MAHATMA GANDHI

NATIONAL RURAL
EMPLOYMENT GUARANTEE
ACT, 2005

ANNUAL MASTER
CIRCULAR
2024-25

MINISTRY OF RURAL DEVELOPMENT

DEPARTMENT OF RURAL DEVELOPMENT
GOVERNMENT OF INDIA
 MAHATMA GANDHI NATIONAL
RURAL EMPLOYMENT
GUARANTEE ACT, 2005

ANNUAL MASTER CIRCULAR

2024-25

Ministry of Rural Development

Department of Rural Development
Government of India
 Annual Master Circular 2024-
25

TABLE OF CONTENT
Chapter 1 8
Act and Schedule

1.1 The Act

1.2 State/UT participation
1.3 Amendment(s)
1.4 Non-compliance of the Act will be an offence

Chapter 2 9
Entitlements under Mahatma Gandhi NREGA

2.1 Entitlements under Mahatma Gandhi NREGA

2.2 The Annual Master Circular for the FY 2021-22
2.3 The Annual Master Circular - a comprehensive document

Chapter 3 10
Entitlement I - Right to a Job Card

3.1 Possession of Job Cards

3.2 Regular update of entries in the JCs
3.3 Verification/ Updation of Job Cards through campaigns
3.4 Cancellation of Job Cards
3.5 Fresh/ new Job Cards
3.6 Implementation of Indicative Framework for new Job Cards
3.7 Pro-active inclusion of Socio-Economic Caste Census (SECC) Vulnerable
households

Chapter 4 13
Entitlement II - Right to Demand and Receive work within 15 Days

4.1 Demand for Work

4.2 Allocation of Work
4.3 Multiple mechanisms for demand for work
4.4 Dated Receipt
4.5 Rozgar Diwas
4.6 E-muster Roll

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Chapter 5 18
Entitlement III – Right to Unemployment Allowance

5.1 Responsibility of the State Government

5.2 Calculation and payment of Unemployment Allowance
5.3 Suggested procedure to State Governments for payment of Unemployment
Allowance
5.4 Rejection of liability to pay Unemployment Allowance
5.5 Rejection of claim to Unemployment Allowance
5.6 Automatic Payment of Unemployment Allowance
5.7 Workers filing for unemployment allowance

Chapter 6 21
Entitlement IV – Right to Plan and Prepare a Shelf of Projects

6.1 Preparation of Labour Budget and the Annual Convergent Planning for
Identification of Projects Exercise
6.2 Focus on Vulnerable households and Communities
6.3 Focus on Climate Change
6.4 Gram Panchayats as custodian of shelf of works
6.5 Expected outcomes
6.6 Entry of Works into MIS and implementation of works as per decided priority
6.7 Convergence
6.8 Suggested timelines for planning

Chapter 7 33
Entitlement V- Works under Mahatma Gandhi NREGA

7.1 Work Execution under Mahatma Gandhi NREGA

7.2 Types of Works
7.3 Works Focusing on Agriculture and Allied Activities
7.4 Natural Resource Management Works - Mission Water Conservation (MWC)
7.5 Works requiring special focus
7.6 Afforestation, Tree Plantation and Horticulture
7.7 Rural Infrastructure
7.8 Promotion of Aquaculture
7.9 Solid Waste Management (SWM) under Mahatma Gandhi NREGS
7.10 Payment of wages of Sanitary Workers
7.11 Strategy for completion of incomplete work
7.12 Quality Control & Maintenance of Works under Mahatma Gandhi NREGS

Chapter 8 61
Entitlement VI - Right to worksite facilities

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8.1 Workers entitled to facilities at Mahatma Gandhi NREGS worksite

Chapter 9 63
Entitlement VII and VIII- Right to notified wage rate and right to receive wages
within 15 days

9.1 Notify Wage Rate

9.2 Accounts of Mahatma Gandhi NREGA wage earners
9.3 Payment of wages
9.4 Business Correspondents (BC)
9.5 Schedule of rates
9.6 Unskilled wage, Semi-skilled wage and Skilled wage
9.7 Enabling Structures of Payment Systems
9.8 Delay Compensation

Chapter 10 68
Entitlement IX – Right to conduct Social Audit of all Mahatma Gandhi NREGS
expenditure

10.1 Conduct of Social Audits

10.2 Ombudsperson
10.3 Grievance Redressal
10.4 Vigilance
10.5 Mandatory Pro-Active Disclosure
10.6 Minimum Principles of Transparency and Accountability
10.7 Record Keeping

Chapter 11 83
Information, Education and Communication (IEC) Activities

11.1 Information, Education and Communication (IEC)

11.2 Expenditure for IEC activities
11.3 National IEC Strategy
11.4 Preparation of Yearly Plan
11.5 Uniformity in messages
11.6 Nomination of State Nodal Officer
11.7 Integration for effective IEC strategy
11.8 Disseminating Good Practices
11.9 Library in MIS
11.10 Water Conservation Success Stories webpage
11.11 IEC for Permissible Use of Machineries
11.12 IEC for Individual beneficiaries benefits

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11.13 Social Media Handles

11.14 Publicity on Job Cards

Chapter 12 87
Management Information System (NREGASoft)

12.1 NREGASoft
12.2 NREGASoft Change Management System
12.3 Stakeholders
12.4 Modules in NREGASoft

Chapter 13 91
GeoMGNREGA – GIS Implementation under Mahatma Gandhi NREGA

13.1 GeoMGNREGA Phase-I (Geotagging of Completed Assets)

13.2 GeoMGNREGA Phase-II (Geotagging in 3 Stages)
13.3 Exemptions under GeoMGNREGA
13.4 The way forward
13.5 Janmanrega- Citizen Centric Mobile Application
13.6 MIS Report R 24.8

Chapter 14 99
Direct Benefit Transfer (DBT) and the Aadhaar Platform

14.1 Direct Benefit Transfer

14.2 Aadhaar Based Payment System (ABPS)
14.3 Provisions of Adhaar Act
14.4 Requirements and arrangements
14.5 DBT Strategy
14.6 Step by Step Process of conversion of accounts into Aadhaar Based Payments
System (ABPS)
14.7 Automation of ABPS

Chapter 15 106
Financing Mahatma Gandhi NREGA

15.1 Release of Funds

15.2 Administrative Expenses
15.3 Receipt Expenditure Advance and Transfer (REAT) Module
15.4 Component wise State Nodal Bank Account & State Linked Scheme
15.5 Complaints and fund release

Chapter 16 112

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Skilling and Capacity Building under Mahatma Gandhi NREGA

16.1 Barefoot Technicians

16.2 Project UNNATI
16.3 Cluster Facilitation Project (CFP)
16.4 Capacity building/training of Technical Persons
16.5 Training Need Assessment and Preparation of Annual Capacity Building Plan

Chapter 17 119
Partnership with Civil Society Organizations

17.1 Role of Civil Society Organisations

17.2 Unique ID
17.3 Collaborative engagement
17.4 Implementation architecture
17.5 Community Based Organisations (CBOs)

Chapter 18 121
Awards under Mahatma Gandhi NREGA

18.1 Mahatma Gandhi NREGA Annual Awards

18.2 Framework of Awards

Chapter 19 123
Research under Mahatma Gandhi NREGA

19.1 Two-pronged strategy to strengthen the domain of research and impact

evaluation studies

Chapter 20 124
Key Functionaries and their Roles

20.1 Gram Panchayat Level

20.2 Technical Assistant
20.3 Block Level
20.4 District Level

Chapter 21 129
Software for Estimate Calculation Using Rural rates for Employment (SECURE)

21.1 SECURE (Software for Estimate Calculation Using Rural rates for Employment)
21.2 Benefits of SECURE
21.3 Stakeholders & Skills required

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21.4 Overview of SECURE

21.5 Activities in SECURE
21.6 Creating Estimates

Chapter 22 139
Planning of works under Mahatma Gandhi NREGS using Geospatial Technology

22.1 Process of GIS Based Planning

22.2 Discussion of draft GIS based Integrated Action Plan in Gram Sabha and its
implementation
22.3 Documentation of GIS based plan at the Gram Panchayat
22.4 Capacity Building and Training
22.5 Monitoring of Progress
22.6 National Mobile Monitoring Service (NMMS)
22.7 Sharing of NMMS Attendance
22.8 Jaldoot App

Annexure 145
i. Permissible List of Works under Mahatma Gandhi NREGA
ii. Suggested list of machines which can be used under Mahatma Gandhi
NREGA
iii. The list of Mahatma Gandhi NREGA works directly linked to Agriculture and
allied activities as per the Schedule-I of Mahatma Gandhi NREGA
iv. Description of work in terms of various combinations of categories within
the framework of permissible works as per provisions of the Schedule-I
v. Schedule of Activities for Tree Plantation
vi. Typical units of expected economy, durability and outcome/ productivity
of Mahatma Gandhi NREGA asset
vii. Standard Contents Of A Case Record/Work File

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Chapter 1
Act and Schedule

1.1 The Act

The National Rural Employment Guarantee Act was notified in 2005. As per an
amendment to the Act, the words ‘Mahatma Gandhi’ were prefixed to National
Rural Employment Guarantee Act (hereinafter known as “Act”). The Act covers
the entire country with the exception of districts that have cent percent urban
population.

1.2 State/UT participation

States have notified their respective Mahatma Gandhi National Rural
Employment Schemes, as per the requirement of the Act. The Scheme formulated
by the State Government, should provide for the minimum features specified in
Schedule I of the Act. Persons employed under any State Scheme made under the
Act shall be entitled to minimum facilities listed in Schedule II of the Act. The
Schemes prepared by the States have to be consistent with the amendments made,
from time to time, to the Act and its Schedules.

1.3 Amendment(s)
States are required to amend/ modify their Mahatma Gandhi NREG Schemes as
per amendment(s) made, from time to time, to the Act and its Schedule.

1.4 Non-compliance of the Act will be an offence

Non-compliance of the provisions of the Mahatma Gandhi NREGA will be
considered as an offence under the Mahatma Gandhi NREGA, thereby, attracting
the provisions of section 25 of the Act.

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Chapter 2
Entitlements under Mahatma Gandhi NREGA

2.1 Entitlements under Mahatma Gandhi NREGA

Mahatma Gandhi NREGA provides a number of legal entitlements to the job
seekers through a series of provisions in the Act. While the Act makes provision
for at least hundred days work per rural household in a year, it is the strong legal
framework of rights and entitlements that come together to make the hundred
days of work per year possible.

2.2 The Annual Master Circular for the FY 2021-22

The Annual Master Circular for the FY 2021-22, like the earlier versions, is
organized around the major entitlements of the job seekers and the mechanisms
that enable the implementing agency to implement Mahatma Gandhi NREGS.

2.3 The Annual Master Circular - a comprehensive document

The Annual Master Circular is a comprehensive document covering all aspects
of implementation of Mahatma Gandhi NREG Schemes, subject to the provisions
of Mahatma Gandhi NREG Act, 2005 and the Schedule I and II of the Act, as
amended from time to time.

