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$response = object(Cake\Http\Response) { 'status' => (int) 200, 'contentType' => 'text/html', 'headers' => [ 'Content-Type' => [ [maximum depth reached] ], 'x-permitted-cross-domain-policies' => [ [maximum depth reached] ], 'referrer-policy' => [ [maximum depth reached] ], 'x-frame-options' => [ [maximum depth reached] ], 'x-xss-protection' => [ [maximum depth reached] ], 'x-download-options' => [ [maximum depth reached] ], 'x-content-type-options' => [ [maximum depth reached] ] ], 'file' => null, 'fileRange' => [], 'cookies' => object(Cake\Http\Cookie\CookieCollection) {}, 'cacheDirectives' => [], 'body' => '<!DOCTYPE html> <html xmlns="http://www.w3.org/1999/xhtml" xml:lang="en" lang="en" dir="ltr"> <head> <meta charset="utf-8"> <meta name="viewport" content="width=device-width, initial-scale=1.0"> <title>Audit Reports | Principal Director of Audit, Defence - Commercial, Bengaluru</title> <link href="/favicon.ico" type="image/x-icon" rel="icon"/><link href="/favicon.ico" type="image/x-icon" rel="shortcut icon"/> <link rel="stylesheet" href="https://cdnjs.cloudflare.com/ajax/libs/font-awesome/4.7.0/css/font-awesome.min.css"/> <link rel="stylesheet" href="/themes/a_g/assets/css/style.css"/> <link rel="stylesheet" href="/themes/a_g/assets/css/responsive.css"/> <link rel="stylesheet" href="/themes/a_g/assets/css/aos.css"/> <link rel="stylesheet" href="/themes/a_g/assets/css/animate.css"/> <!-- head style --> <!-- /head style --> <!-- head script --> <!-- /head script --> <!--[if lte IE 9]> <script src="/themes/a_g/assets/js/ie.js" type="text/javascript"></script> <![endif]--> <script src="/themes/a_g/assets/js/jquery.min.js"></script> </head> <body data-mobile="false" data-c="auditreport" data-m="details" class="noJS"> <noscript class="js-required"> <div class="container"> <div class="alert alert-danger mt-2 mb-2" role="alert"> This page uses JavaScript. 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href="/mab/karnataka/en" title="Principal Director of Audit, Defence - Commercial, Bengaluru"><h3>Principal Director of Audit, Defence - Commercial, Bengaluru</h3><p>Indian Audit & Accounts Department</p></a> </div> </div> </div> <div class="headerRight"> <a href="/mab/karnataka/en" title="Dedicated to Truth in Public Interest"><img src="/themes/a_g/assets/images/Dedicated-to-Truth-in-Public-Interest.png" alt="Dedicated to Truth in Public Interest"/></a> </div> </div> </div> </div> <div id="mainNav" class="mainNavigation"> <div class="container"> <div class="menuPart cf"> <ul id="nav"> <li> <a href="/mab/karnataka/en">Home</a> </li> <li class="nav-item dropdown "><a href="#" class="nav-link dropdown-toggle " id="navbar-dropdown-menu-544" data-toggle="dropdown" aria-haspopup="true" aria-expanded="false">About Us</a><ul class="dropdown-menu parent" aria-labelledby="navbar-dropdown-menu-544"><li class="dropdown-item active dropdown-submenu "><a href="#" class="dropdown-toggle " 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data-toggle="dropdown" aria-haspopup="true" aria-expanded="false">RTI Act</a><ul class="dropdown-menu parent" aria-labelledby="navbar-dropdown-menu-484"><li class="dropdown-item active "><a href="https://cag.gov.in/mab/karnataka/en/page-mab-karnataka-rti" class="dropdown-item ">Disclosure Requirements</a></li><li class="dropdown-item active "><a href="https://rtionline.gov.in/" target="_blank" class="dropdown-item ">Submit RTI request <img src=https://cag.gov.in/assets/images/extlink-icon.png alt='External link'></a></li></ul></li></ul></li><li class="nav-item dropdown "><a href="#" class="nav-link dropdown-toggle " id="navbar-dropdown-menu-9444" data-toggle="dropdown" aria-haspopup="true" aria-expanded="false">Functions</a><ul class="dropdown-menu parent" aria-labelledby="navbar-dropdown-menu-9444"><li class="dropdown-item active dropdown-submenu "><a href="#" class="dropdown-toggle " id="navbar-dropdown-menu-9445" data-toggle="dropdown" aria-haspopup="true" aria-expanded="false">Administration</a><ul class="dropdown-menu parent" aria-labelledby="navbar-dropdown-menu-9445"><li class="dropdown-item active "><a href="https://cag.gov.in/mab/karnataka/en/page-mab-karnataka-administration" class="dropdown-item ">Introduction</a></li><li class="dropdown-item active "><a href="https://cag.gov.in/mab/karnataka/en/page-mab-karnataka-deputation" class="dropdown-item ">Deputation</a></li><li class="dropdown-item active "><a href="https://cag.gov.in/mab/karnataka/en/gradation-list" class="dropdown-item ">Gradation List</a></li><li class="dropdown-item active "><a href="https://cag.gov.in/mab/karnataka/en/ae-circulars-office-orders" class="dropdown-item ">Circular & Orders</a></li><li class="dropdown-item active "><a href="#" class="dropdown-item ">Office Manual</a></li><li class="dropdown-item active "><a href="https://cag.gov.in/mab/karnataka/en/page-mab-karnataka-transfer-and-posting" class="dropdown-item ">Transfer & Posting Guidelines</a></li><li class="dropdown-item active "><a href="#" class="dropdown-item ">Board & Committees</a></li><li class="dropdown-item active "><a href="#" class="dropdown-item ">Promotion of Official Language</a></li></ul></li><li class="dropdown-item active dropdown-submenu "><a href="#" class="dropdown-toggle " id="navbar-dropdown-menu-9455" data-toggle="dropdown" aria-haspopup="true" aria-expanded="false">Financial Audit</a><ul class="dropdown-menu parent" aria-labelledby="navbar-dropdown-menu-9455"><li class="dropdown-item active "><a href="https://cag.gov.in/mab/karnataka/en/page-mab-karnataka-faam-intro" class="dropdown-item ">Introduction</a></li><li class="dropdown-item active "><a href="https://cag.gov.in/mab/karnataka/en/page-mab-karnataka-faam-section" class="dropdown-item ">Auditee Units</a></li></ul></li><li class="dropdown-item active dropdown-submenu "><a href="#" class="dropdown-toggle " id="navbar-dropdown-menu-9458" data-toggle="dropdown" aria-haspopup="true" aria-expanded="false">Certification of Accounts</a><ul class="dropdown-menu parent" aria-labelledby="navbar-dropdown-menu-9458"><li class="dropdown-item active "><a href="https://cag.gov.in/mab/karnataka/en/page-mab-karnataka-certification-of-accounts" class="dropdown-item ">Introduction</a></li><li class="dropdown-item active "><a href="#" class="dropdown-item ">Section & Function Auditee Units</a></li></ul></li><li class="dropdown-item active dropdown-submenu "><a href="#" class="dropdown-toggle " id="navbar-dropdown-menu-9460" data-toggle="dropdown" aria-haspopup="true" aria-expanded="false">Central autonomous Bodies</a><ul class="dropdown-menu parent" aria-labelledby="navbar-dropdown-menu-9460"><li class="dropdown-item active "><a href="#" class="dropdown-item ">Introduction</a></li><li class="dropdown-item active "><a href="#" class="dropdown-item ">Section & Function Auditee Units</a></li></ul></li><li class="dropdown-item active dropdown-submenu "><a href="#" class="dropdown-toggle " id="navbar-dropdown-menu-9463" data-toggle="dropdown" aria-haspopup="true" aria-expanded="false">Expenditure Audit – Grant-in-Aid</a><ul class="dropdown-menu parent" aria-labelledby="navbar-dropdown-menu-9463"><li class="dropdown-item active "><a href="#" class="dropdown-item ">Introduction</a></li><li class="dropdown-item active "><a href="#" class="dropdown-item ">Section & Function Auditee Units</a></li></ul></li><li class="dropdown-item active dropdown-submenu "><a href="#" class="dropdown-toggle " id="navbar-dropdown-menu-9466" data-toggle="dropdown" aria-haspopup="true" aria-expanded="false">Externally Aided Project</a><ul class="dropdown-menu parent" aria-labelledby="navbar-dropdown-menu-9466"><li class="dropdown-item active "><a href="#" class="dropdown-item ">Introduction</a></li><li class="dropdown-item active "><a href="#" class="dropdown-item ">Section & Function Auditee Units</a></li></ul></li><li class="dropdown-item active dropdown-submenu "><a href="#" class="dropdown-toggle " id="navbar-dropdown-menu-9469" data-toggle="dropdown" aria-haspopup="true" aria-expanded="false">Welfare</a><ul class="dropdown-menu parent" aria-labelledby="navbar-dropdown-menu-9469"><li class="dropdown-item active "><a href="#" class="dropdown-item ">Estate</a></li><li class="dropdown-item active "><a href="#" class="dropdown-item ">General works</a></li><li class="dropdown-item active "><a href="#" class="dropdown-item ">Sports & Recreation Activities</a></li></ul></li></ul></li><li class="nav-item dropdown "><a href="#" class="nav-link dropdown-toggle " id="navbar-dropdown-menu-9473" data-toggle="dropdown" aria-haspopup="true" aria-expanded="false">Resources</a><ul class="dropdown-menu parent" aria-labelledby="navbar-dropdown-menu-9473"><li class="dropdown-item active "><a href="#" class="dropdown-item ">Duties & Powers</a></li><li class="dropdown-item active "><a href="https://cag.gov.in/mab/karnataka/en/page-mab-karnataka-audit-jurisdiction" 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List <img src=https://cag.gov.in/assets/images/extlink-icon.png alt='External link'></a></li></ul></li> </ul> </div> </div> </div> </header> <!-- header bottom --> <!-- /header bottom --> <!--Breadcrumbs--> <div class="pageHeader"> <div class="container"> <div class="entryTitleLeft"> <h1 class="entryTitle"> Audit Reports </h1> </div> <div class="breadcrumb"> <ul class="breadcrumb ul"><li><a href="/mab/karnataka/en"><i class="fa fa-home"></i> Home</a></li><li><span>Audit Reports</span></li></ul> </div> </div> </div> <!-- <a href="#top" title="Back to Top" id="backtotop">Back to Top</a> --> <!-- endBreadcrumbs--> <section class="innerContent entryContent gy"> <div class="container"> <div class="row"> <div class="auditSingleContent"> <div class="auditDetailColl"> <div class="auditDetailCollDetail"> <div class="auditTopPerfomance"> <div class="leftperBack"> <a href="/">Back Report</a> </div> <div class="rightper"> <span>Performance</span> </div> </div> <div class="reportIcon"> <img src="https://cag.gov.in//uploads/union_department/civil.jpg" alt="" title="Union"> <h5> Civil </h5> </div> <div class="auditRightLableRight"> <div class="auditRightLable"> <h3 class="singTitle">Report No. 6 of 2013 - Performance Audit of Mahatma Gandhi National Rural Employment Guarantee Scheme of Union Government, Ministry of Rural Development</h3> <div class="labelTitleBold"> Date on which Report Tabled: </div> <div class="labelItemBold"> Tue 23 Apr, 2013 </div> </div> <div class="auditRightLable"> <div class="labelTitleBold"> Date of sending the report to Government: </div> <div class="labelItemBold"> </div> </div> <div class="auditRightLable"> <div class="labelTitleBold">Government Type:</div> <div class="labelItemBold"> Union </div> <div class="labelTitleBold"> Union Department </div> <div class="labelItemBold"> Civil </div> </div> <!--START::Download report button--> <div class="resport-button"> <a href="/mab/karnataka/en/audit-report/download/704" title="Download Main Report">Download Report</a> </div> <!--END::Download report button--> </div> <div class="sectorSingleAudit"> <span><b>Sector</b></span> <span> Agriculture and Rural Development </span> </div> <h4>Overview</h4> <p>The Mahatma Gandhi National Rural Employment Guarantee Act, (MGNREGA) was enacted with the objective of enhancing livelihood security in rural areas by providing at least 100 days of guaranteed wage employment in a financial year, to every household whose adult members volunteer to do unskilled manual work. The Act initially came into force in 200 districts with effect from 2 February 2006 and was expanded to cover all the rural districts by 1 April 2008. <p>This is the second performance audit of the Scheme. The first performance audit was undertaken in 2007-08. The period of coverage of the first audit was February 2006 to March 2007. The present performance audit of the implementation of MGNREGA was taken up in response to a request from the Ministry of Rural Development and covers the period from April 2007 to March 2012. Implementation of the Scheme was checked in 3,848 gram panchayats in 28 states and four union territories.</p> <p>Analysis of data related to the performance of the Scheme showed that there has been significant decline in per rural household employment generation in the last two years. The per rural household employment, declined from 54 days in 2009-10 to 43 days in 2011-12. There was also a substantial decline in the proportion of works completed in 2011-12. It was also seen that Bihar, Maharashtra and Uttar Pradesh, which together account for 46 per cent of the rural poor, utilised only about 20 per cent of the Central Scheme funds. This indicated that the correlation between poverty levels and implementation of MGNREGA was not very high.</p> </p> <h4><i class="fa fa-file-text" aria-hidden="true"></i>Download Audit Report</h4> <ul class="guidelinesList"> <li> <a href="https://cag.gov.in/uploads/download_audit_report/2013/Union_Performance_Civil_Ministry_Rural_Development_6_2013.pdf" target="__blank">Report No. 6 of 2013 - Full Report</a> <div class="guidelinesPdfIcons"> <sub> <a href="https://cag.gov.in/uploads/download_audit_report/2013/Union_Performance_Civil_Ministry_Rural_Development_6_2013.pdf" title="PDF" target="_blank"> <b> PDF View </b> </a> (13.07 MB) <a href="https://cag.gov.in/uploads/download_audit_report/2013/Union_Performance_Civil_Ministry_Rural_Development_6_2013.pdf" title="PDF" target="_blank" download><b>Download</b></a> </sub> </div> </li> </ul> <ul class="guidelinesList"> <li> <a href="https://cag.gov.in/uploads/download_audit_report/2013/Union_Performance_Civil_Ministry_Rural_Development_6_2013_chapter_1_index.pdf" target="__blank">Index</a> <div class="guidelinesPdfIcons"> <sub> <a href="https://cag.gov.in/uploads/download_audit_report/2013/Union_Performance_Civil_Ministry_Rural_Development_6_2013_chapter_1_index.pdf" title="PDF" target="_blank"> <b> PDF View </b> </a> (0.53 MB) <a href="https://cag.gov.in/uploads/download_audit_report/2013/Union_Performance_Civil_Ministry_Rural_Development_6_2013_chapter_1_index.pdf" title="PDF" target="_blank" download><b>Download</b></a> </sub> </div> </li> <li> <a href="https://cag.gov.in/uploads/download_audit_report/2013/Union_Performance_Civil_Ministry_Rural_Development_6_2013_chapter_2_preface.pdf" target="__blank">Preface</a> <div class="guidelinesPdfIcons"> <sub> <a href="https://cag.gov.in/uploads/download_audit_report/2013/Union_Performance_Civil_Ministry_Rural_Development_6_2013_chapter_2_preface.pdf" title="PDF" target="_blank"> <b> PDF View </b> </a> (0.21 MB) <a href="https://cag.gov.in/uploads/download_audit_report/2013/Union_Performance_Civil_Ministry_Rural_Development_6_2013_chapter_2_preface.pdf" title="PDF" target="_blank" download><b>Download</b></a> </sub> </div> </li> <li> <a href="https://cag.gov.in/uploads/download_audit_report/2013/Union_Performance_Civil_Ministry_Rural_Development_6_2013_chapter_3_exe-sum_0.pdf" target="__blank">Executive Summary</a> <div class="guidelinesPdfIcons"> <sub> <a href="https://cag.gov.in/uploads/download_audit_report/2013/Union_Performance_Civil_Ministry_Rural_Development_6_2013_chapter_3_exe-sum_0.pdf" title="PDF" target="_blank"> <b> PDF View </b> </a> (0.08 MB) <a href="https://cag.gov.in/uploads/download_audit_report/2013/Union_Performance_Civil_Ministry_Rural_Development_6_2013_chapter_3_exe-sum_0.pdf" title="PDF" target="_blank" download><b>Download</b></a> </sub> </div> </li> <li> <a