State-wise detail of funds allocated for elementary education under Samagra Shiksha during the last three years and the current year is at Annexure.

Financial assistance is provided to States and UTs for implementation of the interventions under Samagra Shiksha. Accordingly, annual plans under Samagra Shiksha are prepared by the States and UTs based on their requirements and priority and this is reflected in their respective Annual Work Plan and Budget (AWP&B). These plans are then appraised and approved/estimated by Project Approval Board (PAB) in consultation with the States and UTs as per the programmatic and financial norms of the scheme. The funds are released based on the fulfilment of certain conditions such as pace of expenditure, receipt of commensurate State share, audited accounts, statement cumulative State share, statement on outstanding advances, up-to date expenditure statement, furnishing of information as prescribed in the Manual on Financial Management & Procurement and audited utilization certificate of previous year. The unspent balances of last year are taken into account while releasing the funds. Some of the States are not able to receive all instalments owing to the slow pace of their expenditure.

This Department has launched the PRABANDH (Project Appraisal, Budgeting Achievements and Data Handling) System. One of the important features of the PRABANDH System is updation of Expenditure incurred under the different interventions of the Samagra Shiksha. For this purpose, a data visualization Dashboard has been created in the PRABANDH System for display of monthly status of physical and financial progress under the major interventions of the Samagra Shiksha. Regular follow ups and review meetings are held with the States/UTs ensuring an integrated approach for monitoring and smooth implementation of the schemes.

Details of funds spent infrastructure, teacher salaries, free textbooks and uniforms under the scheme of Samagra Shiksha is as follows:

(Rs in lakh)

Activities	2024-25	2025-26
Infrastructure	196277.15	287194.70
Teacher Salary	1723439.79	1350868.60
Free Textbooks	255132.60	235322.84
Free Uniforms	384593.26	387101.53

Source: PRABANDH Portal.

(e):   Details of collection of Education Cess of last two years is as under:

(Rs in crore)

Year	2024-25	2025-26
Total share of Education	63252.86	65890.50

 

The cess levied for specific purposes under any law made by Parliament is levied and collected by the Government of India and does not form part of the divisible pool of taxes and accordingly not distributed between the Union and the States in terms of Article 270 of the Constitution of India.

For the education sector, the utilization of the proceeds is put through reserve funds viz. Prarambhik Shikha Kosh (PSK) and Madhyamik and Uchchtar Shiksha Kosh (MUSK). Details of Utilization of PSK and MUSK is as under:

(Rs in crore)

Component	2024-25	2025-26
PSK	40,900.00	48,049.09
MUSK	11162.60	10314.31

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ANNEXURE

ANNEXURE REFERRED TO IN REPLY TO PART (a) OF LOK SABHA STARRED QUESTION NO.310 ANSWERED ON 10/08/2026 ASKED BY HON’BLE MPs DR. SHIVAJI BANDAPPA KALGE AND SHRI NILESH DNYANDEV LANKE REGARDING ALLOCATION OF FUNDS FOR PRIMARY EDUCATION

State/UT-wise details of funds allocated during the last three years and current year under Samagra Shiksha for Elementary Education.

(Rs in lakh)

SI.No	States/UTs	2023-24	2024-25	2025-26	2026-27
		Amount	Amount	Amount	Amount
1	A&N Islands	5073.49	4181.72	4821.05	4572.43
2	Andhra Pradesh	216172.01	177571.72	164241.95	114525.97
3	Arunachal Pradesh	53346.08	64075.19	53983.80	20319.10
4	Assam	224300.99	258737.87	162840.79	161758.85
5	Bihar	729964.95	747643.53	728342.81	597076.03
6	Chandigarh	12346.49	12333.96	13043.41	13114.19
7	Chhattisgarh	121913.73	155474.34	93503.03	119441.26
8	DND-DNH	6389.79	7098.64	6636.58	6127.72
9	Delhi	44529.61	64458.83	56403.04	52381.00
10	Goa	2461.79	2491.02	1807.12	1910.89
11	Gujarat	208113.95	221132.55	158868.75	189502.29
12	Haryana	78677.54	71316.27	49435.94	47081.78
13	Himachal Pradesh	43944.49	50655.35	46273.48	39484.53
14	Jammu & Kashmir	123455.08	118010.78	101774.67	63353.30
15	Jharkhand	207772.02	202379.18	130880.31	140734.59
16	Karnataka	136019.32	141992.64	148026.86	135924.84
17	Kerala	46997.73	63221.08	48822.83	43889.10
18	Ladakh	10813.99	6541.56	7978.98	8221.56
19	Lakshadweep	353.9	390.92	503.62	431.06
20	Madhya Pradesh	454617.42	527596.08	385581.61	408796.11
21	Maharashtra	184706.22	223942.54	168191.12	174464.85
22	Manipur	35185.07	41539.69	13177.27	14752.61
23	Meghalaya	48142.14	37611.31	36016.11	34136.17
24	Mizoram	21675.79	16358.71	14097.73	13101.28
25	Nagaland	26263.09	12889.28	10975.62	9941.73
26	Odisha	280395.26	310475.88	236151.60	212358.86
27	Puducherry	2421.92	1911.09	1764.57	1514.98
28	Punjab	88650.97	85995.89	84952.97	73371.18
29

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RRTN

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