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West Bengal

Report No. 3 of 2021-State Finances Audit Report, Government of West Bengal of 2019-20

Date on which Report Tabled:

Fri 25 Mar, 2022

Date of sending the report to Government

Fri 06 Aug, 2021

Government Type

State

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Sector Finance,General Sector Ministries and Constitutional Bodies

Overview

Overview of the Report No. 3 of 2021- State Finances Audit Report of the Government of West Bengal for the year 2019-20

State Finances Audit Report for the year ended March 2020 has been prepared for submission to the Governor of West Bengal under Article 151 of the Constitution of India. The Reports containing the findings of Performance Audit and Compliance Audit in various Government departments, observations arising out of audit of Statutory Corporations, Boards and Government Companies and observations on Revenue Receipts are presented separately.

Based on the audited Accounts of the Government of West Bengal for the year 2019-20, this Report provides an analytical review of the Annual Accounts of the State Government. The Report is structured in four chapters.

Chapter 1 of this Report contains the basis and approach to the State Finances Audit Report, structure of the Report, structure of Government Accounts, budgetary processes, trends in key fiscal parameters like surplus/deficit, fiscal surplus/deficit, etc. and fiscal correction path.

Chapter 2 and 3 of the Report contain Audit findings on matters arising from an examination of the Finance Accounts and Appropriation Accounts respectively, of the State Government for the year ended 31 March 2020. Information has been obtained from Government of West Bengal, wherever necessary.

Chapter 4 provides an overview and status of the State Government’s compliance with various financial rules, procedures and directives during the current year.

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Report No. 3 of 2021-State Finances Audit Report, Government of West Bengal of 2019-20
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