CAG Audit Uncovers Critical Flaws in Uttarakhand's MGNREGS Implementation
A recent performance audit by the Comptroller and Auditor General of India has shed light on significant irregularities in the execution of the Mahatma Gandhi National Rural Employment Guarantee Scheme in Uttarakhand. The audit, conducted during 2024-25 and covering the period from 2019 to 2024, identified multiple systemic failures that have undermined the scheme's effectiveness in the state.
Delayed Wage Payments and Employment Shortfalls
The report highlights alarming delays in wage disbursements under MGNREGS. An examination of 1,232 muster rolls across 160 selected works revealed that payments for 411 muster rolls, which involved 2,946 labourers, were delayed by periods ranging from 4 to 157 days. This represents approximately 33% of the checked records, indicating a widespread issue that directly impacts rural workers' livelihoods.
Furthermore, the audit found insufficient employment generation, often attributed to poor planning, a lack of adequate work opportunities, and delays in project implementation. Many rural households, particularly in remote areas, remain unaware of their entitlements under the scheme, leading to underutilisation and exclusion of eligible beneficiaries.
Administrative and Financial Lapses
The audit uncovered serious administrative deficiencies, including the non-maintenance of key registers and a complete absence of mandatory door-to-door surveys in selected Gram Panchayats during 2019-24. These surveys are crucial for identifying eligible households that may have been overlooked for registration.
Financial management also came under scrutiny. Delays in releasing central and state shares to the State Employment Guarantee Fund resulted in an avoidable interest liability of Rs 2.03 crore and an outstanding liability of Rs 122.4 crore for wages and materials. The report emphasises that automated systems must be established to monitor fund transfers and ensure timely payments.
Positive Aspects and Statistical Overview
Despite the criticisms, the audit noted some appreciable achievements. Women's participation in the scheme was significant, accounting for 6.4 crore person days out of a total of 11.5 crore person days generated during 2019-24, representing 56% of the workforce. In test-checked districts, this ranged from 53% to 74%, with specific blocks in Almora and Tehri districts showing rates between 44-60% and 62-78%, respectively.
During the audit period, the state utilised Rs 3,638.95 crore out of available funds of Rs 3,647.21 crore. Wage employment was provided to 27.04 lakh households, creating 11.56 crore person days with wage payments totalling Rs 2,340.06 crore. Additionally, 3.42 lakh assets were created under the scheme, focusing on areas such as water harvesting, plantation, land development, and rural connectivity.
Recommendations for Improvement
The CAG report has put forth several recommendations to address the identified issues. It suggests that the state government should empanel expert institutions to conduct baseline and annual door-to-door surveys in all Gram Panchayats for accurate demand estimation and convergence initiatives. The preparation of the Annual Plan and Labour Budget should be done in a timely manner, ensuring a bottom-up approach.
The report also calls for addressing inconsistencies in muster roll issuance and ensuring that funds are available and disbursed within the prescribed time frame to eliminate delays in wage payments. These measures are deemed essential for enhancing the transparency and efficiency of MGNREGS in Uttarakhand.
