Out of the ₹16,400 crore collected as Swachh Bharat Cess in the last two years, nearly 25% remained unutilised, according to a Comptroller and Auditor General report. It also states the resources collected weren't distributed properly among urban and rural areas. The government collects 0.5% Swachh Bharat Cess on all services to fund cleanliness and sanitation schemes across the country.