Report No.2 of 2026- State Finances Audit Report, Government of Assam
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What did the audit examine?
The audit examined the financial management and fiscal performance of the Government of Assam for the fiscal year 2024-25, focusing on budgetary processes, expenditure patterns, and financial reporting practices.
Who / what it concerns
Government of Assam
What the auditor found
- Persistent savings in grants (e.g., Tribal Affairs and Soil & Water Conservation)
- Unspent funds surrendered after 15 February 2025
- Misclassification of revenue vs. capital expenditure (over ₹1 crore)
- Expenditure incurred without budget provision or re-appropriation
- Inflated Utilisation Certificates (UCs) submitted
- Delayed submission of Utilisation Certificates (UCs)
| Source body | Comptroller & Auditor General of India (CAG) — audit reports |
| Reference number | Report No. 2 of 2026 |
| Status | closed (section: audit_report) |
| Year | 2026 |
| Closing date | — |
| Documents | 1 |
Highlights & Points worth asking
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Documents
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Audit_report
2026
125167-Report-No-2-of-2026-State-Finances-Audit-Report-Government-of-Assam.pdf
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