2 min readMar 31, 2026 10:55 AM IST
First published on: Mar 31, 2026 at 10:55 AM IST
Himachal Pradesh Chief Minister Sukhvinder Singh Sukhu tabled the Comptroller and Auditor General of India (CAG) audit report that has flagged significant fiscal irregularities in the state’s Appropriation Accounts for 2024-25, in the Assembly on Monday. The report points to Himachal Pradesh’s excess expenditure and weak budgetary controls.
The CAG report for Appropriation Accounts 2024-25 signed by K Sanjay Murthy, the CAG, said, “I wish to draw attention to the following that there was an excess disbursement of Rs 3,102.88 crore over the grants/appropriations during 2024-25, which includes Rs 427.46 crore incurred without any budget provision. Additionally, excess expenditure amounting to Rs 3,700.11 crore, incurred between 2021-22 and 2023-24, is yet to be regularised by the state Legislature.”
The report also noted that excess expenditure of Rs 4.74 crore under the charged appropriation of the Capital Section requires regularisation. It also commented on inconsistencies in supplementary grants and said a supplementary provision of Rs 55.26 crore, obtained in March 2025 under the Revenue Section, proved excessive in view of final savings of Rs 4.29 crore. The surrender amount of Rs 19.96 lakh was inadequate, the report said.
Similarly, under the Capital Section, a supplementary grant of Rs 31.11 crore was termed excessive against savings of Rs 1.08 crore, with no funds surrendered during the year.
The report also examined the status of the National Pension System (NPS) following the state’s decision to revert to the Old Pension Scheme (OPS) from April 1, 2023. It noted that out of 1,18,877 NPS subscribers, 1,17,520 opted for OPS and 1,357 remained under NPS as of March 31, 2025.
During 2024-25, the government contributed Rs 12.79 crore and the employees Rs 8.93 crore towards NPS. However, Rs 16.60 crore remained untransferred to the National Securities Depository Limited, leading to an overstatement of the government’s cash balance.
The CAG also noted an increase in subsidy expenditure, which rose from Rs 768.35 crore in 2023-24 to Rs 1,773.86 crore in 2024-25, indicating sustained fiscal pressure on the state exchequer.
In its Appropriation Accounts 2024-25 report, the CAG also said total expenditure of Rs 438.65 crore was incurred under nine grants without any provision in either the original or the supplementary budget estimates.
The report also noted that excess expenditure of Rs 4.74 crore under the charged appropriation of the Capital Section requires regularisation. 
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