Audit Reports

Bihar

Overview

The Stand Alone Report of the Comptroller and Auditor General of India (CAG) for the period 2007-12 containing the results of the Performance Audit of the Mahatma Gandhi National Rural Employment Guarantee Scheme (MGNREGS) has been prepared for submission to the Governor of Bihar under Article 151(2) of the Constitution. A summary of major audit findings is given below:

Under MGNREGS, 1.34 crore households were registered and jobs were provided to only 35 per cent (average of the period 2007-12) registrants. Twenty eight per cent jobs were provided to female workers against the stipulated 33 per cent and only one to seven per cent households were provided 100 days job during 2007-12.

The Annual Plans were prepared with delay and without labour projection. The District Perspective Plans were not prepared. In six districts, works involving expenditure of 3.76 crore were found executed beyond Annual Plan.

Labour Budget was not prepared in time and in a realistic manner. The state was deprived of grant of 9684.24 crore during 2007-12 in shape of central share due to less creation of man days, sharp increase in demand for fund without sufficient justification and unspent balance of grant.

There were several cases of delayed and non-payment of wages, for which no compensation was paid to the labourers. In three sampled districts, jobs were denied to 12092 households. In almost hundred per cent cases, jobs were provided on verbal request of the job seekers, which was not documented.

Unspent amount of grant, cost of food grain and excess consumption of material over wages caused less creation of 76.42 lakh mandays.

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• Stand Alone Report of the Comptroller and Auditor General of India on Mahatma Gandhi National Rural Employment Guarantee Scheme
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