The three largest Chinese projects are together worth $1.5 billion and there will be repayment problems, a think-tank says.
The audit flagged eight points, including unlawful spending.
The money was not included in the state budget.
The rise comes from a June deadline to settle taxes.
Customers found their internet speed would drop to 256kbps after a fixed allowance.
The resort workers fear they will not be paid this month either.
China remains the top source market for tourists despite falling arrivals since 2015.
The average monthly salary for local resort workers is US$200-US$250.
The 27-year-old died after colliding with a dinghy propeller.
Yacht Tours Maldives is owned by Abdulla Jabir, a close advisor to ex-president Mohamed Nasheed.
The priciest island of the three costs US$2.7 million.
The Maldives and Pakistan have been getting closer in recent years.
The reduction is based on usage, India says.
Water villas at the resort can cost as much as US$1,500 a night.
Overdue infrastructure development would take decades without foreign loans, Yameen contended.
India's reduction of the quota allocations of staple foodstuff to the Maldives sparked fears of price hikes.
Indian media reported that visas were being rejected by the Maldives because of worsening ties.