Audit report points to Rs 509 crore spent without budget approval, rising liabilities and over Rs 23,000 crore pending utilisation certificates
Guwahati: Assam recorded strong economic expansion over the past five years, but the Comptroller and Auditor General (CAG) has raised serious concerns over the state’s financial management and accountability practices in its Audit Report for 2024–25 tabled in the Assembly.
According to the report, Assam’s Gross State Domestic Product (GSDP) nearly doubled from Rs 3.39 lakh crore in 2020–21 to Rs 6.43 lakh crore in 2024–25, while per capita income increased to Rs 1,59,185. However, the audit noted that revenue mobilisation weakened during the same period, with revenue receipts falling from 19.10 per cent of GSDP to 15.06 per cent.
The report flagged expenditure of Rs 509.59 crore incurred under “Public Debt and Servicing of Debt” without budget provision, supplementary approval, or re-appropriation orders. The CAG termed the spending “violative of financial regulations” and indicative of the need for “greater financial discipline”.
The audit also highlighted mounting fiscal pressure from pensions, salaries and interest payments. Pension expenditure alone rose to 19.37 per cent of revenue receipts, while subsidy spending surged by 124.63 per cent in 2024–25, largely due to a Rs 400 crore power subsidy to APDCL.
Further, 6,929 utilisation certificates involving Rs 23,240.56 crore remained pending as of March 31, 2025, raising concerns over monitoring of government grants. The report also pointed to Rs 11,995.69 crore in excess expenditure pending legislative regularisation since 2006–07.
The findings have now been referred to the Public Accounts Committee for examination.
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