The audit for the 2023–24 fiscal year, conducted by the audit team, raised 123 objections, amounting to BDT 1,925,185,834. Of these, 79 were identified as serious financial irregularities (SFI), totaling BDT 1,366,599,966. These findings were sent to the Secretary of the Ministry of Agriculture on 19 February 2025, signed by Md. Rafiqul Islam, Deputy Director of the Department of Agriculture and Environment Audit. The remaining 44 objections were considered general and the DAE was asked to respond directly. Among the 123 objections, 21 were deemed highly significant and forwarded to the Comptroller and Auditor General (CAG) office on 28 May 2025, signed by Director Nur-e-Ferdaus. A copy of the report is with Manab Zamin.

Nature of the Irregularities

The audit report noted multiple forms of misconduct, including:

• Purchasing agricultural machinery at inflated prices compared to market value.

• Collusion in tendering processes to manipulate procurement.

• Irregularities in outsourcing and laboratory equipment acquisition, with some machinery not found on-site.

• Payment to contractors despite missing or falsified documents, including certificates of origin for procured goods.

• Disregard for project guidelines, resulting in distribution of non-subsidized machinery at subsidized rates.

• Non-compliance with tax deductions on payments, causing losses to government revenue.

• Construction and procurement outside approved project specifications.

• Issuing advance payments and bills without proper inspection or verification.

Financial Impact

Some of the most notable financial losses recorded in 2023–24 include:

• Excessive tendering and machinery purchases in the Oilseed Production Enhancement Project and Sylhet Agricultural Development Project: BDT 51.98 million.

• Overpriced agricultural equipment in the Rajshahi Division Agricultural Development Project: BDT 12.55 million.

• Irregular purchases under the Climate-Smart Technology and Cashew & Coffee Research and Development Projects: BDT 61.49 million.

• Distribution of non-subsidized machinery at subsidized rates in Rajshahi: BDT 31.59 million.

• Laboratory equipment not found on-site at the Central Packing House project in Dhaka: BDT 14.45 million.

• Advance payments made without soil test verification or proper inspection: BDT 27.37 million.

• Unauthorized payments to suppliers without Ministry of Finance approval under the Outsourcing Policy-2018: BDT 6.26 million.

Ongoing Audit Resolution

CAG office guidelines do not allow project directors to resolve objections themselves. However, KM Sirajul Munir, recently appointed Director General of the Department of Agriculture and Environment Audit, has reportedly been taking steps to clear many objections. Previously, he served as acting DG from 25 February to 19 August 2025. He is a member of the BCS-18 Audit and Accounts cadre and has previously worked as a consultant on major DAE projects.

He has already resolved several significant audit objections from the 2022–23 and 2023–24 fiscal years. Allegations suggest that subordinate officers are being pressured to submit files to facilitate the clearance of objections, even when necessary legal or documentary proof is missing.

When asked about the process of settling project audit objections, KM Sirajul Munir told Manab Zamin that he does not have the authority to act beyond the law. He added that any mistakes would still need to be reviewed according to regulations.