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The Mahatma Gandhi National Rural Employment Guarantee Scheme (MGNREGS) is a flagship programme of Government of India executed by Ministry of Rural Development (MoRD) under NREGA Act, 2005. This programme, which aims at providing livelihood security to the rural poor, was being implemented with effect from 2 February 2006 initially in 200 most backward districts of the country. This Act was later extended in two phases. The Act covered the entire country with effect from 1st April 2008 with the exception of districts having a hundred percent urban population. In Assam, all the 27 districts were brought under the Act by 1st April 2008. MGNREGS aims at enhancing livelihood security of the people in rural areas by guaranteeing at least 100 days of wage employment in a financial year to every household whose adult members volunteer to do unskilled manual work.
The performance audit on MGNREGS under the said Act in Assam was aimed at reviewing the efforts of the State Government for effective implementation of the Scheme as envisaged, and highlighting the areas and issues of concern which need to be addressed for successful implementation of the objectives of the scheme. Against the total funds of Rs 4152.54 crore available in the State under MGNREGS during the period of 2007-12, Rs 4060.48 crore (98 per cent) was reported to have been spent on generation of employment opportunities and creation of assets under the scheme in the State. Out of the total 39.21 lakh households in the State, 13.53 lakh to 21.55 lakh households demanded employment during the period 2007-12 and were provided employment on an average of 12 to 37 days per households per year.