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Chapter 3
Entitlement I - Right to a Job Card

Every household residing in any rural area is entitled to a Job Card which contains the
names and photographs of all adult members of the household so that they can demand
and receive work. The Job Card is a key document that records job seekers’ entitlements
under Mahatma Gandhi NREGA. It contains the updated details of work demanded and
received; wages paid etc. For this reason, it is extremely important that an updated Job
Card is available with the household at all times.

Entitlement to the Worker

Para 1, Schedule II: “The adult member of every household residing in any rural area
and willing to do unskilled manual work may submit their names, age and the address of
the household to the Gram Panchayat at the village level in whose jurisdiction of which
they reside for registration of their household for issuance of a job card.”

Para 2, Schedule II: “It shall be the duty of the Gram Panchayat, after making such
enquiry, as it deems fit, to issue a job card within fifteen days from the date of such
application…..”

3.1 Possession of Job Cards

All the Job Cards (JCs) must remain in the custody of concerned household and
possession of JC by any other person, including Mahatma Gandhi NREGS
functionaries and PRIs shall be considered as a violation of the Act. If JC is taken
for updation, it must be returned immediately afterwards. JC found in the
possession of any Panchayat or Mahatma Gandhi NREGS functionary or anyone
else, without a valid reason, will be considered as an offence punishable under
section 25 of the Act. It is the duty of the District Programme Coordinator and
the State Government to ensure that the JC remains in the possession of the
concerned JC holder only.

3.2 Regular update of entries in the JCs

It shall be the duty of the concerned Gram Rojgar Sahayak (GRS) or authorized
functionary to update the JC of all job seekers, who have demanded job, have
been allocated work and received payments, within 15 days from the date of any
of these events.
3.3 Verification/ Updation of Job Cards through campaigns

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The States may hold time bound campaigns to verify/ update JCs on a periodic
basis. It is the role of the District Programme Coordinator/ Collector and the State
Government to ensure that these verification campaigns are conducted in a time
bound manner. For verification/ updation of a Job Card, the following may be
looked into:

I. SECC TIN number, if any; bank account/ Post Office account number must
be verified and entered into the Job Card.
II. Either family photo or photos of workers or individual photos (preferably)
of that family, duly attested by the competent authority is mandatory.
III. Demand, allocation, work done and payment details must be updated in the
Job Card.

3.4 Cancellation of Job Cards

No JC is to be cancelled in a routine manner and certainly not on the ground of
non-demand / non-reporting for work. The JCs can be cancelled, after due
verification, only if,

I. The household has migrated permanently to the urban areas, or

II. It is proved to be a duplicate, or
III. It has been registered based on forged documents (i.e., Not issued by
authorized personnel and/or issued to non-existent person or to a person on
the basis of fake identity), or
IV. The household has migrated to a different Gram Panchayat.

Further, in case a Gram Panchayat area is declared as a Municipality/ Municipal

Corporation, all households residing in the area will cease to have the facilities of
employment on production of the existing Job Cards. All such Job Cards shall be
considered as automatically cancelled. The DPCs will ensure that these are done
immediately after such notification. Concomitant changes will also be made by
the concerned State Government, who will also bring this to the notice of the
Ministry.

In all cases, the Programme Officer, after independent verification of the facts,
may direct the Gram Panchayat to cancel the JC. All additions / deletions /
cancellations must be made public, presented to the Gram Sabha / Ward Sabha,
reported to the Programme Officer and updated in the MIS.
3.5 Fresh/ new Job Cards
The Programme Officer/District Programme Coordinator/ the State Government
will ensure that fresh job cards are issued with the same unique number in cases
where the previously issued job card is not fit for further usage. New names will
be entered on the existing Job Cards in case of new members attaining adulthood,
new additions in the households due to marriage etc.

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New JCs will be provided to rural households who want to work under Mahatma
Gandhi NREGS but do not have a JC, after due verification by the Gram
Panchayat. In case, a household migrates to a different Gram Panchayat, a new
JC may be issued by the concerned Gram Panchayat.

3.6 Implementation of Indicative Framework for new Job Cards

The Ministry, in consultation with the States/ UTs has formulated and issued an
‘Indicative Framework’ for JC with respect to basic/ minimal requirements that
should be ensured in every Mahatma Gandhi NREGA Job Card issued to
beneficiaries across the country with regard to:-
I. Content
II. Layout
III. Cost
IV. Implementation.

The States/ UTs may incorporate the indicative guidelines in design and
utilization of the new Job Cards. Expenditure involved for printing of new job
cards, if required, will be met from administrative expenditure within the ceiling
of 6% of the State’s Mahatma Gandhi NREGS funds.

3.7 Pro-active inclusion of Socio-Economic Caste Census (SECC)

Vulnerable households
The households that are listed as vulnerable or deprived as per the SECC should
be issued Job Cards on priority. There is a possibility that many ‘landless
households dependent on manual casual labour for livelihood’ category (as per
SECC 2011), are not yet registered under the scheme. The States/ UTs should
proactively reach out to these landless and manual casual labour households and
register these households who do not have Job Cards and are willing to work
under Mahatma Gandhi NREGS.

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Chapter 4
Entitlement II - Right to Demand and Receive work
within 15 Days

Entitlement to the Worker

Para 6, Schedule II:
“Every adult member of a registered household whose name appears in the job card
shall be entitled to apply for unskilled manual work under the Scheme; and every such
application shall be compulsorily registered, and a receipt issued with the date, which
shall be entered in the computer system.”

Para 11, Schedule I:

“Work shall be provided within fifteen days, from the date of registration of the demand
for work or the date from which work has been demanded in case of advance
applications, whichever is later.”

4.1 Demand for Work

4.1.1 Registering demand for work is central to the implementation of Mahatma

Gandhi NREGA. The Programme Officer and the Programme Implementing
Agencies (PIAs) must ensure that the process of submission of applications for
work is kept open on a continuous basis. Every demand for work is required to
be acknowledged by a dated receipt.

4.1.2 Normally, applications for work must be submitted for at least fourteen
days of continuous work and provision shall be made in the Scheme for
submission of multiple applications by the same person, provided that the
corresponding periods for which employment is sought, do not overlap.

4.2 Allocation of Work

4.2.1 The Programme Officer and implementing agencies must ensure that
workers in need of employment under Mahatma Gandhi NREGA are provided
work within 15 days of the receipt of the application or the date of demand, in
case of advance application, whichever is later.
4.2.2 The mandate of the Act is to provide at least 100 days of wage
employment in a financial year to every rural household whose adult
member volunteers to do unskilled manual work. The Ministry mandates

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the provision of additional 50 days of wage employment (beyond the
stipulated 100 days) to every Scheduled Tribe Household in a forest area,
provided that these households have no other private property except for
the land rights provided under the FRA Act, 2006.

4.2.3 In exercise of the provisions under Section 3(4) of Mahatma Gandhi

NREGA, the Central Government has decided to provide up to an additional 50
days of unskilled manual work in a financial year, over and above the 100 days
assured to job card holders in such rural areas where drought or any natural
calamity (as per Ministry of Home Affairs) has been notified. The notification to
provide up to additional 50 days of unskilled manual work, over and above 100
days in drought or natural calamity notified rural areas, is issued by the Ministry
of Rural Development as recommended by Ministry of Agriculture & Farmers
Welfare.

4.2.4 As per the provisions of Para 9, Schedule I of the Mahatma Gandhi

NREGA, “adequate shelf of works shall be maintained by every Gram Panchayat
to meet the expected demand for work in such a way that at least one labour
intensive public work with at least one work which is suitable for particularly
Vulnerable Groups especially the aged and the disabled which shall be kept open
at all times to provide work as per demand.”

According to Para 10 of Schedule I, “while opening works in public works

category, it shall be ensured that the ongoing or incomplete works should be
completed first.”

4.3 Multiple mechanisms for demand for work

4.3.1 State Governments are mandated to put in place multiple mechanisms by

which rural households can submit applications for demand for work at the Gram
Panchayat (GP), Block and District level.

4.3.2 The multiple channels to receive applications for work should necessarily
include Programme Officer (PO), Gram Rozgar Sahayak (GRS), Panchayat
Secretary / other officials in the Gram Panchayat, Sarpanch, Ward member,
Anganwadi worker, Mate, Self Help Group (SHG) / Village Organization, village
level revenue functionary, Common Service Centre, Producers’ Group under
Deendayal Antyodaya Yojna – National Rural Livelihoods Mission (DAY-
NRLM) and Mahatma Gandhi NREGS Labour Group.

4.3.3 Registration of demand should necessarily include provisions through

multiple modes. It shall be ensured that concerned functionaries are sensitized on
these multiple channels and modes, and demand from any one of them is

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considered valid and honored as per timeline of 15 days. The multiple modes
include:

a. Oral application, duly reduced to a written application of demand

b. Written application (through specified forms / Form 6 / white paper)
c. Telephonic application (through the Interactive Voice Response System
(IVRS / Call Centers)
d. Through Kiosks set up by the State Governments
e. Online application (through the NREGASoft or any other web medium
duly notified by the appropriate government)

4.3.4 The demand can be registered at the Gram Panchayat office, Block office,
during the Rozgar Diwas as well as at the worksite.

4.3.5 The Gram Panchayat or the Programme Officer, as the case may be, shall
be bound to accept valid applications of work.

4.3.6 The State may facilitate registration of demand and allocation of work at
worksite through biometric or MMS facility.

4.3.7 In addition, the Ministry may facilitate direct registration of application

for demand for work through a national IVRS and the NREGASoft (worker
module) amongst others.

4.4 Dated Receipt

The demand for work must be followed by the issuance of a dated receipt, without
fail. Immediately upon receipt of application for demand for work, the
GRS/concerned Gram Panchayat level functionary shall issue a dated receipt
acknowledging the same. It shall be ensured that application for demand for work
received from any automated system shall result in an automatic generation of a
dated receipt acknowledging the same. Non-provision of dated receipt will be
considered as an offence punishable under section 25 of the Mahatma Gandhi
NREG Act,2005.

4.5 Rojgar Diwas

In order to accurately register unmet demand, effectively convey the entitlements
and rights of workers and redress grievances, Gram Rojgar Diwas should be
organised as a means of demand registration and grievance redressal. The District
Programme Coordinator must ensure that the Rojgar Diwas is preceded by
appropriate IEC activities. The Gram Panchayats must be especially oriented on
the Rozgar Diwas Calendar.

4.5.1 Roles and Responsibilities for the conduct of the Rojgar

Diwas are as under:

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a. The District Programme Coordinator will ensure that Rojgar Diwas is
organized according to a monthly schedule devised by the District
Programme Coordinator or by the State Government. This schedule will be
shared with the Ministry and will be in the public domain. Rojgar Diwas
should be organised at the Gram Panchayat and/or Ward Level at least once
a month.
b. The Gram Panchayat President/designated Gram Panchayat level
functionary will preside over the Rojgar Diwas. The GRS / Mate / SHG
federation members will conduct and record the proceedings.
c. The District Programme Coordinator will deploy link officers to conduct
monitoring visits on the scheduled days for Rojgar Diwas. The minutes of
the Rojgar Diwas will be available for public scrutiny and social audit, and
data on relevant parameters will be entered in the NREGASoft to correlate
with persondays generation.
d. The State will receive the reports on the conduct of the Rojgar Diwas. The
State Government will review District reports on the capture of demand on
a regular basis.

