SFAR Assam 2024-25
State Finances Audit Report
Government of Assam
This chapter reviews Assam’s budgetary process, revealing significant gaps between budget estimates and actual expenditure, with issues like excess spending, persistent savings, and last-minute fund surrenders. It highlights weaknesses in financial planning, control, and compliance, stressing the need for realistic budgeting and timely fund utilisation.
In compliance with Article 202 of the Constitution of India, in respect of every financial year, a statement of the estimated receipts and expenditure of the State for that year, called "the Annual Financial Statement (Budget)" is to be laid before the State Legislature. The estimates of the expenditure show 'charged' and 'voted' items 29 of expenditure separately and distinguish expenditure on revenue accounts from other expenditure. Legislative authorisation is necessary before incurring any expenditure by the State Government.
As per the Assam Budget Manual, the Finance Department is responsible for preparation of the annual budget by obtaining estimates from various departments. The departmental estimates of receipts and expenditure are prepared by Controlling Officers on the advice of the heads of departments and submitted to the Finance Department on prescribed dates. The Finance Department consolidates the estimates and prepares the Detailed Estimates called 'Demand for Grants'. The State budget majorly comprises the following documents:
Further, to ensure discipline in financial matters and to regulate cash flows and avoid any Ways and Means problem, the State Government has adopted a system of release of funds through "Fixation of Ceiling (FOC)". As per Paragraph 12.1 of the Assam Budget Manual, the drawal of money after the Budget is passed is regulated by issue of allotment of funds through 'Ceiling' to the Secretary of the Administrative Department on the basis of the demand submitted by the Administrative Department to the Finance Department. The Secretaries in turn redistribute the funds to the Heads of Department with intimation to the concerned Treasury Officer
Efficient management of tax administration/ other receipts and public expenditure holds the balance for optimum utilisation of resources, strengthen scheme implementation and monitoring capacity and achievement of fiscal targets. Persistent savings/ excesses indicate need for improvement in the underlying budgetary processes
Details of total appropriation obtained from State Legislature, actual expenditure and savings are summarised in Table 2.1
Trends in the original budget, revised estimates, and actual expenditure for the period 2020-21 to 2024-25 are given in Table 2.2
Table 2.2 shows that supplementary provision of ₹ 24,782.08 crore during 2024-25 constituted 17.22 per cent of the original provision as against 21.62 per cent in the previous year.
These savings may be seen in the context of over estimation of receipts of ₹ 1,57,805.94 crore by the State Government and the estimation on the expenditure side being ₹ 1,68,672.70 crore during the year 2024-25. As against the estimated receipts, the actual receipts were ₹ 1,38,279.92 crore only in the Consolidated Fund thereby restricting the total expenditure during the year to ₹ 1,45,546.64 crore under the said Fund. This implied that the savings were notional, as the funds were not actually available for expenditure
From Chart 2.1, it is seen that during the last five-year period, the Actual Expenditure (AE) is consistently lower than the Revised Estimates (REs), and is lower than the Original Budget during the years 2020-21 and 2023-24. As such, the supplementary provisions proved unnecessary during the years 2020-21 and 2023-24, and excessive during the years 2021-22, 2022-23 and 2024-25
The repeated trend of savings over the last five years, alongside unnecessary and excessive supplementary provisions, points to deficiencies in budget planning, unrealistic estimations, and weak expenditure monitoring
Component wise analysis of Budget and Expenditure for the FY 2024-25 is summarised in Table 2.3
Committed Expenditure (constituting expenditure on salary, wages, pensions and interest payment) constituted 43.86 per cent of the total expenditure
Apart from showing the expenditure against the approved budget, Appropriation Accounts also provide explanation for cases where the expenditure varies significantly from the budgeted provision (Original plus Supplementary). The limit beyond which such variation at the Sub-Head are to be explained in the Appropriation Accounts is set by the PAC
Accountant General (A&E) provides the draft Appropriation Accounts to the Controlling Officers of the Departments and seeks the reasons/ explanations for the variations in expenditure with reference to approved budgetary allocation in keeping with the limits set by the PAC
The current limits set by the State PAC in May 1989 are as follows:
Audit of Appropriation Accounts of 2024-25 and an analysis of the underlying accounting data showed that the Controlling Officers have provided explanation for the variations in the expenditure vis-à-vis budgeted allocation in about 21.31 per cent of cases. Of the 83 Grants/ Appropriations, reasons for variation were called for in respect of 1,065 cases under 77 Grants/ Appropriations. However, reasons for variations in respect of only 227 cases under 28 Grants/ Appropriations were furnished by the Controlling Officers of Government Departments. Summary of unexplained variations over budget provision is given in Chart 2.2
Absence of explanation for variation between the budgeted allocation and its utilisation limits the informational utility of Appropriation Accounts for enabling financial accountability of the Government and legislative control over the budget
Finance Department may, therefore, issue clear instructions to all departments for timely submission of explanations of variations with respect to approved provision to the Accountant General (A&E), Assam for their incorporation in the Appropriation Accounts
Expenditure Composition Outturn
Expenditure Composition Outturn measures the extent to which re-allocations between the main budget categories during execution have contributed to variance in expenditure composition
A year-wise analysis of grants, excesses, and savings provides valuable insights into the efficiency of budget execution and financial management by the State. It has been depicted in Chart 2.3
The expenditure composition outturn for the FY 2024-25 is given in Table 2.4
