Tribal Sub Plan (TSP) was initiated by the Government of India (GoI) during the Fifth Five-Year Plan period. TSP is seen as critical in bridging the development gap between the ST people and others, with direct plan resources across the Union Ministries and Departments in the States at least in proportion to the ST population. For Education Sector, GoI allotted funds under TSP for implementation of Sarva Shiksha Abhiyan (SSA), National Programme of Mid Day Meal (NPMDM) and Rashtriya Madhyamik Shiksha Abhiyaan (RMSA) in Madhya Pradesh. The SSA was introduced (2003) for implementation of Universal Elementary Education (UEE) for children in the age group of 06-14 years with greater emphasis on girls. Primary and Upper primary level education is provided under this Programme. The NPMDM was introduced (1995) for providing nutritional support and increasing attendance of children in schools. RMSA(launched in 2009) was implemented to widen the secondary level education with emphasis on enrolment of girls, Schedule Caste (SCs) and Scheduled Tribe (STs) in the age group of 14-18 years. Main audit findings are as mentioned below:

1. Optimum utilisation of funds was not ensured and persistent savings during the period 2011-14 was observed in SSA, RMSA and NPMDM.
2. Preparation of Annual Work Plan and Budget of NPMDM and submission to GoI for approval was delayed affecting timely release of Central funds.
3. Despite implementation of SSA, there were 33,000 ‘out of school’ children; of them 13,000 could not be brought into mainstream during the year 2013-14 in the tribal districts. In the test-checked schools drop out rate of ST children was higher than that of the total children of all categories.
4. Availability of basic amenities and infrastructure such as drinking water, girl toilets, utensils, furniture in schools was inadequate under SSA and NPMDM.
5. Under RMSA, 13 per cent habitations were not covered with high schools within the radius of five kilometres as of March 2014.