Assam Government Faces Scrutiny Over Financial Mismanagement
Serious Financial Lapses Identified
A file image of the Assam legislative Assembly session (Photo:@AjantaNeog/X)
Guwahati, May 25: The latest Audit Report for 2024-25 from the Comptroller and Auditor General of India has highlighted significant financial irregularities within the Assam government. It was revealed that a total of Rs 509.59 crore was expended in 13 instances without any budgetary allocation or re-appropriation orders, contravening Article 204 of the Constitution.
Legally, the government must obtain legislative consent prior to utilizing public funds. However, in these 13 instances, such approval was not sought. The funds were allocated for Public Debt and Debt Servicing without any initial budget provision, supplementary approval, or re-appropriation orders.
The CAG emphasized that this issue transcends mere administrative oversight; it constitutes a breach of constitutional mandates and underscores the urgent need for improved financial discipline across government sectors.
“Spending without a budget contravenes financial regulations and undermines legislative authority. This situation highlights the necessity for enhanced financial governance within government departments,” the report stated.
Moreover, as of March 31, 2025, there were 6,929 pending Utilisation Certificates totaling Rs 23,240.56 crore that had not been submitted to the Accountant General. Without these certificates, the CAG noted, it is impossible to ascertain whether the allocated grants were utilized for their intended purposes.
The Finance Department alone was responsible for outstanding certificates amounting to Rs 4,067.06 crore, the highest among the five major departments identified in the report.
Additionally, the report revealed that 1,222 Abstract Contingent bills, totaling Rs 753.61 crore, were still pending conversion into Detailed Countersigned Contingent bills as of the same date. These amounts were drawn from the public treasury without the necessary documentation mandated by law.
Furthermore, an excess expenditure of Rs 604.40 crore under one grant for 2024-25 requires regularization by the State Legislature in accordance with Article 205 of the Constitution.
Even more concerning, excess disbursements totaling Rs 11,995.69 crore from 2006-07 to 2023-24 remain unregularized, creating a backlog that spans nearly two decades.
Collectively, these findings illustrate a pattern of systemic financial mismanagement, which the CAG has now presented to the Public Accounts Committee for further discussion and appropriate recommendations.