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Principal Accountant General ( General & Social Sector Audit )


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           Brief History of the Office

This office came into existence from 01 November 1985 on the bifurcation of the Indian Audit and Accounts Department into accounts and audit. The objectives of bifurcation were improvement in the quality of audit and better equipped accounting and entitlement functions. This office known as office of the Accountant General (Audit)-I, West Bengal was re-christened from 01 April 2002 as office of the Accountant General (Audit), West Bengal. Subsequently, this office was upgraded from 11 October 2002 to the office of the Principal Accountant General (Audit), West Bengal.

                  Audit mandate/Functions of the office

This office undertakes the audit of -

1.    Expenditure of all State Government Departments excluding
             Public Works, Irrigation & Waterways, Forest and Public Health
             Engineering Departments;

2.    All State-level public sector enterprises consisting of
             Government companies, statutory corporations, departmental
             commercial and quasi-commercial undertakings, etc.

3.   Autonomous Bodies substantially financed from the Consolidated
           Fund of the State.

4.  Any body or authority, even though not substantially financed
          from the Consolidated Fund, the audit of which is entrusted to
          the C&AG.

5.   Grants and loans given by Government to bodies or authority for
           specific purposes.

6.   World Bank and other externally aided projects and issues audit

7.   Some units on behalf of other State Governments.

This office also issues audit certificates in respect of Central Sector, Centrally Sponsored and State Plan Schemes. The significant audit-findings are incorporated in the Audit Reports for submission to the State Legislature.

The Principal Accountant General (Audit), West Bengal discharged her/his duties through three Deputy Accountants General in charge of Administration, Performance Audit and Central Audit, Inspection (Civil) and Commercial Audit.  The Report and ECPA Sections, headed either by Senior Audit Officers or Audit Officers, directly report to the Principal Accountant General. The Secretary to the Principal Accountant General looks after the Secretariat and co-ordination functions.

The Welfare Officer monitors the welfare activities of both the offices of the Principal Accountant General (Audit), West Bengal and Accountant General (Receipt, Works & Local Bodies Audit), West Bengal. Similarly, the Internal Audit wing functioning under the Principal Accountant General (Audit) straddles both offices.





Principal Accountant General (Audit) West Bengal, Treasury Building, 2, Govt. Place West, Kolkata-700001, India

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