CAG Flags ₹509 Crore Expenditure Without Budget Provision in Assam
The Comptroller and Auditor General (CAG) of India has flagged expenditure of ₹509.59 crore incurred by the Assam government during 2024-25 without any budget provision, supplementary grant, or re-appropriation order, raising concerns over financial management and legislative oversight.
According to the CAG's State Finance Audit Report for Assam (Report No. 2 of 2026), the expenditure was incurred in 13 cases under the head "Public Debt and Servicing of Debt" despite the absence of authorization through the state's budgetary process.
The audit report observed that such expenditure was in violation of Article 204 of the Constitution, which mandates legislative approval before funds can be withdrawn from the Consolidated Fund of the State. The CAG noted that expenditure without budget provision undermines financial discipline and bypasses the will of the Legislature.
The report also highlighted several other financial irregularities, including 6,929 pending Utilisation Certificates involving ₹23,240.56 crore and 1,222 Abstract Contingent bills worth ₹753.61 crore awaiting adjustment.
In addition, the CAG pointed out excess expenditure of ₹604.40 crore during the financial year that requires regularisation by the Assam Legislative Assembly.
The findings are expected to trigger political debate over fiscal accountability and adherence to financial procedures within the state administration.
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Full Report (CAG – State Finance Audit Report, Government of Assam, Report No. 2 of 2026):