As shown in Table 2.4, during the year 2024-25, 46 Grants/ Appropriations showed deviation in actual expenditure of more than ± 50 per cent from the revised estimates suggesting unrealistic budgeting and poor forecasting. During 2023-24, similar deviation was observed in 43 Grants/ Appropriation, suggesting persistent deficiencies in budget forecasting and execution
Appropriation Accounts are accounts of the expenditure of the Government for each financial year, compared with the amounts of grants voted and appropriations charged for different purposes as specified in the schedules appended to the Appropriation Act passed under Article 204 of the Constitution of India. These Accounts depict actual expenditure as against the original budget provision, supplementary grants, surrenders and re-appropriations distinctly in gross basis
Audit of appropriations by the CAG seeks to ascertain whether the expenditure actually incurred under various grants is in accordance with the authorisation given under the Appropriation Act and that the expenditure required to be charged under the provisions of the Constitution (Article 202) is so charged. It also ascertains whether the expenditure incurred is in conformity with the laws, relevant rules, regulations and instructions
No money shall be withdrawn from the Consolidated Fund of the State except under appropriation made by law passed in accordance with the provisions of Article 204 of the Constitution. Paragraph 8.3 of the Assam Budget Manual provides that no expenditure can be incurred under any Head (Major, Minor or Sub-Head) without budget provision or in anticipation of a Supplementary Grant/ Appropriation or prior to provision of funds by Re-appropriation. It was, however, observed that an expenditure of ₹ 509.59 crore (Appendix 2.1), was incurred in 13 cases (₹ two crore and above in each case) under various Sub-Heads of one Appropriation (Public Debt and Servicing of Debt) during the year 2024-25 without having any provision in the original budget estimates/ supplementary demands and without issuing any re-appropriation order to this effect
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
As per Article 205 of the Constitution of India, it is mandatory for a State Government to get excesses over grant/ appropriations regularised by the State Legislature. Although no time limit for regularisation of expenditure has been prescribed under the Article, the regularisation of excess expenditure is done after completion of discussion of the Appropriation Accounts by the Public Accounts Committee
There was an excess disbursement of ₹ 604.40 crore over the authorisation made by the State Legislature under one Grant during 2024-25 as indicated in Table 2.5
Excess disbursement pertaining to previous years pending regularisation from State Legislature are shown in Table 2.6
To strengthen the legislative oversight over the expenditure from Consolidated Fund of State, these excess expenditures need to be regularised at the earliest and measures to contain recurrence of such excess may be taken by the State Government
Audit took up (February 2025 and December 2025) the matter of delay in regularisation of excess expenditure over budget provision with the Chairman, Committee on Public Accounts
During the Exit Conference held on 19 December 2025, the Commissioner and Secretary to the Government of Assam, Finance Department, acknowledged the audit observations and stated that necessary action for regularisation would be initiated upon receipt of formal communication from the PAC
Audit scrutiny showed that in two cases under one grant, there was persistent excess expenditure of more than ₹ 10 crore in each case during the last five years as detailed in Table 2.7
Article 205 of the Constitution prescribes the requirement of a Supplementary or Additional Grants or Appropriation to cater to the requirements in excess of the original provisions
It was noticed that in 36 Segments (Appendix 2.2) even though the supplementary provisions (more than ₹ two crore in each Segment) of ₹ 1,847.90 crore were made, the expenditure did not come up to original provisions during the year 2024-25. Similarly, supplementary provisions of ₹ 22,566.61 crore in 24 Segments proved excessive (Appendix 2.3) as full amount of supplementary provisions (more than ₹ two crore in each Segment) could not be utilised
Detailed scrutiny of two grants Grant No. 38 – Tribal Affairs (Plain) and Grant No. 51 – Soil and Water Conservation was carried out to review compliance with various budgetary procedures and control mechanisms. Quantum of supplementary grants provided under Grants 38 and 51 during the last five years, i.e., 2020-21 to 2024-25 is given in Table 2.8
With persistent savings exhibited in Grant No. 38, the supplementary grant proved unnecessary in four of the last five years in case of both Revenue-Voted and Capital-Voted segments. In the financial year 2022-23, the supplementary grant of ₹ 527.19 crore in the Revenue-Voted segment proved excessive as the expenditure was less than the total budget provision. Similarly, in Grant No. 51, the supplementary provision proved excessive in three of the last five years in case of Revenue-Voted segment.
All of the supplementary provision of ₹ 13.67 crore under the Revenue-Voted segment of Grant No. 38 during the year 2024-25 was granted to Amri Karbi Development Council, which remained wholly unutilised as detailed in Table 2.9.
The Director, Tribal Affairs (Plain) stated (August 2025) that the amount could not be utilised due to non-receipt of proposal from the Council.
Re-appropriation is transfer of funds within a grant from one unit of appropriation to another unit where additional funds are needed. During 2024-25, a total of 546 re-appropriation orders under 66 grants/ appropriations were issued
Further, in one Sub-Head (Appendix 2.4 - Sl. No. 1), reduction of provision of ₹ five crore through re-appropriation proved injudicious as there was excess expenditure under this Sub-Head. In 44 Sub-Heads, (Appendix 2.4 - Sl. No. 2 to 45), augmentation of provision (more than ₹ two crore) also proved unnecessary/ excessive because expenditure did not come up to the level of original/ supplementary budget provision
Detailed scrutiny of Grants 38 and 51 disclosed that enhancement in provision through re-appropriation proved unnecessary resulting in savings of ₹ two crore or more in seven Sub-Heads as expenditure was less than the total original and supplementary budget provision, as detailed in Table 2.10.
