Performance Audit on Welfare of Building and Other Construction Workers in Goa

An audit of how Goa implements the Building and Other Construction Workers Act, 1996 and its cess, covering 2017-22 across both districts. It found the rules and the cess brought in about twelve years late, the advisory committee constituted twelve years late, assessing officers who assessed nothing, and registering authorities who did not know what construction was happening in their own areas.

State: Goa
Audit period: 1 Apr 2017 — 31 Mar 2022
Presented: 8 Aug 2025

Findings

The state notified its BOCW rules and began cess collection about twelve years late, and constituted the State Advisory Committee twelve years late.
“The Government notified the State BOCW Rules and commencement of cess collection with a substantial delay of about 12 years... The State Advisory Committee (SAC) to advise the Government on the implementation of the Act, was also constituted with a delay of 12 years.”Executive Summary
Assessing officers appointed in 2007 had made no cess assessment at all in their zones; cess collection was notified from 1 January 2009 but village panchayats began collecting only in 2021-22.
“Assessing officers appointed by the Government in the year 2007 for assessment of cess, had not done any assessment in their respective zones. Commencement of cess collection was notified by State Government w.e.f. 01 January 2009, however, Village Panchayats started collecting cess only in 2021-22, resulting in less collection of cess for welfare of workers.”Executive Summary
Registering authorities had no information about construction work under way in their areas, and there was no data-sharing between the licence-issuing and registering authorities. Registration of workers as beneficiaries was low, attributed to the Board not running awareness programmes.
“Registering authorities had no information about number of construction works going on in their respective areas. There was no co-ordination and data sharing between the construction licence issuing authority and the registering authority... Registration of beneficiaries to avail benefit under the schemes was quite low which can be attributed to the Board's failure to conduct awareness programmes among the workers.”Executive Summary

Fact-checks citing this report

Lacks contextWe will ensure that the interests of labour in the unorganized sector are protected… issue identity cards to the unorganized sector labourers, and arrangements will be made to provide them good quality health and education services… strengthen the Pension and Health Insurance safety nets for all kinds of labourers.

Performance Audit on Welfare of Building and Other Construction Workers in Goa

Findings

The state notified its BOCW rules and began cess collection about twelve years late, and constituted the State Advisory Committee twelve years late.

“The Government notified the State BOCW Rules and commencement of cess collection with a substantial delay of about 12 years... The State Advisory Committee (SAC) to advise the Government on the implementation of the Act, was also constituted with a delay of 12 years.”Executive Summary

Assessing officers appointed in 2007 had made no cess assessment at all in their zones; cess collection was notified from 1 January 2009 but village panchayats began collecting only in 2021-22.

“Assessing officers appointed by the Government in the year 2007 for assessment of cess, had not done any assessment in their respective zones. Commencement of cess collection was notified by State Government w.e.f. 01 January 2009, however, Village Panchayats started collecting cess only in 2021-22, resulting in less collection of cess for welfare of workers.”Executive Summary

Registering authorities had no information about construction work under way in their areas, and there was no data-sharing between the licence-issuing and registering authorities. Registration of workers as beneficiaries was low, attributed to the Board not running awareness programmes.

“Registering authorities had no information about number of construction works going on in their respective areas. There was no co-ordination and data sharing between the construction licence issuing authority and the registering authority... Registration of beneficiaries to avail benefit under the schemes was quite low which can be attributed to the Board's failure to conduct awareness programmes among the workers.”Executive Summary