Para 3.8.28 — MSO

3.8.28 Some State Governments spend a large part of the funds on establishment in disregard of the limitations placed in this regard in the schemes. In fact, many State Governments carry a large establishment even when the schemes do not have a significant works component. Establishment expenditure in excess of the norms should be quantified and highlighted. Where the expenditure on establishment is disproportionately high, the excess number of staff should be represented in terms of the ratio to the normative strength. Its implications in financial terms should also be stated. The ratio of the establishment cost to the actual expenditure on the scheme objectives should also be worked out and mentioned appropriately.