href="https://cag.gov.in/uploads/download_audit_report/2013/Union_Performance_Civil_Ministry_Rural_Development_6_2013_chapter_4.pdf" target="__blank">Chapter 1 - Mahatma Gandhi National Rural Employment Guarantee Scheme - An Overview</a> <div class="guidelinesPdfIcons"> <sub> <a href="https://cag.gov.in/uploads/download_audit_report/2013/Union_Performance_Civil_Ministry_Rural_Development_6_2013_chapter_4.pdf" title="PDF" target="_blank"> <b> PDF View </b> </a> (0.44 MB) <a href="https://cag.gov.in/uploads/download_audit_report/2013/Union_Performance_Civil_Ministry_Rural_Development_6_2013_chapter_4.pdf" title="PDF" target="_blank" download><b>Download</b></a> </sub> </div> </li> <li> <a href="https://cag.gov.in/uploads/download_audit_report/2013/Union_Performance_Civil_Ministry_Rural_Development_6_2013_chapter_5.pdf" target="__blank">Chapter 2 - Audit Approach, Previous audit findings and organisation of current audit findings</a> <div class="guidelinesPdfIcons"> <sub> <a href="https://cag.gov.in/uploads/download_audit_report/2013/Union_Performance_Civil_Ministry_Rural_Development_6_2013_chapter_5.pdf" title="PDF" target="_blank"> <b> PDF View </b> </a> (0.62 MB) <a href="https://cag.gov.in/uploads/download_audit_report/2013/Union_Performance_Civil_Ministry_Rural_Development_6_2013_chapter_5.pdf" title="PDF" target="_blank" download><b>Download</b></a> </sub> </div> </li> <li> <a href="https://cag.gov.in/uploads/download_audit_report/2013/Union_Performance_Civil_Ministry_Rural_Development_6_2013_chapter_6.pdf" target="__blank">Chapter 3 - Planning</a> <div class="guidelinesPdfIcons"> <sub> <a href="https://cag.gov.in/uploads/download_audit_report/2013/Union_Performance_Civil_Ministry_Rural_Development_6_2013_chapter_6.pdf" title="PDF" target="_blank"> <b> PDF View </b> </a> (0.31 MB) <a href="https://cag.gov.in/uploads/download_audit_report/2013/Union_Performance_Civil_Ministry_Rural_Development_6_2013_chapter_6.pdf" title="PDF" target="_blank" download><b>Download</b></a> </sub> </div> </li> <li> <a href="https://cag.gov.in/uploads/download_audit_report/2013/Union_Performance_Civil_Ministry_Rural_Development_6_2013_chapter_7.pdf" target="__blank">Chapter 4 - Capacity Building</a> <div class="guidelinesPdfIcons"> <sub> <a href="https://cag.gov.in/uploads/download_audit_report/2013/Union_Performance_Civil_Ministry_Rural_Development_6_2013_chapter_7.pdf" title="PDF" target="_blank"> <b> PDF View </b> </a> (0.31 MB) <a href="https://cag.gov.in/uploads/download_audit_report/2013/Union_Performance_Civil_Ministry_Rural_Development_6_2013_chapter_7.pdf" title="PDF" target="_blank" download><b>Download</b></a> </sub> </div> </li> <li> <a href="https://cag.gov.in/uploads/download_audit_report/2013/Union_Performance_Civil_Ministry_Rural_Development_6_2013_chapter_8.pdf" target="__blank">Chapter 5 - Financial Management </a> <div class="guidelinesPdfIcons"> <sub> <a href="https://cag.gov.in/uploads/download_audit_report/2013/Union_Performance_Civil_Ministry_Rural_Development_6_2013_chapter_8.pdf" title="PDF" target="_blank"> <b> PDF View </b> </a> (0.42 MB) <a href="https://cag.gov.in/uploads/download_audit_report/2013/Union_Performance_Civil_Ministry_Rural_Development_6_2013_chapter_8.pdf" title="PDF" target="_blank" download><b>Download</b></a> </sub> </div> </li> <li> <a href="https://cag.gov.in/uploads/download_audit_report/2013/Union_Performance_Civil_Ministry_Rural_Development_6_2013_chapter_9.pdf" target="__blank">Chapter 6 - Registration and Issue of job cards</a> <div class="guidelinesPdfIcons"> <sub> <a href="https://cag.gov.in/uploads/download_audit_report/2013/Union_Performance_Civil_Ministry_Rural_Development_6_2013_chapter_9.pdf" title="PDF" target="_blank"> <b> PDF View </b> </a> (0.29 MB) <a href="https://cag.gov.in/uploads/download_audit_report/2013/Union_Performance_Civil_Ministry_Rural_Development_6_2013_chapter_9.pdf" title="PDF" target="_blank" download><b>Download</b></a> </sub> </div> </li> <li> <a href="https://cag.gov.in/uploads/download_audit_report/2013/Union_Performance_Civil_Ministry_Rural_Development_6_2013_chapter_10.pdf" target="__blank">Chapter 7 - Employment Generation and Payment of Wages</a> <div class="guidelinesPdfIcons"> <sub> <a href="https://cag.gov.in/uploads/download_audit_report/2013/Union_Performance_Civil_Ministry_Rural_Development_6_2013_chapter_10.pdf" title="PDF" target="_blank"> <b> PDF View </b> </a> (0.62 MB) <a href="https://cag.gov.in/uploads/download_audit_report/2013/Union_Performance_Civil_Ministry_Rural_Development_6_2013_chapter_10.pdf" title="PDF" target="_blank" download><b>Download</b></a> </sub> </div> </li> <li> <a href="https://cag.gov.in/uploads/download_audit_report/2013/Union_Performance_Civil_Ministry_Rural_Development_6_2013_chapter_11.pdf" target="__blank">Chapter 8 - Works</a> <div class="guidelinesPdfIcons"> <sub> <a href="https://cag.gov.in/uploads/download_audit_report/2013/Union_Performance_Civil_Ministry_Rural_Development_6_2013_chapter_11.pdf" title="PDF" target="_blank"> <b> PDF View </b> </a> (0.90 MB) <a href="https://cag.gov.in/uploads/download_audit_report/2013/Union_Performance_Civil_Ministry_Rural_Development_6_2013_chapter_11.pdf" title="PDF" target="_blank" download><b>Download</b></a> </sub> </div> </li> <li> <a href="https://cag.gov.in/uploads/download_audit_report/2013/chap_12.pdf" target="__blank">Chapter 12 - IT Audit of NREGASoft</a> <div class="guidelinesPdfIcons"> <sub> <a href="https://cag.gov.in/uploads/download_audit_report/2013/chap_12.pdf" title="PDF" target="_blank"> <b> PDF View </b> </a> (0.54 MB) <a href="https://cag.gov.in/uploads/download_audit_report/2013/chap_12.pdf" title="PDF" target="_blank" download><b>Download</b></a> </sub> </div> </li> <li> <a 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List <img src=https://cag.gov.in/assets/images/extlink-icon.png alt='External link'></a></li></ul></li> </ul> </div> </div> </div> </header> <!-- header bottom --> <!-- /header bottom --> <!--Breadcrumbs--> <div class="pageHeader"> <div class="container"> <div class="entryTitleLeft"> <h1 class="entryTitle"> Audit Reports </h1> </div> <div class="breadcrumb"> <ul class="breadcrumb ul"><li><a href="/mab/karnataka/en"><i class="fa fa-home"></i> Home</a></li><li><span>Audit Reports</span></li></ul> </div> </div> </div> <!-- <a href="#top" title="Back to Top" id="backtotop">Back to Top</a> --> <!-- endBreadcrumbs--> <section class="innerContent entryContent gy"> <div class="container"> <div class="row"> <div class="auditSingleContent"> <div class="auditDetailColl"> <div class="auditDetailCollDetail"> <div class="auditTopPerfomance"> <div class="leftperBack"> <a href="/">Back Report</a> </div> <div class="rightper"> <span>Performance</span> </div> </div> <div class="reportIcon"> <img src="https://cag.gov.in//uploads/union_department/civil.jpg" alt="" title="Union"> <h5> Civil </h5> </div> <div class="auditRightLableRight"> <div class="auditRightLable"> <h3 class="singTitle">Report No. 6 of 2013 - Performance Audit of Mahatma Gandhi National Rural Employment Guarantee Scheme of Union Government, Ministry of Rural Development</h3> <div class="labelTitleBold"> Date on which Report Tabled: </div> <div class="labelItemBold"> Tue 23 Apr, 2013 </div> </div> <div class="auditRightLable"> <div class="labelTitleBold"> Date of sending the report to Government: </div> <div class="labelItemBold"> </div> </div> <div class="auditRightLable"> <div class="labelTitleBold">Government Type:</div> <div class="labelItemBold"> Union </div> <div class="labelTitleBold"> Union Department </div> <div class="labelItemBold"> Civil </div> </div> <!--START::Download report button--> <div class="resport-button"> <a href="/mab/karnataka/en/audit-report/download/704" title="Download Main Report">Download Report</a> </div> <!--END::Download report button--> </div> <div class="sectorSingleAudit"> <span><b>Sector</b></span> <span> Agriculture and Rural Development </span> </div> <h4>Overview</h4> <p>The Mahatma Gandhi National Rural Employment Guarantee Act, (MGNREGA) was enacted with the objective of enhancing livelihood security in rural areas by providing at least 100 days of guaranteed wage employment in a financial year, to every household whose adult members volunteer to do unskilled manual work. The Act initially came into force in 200 districts with effect from 2 February 2006 and was expanded to cover all the rural districts by 1 April 2008. <p>This is the second performance audit of the Scheme. The first performance audit was undertaken in 2007-08. The period of coverage of the first audit was February 2006 to March 2007. The present performance audit of the implementation of MGNREGA was taken up in response to a request from the Ministry of Rural Development and covers the period from April 2007 to March 2012. Implementation of the Scheme was checked in 3,848 gram panchayats in 28 states and four union territories.</p> <p>Analysis of data related to the performance of the Scheme showed that there has been significant decline in per rural household employment generation in the last two years. The per rural household employment, declined from 54 days in 2009-10 to 43 days in 2011-12. There was also a substantial decline in the proportion of works completed in 2011-12. It was also seen that Bihar, Maharashtra and Uttar Pradesh, which together account for 46 per cent of the rural poor, utilised only about 20 per cent of the Central Scheme funds. This indicated that the correlation between poverty levels and implementation of MGNREGA was not very high.</p> </p> <h4><i class="fa fa-file-text" aria-hidden="true"></i>Download Audit Report</h4> <ul class="guidelinesList"> <li> <a href="https://cag.gov.in/uploads/download_audit_report/2013/Union_Performance_Civil_Ministry_Rural_Development_6_2013.pdf" target="__blank">Report No. 6 of 2013 - Full Report</a> <div class="guidelinesPdfIcons"> <sub> <a href="https://cag.gov.in/uploads/download_audit_report/2013/Union_Performance_Civil_Ministry_Rural_Development_6_2013.pdf" title="PDF" target="_blank"> <b> PDF View </b> </a> (13.07 MB) <a href="https://cag.gov.in/uploads/download_audit_report/2013/Union_Performance_Civil_Ministry_Rural_Development_6_2013.pdf" title="PDF" target="_blank" download><b>Download</b></a> </sub> </div> </li> </ul> <ul class="guidelinesList"> <li> <a href="https://cag.gov.in/uploads/download_audit_report/2013/Union_Performance_Civil_Ministry_Rural_Development_6_2013_chapter_1_index.pdf" target="__blank">Index</a> <div class="guidelinesPdfIcons"> <sub> <a href="https://cag.gov.in/uploads/download_audit_report/2013/Union_Performance_Civil_Ministry_Rural_Development_6_2013_chapter_1_index.pdf" title="PDF" target="_blank"> <b> PDF View </b> </a> (0.53 MB) <a href="https://cag.gov.in/uploads/download_audit_report/2013/Union_Performance_Civil_Ministry_Rural_Development_6_2013_chapter_1_index.pdf" title="PDF" target="_blank" download><b>Download</b></a> </sub> </div> </li> <li> <a href="https://cag.gov.in/uploads/download_audit_report/2013/Union_Performance_Civil_Ministry_Rural_Development_6_2013_chapter_2_preface.pdf" target="__blank">Preface</a> <div class="guidelinesPdfIcons"> <sub> <a href="https://cag.gov.in/uploads/download_audit_report/2013/Union_Performance_Civil_Ministry_Rural_Development_6_2013_chapter_2_preface.pdf" title="PDF" target="_blank"> <b> PDF View </b> </a> (0.21 MB) <a href="https://cag.gov.in/uploads/download_audit_report/2013/Union_Performance_Civil_Ministry_Rural_Development_6_2013_chapter_2_preface.pdf" title="PDF" target="_blank" download><b>Download</b></a> </sub> </div> </li> <li> <a href="https://cag.gov.in/uploads/download_audit_report/2013/Union_Performance_Civil_Ministry_Rural_Development_6_2013_chapter_3_exe-sum_0.pdf" target="__blank">Executive Summary</a> <div class="guidelinesPdfIcons"> <sub> <a href="https://cag.gov.in/uploads/download_audit_report/2013/Union_Performance_Civil_Ministry_Rural_Development_6_2013_chapter_3_exe-sum_0.pdf" title="PDF" target="_blank"> <b> PDF View </b> </a> (0.08 MB) <a href="https://cag.gov.in/uploads/download_audit_report/2013/Union_Performance_Civil_Ministry_Rural_Development_6_2013_chapter_3_exe-sum_0.pdf" title="PDF" target="_blank" download><b>Download</b></a> </sub> </div> </li> <li> <a href="https://cag.gov.in/uploads/download_audit_report/2013/Union_Performance_Civil_Ministry_Rural_Development_6_2013_chapter_4.pdf" target="__blank">Chapter 1 - Mahatma Gandhi National Rural Employment Guarantee Scheme - An Overview</a> <div class="guidelinesPdfIcons"> <sub> <a href="https://cag.gov.in/uploads/download_audit_report/2013/Union_Performance_Civil_Ministry_Rural_Development_6_2013_chapter_4.pdf" title="PDF" target="_blank"> <b> PDF View </b> </a> (0.44 MB) <a href="https://cag.gov.in/uploads/download_audit_report/2013/Union_Performance_Civil_Ministry_Rural_Development_6_2013_chapter_4.pdf" title="PDF" target="_blank" download><b>Download</b></a> </sub> </div> </li> <li> <a href="https://cag.gov.in/uploads/download_audit_report/2013/Union_Performance_Civil_Ministry_Rural_Development_6_2013_chapter_5.pdf" target="__blank">Chapter 2 - Audit Approach, Previous audit findings and organisation of current audit findings</a> <div class="guidelinesPdfIcons"> <sub> <a href="https://cag.gov.in/uploads/download_audit_report/2013/Union_Performance_Civil_Ministry_Rural_Development_6_2013_chapter_5.pdf" title="PDF" target="_blank"> <b> PDF View </b> </a> (0.62 MB) <a href="https://cag.gov.in/uploads/download_audit_report/2013/Union_Performance_Civil_Ministry_Rural_Development_6_2013_chapter_5.pdf" title="PDF" target="_blank" download><b>Download</b></a> </sub> </div> </li> <li> <a href="https://cag.gov.in/uploads/download_audit_report/2013/Union_Performance_Civil_Ministry_Rural_Development_6_2013_chapter_6.pdf" target="__blank">Chapter 3 - Planning</a> <div class="guidelinesPdfIcons"> <sub> <a href="https://cag.gov.in/uploads/download_audit_report/2013/Union_Performance_Civil_Ministry_Rural_Development_6_2013_chapter_6.pdf" title="PDF" target="_blank"> <b> PDF View </b> </a> (0.31 MB) <a href="https://cag.gov.in/uploads/download_audit_report/2013/Union_Performance_Civil_Ministry_Rural_Development_6_2013_chapter_6.pdf" title="PDF" target="_blank" download><b>Download</b></a> </sub> </div> </li> <li> <a href="https://cag.gov.in/uploads/download_audit_report/2013/Union_Performance_Civil_Ministry_Rural_Development_6_2013_chapter_7.pdf" target="__blank">Chapter 4 - Capacity Building</a> <div class="guidelinesPdfIcons"> <sub> <a href="https://cag.gov.in/uploads/download_audit_report/2013/Union_Performance_Civil_Ministry_Rural_Development_6_2013_chapter_7.pdf" title="PDF" target="_blank"> <b> PDF View </b> </a> (0.31 MB) <a href="https://cag.gov.in/uploads/download_audit_report/2013/Union_Performance_Civil_Ministry_Rural_Development_6_2013_chapter_7.pdf" title="PDF" target="_blank" download><b>Download</b></a> </sub> </div> </li> <li> <a href="https://cag.gov.in/uploads/download_audit_report/2013/Union_Performance_Civil_Ministry_Rural_Development_6_2013_chapter_8.pdf" target="__blank">Chapter 5 - Financial Management </a> <div class="guidelinesPdfIcons"> <sub> <a href="https://cag.gov.in/uploads/download_audit_report/2013/Union_Performance_Civil_Ministry_Rural_Development_6_2013_chapter_8.pdf" title="PDF" target="_blank"> <b> PDF View </b> </a> (0.42 MB) <a href="https://cag.gov.in/uploads/download_audit_report/2013/Union_Performance_Civil_Ministry_Rural_Development_6_2013_chapter_8.pdf" title="PDF" target="_blank" download><b>Download</b></a> </sub> </div> </li> <li> <a