Audit Reports
West Bengal
Report No. 02 of 2026- State Finances Audit Report of the Government of West Bengal for the year ended March 2025
Overview
This Report has been prepared for submission to the Governor of West Bengal under Article 151 of the Constitution. The State Finances Audit Report of the Government of West Bengal intends to assess the financial performance of the State, during the financial year 2024-25 and to provide the State Legislature with inputs, based on audit analysis of financial data. The Report contains three Chapters.
Chapter I – Overview of the Finances of the State This Chapter describes the basis and approach to the Report and provides a broad perspective of the finances of the State. It includes a macro-fiscal analysis of key indices and State’s fiscal position including deficits/ surplus, debt profile and key Public Account transactions.
Chapter II – Budgetary Management This Chapter is based on the Appropriation Accounts of the State and reviews the appropriations and allocative priorities of the State Government and reports on deviations from Constitutional provisions relating to budgetary management.
Chapter III – Financial Reporting Practices This Chapter comments on the quality of accounts rendered by various authorities of the State Government and issues of non-compliance with prescribed financial rules and regulations by various departments of the State Government.
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 the Revenue Receipts are presented separately.
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Report No. 02 of 2026- State Finances Audit Report of the Government of West Bengal for the year ended March 2025
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Table of Content, Preface and Executive Summary of State Finances Audit Report of the Government of West Bengal for the year ended March 2025
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Chapter 1 of State Finances Audit Report of the Government of West Bengal for the year ended March 2025
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Chapter 2 of State Finances Audit Report of the Government of West Bengal for the year ended March 2025
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Chapter 3 of State Finances Audit Report of the Government of West Bengal for the year ended March 2025
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Appendices of State Finances Audit Report of the Government of West Bengal for the year ended March 2025
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