The CBI took up the inquiry on a reference from the Delhi government's Vigilance Department that had detected alleged irregularities in the FBU. Prima facie, the agency has noted, there was deliberate violation of rules, guidelines and circulars by "delinquent public servants". "The nature of violations committed is inherently dishonest and as such materials disclose abuse of official position with dishonest intention by concerned public servants Manish Sisodia, Deputy CM, and Sukesh Kumar Jain, the then secretary (vigilance)," it has been alleged in the report.