As a result of the diversion of funds from one sector to another, under utilisation of funds and in several cases misutilisation of the amount earmarked for various development activities and delay in the submission of the utilisation certificates had caused squeeze in the flow of Central funds to Jammu and Kashmir. As per the Comptroller and Auditor General of India report the programmes aimed at augumenting the drinking water supply were not completed either because of delay in release of funds or on account of bad planning.