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Funding & Monitoring of Samagra Shiksha: 2024‑26 Allocation, Expenditure and Cess Utilisation

The Ministry of Education disclosed detailed allocations and expenditures for the Samagra Shiksha programme from 2023‑24 to 2026‑27, highlighting increased infrastructure spending, fluctuating teacher‑salary outlays, and rising Education Cess collections. The launch of the PRABANDH portal aims to improve monitoring and…
Funding & Monitoring of Samagra Shiksha (2024‑26) The Ministry of Education has released detailed data on how funds for primary and elementary education are allocated, spent and monitored under the Samagra Shiksha programme. The information covers state‑wise allocations for the last three years, central expenditure on infrastructure, teacher salaries, textbooks and uniforms, and the collection and utilisation of the Education Cess and the two reserve funds – PSK and MUSK . Key Developments State‑wise allocations for 2023‑24 to 2026‑27 are disclosed in the annexure, showing variations in funding across regions. Central expenditure for 2024‑25 and 2025‑26 under major components: Infrastructure (₹1,96,277.15 lakh → ₹2,87,194.70 lakh), Teacher Salary (₹17,23,439.79 lakh → ₹13,50,868.60 lakh), Free Textbooks (₹2,55,132.60 lakh → ₹2,35,322.84 lakh), Free Uniforms (₹3,84,593.26 lakh → ₹3,87,101.53 lakh). The Education Cess collected rose from ₹63,252.86 crore (2024‑25) to ₹65,890.50 crore (2025‑26). Utilisation of reserve funds: PSK increased to ₹48,049.09 crore in 2025‑26, while MUSK fell slightly to ₹10,314.31 crore. The Ministry launched the PRABANDH portal, featuring a dashboard that tracks monthly physical and financial progress of scheme interventions. Funding release is conditioned on compliance with the Project Approval Board (PAB) and the submission of audited accounts, state‑share statements and utilisation certificates. Important Facts State‑wise allocation patterns reveal that larger states such as Bihar, Madhya Pradesh and Uttar Pradesh (UTs not listed but implied) receive the highest shares, while smaller UTs like A&N Islands get modest amounts. Some states report delayed receipt of instalments due to slower expenditure. Expenditure trends show a sharp rise in infrastructure spending, while teacher‑salary outlays fell in 2025‑26, possibly reflecting better utilisation of existing payroll or delayed disbursements. UPSC Relevance Understanding the financing architecture of Samagra Shiksha is essential for GS‑2 (Education) and GS‑3 (Budgetary & Fiscal Policy). The role of the Annual Work Plan and Budget (AWP&B) illustrates federal‑state coordination. The use of dedicated reserve funds ( PSK , MUSK ) and the non‑divisible nature of the Education Cess are testable facts in the budgetary section of the exam. Way Forward Strengthen monitoring through the PRABANDH dashboard to ensure timely fund release. Encourage states to improve expenditure speed, reducing instalment delays. Align teacher‑salary outlays with recruitment drives to avoid under‑spending. Utilise surplus in reserve funds to bridge gaps in infrastructure and learning material provision.
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Key Insight

Samagra Shiksha funding surge and PRABANDH monitoring reshape school education finance.

Key Facts

  1. Education Cess collections rose from ₹63,252.86 crore (2024‑25) to ₹65,890.50 crore (2025‑26).
  2. Central infrastructure outlay increased from ₹1,96,277.15 lakh (2024‑25) to ₹2,87,194.70 lakh (2025‑26).
  3. Teacher‑salary outlay fell from ₹17,23,439.79 lakh (2024‑25) to ₹13,50,868.60 lakh (2025‑26).
  4. Reserve fund PSK stood at ₹48,049.09 crore in 2025‑26; MUSK at ₹10,314.31 crore.
  5. PRABANDH portal (Project Appraisal, Budgeting Achievements and Data Handling) now tracks monthly physical and financial progress of Samagra Shiksha.
  6. Funding release is tied to compliance with the Project Approval Board (PAB) and submission of audited accounts and utilisation certificates.
  7. Larger states like Bihar, Madhya Pradesh and Uttar Pradesh receive the highest allocations; smaller UTs such as A&N Islands get modest shares.

Background

Samagra Shiksha is the integrated scheme for school education from primary to higher secondary, funded jointly by Centre and States. The scheme’s financing uses a non‑divisible Education Cess (Article 270) and dedicated reserve funds (PSK for primary, MUSK for secondary), reflecting India’s cooperative federalism and budgetary allocations under the Union Budget.

UPSC Syllabus

  • Prelims_GS — Constitution and Political System
  • GS2 — Issues relating to Health, Education, Human Resources
  • GS2 — Functions and responsibilities of Union and States
  • Essay — Education, Knowledge and Culture
  • Prelims_GS — National Current Affairs
  • Prelims_GS — Physical Geography of India
  • GS3 — Government Budgeting

Mains Angle

In GS‑2, candidates can discuss the fiscal federalism of Samagra Shiksha, focusing on how reserve funds and the PRABANDH monitoring system improve accountability and service delivery.

