Madhesh province has seen the most beruju. According to the annual report of the Auditor General, there is a discrepancy of 1.36 percent compared to the union's audit score.

In the summary of the report, it is mentioned in the summary of the report, "In comparison to the audit score of 1.36 percent, Madhesh Province has the highest level of 2.57 percent and Bagmati Province has the lowest level of 1.36 percent compared to the audit score." The summary of the report states, "The local level has 2.26 percent of the level compared to the audit score." It is said that there is 1 local level which is more than percentage.