4.6 E-muster Roll

E-muster Roll has been operationalized for all the Gram Panchayats. While 100%
coverage is desirable, e-muster has encountered implementation challenges
owing to accessibility, internet connectivity, etc. Therefore, after careful
consideration, it has been decided that the State Governments may permit
issuance of paper musters for specified blocks, after seeking prior approval of the
Ministry. State Governments are encouraged to devise appropriate mechanisms
that facilitate the registration of demand at worksites.

In pursuance of section 15 (7) of the Mahatma Gandhi NREG Act, the State
Government may, by order, direct that all or any of the functions of a Programme
Officer shall be discharged by the Gram Panchayat or any other local authority.

4.6.1 In specific reference to e-muster roll, the following needs to be

followed;

a) e-Muster rolls are muster rolls that can be generated using the NREGASoft
with pre-printed name of the workers allocated to a worksite. They have a
unique MIS generated muster roll number.
b) Before starting a work, the Gram Panchayat shall inform the Programme
Officer so that the Programme Officer can issue the required e-muster rolls.
c) If the Programme Implementing Authority is other than Gram Panchayat,
then the concerned Gram Panchayat will inform the Programme Officer, who
will issue work order to the concerned Project Implementing Agency along
with the required muster rolls.

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d) In case the Line Department has notified a Programme Officer i.e., Programme
Officer (LD) for the department, the same function shall be performed by the
concerned Officer.
e) The e-muster rolls should be authorized by the Programme Officer/
Programme Officer (LD) and issued to Gram Panchayats / other
implementing agencies, within three days from the date when the PIAs
declare their intent to start the works. Only those musters that are signed/
certified by the competent authority are considered authentic for generation
of pay orders (FTO). A record of muster rolls issued shall necessarily be
maintained and strictly monitored. In the case of e-muster, Muster roll
numbers are generated by the software and therefore, are not required to be
entered in the system.
f) For generating e-muster, following details are required to be filled:
I. Panchayat Name
II. Work Code
III. Date from and to
IV. Worker Category (unskilled or skilled/semi-skilled)
V. Number of workers in one muster roll
g) As per the current provision in the MIS, Gram Panchayat may print the
certified / issued e-MR by the Programme Officer using the respective log-in
passwords in the NREGASoft.
i). Consistent with the instructions issued in 2.2.6, paper musters can be issued with prior
approval of the competent authority.

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Chapter 5
Entitlement III – Right to Unemployment Allowance

Entitlement to the Worker

Section 7(1), Mahatma Gandhi NREGA: “If an applicant for employment under the
Scheme is not provided such employment within fifteen days of receipt of his application
seeking employment or from the date on which the employment has been sought in the
case of an advance application, whichever is later, he shall be entitled to a daily
unemployment allowance in accordance with this section.”

The daily unemployment allowance will be at a rate not less than one fourth of the wage
rate for the first thirty days during the financial year and not less than one half of the
wage rate for the remaining period of the financial year.

5.1 Responsibility of the State Government

Accordingly, State Governments are required to:

5.1.1 Specify the rate of unemployment allowance payable, which will not be
less than one-fourth of the wage rate for the first thirty days and not less than one-
half of the wage rate for the remaining period of the financial year.
5.1.2 Frame Rules governing the procedure for payment of Unemployment
Allowance.
5.1.3 Make necessary budgetary provision for payment of Unemployment
Allowance.

5.2 Calculation and payment of Unemployment Allowance

5.2.1 NREGASoft has been enabled to calculate Unemployment Allowance

based on the data entered by the implementing agency. The detailed section on
Mahatma Gandhi NREGA MIS in the present document may be referred to for
further information. NREGASoft will check for cases of demand which have not
resulted in provision of work within 15 days from the date of registration of
demand or the date from which work has been demanded, whichever is later. The
provision of work is evidenced by the date at which the muster roll is started.

5.2.2 Based on this data, the Unemployment Allowance will be calculated and
placed in the login of the Programme Officer (PO) for her / his decision in the
matter. The decision of the Programme Officer will be made available on the web

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reports of NREGASoft. The Programme Officer will ensure that all entries relating
to Unemployment Allowance are made through NREGAsoft only.

5.2.3 Following the process defined in the relevant rules framed by State
Government, Unemployment Allowance shall be paid to the worker(s). The State
Government, District Programme Co-Ordinator (DPC) and Programme Officers
will monitor this for each Gram Panchayat and also take all required remedial
measures, like getting an adequate shelf of projects prepared in the Gram
Panchayats. MIS Reports on payment of unemployment allowance and remedial
measures taken will have to be part of the essential set of reports for monitoring at
the State level.

5.2.4 The Job Card should contain the amount of Unemployment Allowance
paid, if any. The Register - III (to be maintained at the Gram Panchayat) should
contain requisite information of Unemployment Allowance paid to the workers.

5.3 Suggested procedure to State Governments for payment of

Unemployment Allowance
The procedure should be kept very simple and may include:

5.3.1 Automatic generation of a payment order (requiring no separate sanction

order) and payment of Unemployment Allowance from the State Employment
Guarantee Fund (SEGF) or any other fund specified for this purpose, on the basis
of the data in the Programme Management Information System(NREGASoft).

5.3.2 Payment is to be made no later than 15 days. If the decision is not taken
within 15 days, then it shall be deemed as approved, from when it becomes due or
else the recipients shall be entitled to compensation based on the same principles
as Compensation for Delayed Payment of Wages.

5.3.3 Unemployment Allowances to be credited to Bank/ Post Office account,

as in the case of wage payments etc.

5.4 Rejection of liability to pay Unemployment Allowance

The liability of the State Government to pay Unemployment Allowance to a household
during any financial year shall cease as soon as

5.4.1 The work is allocated by Gram Panchayat or Programme Officer with the
instruction to report for work, either by himself / herself or to depute at least one
adult member of his/her household; or,
5.4.2 The period for which employment is sought comes to an end and no
member of the household of the applicant had turned up for employment; or,
5.4.3 The adult members of the household of the applicant have received in
total at least one hundred days of work within the financial year; or,

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5.4.4 The household of the applicant has earned as much from the wages and
Unemployment Allowance taken together as is equal to the wages for one hundred
days of work during the financial year.

5.5 Rejection of claim to Unemployment Allowance

5.5.1 An applicant who does not accept the employment provided to her / his
household; or does not report for work within fifteen days of being notified by
the Programme Officer or the implementing agency; or continuously remains
absent from work without obtaining permission from the concerned implementing
agency, for a period of more than one week; or remains absent for a total period of
more than one week in any month, shall not be eligible to claim the Unemployment
Allowance payable under this Act for a period of three months thereafter but shall
be eligible to seek employment under the Scheme at anytime.

5.6 Automatic Payment of Unemployment Allowance

5.6.1 Failure to take decision and to pay unemployment allowance during the
prescribed time shall result in automatic payment of due amount into the account
of the worker.

5.7 Workers filing for unemployment allowance

5.7.1 Wage seekers can also apply for the Unemployment Allowance at the
Gram Panchayat or Block Office.

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Chapter 6
Entitlement IV – Right to Plan and Prepare a Shelf of
Projects
All workers have a right to participate in the Gram Sabha/Ward Sabha and decide the
works and the order of priority to be taken up under Mahatma Gandhi NREGA for their
Panchayat.

Entitlements to the Workers

Section 16(1) of the Act: “The Gram Panchayat shall be responsible for identification
of the projects in the Gram Panchayat area to be taken up under a Scheme as per the
recommendations of the Gram Sabha and the Ward Sabha, and for executing and
supervising such works.”

Para 7, Schedule (1) of the Act: “There shall be a systematic, participatory planning
exercise at each tier of Panchayat, conducted between August to December month of
every year, as per a detailed methodology laid down by the State Government. All works
to be executed by the Gram Panchayats shall be identified and placed before the Gram
Sabha, and such works which are to be executed by the intermediate Panchayats or other
implementing agencies shall be placed before the intermediate or District Panchayats,
along with the expected outcomes.”

6.1 Preparation of Labour Budget and the Annual Convergent Planning

Exercise for Identification of Projects

6.1.1 Identification of Shelf of Projects and preparation of Labour Budget (LB)

estimate is an essential annual work plan document that entails planning,
approval, funding and project execution modalities. Since the Shelf of Works and
LBs are prepared in accordance with the provisions under sections 13 to 16 of the
Mahatma Gandhi NREGA, the District Programme Coordinator has to ensure
strict adherence to the principle of bottom-up approach from the stage of planning
to approval of the selected shelf of projects by each Gram Sabha / Ward Sabha in
the district. The District Programme Coordinator is also responsible for preparing
in the month of December every year a labour budget for the next financial year
containing the details of anticipated demand for unskilled manual work in the
district.
6.1.2 The annual planning exercise for Mahatma Gandhi NREGS will be part of
the Convergent Planning Exercise for the Ministry. The thrust is on planning for
works related to Natural Resource Management (NRM), agriculture and allied
activities and livelihood related works on individual’s land leading to sustainable

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livelihoods as well as provisioning of livestock shelters for the individual
households. The NRM related works under Mahatma Gandhi NREGS shall be
taken up in convergence with Pradhan Mantri Krishi Sinchayee Yojana
(PMKSY), Integrated Watershed Management Programme (IWMP) and
Command Area and Water Management (CAD&WM) schemes for better
outcomes of the water conservation and water harvesting measures. Technical
inputs for planning shall be drawn from the resources available in the district
under Mahatma Gandhi NREGS, CSO partners and other line department
agencies. In case of planning for NRM works, the technical inputs will be drawn
from the joint pool of technical personnel of IWMP in Watershed Cell cum Data
Centre (WCDC), Mahatma Gandhi NREGS unit, Water Resource Department
and the Agriculture Department. The technical inputs relating to Excavation,
Renovation & Modernisation (ERM) / water bodies may also be sought from
Regional Office of Central Ground Water Commission (CWC).

6.1.3 The Self-Help Groups (SHGs) and Producers’ Groups under DAY-
NRLM will be closely involved in the planning especially in case of
implementation of watershed projects under Mahatma Gandhi NREGS.

6.1.4 The Gram Panchayat, while deliberating and finalizing prioritization of

shelf of projects, will keep Micro watersheds of 500-1000 hectares that often
comprise 1-10 Gram Panchayats, in perspective. To facilitate evidence based
scientific NRM planning process, the recommended work plan on Watersheds/
Command Area approach as approved in the District Irrigation Plan will be sent
to all the concerned Gram Panchayats for community validation and vetting. The
final DPR, reflecting all community suggestions will then be recommended by
all Gram Sabhas of all Gram Panchayats involved in the Watershed/ Command
Area. The process of creating a community organization at the watershed level
will also commence simultaneously so that a community led planning and
implementation structure is in place well before financial resources are
committed for the project.

6.1.5 The Gram Panchayat should also synchronize the shelf of projects with
Gram Panchayat Development Plan (GPDP) so that all Mahatma Gandhi NREGS
works are necessarily part of the GPDP.

6.1.6 Proceedings of each Gram Sabha/Ward Sabha in which the respective

shelf of projects for the GP has been approved, have to be uploaded as an
attachment to the respective LB in the NREGASoft.

