BJP Government Set to Table Four Years of Pending CAG Reports in West Bengal Assembly

The newly formed Bharatiya Janata Party (BJP) government in West Bengal is expected to table the Comptroller and Auditor General (CAG) reports for the financial years 2021-22, 2022-23, 2023-24, and 2024-25 during the ongoing Budget session of the state Assembly. These reports were not presented by the previous Trinamool Congress (TMC) government, despite directives from former Governor CV Ananda Bose.

The last CAG report tabled in the Assembly was for the 2020-21 financial year. Since then, the TMC government did not place the subsequent reports before the legislature, keeping them out of the public domain. According to officials in the state Finance Department, the CAG reports have consistently flagged financial irregularities and corrupt practices during the TMC's tenure.

“The CAG reports always flagged corrupt practices of the TMC government. Naturally, the state government was not happy with the CAG reports and did not want them to be published,” said a senior state Finance Department official. He added that unless the CAG reports are tabled in the Assembly, they are not available to the public.

The current Assembly session, which began on [insert date], will continue until June 25 and resume on July 6 after a brief recess. The budget for the current financial year is scheduled to be presented on Monday. However, it is not yet clear on which day the CAG reports will be tabled.

Non-Submission of Utilisation Certificates

The CAG reports from 2011 to 2020 have repeatedly highlighted the non-receipt of utilisation certificates (UCs) for central grants amounting to Rs 2.29 lakh crore. UCs are documents submitted by beneficiaries of grants or welfare schemes to confirm the proper utilisation of funds. State rules require UCs to be collected within one year of fund disbursal.

“It is assumed that UCs are not submitted if the funds have not been utilised properly and have been misappropriated,” an official explained.

The CAG report for 2020-21 noted that the Panchayat and Rural Development Department had the highest pendency of UCs—81,950 certificates amounting to Rs 81,839 crore. The School Education Department followed with 38,117 UCs worth Rs 36,850 crore, and the Urban Development and Municipal Affairs Department had 34,837 UCs totalling Rs 30,693 crore.

“In the absence of UCs, it could not be ascertained whether the recipients had utilised the grants for the purposes for which these were given. This assumes greater importance as pendency in non-submission of UCs is fraught with the risk of misappropriation,” the report stated. It further noted that despite successive audit reports flagging this issue, the TMC government remained unconcerned.

Non-Submission of Detailed Contingent Bills

Another major financial anomaly highlighted in the last tabled CAG report was the non-submission of detailed contingent (DC) bills for funds withdrawn through abstract contingent (AC) bills. AC bills are used in emergencies such as floods, erosion, or droughts to draw money from the state exchequer. State rules require DC bills—which provide detailed and verifiable expenditure—to be submitted within 60 days of fund withdrawal.

The CAG report revealed that as of March 2021, 11,321 DC bills for a total amount of Rs 3,400 crore had not been submitted. “Pending DC bills reflect accounting indiscipline by government functionaries and controlling authorities, leading to risk of fraud, temporary misappropriation and embezzlement of funds,” the report warned.

The tabling of these reports is expected to bring greater transparency and accountability to state finances. The BJP government has indicated its commitment to constitutional processes and good governance.