The fund and grain flow for the Midday Meal (MDM) scheme suffers from major inefficiencies resulting in poor implementation of the flagship programme. A study by Accountability Initiative — PAISA district survey of MDM — in Bihar and Uttar Pradesh has found significant problems with the way MDM is managed in the two states. The study, done at the behest of HRD ministry, was carried out in Nalanda and Purnia districts in Bihar and Hardoi and Jaunpur in UP. It has found that on an average 60% of enrolled students receive MDM per day. However, the report clarifies the gap could be due to the fact that many enrolled students did not come to school when the survey was conducted. At the same time, the report says the number of meals served, as recorded in the register, is actually higher than the number of students who attend schools. Another drawback from Bihar was a 40-day gap between number of working days and number of days on which MDM was actually served. UP schools performed much better, as there was barely a 10- day gap between working days and days on which meals were served.