CSR Misallocation Index — putting a number on Gap 1

How the index is worked out. Take a state's share of the CSR that can be traced to a state, and divide it by that state's share of India's MPI-poor. An index of 1.0 means the two match exactly. Traceable CSR for FY23-24 is ₹27,566 Cr, which leaves out ₹8,352 Cr recorded as Pan-India or with no state attached. MPI-poor is about 209 million, from NITI headcount ratios applied to 2023 population projections.

Headline numbers

61% of India's MPI-poor live in seven states — Bihar, UP, MP, Jharkhand, Tripura, Meghalaya and Nagaland — and between them those states get 10.7% of the traceable CSR.
Bihar scores 0.05. It holds 20.5% of India's poor and receives 0.95% of the CSR — ₹61 per poor person per year.
Goa scores 48.8 — ₹64,308 per poor person. Delhi scores 20.8. A poor person in Goa draws about 1,000 times the CSR of a poor person in Bihar.
Bringing those seven under-served states up to 1.0 would mean moving about ₹14,000 Cr a year — almost exactly the annual "Pan India" pool that has no state attached, 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

The MPI headcount ratios are from 2019-21, the latest official state series. Poverty has fallen since, but the order of the states relative to each other has held.
Populations are 2023 projections, so the smaller the state, the larger the likely error.
Spending recorded as "Pan India" — 22.7% of the total — is left out. If it follows the same pattern as everything else, the skew gets worse, not better.
MPI is only one way of measuring need. Combining it with learning outcomes and health burden would sharpen this picture, not reverse it.