Department  Cluster No   Audit   Implementing   State PSUs U/s 19(1)   SAB  U/s 19(2)   State ABs U/s 14(1)   Total 
Primary Education                    2          211           4,700                -                -           3       4,915
Higher Eucation (Collegiate)                    2          421                  79                -                -      240           741
Seconndary Education (PU)                    2       1,239               798                -               1        45       2,084
Technical Education                    2          101                     -                -                -        48           150
DSERT (Teacher Education)                    2             50                     -                -                -        15              66
Bhasa&Pustakalay (Library)                    2             58                     -                -                -            -              59
Translation                    2                1                     -                -                -            -                1
Youth& Sports Affairs                    2             89                     -                -                -            -              90
Labour                    2          138                     -               1               1           1           142
Employee State Insurance (ESI)                    2             89                     -                -                -            -              90
Skill Development(ATI)                    2             26                     -                -                -            -              27
ITI (Employment&Trg)                    2          205                     -                -                -           3           209
Public Service Commission (KPSC)                    2                1                    4                -                -            -                6
Finance                    3                 -                     -                -               2            -                3
Directorate of Small Savings, Pension and Asset-Liability Monitoring  (formerly Directorate of Lotteries)                    3                 -                  30                -                -            -              31
Treasuris & Accounts (State accounts)                    3                 -                     -                -                -            -                1
Pension (CPPC)                    3                5                     -                -                -            -                5
Fiscal Policy                    3                1                     -                -                -            -                1
Economical&Statistics Planning                    3                1                  30                -                -           4              36
Local Audit Department (State Accounts)                    3             60                     -                -                -            -              61
Revenue (state Excise)                    3                8               103               1                -            -           113
GST                    3             15               443                -                -            -           459
Stamp & Registration                    3             36               251                -                -            -           288
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