Assam Finance Department Issues Vote-on-Account Directive for 2026–27

GUWAHATI: The Assam Finance Department has issued a formal directive to all state government departments following the passage of the Vote-on-Account budget for the financial year 2026–27.

The communication, issued by the Commissioner and Secretary of the Finance Department, is addressed to senior administrative officials across the state — including Additional Chief Secretaries, Principal Secretaries, and Heads of Departments.

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The Vote-on-Account for 2026–27 covers the first four months of the financial year, from April 1 to July 31, 2026. It has been approved by the Assam Legislative Assembly, with the corresponding Appropriation Act already notified.

The interim budget has been prepared up to the Minor Head level. However, actual fund withdrawals from the treasury will be processed at the Sub-Detailed Head level.

To keep government financial operations running smoothly during this interim period, Controlling Officers have been authorised to distribute funds to Drawing and Disbursing Officers (DDOs) under their jurisdiction.

The directive specifies that all such allocations must remain within the overall provisions of the respective Minor Heads — a measure aimed at maintaining fiscal discipline across departments.

Senior-most secretaries have been specifically instructed to review the detailed budget communication thoroughly and ensure it is widely circulated among all departments and subordinate offices.

On the ground level, the directive has set out a clear operational timeline for salary and pension processing.

All Drawing and Disbursing Officers (DDOs) have been directed to prepare salary bills, grants-in-aid salaries, wages, and pension bills. These bills can be submitted to their respective treasuries from April 2 onwards, provided the necessary budget allotment has been obtained from the concerned Budget Controlling Officers.

Treasury officers, in turn, have been directed to begin passing these bills from April 4 onwards, in strict adherence to existing financial norms and procedures.