Scope of Audit

Functions of this Office (from Audit Plan Year 2020-21) consequent upon Cluster based jurisdictional reorganization of State Audit Offices

• Audit of expenditure incurred by the Government of West Bengal under all Departments falling under seven Clusters, namely:

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

• Audit of the accounts of the Autonomous Bodies /authorities (under the above mentioned seven clusters) substantially financed by the Government.
• Audit of Revenue Receipts of the State Government collected by the Departments under the above seven Clusters (namely, Goods & Services Tax, Stamp Duty & Registration, State Excise, Profession Tax, Electricity Duty, Amusement Tax, etc.)
• Audit of the accounts of the Autonomous Bodies /authorities belonging to those clusters, which though not substantially financed, but attracts audit under the C&AG's (DPC) Act or audit of which has been entrusted to the C&AG.
• Audit of the accounts of the State Public Sector Undertakings under these seven clusters.
• Audit of Annual Accounts (Finance Accounts and Appropriation Accounts) of the State Government compiled by office of the Accountant General (A&E), WB and certification thereof.
• Preparation of the Report of the CAG of India (State Finances) on the Government of West Bengal and submission of the same to the Governor as per Article 151 of the Constitution of India.
• Preparation of the Report of the CAG of India on Clusters/ Departments of the Government of West Bengal under the audit jurisdiction of this office and submission of the same to the Governor as per Article 151 of the Constitution of India.
• Assisting the Committee on Public Accounts (PAC) and the Committee on Public Undertakings (COPU) of the West Bengal Legislative Assembly in examination of the Reports of the CAG of India. 
• Certification of expenditure on World Bank and other Externally Aided Projects (EAPs) as entrusted by the Office of the C&AG of India. Also certification of expenditure on Centrally Sponsored Schemes and State Plan Schemes.
• Audit of Panchayati Raj Institutions (Zila Parishad, Panchayat Samity and Gram Panchayats)
• Audit of Other Local Bodies (including Trust Funds) which are administratively affiliated to Departments under the audit jurisdiction of this office.
• Publication of the Reports of the Examiner of Local Accounts on PRIs
• Further, the above functions are broadly divided into two categories viz. Central audit and Local audit.
• In the Central Audit Wing (named as Financial Audit Wing), the vouchers received from the Office of the Principal Accountant General (A&E), West Bengal are examined for the correctness of the expenditure with reference to sanctions issued by appropriate authority, etc.
• During Local Audit of offices of the Governments the accounts records are examined to see whether they are maintained correctly.

Further, the above functions are broadly divided into two categories viz. Central audit and Local audit.

• In the Central Audit Wing, the vouchers received from the Office of the Principal Accountant General (A&E), West Bengal are examined for the correctness of the expenditure with reference to sanctions issued by appropriate authority, etc.
• During Local Audit of offices of the Governments the accounts records are examined to see whether they are maintained correctly. 

The Audit work can be further classified in to the following categories

• Financial Audit (also known as certification audit)
• Compliance Audit
• Performance Audit.

• Audit of expenditure incurred by the Government of West Bengal under the General & Social Sector.
• Audit of the accounts of the Autonomous Bodies /authorities (under the General & Social Sector) substantially financed by the Government.
• Audit of the accounts of the Autonomous Bodies /authorities, which though not substantially financed, but attracts audit under the C&AG's (DPC) Act or audit of which has been entrusted to the C&AG.
• Audit of the accounts of the State Public Sector Undertakings under the General & Social Sector.
• Audit of Annual Accounts (Finance Accounts and Appropriation Accounts) of the State Government compiled by office of the Accountant General (A&E), WB and certification thereof.
• Preparation of the Report of the CAG of India (General & Social Sector) on the Government of West Bengal and submission of the same to the Governor as per Article 151 of the Constitution of India.
• Preparation of the Report of the CAG of India (State Finances) on the Government of West Bengal and submission of the same to the Governor as per Article 151 of the Constitution of India.
• Assisting the Committee on Public Accounts (PAC) and the Committee on Public Undertakings (COPU) of the West Bengal Legislative Assembly  in examination of the Reports of the CAG of India . 
• Certification of expenditure on World Bank and other Externally Aided Projects (EAPs). Also certification of expenditure on Centrally Sponsored Schemes and State Plan Schemes.
• Audit of Panchayati Raj Institutions (Zilla Parishad, Panchayat Samity and Gram Panchayats)
• Audit of  Urban Local Bodies and Other Local Bodies
• Publication of the Reports of the Examiner of Local Accounts (separate reports for the PRIs and ULBs)