The report, placed in the ongoing session of state Assembly, said the funds released under special central assistance, state plan and tribal sub plan of Manipur had been diverted to "unrelated activities."
Besides, ten vocational training centres for imparting skills in various traditional and modern vocations could not be set up (August 2012) despite spending Rs 1.26 crore, it said.
The report said quality education to ST (Scheduled Tribe) students through Eklavya Model Residential Schools in remote areas could not materialise fourteen years after conception of the project and after incurring an expenditure of Rs 8.33 crore.
It said under the PWD, without assessing the rates, works were awarded at higher price resulting in undue benefit of Rs 58.83 lakh to the contractors.
In violation of financial rules, the PWD had taken up three major road construction works by charging them to non-plan head of accounts and without obtaining approval of the competent authority, the report said.