Report No.9 - Implementation of Mahatma Gandhi National Rural Employment Guarantee Act
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What did the audit examine?
The audit examined the implementation of the Mahatma Gandhi National Rural Employment Guarantee Act (MGNREGA) in Kerala from 2019-20 to 2023-24, focusing on planning, employment generation, asset creation, and monitoring mechanisms.
Who / what it concerns
Government of Kerala
What the auditor found
- 88.73% of individual projects in Annual Plan not implemented due to non-identification of beneficiaries
- 13.77% decline in demand for work (2020-21 to 2023-24)
- 6% decline in person days of employment
- 16-22% of works in Annual Plan did not start
- ₹269.27 crore paid after 16-90 days (delayed wages)
- ₹39.24 crore paid after 3 months (delayed wages)
- ₹43.59 crore outstanding (unpaid wages/material)
- 19,792 pending wage/material transactions (6 months to 4+ years)
- 84.17% Social Audit achievement (2022-23)
- 98.72% Social Audit achievement (2023-24)
- 44.01% of beneficiaries not enrolled in insurance schemes
- Only 3,272 out of 22.53 lakh eligible households received skill training under 'UNNATI'
- Wage-to-material ratio below mandated 60:40 (11-18% material share)
- 33 Government employees' salaries (₹16.05 crore) paid from Administrative expenses fund
Points worth noting
- ₹43.59 crore outstanding for wages/material (Dec 2024)
- 19,792 transactions pending for 6 months to 4+ years
- 44.01% of beneficiaries not enrolled in insurance
- Only 3,272 out of 22.53 lakh households received skill training
| Source body | Comptroller & Auditor General of India (CAG) — audit reports |
| Reference number | — |
| Status | closed (section: audit_report) |
| Year | — |
| Closing date | — |
| Documents | 1 |
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Documents
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Audit_report
123837-Report-No-9-Implementation-of-Mahatma-Gandhi-National-Rural-Employment.pdf
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