This Report on State Finances for the year ended March 2017 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 audit of transactions in various Departments and observations arising out of audit of Statutory Corporations, Boards and Government Companies and the Report containing observations on Revenue Receipts are presented separately.
Based on the audited Accounts of the Government of West Bengal for the year 2016-17, this Report provides an analytical review of the Annual Accounts of the State Government. The Report is structured in three chapters.
Chapter 1 is based on the audit of Finance Accounts and makes an assessment of West Bengal Government’s fiscal position as on 31 March 2017. It, inter-alia, provides an insight into the public finances of the State including trends in receipts, expenditure and borrowing by the State Government.
Chapter 2 is based on Appropriation Accounts and describes Appropriations and the manner in which the allocated resources were managed by the various Departments.
Chapter 3 is an inventory of Government’s compliance with various financial rules, procedures and directives.