The Director of Tea Tribes and Adivasi Welfare stated (September 2025) that they were unable to submit FOC request due to early closure of FinAssam portal. The Department of Soil and Water Conservation stated (August 2025) that the re-appropriated funds could not be utilised due to non-release/ partial release of FOC.
Budget proposals should strive to strike to optimise all foreseeable expenditure to appropriate spending levels to balance the quality of expenditure and reduce underutilisation of budgeted funds. Timely surrenders by the spending units are an important mechanism for optimal reallocation within the approved budget
The analysis of grants and appropriations showed that in 10 cases (under 10 Grants) during the year 2024-25, the savings (excluding surrenders) exceeded ₹ 500 crore in each case (Appendix 2.5). It was further noticed that in five Grants, no expenditure vis-à-vis total Grant amounting to ₹ 7.02 crore as given in Table 2.11 was incurred during the year 2024-25
Further, it was also observed that in 33 cases under 28 Grants/ Appropriations, there was persistent savings exceeding ₹ 100 crore in each case (Appendix 2.6) during 2022-23 to 2024-25
Details of Grants/ Appropriations grouped by percentage utilisation along with total savings during 2024-25 have been shown in Appendix 2.7 and Chart 2.4
It was noticed that the savings (more than ₹ 100 crore) under 31 Grants and one Appropriation amounting to ₹ 18,438.29 crore (Appendix 2.8) were not surrendered at all
As per Assam Budget Manual 2012 and the budget calling letter of the Finance Department, the target dates for intimation of savings by the DDOs to their Controlling Officers is 15 January, and their subsequent surrender to the Finance Department is 15 February. Details of savings surrendered during 2024-25 after 15 February 2025 are given in Appendix 2.9
Analysis of Chart 2.5 showed that only 0.63 per cent (amounting to ₹ 145.31 crore) of the overall savings of ₹ 23,126.06 crore were surrendered. Out of the surrendered amount of ₹ 145.31 crore, ₹ 24.48 crore (16.84 per cent) was surrendered after 15 February 2025
Major Head wise total budget, expenditure, savings and surrender of savings under Grants 38 and 51 are shown in Table 2.12.
Significant savings were seen during the last five years from 2020-21 to 2024-25 in all the five Major Heads under the two grants. Despite large overall savings of ₹ 145.06 crore under Grant No. 38 and ₹ 141.28 crore under Grant No. 51, only ₹ 0.03 crore was surrendered under the former, while no amount was surrendered under the latter during the current year. Such large savings were also seen in the previous years but surrender of funds was done only in three of the last five years under Grant No. 38, while no fund was surrendered in the last five years under Grant No. 51.
The Department of Tribal Affairs (Plain) stated (October 2025) that surrender of savings could not be submitted for Major Heads 2225 and 4225 as demand proposals from the District Offices were received only in the end of the last quarter of the financial year. Further, it was stated that the delayed receipt of FOCs also led to keeping the surrender pending till the close of the financial year. The Director of Tea Tribes and Adivasi Welfare stated (September 2025) that the Directorate had submitted the Surrender of Savings Statement for the financial years 2020-21 to 2024-25. However, scrutiny of the statements revealed that the Directorate had submitted the Surrender of Savings Statement after 15 February for Major Head 2225 in the financial years 2020-21 and 2021-22. The Department of Soil and Water Conservation stated (August 2025) that the Finance Department released FOC at the end of March every year. Hence the statement of anticipated savings in case of Major Heads 2402, 2415 and 4402 could not be submitted by 15 February.
(A) As per Rule 30 of the Government Accounting Rules, 1990, expenditure that only results in the creation of concrete, material, and permanent assets should be classified in capital expenditure. Further, as per IGAS 2, Grants-in-Aid disbursed by a grantor to a grantee shall be classified and accounted for as Revenue Expenditure, irrespective of the purpose for which funds disbursed as Grants-in-Aid are to be spent by the grantee, except in cases where it has been specifically authorised by the President on the advice of the Comptroller and Auditor General of India.
During the financial year 2024-25, the State Government had booked ₹ 26,404.20 crore as Capital Expenditure. Out of this, it was observed that Grants-in-Aid of ₹ 30.96 crore were booked under Capital Section instead of Revenue, in violation of IGAS 2
Over the years, Audit has been raising the issue of misclassification of GIA related expenditure as Capital instead of Revenue by the State Government. As a result, the Finance Department, in its Budget preparation Guidelines for FY 2024-25, had directed (December 2023) all Departments to classify expenditures incurred under the Detail Heads: 14-Minor Works, 17-Maintenance, 31-Grants-in-Aid General (Salary), 32-Grants-in-Aid General (Non-Salary), and 35-Grants for creation of Capital Assets, as Revenue Expenditure only. As a result, there was a significant reduction in misclassification of expenditure from Grants-in-Aid as Capital Expenditure, from ₹ 5,640.47 crore in 2020-21 to ₹ 30.96 crore in 2024.25 as shown in Chart 2.6
The State Government should continue to follow the provisions of IGAS-2 so that correct picture of nature of expenditure can be presented in the Annual Accounts
(B) Besides above, the State Government booked ₹ 40.02 crore on "Office Expenses", ₹ 22.24 crore on "Minor Works", and ₹ 0.15 crore on "Maintenance" under the Capital Section, and ₹ 2.57 crore on "Major Works" under the Revenue Section. Details of cases of misclassification (over ₹ one crore) is given in Appendix 2.10 (Part A).
