For Chennai, the audit found that the city’s original Smart City proposal contained 48 projects, worth Rs.
The audit also questioned the geographical deviation from the Smart Cities Mission’s area-based development (ABD) approach.
The audit flagged these expenditures as being outside the permissible use of funds under the Smart Cities Mission framework.
The Smart Cities Mission framework envisaged adequately capitalised SPVs.
It was whether those projects were the projects approved under the mission, implemented in the approved areas, financed through permissible mechanisms and executed after following the prescribed procedures.