Guwahati, November 4: Serious questions have been raised over the utilisation and accounting of public funds in Assam after the Comptroller and Auditor General of India (CAG) flagged a large number of pending Utilisation Certificates (UCs) in its State Finances Audit Report for 2024-25.
According to the report, 6,545 Utilisation Certificates involving ₹20,736.09 crore remained outstanding as of March 31, 2025. These certificates are essential documents that establish whether government grants have been spent for the purposes for which they were sanctioned.
The CAG stated that a total of 6,929 Utilisation Certificates involving ₹23,240.56 crore were due for submission. Of these, only 384 certificates involving ₹2,504.47 crore had been submitted, leaving 6,545 certificates involving ₹20,736.09 crore pending.
Which departments have the highest pending amounts?
The Finance Department topped the list, with 33 pending Utilisation Certificates involving ₹4,067.06 crore.
The Welfare of Plain Tribes and Backward Classes Department had 384 pending certificates involving ₹1,987.31 crore. The Education (General) Department had 317 pending certificates involving ₹1,909.18 crore, while the Social Welfare Department had 296 certificates involving ₹1,764.16 crore.
The Secretariat Administration Department also had 128 pending certificates involving ₹1,456.57 crore.
The figures point to significant delays in submitting expenditure records across several key departments of the state government.
Utilisation certificates pending for years
The CAG report noted that some Utilisation Certificates have remained pending since 2005-06, indicating that the accounting process for certain government grants has remained incomplete for nearly two decades.
The report also provided a year-wise breakdown based on the years in which the certificates became due.
A total of ₹4,732 crore was pending against 1,644 certificates due before 2019-20. The outstanding amounts for subsequent years were ₹1,042.31 crore for 2019-20, ₹2,663.56 crore for 2020-21, ₹1,936.44 crore for 2021-22 and ₹1,750.05 crore for 2022-23.
For 2023-24, the pending amount stood at ₹4,447.42 crore, while ₹4,164.31 crore was pending for 2024-25. Together, the two financial years accounted for ₹8,611.73 crore in outstanding Utilisation Certificates.
These years indicate when the certificates became due for submission, not necessarily when the grants were released.
Rules require submission of accounts within a reasonable period
Under Rule 517 of the Assam Financial Rules, 1939, grants provided for specific purposes must be spent for the intended objectives within a reasonable period. Any unspent amount is required to be surrendered to the government.
Similarly, Rule 256 of the Assam Treasury Rules, 2017, requires the sanctioning authority to obtain Utilisation Certificates and audited accounts from the recipient institutions and submit them to the Accountant General.
The CAG stated that Utilisation Certificates should normally be submitted within one year of receiving the grant or before seeking another grant for the same purpose, whichever is earlier.
However, the report found that a significant number of certificates remained pending for years.
Government directions and subsequent updates
According to the CAG report, the issue was brought to the attention of the Finance Department in March 2024, February 2025 and August 2025. The department had also instructed the concerned departments to clear the pending certificates.
At meetings held on October 13 and 14, 2025, the Finance Department set a target of submitting 50 per cent of the pending certificates by November 30, 2025, and all pending certificates by the end of December 2025.
During the Exit Conference held on December 19, 2025, the Finance Commissioner and Secretary informed the CAG that review meetings and continuous monitoring were being undertaken to address the issue.
A subsequent communication from the Finance (Audit and Fund) Department dated December 20, 2025, stated that the outstanding amount had declined from ₹26,682.37 crore to ₹14,100.78 crore, based on the latest figures of the Accountant General (A&E).
It is important to note that ₹20,736.09 crore represents the position as of March 31, 2025, while ₹14,100.78 crore was a later figure reported for December 2025. The two figures relate to different reporting dates.
Accounts for ₹753.61 crore in advance payments also pending
The CAG report also highlighted delays in submitting detailed accounts against advance withdrawals made through Abstract Contingent (AC) Bills.
As of March 31, 2025, 39 departments had not submitted Detailed Contingent (DC) Bills against 1,222 AC Bills involving ₹753.61 crore.
During 2024-25, 42 AC Bills involving ₹88.23 crore remained unadjusted. Of these, six bills amounting to ₹11.96 crore had been drawn in March 2025.
The CAG observed that prolonged non-submission of detailed bills makes it difficult to verify the correctness and finality of expenditure and increases the risk of possible misuse of public funds. However, pending bills alone do not establish that the money has been misappropriated.
494 annual accounts of 75 government bodies not submitted
The audit report also pointed to delays in the submission of accounts by autonomous councils, development councils, government bodies and authorities.
As of September 2025, the CAG had not received 494 annual accounts due up to 2024-25 from 75 bodies and authorities.
Seven of these accounts related to three Sixth Schedule Autonomous District Councils. Another 350 pending accounts belonged to 25 Autonomous and District Councils that had not submitted their accounts since their inception.
The CAG had taken up the matter with the Chief Secretary on February 10, 2025. Subsequently, on September 16, 2025, the Finance Department directed the concerned departments to review the pending accounts.
240 annual accounts of 44 public sector enterprises pending
The report also highlighted delays in the submission of annual accounts by state public sector enterprises.
As of September 2025, 240 annual accounts due up to 2024-25 from 44 public sector enterprises had not been received for audit.
Of these, 74 accounts belonged to five non-working public sector enterprises. The report further noted that eight of the 16 non-working state public sector enterprises had been struck off from the records of the Registrar of Companies.
Questions over classification of ₹15,195 crore in expenditure
The CAG also raised concerns over the classification of government expenditure under the accounting head ‘Minor Head-800: Other Expenditure’.
During 2024-25, ₹15,195.07 crore under 70 Major Heads was classified under this category. This accounted for 12.03 per cent of the state's total revenue and capital expenditure.
The CAG noted that ₹1,050.73 crore under nine Major Heads had been classified under this category despite the availability of appropriate Minor Heads.
The report stated that such classification practices reduce transparency and make it difficult to analyse the actual pattern and priorities of government expenditure.
More than 35 per cent of departmental expenditure figures not reconciled
The report also highlighted gaps in the reconciliation of departmental accounts.
During 2024-25, 34.48 per cent of receipts and 35.09 per cent of expenditure recorded by the Accountant General (A&E) had not been reconciled by the concerned departments.
The Finance Department's instructions require departments to reconcile their accounts every quarter. However, the audit found significant gaps in compliance.
₹274.97 crore difference in cash balance figures
The CAG report also identified a significant difference in the cash balance figures maintained by the Accountant General and the Reserve Bank of India.
As of March 31, 2025, the Accountant General's records showed a credit balance of ₹276.95 crore, while the RBI reported a debit balance of ₹1.98 crore.
The resulting difference was ₹274.97 crore. According to the report, the difference was mainly due to pending reconciliation among the Treasury, RBI, agency banks and the Accountant General's office.
Questions over transparency and accountability
The findings in the CAG report raise serious questions about financial management, transparency and accountability in the Assam government.
Why were Utilisation Certificates involving ₹20,736.09 crore not submitted within the prescribed period? Which departments failed to comply with the rules? How much of the sanctioned money was spent for its intended purposes, and how much remains unverified by audit?
The failure to submit Utilisation Certificates does not, by itself, prove misappropriation. However, without these documents, auditors cannot properly verify whether the grants were used for their sanctioned purposes or whether the intended assets and outcomes were achieved.
Public money comes from taxpayers and government revenue. Ensuring transparent accounting and timely submission of expenditure records is therefore a fundamental responsibility of the government.
The CAG findings have now put the spotlight on the need for department-wise disclosure, updated figures and accountability for the long-pending financial records.
