Ministry of Education Samagra Shiksha Fund Allocation
The Ministry of Education provided detailed information on the allocation and utilization of funds for elementary education under the Samagra Shiksha scheme. Financial assistance is provided to States and Union Territories based on their annual plans prepared through the Annual Work Plan and Budget (AWP&B) process. These plans are appraised and approved by the Project Approval Board (PAB) in consultation with states and UTs according to programmatic and financial norms of the scheme.
Fund releases are contingent upon several conditions including pace of expenditure, receipt of commensurate State share, submission of audited accounts, cumulative State share statements, outstanding advances statements, up-to-date expenditure statements, and furnishing of information as prescribed in the Manual on Financial Management & Procurement. Unspent balances from previous years are considered during fund releases, and some states fail to receive all installments due to slow expenditure pace.
The Department has implemented the PRABANDH (Project Appraisal, Budgeting Achievements and Data Handling) System which includes a data visualization Dashboard for displaying monthly status of physical and financial progress under major interventions. Regular follow-ups and review meetings are conducted with States/UTs to ensure integrated monitoring and smooth implementation.
Expenditure Details
For the financial years 2024-25 and 2025-26, expenditure under specific categories was: Infrastructure - ₹196,277.15 lakh (2024-25) and ₹287,194.70 lakh (2025-26); Teacher Salary - ₹17,23,439.79 lakh (2024-25) and ₹13,50,868.60 lakh (2025-26); Free Textbooks - ₹255,132.60 lakh (2024-25) and ₹235,322.84 lakh (2025-26); Free Uniforms - ₹384,593.26 lakh (2024-25) and ₹387,101.53 lakh (2025-26).
Education Cess Collection and Utilization
Education Cess collection totaled ₹63,252.86 crore in 2024-25 and ₹65,890.50 crore in 2025-26. The cess does not form part of the divisible pool of taxes and is not distributed between Union and States under Article 270 of the Constitution. Utilization through reserve funds showed Prarambhik Shikha Kosh (PSK) at ₹40,900.00 crore (2024-25) and ₹48,049.09 crore (2025-26), while Madhyamik and Uchchtar Shiksha Kosh (MUSK) utilized ₹11,162.60 crore (2024-25) and ₹10,314.31 crore (2025-26).
State-wise Fund Allocation
State-wise allocation details for elementary education under Samagra Shiksha for 2023-24 to 2026-27 show significant variations. Major allocations include: Bihar receiving ₹7,29,964.95 lakh (2023-24), ₹7,47,643.53 lakh (2024-25), ₹7,28,342.81 lakh (2025-26), and ₹5,97,076.03 lakh (2026-27); Madhya Pradesh receiving ₹4,54,617.42 lakh (2023-24), ₹5,27,596.08 lakh (2024-25), ₹3,85,581.61 lakh (2025-26), and ₹4,08,796.11 lakh (2026-27); Uttar Pradesh receiving ₹7,56,204.81 lakh (2023-24), ₹8,13,265.56 lakh (2024-25), ₹7,49,152.97 lakh (2025-26), and ₹6,33,371.18 lakh (2026-27). Smaller states and UTs received proportionally lower allocations, with Lakshadweep receiving the smallest amounts across all years.