href="https://cag.gov.in/uploads/download_audit_report/2013/Union_Performance_Civil_Ministry_Rural_Development_6_2013_chapter_9.pdf" target="__blank">Chapter 6 - Registration and Issue of job cards</a> <div class="guidelinesPdfIcons"> <sub> <a href="https://cag.gov.in/uploads/download_audit_report/2013/Union_Performance_Civil_Ministry_Rural_Development_6_2013_chapter_9.pdf" title="PDF" target="_blank"> <b> PDF View </b> </a> (0.29 MB) <a href="https://cag.gov.in/uploads/download_audit_report/2013/Union_Performance_Civil_Ministry_Rural_Development_6_2013_chapter_9.pdf" title="PDF" target="_blank" download><b>Download</b></a> </sub> </div> </li> <li> <a href="https://cag.gov.in/uploads/download_audit_report/2013/Union_Performance_Civil_Ministry_Rural_Development_6_2013_chapter_10.pdf" target="__blank">Chapter 7 - Employment Generation and Payment of Wages</a> <div class="guidelinesPdfIcons"> <sub> <a href="https://cag.gov.in/uploads/download_audit_report/2013/Union_Performance_Civil_Ministry_Rural_Development_6_2013_chapter_10.pdf" title="PDF" target="_blank"> <b> PDF View </b> </a> (0.62 MB) <a href="https://cag.gov.in/uploads/download_audit_report/2013/Union_Performance_Civil_Ministry_Rural_Development_6_2013_chapter_10.pdf" title="PDF" target="_blank" download><b>Download</b></a> </sub> </div> </li> <li> <a href="https://cag.gov.in/uploads/download_audit_report/2013/Union_Performance_Civil_Ministry_Rural_Development_6_2013_chapter_11.pdf" target="__blank">Chapter 8 - Works</a> <div class="guidelinesPdfIcons"> <sub> <a href="https://cag.gov.in/uploads/download_audit_report/2013/Union_Performance_Civil_Ministry_Rural_Development_6_2013_chapter_11.pdf" title="PDF" target="_blank"> <b> PDF View </b> </a> (0.90 MB) <a href="https://cag.gov.in/uploads/download_audit_report/2013/Union_Performance_Civil_Ministry_Rural_Development_6_2013_chapter_11.pdf" title="PDF" target="_blank" download><b>Download</b></a> </sub> </div> </li> <li> <a href="https://cag.gov.in/uploads/download_audit_report/2013/chap_12.pdf" target="__blank">Chapter 12 - IT Audit of NREGASoft</a> <div class="guidelinesPdfIcons"> <sub> <a href="https://cag.gov.in/uploads/download_audit_report/2013/chap_12.pdf" title="PDF" target="_blank"> <b> PDF View </b> </a> (0.54 MB) <a href="https://cag.gov.in/uploads/download_audit_report/2013/chap_12.pdf" title="PDF" target="_blank" download><b>Download</b></a> </sub> </div> </li> <li> <a 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List <img src=https://cag.gov.in/assets/images/extlink-icon.png alt='External link'></a></li></ul></li> </ul> </div> </div> </div> </header> <!-- header bottom --> <!-- /header bottom --> <!--Breadcrumbs--> <div class="pageHeader"> <div class="container"> <div class="entryTitleLeft"> <h1 class="entryTitle"> Audit Reports </h1> </div> <div class="breadcrumb"> <ul class="breadcrumb ul"><li><a href="/mab/karnataka/en"><i class="fa fa-home"></i> Home</a></li><li><span>Audit Reports</span></li></ul> </div> </div> </div> <!-- <a href="#top" title="Back to Top" id="backtotop">Back to Top</a> --> <!-- endBreadcrumbs--> <section class="innerContent entryContent gy"> <div class="container"> <div class="row"> <div class="auditSingleContent"> <div class="auditDetailColl"> <div class="auditDetailCollDetail"> <div class="auditTopPerfomance"> <div class="leftperBack"> <a href="/">Back Report</a> </div> <div class="rightper"> <span>Performance</span> </div> </div> <div class="reportIcon"> <img src="https://cag.gov.in//uploads/union_department/civil.jpg" alt="" title="Union"> <h5> Civil </h5> </div> <div class="auditRightLableRight"> <div class="auditRightLable"> <h3 class="singTitle">Report No. 6 of 2013 - Performance Audit of Mahatma Gandhi National Rural Employment Guarantee Scheme of Union Government, Ministry of Rural Development</h3> <div class="labelTitleBold"> Date on which Report Tabled: </div> <div class="labelItemBold"> Tue 23 Apr, 2013 </div> </div> <div class="auditRightLable"> <div class="labelTitleBold"> Date of sending the report to Government: </div> <div class="labelItemBold"> </div> </div> <div class="auditRightLable"> <div class="labelTitleBold">Government Type:</div> <div class="labelItemBold"> Union </div> <div class="labelTitleBold"> Union Department </div> <div class="labelItemBold"> Civil </div> </div> <!--START::Download report button--> <div class="resport-button"> <a href="/mab/karnataka/en/audit-report/download/704" title="Download Main Report">Download Report</a> </div> <!--END::Download report button--> </div> <div class="sectorSingleAudit"> <span><b>Sector</b></span> <span> Agriculture and Rural Development </span> </div> <h4>Overview</h4> <p>The Mahatma Gandhi National Rural Employment Guarantee Act, (MGNREGA) was enacted with the objective of enhancing livelihood security in rural areas by providing at least 100 days of guaranteed wage employment in a financial year, to every household whose adult members volunteer to do unskilled manual work. The Act initially came into force in 200 districts with effect from 2 February 2006 and was expanded to cover all the rural districts by 1 April 2008. <p>This is the second performance audit of the Scheme. The first performance audit was undertaken in 2007-08. The period of coverage of the first audit was February 2006 to March 2007. The present performance audit of the implementation of MGNREGA was taken up in response to a request from the Ministry of Rural Development and covers the period from April 2007 to March 2012. Implementation of the Scheme was checked in 3,848 gram panchayats in 28 states and four union territories.</p> <p>Analysis of data related to the performance of the Scheme showed that there has been significant decline in per rural household employment generation in the last two years. The per rural household employment, declined from 54 days in 2009-10 to 43 days in 2011-12. There was also a substantial decline in the proportion of works completed in 2011-12. It was also seen that Bihar, Maharashtra and Uttar Pradesh, which together account for 46 per cent of the rural poor, utilised only about 20 per cent of the Central Scheme funds. This indicated that the correlation between poverty levels and implementation of MGNREGA was not very high.</p> </p> <h4><i class="fa fa-file-text" aria-hidden="true"></i>Download Audit Report</h4> <ul class="guidelinesList"> <li> <a href="https://cag.gov.in/uploads/download_audit_report/2013/Union_Performance_Civil_Ministry_Rural_Development_6_2013.pdf" target="__blank">Report No. 6 of 2013 - Full Report</a> <div class="guidelinesPdfIcons"> <sub> <a href="https://cag.gov.in/uploads/download_audit_report/2013/Union_Performance_Civil_Ministry_Rural_Development_6_2013.pdf" title="PDF" target="_blank"> <b> PDF View </b> </a> (13.07 MB) <a href="https://cag.gov.in/uploads/download_audit_report/2013/Union_Performance_Civil_Ministry_Rural_Development_6_2013.pdf" title="PDF" target="_blank" download><b>Download</b></a> </sub> </div> </li> </ul> <ul class="guidelinesList"> <li> <a href="https://cag.gov.in/uploads/download_audit_report/2013/Union_Performance_Civil_Ministry_Rural_Development_6_2013_chapter_1_index.pdf" target="__blank">Index</a> <div class="guidelinesPdfIcons"> <sub> <a href="https://cag.gov.in/uploads/download_audit_report/2013/Union_Performance_Civil_Ministry_Rural_Development_6_2013_chapter_1_index.pdf" title="PDF" target="_blank"> <b> PDF View </b> </a> (0.53 MB) <a href="https://cag.gov.in/uploads/download_audit_report/2013/Union_Performance_Civil_Ministry_Rural_Development_6_2013_chapter_1_index.pdf" title="PDF" target="_blank" download><b>Download</b></a> </sub> </div> </li> <li> <a href="https://cag.gov.in/uploads/download_audit_report/2013/Union_Performance_Civil_Ministry_Rural_Development_6_2013_chapter_2_preface.pdf" target="__blank">Preface</a> <div class="guidelinesPdfIcons"> <sub> <a href="https://cag.gov.in/uploads/download_audit_report/2013/Union_Performance_Civil_Ministry_Rural_Development_6_2013_chapter_2_preface.pdf" title="PDF" target="_blank"> <b> PDF View </b> </a> (0.21 MB) <a href="https://cag.gov.in/uploads/download_audit_report/2013/Union_Performance_Civil_Ministry_Rural_Development_6_2013_chapter_2_preface.pdf" title="PDF" target="_blank" download><b>Download</b></a> </sub> </div> </li> <li> <a href="https://cag.gov.in/uploads/download_audit_report/2013/Union_Performance_Civil_Ministry_Rural_Development_6_2013_chapter_3_exe-sum_0.pdf" target="__blank">Executive Summary</a> <div class="guidelinesPdfIcons"> <sub> <a href="https://cag.gov.in/uploads/download_audit_report/2013/Union_Performance_Civil_Ministry_Rural_Development_6_2013_chapter_3_exe-sum_0.pdf" title="PDF" target="_blank"> <b> PDF View </b> </a> (0.08 MB) <a href="https://cag.gov.in/uploads/download_audit_report/2013/Union_Performance_Civil_Ministry_Rural_Development_6_2013_chapter_3_exe-sum_0.pdf" title="PDF" target="_blank" download><b>Download</b></a> </sub> </div> </li> <li> <a href="https://cag.gov.in/uploads/download_audit_report/2013/Union_Performance_Civil_Ministry_Rural_Development_6_2013_chapter_4.pdf" target="__blank">Chapter 1 - Mahatma Gandhi National Rural Employment Guarantee Scheme - An Overview</a> <div class="guidelinesPdfIcons"> <sub> <a href="https://cag.gov.in/uploads/download_audit_report/2013/Union_Performance_Civil_Ministry_Rural_Development_6_2013_chapter_4.pdf" title="PDF" target="_blank"> <b> PDF View </b> </a> (0.44 MB) <a href="https://cag.gov.in/uploads/download_audit_report/2013/Union_Performance_Civil_Ministry_Rural_Development_6_2013_chapter_4.pdf" title="PDF" target="_blank" download><b>Download</b></a> </sub> </div> </li> <li> <a href="https://cag.gov.in/uploads/download_audit_report/2013/Union_Performance_Civil_Ministry_Rural_Development_6_2013_chapter_5.pdf" target="__blank">Chapter 2 - Audit Approach, Previous audit findings and organisation of current audit findings</a> <div class="guidelinesPdfIcons"> <sub> <a href="https://cag.gov.in/uploads/download_audit_report/2013/Union_Performance_Civil_Ministry_Rural_Development_6_2013_chapter_5.pdf" title="PDF" target="_blank"> <b> PDF View </b> </a> (0.62 MB) <a href="https://cag.gov.in/uploads/download_audit_report/2013/Union_Performance_Civil_Ministry_Rural_Development_6_2013_chapter_5.pdf" title="PDF" target="_blank" download><b>Download</b></a> </sub> </div> </li> <li> <a href="https://cag.gov.in/uploads/download_audit_report/2013/Union_Performance_Civil_Ministry_Rural_Development_6_2013_chapter_6.pdf" target="__blank">Chapter 3 - Planning</a> <div class="guidelinesPdfIcons"> <sub> <a href="https://cag.gov.in/uploads/download_audit_report/2013/Union_Performance_Civil_Ministry_Rural_Development_6_2013_chapter_6.pdf" title="PDF" target="_blank"> <b> PDF View </b> </a> (0.31 MB) <a href="https://cag.gov.in/uploads/download_audit_report/2013/Union_Performance_Civil_Ministry_Rural_Development_6_2013_chapter_6.pdf" title="PDF" target="_blank" download><b>Download</b></a> </sub> </div> </li> <li> <a href="https://cag.gov.in/uploads/download_audit_report/2013/Union_Performance_Civil_Ministry_Rural_Development_6_2013_chapter_7.pdf" target="__blank">Chapter 4 - Capacity Building</a> <div class="guidelinesPdfIcons"> <sub> <a href="https://cag.gov.in/uploads/download_audit_report/2013/Union_Performance_Civil_Ministry_Rural_Development_6_2013_chapter_7.pdf" title="PDF" target="_blank"> <b> PDF View </b> </a> (0.31 MB) <a href="https://cag.gov.in/uploads/download_audit_report/2013/Union_Performance_Civil_Ministry_Rural_Development_6_2013_chapter_7.pdf" title="PDF" target="_blank" download><b>Download</b></a> </sub> </div> </li> <li> <a href="https://cag.gov.in/uploads/download_audit_report/2013/Union_Performance_Civil_Ministry_Rural_Development_6_2013_chapter_8.pdf" target="__blank">Chapter 5 - Financial Management </a> <div class="guidelinesPdfIcons"> <sub> <a href="https://cag.gov.in/uploads/download_audit_report/2013/Union_Performance_Civil_Ministry_Rural_Development_6_2013_chapter_8.pdf" title="PDF" target="_blank"> <b> PDF View </b> </a> (0.42 MB) <a href="https://cag.gov.in/uploads/download_audit_report/2013/Union_Performance_Civil_Ministry_Rural_Development_6_2013_chapter_8.pdf" title="PDF" target="_blank" download><b>Download</b></a> </sub> </div> </li> <li> <a href="https://cag.gov.in/uploads/download_audit_report/2013/Union_Performance_Civil_Ministry_Rural_Development_6_2013_chapter_9.pdf" target="__blank">Chapter 6 - Registration and Issue of job cards</a> <div class="guidelinesPdfIcons"> <sub> <a href="https://cag.gov.in/uploads/download_audit_report/2013/Union_Performance_Civil_Ministry_Rural_Development_6_2013_chapter_9.pdf" title="PDF" target="_blank"> <b> PDF View </b> </a> (0.29 MB) <a href="https://cag.gov.in/uploads/download_audit_report/2013/Union_Performance_Civil_Ministry_Rural_Development_6_2013_chapter_9.pdf" title="PDF" target="_blank" download><b>Download</b></a> </sub> </div> </li> <li> <a href="https://cag.gov.in/uploads/download_audit_report/2013/Union_Performance_Civil_Ministry_Rural_Development_6_2013_chapter_10.pdf" target="__blank">Chapter 7 - Employment Generation and Payment of Wages</a> <div class="guidelinesPdfIcons"> <sub> <a href="https://cag.gov.in/uploads/download_audit_report/2013/Union_Performance_Civil_Ministry_Rural_Development_6_2013_chapter_10.pdf" title="PDF" target="_blank"> <b> PDF View </b> </a> (0.62 MB) <a href="https://cag.gov.in/uploads/download_audit_report/2013/Union_Performance_Civil_Ministry_Rural_Development_6_2013_chapter_10.pdf" title="PDF" target="_blank" download><b>Download</b></a> </sub> </div> </li> <li> <a href="https://cag.gov.in/uploads/download_audit_report/2013/Union_Performance_Civil_Ministry_Rural_Development_6_2013_chapter_11.pdf" target="__blank">Chapter 8 - Works</a> <div class="guidelinesPdfIcons"> <sub> <a href="https://cag.gov.in/uploads/download_audit_report/2013/Union_Performance_Civil_Ministry_Rural_Development_6_2013_chapter_11.pdf" title="PDF" target="_blank"> <b> PDF View </b> </a> (0.90 MB) <a href="https://cag.gov.in/uploads/download_audit_report/2013/Union_Performance_Civil_Ministry_Rural_Development_6_2013_chapter_11.pdf" title="PDF" target="_blank" download><b>Download</b></a> </sub> </div> </li> <li> <a href="https://cag.gov.in/uploads/download_audit_report/2013/chap_12.pdf" target="__blank">Chapter 12 - IT Audit of NREGASoft</a> <div class="guidelinesPdfIcons"> <sub> <a href="https://cag.gov.in/uploads/download_audit_report/2013/chap_12.pdf" title="PDF" target="_blank"> <b> PDF View </b> </a> (0.54 MB) <a href="https://cag.gov.in/uploads/download_audit_report/2013/chap_12.pdf" title="PDF" target="_blank" download><b>Download</b></a> </sub> </div> </li> <li> <a 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List <img src=https://cag.gov.in/assets/images/extlink-icon.png alt='External link'></a></li></ul></li> </ul> </div> </div> </div> </header> <!-- header bottom --> <!-- /header bottom --> <!--Breadcrumbs--> <div class="pageHeader"> <div class="container"> <div class="entryTitleLeft"> <h1 class="entryTitle"> Audit Reports </h1> </div> <div class="breadcrumb"> <ul class="breadcrumb ul"><li><a href="/mab/karnataka/en"><i class="fa fa-home"></i> Home</a></li><li><span>Audit Reports</span></li></ul> </div> </div> </div> <!-- <a href="#top" title="Back to Top" id="backtotop">Back to Top</a> --> <!