6.1.7 The State Government is also required to furnish a certificate to the effect
that the provisions made in the Mahatma Gandhi NREGA for preparation of Shelf
of Works and LB have been taken into account and a bottom-up approach has
been adhered to in the preparation of Shelf of Works.

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6.1.8 The Labour Budget should comprise a month wise anticipated quantum
of demand for work along with a plan that outlines the quantum and schedule of
works to be provided to those who demand work.

6.1.9 Steps in the Labour Budget Preparation and Consolidation: The District
Programme Coordinator will ensure estimation of anticipated demand for
unskilled manual work in the district. The assessment of need for asset creation
through Mahatma Gandhi NREGA is to be undertaken at the community level,
by the Gram Panchayat through participatory processes. The outputs of these
processes need to be consolidated at the Gram Panchayat level and presented
before the Gram Sabha for approval.

a) The plan must assign priorities to the various identified works.

b) The sub steps in this are:
i. Estimation of Demand
ii. Identification of Needs
iii. Identification of Resource Envelope
iv. Preparation of Draft Development Plan
v. In such cases where the GP has been identified for GIS based planning,
all works under Mahatma Gandhi NREGS should have been identified
using GIS/RS tools in a saturation mode. The GP resolution shall also
indicate the phasing under which the works are to be taken up.
vi. Approval by the Gram Sabha/ Ward Sabha.

c) The Role of the Gram Panchayat: The Gram Panchayat is to submit the
annual plan approved by the Gram Sabha to the Programme Officer.
d) The Role of the Programme Officer: The Programme Officer is to
scrutinise the annual plans on the parameters of whether the works fall
under the list of permissible works, and whether the overall wage material
ratio is maintained. The Programme Officer then consolidates these plans
in the Block Plan and submits it to the Block Panchayat for approval.
e) Role of other Implementing Agencies: In case works are to be executed
by agencies other than Gram Panchayats, these works shall be placed
before the intermediate or district Panchayats along with expected
outcomes. In any case all such approvals shall be communicated to the
Gram Panchayat before they are taken up.
f) Role of the Block Panchayat/Intermediate Panchayat: The Block and
the Intermediate Panchayats consider and approve the Labour Budget
proposed by the Programme Officer. The Block / Intermediate Panchayat
then submit the approved plan to the District Programme Coordinator.

6.1.10 Role of District Programme Coordinator (DPC): The Block plans

will be consolidated and approved at the district level. The district will be the
synergizing unit for convergent planning under the leadership of the DPC,

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wherein, the DPC should ensure that the Annual Action Plans relating to
Mahatma Gandhi NREGS, IWMP and PMKSY are coordinated in such a way
that with the convergence of the ongoing schemes in the area, a comprehensive
project of village/ watershed/ command area, incorporating/ integrating all the
works/ activities required for the integrated development of the village/
watershed/ CAD approach is prepared. The DPC will ensure that the NRM
component of Labour Budget of Mahatma Gandhi NREGS is essentially made
part of the District Irrigation Plan (DIP) in consultation with Central Ground
Water Board (CGWB), National Remote Sensing Centre (NRSC),Central Water
Commission (CWC), Water Resources and the Agriculture Departments. The
consolidation of Block plans will be followed with an approval process. For
approval at the district level, for all the works planned to be implemented by the
Gram Panchayats and other IAs, the 60:40 ratio in wage and material must be
maintained at the district level. District Programme Coordinator should ensure
that at least 60% of the works taken up at the district level, in terms of cost, shall
be for creation of productive assets directly linked to agriculture and allied
activities through development of land, water and trees. The DPC/ Collector will
further ensure that the planning for works is such that at least 65 % of expenditure
under Mahatma Gandhi NREGS is on NRM works in FY 2020-21, in the
identified 2129 Blocks under Mission Water Conservation (MWC) rural Blocks
of the country. The MIS is enabled to monitor the performance in these blocks.

6.1.11 Role of State Government: Similar consolidation and approval process

should also be undertaken at the State Level. The States/ UTs are advised to
incorporate the advancement in space technology and remote sensing to take up
GIS based planning and to also ensure that all the permissible works under
Mahatma Gandhi NREGS are identified in saturation mode and are included in
the plan for implementation in a phased manner. The State Governments should
ensure that in such cases where Gram Panchayat is the implementing agency, the
works are ratified by the concerned Gram Sabha. In case of implementing
agencies being other than the Gram Panchayat, the works should have been
ratified by the intermediate or the District Panchayats along with the expected
outcomes.

6.1.12 Role of Empowered Committee (EC) of the Ministry: State

Governments as well as the Governments of Union Territories should make
efforts to present a realistic labour budget. The States and Union Territories are
required to submit their Labour Budget proposal along with execution plans and
strategies to the Empowered Committee of the Ministry every year. The role of
EC is to pragmatically consider the proposal and arrive at an indicative LB for
the State/UT through review of the performance, the planning process adopted,
appreciation of the initiatives and strategies of the State as well as factoring the
requirement of the State in terms of poverty (on the basis of deprivation figures
of the State/ UT as per Socio Economic Caste Census, 2011), natural calamities

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like drought etc. The LB, thus arrived at is in no way a cap on actual performance.
The States/UTs can exceed their LB, if there is demand on ground.

6.2 Focus on Vulnerable households and Communities

There should be special focus on vulnerable households and communities while
preparing estimates for anticipated demand, list of works on individual land and
list of other works that provide direct individual benefits. The Convergent
Planning Exercise shall make use of automatically included and deprived
Households of SECC to ensure full coverage of poor and vulnerable households.

6.3 Focus on Climate Change

Infrastructure built under Mahatma Gandhi NREGS leads to increased water
availability for irrigation, groundwater recharge, increased agricultural
production and carbon sequestration. The Ministry of Environment, Forest and
Climate Change recognizes Mahatma Gandhi NREGA as one of the 24 key
initiatives to address the problem of climate change, while simultaneously
improving the livelihoods of the poor, particularly the Category A activities,
which are public works relating to natural resource management.

Planning and design of works under Mahatma Gandhi NREGS should take into
account, impacts of climate change in order to ensure resilience of vulnerable rural
communities and make the benefits sustainable in the long run. Specifically, the
following things should be ensured:

I. Historical and projected climate change data, especially incidence of

droughts and floods, along with vulnerability assessment at the district, block
or gram panchayat level should be used in the planning and design of
Mahatma Gandhi NREGS works.
II. Different kinds of complementary Natural Resource Management (NRM)
work such as land development with plantation on the bunds, farm ponds and
compost pits should be combined, in order to ensure durability of assets and
resilience of communities that depend on such assets.

6.4 Gram Panchayats as custodian of shelf of works

Where the Gram Panchayat is the implementing agency, all works shall
mandatorily be approved by the Gram Sabha. The Gram Panchayat is the
custodian of the shelf of projects and all PIAs working in the Gram Panchayat
should report their plans to the Gram Panchayat, which should duly incorporate
those in the annual plan of Mahatma Gandhi NREGS. For the works implemented
by PIAs other than Gram Panchayat, approval may be obtained from the Block/
Intermediate/District Panchayat, depending on the level of engagement. Gram
Panchayat level shelf of projects should be at least two times the anticipated
demand for employment.

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6.5 Expected outcomes
The expected outcomes from executing each work will mandatorily be part of the
estimate. The asset-wise expected outcomes may be seen at para 7.12.2.

6.6 Entry of Works into MIS and implementation of works as per decided
priority
Works will be entered on the MIS as per the order of priority decided in the Gram
Panchayat/ Intermediate Panchayat/ District Panchayat. The works will be
implemented in accordance with the priority decided by the Gram Panchayat/
Intermediate Panchayat/ District Panchayat.

6.7 Convergence
There are immense possibilities of convergence both at State and District level
with departments/schemes like agriculture, forest, horticulture, fisheries,
sericulture, animal husbandry, FFC/SFC grants to Panchayat, irrigation, minerals,
NRLM, PMAY, MPLADS, Railways, DWS, School Education etc. There can be
two kinds of convergences:-
(1) Where the converging department provides its technical know-how to
Mahatma Gandhi NREGS, (2) Where the converging department also provides
funds for convergence with Mahatma Gandhi NREGS e.g., AWC buildings. Even
in this case, there are two ways of converging funds. In one method, the
converging department can deposit its funds with SEGF and the works are
completed using both the funds. In the second method, the converging department
and Mahatma Gandhi NREGS clearly identify the items to be completed by their
own funds respectively such that the work can be completed. Works identified
under convergence plan shall be approved by the competent Panchayat i.e.,
the Gram Panchayat/ Intermediate Panchayat/ District Panchayat level, before
being included in the Shelf of Projects. If the work identified for convergence is
to be taken up after the appropriate Panchayat has approved the Annual Action
Plan, then such works can be placed before the competent Panchayats for their
approval. After such approval, the works will become part of the Annual Action
Plan. The State’s Annual Action Plan shall clearly reflect the convergence carried
out with the various departments and schemes in the following format:

State Convergence Framework

Sl. Department Programme/Scheme Financial convergence Technical
No. convergence
Total Cost Mahatma Gandhi Converging
NREGS funds Dept. funds

6.7.1 Integrated planning, by converging the resources available under seven

rural development schemes viz. Mahatma Gandhi NREGS, Deendayal
Antyodaya Yojana - National Rural Livelihoods Mission (DAY-NRLM),

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Pradhan Mantri Awaas Yojana – Gramin (PMAY-G), PMGSY and Shyama
Prasad Mukherji Rurban Mission (SPMRM) is encouraged.

6.7.2 The synergy of DAY-NRLM and Mahatma Gandhi NREGS programmes

should be utilised by facilitating the farmers identified under Mahila Kisan
Sashaktikaran Pariyojna (MKSP) and other sustainable agriculture-based
interventions taken up under DAY-NRLM to create and access these assets under
Mahatma Gandhi NREGS. A concerted effort should be made to facilitate these
households (HHs) access the following assets under Mahatma Gandhi NREGS.
i. Farm Ponds, dug wells and other water harvesting structures,
ii. Vermi/ NADEP compost pits,
iii. Cattle sheds, Goat sheds, Poultry sheds, Pig-sty etc.

The States need to identify the beneficiaries, map the existing Job Card holder
families, issue new Job Card to households that do not have Job Card but are
willing to work under Mahatma Gandhi NREGS, facilitate inclusion of work and
demand in Annual Action Plan of the Labour Budget and allocation of works to
the MKSP/DAY-NRLM women farmers with Job Cards.

The Cluster Level Federations constituted under the Mission could also act as the
Programme Implementing Agencies. This could be especially helpful for
livelihood enhancing Category B (individual) assets. Guidelines have been issued
recently to involve the CLFs in raising nursery/plantation of Moringa. Further,
guidelines are in the pipeline for facilitating CLFs role as PIAs.

