On behalf of CAG of India, the Principal Accountant General (Audit-II), West Bengal conducts audit following sector :
Audit Management Group-I (Audit Sector)
Audit of following departments fall under audit Jurisdiction of AMG-I(Audit Sector)wing under Agriculture, Food & Allied Industries cluster under section 14 and section 19 of the CAG’s DPC Act 1971.
- Agriculture
- Agriculture Marketing
- Animal Resources Development
- Food Processing Industries and Horticulture
- Fisheries
- Food & Supplies
- Consumer Affairs
- Cooperation
Audit Management Group-II
On behalf of Comptroller and Auditor General of India (CAG), the Accountant General (Audit – II), West Bengal (AG) conducts the audit of four Apex Auditable Entities comprising of 156 Apex, Audit and implementing Units, 9 Autonomous Bodies, 34 Public Sector Undertakings and 22 DMFTs under the Government of West Bengal.
The audit jurisdiction of AMG – II covers conducting various audits as under in respect of the above entities:
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Financial audits
- Supplementary audit of the financial statements under Section 143 of the Companies Act 2013;
- Separate Audit Reports (SARs) as sole auditor of Development Authorities.
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Compliance audit under sections 13, 14, 15, 19 and 20 of the Comptroller and Auditor General’s (Duties, Powers and Conditions of Service) Act, 1971
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Performance Audit
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Detailed Compliance Audit
Audit Management Group-III
The Audit Management Group-III (AMG-III) is responsible for Audit of accounts of State Government Departments/ Agencies/ Autonomous Bodies/PSUs grouped under three clusters viz., 1. Public Works (viz. PWD and PHED); 2. Water Resources (viz. I&WD and WRI&DD); 3. Culture & Tourism (viz. I&CA Dept. and Tourism Dept.). There are six (06) Departments including Four (04) Engineering and two (02) Non-engineering Departments; twelve (12) Autonomous Bodies, Eight (08) Public Sector Undertakings (PSUs), One (01) Inactive Statutory Corporation and five (05) Externally Aided Projects (EAPs) within these three clusters.
Audit Management Group-IV
Audit Management Group-IV(AMG-IV) deals with the Audit of four State Government Departments namely (i) Transport Department (ii) Power Department (iii) Non-Conventional and Renewable Energy Sources Department and (iv) Information Technology and Electronics Department. There are 254 audit units under these four Departments comprising four (4) Apex units, 25 Audit units and 225 Implementing units.