SPECIFIC ATTENTION IS GIVEN IN THE REPORT TO THE BUREAU OF RISK AND INSURANCE MANAGEMENT, THE BUREAU OF REAL ESTATE, THE BUREAU OF GROUNDS AND BUILDINGS, COMMONWEALTH CAFETERIAS, AND THE BUREAU OF VEHICLE MANAGEMENT. BECAUSE OF THE VARIED NATURE AND THE IMPORTANCE OF THE ACTIVITIES OF THE DEPARTMENT IN RELATION TO THE OVERALL ADMINISTRATION, AN EXTENSIVE REVIEW OF ITS PROGRAM AND OPERATIONAL EFFICIENCY HAD TO BE CONDUCTED IN SELECTED AREAS. THE PRIMARY OBJECTIVE OF THE EXAMINATION WAS TO IMPROVE THE POLICIES AND PROCEDURES OF THE DEPARTMENT. FINANCIAL STATEMENTS ARE INCLUDED FOR JUNE 30, 1974, AND 1975. ALSO INCLUDED ARE A COMPARATIVE BALANCE SHEET, A COMPARATIVE STATEMENT OF CHANGES IN THE GENERAL FUND BALANCE, STATUS OF APPROPRIATIONS (JUNE 1975), STATUS OF APPROPRIATIONS (JUNE 1974), A COMPARATIVE STATEMENT OF RECEIPTS, A STATEMENT OF EXPENDITURES BY OBJECT CLASSIFICATION, AND A COMPARATIVE STATEMENT OF CASH RECEIPTS AND DISBURSEMENTS AND RECONCILIATION WITH TREASURY DEPARTMENT BALANCE. NOTES TO THE FINANCIAL STATEMENTS DESCRIBE ACCOUNTING PRINCIPLES, EXPENDITURES AUTHORIZED, CONTINGENT COMMITMENTS, RESTRICTED FUND BALANCES, ANTICIPATED REVENUE, ACCOUNTS OF THE PURCHASING FUND, AND THE CAPITAL FACILITIES FUND. (MFE)