CAG Flags Gaps In MGNREGS Implementation In Maharashtra

The report, tabled in the State legislature on Wednesday, noted that only 52.81 per cent of the 25.72 lakh works approved between 2019–20 and 2023–24 were completed. Works worth Rs 6,725.65 crore were finished, while 19.57 per cent (5.03 lakh works) remained incomplete and 27.62 per cent (7.10 lakh works) had not commenced as of March 2025. Nearly 2.48 lakh works (35 per cent) had been pending for over three years, along with a backlog of 3.03 lakh works from before 2019–20.

Despite an available fund pool of Rs 13,957.47 crore, the audit pointed to inefficiencies in utilisation and planning. The scheme, which guarantees up to 100 days of wage employment annually to rural households, has struggled to deliver consistent outcomes.

On the demand side, participation remained low. Of an average 117.98 lakh registered households, only 19 per cent (21.97 lakh) sought work. While 99.73 per cent of those who demanded work were offered employment, only 1.71 lakh households (8.7 per cent) completed the full 100 days.

The audit also flagged irregularities in wage payments. Around 7 per cent of wages were delayed on average, and compensation amounting to Rs 5.88 crore was rejected by officials despite no provision in the Act for such denial. Additionally, Rs 35.32 crore in wages for unskilled workers remained pending as of October 2024.

At the implementation level, gaps were found in registration and record-keeping. Of 15,077 households in sampled gram panchayats, 91 per cent were issued job cards, but 52 per cent received them late. Duplicate job cards were found in 44 of 48-gram panchayats inspected, and door-to-door surveys to identify beneficiaries were not conducted in 46 per cent of sampled panchayats.

Planning deficiencies were also highlighted, including delays in preparing annual action plans and labour budgets, and the absence of baseline surveys. Gram Rozgar Sahayaks were not appointed in 2,258 of the State’s 28,279-gram panchayats, while mates were missing in 26 of 48 sampled panchayats.

Execution-related lapses were evident as well. Physical verification of 336 works showed that 65 per cent lacked display boards, and geo-tagging was pending for 30 per cent of works as of August 2024. Outstanding liabilities towards wages, material costs and taxes stood at Rs 541.92 crore.

The report further noted that the Maharashtra State Employment Guarantee Council did not meet regularly, undermining oversight. Social audit coverage remained poor, with shortfalls ranging from 72.43 per cent to 95.67 per cent of gram panchayats between 2019–20 and 2023–24. Of Rs 11.22 crore identified for recovery in 1,084 misappropriation cases, Rs 4.44 crore across 314 cases remained pending.

“These deficiencies highlight weak monitoring and inadequate follow-up on irregularities,” the report said.

The CAG recommended expediting the appointment of State Quality Monitors across districts, ensuring social audits are conducted as per norms, and speeding up recovery in cases of financial misappropriation in line with the Maharashtra Employment Guarantee Act.