Audit Reports

Assam

Overview

Based on the audited accounts of the Government of Assam for the year ending 31 March 2023, this Report provides an analytical review of the finances of the State Government. The Report is structured in five Chapters.

Chapter 1 – Overview of State Finances: This Report contains the basis and approach to State Finances Audit Report, Structure of the Report, Structure of Government Accounts, Budgetary processes, Trends in key fiscal parameters like revenue surplus/ deficit, fiscal surplus/ deficit, etc., and fiscal correction path.

Chapters 2 – Finances of the State: This Chapter provides a broad perspective of the finances of the State, analyses the critical changes in major fiscal aggregates relative to the previous year, overall trends during the last five years, debt profile of the State and key Public Account transactions, based on the Finance Accounts of the State.

Chapter 3 – Budgetary Management: This Chapter is based on the Appropriation Accounts of the State and reviews the appropriations and allocative priorities of the State Government and reports on deviations from Constitutional provisions relating to budgetary management.

Chapter 4 – Quality of Accounts & Financial Reporting Practices: This Chapter comments on the quality of accounts rendered by various authorities of the State Government and compliance with various financial rules, procedures and directives during the current year. 

Chapter 5 - Functioning of State Public Sector  Enterprises: This Chapter presents the financial performance of Government Companies and Statutory Corporations.

          The Report has 23 appendices containing additional data collated from several sources in support of the audit observations.

            This Report has been prepared for submission to the Governor of Assam under Article 151 of the Constitution.

Download Audit Report

• Report No. 1 of 2024 - State Finances Audit Report, Government of Assam
  _{(3.00 MB) Download}

• Inside Cover
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• Table of contents
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• Preface
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• Executive Summary
  _{(0.09 MB) Download}
• Chapter 1
  _{(0.46 MB) Download}
• Chapter 2
  _{(0.84 MB) Download}
• Chapter 3
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• Chapter 4
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• Chapter 5
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• Appendices
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• Assamese Version of Report No. 1 of 2024 - State Finances Audit Report, Government of Assam
  _{(62.91 MB) Download}