By NE NOW NEWS

Guwahati: The Comptroller and Auditor General (CAG) of India has flagged serious lapses in financial discipline by the Assam government in its Audit Report for 2024–25, including expenditure of Rs 509.59 crore incurred without any budget provision or re-appropriation order.

The audit report said the expenditure, incurred in 13 cases under the head “Public Debt and Servicing of Debt”, violated Article 204 of the Constitution, which requires legislative approval before public money can be spent.

According to the CAG, the expenditure was made without provision in the original budget, without supplementary approval from the legislature, and without issuance of any re-appropriation order.

“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 also raised concerns over accountability and delays in financial reporting.

As of March 31, 2025, a total of 6,929 Utilisation Certificates involving Rs 23,240.56 crore remained pending submission to the Accountant General.

The CAG noted that in the absence of these certificates, it could not be verified whether grants released by the government had been used for the purposes for which they were sanctioned.

Among the departments flagged, the Finance Department accounted for the highest amount of pending utilisation certificates at Rs 4,067.06 crore.

The report further highlighted weak financial controls, noting that 1,222 Abstract Contingent bills worth Rs 753.61 crore remained pending for conversion into Detailed Countersigned Contingent bills as of March 31, 2025.

These bills involve withdrawals from the public exchequer without submission of detailed voucher-backed documentation required under financial rules.

The audit also pointed out that excess expenditure of Rs 604.40 crore incurred under one grant during 2024–25 requires regularisation by the State Legislature under Article 205 of the Constitution.

In addition, excess disbursements amounting to Rs 11,995.69 crore between 2006–07 and 2023–24 remain pending for legislative regularisation, the report said.

The findings have been placed before the Public Accounts Committee of the Assam Legislative Assembly for examination and recommendations.