With a view to keep students abreast with technology, GoUP decided (March 2012) to distribute laptops and tablets, free of cost, to them. Laptops were to be distributed to those who had passed class XII examination in 2012 and were pursuing higher education. The tablets were to be distributed to those who had passed Class X examination and were pursuing education in Class XI/ Industrial Training Institute/ Polytechnics or where minimum qualification was having passed Class X. This Performance Audit represents several deficiencies that came to light during the audit.