-- endBreadcrumbs--> <section class="innerContent entryContent gy"> <div class="container"> <div class="row"> <div class="auditSingleContent"> <div class="auditDetailColl"> <div class="auditDetailCollDetail"> <div class="auditTopPerfomance"> <div class="leftperBack"> <a href="/">Back Report</a> </div> <div class="rightper"> <span>Performance</span> </div> </div> <div class="reportIcon"> <img src="https://cag.gov.in//uploads/union_department/civil.jpg" alt="" title="Union"> <h5> Civil </h5> </div> <div class="auditRightLableRight"> <div class="auditRightLable"> <h3 class="singTitle">Report No. 6 of 2013 - Performance Audit of Mahatma Gandhi National Rural Employment Guarantee Scheme of Union Government, Ministry of Rural Development</h3> <div class="labelTitleBold"> Date on which Report Tabled: </div> <div class="labelItemBold"> Tue 23 Apr, 2013 </div> </div> <div class="auditRightLable"> <div class="labelTitleBold"> Date of sending the report to Government: </div> <div class="labelItemBold"> </div> </div> <div class="auditRightLable"> <div class="labelTitleBold">Government Type:</div> <div class="labelItemBold"> Union </div> <div class="labelTitleBold"> Union Department </div> <div class="labelItemBold"> Civil </div> </div> <!--START::Download report button--> <div class="resport-button"> <a href="/mab/karnataka/en/audit-report/download/704" title="Download Main Report">Download Report</a> </div> <!--END::Download report button--> </div> <div class="sectorSingleAudit"> <span><b>Sector</b></span> <span> Agriculture and Rural Development </span> </div> <h4>Overview</h4> <p>The Mahatma Gandhi National Rural Employment Guarantee Act, (MGNREGA) was enacted with the objective of enhancing livelihood security in rural areas by providing at least 100 days of guaranteed wage employment in a financial year, to every household whose adult members volunteer to do unskilled manual work. The Act initially came into force in 200 districts with effect from 2 February 2006 and was expanded to cover all the rural districts by 1 April 2008. <p>This is the second performance audit of the Scheme. The first performance audit was undertaken in 2007-08. The period of coverage of the first audit was February 2006 to March 2007. The present performance audit of the implementation of MGNREGA was taken up in response to a request from the Ministry of Rural Development and covers the period from April 2007 to March 2012. Implementation of the Scheme was checked in 3,848 gram panchayats in 28 states and four union territories.</p> <p>Analysis of data related to the performance of the Scheme showed that there has been significant decline in per rural household employment generation in the last two years. The per rural household employment, declined from 54 days in 2009-10 to 43 days in 2011-12. There was also a substantial decline in the proportion of works completed in 2011-12. It was also seen that Bihar, Maharashtra and Uttar Pradesh, which together account for 46 per cent of the rural poor, utilised only about 20 per cent of the Central Scheme funds. This indicated that the correlation between poverty levels and implementation of MGNREGA was not very high.</p> </p> <h4><i class="fa fa-file-text" aria-hidden="true"></i>Download Audit Report</h4> <ul class="guidelinesList"> <li> <a href="https://cag.gov.in/uploads/download_audit_report/2013/Union_Performance_Civil_Ministry_Rural_Development_6_2013.pdf" target="__blank">Report No. 6 of 2013 - Full Report</a> <div class="guidelinesPdfIcons"> <sub> <a href="https://cag.gov.in/uploads/download_audit_report/2013/Union_Performance_Civil_Ministry_Rural_Development_6_2013.pdf" title="PDF" target="_blank"> <b> PDF View </b> </a> (13.07 MB) <a href="https://cag.gov.in/uploads/download_audit_report/2013/Union_Performance_Civil_Ministry_Rural_Development_6_2013.pdf" title="PDF" target="_blank" download><b>Download</b></a> </sub> </div> </li> </ul> <ul class="guidelinesList"> <li> <a href="https://cag.gov.in/uploads/download_audit_report/2013/Union_Performance_Civil_Ministry_Rural_Development_6_2013_chapter_1_index.pdf" target="__blank">Index</a> <div class="guidelinesPdfIcons"> <sub> <a href="https://cag.gov.in/uploads/download_audit_report/2013/Union_Performance_Civil_Ministry_Rural_Development_6_2013_chapter_1_index.pdf" title="PDF" target="_blank"> <b> PDF View </b> </a> (0.53 MB) <a href="https://cag.gov.in/uploads/download_audit_report/2013/Union_Performance_Civil_Ministry_Rural_Development_6_2013_chapter_1_index.pdf" title="PDF" target="_blank" download><b>Download</b></a> </sub> </div> </li> <li> <a href="https://cag.gov.in/uploads/download_audit_report/2013/Union_Performance_Civil_Ministry_Rural_Development_6_2013_chapter_2_preface.pdf" target="__blank">Preface</a> <div class="guidelinesPdfIcons"> <sub> <a href="https://cag.gov.in/uploads/download_audit_report/2013/Union_Performance_Civil_Ministry_Rural_Development_6_2013_chapter_2_preface.pdf" title="PDF" target="_blank"> <b> PDF View </b> </a> (0.21 MB) <a href="https://cag.gov.in/uploads/download_audit_report/2013/Union_Performance_Civil_Ministry_Rural_Development_6_2013_chapter_2_preface.pdf" title="PDF" target="_blank" download><b>Download</b></a> </sub> </div> </li> <li> <a href="https://cag.gov.in/uploads/download_audit_report/2013/Union_Performance_Civil_Ministry_Rural_Development_6_2013_chapter_3_exe-sum_0.pdf" target="__blank">Executive Summary</a> <div class="guidelinesPdfIcons"> <sub> <a href="https://cag.gov.in/uploads/download_audit_report/2013/Union_Performance_Civil_Ministry_Rural_Development_6_2013_chapter_3_exe-sum_0.pdf" title="PDF" target="_blank"> <b> PDF View </b> </a> (0.08 MB) <a href="https://cag.gov.in/uploads/download_audit_report/2013/Union_Performance_Civil_Ministry_Rural_Development_6_2013_chapter_3_exe-sum_0.pdf" title="PDF" target="_blank" download><b>Download</b></a> </sub> </div> </li> <li> <a href="https://cag.gov.in/uploads/download_audit_report/2013/Union_Performance_Civil_Ministry_Rural_Development_6_2013_chapter_4.pdf" target="__blank">Chapter 1 - Mahatma Gandhi National Rural Employment Guarantee Scheme - An Overview</a> <div class="guidelinesPdfIcons"> <sub> <a href="https://cag.gov.in/uploads/download_audit_report/2013/Union_Performance_Civil_Ministry_Rural_Development_6_2013_chapter_4.pdf" title="PDF" target="_blank"> <b> PDF View </b> </a> (0.44 MB) <a href="https://cag.gov.in/uploads/download_audit_report/2013/Union_Performance_Civil_Ministry_Rural_Development_6_2013_chapter_4.pdf" title="PDF" target="_blank" download><b>Download</b></a> </sub> </div> </li> <li> <a href="https://cag.gov.in/uploads/download_audit_report/2013/Union_Performance_Civil_Ministry_Rural_Development_6_2013_chapter_5.pdf" target="__blank">Chapter 2 - Audit Approach, Previous audit findings and organisation of current audit findings</a> <div class="guidelinesPdfIcons"> <sub> <a href="https://cag.gov.in/uploads/download_audit_report/2013/Union_Performance_Civil_Ministry_Rural_Development_6_2013_chapter_5.pdf" title="PDF" target="_blank"> <b> PDF View </b> </a> (0.62 MB) <a href="https://cag.gov.in/uploads/download_audit_report/2013/Union_Performance_Civil_Ministry_Rural_Development_6_2013_chapter_5.pdf" title="PDF" target="_blank" download><b>Download</b></a> </sub> </div> </li> <li> <a href="https://cag.gov.in/uploads/download_audit_report/2013/Union_Performance_Civil_Ministry_Rural_Development_6_2013_chapter_6.pdf" target="__blank">Chapter 3 - Planning</a> <div class="guidelinesPdfIcons"> <sub> <a href="https://cag.gov.in/uploads/download_audit_report/2013/Union_Performance_Civil_Ministry_Rural_Development_6_2013_chapter_6.pdf" title="PDF" target="_blank"> <b> PDF View </b> </a> (0.31 MB) <a href="https://cag.gov.in/uploads/download_audit_report/2013/Union_Performance_Civil_Ministry_Rural_Development_6_2013_chapter_6.pdf" title="PDF" target="_blank" download><b>Download</b></a> </sub> </div> </li> <li> <a href="https://cag.gov.in/uploads/download_audit_report/2013/Union_Performance_Civil_Ministry_Rural_Development_6_2013_chapter_7.pdf" target="__blank">Chapter 4 - Capacity Building</a> <div class="guidelinesPdfIcons"> <sub> <a href="https://cag.gov.in/uploads/download_audit_report/2013/Union_Performance_Civil_Ministry_Rural_Development_6_2013_chapter_7.pdf" title="PDF" target="_blank"> <b> PDF View </b> </a> (0.31 MB) <a href="https://cag.gov.in/uploads/download_audit_report/2013/Union_Performance_Civil_Ministry_Rural_Development_6_2013_chapter_7.pdf" title="PDF" target="_blank" download><b>Download</b></a> </sub> </div> </li> <li> <a href="https://cag.gov.in/uploads/download_audit_report/2013/Union_Performance_Civil_Ministry_Rural_Development_6_2013_chapter_8.pdf" target="__blank">Chapter 5 - Financial Management </a> <div class="guidelinesPdfIcons"> <sub> <a href="https://cag.gov.in/uploads/download_audit_report/2013/Union_Performance_Civil_Ministry_Rural_Development_6_2013_chapter_8.pdf" title="PDF" target="_blank"> <b> PDF View </b> </a> (0.42 MB) <a href="https://cag.gov.in/uploads/download_audit_report/2013/Union_Performance_Civil_Ministry_Rural_Development_6_2013_chapter_8.pdf" title="PDF" target="_blank" download><b>Download</b></a> </sub> </div> </li> <li> <a href="https://cag.gov.in/uploads/download_audit_report/2013/Union_Performance_Civil_Ministry_Rural_Development_6_2013_chapter_9.pdf" target="__blank">Chapter 6 - Registration and Issue of job cards</a> <div class="guidelinesPdfIcons"> <sub> <a href="https://cag.gov.in/uploads/download_audit_report/2013/Union_Performance_Civil_Ministry_Rural_Development_6_2013_chapter_9.pdf" title="PDF" target="_blank"> <b> PDF View </b> </a> (0.29 MB) <a href="https://cag.gov.in/uploads/download_audit_report/2013/Union_Performance_Civil_Ministry_Rural_Development_6_2013_chapter_9.pdf" title="PDF" target="_blank" download><b>Download</b></a> </sub> </div> </li> <li> <a href="https://cag.gov.in/uploads/download_audit_report/2013/Union_Performance_Civil_Ministry_Rural_Development_6_2013_chapter_10.pdf" target="__blank">Chapter 7 - Employment Generation and Payment of Wages</a> <div class="guidelinesPdfIcons"> <sub> <a href="https://cag.gov.in/uploads/download_audit_report/2013/Union_Performance_Civil_Ministry_Rural_Development_6_2013_chapter_10.pdf" title="PDF" target="_blank"> <b> PDF View </b> </a> (0.62 MB) <a href="https://cag.gov.in/uploads/download_audit_report/2013/Union_Performance_Civil_Ministry_Rural_Development_6_2013_chapter_10.pdf" title="PDF" target="_blank" download><b>Download</b></a> </sub> </div> </li> <li> <a href="https://cag.gov.in/uploads/download_audit_report/2013/Union_Performance_Civil_Ministry_Rural_Development_6_2013_chapter_11.pdf" target="__blank">Chapter 8 - Works</a> <div class="guidelinesPdfIcons"> <sub> <a href="https://cag.gov.in/uploads/download_audit_report/2013/Union_Performance_Civil_Ministry_Rural_Development_6_2013_chapter_11.pdf" title="PDF" target="_blank"> <b> PDF View </b> </a> (0.90 MB) <a href="https://cag.gov.in/uploads/download_audit_report/2013/Union_Performance_Civil_Ministry_Rural_Development_6_2013_chapter_11.pdf" title="PDF" target="_blank" download><b>Download</b></a> </sub> </div> </li> <li> <a href="https://cag.gov.in/uploads/download_audit_report/2013/chap_12.pdf" target="__blank">Chapter 12 - IT Audit of NREGASoft</a> <div class="guidelinesPdfIcons"> <sub> <a href="https://cag.gov.in/uploads/download_audit_report/2013/chap_12.pdf" title="PDF" target="_blank"> <b> PDF View </b> </a> (0.54 MB) <a href="https://cag.gov.in/uploads/download_audit_report/2013/chap_12.pdf" title="PDF" target="_blank" download><b>Download</b></a> </sub> </div> </li> <li> <a 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List <img src=https://cag.gov.in/assets/images/extlink-icon.png alt='External link'></a></li></ul></li> </ul> </div> </div> </div> </header> <!-- header bottom --> <!-- /header bottom --> <!--Breadcrumbs--> <div class="pageHeader"> <div class="container"> <div class="entryTitleLeft"> <h1 class="entryTitle"> Audit Reports </h1> </div> <div class="breadcrumb"> <ul class="breadcrumb ul"><li><a href="/mab/karnataka/en"><i class="fa fa-home"></i> Home</a></li><li><span>Audit Reports</span></li></ul> </div> </div> </div> <!-- <a href="#top" title="Back to Top" id="backtotop">Back to Top</a> --> <!-- endBreadcrumbs--> <section class="innerContent entryContent gy"> <div class="container"> <div class="row"> <div class="auditSingleContent"> <div class="auditDetailColl"> <div class="auditDetailCollDetail"> <div class="auditTopPerfomance"> <div class="leftperBack"> <a href="/">Back Report</a> </div> <div class="rightper"> <span>Performance</span> </div> </div> <div class="reportIcon"> <img src="https://cag.gov.in//uploads/union_department/civil.jpg" alt="" title="Union"> <h5> Civil </h5> </div> <div class="auditRightLableRight"> <div class="auditRightLable"> <h3 class="singTitle">Report No. 6 of 2013 - Performance Audit of Mahatma Gandhi National Rural Employment Guarantee Scheme of Union Government, Ministry of Rural Development</h3> <div class="labelTitleBold"> Date on which Report Tabled: </div> <div class="labelItemBold"> Tue 23 Apr, 2013 </div> </div> <div class="auditRightLable"> <div class="labelTitleBold"> Date of sending the report to Government: </div> <div class="labelItemBold"> </div> </div> <div class="auditRightLable"> <div class="labelTitleBold">Government Type:</div> <div class="labelItemBold"> Union </div> <div class="labelTitleBold"> Union Department </div> <div class="labelItemBold"> Civil </div> </div> <!--START::Download report button--> <div class="resport-button"> <a href="/mab/karnataka/en/audit-report/download/704" title="Download Main Report">Download Report</a> </div> <!--END::Download report button--> </div> <div class="sectorSingleAudit"> <span><b>Sector</b></span> <span> Agriculture and Rural Development </span> </div> <h4>Overview</h4> <p>The Mahatma Gandhi National Rural Employment Guarantee Act, (MGNREGA) was enacted with the objective of enhancing livelihood security in rural areas by providing at least 100 days of guaranteed wage employment in a financial year, to every household whose adult members volunteer to do unskilled manual work. The Act initially came into force in 200 districts with effect from 2 February 2006 and was expanded to cover all the rural districts by 1 April 2008. <p>This is the second performance audit of the Scheme. The first performance audit was undertaken in 2007-08. The period of coverage of the first audit was February 2006 to March 2007. The present performance audit of the implementation of MGNREGA was taken up in response to a request from the Ministry of Rural Development and covers the period from April 2007 to March 2012. Implementation of the Scheme was checked in 3,848 gram panchayats in 28 states and four union territories.</p> <p>Analysis of data related to the performance of the Scheme showed that there has been significant decline in per rural household employment generation in the last two years. The per rural household employment, declined from 54 days in 2009-10 to 43 days in 2011-12. There was also a substantial decline in the proportion of works completed in 2011-12. It was also seen that Bihar, Maharashtra and Uttar Pradesh, which together account for 46 per cent of the rural poor, utilised only about 20 per cent of the Central Scheme funds. This indicated that the correlation between poverty levels and implementation of MGNREGA was not very high.