Combined Performance Audit Report on Implementation of the Mahatma Gandhi National Rural Employment Guarantee Scheme and of the Jal Jeevan Mission in Jharkhand, Government of Jharkhand

Two performance audits in one report, both covering 2019-20 to 2023-24. The first examines MGNREGS in Jharkhand — planning, fund release, works executed, records maintained and grievance redressal — through six districts, 12 blocks and 48 Gram Panchayats, with physical verification of 480 works. The second examines the Jal Jeevan Mission — schemes completed, coverage, water quantity and quality, planning and procurement — with a survey of 479 beneficiaries.

State: Jharkhand
Audit period: 1 Apr 2019 — 31 Mar 2024
Presented: 11 Aug 2026

Findings

Of 1,02,68,484 works proposed under MGNREGS between 2019 and 2024, only 27,96,044 — 27 per cent — were completed; 50,21,492 were incomplete as of March 2024 after ₹2,633 crore had been spent on them, and 24 per cent were never taken up.
“Out of total 1,02,68,484 works proposed to be executed during 2019-24, only 27,96,044 (27 per cent) were completed and 50,21,492 (49 per cent) were lying incomplete as of March 2024 after incurring an expenditure of ₹ 2,633 crore. Moreover, 24 per cent works were not taken up at all. It was noticed that out of the 480 works taken up for detailed scrutiny in the six test-checked districts, 139 works were lying incomplete as of January 2025.”Executive Summary
Measurement books and muster rolls were not maintained, and the NREGASoft portal had no control to stop payments where measurements were not validated — payments went out even where measurements were never recorded.
“Mandatory records like Measurement Books (MBs) and Muster Rolls (MRs) were not maintained and the NREGASoft portal lacked necessary application controls to prevent the system from making payments in the absence of validated data from MBs. There were cases of payments being released, even though measurements were not recorded or, incompletely recorded in the MBs.”Executive Summary
Whether the 100-day guarantee was met, and how far women were represented, could not be assessed at all because the prescribed demand registers were not properly maintained in the Gram Panchayats test-checked.
“Achievement of 100 days of guaranteed wage employment and representation of women beneficiaries under the Scheme could not be assessed as the prescribed Demand Registers were not properly maintained in the test-checked GPs.”Executive Summary
Wages of ₹321.84 crore owed to unskilled labour for 2019-20 to 2023-24 were still outstanding as of March 2025, and state funds reached the scheme 40 to 55 days late.
“Funds for the Scheme were released by the State Government with delays ranging between 40 and 55 days... As of March 2025, wages to unskilled labour amounting to ₹ 321.84 crore for the period from 2019-20 to 2023-24, were outstanding.”Executive Summary
Vigilance cells were not constituted, state and district quality monitors were not appointed and no citizens' charter was prepared, as MGNREGA guidelines require.
“The Grievance Redressal Mechanism under the Scheme was ineffective as complaints were not disposed off in time. Further, Vigilance cells were not constituted, State and District Quality Monitors (SQM/DQMs) were not appointed and Citizens' Charter was not prepared, as required under MGNREGA guidelines.”Executive Summary
Jharkhand approved 98,067 Jal Jeevan Mission schemes at an estimated ₹24,360.91 crore and took up 97,535 at an agreed ₹24,665.29 crore, but only 27,249 — 28 per cent — were completed by December 2024.
“The State Government approved 98,067 schemes under JJM at an estimated cost of ₹ 24,360.91 crore. Of these, 97,535 schemes had been taken up for execution at an agreed cost of ₹ 24,665.29 crore. However, only 27,249 (28 per cent) schemes could be completed, as of December 2024. This affected planned coverage of HHs through FHTCs.”Executive Summary
The department spent 1.41 per cent of the central share (₹83.35 crore) on support activities against a five per cent norm, and 0.85 per cent (₹50.58 crore) on water quality monitoring against a two per cent norm.
“The Department could utilise Central share of only 1.41 per cent (₹ 83.35 crore) of funds on Support Activities and 0.85 per cent (₹ 50.58 crore) on Water Quality Monitoring and Surveillance during 2019-24, against the prescribed norms of five and two per cent respectively. This affected preparation of Village Action Plans, and water quality tests of all sources as per prescribed basic parameters.”Executive Summary
As of March 2025, 34,31,115 of 62,53,471 rural households — 55 per cent — had a tap connection, below the national average of 80 per cent; 6,958 of the state's 29,398 villages had none at all.
“As of March 2025, 34,31,115 (55 per cent) out of 62,53,471 HHs had been provided FHTCs in Jharkhand. The FHTC coverage in the State was, however, below the national average of 80 per cent... Further, 6,439 (22 per cent) out of 29,398 villages in the State had full coverage of FHTCs whereas 6,958 (24 per cent) villages had no FHTCs.”Executive Summary
Water inflow data for 40 test-checked single village schemes showed 20 of them supplying only 37 per cent of the prescribed minimum of 55 litres per person per day.
“The water inflow data (for July and September 2024) of 40 test-checked Single Village Schemes (SVSs) revealed that 20 SVSs supplied only 37 per cent of the prescribed minimum quantity of 55 litre per capita per day to HHs.”Executive Summary

Fact-checks citing this report

Lacks contextBJP will: increase public investment in agriculture and rural development… take steps to enhance the profitability in agriculture, by ensuring a minimum of 50% profits over the cost of production, cheaper agriculture inputs and credit; introducing latest technologies for farming and high yielding seeds and linking MGNREGA to agriculture.

