Comptroller and Auditor General of India, CAG has detected many instances of underutilisation and diversion of funds under Tribal Sub-Plan,TSP. It said, Financial management under the Plan is not proper. This was observed during the performance audit report of Tribal Sub-Plan done by CAG from 2011-12 to 2013-14. The CAG's report was tabled in Parliament today. The audit noted that up to 2010, there was no linkage between earmarking of funds under TSP and benefits flowing to the tribal people.<br/><br/>Subsequently, efforts were made by Planning Commission to earmark part of funds for TSP in all sectors and schemes.However, the audit found that mechanism in place to ensure proper utilisation of allocated funds is still inadequate.The concept of TSP was started by the government in the Fifth Five Year Plan to ensure that the share of resources is spent for benefit of Scheduled Tribes.