This Report of the Comptroller and Auditor General of India for the year ended 31 March 2015 has been prepared for submission to the Governor of
Assam under Article 151 of the Constitution of India. The Report contains significant findings of audit of Receipts and Expenditure of major Revenue earning Departments under Revenue Sector
conducted under the Comptroller and Auditor General’s (Duties, Powers and Conditions of Service) Act, 1971.
The instances mentioned in this Report are those, which came to notice in the course of test audit during the period 2014‐15 as well as those which came to notice in the earlier years, but could not be reported in the previous Audit Reports; instances relating to the period subsequent to 2014‐15 have also been included, wherever necessary.
The Audit has been conducted in conformity with the Auditing Standards issued by the Comptroller and Auditor General of India. The Performance Audit on ‘Environmental degradation in Greater Guwahati Area with emphasis on the State Pollution Control Board’ conducted during the year will be presented as a separate Standalone Report.