Table of Contents

SFAR West Bengal 2024-25

Chapter 1: Overview of the Finances of the State

Chapter 2: Budgetary Management

Chapter 3: Financial Reporting Practices

State Finances Audit Report
Government of West Bengal

Back to Overview

Appendices

APPENDIX – 1.1

Time Series Data on the State Government Finances

(Refer Paragraph 1.1.3)

APPENDIX – 1.2

Abstract of Receipts and Disbursements for FYs 2023-24 and 2024-25

(Refer Paragraphs 1.1.4, 1.2.4.1 A, 1.2.4.2 A)

APPENDIX – 1.3

Summarised financial position of the Government of West Bengal as on 31 March 2025

(Refer Paragraph 1.1.5)

APPENDIX – 1.4

Ten-Year Trends of Major Fiscal and Economic Parameters during FYs 2015-16 to 2024-25

(Refer Paragraph 1.1.6)

APPENDIX – 1.5

Sector-wise Disbursement of Loans and Advances by the State Government during FYs 2020-21 to 2024-25

(Refer Paragraph 1.2.4.2 C)

APPENDIX – 2.1

Expenditure without Budget Provision or Re-appropriation

(Refer Paragraph 2.5.1)

APPENDIX – 2.2

Cases where supplementary provision (₹ 10 crore or more in each case) proved unnecessary

(Refer Paragraph 2.5.3)

APPENDIX – 2.3

Cases where Supplementary Provision (₹ 50 crore or more in each case) proved excessive

(Refer Paragraph 2.5.3)

APPENDIX – 2.4

Unnecessary Supplementary Provision during FYs 2022-23 to 2024-25 in Grant No. 21- Food and Supplies

(Refer to Para 2.5.3)

APPENDIX – 2.5.1

Injudicious re-appropriation of funds during FY 2024-25

(Refer to Para 2.5.4)

APPENDIX – 2.5.2

Unnecessary re-appropriation of funds during FY 2024-25

(Refer to Para 2.5.4)

APPENDIX – 2.6

Unnecessary Injudicious Re-Appropriation in Selected Grants

(Refer to Para 2.5.4)

APPENDIX – 2.7

Grants having large savings, after surrender (exceeding ₹ 100 crore), during FY 2024-25

(Refer Paragraph 2.5.5)

APPENDIX – 2.8

Grants having persistent savings (exceeding ₹ 100 crore) during FYs 2022-23 to 2024-25

(Refer Paragraph 2.5.5)

APPENDIX – 2.9

Grant-wise percentage of utilisation of budget and savings during FY 2024-25

(Refer Paragraph 2.5.5)

APPENDIX – 2.10

Savings not Surrendered during FY 2024-25

(Refer to Para 2.5.5)

APPENDIX – 2.11

Details of savings (exceeding ₹ 10 crore in each case) surrendered on the last day of March 2025

(Refer to Para 2.5.5)

APPENDIX – 2.12

Persistent savings in selected Grants during FYs 2022-23 to 2024-25

(Refer to Para 2.5.5)

APPENDIX – 2.13

‘Nil’ expenditure against the Budget Provision during FY 2024-25 for selected Grants

(Refer to Para 2.5.5)

APPENDIX – 2.14

Lapse of Allotments in selected Grants

(Refer to Para 2.5.5)

APPENDIX – 2.15

Misclassification of revenue expenditure as capital expenditure for FY 2024-25

(Refer to Para 2.5.6)

APPENDIX – 2.16

DDO-wise rush of expenditure in the selected Grants during FYs 2023-24 and 2024-25

(Refer to Para 2.5.8)

APPENDIX – 2.17

Details of schemes in which amount were withdrawn as an advance from the Contingency Fund during FY 2024-25

(Refer to Para 2.7.1)

APPENDIX – 3.1

Department-wise Details of Outstanding UCs at the end of FY 2024-25

(Refer to Para 3.5)

APPENDIX – 3.2

Department-wise Details of Outstanding AC Bills at the end of FY 2024-25

(Refer to Para 3.6)

APPENDIX – 3.3

Refund of unspent advances by the test-checked DDOs

(Refer Paragraph 3.6.1. (III))

APPENDIX – 3.4

Funds lying in PD Accounts for periods exceeding two years

(Refer to Para 3.7.1 (I))

APPENDIX – 3.5

Expenditure misclassified under Minor Head 800-Other Expenditure during FY 2024-25

(Refer to Para 3.8)

APPENDIX – 3.6

Receipt misclassified under Minor Head 800-Other Receipts during FY 2024-25

(Refer to Para 3.8)

APPENDIX – 3.7

Arrears of Accounts of Bodies or Authorities

(Refer to Para 3.13)

APPENDIX – 3.8

Budgetary Support to SPSEs whose accounts are not finalised

(Refer to Para 3.14)

APPENDIX – 3.9

Department-wise break-up of pending cases of Misappropriations/ Losses/ Theft, etc.

(Refer to Para 3.15)