Audit Reports

Assam

Overview

This Report on the Finances of the Government of Assam is brought out with a view to assess objectively the financial performance of the State during the year 2011-12. The aim of this Report is to provide the State Government with timely inputs based on actual data so that there is a better insight into both well performing as well as ill performing schemes/programmes of the Government.  Based on the audited accounts of the Government of Assam for the year ending March 2012, this report provides an analytical review of the Annual Accounts of the State Government. The report is structured in three Chapters.

Chapter-I is based on the audit of Finance Accounts and makes an assessment of the Government's fiscal position as on 31 March 2012. It provides an insight into trends in committed expenditure, borrowing pattern besides a brief account of Central funds transferred directly to the State implementing agencies through off budget route. Chapter-II is based on audit of Appropriation Accounts and it gives the grant by- grant description of appropriations and the manner in which the allocated resources were managed by the service delivery departments. Chapter-III is an inventory of Government's compliance with various reporting requirements and financial rules. This chapter also provides details on non submission of annual accounts and also delays in placement of Separate Audit

Reports in the Legislature by the Autonomous Bodies. Besides, the cases of misappropriation and loss that indicate inadequacy of controls in the Government departments are also detailed in this chapter.

The fiscal position of the State viewed in terms of key fiscal parameters ' revenue surplus, fiscal deficit and primary deficit etc., indicated that except during 2009-10 the State had maintained revenue surplus during the last five years. The fiscal deficit of the State was also reduced during the current year compared to previous year and the State also managed to exhibit primary surplus after a gap of two years.

The overall fiscal liabilities of the State increased at an average annual rate of 8.80 per cent during the period 2007-12. During the current year, the fiscal liabilities of the State Government increased by Rs 1,804 crore from Rs 29,693 crore in 2010-11 to Rs 31,497 crore in 2011-12. Although the ratio of fiscal liabilities to GSDP has decreased from 28.55 per cent in 2010-11 to 27.29 per cent in 2011-12 but it was higher than 25 per cent, the norms recommended by FC-XIII.

Download Audit Report

• Report of 2012 - Full Report
  _{(2.54 MB) Download}

• Index
  _{(0.05 MB) Download}
• Preface
  _{(0.01 MB) Download}
• Executive Summary
  _{(0.05 MB) Download}
• Chapter 1 - State Finances
  _{(0.76 MB) Download}
• Chapter 2 - Budgetary Control and Financial Management
  _{(0.30 MB) Download}
• Chapter 3 - Financial Reporting
  _{(0.06 MB) Download}
• Appendices
  _{(1.46 MB) Download}