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Categories of Observation > Mismanagement > Mismanagement of fund

3.1.1 . Excessive/ extravagant expenditure
3.1.2 . Expenditure without provision
3.1.3 . Avoidable expenditure
3.1.4 . Wasteful expenditure
3.1.5 . Irregular diversion of funds
3.1.6 . Rush of expenditure at the close of year
3.1.7 . Irregular retention of fund at the close of the financial year
3.1.8 . Heavy retention of cash balance
3.1.9 . Non-investment of surplus fund
3.1.10 . Low / poor returns due to wrong investment decisions
3.1.11 . Loss due to wrong investment decision
3.1.12 . Loss due to non-availing of grants/offers
3.1.13 . Loss due to default in payments
3.1.14 . Delayed/Non-submission of claims
3.1.15 . Purchases at uneconomical/excessive rates
3.1.16 . Other mismanagement of fund
 

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