Certificate of the Comptroller and Auditor General of lndia This compilation containing the Finance Accounts of the Government of Assam for the year ending 3 I March 20 I 8 presents the financial position along with accounts of the receipts and disbursements of lhe Govcmmem for the year. These accounts arc presented in two volumes. Volume-I contains lhe consolidated position of the state of finances and Volume-II depicts the Accounts in detail. The Appropriation Accounts of the Government for the year for Grams and Charged Appropriations arc presented in a separate compilation. The Finance Accounts have been prepared under my supervision in accordance with the requirements of the Comptroller and Auditor General's (Duties. Powers and Conditions of Service) Act. 1971 and have been compiled from the vouchers. challans and initial and subsidiary accounts rendered by the treasuries, offices. and departments responsible for the keeping of such accounts functioning under Lhe control of the Government of Assam and the statements received from the Reserve Bank of India, Statements (No. 9. 20 and pan of 19). part of explanatory notes to Statement (No.14 ). pan of maturity profile to annexure to Statement (No. 17) and Appendix (DC) in this compilation have been prepared directly from the information received from the Government of Assam/Corporntion~Companics/Socictics who arc responsible to ensure the correctness of such information. Appendix VI has been prepared from the details collected from the Public Financial Management System portal of the Controller General of Accounts. The treasuries, offices. and/or departments functioning under the control of the Government of Assam are primarily responsible for preparation and correctness of the initial and subsidiary accounts as well as ensuring the regularity of transactions in accordance with the applicable laws. standards. rules and regulations relating to such accounts and transactions. I am responsible for preparation and submission of Annual Accounts to the State Legislature. My responsibility for the preparation or Accounts is discharged through the office or the Accountant General (A&E). The audit or these accounts is independently conducted through the office of the Principal Accountant General in accordance with the requirements or Article 149 and 151 of the Constitution of India and the Comptroller & Auditor General's (Duties. Powers and Conditions of Service) Act. 1971, for expressing an opinion on these accounts based on the results of such audit These offices arc independent organizations with distinct cadres. separate The audit was conducted in accordance with the Auditing Standards generally accepted m India. These Standards require that we plan and perform the audit to obtain reasonable assurance that the accounts are free from material misstatement. An audit includes examination. on a test basis. of evidence relevant 10 the amounts and disclosures in the financial statements. On the basis of the information and explanations that my officers required and have obtained. and according to the best of my information as a result of test audit of the accounts and on consideration of explanations given. I certify that. to the best of my knowledge and belief. the Finance Accounts read with the explanatory Notes to Accounts give a true and fair view of the financial position. and the receipts and disbursements of the Government of Assam for the year 2017-18. Points of interest arising from study of these accourus as well as test audit conducted during the year or earlier years arc contained in my Financial. Compliance and Performance Audit Reports on the Government of Assam being presented separately for the year ended 31 March 2018. Emphasis of Maller I want to draw attention to the following significant issues/concerns which arc important from the point of view of accuracy. transparency and completeness of these accounts and maimaining legislative financial control over public finances. I. Five Government Departments had drawn an amount oft 127.07 crore from Government account in the financial year 2017-18 against 10 Abstract Contingent (AC) bills but these live Depanmcnts did not submit 9 Detailed Countersigned Contingent (DCC) bills amounting tot 126.37 crore before closing of the accounts for the financial year 2017-18 and. therefore. there is no assurance that the expenditure of t 126.37 crore has actually been incurred during the financial year for the purpose for which it was authorized by the Legislature. ln addition to this. 1.057 AC Bills amounting tot 552.48 crorc drawn up to 2016-17 were also outstanding as on 31 March 2018. Thus. 1.066 AC Bills involving t 678.85 crore were outstanding a.