The watchdog said this in an affidavit submitted in the High Court in response to a public interest litigation filed by activist Pravin Wategaonkar seeking CBI inquiry into the alleged scam.
The affidavit was filed by M Himabindu, Senior Deputy Accountant General (administration), in the office of Principal Accountant General (Audit)- I.
CAG, in its 2011 report, had pointed out several irregularities in the irrigation projects undertaken by the Government in the state in the last decade or so.
"The conclusions were derived on the basis of the evidence and/or replies furnished by the government," the government auditor's affidavit said.
The CAG assertion came after the government filed an affidavit last month, saying "statements in the report are not final" and justified setting up a Special Investigation Team (SIT) to look into the issue.
The agency has the powers to fix responsibility and suggest suitable action if irregularities are found.
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