The Directorate of Indian Systems of Medicine and Homoeopathy is entrusted with implementation of the various programmes and policies of the Government of NCT of Delhi relating to Indian systems of medicine and homoeopathy. The performance audit of the functioning of the directorate revealed non-utilization of available resources and shortfall in setting up of homoeopathic, ayurvedic and unani dispensaries and health facilities. The spread and availability of treatment facility under Indian systems of medicine and homoeopathy fell far short of targets envisaged in the State health policy announced in 2001. Only 18 ayurvedic, nine unani and 31 homoeopathic dispensaries could be set up as of March 2005 against a target of 135 ayurvedic, 45 unani and 90 homoeopathic dispensaries during the Ninth Plan and the first three years of the Tenth Plan. Administrative laxity and lack of effective pursuance resulted in the utilization of only Rs.19 lakh (seven per cent) out of the grants-in-aid of Rs.2.67 crore made available by the Government of India during 2000-01 to 2004-05 for implementation of six centrally sponsored plan schemes while a drug testing laboratory was not set up for over three years despite availability of funds.