On behalf of CAG of India, the Accountant General (Audit-II), West Bengal conducts audit following sector :
Audit Management Group-I (Audit Sector)
Audit of following departments fall under audit Jurisdiction of AMG-I (Audit Sector) wing under section 16 and 13 of the C & AG’s DPC Act 1971.
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Disaster Management and Civil Defence
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Land & land reforms and refugee Relief & Rehabilitation
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Fire & Emergency
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Personnel and Administrative Reforms
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Parliamentary Affairs
Audit Management Group-II (Non-lAD)
On behalf of Comptroller and Auditor General of India (CAG), the Accountant General(Audit – II), West Bengal (AG) conducts the audit of four Apex Auditable Entities comprising of 168 Audit Units, 37 Autonomous Bodies, seven Public Sector Undertakings and one Externally Aided Project under the Government of West Bengal.
The audit jurisdiction of AMG – II covers conducting various audits as under in respect of the above entities:
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Financial audits
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Supplementary audit of the financial statements under section 143 of the Companies Act 2013;
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Separate Audit Reports (SARs) as sole auditor of Development Authorities.
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Compliance audit under sections 13, 14, 15, 19 and 20 of the Comptroller and Auditor General’s (Duties, Powers and Conditions of Service) Act, 1971
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Performance Audit
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Thematic Audit
Audit Management Group-III
The Audit Management Group-III (AMG-III) is responsible for audit of accounts of State Government Departments/ Agencies/ Autonomous Bodies grouped under three clusters viz., 1. Environment, Science & Technology, 2. Public Works, 3. Industry and Commerce. There are eight (08) Departments [Two (02) Engineering, Six (06) Non-engineering Departments] and Ten (10) Autonomous Bodies and Thirty Eight (38) PSUs thereunder within these three clusters (Annexure-I).
Audit Management Group-IV
Audit Management Group-IV(AMG-IV) deals with the Audit of four State Government Departments namely (i) Transport Department (ii) Power Department (iii) Non-Conventional and Renewable Energy Sources Department and (iv) Information Technology and Electronics Department. There are 254 audit units under these four Departments comprising four (4) Apex units, 25 Audit units and 225 Implementing units.