Audit Reports

West Bengal

Overview

This Report on the audit of expenditure incurred by the Government of West Bengal has been prepared for submission to the Governor under Article 151 of the Constitution. The Report covers significant matters arising out of the compliance and performance audits of various departments including autonomous bodies. Audit observations on the Annual Accounts of the Government would form part of a Report on State Finances, which is being presented separately. The Report containing the observations arising out of audit of statutory Corporations and Government Companies and the Report containing observations on audit of revenue receipts of the Government are also presented separately.

The Report starts with an introductory Chapter outlining the profile of audited entities, audit mandate, planning and extent of audit, the status of fiscal operation of the Government of West Bengal and the key audit findings which emerged during the year-long audit exercise. Chapter 2 of the Report covers performance audits while Chapter 3 discusses material findings emerging from compliance audits. Chapter 4 includes the findings arising out of the Chief Controlling Officer based audit of Water Resources Investigation and Development Department.

The cases mentioned in this Report are among those which came to notice in the course of test audit of accounts during the year 2010-11 as well as those which had come to notice in earlier years but could not be dealt with in previous Reports; matters relating to the period subsequent to 2010-11 have also been included wherever necessary.

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• Index
• Preface
• Chapter 1 - Introduction
• Chapter 2 - Performance Audit
• Chapter 3 - Compliance Audit
• Chapter 4 - Chief Controlling Officer based Audit of Government Department
• Appendices
• List of Abbreviations