</p> </p> <h4><i class="fa fa-file-text" aria-hidden="true"></i>Download Audit Report</h4> <ul class="guidelinesList"> <li> <a href="https://cag.gov.in/uploads/download_audit_report/2013/Union_Performance_Civil_Ministry_Rural_Development_6_2013.pdf" target="__blank">Report No. 6 of 2013 - Full Report</a> <div class="guidelinesPdfIcons"> <sub> <a href="https://cag.gov.in/uploads/download_audit_report/2013/Union_Performance_Civil_Ministry_Rural_Development_6_2013.pdf" title="PDF" target="_blank"> <b> PDF View </b> </a> (13.07 MB) <a href="https://cag.gov.in/uploads/download_audit_report/2013/Union_Performance_Civil_Ministry_Rural_Development_6_2013.pdf" title="PDF" target="_blank" download><b>Download</b></a> </sub> </div> </li> </ul> <ul class="guidelinesList"> <li> <a href="https://cag.gov.in/uploads/download_audit_report/2013/Union_Performance_Civil_Ministry_Rural_Development_6_2013_chapter_1_index.pdf" target="__blank">Index</a> <div class="guidelinesPdfIcons"> <sub> <a href="https://cag.gov.in/uploads/download_audit_report/2013/Union_Performance_Civil_Ministry_Rural_Development_6_2013_chapter_1_index.pdf" title="PDF" target="_blank"> <b> PDF View </b> </a> (0.53 MB) <a href="https://cag.gov.in/uploads/download_audit_report/2013/Union_Performance_Civil_Ministry_Rural_Development_6_2013_chapter_1_index.pdf" title="PDF" target="_blank" download><b>Download</b></a> </sub> </div> </li> <li> <a href="https://cag.gov.in/uploads/download_audit_report/2013/Union_Performance_Civil_Ministry_Rural_Development_6_2013_chapter_2_preface.pdf" target="__blank">Preface</a> <div class="guidelinesPdfIcons"> <sub> <a href="https://cag.gov.in/uploads/download_audit_report/2013/Union_Performance_Civil_Ministry_Rural_Development_6_2013_chapter_2_preface.pdf" title="PDF" target="_blank"> <b> PDF View </b> </a> (0.21 MB) <a href="https://cag.gov.in/uploads/download_audit_report/2013/Union_Performance_Civil_Ministry_Rural_Development_6_2013_chapter_2_preface.pdf" title="PDF" target="_blank" download><b>Download</b></a> </sub> </div> </li> <li> <a href="https://cag.gov.in/uploads/download_audit_report/2013/Union_Performance_Civil_Ministry_Rural_Development_6_2013_chapter_3_exe-sum_0.pdf" target="__blank">Executive Summary</a> <div class="guidelinesPdfIcons"> <sub> <a href="https://cag.gov.in/uploads/download_audit_report/2013/Union_Performance_Civil_Ministry_Rural_Development_6_2013_chapter_3_exe-sum_0.pdf" title="PDF" target="_blank"> <b> PDF View </b> </a> (0.08 MB) <a href="https://cag.gov.in/uploads/download_audit_report/2013/Union_Performance_Civil_Ministry_Rural_Development_6_2013_chapter_3_exe-sum_0.pdf" title="PDF" target="_blank" download><b>Download</b></a> </sub> </div> </li> <li> <a href="https://cag.gov.in/uploads/download_audit_report/2013/Union_Performance_Civil_Ministry_Rural_Development_6_2013_chapter_4.pdf" target="__blank">Chapter 1 - Mahatma Gandhi National Rural Employment Guarantee Scheme - An Overview</a> <div class="guidelinesPdfIcons"> <sub> <a href="https://cag.gov.in/uploads/download_audit_report/2013/Union_Performance_Civil_Ministry_Rural_Development_6_2013_chapter_4.pdf" title="PDF" target="_blank"> <b> PDF View </b> </a> (0.44 MB) <a href="https://cag.gov.in/uploads/download_audit_report/2013/Union_Performance_Civil_Ministry_Rural_Development_6_2013_chapter_4.pdf" title="PDF" target="_blank" download><b>Download</b></a> </sub> </div> </li> <li> <a href="https://cag.gov.in/uploads/download_audit_report/2013/Union_Performance_Civil_Ministry_Rural_Development_6_2013_chapter_5.pdf" target="__blank">Chapter 2 - Audit Approach, Previous audit findings and organisation of current audit findings</a> <div class="guidelinesPdfIcons"> <sub> <a href="https://cag.gov.in/uploads/download_audit_report/2013/Union_Performance_Civil_Ministry_Rural_Development_6_2013_chapter_5.pdf" title="PDF" target="_blank"> <b> PDF View </b> </a> (0.62 MB) <a href="https://cag.gov.in/uploads/download_audit_report/2013/Union_Performance_Civil_Ministry_Rural_Development_6_2013_chapter_5.pdf" title="PDF" target="_blank" download><b>Download</b></a> </sub> </div> </li> <li> <a href="https://cag.gov.in/uploads/download_audit_report/2013/Union_Performance_Civil_Ministry_Rural_Development_6_2013_chapter_6.pdf" target="__blank">Chapter 3 - Planning</a> <div class="guidelinesPdfIcons"> <sub> <a href="https://cag.gov.in/uploads/download_audit_report/2013/Union_Performance_Civil_Ministry_Rural_Development_6_2013_chapter_6.pdf" title="PDF" target="_blank"> <b> PDF View </b> </a> (0.31 MB) <a href="https://cag.gov.in/uploads/download_audit_report/2013/Union_Performance_Civil_Ministry_Rural_Development_6_2013_chapter_6.pdf" title="PDF" target="_blank" download><b>Download</b></a> </sub> </div> </li> <li> <a href="https://cag.gov.in/uploads/download_audit_report/2013/Union_Performance_Civil_Ministry_Rural_Development_6_2013_chapter_7.pdf" target="__blank">Chapter 4 - Capacity Building</a> <div class="guidelinesPdfIcons"> <sub> <a href="https://cag.gov.in/uploads/download_audit_report/2013/Union_Performance_Civil_Ministry_Rural_Development_6_2013_chapter_7.pdf" title="PDF" target="_blank"> <b> PDF View </b> </a> (0.31 MB) <a href="https://cag.gov.in/uploads/download_audit_report/2013/Union_Performance_Civil_Ministry_Rural_Development_6_2013_chapter_7.pdf" title="PDF" target="_blank" download><b>Download</b></a> </sub> </div> </li> <li> <a href="https://cag.gov.in/uploads/download_audit_report/2013/Union_Performance_Civil_Ministry_Rural_Development_6_2013_chapter_8.pdf" target="__blank">Chapter 5 - Financial Management </a> <div class="guidelinesPdfIcons"> <sub> <a href="https://cag.gov.in/uploads/download_audit_report/2013/Union_Performance_Civil_Ministry_Rural_Development_6_2013_chapter_8.pdf" title="PDF" target="_blank"> <b> PDF View </b> </a> (0.42 MB) <a href="https://cag.gov.in/uploads/download_audit_report/2013/Union_Performance_Civil_Ministry_Rural_Development_6_2013_chapter_8.pdf" title="PDF" target="_blank" download><b>Download</b></a> </sub> </div> </li> <li> <a href="https://cag.gov.in/uploads/download_audit_report/2013/Union_Performance_Civil_Ministry_Rural_Development_6_2013_chapter_9.pdf" target="__blank">Chapter 6 - Registration and Issue of job cards</a> <div class="guidelinesPdfIcons"> <sub> <a href="https://cag.gov.in/uploads/download_audit_report/2013/Union_Performance_Civil_Ministry_Rural_Development_6_2013_chapter_9.pdf" title="PDF" target="_blank"> <b> PDF View </b> </a> (0.29 MB) <a href="https://cag.gov.in/uploads/download_audit_report/2013/Union_Performance_Civil_Ministry_Rural_Development_6_2013_chapter_9.pdf" title="PDF" target="_blank" download><b>Download</b></a> </sub> </div> </li> <li> <a href="https://cag.gov.in/uploads/download_audit_report/2013/Union_Performance_Civil_Ministry_Rural_Development_6_2013_chapter_10.pdf" target="__blank">Chapter 7 - Employment Generation and Payment of Wages</a> <div class="guidelinesPdfIcons"> <sub> <a href="https://cag.gov.in/uploads/download_audit_report/2013/Union_Performance_Civil_Ministry_Rural_Development_6_2013_chapter_10.pdf" title="PDF" target="_blank"> <b> PDF View </b> </a> (0.62 MB) <a href="https://cag.gov.in/uploads/download_audit_report/2013/Union_Performance_Civil_Ministry_Rural_Development_6_2013_chapter_10.pdf" title="PDF" target="_blank" download><b>Download</b></a> </sub> </div> </li> <li> <a href="https://cag.gov.in/uploads/download_audit_report/2013/Union_Performance_Civil_Ministry_Rural_Development_6_2013_chapter_11.pdf" target="__blank">Chapter 8 - Works</a> <div class="guidelinesPdfIcons"> <sub> <a href="https://cag.gov.in/uploads/download_audit_report/2013/Union_Performance_Civil_Ministry_Rural_Development_6_2013_chapter_11.pdf" title="PDF" target="_blank"> <b> PDF View </b> </a> (0.90 MB) <a href="https://cag.gov.in/uploads/download_audit_report/2013/Union_Performance_Civil_Ministry_Rural_Development_6_2013_chapter_11.pdf" title="PDF" target="_blank" download><b>Download</b></a> </sub> </div> </li> <li> <a href="https://cag.gov.in/uploads/download_audit_report/2013/chap_12.pdf" target="__blank">Chapter 12 - IT Audit of NREGASoft</a> <div class="guidelinesPdfIcons"> <sub> <a href="https://cag.gov.in/uploads/download_audit_report/2013/chap_12.pdf" title="PDF" target="_blank"> <b> PDF View </b> </a> (0.54 MB) <a href="https://cag.gov.in/uploads/download_audit_report/2013/chap_12.pdf" title="PDF" target="_blank" download><b>Download</b></a> </sub> </div> </li> <li> <a 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List <img src=https://cag.gov.in/assets/images/extlink-icon.png alt='External link'></a></li></ul></li> </ul> </div> </div> </div> </header> <!-- header bottom --> <!-- /header bottom --> <!--Breadcrumbs--> <div class="pageHeader"> <div class="container"> <div class="entryTitleLeft"> <h1 class="entryTitle"> Audit Reports </h1> </div> <div class="breadcrumb"> <ul class="breadcrumb ul"><li><a href="/mab/karnataka/en"><i class="fa fa-home"></i> Home</a></li><li><span>Audit Reports</span></li></ul> </div> </div> </div> <!-- <a href="#top" title="Back to Top" id="backtotop">Back to Top</a> --> <!-- endBreadcrumbs--> <section class="innerContent entryContent gy"> <div class="container"> <div class="row"> <div class="auditSingleContent"> <div class="auditDetailColl"> <div class="auditDetailCollDetail"> <div class="auditTopPerfomance"> <div class="leftperBack"> <a href="/">Back Report</a> </div> <div class="rightper"> <span>Performance</span> </div> </div> <div class="reportIcon"> <img src="https://cag.gov.in//uploads/union_department/civil.jpg" alt="" title="Union"> <h5> Civil </h5> </div> <div class="auditRightLableRight"> <div class="auditRightLable"> <h3 class="singTitle">Report No. 6 of 2013 - Performance Audit of Mahatma Gandhi National Rural Employment Guarantee Scheme of Union Government, Ministry of Rural Development</h3> <div class="labelTitleBold"> Date on which Report Tabled: </div> <div class="labelItemBold"> Tue 23 Apr, 2013 </div> </div> <div class="auditRightLable"> <div class="labelTitleBold"> Date of sending the report to Government: </div> <div class="labelItemBold"> </div> </div> <div class="auditRightLable"> <div class="labelTitleBold">Government Type:</div> <div class="labelItemBold"> Union </div> <div class="labelTitleBold"> Union Department </div> <div class="labelItemBold"> Civil </div> </div> <!--START::Download report button--> <div class="resport-button"> <a href="/mab/karnataka/en/audit-report/download/704" title="Download Main Report">Download Report</a> </div> <!--END::Download report button--> </div> <div class="sectorSingleAudit"> <span><b>Sector</b></span> <span> Agriculture and Rural Development </span> </div> <h4>Overview</h4> <p>The Mahatma Gandhi National Rural Employment Guarantee Act, (MGNREGA) was enacted with the objective of enhancing livelihood security in rural areas by providing at least 100 days of guaranteed wage employment in a financial year, to every household whose adult members volunteer to do unskilled manual work. The Act initially came into force in 200 districts with effect from 2 February 2006 and was expanded to cover all the rural districts by 1 April 2008. <p>This is the second performance audit of the Scheme. The first performance audit was undertaken in 2007-08. The period of coverage of the first audit was February 2006 to March 2007. The present performance audit of the implementation of MGNREGA was taken up in response to a request from the Ministry of Rural Development and covers the period from April 2007 to March 2012. Implementation of the Scheme was checked in 3,848 gram panchayats in 28 states and four union territories.</p> <p>Analysis of data related to the performance of the Scheme showed that there has been significant decline in per rural household employment generation in the last two years. The per rural household employment, declined from 54 days in 2009-10 to 43 days in 2011-12. There was also a substantial decline in the proportion of works completed in 2011-12. It was also seen that Bihar, Maharashtra and Uttar Pradesh, which together account for 46 per cent of the rural poor, utilised only about 20 per cent of the Central Scheme funds. This indicated that the correlation between poverty levels and implementation of MGNREGA was not very high.</p> </p> <h4><i class="fa fa-file-text" aria-hidden="true"></i>Download Audit Report</h4> <ul class="guidelinesList"> <li> <a href="https://cag.gov.in/uploads/download_audit_report/2013/Union_Performance_Civil_Ministry_Rural_Development_6_2013.pdf" target="__blank">Report No. 6 of 2013 - Full Report</a> <div class="guidelinesPdfIcons"> <sub> <a href="https://cag.gov.in/uploads/download_audit_report/2013/Union_Performance_Civil_Ministry_Rural_Development_6_2013.pdf" title="PDF" target="_blank"> <b> PDF View </b> </a> (13.07 MB) <a href="https://cag.gov.in/uploads/download_audit_report/2013/Union_Performance_Civil_Ministry_Rural_Development_6_2013.pdf" title="PDF" target="_blank" download><b>Download</b></a> </sub> </div> </li> </ul> <ul class="guidelinesList"> <li> <a href="https://cag.gov.in/uploads/download_audit_report/2013/Union_Performance_Civil_Ministry_Rural_Development_6_2013_chapter_1_index.pdf" target="__blank">Index</a> <div class="guidelinesPdfIcons"> <sub> <a href="https://cag.gov.in/uploads/download_audit_report/2013/Union_Performance_Civil_Ministry_Rural_Development_6_2013_chapter_1_index.pdf" title="PDF" target="_blank"> <b> PDF View </b> </a> (0.53 MB) <a href="https://cag.gov.in/uploads/download_audit_report/2013/Union_Performance_Civil_Ministry_Rural_Development_6_2013_chapter_1_index.pdf" title="PDF" target="_blank" download><b>Download</b></a> </sub> </div> </li> <li> <a href="https://cag.gov.in/uploads/download_audit_report/2013/Union_Performance_Civil_Ministry_Rural_Development_6_2013_chapter_2_preface.pdf" target="__blank">Preface</a> <div class="guidelinesPdfIcons"> <sub> <a href="https://cag.gov.in/uploads/download_audit_report/2013/Union_Performance_Civil_Ministry_Rural_Development_6_2013_chapter_2_preface.pdf" title="PDF" target="_blank"> <b> PDF View </b> </a> (0.21 MB) <a href="https://cag.gov.in/uploads/download_audit_report/2013/Union_Performance_Civil_Ministry_Rural_Development_6_2013_chapter_2_preface.pdf" title="PDF" target="_blank" download><b>Download</b></a> </sub> </div> </li> <li> <a href="https://cag.gov.in/uploads/download_audit_report/2013/Union_Performance_Civil_Ministry_Rural_Development_6_2013_chapter_3_exe-sum_0.pdf" target="__blank">Executive Summary</a> <div class="guidelinesPdfIcons"> <sub> <a href="https://cag.gov.in/uploads/download_audit_report/2013/Union_Performance_Civil_Ministry_Rural_Development_6_2013_chapter_3_exe-sum_0.pdf" title="PDF" target="_blank"> <b> PDF View </b> </a> (0.08 MB) <a href="https://cag.gov.in/uploads/download_audit_report/2013/Union_Performance_Civil_Ministry_Rural_Development_6_2013_chapter_3_exe-sum_0.pdf" title="PDF" target="_blank" download><b>Download</b></a> </sub> </div> </li> <li> <a href="https://cag.gov.in/uploads/download_audit_report/2013/Union_Performance_Civil_Ministry_Rural_Development_6_2013_chapter_4.pdf" target="__blank">Chapter 1 - Mahatma Gandhi National Rural Employment Guarantee Scheme - An Overview</a> <div class="guidelinesPdfIcons"> <sub> <a href="https://cag.gov.in/uploads/download_audit_report/2013/Union_Performance_Civil_Ministry_Rural_Development_6_2013_chapter_4.pdf" title="PDF" target="_blank"> <b> PDF View </b> </a> (0.44 MB) <a href="https://cag.gov.in/uploads/download_audit_report/2013/Union_Performance_Civil_Ministry_Rural_Development_6_2013_chapter_4.pdf" title="PDF" target="_blank" download><b>Download</b></a> </sub> </div> </li> <li> <a