6.7.3 Convergence of Mahatma Gandhi NREGS with other

Department/Ministry schemes:
Following is a list of activities / works that can be taken up under Mahatma
Gandhi NREGS in convergence with schemes of other Department(s) /
Ministr(y/ies). The relevant guidelines issued by Government of India are
indicated below:-

1. Anganwadi Centre (AWC):

It is a convergence of Mahatma Gandhi NREGS and Ministry of Women
and Child Development (MoWCD). The joint convergence guidelines
signed by Secretary, DoRD, Secretary MoPR and Secretary MWCD for
construction of 4 lakh Anganwadi Centres across the country was issued on
17th February 2016, which explains the modalities of the convergence.
These guidelines have been amended by MoWCD through their letter No.
14/1/2018
- CD-11 dated 24th April 2018. However, MoRD has agreed to converge
with MoWCD as per the guidelines dated 17th February 2016 and can be seen
at ‘Circular/Guidelines’ caption of Convergence on NREGASoft
(http://nrega.nic.in).

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2. Rural Connectivity:
It is a convergence of Mahatma Gandhi NREGS and PMGSY, both of
MoRD. The joint guidelines between Mahatma Gandhi NREGS& PMGSY
were issued vide Ministry letter No. Dy. 178/SRD/09-Mahatma Gandhi
NREGA dated 9thFebruary 2009 and further revised vide letter No. L-
11060/1/2011-MGNREGA dated 7th November 2013, which explains the
modalities of the convergence and can be seen at ‘Circular/Guidelines’
caption of Convergence on NREGASoft (http://nrega.nic.in).

3. Sericulture:
It is a convergence of Mahatma Gandhi NREGS and Ministry of Textiles.
The ‘Guidelines for taking up of host plants of Silkworms through
convergence of Mahatma Gandhi NREGS and Scheme of Catalytic
Development Programme (CDP)’, jointly issued by Ministry of Rural
Development & Ministry of Textile dated 8thOctober 2013, explains the
modalities of the convergence and can be seen at ‘Circular/Guidelines’
caption of Convergence on NREGASoft (http://nrega.nic.in).

4. Railways:
It is a convergence of Mahatma Gandhi NREGS and Ministry of Railways.
The Ministry of Rural Development has issued advisory vide letter No. J-
11017/42/2013-Mahatma Gandhi NREGA (UN) dated 6thApril 2018, which
explains the modalities of the convergence and can be seen at
‘Circular/Guidelines’ caption of Convergence on NREGASoft
(http://nrega.nic.in).

5. Rubber Plantation:
It is a convergence of Mahatma Gandhi NREGS and Rubber Board. The
guidelines issued by Rubber Board, dated 2nd August 2013, explain the
modalities of the convergence and can be seen at ‘Circular/Guidelines’
caption of Convergence on NREGASoft(http://nrega.nic.in).

6. Coconut Plantation:
It is a convergence of Mahatma Gandhi NREGS and Coconut Development
Board / Other Central initiatives. The ‘Guidelines for taking up coconut
cultivation through convergence of Mahatma Gandhi NREGS and Area
expansion scheme of Coconut Development Board’, issued in May 2014, and
‘Guidelines for replanting & rejuvenation of coconut gardens through
convergence of Mahatma Gandhi NREGS and Replanting & rejuvenation
scheme of Coconut Development Board’ explain the modalities of the
convergence and can be seen at ‘Circular/Guidelines’ caption of
Convergence on NREGASoft (http://nrega.nic.in).

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7. Aquaculture:
It is a convergence of Mahatma Gandhi NREGS and Scheme under Integrated
Development and Management of Fisheries of then Department of Animal
Husbandry, Dairying & Fisheries (MoA&FW). Joint guidelines issued on 9 th
November 2017, vide letter number F. No. 27035/22/2016-FY (IV), explain
the modalities of convergence and can be seen at ‘Circular/Guidelines’
caption of Convergence on NREGASoft (http://nrega.nic.in).

8. Fodder Farms:
It is a convergence of Mahatma Gandhi NREGS and Department of Animal
Husbandry & Dairying (DAHD). Joint guidelines issued on 26th June 2020,
vide letter number F. No. L- 15060/11/2020-RE-VII, explain the modalities
of convergence and can be seen at ‘Circular/Guidelines’ caption of
Convergence on NREGASoft(http://nrega.nic.in).

9. Community Sanitary Complexes (CSCs)

It is a convergence of Mahatma Gandhi NREGS and Department of Drinking
Water & Sanitation (DoDWS). Joint guidelines issued on 6thJuly 2020, vide
letter number L- 13060/48/2019-RE-VII, explain the modalities of
convergence with SBM (G) and can be seen at ‘Circular/Guidelines’ caption
of Convergence on NREGASoft (http://nrega.nic.in). Unskilled labour
component upto 230 persondays for construction of CSCs will be covered
under Mahatma Gandhi NREGA.

10. Medicinal Plants

It is a convergence of Mahatma Gandhi NREGS and National Medicinal Plants
Board (NMPB), Ministry of AYUSH. Joint Guidelines for convergence with
National Medicinal Plants Board (NMPB), Ministry of AYUSH and DoRD
have been issued, vide letter number L-13060/05/202-21-RE-VII dated
11.08.2021, to promote plantation of medicinal plants under Mahatma Gandhi
NREGS. The modalities of convergence and can be seen at
‘Circular/Guidelines’ caption of Convergence on NREGASoft
(http://nrega.nic.in).

11. Horticulture
It is a convergence of Mahatma Gandhi NREGS and Department of Agriculture
& Farmers Welfare (DoA&FW). Joint Guidelines with Department of
Agriculture, Cooperation & Farmers Welfare (DoAC&FW) have been issued,
vide letter no. L-13060/11/2020-RE-VII, dated 14.01.2021, to promote
horticulture. The guidelines will help fulfil the need of technical expertise,
good quality plants and training support in connection with promotion of
horticulture for livelihoods. The modalities of convergence and can be seen at

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‘Circular/Guidelines’ caption of Convergence on NREGASoft
(http://nrega.nic.in).

12. Nutri Garden

It is a convergence of Mahatma Gandhi NREGS and DAY-NRLM. Guidelines
have been issued on 04.05.2020 for promoting nutri-garden for individual
beneficiaries and community in convergence with State Scheme and NRLM.
Permissible activities promoting nutri -garden like land leveling, well,
plantation activities, soak pit, recharge pit, cattle shelter, goat shelter, piggery
shelter, poultry shelter, infrastructure for azolla cultivation, composting
infrastructures, horticulture trees, fishery pond. These activities can be taken in
rural areas while dovetailing with related Departments for supports like seeds
etc. The modalities of convergence and can be seen at ‘Circular/Guidelines’
caption of Convergence on NREGASoft (http://nrega.nic.in)

13. Boarder Road Organization

Mahatma Gandhi NREGS and Ministry of Defense have issued Joint advisory
on 12th November, 2021, vide letter number J- 11017/06/2021-RE-VII, which
explains the modalities of convergence for construction of roads in border
areas mostly keeping the defense and strategic consideration of the nation.
Border Road Organization (BRO) will be implementing agency and only the
unskilled labour component will be made by Mahatma Gandhi NREGA. The
technical guidance and supervision modalities will be provided by the BRO,
who will also ensure monitor quality of works. Quality standards of the roads
should conform to codes of Indian Road Congress (IRC) or PMGSY or BRO,
whichever is appropriate. The administrative sanction will be made by the
DPC, Mahatma Gandhi NREGS and the technical sanction will be made by
the BRO.

As per the Gazette notification no 2976, dated 7th July 2022, maintenance of
tunnel and bridges constructed by the Border Roads Organization” are also
included as permissible works under Mahatma Gandhi NREGA.

14. Moringa /Drum Stick Plantation

It is a convergence of Mahatma Gandhi NREGS and NRLM. Joint advisory
on promotion of Moringa/Drum Stick in convergence with DAY-
NRLM/SRLM have been issued on 27th September 2021, vide letter number
K-11060/05/2021-22/LH/Moringa. All non-negotiables (Social Audit for all
works) under Mahatma Gandhi NREGA will be followed while taking up
activities for promotion of Moringa/Drum Stick plantation. The monitoring of
progress should be done at the State/UT level by State Secretary, SRLM and
Commissioner, Mahatma Gandhi NREGA. The detailed modalities have been
mentioned in the advisory for promotion of Moringa/Drum Stick plantation.

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6.7.4 Construction of Gram Panchayat Buildings:- Construction of building of
Gram Panchayat is a permissible work. A Gram Panchayat Building may be
constructed with a maximum expenditure of Rs. 20 lakh under Mahatma
Gandhi NREGS. However, State may explore convergence with any other
line department, Finance Commission Funds (wherever applicable) to
construct a Building of a Gram Panchayat within a ceiling of Rs.20 lakh.

6.8 Suggested timelines for planning

Action to be Taken Time

Launch of Gram Panchayat level planning process and 2ndOctober
discussion of the planning process by Gram
Sabha/Ward Sabha.
Special Gram Sabha for approval of the Gram 3 October to 30th
rd

Panchayat November
level annual action plan.
Submission of Gram Panchayat Level Plan to the By 5 December
th

Block
Panchayat

Action to be Taken Time

Approval of Block Level Consolidated Annual Plan by By 20 Decemberth

Block Panchayat and submission of the same to

District Programme Coordinator/ Collector (The
consolidated Labour Budget including all
interventions proposed for the Block level should be
approved by the Block
Panchayat / Intermediate Panchayat)
Presentation of Block Plans by Programme Officer By 20thJanuary
before
DPC in the suggestive format circulated by the
Ministry and appraisal of same by the DPC.
Presentation of District Annual Plan and LB to District By 21st January
Panchayat by the District Programme Coordinator/
Collector (all interventions proposed for the district
should be approved at the district level)
Approval of District Annual Plan by the District By 31 of January st

Panchayat and submission of the same to State

Government. The DPC/ ADPC will present the plan
before the State/ UT Government in the suggestive
format circulated by the Ministry and the same will be
appraised before collation

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into State Plan.

Submission of Labour Budget to the Central By 10 February

th

Government
in the suggestive format circulated by the Ministry.
Meetings of the Empowered Committee and 20 February
th

finalisation of onwards
the LB
Communication of the LB to the States by Ministry By 31 March
st

and
further by the States to Districts, Blocks, and Gram
Panchayats

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Chapter 7
Entitlement V- Works under Mahatma Gandhi NREGA

The worker has to be allocated to a worksite preferably within 5 km of her/ his residence.
Work has to be definitely provided within the Block. If work is allocated to a worker
beyond 5 km of his residence, the worker has a right to get a travel allowance.

Para 18, Schedule II of the Act: “As far as possible, the employment shall be provided
within a radius of five kilometres of the village where the applicant resides at the time of
applying.”

Para 20, Schedule II of the Act: “In case the employment is provided outside the radius
specified in paragraph 18, it must be provided within the Block, and the labourers shall
be paid ten per cent of the wage rate as extra wages to meet additional transportation
and expenses for living.”

7.1 Work Execution under Mahatma Gandhi NREGA

The mandate of the Act is to provide not less than one hundred days of unskilled
manual work as guaranteed employment in a financial year to every household in
rural areas as per demand, resulting in creation of productive assets of prescribed
quality and durability, to strengthen the livelihood resource base of the poor.
To strengthen the livelihood resource base of the poor, the focus of the scheme is
on different kinds of works as elaborated in Para 4 of Schedule – I of the Act.

