Audit Reports

West Bengal

Report No. 3 of 2019-State Finances Audit Report, Government of West Bengal for 2017-18

Date on which Report Tabled:
Fri 25 Mar, 2022
Date of sending the report to Government
Mon 17 Feb, 2020
Government Type
Sector Finance,General Sector Ministries and Constitutional Bodies


Overview of the Report No. 3 of 2019- State Finances Audit Report of the Government of West Bengal for the year 2017-18

State Finances Audit Report for the year ended March 2018 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 2017-18, 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 the Finance Accounts and makes an assessment of the West Bengal Government’s fiscal position as on 31 March 2018. It, inter-alia, provides an insight into the trends in the revenue, expenditure, repayment of debt and borrowing patterns.

Chapter 2 is based on Appropriation Accounts and gives grant-wise description of appropriations and the manner in which the allocated resources were managed by the service delivery departments.

Chapter 3 is an inventory of Government of West Bengal’s compliance to various reporting requirements and financial rules.


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