href="https://cag.gov.in/uploads/download_audit_report/2013/Union_Performance_Civil_Ministry_Rural_Development_6_2013_chapter_5.pdf" target="__blank">Chapter 2 - Audit Approach, Previous audit findings and organisation of current audit findings</a> <div class="guidelinesPdfIcons"> <sub> <a href="https://cag.gov.in/uploads/download_audit_report/2013/Union_Performance_Civil_Ministry_Rural_Development_6_2013_chapter_5.pdf" title="PDF" target="_blank"> <b> PDF View </b> </a> (0.62 MB) <a href="https://cag.gov.in/uploads/download_audit_report/2013/Union_Performance_Civil_Ministry_Rural_Development_6_2013_chapter_5.pdf" title="PDF" target="_blank" download><b>Download</b></a> </sub> </div> </li> <li> <a href="https://cag.gov.in/uploads/download_audit_report/2013/Union_Performance_Civil_Ministry_Rural_Development_6_2013_chapter_6.pdf" target="__blank">Chapter 3 - Planning</a> <div class="guidelinesPdfIcons"> <sub> <a href="https://cag.gov.in/uploads/download_audit_report/2013/Union_Performance_Civil_Ministry_Rural_Development_6_2013_chapter_6.pdf" title="PDF" target="_blank"> <b> PDF View </b> </a> (0.31 MB) <a href="https://cag.gov.in/uploads/download_audit_report/2013/Union_Performance_Civil_Ministry_Rural_Development_6_2013_chapter_6.pdf" title="PDF" target="_blank" download><b>Download</b></a> </sub> </div> </li> <li> <a href="https://cag.gov.in/uploads/download_audit_report/2013/Union_Performance_Civil_Ministry_Rural_Development_6_2013_chapter_7.pdf" target="__blank">Chapter 4 - Capacity Building</a> <div class="guidelinesPdfIcons"> <sub> <a href="https://cag.gov.in/uploads/download_audit_report/2013/Union_Performance_Civil_Ministry_Rural_Development_6_2013_chapter_7.pdf" title="PDF" target="_blank"> <b> PDF View </b> </a> (0.31 MB) <a href="https://cag.gov.in/uploads/download_audit_report/2013/Union_Performance_Civil_Ministry_Rural_Development_6_2013_chapter_7.pdf" title="PDF" target="_blank" download><b>Download</b></a> </sub> </div> </li> <li> <a href="https://cag.gov.in/uploads/download_audit_report/2013/Union_Performance_Civil_Ministry_Rural_Development_6_2013_chapter_8.pdf" target="__blank">Chapter 5 - Financial Management </a> <div class="guidelinesPdfIcons"> <sub> <a href="https://cag.gov.in/uploads/download_audit_report/2013/Union_Performance_Civil_Ministry_Rural_Development_6_2013_chapter_8.pdf" title="PDF" target="_blank"> <b> PDF View </b> </a> (0.42 MB) <a href="https://cag.gov.in/uploads/download_audit_report/2013/Union_Performance_Civil_Ministry_Rural_Development_6_2013_chapter_8.pdf" title="PDF" target="_blank" download><b>Download</b></a> </sub> </div> </li> <li> <a href="https://cag.gov.in/uploads/download_audit_report/2013/Union_Performance_Civil_Ministry_Rural_Development_6_2013_chapter_9.pdf" target="__blank">Chapter 6 - Registration and Issue of job cards</a> <div class="guidelinesPdfIcons"> <sub> <a href="https://cag.gov.in/uploads/download_audit_report/2013/Union_Performance_Civil_Ministry_Rural_Development_6_2013_chapter_9.pdf" title="PDF" target="_blank"> <b> PDF View </b> </a> (0.29 MB) <a href="https://cag.gov.in/uploads/download_audit_report/2013/Union_Performance_Civil_Ministry_Rural_Development_6_2013_chapter_9.pdf" title="PDF" target="_blank" download><b>Download</b></a> </sub> </div> </li> <li> <a href="https://cag.gov.in/uploads/download_audit_report/2013/Union_Performance_Civil_Ministry_Rural_Development_6_2013_chapter_10.pdf" target="__blank">Chapter 7 - Employment Generation and Payment of Wages</a> <div class="guidelinesPdfIcons"> <sub> <a href="https://cag.gov.in/uploads/download_audit_report/2013/Union_Performance_Civil_Ministry_Rural_Development_6_2013_chapter_10.pdf" title="PDF" target="_blank"> <b> PDF View </b> </a> (0.62 MB) <a href="https://cag.gov.in/uploads/download_audit_report/2013/Union_Performance_Civil_Ministry_Rural_Development_6_2013_chapter_10.pdf" title="PDF" target="_blank" download><b>Download</b></a> </sub> </div> </li> <li> <a href="https://cag.gov.in/uploads/download_audit_report/2013/Union_Performance_Civil_Ministry_Rural_Development_6_2013_chapter_11.pdf" target="__blank">Chapter 8 - Works</a> <div class="guidelinesPdfIcons"> <sub> <a href="https://cag.gov.in/uploads/download_audit_report/2013/Union_Performance_Civil_Ministry_Rural_Development_6_2013_chapter_11.pdf" title="PDF" target="_blank"> <b> PDF View </b> </a> (0.90 MB) <a href="https://cag.gov.in/uploads/download_audit_report/2013/Union_Performance_Civil_Ministry_Rural_Development_6_2013_chapter_11.pdf" title="PDF" target="_blank" download><b>Download</b></a> </sub> </div> </li> <li> <a href="https://cag.gov.in/uploads/download_audit_report/2013/chap_12.pdf" target="__blank">Chapter 12 - IT Audit of NREGASoft</a> <div class="guidelinesPdfIcons"> <sub> <a href="https://cag.gov.in/uploads/download_audit_report/2013/chap_12.pdf" title="PDF" target="_blank"> <b> PDF View </b> </a> (0.54 MB) <a href="https://cag.gov.in/uploads/download_audit_report/2013/chap_12.pdf" title="PDF" target="_blank" download><b>Download</b></a> </sub> </div> </li> <li> <a 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List <img src=https://cag.gov.in/assets/images/extlink-icon.png alt='External link'></a></li></ul></li> </ul> </div> </div> </div> </header> <!-- header bottom --> <!-- /header bottom --> <!--Breadcrumbs--> <div class="pageHeader"> <div class="container"> <div class="entryTitleLeft"> <h1 class="entryTitle"> Audit Reports </h1> </div> <div class="breadcrumb"> <ul class="breadcrumb ul"><li><a href="/mab/karnataka/en"><i class="fa fa-home"></i> Home</a></li><li><span>Audit Reports</span></li></ul> </div> </div> </div> <!-- <a href="#top" title="Back to Top" id="backtotop">Back to Top</a> --> <!-- endBreadcrumbs--> <section class="innerContent entryContent gy"> <div class="container"> <div class="row"> <div class="auditSingleContent"> <div class="auditDetailColl"> <div class="auditDetailCollDetail"> <div class="auditTopPerfomance"> <div class="leftperBack"> <a href="/">Back Report</a> </div> <div class="rightper"> <span>Performance</span> </div> </div> <div class="reportIcon"> <img src="https://cag.gov.in//uploads/union_department/civil.jpg" alt="" title="Union"> <h5> Civil </h5> </div> <div class="auditRightLableRight"> <div class="auditRightLable"> <h3 class="singTitle">Report No. 6 of 2013 - Performance Audit of Mahatma Gandhi National Rural Employment Guarantee Scheme of Union Government, Ministry of Rural Development</h3> <div class="labelTitleBold"> Date on which Report Tabled: </div> <div class="labelItemBold"> Tue 23 Apr, 2013 </div> </div> <div class="auditRightLable"> <div class="labelTitleBold"> Date of sending the report to Government: </div> <div class="labelItemBold"> </div> </div> <div class="auditRightLable"> <div class="labelTitleBold">Government Type:</div> <div class="labelItemBold"> Union </div> <div class="labelTitleBold"> Union Department </div> <div class="labelItemBold"> Civil </div> </div> <!--START::Download report button--> <div class="resport-button"> <a href="/mab/karnataka/en/audit-report/download/704" title="Download Main Report">Download Report</a> </div> <!--END::Download report button--> </div> <div class="sectorSingleAudit"> <span><b>Sector</b></span> <span> Agriculture and Rural Development </span> </div> <h4>Overview</h4> <p>The Mahatma Gandhi National Rural Employment Guarantee Act, (MGNREGA) was enacted with the objective of enhancing livelihood security in rural areas by providing at least 100 days of guaranteed wage employment in a financial year, to every household whose adult members volunteer to do unskilled manual work. The Act initially came into force in 200 districts with effect from 2 February 2006 and was expanded to cover all the rural districts by 1 April 2008. <p>This is the second performance audit of the Scheme. The first performance audit was undertaken in 2007-08. The period of coverage of the first audit was February 2006 to March 2007. The present performance audit of the implementation of MGNREGA was taken up in response to a request from the Ministry of Rural Development and covers the period from April 2007 to March 2012. Implementation of the Scheme was checked in 3,848 gram panchayats in 28 states and four union territories.</p> <p>Analysis of data related to the performance of the Scheme showed that there has been significant decline in per rural household employment generation in the last two years. The per rural household employment, declined from 54 days in 2009-10 to 43 days in 2011-12. There was also a substantial decline in the proportion of works completed in 2011-12. It was also seen that Bihar, Maharashtra and Uttar Pradesh, which together account for 46 per cent of the rural poor, utilised only about 20 per cent of the Central Scheme funds. This indicated that the correlation between poverty levels and implementation of MGNREGA was not very high.</p> </p> <h4><i class="fa fa-file-text" aria-hidden="true"></i>Download Audit Report</h4> <ul class="guidelinesList"> <li> <a href="https://cag.gov.in/uploads/download_audit_report/2013/Union_Performance_Civil_Ministry_Rural_Development_6_2013.pdf" target="__blank">Report No. 6 of 2013 - Full Report</a> <div class="guidelinesPdfIcons"> <sub> <a href="https://cag.gov.in/uploads/download_audit_report/2013/Union_Performance_Civil_Ministry_Rural_Development_6_2013.pdf" title="PDF" target="_blank"> <b> PDF View </b> </a> (13.07 MB) <a href="https://cag.gov.in/uploads/download_audit_report/2013/Union_Performance_Civil_Ministry_Rural_Development_6_2013.pdf" title="PDF" target="_blank" download><b>Download</b></a> </sub> </div> </li> </ul> <ul class="guidelinesList"> <li> <a href="https://cag.gov.in/uploads/download_audit_report/2013/Union_Performance_Civil_Ministry_Rural_Development_6_2013_chapter_1_index.pdf" target="__blank">Index</a> <div class="guidelinesPdfIcons"> <sub> <a href="https://cag.gov.in/uploads/download_audit_report/2013/Union_Performance_Civil_Ministry_Rural_Development_6_2013_chapter_1_index.pdf" title="PDF" target="_blank"> <b> PDF View </b> </a> (0.53 MB) <a href="https://cag.gov.in/uploads/download_audit_report/2013/Union_Performance_Civil_Ministry_Rural_Development_6_2013_chapter_1_index.pdf" title="PDF" target="_blank" download><b>Download</b></a> </sub> </div> </li> <li> <a href="https://cag.gov.in/uploads/download_audit_report/2013/Union_Performance_Civil_Ministry_Rural_Development_6_2013_chapter_2_preface.pdf" target="__blank">Preface</a> <div class="guidelinesPdfIcons"> <sub> <a href="https://cag.gov.in/uploads/download_audit_report/2013/Union_Performance_Civil_Ministry_Rural_Development_6_2013_chapter_2_preface.pdf" title="PDF" target="_blank"> <b> PDF View </b> </a> (0.21 MB) <a href="https://cag.gov.in/uploads/download_audit_report/2013/Union_Performance_Civil_Ministry_Rural_Development_6_2013_chapter_2_preface.pdf" title="PDF" target="_blank" download><b>Download</b></a> </sub> </div> </li> <li> <a href="https://cag.gov.in/uploads/download_audit_report/2013/Union_Performance_Civil_Ministry_Rural_Development_6_2013_chapter_3_exe-sum_0.pdf" target="__blank">Executive Summary</a> <div class="guidelinesPdfIcons"> <sub> <a href="https://cag.gov.in/uploads/download_audit_report/2013/Union_Performance_Civil_Ministry_Rural_Development_6_2013_chapter_3_exe-sum_0.pdf" title="PDF" target="_blank"> <b> PDF View </b> </a> (0.08 MB) <a href="https://cag.gov.in/uploads/download_audit_report/2013/Union_Performance_Civil_Ministry_Rural_Development_6_2013_chapter_3_exe-sum_0.pdf" title="PDF" target="_blank" download><b>Download</b></a> </sub> </div> </li> <li> <a href="https://cag.gov.in/uploads/download_audit_report/2013/Union_Performance_Civil_Ministry_Rural_Development_6_2013_chapter_4.pdf" target="__blank">Chapter 1 - Mahatma Gandhi National Rural Employment Guarantee Scheme - An Overview</a> <div class="guidelinesPdfIcons"> <sub> <a href="https://cag.gov.in/uploads/download_audit_report/2013/Union_Performance_Civil_Ministry_Rural_Development_6_2013_chapter_4.pdf" title="PDF" target="_blank"> <b> PDF View </b> </a> (0.44 MB) <a href="https://cag.gov.in/uploads/download_audit_report/2013/Union_Performance_Civil_Ministry_Rural_Development_6_2013_chapter_4.pdf" title="PDF" target="_blank" download><b>Download</b></a> </sub> </div> </li> <li> <a href="https://cag.gov.in/uploads/download_audit_report/2013/Union_Performance_Civil_Ministry_Rural_Development_6_2013_chapter_5.pdf" target="__blank">Chapter 2 - Audit Approach, Previous audit findings and organisation of current audit findings</a> <div class="guidelinesPdfIcons"> <sub> <a href="https://cag.gov.in/uploads/download_audit_report/2013/Union_Performance_Civil_Ministry_Rural_Development_6_2013_chapter_5.pdf" title="PDF" target="_blank"> <b> PDF View </b> </a> (0.62 MB) <a href="https://cag.gov.in/uploads/download_audit_report/2013/Union_Performance_Civil_Ministry_Rural_Development_6_2013_chapter_5.pdf" title="PDF" target="_blank" download><b>Download</b></a> </sub> </div> </li> <li> <a href="https://cag.gov.in/uploads/download_audit_report/2013/Union_Performance_Civil_Ministry_Rural_Development_6_2013_chapter_6.pdf" target="__blank">Chapter 3 - Planning</a> <div class="guidelinesPdfIcons"> <sub> <a href="https://cag.gov.in/uploads/download_audit_report/2013/Union_Performance_Civil_Ministry_Rural_Development_6_2013_chapter_6.pdf" title="PDF" target="_blank"> <b> PDF View </b> </a> (0.31 MB) <a href="https://cag.gov.in/uploads/download_audit_report/2013/Union_Performance_Civil_Ministry_Rural_Development_6_2013_chapter_6.pdf" title="PDF" target="_blank" download><b>Download</b></a> </sub> </div> </li> <li> <a href="https://cag.gov.in/uploads/download_audit_report/2013/Union_Performance_Civil_Ministry_Rural_Development_6_2013_chapter_7.pdf" target="__blank">Chapter 4 - Capacity Building</a> <div class="guidelinesPdfIcons"> <sub> <a href="https://cag.gov.in/uploads/download_audit_report/2013/Union_Performance_Civil_Ministry_Rural_Development_6_2013_chapter_7.pdf" title="PDF" target="_blank"> <b> PDF View </b> </a> (0.31 MB) <a href="https://cag.gov.in/uploads/download_audit_report/2013/Union_Performance_Civil_Ministry_Rural_Development_6_2013_chapter_7.pdf" title="PDF" target="_blank" download><b>Download</b></a> </sub> </div> </li> <li> <a href="https://cag.gov.in/uploads/download_audit_report/2013/Union_Performance_Civil_Ministry_Rural_Development_6_2013_chapter_8.pdf" target="__blank">Chapter 5 - Financial Management </a> <div class="guidelinesPdfIcons"> <sub> <a href="https://cag.gov.in/uploads/download_audit_report/2013/Union_Performance_Civil_Ministry_Rural_Development_6_2013_chapter_8.pdf" title="PDF" target="_blank"> <b> PDF View </b> </a> (0.42 MB) <a href="https://cag.gov.in/uploads/download_audit_report/2013/Union_Performance_Civil_Ministry_Rural_Development_6_2013_chapter_8.pdf" title="PDF" target="_blank" download><b>Download</b></a> </sub> </div> </li> <li> <a href="https://cag.gov.in/uploads/download_audit_report/2013/Union_Performance_Civil_Ministry_Rural_Development_6_2013_chapter_9.pdf" target="__blank">Chapter 6 - Registration and Issue of job cards</a> <div class="guidelinesPdfIcons"> <sub> <a href="https://cag.gov.in/uploads/download_audit_report/2013/Union_Performance_Civil_Ministry_Rural_Development_6_2013_chapter_9.pdf" title="PDF" target="_blank"> <b> PDF View </b> </a> (0.29 MB) <a href="https://cag.gov.in/uploads/download_audit_report/2013/Union_Performance_Civil_Ministry_Rural_Development_6_2013_chapter_9.pdf" title="PDF" target="_blank" download><b>Download</b></a> </sub> </div> </li> <li> <a href="https://cag.gov.in/uploads/download_audit_report/2013/Union_Performance_Civil_Ministry_Rural_Development_6_2013_chapter_10.pdf" target="__blank">Chapter 7 - Employment Generation and Payment of Wages</a> <div class="guidelinesPdfIcons"> <sub> <a href="https://cag.gov.in/uploads/download_audit_report/2013/Union_Performance_Civil_Ministry_Rural_Development_6_2013_chapter_10.pdf" title="PDF" target="_blank"> <b> PDF View </b> </a> (0.62 MB) <a href="https://cag.gov.in/uploads/download_audit_report/2013/Union_Performance_Civil_Ministry_Rural_Development_6_2013_chapter_10.pdf" title="PDF" target="_blank" download><b>Download</b></a> </sub> </div> </li> <li> <a href="https://cag.gov.in/uploads/download_audit_report/2013/Union_Performance_Civil_Ministry_Rural_Development_6_2013_chapter_11.pdf" target="__blank">Chapter 8 - Works</a> <div class="guidelinesPdfIcons"> <sub> <a href="https://cag.gov.in/uploads/download_audit_report/2013/Union_Performance_Civil_Ministry_Rural_Development_6_2013_chapter_11.pdf" title="PDF" target="_blank"> <b> PDF View </b> </a> (0.90 MB) <a href="https://cag.gov.in/uploads/download_audit_report/2013/Union_Performance_Civil_Ministry_Rural_Development_6_2013_chapter_11.pdf" title="PDF" target="_blank" download><b>Download</b></a> </sub> </div> </li> <li> <a href="https://cag.gov.in/uploads/download_audit_report/2013/chap_12.pdf" target="__blank">Chapter 12 - IT Audit of NREGASoft</a> <div class="guidelinesPdfIcons"> <sub> <a href="https://cag.gov.in/uploads/download_audit_report/2013/chap_12.pdf" title="PDF" target="_blank"> <b> PDF View </b> </a> (0.54 MB) <a href="https://cag.gov.in/uploads/download_audit_report/2013/chap_12.pdf" title="PDF" target="_blank" download><b>Download</b></a> </sub> </div> </li> <li> <a 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List <img src=https://cag.gov.in/assets/images/extlink-icon.png alt='External link'></a></li></ul></li> </ul> </div> </div> </div> </header> <!