7.1.1 Implementing Agencies

As per the Mahatma Gandhi NREGA, ‘implementing agency’ includes any
department of the Central Government or a State Government, a Zila Parishad,
Panchayat at intermediate level, Gram Panchayat or any local authority or
government undertaking or non-governmental organization authorized by the
Central Government or the State Government to undertake the implementation of
any work taken up under a Scheme. User Associations recognised by the State
Government may also be Implementing Agencies. At least fifty percent of the
works in terms of cost shall be allotted to GPs for implementation.
The officer of a Line Department at the Block/ District level can also work as
Programme Officer (Mahatma Gandhi NREGA), who will be referred to as
PO(LD).

For enhanced participation of women in Mahatma Gandhi NREGA

implementation, efforts should be made to progressively engage Federations of

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Women Self-help Groups as Project Implementing Agencies (PIA) at the Gram
Panchayat/ Block/ District level.

7.1.2 Wage-Material Ratio

As per Para 20 of Schedule-1, Mahatma Gandhi NREGA, “For all works taken
up under the Scheme, by the Gram Panchayats and other implementing agencies,
the cost of material component including the wages of the skilled and semi-skilled
workers shall not exceed forty percent at the District level.”

7.1.3 Use of Machines

Para 22 of Schedule-1, Mahatma Gandhi NREGA, lays down that “As far as
practicable, works executed by the programme implementing agencies shall be
performed by using manual labour and no labour displacing machines shall be
used.” However, there may be activities in executing works which cannot be
carried out by manual labour, where use of machine may become essential for
maintaining the quality and durability of works. A suggested list of machines
which can be used under Mahatma Gandhi NREGA is given at Annexure-II.
The conditions for use of above mentioned machines are:

a) Use of machines listed above will be part of technical sanction in the estimates
and approval for use of machinery must be sought from the DPC or competent
authority. The operation of such machines should be duly recorded/
documented in each such case and be made part of the case record.
b) The use of machinery for compaction should be factored in while calculating
output for relevant item of unskilled work and SOR should be revised to
remove duplicity of same activity with machine and labour. It is
recommended to use separate SOR for unskilled manual work, wherein
compaction is done by use of machinery.
c) The estimate of Mahatma Gandhi NREGA work should contain machine rate,
as per the prevailing Schedule of Rates (SOR) of the State/line departments in
the area.
d) Such works must be specifically taken up for Social Audits. Details of use of
machines and their estimated cost, as well as the purpose for which machines
were used should be mandatorily displayed on the worksite display board in
local language. In case instances of violation of instructions relating to use of
machines are reported in Social Audit/ by NLM or as a complaint then no
fund shall be allowed from Centre for such project.

In case the machines are required to be installed for repeated use in the operations,
like production of building materials (CSEB, Fly Ash Bricks, Paver Blocks etc.)
efforts must be made to procure such machines from sources other than Mahatma
Gandhi NREGA as convergence support from the participating programme.

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In any case before commencing this activity, it must be ensured that the fly ash
bricks, Paver block etc. are being produced at a cost that is competitive with the
market rate. While calculating the cost of production of building materials, the
cost of machine will be included suitably i.e., it will be amortized.

7.1.4 Outcome Orientation of Works

Para 13 (c) of Schedule-I, Mahatma Gandhi NREGA, provides that each work
proposed to be taken up under Mahatma Gandhi NREGA shall have a summary
of the estimate, design and a technical note that indicate the expected outcome
from implementing the work.

7.1.5 Estimates/Design Preparation and Technical Vetting by

Superior Authorities

It should be ensured that the technical person authorised to prepare estimates and
design of the works to be executed under Mahatma Gandhi NREGS are
competent and possess the requisite knowledge for same. In case the technical
expertise is not available in-house, the technical resources from concerned line
department may be sought. Existing technical staff under Mahatma Gandhi
NREGS may be trained for preparation of such estimates by the experts in the
concerned line departments. It should be ensured that no technical sanction is
issued without mentioning the estimated period of completion and expected
outcomes in it.

A protocol for sanctioning of scheme based on technicalities involved and cost of

the project/ work should be notified by the States to ensure proper estimation and
uniformity. Further, vetting of estimate designs by superior technical authority/
personnel shall be mandatory and preferably the concerned superior personnel
should be from concerned line agency that generally executes such works.

The estimates and requirement of works which are highly technical in nature and
involve high cost (more than Rs.20 lakh), such as strengthening of river
embankment, desilting of river / canal, cascading of MI tanks, underground
drainage, lining of canal etc., should be vetted by the irrigation / concerned
competent department before being approved under Mahatma Gandhi NREGS.

SECURE (Software Estimate Calculation Using Rural Employment): The

SECURE is an online estimate calculation software developed for preparation of
estimates at all the levels in Mahatma Gandhi NREGS. The Technical sanction
and Administrative Sanction of the estimates will be online process.

Any work, whose outcome/benefit depends on the completion of the work in its
entirety, shall not be split into smaller works e.g., if desilting of a canal is to be
carried out for 10 km, then its estimate will not be split into smaller parts.

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7.1.6 Production of building materials

For many works that are permitted under Mahatma Gandhi NREGA, bricks, tiles,
paver blocks, etc., are used. The production of such building materials can
provide employment to unskilled labour. The production of building material
required in execution of Mahatma Gandhi NREGS works has been permitted as
follows; such production will not be a ‘standalone’ activity i.e., building material
production under Mahatma Gandhi NREGS shall be undertaken to be used for
works under Mahatma Gandhi NREGS and is neither to be sold in the open
market nor to be used in any other Government Scheme. Before taking up the
production of building materials, it will be ensured that the cost of production is
competitive with the market rates.

7.1.7 Procurement of Materials under Mahatma Gandhi NREGA

The procedure for making public procurement must conform to the following:

a) While procuring material/items, principles indicated in the General Financial

Rules of GoI or the State Financial Rules should be scrupulously followed
and all related records should be kept meticulously for scrutiny by any
authority, or by the public.
b) All procurement orders must be approved by the competent State government
official on whom such financial powers are vested. In no case, shall such a
functionary be below the rank of Block Development Officer. Such financial
powers shall not be delegated further.
c) If some items are to be used across the entire block e.g., bricks, reinforcement
bars etc., then the requirement from each GP for the entire financial year may
be aggregated at the block level. The BDO shall call a tender for such
aggregated items so that materials are procured at competitive rates and
economies of scale are achieved. The BDO shall approve the vendors along
with rates for procurement of the aggregated items. In all such cases, the GPs
may procure the material at approved rates through vendors approved by
BDO. The States can also procure such aggregated items either at the District
or the State level after approval of the Principal Secretary in charge of
Mahatma Gandhi NREGS.
d) The specifications in terms of quality, type etc., as also the quantity of goods
and services (semi -skilled and skilled labour, excluding the services of mate)
to be procured are clearly spelt out keeping in view the specific needs, to
meet the basic needs of the implementing agencies, without including
superfluous and non- essential features. The specification of the building
material mentioned in the tender document should be taken from the approved
SoR of the State. The specifications of Non-SoR items shall be approved by
the authority one step above the procuring authority or any other authority
specified by the State in this regard.
e) Excess procurement of material should be avoided. The material must be
ordered for delivery at such a time that it can be consumed soon after its

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delivery. In no case the material procured should be lying idle for more than
a month after its supply.
f) The payment of material procured shall commence only after the labour
muster rolls have been cleared for payment i.e., wage payment must precede
the payment of material for that work.
g) Offers should be invited following a fair, transparent and prescribed
procedure;
h) The PIA should be satisfied that the selected offer adequately meets the
requirements in all respects;
i) The PIA should satisfy itself that the price of the selected offer is reasonable
and consistent with the quality required;
j) At each stage of procurement, the concerned PIA must place on record, in
precise terms, the considerations which were taken into account while taking
the procurement decision.
k) The items/material proposed to be procured should strictly be for the
permissible works under Mahatma Gandhi NREGS.
l) All procurement made should be entered in the MIS for monitoring i.e.,
quantity procured, total amount spent, the work/scheme for which the material
has been procured, date of delivery of material etc.
m) In case of individual beneficiaries, engaged in horticulture and plantation,
the procurement of planting material will be made by the beneficiary from
Government nurseries, private nurseries approved by the Government, at the
rates fixed by the Committee headed by the DPC.
n) Materials required for the individual works on private lands such as farm
ponds, dug wells, IHHLs etc. may be procured by the beneficiary households
at the rates approved by the competent authority, from any vendor having
GST number.
o) The procured material should be stored properly and the quantity thereof
will be entered in a stock register. The material consumed and the material
remaining should also be recorded in the stock register.
p) If the rate obtained for building materials is more than the SoR, then the
approving authority will be one level above the tender finalizing authority.

7.2 Types of Works

List of permissible works:

7.2.1 The Schedule – I of the Act provide list of permissible works categorised
into 4 major work categories. Based on the various works mentioned in the
Schedule, The work are further categorised into 24 major heads and 39 work
types, covering 266 types of works permissible under the Programme (It is also
available as (Annexure I).

Out of 266 permissible works, 150 works are related to agriculture and allied
activities, 58 works are related to Natural Resource Management and 58 works

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are related to rural infrastructure. In total, 85 works are water related. The MIS
has been enabled to generate each possible work in terms of various combinations
of above-mentioned categories within the framework permissible works as per
provisions of the Schedule-I.

7.2.2 Non- permissible Works

Works which are non-tangible, not measurable and repetitive in nature shall not
be taken up under Mahatma Gandhi NREGS.

7.3 Works Focusing on Agriculture and Allied Activities

The proviso below Sub Para (2) of Para 4 of Schedule 1, Mahatma Gandhi
NREGA, lays down that, “Provided that the District Programme Coordinator
shall ensure that at least 60% of the works to be taken up in a district in terms of
cost shall be for creation of productive assets directly linked to agriculture and
allied activities through development of land, water and trees.” With the thrust
on development of livelihoods, works prioritised in the convergent planning
process for individual beneficiaries will be given priority.

The list of Mahatma Gandhi NREGA works directly linked to Agriculture and
allied activities as per the Schedule-I of Mahatma Gandhi NREGA are given in
Annexure III.

7.4 Natural Resource Management Works - Mission Water

Conservation (MWC)

7.4.1 A convergence Framework for scientific planning and execution of water

management works with the use of latest technology has been mandated in
consultation with an agreement of the Ministry of Water Resources, River
Development & Ganga Rejuvenation and the Ministry of Agriculture and
Farmers Welfare. The focus will be on 2129 Blocks identified under MWC.

7.4.2 In pursuance of Schedule-I of Mahatma Gandhi NREGA, 266 kinds of

works/ activities have been identified as permissible works, of which 58 kinds of
works relate to NRM alone and 150 works are related to agriculture and allied
activities.

7.4.3 The works taken up in Mahatma Gandhi NREGS should change from
taking up individual, stand-alone works in a typical ‘relief works mode’ to an
INRM perspective. Planned and systematic development of land and harnessing
of rainwater following watershed principles should become the central focus of
Mahatma Gandhi NREGS work across the country to sustainably enhance farm
productivity and income of poor people. Even the works on private lands should
be taken up following the principles of watershed management in an integrated
manner.

