The Assam Development Report of the Planning Commission has unequivocally urged the State Government to initiate fiscal governance and public enterprise reforms to restore fiscal sustainability, improve governance and get over the low growth groove to which the State had sunk over the years. The report of the Plan panel, first of its kind for Assam, specifically notes that the State must perforce reorient spending priorities towards capital expenditure, in particular, rural infrastructure namely irrigation, roads and electricity.