A report on non-public sector undertakings for the period ending March 2015 which was tabled on the last day of the Punjab Vidhan Sabha session also found that mid-day meals were not served for days ranging between 4 and 245 days in 40 schools.
Mid-day meal scheme (MDMS) is a centrally sponsored scheme to boost the universalisation of primary education by increasing enrolment, retention and attendance in primary and upper primary classes.
The audit further observed that against the allocation of Rs 810.82 crore for cooking cost, funds of Rs 734.28 crore were released during 2010-15.
It was further noticed that MDMS in 40 out of 180 test checked schools was not served for the days ranging between 4 and 245 due to non-availability of cooking cost.
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CAG further said that guidelines envisaged that money saved as a result of enhanced central assistance is not to be diverted for purposes other than the components of MDMS.
An amount of Rs 41 lakh was utilised towards renovation and rent of headquarters office (PSEB building) during 2012-14 in contravention of guidelines.
CAG also observed that no record or register was maintained at the school/block/ district level to ensure minimum calorific and protein contents in the cooked meals to be served to children.
As per guidelines, cooked MDM meals are to be provided with 450 and 700 calories and 12 gm and 20 gm protein contents for primary and upper primary school children respectively.