GoI has introduced a flexi-fund concept within the Centrally Sponsored Schemes (CSS) from the financial year 2014-15, with the following objectives:
From 2014-15, 10% of all releases (central and state shares) will be retained as flexi-funds at the WBSWDA level. This will be utilized as per the above objectives. These funds shall not be diverted for any other sector or used for construction / repair of government buildings, purchase of vehicles / furniture, incentives / rewards, or distribution of consumer durables.