The Principal Accountant General of Bihar has not received 62,632 utilisation certificates amounting to ₹92,132.75 crore as of March 31 2025. The CAG report flags health, rural development, urban development, education and Panchayati Raj as the top five departments with the highest pending certificates.

Key Takeaways

  • 62,632 outstanding Utilisation Certificates
  • Total pending amount: ₹92,132.75 crore
  • Top five departments: Health, Rural Development, Urban Development, Education, Panchayati Raj

The Comptroller and Auditor General (CAG) of India presented a detailed audit of Bihar’s finances for FY 2024‑25. According to the report, as of 31 March 2025, the Principal Accountant General (Accounts & Entitlements), Bihar had not received 62,632 Utilisation Certificates (UCs) worth a staggering ₹92,132.75 crore. The findings were tabled in the state assembly on 23 July.

Historical Background

Bihar has long grappled with the timely submission of utilisation certificates, a critical control mechanism that verifies the proper use of centrally‑assisted funds. Historically, delayed or missing UCs have hampered audit trails and raised concerns over fiscal accountability.

Why This Matters

BozokMedia analysis shows that delayed UC submissions increase the risk of fund mis‑utilisation and weaken audit trails, potentially impacting future central grants to Bihar. Prompt submission is crucial for maintaining fiscal discipline and ensuring that development schemes reach intended beneficiaries.

"The backlog of utilisation certificates signals deep gaps in financial governance," noted finance expert Dr. Ajay Singh.

The report highlights that the health, rural development, urban development, education, and Panchayati Raj departments hold the highest outstanding UC values. These ministries drive the state’s major social‑economic programs, making timely certification essential for effective service delivery.

Under the “Budgetary Management” section, the CAG pointed out that out of a total state budget of ₹3,64,518.87 crore, only 78.78 % was spent, leaving a saving of ₹77,340.38 crore. However, merely 13.43 % of this saving (₹10,388.35 crore) was surrendered, indicating unrealistic projections and poor alignment between budget estimates and actual expenditure.

Did You Know?: Despite a 28.81 % increase in the budget through supplementary estimates, actual expenditure rose by just 1.48 % over the original budget for FY 2024‑25.

Frequently Asked Questions

Q1: What risks does the non‑submission of UCs pose to the state?
A: It raises the potential for fund mis‑use, audit discrepancies, and could lead to reduced central assistance in future schemes.

Q2: Which departments have the highest pending UC amounts?
A: Health, Rural Development, Urban Development, Education, and Panchayati Raj hold the largest outstanding balances.