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There are seven Union Territories (UTs) specified under Part II of the First Schedule to the Constitution of India, viz., Andaman and Nicobar Islands, Chandigarh, Dadra and Nagar Haveli, Daman and Diu, Lakshadweep, National Capital Territory of Delhi and Puducherry. Except for the National Capital Territory of Delhi and Puducherry, UTs do not have Legislatures.
This Report contains compliance audit observations of the five Union Territories without legislatures and has been divided into four chapters. Chapter I gives a brief introduction and summarized position of the action taken by the Ministries to the earlier Audit Reports and status of replies received from the Ministries to the paragraphs included in this Report. Chapter II contains paragraphs pertaining to the expenditure sector of UTs while Chapter III pertains to the revenue sector. Chapter IV contains paragraph relating to Public Sector Undertaking (PSU) under UT Administration.