WAJAHAT SHABIR
SRINAGAR: Out of 27.14 lakh works planned for execution under MGNREGA in Jammu and Kashmir during 2019-20 to 2023-24, only 20.16 lakh (74 per cent) were taken up, while just 5.34 lakh (26 per cent) of the works taken up were completed.
As many as 14.82 lakh works remained incomplete, accounting for nearly 74 per cent of the works taken up, with the department having incurred ₹1,897.10 crore on these incomplete works as of March 2024.
The reasons for the non-completion of the works were not forthcoming from records, the Comptroller and Auditor General of India (CAG) has observed in its report for the period ended March 2024, tabled by the J&K Government in the Legislative Assembly recently.
As per conditions attached with the sanction orders issued by the GoI, the UT Government was to transfer the MNREGA funds to the SEGF for programme implementation within 3 to 15 days positively from the date of receipt of these funds. For delayed release of funds the J&K Government was liable to pay interest at the rate of 12 per cent per annum.
Audit observed that there were instances of delay in release of funds received from GoI by the J&K Finance Department. The delay in release of ₹ 2,150.39 crore by the J&K Finance Department, to SEGF during 2019-20 to 2023-24 ranged from 4 to 122 days21. For non-adherence to above conditions the J&K Government was liable to pay interest of ₹ 44.18 crore on the delayed release of funds made during 2019-20 to 2023-24. No correspondence relating to raising of demand of interest was available on records in the Department.
Audit observed that an amount of ₹ 704.39 crore22 was outstanding in respect of unskilled wages (₹ 49.19 crore), semi-skilled/ skilled wages & material (₹ 646.92 crore) and administrative expenses (₹ 8.28 crore) as of March 2024. Against the total expenditure of ₹ 1,333.25 crore on material (including skilled/ semi-skilled wages) during the period 2019-2024, the Department had not cleared dues of ₹ 646.92 crore (49 per cent). The payment of dues was pending over periods ranging from one to five years. This reflects weaknesses in financial management, particularly in timely settlement of material procurement liabilities and wages to poor workers, thereby defeating the objective of the Scheme to that extent. Besides, there was absence of proper recording of events as per the guidelines.
In five sampled Districts, there was an outstanding liability of ₹ 245.08 crore on account of unskilled wages (₹ 6.11 crore), semi-skilled/skilled wages (₹ 63.56 crore) and material (₹ 175.41 crore) as of March 2024. This liability included the liability of ₹ 21.93 crore23 in respect of 10 sampled blocks and ₹ 5.07 crore24 in respect of 40 sampled GPs. Thus, in an employment-driven Scheme meant to provide immediate wage support, non-clearance of liabilities undermined both livelihood security of workers and credibility of the Scheme. Further, inconvenience to the vendors cannot be ignored as the payments due to vendors was running into crores for each year.
Audit observed that out of 3,16,178 rejected transactions during 2019-20 to 2023-24, 2,83,196 transactions (90 per cent) pertained to wages of unskilled workers amounting to ₹ 48.91 crore. The remaining 10 per cent were on account of material cost and administrative charges.
The primary reasons for rejected transactions were dormant bank accounts, change of bank, variation in IFSC code, incorrect bank account details and not mapping of Aadhar of beneficiaries. It was seen that out of total 3,16,178 rejected transactions amounting to ₹ 77.24 crore during 2019-20 to 2023-24 only, 2,67,321 transactions amounting to ₹ 65.45 crore were regenerated. Of these, 40,349 transactions involving payment of ₹ 8.26 crore were pending as on March 2024 at Bank Level, for which no reasons were recorded. Further, 8,508 transactions amounting to ₹ 3.53 crore had not been regenerated and remained pending for payment as of March 2024, for which no reasons were recorded. Non-payment of wages to workers, material cost and administrative charges due to rejected transactions resulted in creation of pending liabilities during the period 2019-24.
Audit observed that due to not mapping of Aadhaar with accounts of active workers, as prescribed in Paragraph 14.2 of Master Circular (2019-20) of Ministry of Rural Development, GoI, 67,430 transactions amounting to ₹ 11.33 crore were rejected during 2019-24 in five sampled districts. Thus, the Department did not ensure universal adoption of ABPS, which led to rejection of a significant number of transactions and delayed wage payments.
The main objectives of MGNREGS are to provide minimum 100 days of guaranteed wage employment every year to a willing household (HH) whose adult members volunteer to do un-skilled manual work and to create durable assets to strengthen the livelihood resource base of the rural poor. It was seen in audit that out of a total 37,82,594 job card HHs who demanded job during 2019-20 to 2023-24, a significant number i.e. 34,99,449 (93 per cent) HHs were provided employment, indicating satisfactory performance of the Department in providing guaranteed employment.
However, only 77,512 (two per cent) HHs29 were provided the minimum of 100 days of employment during 2019-24.
Out of 27.14 lakh planned works to be taken up for execution during 2019-20 to 2023-24 in J&K, only 20.16 lakh works (74 per cent) were taken up for execution. However, only 5.34 lakh (26 per cent) of the works taken up for execution were completed during 2019-20 to 2023-24. A significant number of 14.82 lakh works remained incomplete constituting about 74 per cent of the works taken up for execution. The Department incurred an expenditure of ₹ 1,897.10 crore as of March 2024 on these incomplete works. Reasons for not completing 74 per cent of works were not forthcoming from records.