-- header bottom --> <!-- /header bottom --> <!--Breadcrumbs--> <div class="pageHeader"> <div class="container"> <div class="entryTitleLeft"> <h1 class="entryTitle"> Audit Reports </h1> </div> <div class="breadcrumb"> <ul class="breadcrumb ul"><li><a href="/mab/karnataka/en"><i class="fa fa-home"></i> Home</a></li><li><span>Audit Reports</span></li></ul> </div> </div> </div> <!-- <a href="#top" title="Back to Top" id="backtotop">Back to Top</a> --> <!-- endBreadcrumbs--> <section class="innerContent entryContent gy"> <div class="container"> <div class="row"> <div class="auditSingleContent"> <div class="auditDetailColl"> <div class="auditDetailCollDetail"> <div class="auditTopPerfomance"> <div class="leftperBack"> <a href="/">Back Report</a> </div> <div class="rightper"> <span>Performance</span> </div> </div> <div class="reportIcon"> <img src="https://cag.gov.in//uploads/union_department/civil.jpg" alt="" title="Union"> <h5> Civil </h5> </div> <div class="auditRightLableRight"> <div class="auditRightLable"> <h3 class="singTitle">Report No. 6 of 2013 - Performance Audit of Mahatma Gandhi National Rural Employment Guarantee Scheme of Union Government, Ministry of Rural Development</h3> <div class="labelTitleBold"> Date on which Report Tabled: </div> <div class="labelItemBold"> Tue 23 Apr, 2013 </div> </div> <div class="auditRightLable"> <div class="labelTitleBold"> Date of sending the report to Government: </div> <div class="labelItemBold"> </div> </div> <div class="auditRightLable"> <div class="labelTitleBold">Government Type:</div> <div class="labelItemBold"> Union </div> <div class="labelTitleBold"> Union Department </div> <div class="labelItemBold"> Civil </div> </div> <!--START::Download report button--> <div class="resport-button"> <a href="/mab/karnataka/en/audit-report/download/704" title="Download Main Report">Download Report</a> </div> <!--END::Download report button--> </div> <div class="sectorSingleAudit"> <span><b>Sector</b></span> <span> Agriculture and Rural Development </span> </div> <h4>Overview</h4> <p>The Mahatma Gandhi National Rural Employment Guarantee Act, (MGNREGA) was enacted with the objective of enhancing livelihood security in rural areas by providing at least 100 days of guaranteed wage employment in a financial year, to every household whose adult members volunteer to do unskilled manual work. The Act initially came into force in 200 districts with effect from 2 February 2006 and was expanded to cover all the rural districts by 1 April 2008. <p>This is the second performance audit of the Scheme. The first performance audit was undertaken in 2007-08. The period of coverage of the first audit was February 2006 to March 2007. The present performance audit of the implementation of MGNREGA was taken up in response to a request from the Ministry of Rural Development and covers the period from April 2007 to March 2012. Implementation of the Scheme was checked in 3,848 gram panchayats in 28 states and four union territories.</p> <p>Analysis of data related to the performance of the Scheme showed that there has been significant decline in per rural household employment generation in the last two years. The per rural household employment, declined from 54 days in 2009-10 to 43 days in 2011-12. There was also a substantial decline in the proportion of works completed in 2011-12. It was also seen that Bihar, Maharashtra and Uttar Pradesh, which together account for 46 per cent of the rural poor, utilised only about 20 per cent of the Central Scheme funds. This indicated that the correlation between poverty levels and implementation of MGNREGA was not very high.</p> </p> <h4><i class="fa fa-file-text" aria-hidden="true"></i>Download Audit Report</h4> <ul class="guidelinesList"> <li> <a href="https://cag.gov.in/uploads/download_audit_report/2013/Union_Performance_Civil_Ministry_Rural_Development_6_2013.pdf" target="__blank">Report No. 6 of 2013 - Full Report</a> <div class="guidelinesPdfIcons"> <sub> <a href="https://cag.gov.in/uploads/download_audit_report/2013/Union_Performance_Civil_Ministry_Rural_Development_6_2013.pdf" title="PDF" target="_blank"> <b> PDF View </b> </a> (13.07 MB) <a href="https://cag.gov.in/uploads/download_audit_report/2013/Union_Performance_Civil_Ministry_Rural_Development_6_2013.pdf" title="PDF" target="_blank" download><b>Download</b></a> </sub> </div> </li> </ul> <ul class="guidelinesList"> <li> <a href="https://cag.gov.in/uploads/download_audit_report/2013/Union_Performance_Civil_Ministry_Rural_Development_6_2013_chapter_1_index.pdf" target="__blank">Index</a> <div class="guidelinesPdfIcons"> <sub> <a href="https://cag.gov.in/uploads/download_audit_report/2013/Union_Performance_Civil_Ministry_Rural_Development_6_2013_chapter_1_index.pdf" title="PDF" target="_blank"> <b> PDF View </b> </a> (0.53 MB) <a href="https://cag.gov.in/uploads/download_audit_report/2013/Union_Performance_Civil_Ministry_Rural_Development_6_2013_chapter_1_index.pdf" title="PDF" target="_blank" download><b>Download</b></a> </sub> </div> </li> <li> <a href="https://cag.gov.in/uploads/download_audit_report/2013/Union_Performance_Civil_Ministry_Rural_Development_6_2013_chapter_2_preface.pdf" target="__blank">Preface</a> <div class="guidelinesPdfIcons"> <sub> <a href="https://cag.gov.in/uploads/download_audit_report/2013/Union_Performance_Civil_Ministry_Rural_Development_6_2013_chapter_2_preface.pdf" title="PDF" target="_blank"> <b> PDF View </b> </a> (0.21 MB) <a href="https://cag.gov.in/uploads/download_audit_report/2013/Union_Performance_Civil_Ministry_Rural_Development_6_2013_chapter_2_preface.pdf" title="PDF" target="_blank" download><b>Download</b></a> </sub> </div> </li> <li> <a href="https://cag.gov.in/uploads/download_audit_report/2013/Union_Performance_Civil_Ministry_Rural_Development_6_2013_chapter_3_exe-sum_0.pdf" target="__blank">Executive Summary</a> <div class="guidelinesPdfIcons"> <sub> <a href="https://cag.gov.in/uploads/download_audit_report/2013/Union_Performance_Civil_Ministry_Rural_Development_6_2013_chapter_3_exe-sum_0.pdf" title="PDF" target="_blank"> <b> PDF View </b> </a> (0.08 MB) <a href="https://cag.gov.in/uploads/download_audit_report/2013/Union_Performance_Civil_Ministry_Rural_Development_6_2013_chapter_3_exe-sum_0.pdf" title="PDF" target="_blank" download><b>Download</b></a> </sub> </div> </li> <li> <a href="https://cag.gov.in/uploads/download_audit_report/2013/Union_Performance_Civil_Ministry_Rural_Development_6_2013_chapter_4.pdf" target="__blank">Chapter 1 - Mahatma Gandhi National Rural Employment Guarantee Scheme - An Overview</a> <div class="guidelinesPdfIcons"> <sub> <a href="https://cag.gov.in/uploads/download_audit_report/2013/Union_Performance_Civil_Ministry_Rural_Development_6_2013_chapter_4.pdf" title="PDF" target="_blank"> <b> PDF View </b> </a> (0.44 MB) <a href="https://cag.gov.in/uploads/download_audit_report/2013/Union_Performance_Civil_Ministry_Rural_Development_6_2013_chapter_4.pdf" title="PDF" target="_blank" download><b>Download</b></a> </sub> </div> </li> <li> <a href="https://cag.gov.in/uploads/download_audit_report/2013/Union_Performance_Civil_Ministry_Rural_Development_6_2013_chapter_5.pdf" target="__blank">Chapter 2 - Audit Approach, Previous audit findings and organisation of current audit findings</a> <div class="guidelinesPdfIcons"> <sub> <a href="https://cag.gov.in/uploads/download_audit_report/2013/Union_Performance_Civil_Ministry_Rural_Development_6_2013_chapter_5.pdf" title="PDF" target="_blank"> <b> PDF View </b> </a> (0.62 MB) <a href="https://cag.gov.in/uploads/download_audit_report/2013/Union_Performance_Civil_Ministry_Rural_Development_6_2013_chapter_5.pdf" title="PDF" target="_blank" download><b>Download</b></a> </sub> </div> </li> <li> <a href="https://cag.gov.in/uploads/download_audit_report/2013/Union_Performance_Civil_Ministry_Rural_Development_6_2013_chapter_6.pdf" target="__blank">Chapter 3 - Planning</a> <div class="guidelinesPdfIcons"> <sub> <a href="https://cag.gov.in/uploads/download_audit_report/2013/Union_Performance_Civil_Ministry_Rural_Development_6_2013_chapter_6.pdf" title="PDF" target="_blank"> <b> PDF View </b> </a> (0.31 MB) <a href="https://cag.gov.in/uploads/download_audit_report/2013/Union_Performance_Civil_Ministry_Rural_Development_6_2013_chapter_6.pdf" title="PDF" target="_blank" download><b>Download</b></a> </sub> </div> </li> <li> <a href="https://cag.gov.in/uploads/download_audit_report/2013/Union_Performance_Civil_Ministry_Rural_Development_6_2013_chapter_7.pdf" target="__blank">Chapter 4 - Capacity Building</a> <div class="guidelinesPdfIcons"> <sub> <a href="https://cag.gov.in/uploads/download_audit_report/2013/Union_Performance_Civil_Ministry_Rural_Development_6_2013_chapter_7.pdf" title="PDF" target="_blank"> <b> PDF View </b> </a> (0.31 MB) <a href="https://cag.gov.in/uploads/download_audit_report/2013/Union_Performance_Civil_Ministry_Rural_Development_6_2013_chapter_7.pdf" title="PDF" target="_blank" download><b>Download</b></a> </sub> </div> </li> <li> <a href="https://cag.gov.in/uploads/download_audit_report/2013/Union_Performance_Civil_Ministry_Rural_Development_6_2013_chapter_8.pdf" target="__blank">Chapter 5 - Financial Management </a> <div class="guidelinesPdfIcons"> <sub> <a href="https://cag.gov.in/uploads/download_audit_report/2013/Union_Performance_Civil_Ministry_Rural_Development_6_2013_chapter_8.pdf" title="PDF" target="_blank"> <b> PDF View </b> </a> (0.42 MB) <a href="https://cag.gov.in/uploads/download_audit_report/2013/Union_Performance_Civil_Ministry_Rural_Development_6_2013_chapter_8.pdf" title="PDF" target="_blank" download><b>Download</b></a> </sub> </div> </li> <li> <a href="https://cag.gov.in/uploads/download_audit_report/2013/Union_Performance_Civil_Ministry_Rural_Development_6_2013_chapter_9.pdf" target="__blank">Chapter 6 - Registration and Issue of job cards</a> <div class="guidelinesPdfIcons"> <sub> <a href="https://cag.gov.in/uploads/download_audit_report/2013/Union_Performance_Civil_Ministry_Rural_Development_6_2013_chapter_9.pdf" title="PDF" target="_blank"> <b> PDF View </b> </a> (0.29 MB) <a href="https://cag.gov.in/uploads/download_audit_report/2013/Union_Performance_Civil_Ministry_Rural_Development_6_2013_chapter_9.pdf" title="PDF" target="_blank" download><b>Download</b></a> </sub> </div> </li> <li> <a href="https://cag.gov.in/uploads/download_audit_report/2013/Union_Performance_Civil_Ministry_Rural_Development_6_2013_chapter_10.pdf" target="__blank">Chapter 7 - Employment Generation and Payment of Wages</a> <div class="guidelinesPdfIcons"> <sub> <a href="https://cag.gov.in/uploads/download_audit_report/2013/Union_Performance_Civil_Ministry_Rural_Development_6_2013_chapter_10.pdf" title="PDF" target="_blank"> <b> PDF View </b> </a> (0.62 MB) <a href="https://cag.gov.in/uploads/download_audit_report/2013/Union_Performance_Civil_Ministry_Rural_Development_6_2013_chapter_10.pdf" title="PDF" target="_blank" download><b>Download</b></a> </sub> </div> </li> <li> <a href="https://cag.gov.in/uploads/download_audit_report/2013/Union_Performance_Civil_Ministry_Rural_Development_6_2013_chapter_11.pdf" target="__blank">Chapter 8 - Works</a> <div class="guidelinesPdfIcons"> <sub> <a href="https://cag.gov.in/uploads/download_audit_report/2013/Union_Performance_Civil_Ministry_Rural_Development_6_2013_chapter_11.pdf" title="PDF" target="_blank"> <b> PDF View </b> </a> (0.90 MB) <a href="https://cag.gov.in/uploads/download_audit_report/2013/Union_Performance_Civil_Ministry_Rural_Development_6_2013_chapter_11.pdf" title="PDF" target="_blank" download><b>Download</b></a> </sub> </div> </li> <li> <a href="https://cag.gov.in/uploads/download_audit_report/2013/chap_12.pdf" target="__blank">Chapter 12 - IT Audit of NREGASoft</a> <div class="guidelinesPdfIcons"> <sub> <a href="https://cag.gov.in/uploads/download_audit_report/2013/chap_12.pdf" title="PDF" target="_blank"> <b> PDF View </b> </a> (0.54 MB) <a href="https://cag.gov.in/uploads/download_audit_report/2013/chap_12.pdf" title="PDF" target="_blank" download><b>Download</b></a> </sub> </div> </li> <li> <a 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List <img src=https://cag.gov.in/assets/images/extlink-icon.png alt='External link'></a></li></ul></li> </ul> </div> </div> </div> </header> <!-- header bottom --> <!-- /header bottom --> <!--Breadcrumbs--> <div class="pageHeader"> <div class="container"> <div class="entryTitleLeft"> <h1 class="entryTitle"> Audit Reports </h1> </div> <div class="breadcrumb"> <ul class="breadcrumb ul"><li><a href="/mab/karnataka/en"><i class="fa fa-home"></i> Home</a></li><li><span>Audit Reports</span></li></ul> </div> </div> </div> <!-- <a href="#top" title="Back to Top" id="backtotop">Back to Top</a> --> <!-- endBreadcrumbs--> <section class="innerContent entryContent gy"> <div class="container"> <div class="row"> <div class="auditSingleContent"> <div class="auditDetailColl"> <div class="auditDetailCollDetail"> <div class="auditTopPerfomance"> <div class="leftperBack"> <a href="/">Back Report</a> </div> <div class="rightper"> <span>Performance</span> </div> </div> <div class="reportIcon"> <img src="https://cag.gov.in//uploads/union_department/civil.jpg" alt="" title="Union"> <h5> Civil </h5> </div> <div class="auditRightLableRight"> <div class="auditRightLable"> <h3 class="singTitle">Report No. 6 of 2013 - Performance Audit of Mahatma Gandhi National Rural Employment Guarantee Scheme of Union Government, Ministry of Rural Development</h3> <div class="labelTitleBold"> Date on which Report Tabled: </div> <div class="labelItemBold"> Tue 23 Apr, 2013 </div> </div> <div class="auditRightLable"> <div class="labelTitleBold"> Date of sending the report to Government: </div> <div class="labelItemBold"> </div> </div> <div class="auditRightLable"> <div class="labelTitleBold">Government Type:</div> <div class="labelItemBold"> Union </div> <div class="labelTitleBold"> Union Department </div> <div class="labelItemBold"> Civil </div> </div> <!