Performance Audit on Mahatma Gandhi National Rural Employment Guarantee Scheme, Uttarakhand

A performance audit of MGNREGS in Uttarakhand for 2019-24. The state spent ₹3,638.95 crore of ₹3,647.21 crore available and provided wage employment to 27.04 lakh households, creating 11.56 crore persondays and 3.42 lakh assets. Delivery against the statutory guarantee was weak — an average of 21 days per household per year, with only one to four per cent of registered households receiving the full 100 days — and no unemployment allowance was paid in the state during the five years.

State: Uttarakhand
Audit period: 1 Apr 2019 — 31 Mar 2024
Presented: 21 Nov 2025

Findings

Only one to four per cent of registered households received the full 100-day entitlement in any year of 2019-24; employment averaged 21 days per household per year.
“only one to four per cent of households received the full entitlement of 100 days of work, and average financial benefits were significantly below targets.”Executive Summary
No unemployment allowance was disbursed anywhere in the state during 2019-2024. The register of demand for work was not maintained in any selected Gram Panchayat, so the allowance could not even be computed.
“The register of demand for work was not maintained in any of the selected GPs, making it impossible to compare the work demanded with the work offered and consequently, to calculate the unemployment allowance. Furthermore, the NREGASoft data indicated that no unemployment allowances were disbursed in the State during 2019-2024.”Chapter 4
Delays in releasing the Central and State shares to the State Employment Guarantee Fund caused an avoidable interest liability of ₹2.03 crore and left ₹122.40 crore outstanding for wages and materials.
“Delays in releasing Central and State shares to the State Employment Guarantee Fund (SEGF) led to an avoidable interest liability of ` 2.03 crore and an outstanding liability of ` 122.40 crore for wages and materials.”Executive Summary
Of 200 job cards examined, 78 (39 per cent) had no photograph and 50 (25 per cent) carried no updated record of the dates on which work was done.
“out of 200 JCs, 78 JCs (39 per cent) were found without photographs, and 50 JCs (25 per cent) had no updated information regarding the date on which work was done.”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.

Performance Audit on Mahatma Gandhi National Rural Employment Guarantee Scheme, Uttarakhand

Findings

Only one to four per cent of registered households received the full 100-day entitlement in any year of 2019-24; employment averaged 21 days per household per year.

“only one to four per cent of households received the full entitlement of 100 days of work, and average financial benefits were significantly below targets.”Executive Summary

No unemployment allowance was disbursed anywhere in the state during 2019-2024. The register of demand for work was not maintained in any selected Gram Panchayat, so the allowance could not even be computed.

“The register of demand for work was not maintained in any of the selected GPs, making it impossible to compare the work demanded with the work offered and consequently, to calculate the unemployment allowance. Furthermore, the NREGASoft data indicated that no unemployment allowances were disbursed in the State during 2019-2024.”Chapter 4

Delays in releasing the Central and State shares to the State Employment Guarantee Fund caused an avoidable interest liability of ₹2.03 crore and left ₹122.40 crore outstanding for wages and materials.

“Delays in releasing Central and State shares to the State Employment Guarantee Fund (SEGF) led to an avoidable interest liability of ` 2.03 crore and an outstanding liability of ` 122.40 crore for wages and materials.”Executive Summary

Of 200 job cards examined, 78 (39 per cent) had no photograph and 50 (25 per cent) carried no updated record of the dates on which work was done.

“out of 200 JCs, 78 JCs (39 per cent) were found without photographs, and 50 JCs (25 per cent) had no updated information regarding the date on which work was done.”Executive Summary