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The Audit Report contains a brief analysis of the expenditure of the 18 Economic and Service Ministries/Departments and includes important audit findings noticed as a result of test check of accounts and records of Economic & Service Ministries/ Departments and their Central Autonomous Bodies (CABs). The report has eight chapter including Chapter-I: Introduction. The other chapters of the Report contain 14 individual observations relating to Ministries/Departments & CABs of seven Ministries. Total financial implication of audit observations is ₹98.90 crore which includes recovery at the instance of audit amounting to ₹9.69 lakh. This report is submitted to the President of India under Article 151 of the Constitution of India.