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7.4.4 Technological support shall be taken from National Remote Sensing

Centre, ISRO for identification and holistic planning of permissible works to be
taken up in the watersheds using GIS Technology (BHUVAN). The GIS plans
shall be comprehensive ones incorporating all eligible works under Mahatma
Gandhi NREGS and the same shall be implemented in a phased manner.

7.4.5 Central Ground Water Board, a storehouse of information related to

groundwater resources and having technical expertise available at regional/ State
level on designs and structures suitable/ required for water stressed blocks based
on their geomorphological and climatic zone, should be consulted for planning,
monitoring and execution of structures impacting ground water resource.

7.4.6 Watershed management works can be taken up independently under

Mahatma Gandhi NREGA where there is no IWMP project sanctioned/proposed,
subject to the conditions that:

1) Watershed Management works will be taken up only after a comprehensive

assessment of the entire watershed in the GP and shall address all issues of
soil erosion, rain water retention and afforestation;
2) Stand-alone works in the above category without a comprehensive watershed
plan shall not be permitted;
3) Efforts to complete structures in one working season will be made rather than
carrying on works for many years;
4) The comprehensive watershed plan shall be prepared in accordance with the
concepts of ridge to valley treatment. It is recommended to use the satellite
imagery for this planning work. GIS technology should be used for the
watershed planning (refer Chapter -22);
5) For selection of the appropriate sites and preparing the above plans, the
Engineers/Technical Assistants and Mates of Mahatma Gandhi NREGS at
Block and GP level would be trained and supported by the State Level Nodal
Agency (SLNA) of IWMP and technical personnel of WCDC, the cost of
which would be met by the Administrative cost of Mahatma Gandhi NREGS.
E-Saksham, the massive open online course is available on NREGASoft,
which can be used by the technical functionaries for enhancing their capacity
for GIS based planning;
6) Watershed works will preferably be taken up in a cluster mode.

7.4.7 Watershed management works under Mahatma Gandhi NREGA in

convergence with IWMP- wherever IWMP project is already sanctioned, it must
be ensured that the material intensive works are taken up under IWMP, and all the
other labour intensive NRM works are done under Mahatma Gandhi NREGS.
Under no circumstance there shall be duplication or double counting of works. It
shall be the responsibility of the Programme Officers of Mahatma Gandhi NREGS

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and IWMP to ensure this convergence and follow all non-negotiables and
processes of Mahatma Gandhi NREGA.

The Department of Land Resources has transferred uninitiated projects and

projects in preparatory phase under Pradhan Mantri Krishi Sinchayee Yojana
(WDC-PMKSY) to the respective States to take them up under the respective
States’ budget. States are requested to give priority for taking up these projects in
convergence with Mahatma Gandhi NREGS following due procedure. The
communication by the Department of Land resources for the projects are
available on the below link:

i. Uninitiated Projects-
https://nrega.nic.in/netnrega/writereaddata/Circulars/2387Details_of_34
5_uninitiated_WDC-PMKSY_projects_transferred_to_State.pdf

ii. Preparatory Phase Projects –

https://nrega.nic.in/netnrega/writereaddata/Circulars/2388Details_of_Tra
nsfer_of_1487_Projects_letter_to_States_1.pdf

7.4.8 Areas where DPR needs to be revisited due to inadequacy, the eDPRs of
these watersheds should be used.

7.4.9 New IWMP projects - In all future IWMP projects where DPRs of IWMP
will be prepared, the NRM activities to be taken up through convergence with
Mahatma Gandhi NREGA need to be included and clearly indicated in the DPR
in consultation with concerned officials of Mahatma Gandhi NREGS, watershed
committees and Gram Sabha. The technical resources of Watershed areas should
be moved in these areas to prepare the DPRs. CSR support should be encouraged
to provide technical resources for these areas so that good DPRs may be prepared
and effective monitoring is done.

7.4.10 Prioritising Works of Command Area Development & Water

Management (CAD&WM), Extension, Renovation & Modernization (ERM) of
old CAD&WM projects and Water Bodies: The growing gap between irrigation
capacity created and irrigation capacity utilised is a major challenge facing
surface irrigation systems. The major reason for this growing gap is the neglect
of Command Area Development (CAD) works, especially On Farm Development
(OFD) works like field channels, field drains, farm drains, etc. The works
permissible under Mahatma Gandhi NREGA will entail one-time rehabilitation
of minors, sub- minors and field channels, including desilting, repair of
minor cracks, land levelling, repairs of earthen embankments, bank raising
and resurfacing canal base with clay, lining of canals, field drains and farm
net. Regular O&M will not be a permissible activity under Mahatma Gandhi
NREGA. It is advised that proposal(s) of maintenance of irrigation channels of
the GPs (after compilation at Block and District level) should be considered in

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consultation with the Irrigation Department. Only those cases, where
maintenance requirement is established, but could not be addressed as a part of
the regular maintenance work, can be considered under Mahatma Gandhi
NREGA, which may include desilting, maintenance of canal bunds and repair of
lining etc., for which detailed survey, with existing L-section & designed L-
section has to be carried out.

The States/ UTs should use list of completed AIBP/ other projects for ERM works
and list of non-functional Water Bodies for planning. There shall be no
duplication or double counting in respect of any other scheme of the Ministry of
Water Resources, River Development & Gang Rejuvenation.

7.4.11. Construction of Wells: A major activity that has been widely undertaken
under Mahatma Gandhi NREGA is the construction of wells. To ensure that
extraction of ground water is done referencing to the prevailing hydro-geological
conditions and without threatening the quantity (depth) and quality of the
resource, following conditions are being prescribed for undertaking digging of
wells under Mahatma Gandhi NREGA:

i. Bore wells and tube wells will NOT be considered as a permissible activity
under Mahatma Gandhi NREGA, under any circumstances;
ii. In areas which have been classified as critical or over exploited according to
CGWB’s latest assessment, only “group wells,” with sand filters for recharge
of wells, will be allowed where a group of farmers agrees to share the water
from such a “group well”. Each such group will comprise at least 3 farmers;
iii. There should be a formal agreement (on Stamp Paper) among farmers for
water sharing from a group well. Verification of the agreement within this
group will be through the GP;
iv. Only one member from one family can be the member of the group. He/she
cannot be member of more than one group;
v. A Group well should be registered as a Group Irrigation Well in
Revenue records;
vi. In areas classified as “safe” by the CGWB, individual wells may be
considered. Depth and diameter of such wells and well to well spacing must
conform to the hydrogeology of the area. In hard rock areas, diameters must
be kept within 8 m. For softer rock and alluvial areas, well diameter must be
less than 6 m. For any deviation in the above indicative sizes, the States shall
issue the amendment after seeking the advice of the competent department.
It is advised that every dug well should be constructed with sand filter for
recharge of wells.

7.4.12 Selection of Individual Beneficiaries

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I. Schedule I, Para 5 of the Act: “Works creating individual assets shall be
prioritised on land or homestead owned by households belonging to the:

a) Schedule Caste;
b) Schedule Tribes;
c) Nomadic Tribes;
d) De-Notified Tribes;
e) Other families below the poverty line;
f) Women-headed households;
g) Physically handicapped headed households;
h) Beneficiaries of land reforms;
i) The beneficiaries under the Pradhan Mantri Awaas Yojana-Gramin,
beneficiaries under the Scheduled Tribes and Other Traditional Forest
Dwellers (Recognition of Forest Rights) Act, 2006 (2 of 2007), and after
exhausting the eligible beneficiaries under the above categories, on lands of
the small or marginal farmers as defined in the Agriculture Debt Waiver and
Debt Relief Scheme, 2008 subject to the condition that such households shall
have a job card with at least one member willing to work on the project
undertaken on their land or homestead.”
II. SECC 2011 data may be utilized for prioritization of the eligible beneficiaries
based on the deprivation factors. Firstly, the beneficiaries shall be identified in
accordance with the categories mentioned in Para I above. Within each category
mentioned above, the beneficiaries shall be ranked according to their deprivations
in SECC 2011 data i.e., those beneficiaries having most number of deprivations
will be placed higher in the list. While selecting individual beneficiaries, those
ranked higher will be given preference. In case, a particular beneficiary’s name
does not figure in the SECC 2011 data, his/her name along with those names that
figure in the SECC 2011 list will be placed before the Gram Sabha. The Gram
Sabha shall then prepare a comprehensive list of beneficiaries ranked according
to their deprivations in each category.

III. The quantum of assistance given to individual beneficiaries will vary

according to the geographical locations and economic activity. On one hand, the
scheme must try to reach largest number of beneficiaries, but on the other hand,
one must give beneficiaries such assets that can lead to sustainable increase in
income, e.g., an irrigation well which usually costs up to Rs. 6 lakhs can transform
the life of a farmer. The decision for capping the quantum of assistance is to be
decided by the respective State Government. Till such time, the State Government
decides on the upper limit, the capping shall be at Rs. 2 lakh per beneficiary.

7.5 Works requiring special focus

7.5.1 During 2022-23, the thrust shall be on following areas:

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a) Water source sustainability permissible works under Mahatma Gandhi
NREGA to support Jal Jeevan Mission and to accord priority for development
of spring-sheds in hilly regions.
b) Creation of individual assets that lead to sustainable increase in incomes.
These works will include animal shed, farm ponds, plantations, vermi/
NADEP composting pits, dug wells, fish drying yard, land development,
biogas plant, bamboo plantation, development of Pastureland.
c) Construction and rejuvenation of Amrit Sarovar.

7.5.2 Construction of Anganwadi Centres (AWC) - AWC may be taken up under

Mahatma Gandhi NREGA using appropriate labour intensive and cost-effective
technologies and local building materials. Expenditure up to Rs. 8.00 lakh under
Mahatma Gandhi NREGA is allowed and the balance cost as per the State specific
estimate may be mobilised from the Integrated Child Development Services
(ICDS) schemes of the Ministry of Women and Child Development, GoI and other
schemes. AWC building should be of at least 600 sq ft plinth area and the design
should be in line with the guidelines of the Ministry of Women and Child-
development.

7.5.3 Construction of Individual Household Latrines (IHHLs) under Mahatma

Gandhi NREGA: The scheme of IHHL construction under Mahatma Gandhi
NREGA shall focus on construction of IHHLs in Pradhan Mantri AwaasYojana
– Gramin (PMAY-G) houses, wherever required. The unit cost of IHHL under
Mahatma Gandhi NREGS will be Rs.12,000/- and design thereof will be as in
SBM (G). It should be ensured, however, that in cases, where Mahatma Gandhi
NREGA funds are being used for the construction of IHHLs, funding under SBM
(G) is not used. Wherever toilets have been constructed under SBM(G) or its
predecessor or any other scheme or by the beneficiary, IHHL under Mahatma
Gandhi NREGS for PMAY-G houses cannot be provided. Any beneficiary in a
Mission Antyodaya Gram Panchayat whose name figures in the SBM survey list
and who has not been able to get a toilet on account of fund constraint, can be
provided IHHL under Mahatma Gandhi NREGS, on priority. State governments
should provide list of such beneficiaries for coverage under Mahatma Gandhi
NREGS at the Gram Panchayat level. In all other Gram Panchayats Mahatma
Gandhi NREGS funds would be utilized only for PMAY-G beneficiaries,
wherever required. No defunct toilets shall be taken up for construction of IHHLs
under Mahatma Gandhi NREGS.