Further, in course of centralised audit of vouchers at the Office of the Accountant General (Audit) Assam, some high value vouchers relating to Capital Expenditure were reviewed and the following instances involving expenditure of ₹ 239.15 crore were observed where the expenditure, though not meant for creation of permanent assets, were booked as Capital Expenditure. These vouchers included ASEB Pension Fund Trust, Payment of bonus/ arrear PF dues for the workers & employees of Assam Tea Corporation Limited (ATCL), etc. A list of such cases is shown in Appendix 2.10 (Part B)
Thus, there was an overall misclassification of ₹ 329.95 crore which resulted in understatement of Revenue Deficit to that extent. The resulting Capital Expenditure, after Audit, for FY 2024-25 was ₹ 26,074.25 crore
The basic tenet of legislative control over functioning of the executives requires that all the budget announcements made in the Budget speeches are translated into reality through appropriate budget allocation followed by their implementation through executive actions
It was observed that several policy initiatives taken up by Government in 2024-25 were partially executed or not executed due to non-approval of scheme guidelines/ modalities, non-commencement of works for want of administrative sanction, non-release of budget, etc. In the Budget speech 2024-25, the Finance Minister had announced 18 flagship schemes, "Astadash Mukutor Unnoyonee Mala", for the social and economic welfare of the people of the State. It was observed that seven Flagship Schemes/ Announcements with revised outlay of ₹ 118.27 crore, were not implemented as shown in Appendix 2.11. Further, under Mukhya Mantri Awaas Yojana (Gramin) has an approved outlay of ₹ 600.00 crore which was fully withdrawn in revised outlay
Rule 62(3) of the General Financial Rules provides that rush of expenditure particularly in the closing months of the financial year is regarded as a breach of financial propriety and should be avoided. As per Para 11.17 of Assam Budget Manual, a rush of expenditure particularly in the closing months of the financial year, is regarded as breach of financial regularity. The expenditure incurred during the last quarter, last month and last day of the financial year 2024-25 is given in Table 2.13
Trend of total monthly receipts and expenditure in the Consolidated Fund of the State during financial year 2024-25 is shown in Chart 2.7 and Chart 2.8
As can be seen from Chart 2.7, the receipts into the Consolidated Fund of the State varied from ₹ 25,443.43 crore (18.40 per cent of the total receipts) in the first quarter of FY 2024-25 to ₹ 42,311.66 crore (30.60 per cent of the total receipts) in the last quarter of FY 2024-25. Consequently, the disbursement from the Consolidated Fund of the State also varied from ₹ 27,427.44 crore (18.84 per cent of the total expenditure) in the first quarter of FY 2024-25 to ₹ 48,920.10 crore (33.61 per cent of the total expenditure) in the last quarter of FY 2024-25 as shown in Chart 2.8. Thus, the quarter-wise expenditure of the State is in alignment with the quarter-wise receipts
Details of 13 Sub-Heads where the entire expenditure (more than ₹ 50 crore) was incurred in the month of March 2025 alone is given in Appendix 2.12
Maintaining a steady pace of expenditure is a crucial component of sound public financial management as it prevents imbalances and temporary cash crunches. Budget Manual does not prescribe limit for quarterly expenditure for the State Government. However, the Finance Department in its letter dated December 2023, had also stated that not more than 25 per cent of the overall expenditure shall be permitted to be spent in the last quarter of the financial year. The quarterly details of 21 Grants where more than 50 per cent of the Total Expenditure was incurred in the last quarter is shown in Appendix 2.13
Selected Grant-wise rush of expenditure analysis
Detailed scrutiny of Grant No. 38 – Tribal Affairs (Plain) disclosed that out of the total expenditure of ₹ 820.13 crore, expenditure amounting to ₹ 616.14 crore (75.13 per cent) was incurred in the last quarter of the financial year as shown in Chart 2.9.
Further, the entire expenditure of ₹ 124.18 crore (88 per cent) in 11 Sub-Heads (more than ₹ two crore in each case) under Grant No. 38 was incurred in the month of March 2025 alone, as shown in Table 2.14.
Similarly, out of the total expenditure of ₹ 133.29 crore under Grant No. 51, expenditure amounting to ₹ 64.53 crore (48.41 per cent) was incurred in the last quarter of the financial year as shown in Chart 2.10.
Further, there were three Sub-Heads under Grant No. 51 where more than 50 per cent of the total expenditure was incurred in the month of March 2025 alone, as shown in Table 2.15.
