Audit Report on Social and Economic Sectors and Urban Local Bodies, Meghalaya, year ended 31 March 2023

A report carrying one performance audit — on the welfare of building and other construction workers — and nine compliance audit paragraphs, including subject-specific audits of the State Disaster Response Fund, public health infrastructure, devolution to municipal boards, and the Meghalaya Transport Corporation. No response was received from the departments on four of the nine compliance paragraphs.

State: Meghalaya
Audit period: 1 Apr 2011 — 31 Mar 2023
Presented: 27 Feb 2026

Findings

The construction workers' welfare board, constituted in September 2009, had never prepared an annual budget — not once up to March 2023.
“As of March 2023, the Board had not prepared the annual budget since inception (September 2009).”Overview
25,163 migrant labourers were registered under the state's migrant workers Act in four selected districts as of March 2023, and not one of them was registered under the construction workers' Act.
“As of March 2023, 25,163 migrant labourers were registered under MIRSS Act, 2020 in the four selected districts, however none of them were registered under the BOCW Act.”Overview
Meghalaya framed its rules under the construction workers' Act twelve years after the Act was enacted, and registration of government construction establishments was still incomplete; the state had no data on the total number of labourers.
“Government of Meghalaya (GoM) framed the Meghalaya Building and Other Construction Workers' (Regulation of employment and Conditions of Service) Rules, 2008 (Rules) for implementation of the Building and Other Construction Workers Welfare Cess Act in the State after a delay of 12 years from the enactment of the BOCW Act... There was non-availability of data on the total number of labourers available in the State.”Overview
Of 46 building-plan approvals test-checked, ₹7.50 lakh of cess was short-realised because construction cost was estimated below the prescribed schedule of rates.
“Audit test-checked 46 approvals (35 per cent) and observed that an amount of ₹ 7.50 lakh was short-realised due to calculation of the estimated cost of the building/ construction at rate less than that prescribed by the SoR 2021-22.”Overview

Findings

The construction workers' welfare board, constituted in September 2009, had never prepared an annual budget — not once up to March 2023.

“As of March 2023, the Board had not prepared the annual budget since inception (September 2009).”Overview

25,163 migrant labourers were registered under the state's migrant workers Act in four selected districts as of March 2023, and not one of them was registered under the construction workers' Act.

“As of March 2023, 25,163 migrant labourers were registered under MIRSS Act, 2020 in the four selected districts, however none of them were registered under the BOCW Act.”Overview

Meghalaya framed its rules under the construction workers' Act twelve years after the Act was enacted, and registration of government construction establishments was still incomplete; the state had no data on the total number of labourers.

“Government of Meghalaya (GoM) framed the Meghalaya Building and Other Construction Workers' (Regulation of employment and Conditions of Service) Rules, 2008 (Rules) for implementation of the Building and Other Construction Workers Welfare Cess Act in the State after a delay of 12 years from the enactment of the BOCW Act... There was non-availability of data on the total number of labourers available in the State.”Overview

Of 46 building-plan approvals test-checked, ₹7.50 lakh of cess was short-realised because construction cost was estimated below the prescribed schedule of rates.

“Audit test-checked 46 approvals (35 per cent) and observed that an amount of ₹ 7.50 lakh was short-realised due to calculation of the estimated cost of the building/ construction at rate less than that prescribed by the SoR 2021-22.”Overview