rehabilitation |
General |
* However, apex unit of the Land & Land reforms and Refugee Relief & Rehabilitation department was not under audit purview of this wing.
Besides above, prior to May 2020, all Local Bodies (Panchayati Raj Institutions, Urban Local Bodies & Other Local Bodies) were under the Audit jurisdiction of Local Audit Department, which was fully attached to this Office.