The Comptroller and Auditor General of India (CAG) has highlighted major financial irregularities in the Assam government’s Audit Report for 2024–25. The report revealed that the state spent ₹509.59 crore in 13 cases without any budget provision, supplementary approval, or re-appropriation order, violating Article 204 of the Constitution. The CAG also pointed to thousands of pending Utilisation Certificates and unregularised excess expenditure worth thousands of crores. The audit findings raised concerns about weak financial discipline, poor accountability, and gaps in budget management across government departments. The report has now been placed before the Public Accounts Committee for further review and recommendations.
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Key Facts
- State: Assam
- Report: CAG Audit Report 2024–25
- Unauthorised Expenditure: ₹509.59 crore
- Pending Utilisation Certificates: 6,929 certificates worth ₹23,240.56 crore
- Pending Contingent Bills: 1,222 bills worth ₹753.61 crore
- Unregularised Excess Expenditure: ₹11,995.69 crore
- Constitutional Articles Mentioned: Article 204 and Article 205
- Review Body: Public Accounts Committee
CAG Flags Budget Violations in Assam
The Comptroller and Auditor General of India identified major lapses in financial management by the Assam government in its Audit Report for 2024–25.
According to the report, the government spent ₹509.59 crore in 13 separate cases without any budget provision or re-appropriation order.
The expenditure occurred under Public Debt and Servicing of Debt without inclusion in the original budget or supplementary approval from the legislature.
The CAG stated that the spending violated Article 204 of the Constitution, which requires proper legislative approval before expenditure.
Report Highlights Weak Financial Discipline
The audit report described the issue as more than a procedural lapse and called it a constitutional violation.
The CAG stressed the need for stronger financial discipline and improved accountability across government departments.
Officials noted that such spending practices weaken budget transparency and create concerns regarding public financial management.
The findings have been forwarded to the Public Accounts Committee for discussion and recommendations.
Thousands of Utilisation Certificates Still Pending
The report also highlighted delays in submitting Utilisation Certificates by various departments.
As of March 31, 2025, a total of 6,929 Utilisation Certificates worth ₹23,240.56 crore remained pending.
These certificates help confirm whether government grants were used for their intended purpose.
The Finance Department accounted for the highest pending amount, with outstanding certificates worth ₹4,067.06 crore.
The CAG warned that delays in submission raise concerns over monitoring and verification of public expenditure.
Pending Contingent Bills Raise Concerns
The audit report further revealed that 1,222 Abstract Contingent bills worth ₹753.61 crore were still pending conversion into Detailed Countersigned Contingent bills.
The CAG stated that such delays reflect weak internal financial controls and poor expenditure monitoring mechanisms.
Experts believe timely settlement of these bills is important for maintaining transparency and accountability in public spending.
Excess Expenditure Yet to Be Regularised
The report also pointed to excess expenditure of ₹604.40 crore under one government grant during 2024–25.
Under Article 205 of the Constitution, the state legislature must regularise such excess expenditure.
More significantly, the CAG noted that excess disbursements worth ₹11,995.69 crore from 2006–07 to 2023–24 still remain unregularised.
The audit body said the continued delay indicates long-term systemic issues in Assam’s financial administration.
Public Accounts Committee to Review Findings
The audit findings have now been placed before the Public Accounts Committee for detailed examination.
The committee is expected to review the irregularities and recommend corrective measures to strengthen financial governance in the state.
The CAG concluded that the findings clearly indicate the need for greater financial discipline in government departments.
Question and Answer Section
What did the CAG report reveal about Assam?
The report revealed that the Assam government spent ₹509.59 crore without budget approval or re-appropriation orders.
Why did the CAG call it a constitutional violation?
The expenditure violated Article 204 of the Constitution, which requires legislative approval for government spending.
How many Utilisation Certificates are pending?
A total of 6,929 Utilisation Certificates worth ₹23,240.56 crore remain pending.
What is the value of unregularised excess expenditure?
The report noted unregularised excess expenditure of ₹11,995.69 crore from 2006–07 to 2023–24.
Which body will examine the findings?
The Public Accounts Committee will review the audit findings and recommend corrective actions.
Importance of Assam
Assam is one of the largest states in Northeast India and plays a major role in the region’s economy and administration. Strong financial governance and transparent public spending are important for infrastructure development, welfare schemes, and economic growth in the Northeast.