The compliance audit on Infrastructure and Human Resource Management in Elementary Schools run by Panchayati Raj Institutes revealed that the GoI and state government's share of ₹ 2212.68 crore under SSA was curtailed due to under-utilisation of funds of funds on various activities such as training of teachers and construction of school buildings, toilets, boundary walls etc. A number of elementary schools were running without buildings and basic amenities guaranteed under RTE Act though sufficient funds were available. The information of availability of separate toilets for boys and girls, drinking water facility in elementary schools was incorrectly reported. Many schools are functioning without requisite number of teachers and 57 schools were functioning without any teacher. Shortage of teachers and head teachers was noticed in Upper Primary Schools. Increasing preference for private schools vis a vis government schools and increase in drop outs could be attributed to inadequate infrastructural facilities, lack of basic amenities, and lack of teachers. There are important areas needing urgent attention of state government.