GUWAHATI: The Comptroller and Auditor General of India has flagged major lapses in financial management by the Government of Assam in its Audit Report for 2024-25, revealing unauthorised expenditure, massive pending utilisation certificates, and excess spending yet to be regularised by the State Legislature.
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According to the report, the Assam government incurred expenditure amounting to ₹509.59 crore in 13 cases without any budgetary provision, supplementary grant approval, or re-appropriation order. The spending was made under the head of Public Debt and Servicing of Debt, in violation of Article 204 of the Constitution, which mandates prior legislative approval before public funds can be spent.
The CAG observed that expenditure without budgetary sanction undermines legislative control over public finances and reflects poor financial discipline within government departments.
“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 stated.
The audit findings also highlighted serious accountability concerns regarding the utilisation of government grants. As of March 31, 2025, a total of 6,929 Utilisation Certificates involving ₹23,240.56 crore were pending submission to the Accountant General.
The CAG noted that in the absence of these certificates, it cannot be verified whether the sanctioned funds were used for their intended purposes.
Among the departments flagged, the Finance Department recorded the highest number of pending utilisation certificates, amounting to ₹4,067.06 crore.
The report further pointed to weak financial oversight in the handling of contingent expenditure. A total of 1,222 Abstract Contingent bills worth ₹753.61 crore were pending conversion into Detailed Countersigned Contingent bills as on March 31, 2025. These bills involve withdrawals from the public exchequer without the mandatory submission of detailed voucher-backed documentation.
In another significant observation, the audit report stated that excess expenditure of ₹604.40 crore incurred under one grant during 2024-25 requires regularisation by the State Legislature under Article 205 of the Constitution.
The CAG also revealed that excess expenditure amounting to ₹11,995.69 crore incurred between 2006-07 and 2023-24 remains unregularised, indicating a persistent backlog in financial compliance spanning nearly two decades.