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Overview
← Alert queue/ALT-26-0121
ClearResolvedD-10 · FinancialOwner: Internal audit unit

Leading-digit distribution of bills departs from Benford expectation

Girls toilet block · Nashik, Maharashtra · sanctioned 20 Jun 2024 · detected 27 Jan 2026 (82 days ago)

Why this was flagged

score 38 / 100

Benford chi-square test evaluated this work against 451 comparable sanctions in Maharashtra for the same category and financial year. The distribution of leading digits across an agency's invoices departs from the Benford expectation, a marker for manufactured figures. The residual for this record falls outside the learned tolerance, and the contribution breakdown below isolates which measured features carried the score.

Composite score
38
Model confidence
0.97
Peer cohort
885 works
Tier
Clear ≥ 45
Feature contribution to the score
  1. 01Benford chi-square statistic+12.7
  2. 02Leading-digit 1 deficit+10.3
  3. 03Round-figure bill share+7.1
  4. 04Bill count in the sample+5.4
  5. 05Split-bill proximity+2.6

Contributions are additive against the cohort baseline; they sum to the composite score and are recomputed whenever the underlying record changes.

Evidence

drawn from the source records
Chi-square statistic44.4
Bills in sample144
SanctionedRs 10.86 L
ReleasedRs 5.73 L
ExpenditureRs 3.58 L
Physical progress61%

Record trail

  1. 20 Jun 2024Work sanctioned by the District Authority₹10.86 L · Nashik Municipal Corporation
  2. 20 Jun 2024First instalment released to the implementing agency₹2.87 L
  3. 27 Jan 2026D-10 fired during the nightly scoring runBenford chi-square test · confidence 0.97
  4. 27 Jan 2026Alert routed to Internal audit unitResponse window 30 days
  5. 27 Jan 2026Closed by the reviewing deskDisposal recorded as a training label

The work

MPLADS/MH/2536
Asset
Girls toilet block
Category
Education infrastructure
Recommended by
S. Venkataraman · Lok Sabha
Constituency
Nashik 1
Implementing agency
Nashik Municipal Corporation
Contractor
Gomti Builders
Status
In progress
Beneficiaries
6,761
Money
Sanctioned10.86 L
Released5.73 L
Expenditure3.58 L
Unspent with agency2.15 L
Physical progress61%

Detector

D-10

First-digit anomaly in bill values

The distribution of leading digits across an agency's invoices departs from the Benford expectation, a marker for manufactured figures.

Benford chi-square testFinancial

Comparable detections

D-10