The policy of Tribal Sub Plan (TSP), initiated in the Fifth Five Year Plan period (1974-1979), is a critical initiative in closing the development gap between the Scheduled Tribe (ST) as compared to others. The strategy was to direct plan resources across Central Ministries in Government of India and departments in states at least in proportion to their population at the National and State level respectively. In the present performance audit of TSP, nine Education and Health related schemes implemented by two departments, School Education and Health & Family Welfare were covered for the period 2011-12 to 2013-14. The major audit findings are:

1. TSP funds released by Government of India and State Government were mixed at implementing agency level with General & Scheduled Caste Sub Plan funds. Due to this, segregation and tracking of expenditure of TSP funds was not possible. No mechanism was established by the departments to monitor the category wise expenditure to ensure that the TSP funds are being spent for intended purpose. (Paragraph 2.3.6.2)
2. Contrary to Sarva Siksha Abhiyan scheme guidelines, no special training for non-tribal teachers to work in tribal areas, including knowledge of tribal dialect was provided. School text books were not prepared in local languages. (Paragraph 2.3.7.2)
3. Enrolment of student in Sarva Siksha Abhiyan was inadequate as compared to ST population in the five test-checked blocks. Uniforms were not provided to any ST students in 17 test-checked Secondary Schools under Rashtriya Madhyamik Shiksha Abhiyan. (Paragraphs 2.3.7.3 and 2.3.7.4)
4. There was shortfall in achieving targets set for National Rural Health Mission programme of Immunization and Institutional deliveries. In 24 blocks, First Referral Units, set up for obstetrics and new born care, were functioning without gynecologist (12), anesthetist (18) and blood storage facility (10). Further, no specialist was posted in nine community Health Centres against 51 sanctioned posts. {Paragraphs 2.3.8.2, 2.3.8.3 (1) and(2), 2.3.8.4(2)}
5. Out of 722 works, 349 were in progress and 143 could not be started which resulted into blockage of funds of ₹ 24.06 crore in test-checked districts. {Paragraph 2.3.8.4 (1)}