Thus, a substantial quantum of expenditure was incurred by the Government towards the end of the financial year, indicating inadequate control over the expenditure and poor budgetary management
Ministry of Finance, Government of India, mandated (March 2021) release of funds under each Centrally Sponsored Scheme (CSS) through a Single Nodal Agency (SNA) for each CSS, and monitoring their utilisation. Each SNA must have a dedicated bank account in an authorised Scheduled Commercial Bank. The State Government is required to transfer the Central Share received, to the concerned SNA's account, along with the corresponding State Share
Audit analysed the VLC data and SNA PFMS report and found that there was discrepancy in data of Central and State share transfer to SNA accounts, as shown in Table 2.16
As per the SNA-01 report from the PFMS portal, the State Government received ₹ 14,279.07 crore being Central Share during the year in its Treasury Account. As on 31 March 2025, the Government transferred Central Share of ₹ 14,669.09 crore and State Share of ₹ 1,900.56 crore to the SNAs. The total transfer of ₹ 16,569.65 crore was all made through GIA bills. Detailed vouchers and supporting documents of actual expenditure were not received by the Accountant General (A&E) Office from the SNAs. Further, as per the SNA-01 report, ₹ 4,179.16 crore are lying unspent in the bank accounts of SNAs as on 31 March 2025
To enhance oversight of the availability and utilisation of funds released under Centrally Sponsored Schemes (CSS), the Department of Expenditure vide Memorandum dated 13 July 2023, introduced revised Guidelines for fund flow procedures. These Guidelines aim to implement the principles of 'just-in-time releases' for payments, ensuring more efficient cash management at both the Central and State levels. As part of this effort an alternative fund flow mechanism, SNA-SPARSH - a real-time system for the integrated and swift transfer of CSS funds - was introduced. This system operates through a seamless framework integrating the Public Financial Management System (PFMS), State Integrated Financial Management Information System (IFMIS), and e-Kuber of the Reserve Bank of India (RBI), facilitating efficient and transparent fund disbursement
Under the SNA-SPARSH model, each State must designate an SNA for implementing every State-Linked Scheme corresponding to a Centrally Sponsored Scheme (CSS), and all releases are to be routed exclusively through the Public Financial Management System (PFMS). Upon onboarding, existing SNA accounts must be closed, and unspent balances remitted - Central share to the Consolidated Fund of India and the State share to the respective State Consolidated Fund. Further, all SNAs and Implementing Agencies must be registered in the State Integrated Financial Management Information System (IFMIS), and funds are to be released on a just-in-time basis directly to beneficiaries or vendors, without routing through Personal Deposit (PD) accounts or other intermediary accounts, thereby promoting improved cash management and transparency. The status of onboarding of SNA-SPARSH in the State is summarised in Table 2.17
Thus, out of a total of 76 Centrally Sponsored Scheme implemented in the State, 46 Schemes have been migrated to SNA SPARSH as of December 2025
During the Exit Conference held on 19 December 2025, the Commissioner and Secretary to the Government of Assam, Finance Department, through concerned Officer, informed that all schemes for which mother sanctions had been received were already onboarded on the SNA-SPARSH platform and that additional schemes would be onboarded as and when sanctions are received
The status of onboarding of two Centrally Sponsored Schemes under Grant No. 38 – Tribal Affairs (Plain) and one Centrally Sponsored Scheme under Grant No. 51 – Soil & Water Conservation was scrutinised in detail as shown in Table 2.18.
Audit covered following Centrally Sponsored Schemes (CSS), which involved highest amounts of funds, to assess the compliance to various norms and modalities stipulated by the Ministry of Finance, Department of Expenditure (PFMS Division),
The major observations in respect of management of SNA account and thereafter its migration to SNA SPARSH is discussed below:
The Nodal Authority for implementation of this scheme is Commissioner of Panchayat and Rural Development, Assam. Ministry of Finance, Department of Expenditure's OM dated 23-03-2021 and DO letter dated 12-04-2021, stated that the target date for the migration to SNA for the implementation CSS at the state level was July 2021. However, it was onboarded in SNA with effect from November 2021. The delay was attributable to system configuration at NIC
The position of PMAY-R funds credited into the SNA Account and expenditure therefrom during the period 2021-22 to 2024-25 is shown in Appendix 2.14(I)
There was an opening balance of ₹ 40.23 crore (under Treasury system) from the pre-SNA period as on 31 March 2021. Total amounts received in SNA during 2021-22 to 2024-25 was ₹ 23,925.84 crore (Central: ₹ 21,592.13 crore and State ₹ 2,333.71 crore) while interest earned stood at ₹ 85.92 crore. It was seen that ₹ 23,140.52 crore was spent during the period. The interest earned (₹ 85.92 crore) was refunded to the GoI and GoA as per funding ratio (90:10) of the scheme
As on 31 March 2025, ₹ 1,527.81 crore was lying unspent in the SNA account (Central share: ₹ 1,375.03 crore and State share: ₹ 152.78 crore), which was to be transferred back to GoI during migration to SNA-SPARSH in July 2025
In this connection, it was observed that during the four years period 2021-25, ₹ 22,183.55 crore was released by GoI for this scheme to GoA, of which ₹ 21,592.13 crore was transferred to SNA by CPRD. The remaining amount of ₹ 591.42 crore was transferred to the SNA in the year 2025-26
a. Anganwadi Services (Funding pattern 90:10 between GoI and GoA)
