Report No.4 of 2021 - State Finances, Government of Assam

Date on which Report Tabled:
Fri 24 Dec, 2021
Date of sending the report to Government
Wed 08 Dec, 2021
Government Type
Sector Finance


Based on the audited accounts of the Government of Assam for the year ending 31 March 2020, this Report provides an analytical review of the finances of the State Government. The Report is structured in five Chapters.

Chapter 1-Overview: This Chapter describes the basis and approach to the Report and the underlying data, provides an overview of structure of government accounts, budgetary processes, macro-fiscal analysis of key indices and State’s fiscal position including the deficits/ surplus.

Chapter 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 issues of non-compliance with prescribed financial rules and regulations by various departmental officials of the State Government.

Chapter 5-Functioning of State Public Sector Enterprises: This Chapter presents the financial performance of Government Companies and Statutory Corporations. The term State Government Public Sector Enterprises (SPSEs) encompasses the State government owned companies set up under the Companies Act, 2013 and Statutory Corporations set up under the statutes enacted by the Parliament.

The Report has 15 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.

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