Where Earmarked Road-Safety Money Stops: A Comparative Performance-Audit Analysis of Three Indian States
Siddalingaiah analyses how earmarked road-safety funds translate into services across Tamil Nadu,
Kerala, and Karnataka. Using Comptroller and Auditor General performance audits, the study
identifies repeated breaks in fund transfer, allocation, execution, monitoring, and closure. It argues
that statutory non-lapsing funds alone are insufficient and recommends linking releases to costed
pipelines, commissioning conditions, and expenditure-to-outcome tracking systems for accountable
implementation.