The Nodal Authority for implementation of this scheme is Director, Women and Child Development, Assam. Ministry of Finance, Department of Expenditure's OM dated 23-03-2021 and DO letter dated 12-04-2021, set the target date for the migration to SNA for the implementation CSS at the state level as July 2021. However, it was on-boarded in SNA with effect from 24 February 2022. The delay was attributable to constraints faced at the initial stages in integrating PFMS and State's IFMS
The position of funds credited into the SNA Account during the period 2021-22 to 2024-25 is shown in Appendix 2.14(II a)
As on 31 March 2025, ₹ 136.60 crore was lying unspent in the SNA account (Central share: ₹ 136.13 crore and State share: ₹ 0.47 crore)
The target date for migration of this scheme to SNA-SPARSH is 01 November 2025
The Nodal Authority for implementation of this scheme is Director, Women and Child Development, Assam. Ministry of Finance, Department of Expenditure's OM dated 23-03-2021 and DO letter dated 12-04-2021, set the target date for the migration to SNA for the implementation CSS at the state level as July 2021. However, it was on-boarded in SNA with effect from 24.08.2021 and was fully operationalised from FY 2022-23
The position of funds credited into the SNA Account during the period 2021-22 to 2024-25 is shown in Appendix 2.14(II b)
The Nodal Authority for implementation of this scheme is Director, Women and Child Development, Assam. Ministry of Finance, Department of Expenditure's OM dated 23-03-2021 and DO letter dated 12-04-2021, set the target date for the migration to SNA for the implementation CSS at the state level as July 2021. However, it was on-boarded in SNA with effect from 13 September 2021. The delay was attributable to constraints faced at the initial stages in integrating PFMS and State's IFMS
The position of funds credited into the SNA Account during the period 2021-22 to 2024-25 is shown in Appendix 2.14(II c)
The Nodal Authority for implementation of this scheme is Director, Women and Child Development, Assam. Ministry of Finance, Department of Expenditure's OM dated 23-03-2021 and DO letter dated 12-04-2021, set the target date for the migration to SNA for the implementation of CSS at the state level as July 2021. However, it was on-boarded in SNA with effect from 13 September 2021. The delay was attributable to constraints faced at the initial stages in integrating PFMS and State's IFMS
The scheme was migrated to SNA-SPARSH on 15 October 2024 immediately after rolling out of the same and a mother sanction of ₹ 2.37 crore was communicated by the Ministry as Central share under the SNA-SPARSH regime
The position of funds credited into the SNA Account during the period 2021-22 to 2024-25 is shown in Appendix 2.14(II d)
The department neither received any funds from the government nor any expenditure was incurred during 2021-22 and 2022-23 and Closing Balance under the scheme during 2022-23 was 'NIL'. Total amounts received in SNA account during 2023-24 was ₹ 2.24 crore (Central Share: ₹ 2.02 crore, and State Share: ₹ 0.22 crore) and interest earned stood at ₹ 0.13 crore. An amount of ₹ 0.02 crore was spent during the period
As on 31 March 2025, ₹ 2.22 crore was lying unspent in the SNA account (Central share: ₹ two crore and State share: ₹ 0.22 crore), which was required to be transferred to GoI during migration to SNA-SPARSH in October 2024
The Department did not transfer the unspent balance lying at the SNA account to the Consolidated Fund of India or Consolidated Fund of Assam upon migration to SNA-SPARSH though mandated in the Ministry of Finance O.M. dated 16 January 2024. At the end of 2024-25, an unspent balance of ₹ 2.22 crore remained parked in the SNA account, though the scheme was migrated to SNA-SPARSH in October 2024
The Nodal Authority for implementation of this scheme is PCCF Wildlife & Chief Wildlife Warden, Assam. In terms of Ministry of Finance OM dated 23-03-2021 and DO letter dated 12-04-2021, the target date for migration to SNA for the implementation of CSS at the state level was July 2021
The position of funds credited into the SNA Account during the period 2020-21 to 2024-25 is shown in Appendix 2.14(III)
There was an opening balance of ₹ 0.33 crore (under Treasury system) from the pre-SNA period as of March 2021. Total amount received in SNA during 2020-21 to 2024-25 was ₹ 22.68 crore (Central: ₹ 20.42 crore and State ₹ 2.27 crore) and interest earned stood at ₹ 0.38 crore (Central: ₹ 0.34 crore State: ₹ 0.04 crore). An amount of ₹ 22.56 crore (Central: ₹ 20.30 crore, State: ₹ 2.26 crore) was spent during the period of 2021-22 to 2024-25. An interest of ₹ 0.24 crore on Central share in the SNA account was refunded to the GoI during September 2023 to July 2024
As on 31 March 2025, ₹ 0.28 crore was lying unspent in the SNA account (Central share: ₹ 0.22 crore and State share ₹ 0.06 crore), out of which an interest amount of ₹ 0.10 crore was refunded during May 2025 leaving balance ₹ 0.12 crore
In this connection, the following observations were made:
The Nodal Authority for implementation of this scheme is Managing Director, Samagra Shiksha, Assam. Ministry of Finance vide OM dated 23-03-2021 and DO letter dated 12-04-2021, set the target date for the migration to SNA for the implementation CSS at the state level as July 2021. However, it was on-boarded in SNA with effect from 15 November 2021
The position of funds credited into the SNA Account during the period 2021-22 to 2024-25 is shown in Appendix 2.14(IV)
The target date for migration of this scheme to SNA-SPARSH was 01 November 2025
The Nodal Authority for implementation of the CSS Flexible Pool for RCH & NHM is Mission Director, National Health Mission, Assam. As per Ministry of Finance OM dated 23-03-2021 and DO letter dated 12-04-2021, the target date for the migration to Single Nodal Agency (SNA) for the implementation of CSS at the state level was July 2021. However, it was onboarded in SNA with effect from December 2021
The position of Flexible Pool for RCH & NHM funds credited into the SNA Account and expenditure therefrom during the period 2021-22 to 2024-25 is shown in Appendix 2.14(V)
