CSR Misallocation Index — quantifying Gap 1

Method. Index = (state's share of state-attributable CSR) ÷ (state's share of India's MPI-poor). Index 1.0 = CSR share matches need share. Attributable CSR FY23-24 = ₹27,566 Cr (excludes ₹8,352 Cr of Pan-India/unattributed spend). MPI-poor ≈ 209 mn (NITI headcount ratios × 2023 population projections).

Headline numbers

61% of India's MPI-poor live in 7 states (Bihar, UP, MP, Jharkhand, Tripura, Meghalaya, Nagaland) that together receive 10.7% of attributable CSR.
Bihar: Index 0.05 — 20.5% of India's poor, 0.95% of CSR. ₹61 of CSR per poor person per year.
Goa: Index 48.8 — ₹64,308 per poor person. Delhi: Index 20.8. A poor person in Goa attracts ~1,000× the CSR of a poor person in Bihar.
Correcting the 7 under-served states to Index 1.0 would require redirecting ≈ ₹14,000 Cr/yr — almost exactly the annual "Pan India" unattributed pool plus Maharashtra's excess.

Full table (sorted by Index, worst-served first)

State	CSR Cr	₹/capita	₹/poor	CSR %	Poor %	Index
Bihar	262	21	61	0.95	20.48	0.05
Tripura	9	23	176	0.03	0.26	0.13
Uttar Pradesh	1,591	68	294	5.77	25.85	0.22
Madhya Pradesh	613	71	343	2.22	8.55	0.26
Jharkhand	417	105	363	1.51	5.50	0.28
Meghalaya	35	105	378	0.13	0.44	0.29
Nagaland	15	70	454	0.06	0.16	0.34
Mizoram	4	37	704	0.02	0.03	0.53
Assam	496	139	717	1.80	3.30	0.54
West Bengal	877	88	744	3.18	5.64	0.56
Chhattisgarh	436	144	881	1.58	2.36	0.67
Rajasthan	1,177	145	949	4.27	5.93	0.72
Jammu & Kashmir	104	77	1,595	0.38	0.31	1.21
Arunachal Pradesh	40	249	1,809	0.14	0.11	1.37
Odisha	1,404	303	1,934	5.09	3.47	1.47
Punjab	368	120	2,525	1.34	0.70	1.91
Uttarakhand	366	313	3,235	1.33	0.54	2.45
Manipur	84	264	3,259	0.31	0.12	2.47
Gujarat	2,780	389	3,335	10.09	3.99	2.53
Andhra Pradesh	1,176	221	3,647	4.27	1.54	2.77
Haryana	850	282	3,981	3.08	1.02	3.02
Himachal Pradesh	158	211	4,280	0.57	0.18	3.25
Karnataka	2,328	344	4,538	8.45	2.45	3.44
Telangana	1,103	289	4,912	4.00	1.07	3.73
Maharashtra	6,284	497	6,366	22.80	4.72	4.83
Tamil Nadu	2,055	268	12,164	7.46	0.81	9.23
Kerala	400	112	20,288	1.45	0.09	15.39
Sikkim	42	598	23,005	0.15	0.01	17.45
Delhi	2,004	941	27,434	7.27	0.35	20.81
Goa	86	540	64,308	0.31	0.01	48.77

Caveats

MPI headcount ratios are 2019-21 (latest official state series); poverty has fallen since, but the relative ranking is stable.
Populations are 2023 projections; small states carry higher relative error.
"Pan India" spend (22.7%) excluded — if it flows proportionally to observed patterns, the skew worsens.
MPI is one need-proxy; a composite (MPI + learning outcomes + health burden) would refine, not reverse, the picture.