Allocation of Funds for Primary Education
Issued by Ministry of Education
Read or download the official PDF of this gazette notification issued by the Ministry of Education on 10th August 2026. Classified under Press Release.
Executive Summary & Key Takeaways
Executive Summary This report details the allocation and monitoring of funds for elementary education under the Samagra Shiksha scheme for the period 2023–2027. It outlines the financial assistance process for States and UTs, the role of the PRABANDH monitoring system, and the utilization of the Education Cess through specific reserve funds. Key data includes expenditure on infrastructure and teacher salaries, alongside State-wise allocation details as of August 10, 2026.
Key Points / Main Content
Funding Mechanism and Approval Process
- Annual Planning: States and UTs prepare Annual Work Plans and Budgets (AWP&B) based on local requirements and priorities.
- Appraisal: The Project Approval Board (PAB) reviews and approves these plans in consultation with the respective States/UTs according to scheme norms.
- Release Conditions: Fund disbursement is contingent upon the pace of expenditure, submission of audited accounts, utilization certificates of previous years, and the receipt of the commensurate State share.
Monitoring and Digital Oversight
- PRABANDH System: The Department uses the "Project Appraisal, Budgeting Achievements and Data Handling" system to track expenditure across different interventions.
- Data Visualization: A dashboard provides monthly updates on physical and financial progress to ensure smooth implementation.
- Integrated Approach: Regular follow-up and review meetings are conducted with States and UTs to monitor scheme performance.
Expenditure Breakdown (2024–2026)
- Infrastructure: Increased from Rs. 196,277.15 lakh (2024-25) to Rs. 287,194.70 lakh (2025-26).
- Teacher Salaries: Allocated Rs. 1,723,439.79 lakh in 2024-25, decreasing to Rs. 1,350,868.60 lakh in 2025-26.
- Essential Supplies: Significant funds are allocated annually for free textbooks and uniforms, totaling over Rs. 600,000 lakh combined per year.
Education Cess and Reserve Funds
- Collection: The Education Cess is collected by the Government of India; it is not shared with States under the divisible pool of taxes (Article 270).
- Utilization: Proceeds are managed through two reserve funds: Prarambhik Shikha Kosh (PSK) and Madhyamik and Uchchtar Shiksha Kosh (MUSK).
- Allocation: In 2025-26, PSK utilization reached Rs. 48,049.09 crore, while MUSK utilized Rs. 10,314.31 crore.
Impact Analysis
State and UT Governments Impact They are the primary implementing agencies responsible for executing educational interventions. Their funding levels are directly affected by their ability to spend allocated amounts and provide required documentation. Action Required Must prepare AWP&B, maintain the prescribed pace of expenditure, and submit audited accounts and utilization certificates to receive subsequent fund installments.
Ministry of Education (The Department) Impact Responsible for the strategic oversight, appraisal of plans, and financial management of the Samagra Shiksha scheme. Action Required Utilize the PRABANDH System for monthly monitoring and conduct regular review meetings with States/UTs to ensure scheme objectives are met.
Central Government Impact Holds sole authority over the collection and specific utilization of the Education Cess. Action Required Manage and distribute funds through the PSK and MUSK reserve funds to support primary and higher education sectors.
Key Entities Referenced
Samagra Shiksha: An integrated scheme for school education under which financial assistance is provided to States and UTs for primary and elementary education interventions.
Ministry of Education: The central ministry responsible for the allocation of funds, policy implementation, and oversight of primary education in India.
PRABANDH System: The Project Appraisal, Budgeting Achievements and Data Handling System used for monitoring expenditure, physical progress, and financial status of educational schemes.
Project Approval Board (PAB): The body responsible for appraising and approving the Annual Work Plan and Budget (AWP&B) for States and UTs under the programmatic norms of Samagra Shiksha.
Prarambhik Shikha Kosh (PSK): A dedicated reserve fund used for the utilization of education cess proceeds for primary and elementary education sectors.
Official Gazette PDF Record
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Ministry of Education
Allocation of Funds for Primary Education
प्रव तथ: 10 AUG 2026 3:47PM by PIB Delhi
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
*****
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 53346.08 64075.19 53983.80 20319.10
Pradesh
4 Assam 224300.99 258737.87 162840.79 161758.855 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 43944.49 50655.35 46273.48 39484.53
Pradesh
14 Jammu & 123455.08 118010.78 101774.67 63353.30
Kashmir
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 9941.7326 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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