Financing biodiversity action plan using state appropriation account analysis: A case study of an Indian state

Abstract Timely implementation of State Biodiversity Action Plan (SBAP) requires adequate financial resources for the corresponding implementing agencies. In India, the existing SBAPs have attempted to measure the required budget to implement the action plans, but an assessment on public financing, especially budgetary provisions and relevant expenditures is lacking. No attempts were made to estimate the biodiversity-relevant expenditures present in the state that are not tagged as SBAP activities. The study proposes a unique method of analysing the public expenditure related to SBAP activities and subsequently finds the potential gaps to be fulfilled through external funding. The methodology is a combination of top-down and bottom-up analysis of public financing to investigate the Annual Financial Statements and CAG (Comptroller and Auditor General of India) reports on Appropriation Account with schemes implemented in the State, year wise. A gap assessment is done to identify sector-specific funding requirement to implement the SBAP. The findings from Punjab state case study could be utilized by other States to fathom the financial resources required for SBAP implementation and to what extent, States would be able to support the SBAP. The study also recommends the inclusion of PES in the SBAP budget.