BEIJING — China’s top auditor has found 14.2 billion yuan ($2.2 billion) of fiscal funds earmarked for social projects has gone unspent.

The findings came after the National Audit Office’s September review on 47.7 billion yuan of fiscal funds allocated to major social projects such as farmland water projects, poverty relief and affordable housing in 22 provinces.

Redundant procedures for project approval, insufficient budget plans and lagging policy implementation were among reasons for the inefficient use of the funds.

The government has put emphasis on efficient use of fiscal funds to support construction of major infrastructure and social projects as the broader economy slowed.