Performance Audit on Mahatma Gandhi National Rural Employment Guarantee Scheme, Government of Maharashtra

A performance audit covering 2019-20 to 2023-24 of how Maharashtra plans, finances, executes and monitors the rural employment guarantee — examining records in six districts (Ahilyanagar, Amravati, Chhatrapati Sambhajinagar, Dharashiv, Nagpur and Palghar), 12 blocks and 48 gram panchayats.

State: Maharashtra
Audit period: 1 Apr 2019 — 31 Mar 2024
Presented: 25 Mar 2026

Findings

Of an average 117.98 lakh registered households, only 21.97 lakh — 19 per cent — demanded work; 99.73 per cent of those were offered employment, but of the 19.65 lakh households that worked, only 1.71 lakh — 8.70 per cent — got the full 100 days.
“Out of registered households of 117.98 lakh (average), only 21.97 lakh (19 per cent) of the households demanded employment. Out of 21.97 lakh (average of the five years) households, which demanded employment, 21.91 lakh (99.73 per cent) households were offered employment during the period 2019-20 to 2023-24. However, out of 19.65 lakh households (average of the five years) which availed employment during 2019-20 to 2023-24, only 1.71 lakh households (8.70 per cent) have availed employment of 100 days and above.”Executive Summary
NREGASoft computed ₹34.85 lakh of unemployment allowance owed for failure to provide work over 2019-24; of that, ₹2,268 was paid.
“Out of total unemployment allowance of ₹34.85 lakh computed by NREGASoft, for inability to provide employment during the period 2019-20 to 2023-24, only ₹2,268 was paid.”Executive Summary
The State has never conducted the baseline survey, due once every five years, that is meant to assess how much work will be demanded and when; Gram Rozgar Sahayaks were not appointed in 2,258 of 28,279 gram panchayats.
“Baseline survey to assess the quantum and timing of demand for employment in the Gram Panchayat was to be done once in every five years. Government of Maharashtra had not conducted any baseline survey. Gram Rozgar Sahayaks (GRS) to assist the Gram Panchayat (GP) in executing the works at Gram Panchayat level were not appointed in 2,258 GPs out of 28,279 GPs in the State.”Executive Summary
₹5.88 crore of compensation for delayed wages was rejected by joint programme officers on grounds the Maharashtra Employment Guarantee Act does not provide for; ₹35.32 crore of unskilled wages was still unpaid in October 2024.
“Compensation to workers for delayed payment of wages amounting to ₹5.88 crore was rejected by the Joint Program Officers on account of natural calamities and compensation not due, though there was no provision under Maharashtra Employment Guarantee Act for such rejection... Wages to unskilled workers amounting to ₹35.32 crore for the period 2019-20 to 2023-24 were pending for payment (October 2024).”Executive Summary
Of 25.72 lakh works approved over 2019-24, 5.03 lakh were incomplete and 7.10 lakh had not started; a further 3.03 lakh works from before 2019-20 were also incomplete.
“Out of 25.72 lakh works approved during 2019-20 to 2023-24 in the State, 5.03 lakh works (19.57 per cent) were incomplete while work had not commenced in respect of 7.10 lakh works (27.62 per cent). In addition, 3.03 lakh works pertaining to the period prior to 2019-20 were incomplete.”Executive Summary
Social audits fell short in 72.43 to 95.67 per cent of gram panchayats each year, and of ₹11.22 crore flagged in 1,084 misappropriation cases, recovery in 314 cases worth ₹4.44 crore was still pending.
“The shortfall in conducting Social Audit with respect to the total number of GPs ranged between 72.43 per cent and 95.67 per cent during 2019-20 to 2023-24. Out of ₹11.22 crore to be recovered in 1,084 misappropriation cases pointed out by the Social Audit Unit during 2019-20 to 2023-24, action for recovery in 314 cases amounting to ₹4.44 crore was pending.”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.

Findings

Of an average 117.98 lakh registered households, only 21.97 lakh — 19 per cent — demanded work; 99.73 per cent of those were offered employment, but of the 19.65 lakh households that worked, only 1.71 lakh — 8.70 per cent — got the full 100 days.

“Out of registered households of 117.98 lakh (average), only 21.97 lakh (19 per cent) of the households demanded employment. Out of 21.97 lakh (average of the five years) households, which demanded employment, 21.91 lakh (99.73 per cent) households were offered employment during the period 2019-20 to 2023-24. However, out of 19.65 lakh households (average of the five years) which availed employment during 2019-20 to 2023-24, only 1.71 lakh households (8.70 per cent) have availed employment of 100 days and above.”Executive Summary

NREGASoft computed ₹34.85 lakh of unemployment allowance owed for failure to provide work over 2019-24; of that, ₹2,268 was paid.

“Out of total unemployment allowance of ₹34.85 lakh computed by NREGASoft, for inability to provide employment during the period 2019-20 to 2023-24, only ₹2,268 was paid.”Executive Summary

The State has never conducted the baseline survey, due once every five years, that is meant to assess how much work will be demanded and when; Gram Rozgar Sahayaks were not appointed in 2,258 of 28,279 gram panchayats.

“Baseline survey to assess the quantum and timing of demand for employment in the Gram Panchayat was to be done once in every five years. Government of Maharashtra had not conducted any baseline survey. Gram Rozgar Sahayaks (GRS) to assist the Gram Panchayat (GP) in executing the works at Gram Panchayat level were not appointed in 2,258 GPs out of 28,279 GPs in the State.”Executive Summary

₹5.88 crore of compensation for delayed wages was rejected by joint programme officers on grounds the Maharashtra Employment Guarantee Act does not provide for; ₹35.32 crore of unskilled wages was still unpaid in October 2024.

“Compensation to workers for delayed payment of wages amounting to ₹5.88 crore was rejected by the Joint Program Officers on account of natural calamities and compensation not due, though there was no provision under Maharashtra Employment Guarantee Act for such rejection... Wages to unskilled workers amounting to ₹35.32 crore for the period 2019-20 to 2023-24 were pending for payment (October 2024).”Executive Summary

Of 25.72 lakh works approved over 2019-24, 5.03 lakh were incomplete and 7.10 lakh had not started; a further 3.03 lakh works from before 2019-20 were also incomplete.

“Out of 25.72 lakh works approved during 2019-20 to 2023-24 in the State, 5.03 lakh works (19.57 per cent) were incomplete while work had not commenced in respect of 7.10 lakh works (27.62 per cent). In addition, 3.03 lakh works pertaining to the period prior to 2019-20 were incomplete.”Executive Summary

Social audits fell short in 72.43 to 95.67 per cent of gram panchayats each year, and of ₹11.22 crore flagged in 1,084 misappropriation cases, recovery in 314 cases worth ₹4.44 crore was still pending.

“The shortfall in conducting Social Audit with respect to the total number of GPs ranged between 72.43 per cent and 95.67 per cent during 2019-20 to 2023-24. Out of ₹11.22 crore to be recovered in 1,084 misappropriation cases pointed out by the Social Audit Unit during 2019-20 to 2023-24, action for recovery in 314 cases amounting to ₹4.44 crore was pending.”Executive Summary