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Compliance Performance
West Bengal

Report No. 3 of 2020-Public Sector Undertakings, Government of West Bengal of 2017-18

Date on which Report Tabled:
Fri 25 Mar, 2022
Date of sending the report to Government
Thu 13 Aug, 2020
Government Type
State
Sector Power & Energy

Overview

Overview of Report No. 3 of 2020-Public Sector Undertakings, Government of West Bengal of 2017-18

This Report deals with results of audit of Government Companies and Statutory Corporations and has been prepared for submission to Government of West Bengal under section 19A of the Comptroller and Auditor General’s (Duties, Powers and Conditions of Service) Act, 1971, for laying before the State Legislature.


The accounts of the Government Companies (including companies deemed to be Government Companies as per the provision of the Companies Act) are audited by the Comptroller and Auditor General of India (CAG) under the provisions of Section 619 of the Companies Act 1956 and Sections 139 and 143 of the Companies Act 2013. The accounts certified by the Statutory Auditors (Chartered Accountants) appointed by the CAG under the Companies Act are subject to supplementary audit by officers of the CAG and the CAG gives his comments or supplements the reports of the Statutory Auditors. In addition, these companies are also subject to test audit by the CAG. The audit arrangements of Statutory Corporations are prescribed under the respective acts through which the corporations are established.

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