This Report No.3 for the year ended 31 Harch 1990 has been prepared for submission to the Governor under Article 151 of the Cc;,nstitution. It relates mainly to matters arising from the Appropriation Accounts for the year 1989-90 together with other points arising from audit of financial transactions of the Government of Himachal Pradesh. It also includes certain points of arising from the Finance Accounts for the year 1989-90. interest 2. The Report containing the observations of Audit on Statutory Corporations, Boards and Government Companies and the Report containing the observations of Audit on Revenue Receipts are presented separately. 3. The cases mentioned in this Report are a•ong those which came to notice in the course of test audit of accounts durinc 1989-90 as well as those which had come to notice in earlier years but could not be dealt with in previous Reports; matters relating to the period subsequent to 1989-90 have also been included, wherever considered necessary.