Time over-run with three years delay in establishing Government Homoeopathic College and Hospital in Ambala District resulted in creating extra burden of INR 3.88 crore on the State exchequer apart from depriving the intended benefit to the General Public and students of the State. There was cost over-run of INR 3.39 crore and infructuous expenditure of INR 48.89 lakh due to failure of internal controls in finalisation of site.