--START::Download report button--> <div class="resport-button"> <a href="/mab/karnataka/en/audit-report/download/704" title="Download Main Report">Download Report</a> </div> <!--END::Download report button--> </div> <div class="sectorSingleAudit"> <span><b>Sector</b></span> <span> Agriculture and Rural Development </span> </div> <h4>Overview</h4> <p>The Mahatma Gandhi National Rural Employment Guarantee Act, (MGNREGA) was enacted with the objective of enhancing livelihood security in rural areas by providing at least 100 days of guaranteed wage employment in a financial year, to every household whose adult members volunteer to do unskilled manual work. The Act initially came into force in 200 districts with effect from 2 February 2006 and was expanded to cover all the rural districts by 1 April 2008. <p>This is the second performance audit of the Scheme. The first performance audit was undertaken in 2007-08. The period of coverage of the first audit was February 2006 to March 2007. The present performance audit of the implementation of MGNREGA was taken up in response to a request from the Ministry of Rural Development and covers the period from April 2007 to March 2012. Implementation of the Scheme was checked in 3,848 gram panchayats in 28 states and four union territories.</p> <p>Analysis of data related to the performance of the Scheme showed that there has been significant decline in per rural household employment generation in the last two years. The per rural household employment, declined from 54 days in 2009-10 to 43 days in 2011-12. There was also a substantial decline in the proportion of works completed in 2011-12. It was also seen that Bihar, Maharashtra and Uttar Pradesh, which together account for 46 per cent of the rural poor, utilised only about 20 per cent of the Central Scheme funds. This indicated that the correlation between poverty levels and implementation of MGNREGA was not very high.</p> </p> <h4><i class="fa fa-file-text" aria-hidden="true"></i>Download Audit Report</h4> <ul class="guidelinesList"> <li> <a href="https://cag.gov.in/uploads/download_audit_report/2013/Union_Performance_Civil_Ministry_Rural_Development_6_2013.pdf" target="__blank">Report No. 6 of 2013 - Full Report</a> <div class="guidelinesPdfIcons"> <sub> <a href="https://cag.gov.in/uploads/download_audit_report/2013/Union_Performance_Civil_Ministry_Rural_Development_6_2013.pdf" title="PDF" target="_blank"> <b> PDF View </b> </a> (13.07 MB) <a href="https://cag.gov.in/uploads/download_audit_report/2013/Union_Performance_Civil_Ministry_Rural_Development_6_2013.pdf" title="PDF" target="_blank" download><b>Download</b></a> </sub> </div> </li> </ul> <ul class="guidelinesList"> <li> <a href="https://cag.gov.in/uploads/download_audit_report/2013/Union_Performance_Civil_Ministry_Rural_Development_6_2013_chapter_1_index.pdf" target="__blank">Index</a> <div class="guidelinesPdfIcons"> <sub> <a href="https://cag.gov.in/uploads/download_audit_report/2013/Union_Performance_Civil_Ministry_Rural_Development_6_2013_chapter_1_index.pdf" title="PDF" target="_blank"> <b> PDF View </b> </a> (0.53 MB) <a href="https://cag.gov.in/uploads/download_audit_report/2013/Union_Performance_Civil_Ministry_Rural_Development_6_2013_chapter_1_index.pdf" title="PDF" target="_blank" download><b>Download</b></a> </sub> </div> </li> <li> <a href="https://cag.gov.in/uploads/download_audit_report/2013/Union_Performance_Civil_Ministry_Rural_Development_6_2013_chapter_2_preface.pdf" target="__blank">Preface</a> <div class="guidelinesPdfIcons"> <sub> <a href="https://cag.gov.in/uploads/download_audit_report/2013/Union_Performance_Civil_Ministry_Rural_Development_6_2013_chapter_2_preface.pdf" title="PDF" target="_blank"> <b> PDF View </b> </a> (0.21 MB) <a href="https://cag.gov.in/uploads/download_audit_report/2013/Union_Performance_Civil_Ministry_Rural_Development_6_2013_chapter_2_preface.pdf" title="PDF" target="_blank" download><b>Download</b></a> </sub> </div> </li> <li> <a href="https://cag.gov.in/uploads/download_audit_report/2013/Union_Performance_Civil_Ministry_Rural_Development_6_2013_chapter_3_exe-sum_0.pdf" target="__blank">Executive Summary</a> <div class="guidelinesPdfIcons"> <sub> <a href="https://cag.gov.in/uploads/download_audit_report/2013/Union_Performance_Civil_Ministry_Rural_Development_6_2013_chapter_3_exe-sum_0.pdf" title="PDF" target="_blank"> <b> PDF View </b> </a> (0.08 MB) <a href="https://cag.gov.in/uploads/download_audit_report/2013/Union_Performance_Civil_Ministry_Rural_Development_6_2013_chapter_3_exe-sum_0.pdf" title="PDF" target="_blank" download><b>Download</b></a> </sub> </div> </li> <li> <a href="https://cag.gov.in/uploads/download_audit_report/2013/Union_Performance_Civil_Ministry_Rural_Development_6_2013_chapter_4.pdf" target="__blank">Chapter 1 - Mahatma Gandhi National Rural Employment Guarantee Scheme - An Overview</a> <div class="guidelinesPdfIcons"> <sub> <a href="https://cag.gov.in/uploads/download_audit_report/2013/Union_Performance_Civil_Ministry_Rural_Development_6_2013_chapter_4.pdf" title="PDF" target="_blank"> <b> PDF View </b> </a> (0.44 MB) <a href="https://cag.gov.in/uploads/download_audit_report/2013/Union_Performance_Civil_Ministry_Rural_Development_6_2013_chapter_4.pdf" title="PDF" target="_blank" download><b>Download</b></a> </sub> </div> </li> <li> <a href="https://cag.gov.in/uploads/download_audit_report/2013/Union_Performance_Civil_Ministry_Rural_Development_6_2013_chapter_5.pdf" target="__blank">Chapter 2 - Audit Approach, Previous audit findings and organisation of current audit findings</a> <div class="guidelinesPdfIcons"> <sub> <a href="https://cag.gov.in/uploads/download_audit_report/2013/Union_Performance_Civil_Ministry_Rural_Development_6_2013_chapter_5.pdf" title="PDF" target="_blank"> <b> PDF View </b> </a> (0.62 MB) <a href="https://cag.gov.in/uploads/download_audit_report/2013/Union_Performance_Civil_Ministry_Rural_Development_6_2013_chapter_5.pdf" title="PDF" target="_blank" download><b>Download</b></a> </sub> </div> </li> <li> <a href="https://cag.gov.in/uploads/download_audit_report/2013/Union_Performance_Civil_Ministry_Rural_Development_6_2013_chapter_6.pdf" target="__blank">Chapter 3 - Planning</a> <div class="guidelinesPdfIcons"> <sub> <a href="https://cag.gov.in/uploads/download_audit_report/2013/Union_Performance_Civil_Ministry_Rural_Development_6_2013_chapter_6.pdf" title="PDF" target="_blank"> <b> PDF View </b> </a> (0.31 MB) <a href="https://cag.gov.in/uploads/download_audit_report/2013/Union_Performance_Civil_Ministry_Rural_Development_6_2013_chapter_6.pdf" title="PDF" target="_blank" download><b>Download</b></a> </sub> </div> </li> <li> <a href="https://cag.gov.in/uploads/download_audit_report/2013/Union_Performance_Civil_Ministry_Rural_Development_6_2013_chapter_7.pdf" target="__blank">Chapter 4 - Capacity Building</a> <div class="guidelinesPdfIcons"> <sub> <a href="https://cag.gov.in/uploads/download_audit_report/2013/Union_Performance_Civil_Ministry_Rural_Development_6_2013_chapter_7.pdf" title="PDF" target="_blank"> <b> PDF View </b> </a> (0.31 MB) <a href="https://cag.gov.in/uploads/download_audit_report/2013/Union_Performance_Civil_Ministry_Rural_Development_6_2013_chapter_7.pdf" title="PDF" target="_blank" download><b>Download</b></a> </sub> </div> </li> <li> <a href="https://cag.gov.in/uploads/download_audit_report/2013/Union_Performance_Civil_Ministry_Rural_Development_6_2013_chapter_8.pdf" target="__blank">Chapter 5 - Financial Management </a> <div class="guidelinesPdfIcons"> <sub> <a href="https://cag.gov.in/uploads/download_audit_report/2013/Union_Performance_Civil_Ministry_Rural_Development_6_2013_chapter_8.pdf" title="PDF" target="_blank"> <b> PDF View </b> </a> (0.42 MB) <a href="https://cag.gov.in/uploads/download_audit_report/2013/Union_Performance_Civil_Ministry_Rural_Development_6_2013_chapter_8.pdf" title="PDF" target="_blank" download><b>Download</b></a> </sub> </div> </li> <li> <a href="https://cag.gov.in/uploads/download_audit_report/2013/Union_Performance_Civil_Ministry_Rural_Development_6_2013_chapter_9.pdf" target="__blank">Chapter 6 - Registration and Issue of job cards</a> <div class="guidelinesPdfIcons"> <sub> <a href="https://cag.gov.in/uploads/download_audit_report/2013/Union_Performance_Civil_Ministry_Rural_Development_6_2013_chapter_9.pdf" title="PDF" target="_blank"> <b> PDF View </b> </a> (0.29 MB) <a href="https://cag.gov.in/uploads/download_audit_report/2013/Union_Performance_Civil_Ministry_Rural_Development_6_2013_chapter_9.pdf" title="PDF" target="_blank" download><b>Download</b></a> </sub> </div> </li> <li> <a href="https://cag.gov.in/uploads/download_audit_report/2013/Union_Performance_Civil_Ministry_Rural_Development_6_2013_chapter_10.pdf" target="__blank">Chapter 7 - Employment Generation and Payment of Wages</a> <div class="guidelinesPdfIcons"> <sub> <a href="https://cag.gov.in/uploads/download_audit_report/2013/Union_Performance_Civil_Ministry_Rural_Development_6_2013_chapter_10.pdf" title="PDF" target="_blank"> <b> PDF View </b> </a> (0.62 MB) <a href="https://cag.gov.in/uploads/download_audit_report/2013/Union_Performance_Civil_Ministry_Rural_Development_6_2013_chapter_10.pdf" title="PDF" target="_blank" download><b>Download</b></a> </sub> </div> </li> <li> <a href="https://cag.gov.in/uploads/download_audit_report/2013/Union_Performance_Civil_Ministry_Rural_Development_6_2013_chapter_11.pdf" target="__blank">Chapter 8 - Works</a> <div class="guidelinesPdfIcons"> <sub> <a href="https://cag.gov.in/uploads/download_audit_report/2013/Union_Performance_Civil_Ministry_Rural_Development_6_2013_chapter_11.pdf" title="PDF" target="_blank"> <b> PDF View </b> </a> (0.90 MB) <a href="https://cag.gov.in/uploads/download_audit_report/2013/Union_Performance_Civil_Ministry_Rural_Development_6_2013_chapter_11.pdf" title="PDF" target="_blank" download><b>Download</b></a> </sub> </div> </li> <li> <a href="https://cag.gov.in/uploads/download_audit_report/2013/chap_12.pdf" target="__blank">Chapter 12 - IT Audit of NREGASoft</a> <div class="guidelinesPdfIcons"> <sub> <a href="https://cag.gov.in/uploads/download_audit_report/2013/chap_12.pdf" title="PDF" target="_blank"> <b> PDF View </b> </a> (0.54 MB) <a href="https://cag.gov.in/uploads/download_audit_report/2013/chap_12.pdf" title="PDF" target="_blank" download><b>Download</b></a> </sub> </div> </li> <li> <a href="https://cag.gov.in/uploads/download_audit_report/2013/Union_Performance_Civil_Ministry_Rural_Development_6_2013_chapter_13.pdf" target="__blank">Chapter 10 - Maintenance of Records</a> <div class="guidelinesPdfIcons"> <sub> <a href="https://cag.gov.in/uploads/download_audit_report/2013/Union_Performance_Civil_Ministry_Rural_Development_6_2013_chapter_13.pdf" title="PDF" target="_blank"> <b> PDF View </b> </a> (0.18 MB) <a href="https://cag.gov.in/uploads/download_audit_report/2013/Union_Performance_Civil_Ministry_Rural_Development_6_2013_chapter_13.pdf" title="PDF" target="_blank" download><b>Download</b></a> </sub> </div> </li> <li> <a href="https://cag.gov.in/uploads/download_audit_report/2013/Union_Performance_Civil_Ministry_Rural_Development_6_2013_chapter_14.pdf" target="__blank">Chapter 11 - Monitoring and Evaluation Mechanisms</a> <div class="guidelinesPdfIcons"> <sub> <a href="https://cag.gov.in/uploads/download_audit_report/2013/Union_Performance_Civil_Ministry_Rural_Development_6_2013_chapter_14.pdf" title="PDF" target="_blank"> <b> PDF View </b> </a> (0.42 MB) <a href="https://cag.gov.in/uploads/download_audit_report/2013/Union_Performance_Civil_Ministry_Rural_Development_6_2013_chapter_14.pdf" title="PDF" target="_blank" download><b>Download</b></a> </sub> </div> </li> <li> <a href="https://cag.gov.in/uploads/download_audit_report/2013/Union_Performance_Civil_Ministry_Rural_Development_6_2013_chapter_16.pdf" target="__blank">Chapter 13 - Findings of the Beneficiary Survey</a> <div class="guidelinesPdfIcons"> <sub> <a href="https://cag.gov.in/uploads/download_audit_report/2013/Union_Performance_Civil_Ministry_Rural_Development_6_2013_chapter_16.pdf" title="PDF" target="_blank"> <b> PDF View </b> </a> (0.43 MB) <a href="https://cag.gov.in/uploads/download_audit_report/2013/Union_Performance_Civil_Ministry_Rural_Development_6_2013_chapter_16.pdf" title="PDF" target="_blank" download><b>Download</b></a> </sub> </div> </li> <li> <a href="https://cag.gov.in/uploads/download_audit_report/2013/Union_Performance_Civil_Ministry_Rural_Development_6_2013_chapter_17.pdf" target="__blank">Chapter 14 - Conclusion</a> <div class="guidelinesPdfIcons"> <sub> <a href="https://cag.gov.in/uploads/download_audit_report/2013/Union_Performance_Civil_Ministry_Rural_Development_6_2013_chapter_17.pdf" title="PDF" target="_blank"> <b> PDF View </b> </a> (0.16 MB) <a href="https://cag.gov.in/uploads/download_audit_report/2013/Union_Performance_Civil_Ministry_Rural_Development_6_2013_chapter_17.pdf" title="PDF" target="_blank" download><b>Download</b></a> </sub> </div> </li> <li> <a href="https://cag.gov.in/uploads/download_audit_report/2013/Union_Performance_Civil_Ministry_Rural_Development_6_2013_chapter_18_annexures.pdf" target="__blank">Annexures</a> <div class="guidelinesPdfIcons"> <sub> <a 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The Mahatma Gandhi National Rural Employment Guarantee Act, (MGNREGA) was enacted with the objective of enhancing livelihood security in rural areas by providing at least 100 days of guaranteed wage employment in a financial year, to every household whose adult members volunteer to do unskilled manual work. The Act initially came into force in 200 districts with effect from 2 February 2006 and was expanded to cover all the rural districts by 1 April 2008.
This is the second performance audit of the Scheme. The first performance audit was undertaken in 2007-08. The period of coverage of the first audit was February 2006 to March 2007. The present performance audit of the implementation of MGNREGA was taken up in response to a request from the Ministry of Rural Development and covers the period from April 2007 to March 2012. Implementation of the Scheme was checked in 3,848 gram panchayats in 28 states and four union territories.
Analysis of data related to the performance of the Scheme showed that there has been significant decline in per rural household employment generation in the last two years. The per rural household employment, declined from 54 days in 2009-10 to 43 days in 2011-12. There was also a substantial decline in the proportion of works completed in 2011-12. It was also seen that Bihar, Maharashtra and Uttar Pradesh, which together account for 46 per cent of the rural poor, utilised only about 20 per cent of the Central Scheme funds. This indicated that the correlation between poverty levels and implementation of MGNREGA was not very high.
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