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26 July 2026

Tabling of CAG reports in West Bengal Assembly

The tabling of CAG reports is a standard mechanism for ensuring financial accountability and transparency in governance, providing concrete examples of audit findings that are highly relevant for GS2 and GS4 answers on public fund utilization.

1 min read 2 questions 1 prelims

Notes

  • The Comptroller and Auditor General (CAG) is a constitutional authority responsible for auditing government accounts and ensuring financial accountability.
  • 28 pending CAG reports covering fiscal years 2020-21 to 2024-25 were tabled in the West Bengal Legislative Assembly.
  • The reports include state finance accounts, appropriation accounts, and compliance audit reports across various departments.
  • Performance audits covered sectors including public health infrastructure, healthcare services, Panchayati Raj Institutions, Integrated Child Development Services, and the Samagra Shiksha programme.
  • Specific findings flagged deficiencies in the Swasthya Sathi health insurance scheme, including excess payments to private hospitals.
  • Irregularities were noted in post-cyclone relief and restoration, specifically regarding exaggerated damage assessments, duplicate payments to beneficiaries, and the use of outdated beneficiary lists.
  • The reports are intended to provide transparency regarding the state's financial position and the factors contributing to its debt burden, which exceeds ₹8 lakh crore.

Questions

  1. Discuss the constitutional role of the Comptroller and Auditor General (CAG) in ensuring financial accountability of the state executive. How does the tabling of audit reports in the legislature serve as a mechanism for legislative oversight? 150 words
    Attempt this — 150 words in 8 min
    0 / 150 words 8:00
  2. The failure to place audit reports before the state legislature constitutes a significant lapse in constitutional governance. Examine the importance of timely submission and legislative scrutiny of CAG reports in maintaining fiscal discipline and public trust in welfare delivery systems. 250 words
    Attempt this — 250 words in 11 min
    0 / 250 words 11:00

Prelims

  1. Under which Article of the Indian Constitution is the report of the Comptroller and Auditor General of India relating to the accounts of a State submitted to the Governor?

Syllabus

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Sources

250words.in · https://250words.in/daily/2026-07-26/tabling-of-cag-reports-in-west-bengal-assembly