~ of March 2018. 2. Twenty Nine Government Depanmcnts did not submit 8 I 9 Utilisation Certificates (UCs) involving t 7.398.02 crore which were due 10 be submiued during the year 2017-18 and therefore. there i no assurance that the expenditure of t -en 7.398.02 crorc has actually bl incurred for the purpose for which il was authorised. In addition 10 this. 8.551 UCs wonh t 10.537.08 crore due for submission up lo 2016-17 were also outstanding as on JI Man::h 20 I 8. Thus, 9,370 UCs worth t 17.935.10 crorc were due for submission as of March 2018. 3. Government collected t 1.998.45 crore from employees as comribution towards National Pension Scheme (NPS) and contributed only t 1.782.52 crorc as Govcmrnems share towards the scheme. Thus. Government did not discharge its s1a1u101')' liability as il fnilcd to contribute f 215.93 crore as Govcrnmcm's matching share under NPS. Further, against the 101uJ collected funds of r 3.780.97 crore. the Government transferred ~ 3.531.53 crore only to designated authority (NSDL) and did not transfer ~ 249.44 crore 10 NSDL for funhcr investment as per the provisions of the scheme. Thus, there was a short transfer off 465.37 crore Cf 249.44 crorc not transferred + f 215.93 crorc short transfer) 10 the NSDL and the current liability stands deferred 10 future ycar(s). Further, the State Government has created interest liability on the amount not transferred 10 NSDL. incorrectly used the funds that belong to its employees and created benefit uncertainty in respect of the employees affected. 4. Slate Disaster Response Fund is an interest bearing fund and the liability of the interest payment rests with the Stale Government Government did not make mandatory investment of State Disaster Response Fund balance of f 2.790.65 crore (as on I April 2017) in violation of Scheme guidelines. Further, the interest of ~ 209.30 crore for the ycar2017-18 (:u the rate of ~ the average of interest on Ways & Means) had not been paid by the State Government. 7.5% a. Consequently. the Revenue Expenditure of the S1a1.e Government has been understated by t 209.JO crorc. The 21" May. 20 I 9 ~;} (RAJJV :VrERRISffi) New Delhi Comptroller & Auditor General of India GOVERNMENT OF J\SSA:'-1 OFFICE OF THE DIRECTOR OF ACCOU'ITS AND TREASURIES ,\SS,\M: DISPUR, GUWAHATI:§ NO.DA. 184/2009/ptlV/152, Dated Dispur, the 14111 Aug 2018. To, State Project Director, ARIAS Society, Guwahati -6. Sub: Expenditure report of the Major Head 2029.2030 & 3475. Ref: ARIAS/ACC5DP/27/IUFR/2016/72 DATED 22/06/2018, ARIASS/CC5DO/27/IUFR/2016/69 DATED 13/03/2018 Sir, With reference to the subject quoted above, please find the details as in CTMIS and attached against your letter cited above. Some of the head viz 444,445.. are mentioned as Sub Head but actually they are termed as SubSubHead in CTMIS which is already communicated over phone. Kindly find the same and revert back for further information if required. Data in the enclosures actually depends on the closure and submission of accounts by the treasuries to AG. Encl: As stated above. Yours faithfully, ~ Director, Accounts and Treasuries, Assam. Guwahati-6. Ma )o< H...S •Sub Ma)o< Htacl- SI No Minor Htad-Sub He.icl-S..b S..b Ptrfod Amount Htad-Oetllll Head l 2029-00-001-C l 4o--OO(H)l 2017-18 258408S3.00 2 2029-00-001-0317-000-01 2017-18 9212636..00 3 2029-00-IOl-0000--000-0 1 2017-18 9.SllS169.00 4 2029-00-102-0319.-444-0I 2017-18 8222489.00 s 2029-00-102-C319.41S-Cl 2017-18 4040382.00 6 2029-00-102-0319.416-cI 2017•18 10845350.00 7 2029-00-102-0319-4'17-CI 2017-18 49878!15(),00 8 2029-00-103-C!46-c00-c! 2017-18 86692.J.3S1.00 9 2030-03-COJ-C34 I-C3 l-CI 2017-18 16116524.00 10 347S-00-800-1474-COO-Cl 2017•18 2421412.00 Syllt~m A-18 7711.769.00 Mar-18 1,43,16.045.00 4 2029-00- 102-0319~44-0 1 Jnn-18 6,99,230.00 Fl!"b-18 6,82.664.00 Mar-18 8,91,580.00 5 2029 ·00-102-0319-44 5--01 Jan-18 3,SS,447.00 Feb-18 3.44,015.00 Mar-18 3.67.&n.OO 6 2029-00- 102-0319-446-0 1 Jan-18 10,60,440.00 Fl!"b-18 10.30,239.00 Mar -18 5,058.00 7 202.9-00- 102-0319-44 7-01 Jan. 18 6615,379.00 Fel>-18 16.05,331.00 Mar -18 65,15.,493.00 8 2029-00- 103-0146-000-0 1 Jan-18 7,41,98,906.00 Fl!"b-18 6,13,99,840.00 Mar-18 10,93.81.848.00 9 2030-03-00 1-0341-031-01 Jan-18 92,198.00 Fel>-18 92,198.00 Mar-18 92.198.00 10 3475-00-800- 1474-000-0 1 Jan-18 1,99,711.00 Fel>-18 1.99.711.00 Mar-18 3.93,183.00 ~ System f,dminlotntor ni,"<1...,o cl .\uoun!5 & Trusu= -~ ~