The West Bengal Higher Education Department has decided to bring all state-aided universities and government and government-aided colleges under a Comptroller and Auditor General (CAG) audit to examine how public funds have been utilised.

According to an official communication issued on July 15, 2026, Additional Chief Secretary Binod Kumar, IAS, has written to the Principal Accountant General (Audit-I), West Bengal, requesting that the audit be taken up on a priority basis.

The move covers 31 state-aided universities and 506 government and government-aided colleges across the state.

CAG audit to examine use of government grants

The letter states that the audit has been proposed to ensure greater transparency, accountability and proper utilisation of public funds received by educational institutions.

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The review will examine the utilisation of financial assistance received through:

State Government grants

Central Government grants

RUSA (Rashtriya Uchchatar Shiksha Abhiyan) funds

Other financial assistance provided to institutions

The Higher Education Department has requested the CAG to verify whether these funds have been used in accordance with the applicable financial rules.

What will be covered in the audit?

As outlined in the official letter, the audit will focus on several financial and administrative areas, including:

Utilisation of State Government grants, salary grants and pension grants

Use of Centrally Sponsored Scheme funds, including RUSA

Internal receipts, fee collection and expenditure

Compliance with General Financial Rules (GFR), West Bengal Financial Rules (WBFR) and other financial regulations

Asset management and procurement procedures

Any other matters considered appropriate by the audit authority

Colleges and universities to provide records

The Higher Education Department has said it will extend full cooperation during the audit process. All concerned colleges and state-aided universities will be instructed to provide records, vouchers and other relevant documents required by the audit teams.

The department has also requested the Principal Accountant General to confirm acceptance of the proposal and communicate a tentative audit schedule so that institutions can be informed in advance.

The letter notes that the proposal has been issued with the approval of the competent authority of the department.

Higher Education Department issues CAS promotion guidelines

In a separate notification, the Higher Education Department has released fresh guidelines for Career Advancement Scheme (CAS) promotions for teachers and librarians serving in state-aided universities.

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The revised guidelines will be implemented in accordance with the UGC Regulations, 2018 and the revised pay structure.

Who will benefit from the new CAS rules?

The notification states that the revised CAS guidelines will apply only to professors, teachers and librarians whose promotion under the Career Advancement Scheme becomes due on or after January 1, 2025.

The revised provisions will take effect retrospectively from January 1, 2025.

For those whose CAS promotion became due before January 1, 2025, the earlier government guidelines will continue to remain applicable.

FAQs:

Why has the West Bengal government ordered a CAG audit of colleges and universities?

The audit aims to verify the utilisation of government grants, fee collections, financial records, procurement and compliance with financial rules in state-aided institutions.

Which educational institutions will come under the West Bengal CAG audit?

The audit will cover 31 state-aided universities and 506 government and government-aided colleges across West Bengal.