The Comptroller and Auditor General (CAG) has called Assam government's budget for 2023-24 "unrealistic and overestimated." The state spent ₹41,39,449.66 crore, but had grants worth ₹1,69,966.13 crore, leaving savings of ₹30,516.47 crore, or 17.95% of total grants. However, these savings were "notional," since actual receipts were only ₹1,38,830.79 crore against an estimated ₹1,65,215.70 crore. Only 0.35% of this savings (₹107.08 crore) was surrendered, stopping other departments from using the unused funds. The CAG called this "poor" financial management. The report urges the Assam government to make more realistic budgets based on true resource availability and departments' needs and capacity. It also recommends reviewing departments that often have savings and improving expenditure monitoring. The CAG noted that supplementary grants worth ₹30,210.86 crore were approved, but only 74.19% of that was actually needed. "Seeking supplementary grants without a requirement is indicative of poor budgetary management," the report said. Moreover, 6,335 Utilisation Certificates (UCs) totaling ₹18,669.55 crore from 2005-06 to 2022-23 were not submitted. Without these, it is unclear if funds were used properly. As of March 31, 2024, 485 annual accounts of 75 autonomous councils and government bodies, and 245 accounts of 39 PSUs, are yet to be submitted for audit. This delays budget management and weakens accountability, the CAG added.