Total amount received in SNA during 2021-22 to 2024-25 was ₹ 6,958.94 crore (Central share: ₹ 6,114.96 crore and State share: ₹ 843.98 crore) while interest earned stood at ₹ 87.43 crore. An amount of ₹ 7,121.31 crore was spent during the period. An interest of ₹ 87.43 crore was earned in the SNA account during 2021-22 to 2024-25 which was refunded to the GoI and Government of Assam (GoA) as per funding ratio (90:10) of the scheme
In this connection, the following observations were made:
During the year 2024-25, two Grants: Grant No. 38 - Tribal Affairs (Plain) and Grant No. 51 - Soil and Water Conservation were selected for detailed scrutiny to review compliance with prescribed budgetary procedures, monitoring of funds, control mechanisms and implementation of schemes within these grants. Outcome of the audit has been included in relevant preceding sections of this Chapter. Miscellaneous issues, not covered under specific themes are discussed in the succeeding paragraphs
The Department of Tribal Affairs (Plain) and the Department of Tea Tribes & Adivasi Welfare receive funds under Grant No. 38 - Tribal Affairs (Plain)
The Department of Tribal Affairs (Plain) is responsible for the welfare, socio-economic upliftment, employment, as well as promotion and development of Scheduled Tribes in the State. The Department is the nodal agency for formulation and implementation of policies and programs for welfare and development of the Scheduled Tribes in the State (other than Sixth Schedule Areas)
The Department of Tea Tribes & Adivasi Welfare aims at welfare and socio-economic development of the Tea Tribes community of Assam. It implements various welfare schemes for the Tea Tribes community through the Directorate of Tea Tribes & Adivasi Welfare
The overall position of budget provision, actual expenditure and savings/ excesses under this Grant during the five-year period 2020-25 is given in Table 2.19
As can be seen from the table, there was decrease in the total budget size over the last five years (except for the year 2022-23) and sudden rise in the budget estimates and expenditure under Capital Account from the years 2022-23 to 2024-25. While the decrease in the total budget provision was mainly due to restructuring of the Department 32 vide Notification of the Governor of Assam dated 02 November 2022 and partly due to reduction in budget provision for grants to Autonomous Council and Development Councils from the year 2021-22
There was an increase in the budget estimates and expenditure in the Capital Segment mainly due to budget provision and expenditure against two major schemes 33 of capital nature. There was also reduction in savings over the last five years, with savings as a percentage of total budget provision reducing from 78.59 per cent in 2020-21 to 15.03 per cent in 2024-25. The reduction in savings was due to increase in expenditure during the years 2021-22 and 2022-23 and due to decrease in budget size during the years 2023-24 and 2024-25
There were large savings (₹ one crore or more in each case) and over 50 per cent of total budget provision, across two Sub-Heads in four years during the last five-year period i.e., 2020-25. The details of the schemes are depicted in Table 2.20
The Directorate of Tea Tribes & Adivasi Welfare stated (November 2025) that while Budget provision under the Scheme "PMU for Tea Garden Scheme" could not be utilised due to non-filling up of posts of Project Management Unit (PMU), savings under the Scheme "Repairing and Maintenance of Tea Tribes Boys & Girls Hostel" was due to non-receipt/ delay in receipt of FOC
Due to non-utilisation/ partial utilisation of budget provision over the years implementation of the schemes was suffered. Thus, persistent savings is indicative of poor budgetary monitoring and shows that budget allocations were made without considering the previous year's trends in expenditure
Budget provision of ₹ 35.97 crore made under the following four Sub-Heads with individual allocation in excess of ₹ two crore for the year 2024-25 under Grant No. 38 remained unutilised at the end of the year. Scheme-wise details are given in Table 2.21
The Directorate of Tea Tribes and Adivasi Welfare, Assam stated (October 2025) that the budget provision could not be utilised due to non-receipt of approval of the Government to the proposals for beneficiaries to be covered and activities to be executed under the schemes
O ut of the total expenditure of ₹ 820.13 crore under Grant No. 38, expenditure amounting to ₹ 556.19 crore (67.82 per cent) was booked under the Minor Head 800
Audit examined selected case of booking under Minor Head 800 (expenditure more than ₹ one crore), and noted that in three instances, a valid Minor Head, other than 800, was available in the LMMHA, for booking these transactions as detailed in Table 2.22
Thus, the Department should review all classifications of schemes being made under Minor Head 800 - Other Expenditure, and after consultation with the Accountant General (A&E), classify them appropriately as per existing LMMHA, or seek addition of new Minor Heads, to bring transparency in Accounts
A s per Rule 30 of Government Accounting Rules, 1990, expenditure that only results in the creation of concrete, material, and permanent assets should be classified in capital expenditure. During the last five years financial (2020-25), the State Government had booked ₹ 376.08 crore as Capital Expenditure under Grant No.38. Audit examined Sanction Orders and fund drawal orders related to this amount, and noticed that out of the amount of ₹ 443.56 crore, ₹ 3.48 crore of expenditure incurred towards repair and renovation etc. (Appendix 2.15) which was of Revenue nature had been booked under Capital Expenditure. As per Rule 31 (2) (b) of the Government Accounting Rules, 1990, the Revenue Account should bear all charges relating to such expenditure. Thus, there was a misclassification of ₹ 3.94 crore, which resulted in overstatement of expenditure under Capital Head to that extent
