5 months ago
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The Comptroller and Auditor General (CAG) has termed the Assam authorities budgetary assumptions for 2023-24 "unrealistic and overestimated," pointing retired that successful respective cases supplementary grants were approved wherever expenditure of the archetypal allotted funds was not adjacent done.
It besides highlighted non-submission of Utilisation Certificates (UCs) and yearly accounts of respective autonomous councils and different bodies.
The CAG study connected authorities finances for 2023-24, laid successful the Assembly connected Saturday (November 30, 2025), said the budgetary assumptions of the authorities authorities "continued to beryllium unrealistic and overestimated" during the fiscal year, arsenic it incurred an expenditure of ₹41,39,449.66 crore against grants and appropriations of ₹1,69,966.13 crore, resulting successful wide savings of ₹30,516.47 crore.
These savings stood astatine 17.95% of full grants and appropriations made for the year.
The study said that "the savings were notional, arsenic the funds were not really disposable for expenditure", since the existent receipts were ₹1,38,830.79 crore against the estimated ₹1,65,215.70 crore.
Out of the full savings, lone 0.35% (amounting to ₹107.08 crore) was surrendered, which deprived the different departments from utilising the amount, indicating "poor" fiscal management.
In its recommendations, the CAG said the authorities authorities "may formulate a realistic fund based connected reliable assumptions of apt assets mobilisation, the assessed needs of the departments and their capableness to utilise the allocated resources truthful arsenic to debar inflated budgeting without corresponding to the disposable resources".
It besides said that the Finance section "may reappraisal the departments having persistent savings for realistic fund allocation and monitoring of expenditure".
The study further pointed retired that supplementary grants of a full of ₹30,210.86 crore were approved by the legislature for 2023-24, whereas audit investigation of utilisation of these grants showed that lone 74.19% of it was required.
"Seeking supplementary grants without a request is indicative of mediocre budgetary absorption by the State government. Further, it is besides wide that determination is an lack of allocative ratio and utilisation ratio by departments, which led to excess expenditure successful immoderate grants and savings successful others", it noted.
The CAG study further said that 6,335 UCs aggregating to ₹18,669.55 crore during the play 2005-06 to 2022-23 person not been submitted.
In the lack of the UCs, it could not beryllium ascertained whether the funds were utilised for the purposes for which those were given.
Till March 31, 2024, determination were 485 yearly accounts of 75 autonomous councils, improvement councils and authorities bodies, and 245 yearly accounts of 39 PSUs (due up to 2023-24) pending for submission to the CAG for audit.
It impacted effectual budgetary absorption and diluted accountability of these bodies, the CAG study added.
