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flag Assam’s 2023-24 budget missed revenue targets, with weak spending and audit delays raising accountability concerns.

flag The Comptroller and Auditor General has criticized Assam’s 2023-24 budget as unrealistic, noting actual spending of ₹1.39 trillion fell short of projected receipts of ₹1.65 trillion, leaving most savings nominal. flag Only ₹107 crore was surrendered, limiting fund reallocation. flag The audit flagged excessive supplementary grants—₹30,211 crore approved, with only 74% needed—and revealed 6,335 unsubmitted utilization certificates worth ₹18,670 crore from 2005-06 to 2022-23. flag As of March 2024, 730 annual accounts from autonomous bodies and public sector units remained unaudited, raising accountability concerns. flag The CAG recommended improved budgeting based on realistic revenue forecasts and stronger financial oversight.

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