Christian Michel, the alleged middleman in the Agusta-Westland VVIP helicopter case, is said to have made monthly payments of 19,600 euro for a “special project” related to the Light Utility Helicopter (LUH) of Hindustan Aeronautics Ltd (HAL), and dispensed funds to a “retired group captain,” a contract expert in India. This has been revealed in an audit of Michel’s two companies, putting the spotlight on money spent by him in India and worldwide for the purchase and maintenance of properties apart. It also lists money he spent on his companions. This report also mentions that he apparently loaned money to the son of a friend“an influential member of the Indian press” to move to Canada.ET has seen the audit report by Giorgio Casana that was submitted last week by Michel’s defence lawyers in the special CBI court. Michel is currently in custody in India after being extradited from the United Arab Emirates. The report details alleged payments made by Michel through his companies from October 2009 to March 2012 that with explanations by his business manager David Syms.These include payments of over 7,000 euros “related” to Pawan Hans WG-30 helicopters. A few hundred euros were spent on an “attache in India for London” specific to the Agusta Westland business. The audit report has the name of the attache’s company. It also details 34,522 euros spent by Michel at the Playboy club in London. It lists money spent on “settlement with Romanian ex-girlfriend” and building a house in Brazil for another woman friend. Syms said money was also spent on “wife support” related to a home in Pasadena and getting her cleared in a case of “fraud.”From “refurbishment of border villa in Dubai” to owning a flat in Paris to spending money on an architect in India for refurbishing a farm in Satbari, Chhattarpur, New Delhi, the report has details of money allegedly spent by Michel on his properties worldwide besides cars in the UK and a house in southern France. With regard to the “loan” to the son of a friend described as an “influential member of the Indian press”, the report mentions that “no documentation” was made available by Michel for the money spent. The report contains multiple entries mentioning money allegedly spent by Michel on an “advisor on the French activity/Mirage support”.Money is also said to have been spent on an “audit clause in case of investigation or media report”. Another area of expenditure was “handling spare parts of Agusta-Westland’s Sea King” in Singapore. Money was allegedly paid to an Asian company with regard to “offset for simulator business,” the report said. The Indian agencies, looking into the said audit report, have reached out to a few of the “beneficiaries,” who have denied getting any money from Michel. As per the agencies, Michel spent the money in paying kickbacks/commissions to Indian politicians, bureaucrats, and Indian Air Force (IAF) and Ministry of Defence (MoD) officials to secure the VVIP chopper deal for Agusta Westland.