The audit found that six passenger three-wheelers were shown transporting 1,159.03 quintals of paddy, while two ambulances allegedly carried 1,764.61 quintals. The audit also flagged irregular procurement at a Central Procurement Centre (CPC) in Singur block of Hooghly during the 2018-19 season. The inquiry further revealed 97 additional entries in the names of 21 other individuals involving 3,893.71 quintals of paddy. It subsequently confirmed irregularities involving three rice mills and imposed penalties of Rs 46.85 lakh, Rs 4.02 lakh and Rs 1.45 lakh, all of which were paid by the mill owners. However, CAG noted that they were then allowed to participate in the following procurement season merely on the basis of undertakings.