Reports No. 3 of 2026 : Report of the Comptroller and Auditor General of India on Performance Audit of Implementation of Mahatma Gandhi National Rural Employment Guarantee Scheme in Chhattisgarh for the period ended March 2024
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What did the audit examine?
This audit examined the implementation of the Mahatma Gandhi National Rural Employment Guarantee Scheme (MGNREGS) in Chhattisgarh for the period 2019-20 to 2023-24, focusing on governance, financial management, employment generation, and asset creation.
Who / what it concerns
Government of Chhattisgarh (state government implementing MGNREGS)
What the auditor found
- 86% of works undertaken without Gram Sabha approval in test-checked 48 Gram Panchayats
- 21% human resource shortage (technical assistants, Gram Rozgar Sahayaks)
- ₹29.62 crore EPF contributions unpaid (April 2015-March 2023) leading to ₹84.59 crore liability
- 12% shortfall in providing employment (18.26 lakh HHs not provided employment)
- No unemployment allowances paid despite ₹2.22 crore budgeted
- 61% of works completed by October 2024
- 45% of Social Audit Unit posts vacant
- 53% of Social Audit observations unaddressed
Points worth noting
- ₹84.59 crore liability from unpaid EPF contributions
- 12% shortfall in providing employment (18.26 lakh households)
- 45% of Social Audit Unit posts vacant
- 53% of Social Audit observations unaddressed
| Source body | Comptroller & Auditor General of India (CAG) — audit reports |
| Reference number | — |
| Status | closed (section: audit_report) |
| Year | 2026 |
| Closing date | — |
| Documents | 1 |
Highlights & Points worth asking
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Documents
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