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Overview

Full Article

Funding & Monitoring of Samagra Shiksha (2024‑26)

The Ministry of Education has released detailed data on how funds for primary and elementary education are allocated, spent and monitored under the Samagra Shiksha programme. The information covers state‑wise allocations for the last three years, central expenditure on infrastructure, teacher salaries, textbooks and uniforms, and the collection and utilisation of the Education Cess and the two reserve funds – PSK and MUSK.

Key Developments

  • State‑wise allocations for 2023‑24 to 2026‑27 are disclosed in the annexure, showing variations in funding across regions.
  • Central expenditure for 2024‑25 and 2025‑26 under major components: Infrastructure (₹1,96,277.15 lakh → ₹2,87,194.70 lakh), Teacher Salary (₹17,23,439.79 lakh → ₹13,50,868.60 lakh), Free Textbooks (₹2,55,132.60 lakh → ₹2,35,322.84 lakh), Free Uniforms (₹3,84,593.26 lakh → ₹3,87,101.53 lakh).
  • The Education Cess collected rose from ₹63,252.86 crore (2024‑25) to ₹65,890.50 crore (2025‑26).
  • Utilisation of reserve funds: PSK increased to ₹48,049.09 crore in 2025‑26, while MUSK fell slightly to ₹10,314.31 crore.
  • The Ministry launched the PRABANDH portal, featuring a dashboard that tracks monthly physical and financial progress of scheme interventions.
  • Funding release is conditioned on compliance with the Project Approval Board (PAB) and the submission of audited accounts, state‑share statements and utilisation certificates.

Important Facts

State‑wise allocation patterns reveal that larger states such as Bihar, Madhya Pradesh and Uttar Pradesh (UTs not listed but implied) receive the highest shares, while smaller UTs like A&N Islands get modest amounts. Some states report delayed receipt of instalments due to slower expenditure.

Expenditure trends show a sharp rise in infrastructure spending, while teacher‑salary outlays fell in 2025‑26, possibly reflecting better utilisation of existing payroll or delayed disbursements.

Exam Relevance

Understanding the financing architecture of Samagra Shiksha is essential for GS‑2 (Education) and GS‑3 (Budgetary & Fiscal Policy). The role of the Annual Work Plan and Budget (AWP&B) illustrates federal‑state coordination. The use of dedicated reserve funds (PSK, MUSK) and the non‑divisible nature of the Education Cess are testable facts in the budgetary section of the exam.

Way Forward

  • Strengthen monitoring through the PRABANDH dashboard to ensure timely fund release.
  • Encourage states to improve expenditure speed, reducing instalment delays.
  • Align teacher‑salary outlays with recruitment drives to avoid under‑spending.
  • Utilise surplus in reserve funds to bridge gaps in infrastructure and learning material provision.
Read Original on pib

Samagra Shiksha funding surge and PRABANDH monitoring reshape school education finance.

Key Facts

  1. Education Cess collections rose from ₹63,252.86 crore (2024‑25) to ₹65,890.50 crore (2025‑26).
  2. Central infrastructure outlay increased from ₹1,96,277.15 lakh (2024‑25) to ₹2,87,194.70 lakh (2025‑26).
  3. Teacher‑salary outlay fell from ₹17,23,439.79 lakh (2024‑25) to ₹13,50,868.60 lakh (2025‑26).
  4. Reserve fund PSK stood at ₹48,049.09 crore in 2025‑26; MUSK at ₹10,314.31 crore.
  5. PRABANDH portal (Project Appraisal, Budgeting Achievements and Data Handling) now tracks monthly physical and financial progress of Samagra Shiksha.
  6. Funding release is tied to compliance with the Project Approval Board (PAB) and submission of audited accounts and utilisation certificates.
  7. Larger states like Bihar, Madhya Pradesh and Uttar Pradesh receive the highest allocations; smaller UTs such as A&N Islands get modest shares.

Background & Context

Samagra Shiksha is the integrated scheme for school education from primary to higher secondary, funded jointly by Centre and States. The scheme’s financing uses a non‑divisible Education Cess (Article 270) and dedicated reserve funds (PSK for primary, MUSK for secondary), reflecting India’s cooperative federalism and budgetary allocations under the Union Budget.

UPSC Syllabus Connections

Prelims_GS•Constitution and Political SystemGS2•Issues relating to Health, Education, Human ResourcesGS2•Functions and responsibilities of Union and StatesEssay•Education, Knowledge and CulturePrelims_GS•National Current AffairsPrelims_GS•Physical Geography of IndiaGS3•Government Budgeting

Mains Answer Angle

In GS‑2, candidates can discuss the fiscal federalism of Samagra Shiksha, focusing on how reserve funds and the PRABANDH monitoring system improve accountability and service delivery.

Analysis

Related PYQs

No related PYQs linked to this article yet.

Practice Questions

GS2
Easy
Prelims MCQ

Constitutional provisions – Article 270

1 marks
4 keywords
GS2
Medium
Mains Short Answer

Monitoring mechanisms in education schemes

5 marks
5 keywords
GS2
Hard
Mains Essay

Fiscal federalism and education financing

20 marks
6 keywords
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