Guwahati: Salaries and wages alone accounted for 40 per cent of revenue receipts of Assam during 2016-17, said a report of Comptroller and Auditor-General (CAG).

According to the CAG report on state finances for the year that ended March 31, the salary and wage expenditure of the state government increased by 4 per cent from Rs 18,758 crore in 2015-16 to Rs 19,498 crore in 2016-17.

"Salary and wage expenditure under non-plan head during 2016-17 decreased by Rs 534 crore (3 per cent) over the previous year but under plan head it increased by Rs 1,273 crore (466 per cent) over the previous year," it report said.

Non-plan salary and wage expenditure ranged between 94 per cent and 99 per cent of total expenditure on salaries and wages during 2012-17.

It added that the revenue receipts of the state increased by 60.37 per cent from Rs 30,691 crore in 2012-13 to Rs 49,220 crore in 2016-17 at an annual average rate of 12.07 per cent.

About 33 per cent of the revenue receipts during 2016-17 came from state's own resources while central tax transfers and grants-in-aid together contributed 67 per cent.

This was indicative of the fact that the Assam government's fiscal position is largely influenced by the tax transfers and grants-in-aid from the central government.

On overall revenue expenditure of the Assam government, the report said it has increased by 69.42 per cent from Rs 29,137 crore in 2012-13 to Rs 49.363 in 2016-17 at an annual average rate of 13.88 per cent.

During 2016, the revenue expenditure increased significantly by Rs 12,352 crore (33.37 per cent) over the previous year. The report said the revenue expenditure of the state increased at a pace faster than the revenue receipts.

Finance minister Himanta Biswa Sarma had told the Assembly last Friday that the state needs to focus on curtailing the revenue expenditure.

Revenue expenditure is incurred to maintain the current level of services and payments for the past obligation and as such does not result in any addition to the state's infrastructure and service network.

Revenue expenditure had the predominant share of 90 per cent in the total expenditure during 2012-17. Of the revenue expenditure during 2012-17, non-plan revenue expenditure constituted a dominant share of 75 per cent.

The NPRE increased by Rs 8,353 crore (30.29 per cent) during 2016-17 over the previous year. The increase was due to a rise in expenditure in secretariat-general services, police, pension and other retirement benefits, miscellaneous general services, general education, medical and public health, relief on account of natural calamities, food storage and warehousing, power and roads and bridges.