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West Bengal

Report No. 1 of 2013 - Financial Audit on State Finance of Government of West Bengal

Date on which Report Tabled:
Thu 10 Jul, 2014
Date of sending the report to Government
Government Type
State
Sector Finance

Overview

Based on the audited accounts of the Government of West Bengal for the year 2011-2012, this report provides an analytical review of the Annual Accounts of the State Government. The financial performance of the State has been assessed based on the FRBM Act, Budget documents, Economic Review 2011-12, Thirteenth Finance Commission Report and other financial data obtained from various Government departments and organisations. The report is structured in three Chapters.

Chapter 1 is based on the audit of Finance Accounts and makes an assessment of West Bengal Government's fiscal position as on 31 March 2012. It provides an insight into trends in committed expenditure, borrowing patterns besides a brief account of Central funds transferred directly to the State implementing agencies through off budget route. Chapter 2 is based on Appropriation Accounts and gives the grant by grant description of appropriations and the manner in which the allocated resources were managed by the service delivery departments. Chapter 3 is an inventory of West Bengal Government's compliance with various reporting requirements and financial rules. The report also has an appendage of additional data collated from several sources in support of the findings.

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