The Comptroller and Auditor General’s (CAG) report on Assam’s finances for 2024-25 has flagged several financial irregularities, including expenditure without budgetary approval, pending utilisation certificates and delays in submission of audit records by government bodies.
The report, tabled in the Assembly on Monday by minister Atul Bora, stated that expenditure of ₹509.59 crore was incurred in 13 cases under various subheads of appropriation related to public debt and debt servicing without any provision in the original budget estimates, supplementary demands or reappropriation orders.
The report said the expenditure violated Article 204 of the Constitution, which stipulates that no money can be withdrawn from the Consolidated Fund of the state except through appropriation made by law.
“Expenditure without budget is violative of financial regulations as well as the will of the legislature. This is also indicative of the need for greater financial discipline in government departments,” the report said.
The CAG also pointed to delays in submission of utilisation certificates by authorities that received conditional grants from the state government. As of March 31, 2025, 6,929 utilisation certificates involving ₹23,240 crore were pending submission to the Accountant General of Assam.
“In absence of the UCs, it cannot be ascertained whether the recipients had utilised the grants for the purposes for which these were given,” the report said.
{{/usCountry}}“In absence of the UCs, it cannot be ascertained whether the recipients had utilised the grants for the purposes for which these were given,” the report said.
{{/usCountry}}Under the Assam Contingency Manual, 1989, drawing and disbursing officers are allowed to withdraw funds for limited purposes through abstract contingent bills without vouchers. Detailed countersigned contingent bills, supported by vouchers, are required to be submitted to the Accountant General by the 25th of the following month.
“Despite this requirement, 1,222 AC bills of ₹753.61 crore were pending for submission of the DCC bills as on March 31, 2025,” the report stated.
The report further said the CAG did not receive 494 annual accounts from 75 autonomous councils, development councils and government bodies for audit. Similarly, 240 annual reports of 44 state public sector enterprises were also pending submission.
According to the report, Assam’s gross state domestic product grew at an average annual rate of 18%, rising from ₹3,39,803 crore in 2020-21 to ₹6,43,667 crore in 2024-25.
During the same period, per capita income increased from ₹86,947 to ₹1,59,185 annually, though it remained below the national average.
“The declining rate of revenue receipts as percentage of GSDP from 19.10% in 2020-21 to 15.06% in 2024-25 indicates a weakening revenue effort relative to the size of the state economy,” the report noted.