The annual report of the Comptroller and Auditor General (CAG) has found gross inefficiency in the functioning of the Delhi government's various departments, including health and technical education. The report has measured the fiscal performance of the city government in terms of key fiscal parameters showing mixed trends, with revenue surplus showing a marginal increase (Rs 110 crores) while primary surplus declined slightly (Rs 118 crores), and the fiscal surplus (Rs 245 crores) turned into a deficit of Rs 410 crores during 2006-07 over the previous year. The CAG report has further rapped the government by commenting that the share of revenue expenditure in the total expenditure, excluding loans and advances, remained on an average around 82.6 per cent during 2006-07, leaving inadequate resources for capital expenditure, including asset creation. The report points out that the capital expenditure of the government saw a near stag nation relative to total expendi ture during the last three years (2004-07). It further adds that the recovery of interest receipts as percentage of the outstanding loans dis bursed by the government remained grossly inadequate to cover the cost of borrowing dur ing the period 2002-07. Also, it added, the investments of the government yielded negligible rate of return relative to the inter est paid on the borrowed funds during 2002-07. The CAG report has further highlighted gross mismanagement in the health department. It says that the inability of Deen Dayal Upadhyay hospital to get an oxygen concentrator repaired within the warranty period led to an avoidable expenditure of Rs 34.25 lakhs. Further, the failure of Dr Baba Saheb Ambedkar hospital to get vital medical equipment installed even after two years of their receipt rendered the investment of Rs 19.67 lakh idle, besides affecting adversely the patient care services.