The audit, apart from finding low enrolments, inadequate Pupil Teacher Ratio (PTR) and lagging quality of education, observed that there was no separate budget for RTE in Madhya Pradesh (MP). It also highlights high cases of excess payments and double payments to schools towards fee reimbursement. It was noticed that Millennium Development Goals (MDG) targets were unmet by the state, Unified District Information System for Education (UDISE) was not reliable, universal retention could not be achieved, lack of a mechanism to track opening, running and closing of private sector schools, no grievance redressal system for teachers in the state and such. It recommended making efforts to utilise the available funds provided by the Government of India (GoI) and State Government and strengthen the expenditure control mechanism, seeding Aadhar with Samagra Data to monitor children, following infrastructure norms, strengthening grievance redressal, tracking opening and closing of private schools and rationalisation of teachers.