Combined Performance Audit Report on Implementation of the Mahatma Gandhi National Rural Employment Guarantee Scheme and of the Jal Jeevan Mission in Jharkhand, Government of Jharkhand

Findings

Of 1,02,68,484 works proposed under MGNREGS between 2019 and 2024, only 27,96,044 — 27 per cent — were completed; 50,21,492 were incomplete as of March 2024 after ₹2,633 crore had been spent on them, and 24 per cent were never taken up.

“Out of total 1,02,68,484 works proposed to be executed during 2019-24, only 27,96,044 (27 per cent) were completed and 50,21,492 (49 per cent) were lying incomplete as of March 2024 after incurring an expenditure of ₹ 2,633 crore. Moreover, 24 per cent works were not taken up at all. It was noticed that out of the 480 works taken up for detailed scrutiny in the six test-checked districts, 139 works were lying incomplete as of January 2025.”Executive Summary

Measurement books and muster rolls were not maintained, and the NREGASoft portal had no control to stop payments where measurements were not validated — payments went out even where measurements were never recorded.

“Mandatory records like Measurement Books (MBs) and Muster Rolls (MRs) were not maintained and the NREGASoft portal lacked necessary application controls to prevent the system from making payments in the absence of validated data from MBs. There were cases of payments being released, even though measurements were not recorded or, incompletely recorded in the MBs.”Executive Summary

Whether the 100-day guarantee was met, and how far women were represented, could not be assessed at all because the prescribed demand registers were not properly maintained in the Gram Panchayats test-checked.

“Achievement of 100 days of guaranteed wage employment and representation of women beneficiaries under the Scheme could not be assessed as the prescribed Demand Registers were not properly maintained in the test-checked GPs.”Executive Summary

Wages of ₹321.84 crore owed to unskilled labour for 2019-20 to 2023-24 were still outstanding as of March 2025, and state funds reached the scheme 40 to 55 days late.

“Funds for the Scheme were released by the State Government with delays ranging between 40 and 55 days... As of March 2025, wages to unskilled labour amounting to ₹ 321.84 crore for the period from 2019-20 to 2023-24, were outstanding.”Executive Summary

Vigilance cells were not constituted, state and district quality monitors were not appointed and no citizens' charter was prepared, as MGNREGA guidelines require.

“The Grievance Redressal Mechanism under the Scheme was ineffective as complaints were not disposed off in time. Further, Vigilance cells were not constituted, State and District Quality Monitors (SQM/DQMs) were not appointed and Citizens' Charter was not prepared, as required under MGNREGA guidelines.”Executive Summary

Jharkhand approved 98,067 Jal Jeevan Mission schemes at an estimated ₹24,360.91 crore and took up 97,535 at an agreed ₹24,665.29 crore, but only 27,249 — 28 per cent — were completed by December 2024.

“The State Government approved 98,067 schemes under JJM at an estimated cost of ₹ 24,360.91 crore. Of these, 97,535 schemes had been taken up for execution at an agreed cost of ₹ 24,665.29 crore. However, only 27,249 (28 per cent) schemes could be completed, as of December 2024. This affected planned coverage of HHs through FHTCs.”Executive Summary

The department spent 1.41 per cent of the central share (₹83.35 crore) on support activities against a five per cent norm, and 0.85 per cent (₹50.58 crore) on water quality monitoring against a two per cent norm.

“The Department could utilise Central share of only 1.41 per cent (₹ 83.35 crore) of funds on Support Activities and 0.85 per cent (₹ 50.58 crore) on Water Quality Monitoring and Surveillance during 2019-24, against the prescribed norms of five and two per cent respectively. This affected preparation of Village Action Plans, and water quality tests of all sources as per prescribed basic parameters.”Executive Summary

As of March 2025, 34,31,115 of 62,53,471 rural households — 55 per cent — had a tap connection, below the national average of 80 per cent; 6,958 of the state's 29,398 villages had none at all.

“As of March 2025, 34,31,115 (55 per cent) out of 62,53,471 HHs had been provided FHTCs in Jharkhand. The FHTC coverage in the State was, however, below the national average of 80 per cent... Further, 6,439 (22 per cent) out of 29,398 villages in the State had full coverage of FHTCs whereas 6,958 (24 per cent) villages had no FHTCs.”Executive Summary

Water inflow data for 40 test-checked single village schemes showed 20 of them supplying only 37 per cent of the prescribed minimum of 55 litres per person per day.

“The water inflow data (for July and September 2024) of 40 test-checked Single Village Schemes (SVSs) revealed that 20 SVSs supplied only 37 per cent of the prescribed minimum quantity of 55 litre per capita per day to HHs.”Executive Summary