New Delhi, Nov. 13 -- The Comptroller and Auditor General (CAG) has begun a detailed audit to examine the reasons for higher urea consumption and assess the efficiency of the fertilizer subsidy system, according to two government officials.

The national auditor has identified 169 districts across 15 states where urea consumption is significantly above the respective state averages and the national average of 180 kilogramme per hectare.

Uttar Pradesh accounted for the highest number of the 169 districts, at 37, followed by Tamil Nadu and Bihar with 16 each. Gujarat and Punjab had 14 districts each.

The audit comes amid the Centre's rising burden of urea imports and concerns about the diversion of subsidized fertilizer. The Centre disbur...