The Governor of Assam vide Notification dated 16 September 2020 had entrusted the Audit of Accounts of six Autonomous Councils and 19 Development Councils under Sections 19(3) and 20(1) of the C&AG's DPC Act, 1971. Details of Autonomous/ District Councils receiving funds (total expenditure over ₹ 10 crore) under Grant No. 38 during the five-year period 2020-25 is given in Table 2.23
It can be seen from Table 2.23 that the State Government incurred total expenditure of ₹ 1,584.52 crore on Autonomous/ Development Councils from 2020-21 to 2024-25 under Grant No. 38. However, the CAG has not received any annual accounts of the entrusted Autonomous/ Development Councils since their inception. In the absence of annual accounts and their audit, proper utilisation of the funds disbursed cannot be vouched for
Scrutiny of records and information furnished to audit showed that the Director of Tribal Affairs (Plain) submitted UCs showing utilisation of funds in excess of the actual utilisation under two Heads of Account shown in Table 2.24
The Director of Tribal Affairs (Plain) stated (November 2025) that the funds were received at the end of the financial year. Hence, the full amount could not be utilised within the financial year and the Utilisation Certificate was needed to be submitted for drawal of fund for the next financial year
The Department of Soil & Water Conservation is responsible for the conservation of soil, water and vegetation, developing strategies for checking land degradation and improving land productivity on sustainable basis. The department plays a vital role in upliftment of social and economic status of farmers in particular and the state as a whole
The overall position of budget provision, actual expenditure and savings/ excesses under this Grant during the five-year period 2020-25 is given in Table 2.25
As can be seen from the table, the grant showed large overall savings, with savings as a percentage of total budget provision ranging from 8.30 per cent to 59.52 per cent during the period 2020-25. The Department stated (August 2025) that savings occurred mainly due to partial/ non-release release of FOC and non-filling of vacancy
There were large savings (₹ one crore and above in each case) in six schemes where the final savings were more than 20 per cent of the total budget provision during 2024-25. The details of the schemes are given in Table 2.26
As seen from Table 2.26, substantial savings (above 80 per cent) occurred in respect of the Schemes "Integrated Watershed Management Programme (IWMP)". The IWMP was a Government of India Initiative launched in 2009-10 to restore ecological balance by conserving and developing natural resources like soil, water and vegetation. It was later merged into the Watershed Development Component of the Pradhan Mantri Krishi Sinchayee Yojana (WDC-PMKSY) in 2015-16. The programme aimed to prevent soil erosion, regenerate vegetation, and research ground water, thereby improving rural livelihood. The WDC-PMKSY is centrally sponsored programme on cost sharing basis of 90:10 between the Centre and the State. The WDC-PMKSY has been revised as "WDC-PMKSY 2.0" for the period 2021-26
Substantial saving occurred under IWMP as the State Level Nodal Agency (SLNA) had to refund the funds received under the programme to the respective consolidated funds consequent upon onboarding to SNA - SPARSH model of fund transfer in December 2024. Due to substantial savings which occurred under the programme, implementation of watershed development activities was hampered during the year
Of these six schemes with savings of over 20 per cent of the total budget provision and more than ₹ one crore, three showed similar high savings in four years during the last five-year period i.e., 2020-25. The details of the schemes are depicted in Table 2.27
The Department stated (November 2025) that the persistent savings was due to non-filling up of vacant posts at the Directorate as well as at the Subordinate Establishments. Persistent savings is indicative of poor budgetary monitoring and shows that budget allocations were made without considering the previous year's trends in expenditure
The Contingency Fund of Government of Assam was established under the Assam Contingency Fund Act, 1950, and the State Government made the Assam Contingency Fund Rules, 1950, for regulating all matters connected with or ancillary to the custody of payment of monies into and the withdrawal of monies from the Contingency Fund of the State of Assam for meeting unforeseen expenditure. The fund is recouped when the State Legislature authorises the additional expenditure
As on 31 March 2025, the corpus of the Fund was ₹ 2,000 crore and no amount was lying un-recouped at the end of the financial year
Advances from the Contingency Fund are to be made only for meeting expenditure of an unforeseen and emergent character, postponement of which, till its authorisation by the Legislature, would be undesirable
Through Assam Contingency Fund (Augmentation of Corpus) Ordinance, 2024, notified on 01 January 2025, the State Government increased the corpus of the Contingency Fund from ₹ 2,000 crore to ₹ 6,000 crore, on a temporary basis. During FY 2024-25, it was observed that the State Government made 211 withdrawals amounting to ₹ 6,050.04 crore from the Contingency Fund. Of the total withdrawals, ₹ 691.82 crore (11.44 per cent) was utilised for committed expenditure (salary, wages and pension) of the State Government. Details of 20 schemes (up to Sub Head level) in which an amount of ₹ 100 crore and above were withdrawn as advances from the Contingency Fund are given in Appendix 2.16. Out of those 20 schemes, the final savings were ₹ 100 crore or more in five Sub-Heads as detailed in Table 2.28
Drawal of funds from the Contingency Fund for non-emergent purposes, which ultimately remained unutilised, violates the Constitutional provisions of the Contingency Fund as such withdrawals are meant to meet urgent unforeseen expenditures only.