The Comptroller and Auditor General say suggestions of the Prime Minister were not followed in the 2G spectrum allocation resulting in huge loss to the government exchequer. The report tabled in Parliament says that the loses to the exchequer could be over one lakh thirty nine thousand crores if the recommendations of the TRAI are implemented. It points out that there are major gaps in policy implementation of the issue. The major findings of the CAG report say that Telecom Commission was not consulted and views and concerns of finance ministry were overruled. It also brings to the fore that the advice of the law and justice ministry was ignored. It also says arbitrary changes were made by the department of Telecom in the cut of date for submitting bids for the spectrum and first come first serve policy was also not followed. The report says that ineligible applicants were issued licenses. It also adds that there was presumptive value of spectrum allocated to 122 new Unified Access Service licenses and 35 dual technology licenses in 2007-08 which resulted over a huge revenue loss to the government exchequer.