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West Bengal

Report No. 04 of 2024-Compliance Audit Report(Commercial) of Government of West Bengal for the year ended 31 March 2023.

Date on which Report Tabled:

Sat 25 Jul, 2026

Date of sending the report to Government

Thu 14 Nov, 2024

Government Type

State

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Sector Finance,Industry and Commerce,Power & Energy

Overview

Overview of Report No. 04 of 2024-Compliance Audit Report(Commercial) of Government of West Bengal for the year ended 31 March 2023.

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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Report No. 04 of 2024-Compliance Audit Report(Commercial) of Government of West Bengal for the year ended 31 March 2023.
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