Report No. 4 of 2026, Government of Madhya Pradesh- Report of the Comptroller and Auditor General of India on Implementation of Mahatma Gandhi National Rural Employment Guarantee Act in Madhya Pradesh

What did the audit examine?

The audit examined the implementation of the Mahatma Gandhi National Rural Employment Guarantee Act (MGNREGA) in Madhya Pradesh from April 2019 to March 2024, focusing on planning, financial management, employment generation, and work execution.

Who / what it concerns

Government of Madhya Pradesh

What the auditor found

• ₹1217.05 crore liability for unpaid wages and material costs as of 31 March 2024
• ₹54.79 crore (4.7 lakh transactions) liability for wages due to non-mapping of beneficiary accounts with Aadhaar
• ₹9.07 lakh unpaid compensation for delayed wage payments (out of ₹35.13 lakh due)
• ₹1.46 crore irregular wage payments on duplicate, fake/incorrect job cards
• only 2% of households provided full 100 days' employment, 31.21-46.60% provided less than 40 days
• MGNREGS wage rates consistently lower than prevailing market rates
• 33% women participation not achieved in three districts, seven JPs, and 16 GPs
• Category B works prioritized with best completion rates, other categories had lower completion rates
• individual private wells dug in semi-critical/over-exploited regions despite incomplete community works

Points worth noting

• ₹1217.05 crore unpaid wages and material costs as of March 2024
• Only 2% of households received full 100 days' employment
• ₹1.46 crore paid on fake/duplicate job cards
• MGNREGS wages consistently below market rates