The report of the Comptroller and Auditor General (CAG), which was tabled in the Vidhan Sabha today, points out lacunae in the execution of works under the Pradhan Mantri Grameen Sadak Yojna. It says that notification for acquiring land for roads had been delayed. This had had serious fiscal implications in terms of unjustified expenditure as well as quality work. The report says that in five of the 14 divisions, 10 roads had been constructed "without acquiring land." This had led to roads without the requisite width and susceptible to "premature disintegration." Berms and culverts for strength of roads are missing too, it says. The report says that the state spent Rs 7.36 crore on carrying earth from different places, including Amritsar, Bathinda, Kapurthala, Malerkotla, Muktsar, Sangrur and Sirhind despite clear instructions that “no expenditure shall be incurred for transportation of soil, except in case of black cotton soil, for constructions of roads”