Report No. 01 of 2026: Report of the Comptroller and Auditor General of India for the period ended March 2024 Government of Bihar, (Performance & Compliance Audit - Civil)

What did the audit examine?

The audit examined the implementation of the Mahatma Gandhi National Rural Employment Guarantee Act (MGNREGA) and the construction of embankments under the Water Resources Department in Bihar for the period 2019-20 to 2023-24.

Who / what it concerns

Government of Bihar

What the auditor found

• Baseline survey not conducted since 2015-2016 (required every 5 years)
• 44% of 13,798 sanctioned posts for MGNREGA implementation vacant as of Nov 2024
• ₹36.22 crore unadjusted advance against implementing agencies for over 5 years
• ₹6.95 crore royalty and tax not deposited in Government Accounts
• ₹302.24 crore pending payments from periods prior to 2019-20
• ₹1,506.75 crore pending payments for 2023-24
• 1.04% of HHs not issued Job Cards in State, 1.63% in sampled districts
• 3.61% of ₹20,374.91 crore MGNREGA payments delayed by 16+ days
• 5,800 out of 35,261 works in sampled units incomplete for up to 5 years
• 72 works related to river desilting not included in Annual Master Circular
• 5 out of 6 sampled districts did not adhere to 60:40 wage-to-material expenditure ratio
• SEGC held only 3 meetings during 2021-23
• Ombudsman post vacant for 21-38 months in sampled districts
• Only 25.89% of required social audits conducted during 2019-24
• 96% of social audit observations pending for settlement
• ₹247.80 crore spent on incomplete embankment schemes with 7 schemes remaining incomplete/not started

Points worth noting

• ₹1,506.75 crore pending payments for 2023-24
• 5,800 out of 35,261 works in sampled units incomplete for up to 5 years
• 72 works related to river desilting not included in Annual Master Circular
• Only 25.89% of required social audits conducted during 2019-24
• 96% of social audit observations pending for settlement
• ₹247.80 crore spent on incomplete embankment schemes