Inside The CAG Audit Of West Bengal's Amphan Relief

Several years after Cyclone Amphan devastated West Bengal, questions over how relief was assessed and distributed have returned to the spotlight following the tabling of long-pending Comptroller and Auditor General (CAG) reports in the state Assembly.

The reports, presented last week, included audits covering the period from 2020–21 onwards. Among them was Report No. 01 of 2026, a compliance audit examining the state's administration of Amphan relief up to 31 March 2024.

The audit does not allege fraud or conclude that relief was systematically misused. Instead, it observes deficiencies in damage assessment, beneficiary verification, documentation and payment controls that, taken together, weakened transparency and accountability in the relief process.

Why Has The Issue Resurfaced?

Cyclone Amphan struck West Bengal in May 2020, causing destruction across the state and triggering one of the country's largest disaster-relief operations.

The issue has resurfaced because the CAG's compliance audit has flagged gaps in whether relief was assessed and distributed according to prescribed procedures. The report was among 28 long-pending CAG reports tabled before the Assembly, bringing several years of audit findings into the public domain.

While the audit examines administrative processes rather than criminal liability, its findings have renewed political debate over the management of relief funds.

What Did The Audit Find?

The audit identified deficiencies at several stages of the relief process, including damage assessment, beneficiary identification and payment verification.

One of its principal observations relates to crop damage compensation. According to the audit assessment, West Bengal claimed ₹8,830.85 crore under the State Disaster Response Fund (SDRF) for agricultural losses, but auditors found that parts of the damage assessment could not be fully substantiated from available records.

The report also found weaknesses in beneficiary verification. In several districts, officials relied on beneficiary lists prepared during earlier disaster-relief programmes instead of conducting fresh assessments for Amphan-related losses. The audit observed that this created a risk of including ineligible beneficiaries while excluding others who may have suffered cyclone-related damage.

Housing assistance payments also came under scrutiny. The audit found duplicate payments amounting to ₹18.07 crore released to 9,226 beneficiaries, highlighting weaknesses in payment controls and coordination between departments. It observed that the absence of effective verification mechanisms allowed duplicate transfers to occur.

The report also pointed to shortcomings in documentation and independent verification, observing that these weakened transparency throughout the assessment and payment process.

Beyond Amphan: Wider Audit Findings

The compliance audit formed only one part of the CAG reports tabled in the Assembly.

The State Finances Audit Report for 2024–25 highlighted continuing fiscal pressures. West Bengal recorded a Revenue Deficit of ₹39,727 crore, equivalent to 2.19 % of Gross State Domestic Product (GSDP), while the Fiscal Deficit stood at ₹61,924 crore, or 3.41% of GSDP, remaining within the state's fiscal responsibility target.

Total liabilities reached ₹7,01,724 crore, marginally exceeding the benchmark of 38% of GSDP.

The report also noted that subsidy expenditure rose sharply during the year, while capital expenditure declined from ₹28,963 crore in 2023–24 to ₹21,622 crore in 2024–25. It further flagged excess expenditure of ₹13,486.92 crore under seven grants requiring legislative regularisation.

Covid Infrastructure Under Scrutiny

Another CAG performance audit examined healthcare infrastructure created during the Covid-19 pandemic.

It found that 43 of 75 Pressure Swing Adsorption (PSA) oxygen plants installed across the state were either not commissioned or remained non-functional as of December 2023.

Among the 46 oxygen plants supplied under PM CARES, only 23 were operational. Of the 29 CSR-funded plants, only nine were functioning.

The audit also found substantial under-utilisation of pandemic funds. Around ₹659.28 crore, representing 65% of funds released under the Emergency Covid-19 Response Package-II, remained unspent as of March 2022. A further ₹462.05 crore released as State Covid-19 untied funds also remained unutilised.

Missing Utilisation Certificates

The reports also highlighted longstanding issues relating to utilisation certificates for central grants.

Across multiple audits, the CAG noted pending utilisation certificates amounting to ₹2.29 lakh crore across several departments. Under state financial rules, such certificates are required to demonstrate that government funds have been spent for their intended purpose.

The Panchayat and Rural Development Department accounted for the largest pendency, followed by the School Education Department and the Urban Development and Municipal Affairs Department.

Political Response

The tabling of the reports has reignited political confrontation in West Bengal.

Chief Minister Suvendu Adhikari said the findings exposed financial irregularities during the previous Trinamool Congress (TMC) administration and argued that earlier CAG reports had similarly highlighted administrative lapses.

The TMC has rejected BJP allegations over earlier CAG findings, arguing that audit observations do not by themselves establish wrongdoing and accusing the opposition of using audit reports for political purposes.

With several years of audit findings now in the public domain, the reports are expected to shape discussions not only on Amphan relief but also on fiscal management, healthcare infrastructure and governance in West Bengal.