Introduction

The Office

 

INTRODUCTION

The Offices of the Principal Accountants General/ Accountants General (Audit) are the State level functionaries of the Indian Audit & Accounts Department, headed by the Comptroller & Auditor General of India. These Offices perform the Audit function of the C&AG in respect of the expenditures and receipts of the State Government including State Autonomous Bodies and State Public Sector Undertakings.

The State Audit arrangements have been evolving over the years leading to audit jurisdictional redistributions of State Government Departments between two State Audit Offices.

Present jurisdiction (since May 2020):  The Office of the C&AG of India has grouped all the State Government Departments under sixteen different clusters based on their functional affinity. Of these 16 clusters, seven clusters are placed under the Audit Jurisdiction of this office, while remaining nine are with the other Audit Office. The present reorganization also involved change in the names of the Offices as under

Name of the Office

Office of the Principal Accountant General (Audit-I), West Bengal,

Office of the Principal Accountant General (Audit-II), West Bengal

Audit jurisdiction

The following seven clusters are under jurisdiction of Audit-I Office :

  1. Health and Welfare
  2. Education, Skill Development and Employment
  3. Finance
  4. Rural Development
  5. Agriculture, Food & Allied Industries
  6. Water Resources
  7. Law & Order

The following nine clusters are under jurisdiction of Audit-II Office :

  1. Energy and Power
  2. Industry and Commerce
  3. Transport
  4. Urban Development
  5. Environment, Science and Technology
  6. Public Works
  7. IT and Communication
  8. Culture and Tourism
  9. General Administration

LOCAL AUDIT DEPARTMENT (LAD)

The Local Audit Department (LAD) is entrusted with audit of Local Bodies comprising Panchayati Raj Institutions (PRIs), Urban Local Bodies (ULBs) & Other Local Bodies (OLBs). LAD has separate budget, individual DDO, while the expenditure of entire LAD group is reimbursed by Govt. of West Bengal (the historical background of the LAD has been discussed under the Local Audit Department section).

Till March 2002, the LAD was with the Office of the AG (Audit-I), West Bengal

Since April 2002, the LAD was attached to the O/o the AG (Receipt, Works & Local Bodies audit), West Bengal

At the time of reorganization of April 2012, LAD was once again transferred to this office in April, 2012 after restructuring.

Under the present arrangement since May 2020, the LAD Function is bifurcated between two State Audit Offices. Audit of Panchayati Raj Institutions and Other Local Bodies falling under above seven clusters remained with Audit-I Office, while audit of Urban Local Bodies and Other Local Bodies falling under nine clusters were transferred to Audit-II

Office of the Pr. AG (Audit-I), West Bengal
  • All Panchayati Raj Institutions
  • All Other Local Bodies administratively affiliated to any of the seven clusters falling under audit jurisdiction of Audit-I Office

Office of the Pr. AG (Audit-II), West Bengal
  • All Urban Local Bodies
  • All Other Local Bodies administratively affiliated to any of the nine clusters falling under audit jurisdiction of Audit-II Office

A summary of the evolution of the State Audit Offices in West Bengal:

In November 1985, the Indian Audit & Accounts Department was bifurcated into Audit and Accounts. As a result, separate Audit office came into existence with effect from 1 November 1985.

The Audit Office was also divided into the following two offices

  • Accountant General (Audit-I), West Bengal
  • Accountant General (Audit-II), West Bengal

Since then the chronology of events of rechristening/ reorganization was as under

Date

Office-I

Office-II

November 1985

Accountant General (Audit-I), West Bengal
(including the Local Audit Department)

Accountant General (Audit-II), West Bengal

April 2002: Rechristening of State Audit Offices 

Principal Accountant General (Audit),
West Bengal

Accountant General (Receipt, Works & Local Bodies Audit),
West Bengal
(The Local Audit Department was transferred to this office from the O/o the AG (Audit-I), WB)

April 2012: (Restructuring of State Audit Offices based on Sectoral distribution of Auditee Departments – General, Social & Economic)

Principal Accountant General (General & Social Sector Audit), West Bengal
(The Local Audit Department was transferred back from AG (RWLBA))
Jurisdictional outline:

Departmental functionaries, Autonomous Bodies and PSUs under General & Social Sector Departments such as, Health & Family Welfare, Education, Finance, Home, Public Health Engineering, Labour, Food & Supplies, Urban Development, etc.) (G&SS I wing)
Panchayati Raj Institutions (SS-II Wing headed by Examiner of Local Accounts (PRIs))
Urban Local Bodies and Other Local Bodies (SS-III Wing headed by Examiner of Local Accounts (ULBs))

Accountant General (Economic & Revenue Sector Audit), West Bengal
Jurisdictional outline:
Departmental functionaries, Autonomous Bodies under Economic Sector Departments such as, Public Works, Irrigation & Waterways, Environment, Forest, Agriculture, Transport, Power, Co-operation, Animal Resources Development, etc. (ESA-I Wing)
All Public Sector Undertakings belonging to Economic Sector (ESA-II Wing)
All revenue receipts of the State Government  (RA Wing)

May 2020
(Cluster-based reorganisation of State Audit Offices)

Principal Accountant General (Audit-I), West Bengal
Jurisdictional Outline:
All the State Government Departments were grouped under sixteen different clusters bases on their functional affinity. The following seven clusters are under jurisdiction of Audit-I Office :

  1. Health and Welfare
  2. Education, Skill Development and Employment
  3. Rural Development
  4. Agriculture, Food & Allied Industries
  5. Water Resources
  6. Law & Order
  7. Finance

Under this new arrangement the LAD Function is bifurcated between these two offices. Audit of Panchayati Raj Institutions and Other Local Bodies falling under above seven clusters remained with Audit-I

Principal Accountant General (Audit-II), West Bengal
Jurisdictional Outline:
All the State Government Departments were grouped under sixteen different clusters bases on their functional affinity. The following nine clusters are under jurisdiction of Audit-II Office

  1. Energy and Power
  2. Industry and Commerce
  3. Urban Development
  4. Environment, Science and Technology
  5. Public Works
  6. IT and Communication
  7. Culture and Tourism
  8. General Administration
  9. Transport


On bifurcation of LAD function, audit of Urban Local Bodies and Other Local Bodies falling under above nine clusters were transferred to Audit-II

 

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Last updated: 20/01/2022
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