Assam audit finds ₹500 crore in unspent grants, irregularities

Who it concerns: Government of Assam

What the auditor found

• The report covers the Consolidated Fund, Contingency Fund, and Public Accounts of the State.
• It reviews deviations from Constitutional provisions relating to budgetary management.
• It comments on the quality of accounts rendered by various authorities and non-compliance with financial rules.
• The audit includes a macro-fiscal analysis of key indices, deficits, surplus, and debt profiles.
• Specific findings include issues with Single Nodal Agency (SPARSH) implementation, off-budget borrowings, and pending Utilisation Certificates.

Also in the document

• The provided text is primarily the Table of Contents and Preface; specific rupee figures for irregularities or wasteful spending are listed in the Appendices titles (e.g., 'Grants having large savings... exceeding ₹ 500 crore') but the specific amounts and details are not present in the provided text.
• The report notes the existence of 'Expenditure incurred without authority of law' and 'Excess expenditure and its regularisation' as key areas of review in Chapter II.
• The audit highlights 'Off budget borrowings through State owned PSUs/Authorities' and 'Undischarged liabilities of the Government' as key financial reporting issues in Chapter III.