Performance Audit Report on Implementation of Samagra Shiksha in West Bengal for the year ended March 2024, Government of West Bengal

A performance audit of the Samagra Shiksha scheme in West Bengal covering 2019-20 to 2023-24, conducted between July 2024 and March 2025. It examines planning, financial management, access to education, inclusive education for children with special needs, teacher strength and training, infrastructure, learning outcomes and monitoring.

State: West Bengal
Audit period: 1 Apr 2019 — 31 Mar 2024
Presented: 25 Jul 2026

Findings

Utilisation of Samagra Shiksha funds ranged between 46 and 65 per cent over 2019-24, leaving unspent balances every year.
“Utilisation of funds under the Samagra Shiksha Scheme ranged between 46 and 65 per cent during 2019-24, leading to unspent balances.”Executive Summary
₹395 crore of sanctioned civil works was surrendered without being executed, and inefficiency in execution meant the state received ₹2,428 crore less in scheme funds than it could have.
“Non-execution of sanctioned civil works resulted in surrender of ₹395 crore for unexecuted works. Inefficiencies in execution resulted in short receipt of scheme funds of ₹ 2,428 crore which restricted the Scheme's scope and hindered achieving its objectives.”Executive Summary
The state was short 33,835 special educators — 95 per cent of what it needed — denying quality education to children with special needs.
“Accessibility to schools were restricted for the differently abled students due to non-provision of ramps (15 per cent) and CwSN-friendly toilets (72 per cent) in the State. Instances of Resource rooms being used as godowns also came to notice. A shortage of 33,835 special educators (95 per cent) in the State had denied quality education for CwSN in schools.”Executive Summary
29 per cent of primary and 30 per cent of upper primary schools could not meet the pupil-teacher ratio norm, short 31,684 and 2,058 teachers respectively; 79 per cent of higher secondary schools exceeded the limit.
“Primary (29 per cent) and Upper Primary (30 per cent) schools could not achieve Pupil-Teacher Ratio (PTR) norms due to shortage of 31,684 and 2,058 teachers respectively. Higher secondary schools had faced similar issues with 79 per cent exceeding PTR limits.”Executive Summary
In-service teacher training was effectively non-existent — only 1.19 per cent of the funds earmarked for it were used across the six test-checked districts over 2019-24.
“In-service teacher training was non-existent as only 1.19 per cent of earmarked funds could be utilised during 2019-24 in the test-checked six districts.”Executive Summary
35 per cent of students scored below 40 per cent in key subjects, particularly mathematics and science, in tests the audit team itself conducted, and 10 to 13 per cent of Class X and 12 to 17 per cent of Class XII students failed their board exams.
“Poor learning outcomes in Boards with 10 to13 per cent of Class X and 12 to17 per cent of Class XII students failing to pass the Board exams had dented the desired outcome during 2019–24. Further, 35 per cent of students scoring below 40 per cent in key subjects, particularly, in Mathematics and Science during tests conducted by audit team reflected pedagogical weaknesses.”Executive Summary
Vocational education was introduced in only 7.92 per cent of schools against the National Education Policy target of 50 per cent, and 24 per cent of the schools that did offer it had no functional laboratories or links to industrial training institutes.
“Vocational education was introduced in only 7.92 per cent schools vis-a-vis National Education Policy (NEP) target of 50 per cent. Further, schools (24 per cent) imparting vocational education had no functional laboratories and had no linkages with Industrial Training Institutes (ITIs) or polytechnics.”Executive Summary

Findings

Utilisation of Samagra Shiksha funds ranged between 46 and 65 per cent over 2019-24, leaving unspent balances every year.

“Utilisation of funds under the Samagra Shiksha Scheme ranged between 46 and 65 per cent during 2019-24, leading to unspent balances.”Executive Summary

₹395 crore of sanctioned civil works was surrendered without being executed, and inefficiency in execution meant the state received ₹2,428 crore less in scheme funds than it could have.

“Non-execution of sanctioned civil works resulted in surrender of ₹395 crore for unexecuted works. Inefficiencies in execution resulted in short receipt of scheme funds of ₹ 2,428 crore which restricted the Scheme's scope and hindered achieving its objectives.”Executive Summary

The state was short 33,835 special educators — 95 per cent of what it needed — denying quality education to children with special needs.

“Accessibility to schools were restricted for the differently abled students due to non-provision of ramps (15 per cent) and CwSN-friendly toilets (72 per cent) in the State. Instances of Resource rooms being used as godowns also came to notice. A shortage of 33,835 special educators (95 per cent) in the State had denied quality education for CwSN in schools.”Executive Summary

29 per cent of primary and 30 per cent of upper primary schools could not meet the pupil-teacher ratio norm, short 31,684 and 2,058 teachers respectively; 79 per cent of higher secondary schools exceeded the limit.

“Primary (29 per cent) and Upper Primary (30 per cent) schools could not achieve Pupil-Teacher Ratio (PTR) norms due to shortage of 31,684 and 2,058 teachers respectively. Higher secondary schools had faced similar issues with 79 per cent exceeding PTR limits.”Executive Summary

In-service teacher training was effectively non-existent — only 1.19 per cent of the funds earmarked for it were used across the six test-checked districts over 2019-24.

“In-service teacher training was non-existent as only 1.19 per cent of earmarked funds could be utilised during 2019-24 in the test-checked six districts.”Executive Summary

35 per cent of students scored below 40 per cent in key subjects, particularly mathematics and science, in tests the audit team itself conducted, and 10 to 13 per cent of Class X and 12 to 17 per cent of Class XII students failed their board exams.

“Poor learning outcomes in Boards with 10 to13 per cent of Class X and 12 to17 per cent of Class XII students failing to pass the Board exams had dented the desired outcome during 2019–24. Further, 35 per cent of students scoring below 40 per cent in key subjects, particularly, in Mathematics and Science during tests conducted by audit team reflected pedagogical weaknesses.”Executive Summary

Vocational education was introduced in only 7.92 per cent of schools against the National Education Policy target of 50 per cent, and 24 per cent of the schools that did offer it had no functional laboratories or links to industrial training institutes.

“Vocational education was introduced in only 7.92 per cent schools vis-a-vis National Education Policy (NEP) target of 50 per cent. Further, schools (24 per cent) imparting vocational education had no functional laboratories and had no linkages with Industrial Training Institutes (ITIs) or polytechnics.”Executive Summary