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This Report contains 17 paragraphs and one performance audit i.e. “Procurement, Storage and Delivery of wheat by Punjab State Grains Procurement Corporation Limited” involving financial effect of `1028.62 crore. The managements of five Companies/Corporations did not reply to eight paragraphs having financial effect of `140.04 crore. Similarly, Government of Punjab did not give replies to 14 paragraphs having financial effect of `326.39 crore.