Audit Report on Social, Economic and General Sectors, Government of Assam

A report in four chapters covering the social, economic and general sectors for the year ended 31 March 2023. It carries performance audits of construction workers' welfare, the Assam Tea Employees' Provident Fund Organisation, Assam Agricultural University and e-procurement, along with subject-specific compliance audits including one on public health infrastructure.

State: Assam
Audit period: 1 Apr 2017 — 31 Mar 2023
Presented: 29 Nov 2025

Findings

As of March 2022, 573 of Assam's 1,197 tea estates — involving 39,120 workers — were not covered under the provident fund scheme as the rules require.
“As of March 2022, a total of 573 Tea Estates out of 1,197 Tea Estates involving 39,120 tea workers were not covered under PF scheme as required under the Rules.”Overview
334 tea estates were short of ₹315.45 crore in provident fund contributions as of March 2022, with 83 per cent of them in default for as long as five years; ₹74.15 crore of statutory interest went unrealised.
“There was shortfall in deposit of PF contribution of ₹315.45 crore at the end of March 2022 by 334 Tea Estates (including ATCL Tea Estates) and out of these, non-deposit/delay in deposit of PF contribution was to the extent of five years by 83 per cent of the Tea Estates... The unrealised statutory interest from defaulting Tea Estates for non-deposit of PF contribution within the prescribed time frame was ₹74.15 crore as of March 2022.”Overview
Payment of family pension to 1,591 existing pensioners was discontinued from 2016 for want of bank details and documents, and 61 to 90 per cent of family pension claims were outstanding at the end of every year of the audit period.
“about 61 per cent to 90 per cent of family pension claims were outstanding at the end of every year during the audit period... Payment of family pensions to existing 1,591 family pensioners was discontinued due to non-submission/ non-updation of bank details and other related documents since 2016.”Overview
The building and construction workers' welfare board had no mechanism to know what cess was receivable, collected or remitted; its budget proposals were unrealistic and it submitted them to the state two to eight months late.
“The Board did not have any mechanism to know cess amount receivable, collected and remitted by different agencies... The budget proposals were un-realistic and weak scheme implementation capacities led to huge year end fund balances despite substantial accumulation of funds over the years.”Overview

Findings

As of March 2022, 573 of Assam's 1,197 tea estates — involving 39,120 workers — were not covered under the provident fund scheme as the rules require.

“As of March 2022, a total of 573 Tea Estates out of 1,197 Tea Estates involving 39,120 tea workers were not covered under PF scheme as required under the Rules.”Overview

334 tea estates were short of ₹315.45 crore in provident fund contributions as of March 2022, with 83 per cent of them in default for as long as five years; ₹74.15 crore of statutory interest went unrealised.

“There was shortfall in deposit of PF contribution of ₹315.45 crore at the end of March 2022 by 334 Tea Estates (including ATCL Tea Estates) and out of these, non-deposit/delay in deposit of PF contribution was to the extent of five years by 83 per cent of the Tea Estates... The unrealised statutory interest from defaulting Tea Estates for non-deposit of PF contribution within the prescribed time frame was ₹74.15 crore as of March 2022.”Overview

Payment of family pension to 1,591 existing pensioners was discontinued from 2016 for want of bank details and documents, and 61 to 90 per cent of family pension claims were outstanding at the end of every year of the audit period.

“about 61 per cent to 90 per cent of family pension claims were outstanding at the end of every year during the audit period... Payment of family pensions to existing 1,591 family pensioners was discontinued due to non-submission/ non-updation of bank details and other related documents since 2016.”Overview

The building and construction workers' welfare board had no mechanism to know what cess was receivable, collected or remitted; its budget proposals were unrealistic and it submitted them to the state two to eight months late.

“The Board did not have any mechanism to know cess amount receivable, collected and remitted by different agencies... The budget proposals were un-realistic and weak scheme implementation capacities led to huge year end fund balances despite substantial accumulation of funds over the years.”Overview