7.5.4 Construction of School toilets and Anganwadi toilets: Moreover, School

toilet units and Anganwadi toilets either independently or in convergence with
schemes of other Government Departments as per prescribed norms can be taken
up as per requirements in villages areas after approval of Gram Sabha.

7.5.5 Construction of Houses, sanctioned under Pradhan Mantri AwaasYojana

– Gramin (PMAY-G) or such other State or Central Government scheme under

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Mahatma Gandhi NREGA: The total number of unskilled person days required
for construction of a house of at least 25 sqm plinth area is 95-person days for
North East, Hilly region and IAP districts, and 90-person days for other areas.

This can be paid under Mahatma Gandhi NREGA, over and above the unit cost
fixed for PMAY- G/ other housing scheme. The building materials may be
produced under Mahatma Gandhi NREGS and can be distributed to the PMAY-
G or State housing scheme beneficiaries listed in Paragraph 5, Schedule I of
Mahatma Gandhi NREGA after fully recovering the cost of building material.

7.5.6 Pradhan Mantri Adarsh Gram Yojana (PMAGY) was launched in year
2009-10 for the development of villages having a higher ratio (over 50%) of
people belonging to Scheduled Caste, through convergence of Central and State
schemes, and allocating funds on village to village basis. It was approved for
implementation in 1000 villages in five States, namely, Rajasthan, Tamil Nadu,
Assam, Himachal Pradesh and Bihar. Concerned States are advised to take up
individual assets on the land holdings of SC families in the selected villages under
Mahatma Gandhi NREGA on a priority basis. Proactive steps should be taken to
register demand and provide work to needy SC households.

7.5.7 Land Development: Land development work is required to convert non-

cultivable land to cultivable land through field bunding, levelling, shaping,
terracing etc. The works such as removing of dry leaves, cutting of grasses,
resizing of the existing bunds etc. should not be taken up under land development
work, as these activities are not permissible under Mahatma Gandhi NREGS.

7.5.8 A well-developed nutrition garden has the potential of fulfilling the daily
dietary requirements of a family. Some of the permissible works under Scheme
help establish Nutri-Garden for individuals and communities. Guidelines for
promoting Nutri-Garden for individual beneficiaries and community in
convergence with State Scheme and DAY-NRLM have been issued vide letter
number L-13060/03/2020-RE–VII dated 4th May2020.

7.5.9 For enhancing participation of women in Mahatma Gandhi NREGA,

efforts should be made to progressively engage NRLM compliant CLF for
individual beneficiary plantation work particularly Horticulture plantation
(including Moringa Plantation), Nursery raising (including Moringa) at block
level and Individual beneficiary project of eligible beneficiary from NRLM
compliant SHG household under Mahatma Gandhi NREGS Works creating
individual assets shall be prioritized on land or homestead owned by household
belonging to the Para-5 of the Act. Advisory issued to States/UTs vide letter
number DO# 11060/4/2019-RE-VI (366816) dated 6th January 2022. With a view
to ease out the process of implementation of CLF of PIA under Mahatma Gandhi
NREGS in convergence with DAY-NRLM/State Rural Livelihood Mission, a

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detailed Advisory issued to States/UTs vide letter number J-11060/18/2022-RE-
VI Part (1) dated 16th January 2024.

7.5.10 The construction of Biogas plant of capacity of 2 cubic meter for

individual beneficiaries eligible as per Schedule-I, para 5 of the Act is now a
permissible work under Mahatma Gandhi NREGA. It may be mentioned that
unskilled wage component for the community Biogas plant is permissible under
Mahatma Gandhi NREGA vide Gazette Notification CG-DL-E-08042022-
234991 dated 08 April 2022.

7.6 Afforestation, Tree Plantation and Horticulture

7.6.1. Afforestation, including ANR - Assisted Natural Regeneration (with

integrated soil & moisture conservation works), tree plantation and horticulture
activities can be taken up under Mahatma Gandhi NREGS on common, forest
and private lands (of households listed in para 5 of Schedule – I) viz.

i. Degraded Forest lands,

ii. Waste lands,
iii. Public and community lands, pasturelands,
iv. Along riverside, canals and embankments,
v. Along PMGSY roads and other roads,
vi. Private lands (block plantation or on bunds of agricultural fields,
(backyard/homestead plantation).

7.6.2 Plantation can be linear or block depending on the site requirements.

7.6.3 Role of Forest departments: The States/ UTs are required to prepare a
framework for afforestation and tree plantation under Mahatma Gandhi NREGA
of the State/ UT in consultation with the Forest Department, aligned with the
afforestation plan of the State/ UTs. Technical resources of Forest department
must be utilised for facilitating PRIs in planning for works within the perspective
of the State/ UT plan. It is desirable that the implementation of plantation/
afforestation works is carried out under overall technical supervision of Forest
department. As far as possible, the Forest department may be encouraged to be
the Project Implementation Agency for such works.

7.6.4 Selection of plant species: Plant species should be selected as per agro-
climatic conditions, market opportunities, forward linkages, income generation
etc. Economically beneficial perennial plants species including high yielding
clones/ varieties should be listed with due consultation of experts from
Horticulture department/ Forest department/ ICAR/ ICFRE/ Agriculture
Universities/ KVKs/ Ayush department etc. before the start of the planning
process. Plantation of Tasar host plants Arjuna and Asana or medicinal plants
may also be considered in consultation with respective State Rural Livelihoods

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Missions. This list of plant species will facilitate informed choice for the
identified vulnerable households (including usufruct rights beneficiaries) during
the Labour budget (LB) planning exercise. The technical prescriptions for the
finalized plants species also need to be prepared before the estimate preparation.

Perennial horticulture plantation can be taken up only once for individual

beneficiaries listed in Para (5) Schedule - I of the Act.

7.6.5 Estimation of costs: The plantation works may cover the cost of labour
and material component as per the estimate prepared including the maintenance
period for 3-5 years (depending on the species). This may include planting
materials, labour for digging pits and planting, fertilizers (preferably organic),
equipment for watering, labour for watering, protection and maintenance of
plants. All costs should form part of one estimate. In case of convergence with
any other scheme, funds to be used from Mahatma Gandhi NREGS against
planned activities must be mentioned along with fund from converging scheme(s)
and activities planned, therein.
Nursery raising and plantations are biological entities undergoing natural growth
pattern and are therefore to be implemented in a time bound manner. Priority
should be given for payment of material component of plantation work.

7.6.6 Due permission of the concerned departments should be taken before

taking up plantation on their land. Under no circumstances the plantation activity
should be done on a private land other than the land of individual beneficiary
listed in Para 5 of Schedule I of the Act.

7.6.7 Usufruct benefits: Wherever plantation is done on community lands, the

usufruct benefits of these plants, preferably up to 200 trees in road side, canal
side, and other avenue plantation and 400 or more than 400 trees in block
plantation, may be allocated to vulnerable households. However, the usufruct
benefit of the plantations on forest lands, preferably up to 400 trees, may also be
allocated to vulnerable households as per extant laws.

7.6.8 Procurement of planting materials: Plants should be procured

from:
a) Free of cost from nurseries raised under Mahatma Gandhi NREGS;
b) Forest/ Government nurseries at Government rates;
c) Government approved private nurseries at rates fixed by the committee
headed by DPC.

7.6.9 Nurseries under Mahatma Gandhi NREGS: The land on which nursery
is being raised should belong to a government department or Gram Panchayat or
other rural local bodies. These nurseries shall be raised by forest or horticulture
or any other government. The nurseries shall be sanctioned for a minimum period
of 3 years so that tall plants can be , which will improve their survival rate. The

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implementing agency shall give a clear commitment of the number of plants (age
wise) they shall be supplying every year towards the plantation efforts. The
seedling will be used for plantation under Mahatma Gandhi NREGS free of cost.

7.6.10 Protection of plantations: For the protection of Block Plantations, live

fencing should be preferred, supported with ditch cum bund and for protection of
Individual plants, tree guards prepared from locally available plant material like
Bamboo etc. should be preferred. Creation of forest fire lines is not a permissible
work under Mahatma Gandhi NREGS.

7.6.11 Development of pasture lands / fodder farm: For development of

pasture lands/ fodder farm under Mahatma Gandhi NREGA and for drought
proofing, plantation of fodder trees or horticulture plants or a mix and perennial
grasses like Anjan (Cenchrusciliaris),Foxtail grass (Chlorisgayana), Napier
(Pennisetum purpureum) or any appropriate legumes like Stylo etc. approved by
the concerned department of the State can be taken up. This should be done in
consultation with the concerned technical departments. This activity shall be
taken up only once in a particular land in consultation with the concerned
technical Departments.

7.6.12 Plantation of tree borne oilseeds: To promote livelihood activities of

the vulnerable sections, plantation of 12 major tree borne oilseeds (TBOs) is
advised. These TBOs are Jatropha (Jatropha Curcas), Karanj (Pongamia Pinnata),
Wild Apricot (Prunus Armenica), Simarouba (Simarouba Glauca), Mahua
(Madhuca Indica), Kokum (Garcinia Indica), Jojoba (Simmondsia Chinensis),
Cheura (Diploknema Butyracea), Neem (Azadirachta Indica), Tung (Aleurites
Fordii), Olive (Olea Europaea) and Oil Palm Tree.

7.6.13 Plantation of TasarHost plants: To promote Tasar based livelihoods

activities with the vulnerable communities, plantation of Tasar host plants like
Arjuna and Asana is advised. This plantation may be taken up in the areas where
Tasar based livelihoods initiatives have been taken up under Mahila Kisan
Sashaktikaran Pariyojana (MKSP) by the State Rural Livelihoods Missions.

7.6.14 Roadside Plantation along PMGSY roads and other roads: Roadside
Tree Plantations under Mahatma Gandhi NREGA are to be taken up along
PMGSY roads on priority. Under such works, vulnerable household can be
allocated up to 200 trees with appropriate maintenance period (based on species
planted). Beyond the maintenance period the same household is to be provided
rights to enjoy the usufruct benefits accruing from the allocated trees. Monthly
payments are based on survival of plants and accomplishment of notified tasks
(Ministry Letter No. J-11018/1/4/2015-MGNREGA IV dated 27th October, 2016-
Available in ‘Circulars’ section of NREGA website).

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A road which is completed should be taken up for roadside tree plantation. While
conducting roadside tree plantation under Mahatma Gandhi NREGS, for the sake
of better road safety, the first and second row of plants should be planted with
small to medium sized trees and the third row with tall and shade bearing trees.
The distance for the first row of trees should be 0.5 m away from the toe of the
embankment. The spacing between medium/tall size tree for first and second
row should be 4 to 6 m and from row to row should be minimum 3 m. The number
of planted rows depends on the availability of land in the Right of Way. If enough
space is not available for three or more rows, then two rows with first row (small
and medium trees) and last row (tall and shade bearing trees) should be
considered. In rural roads generally, much space is not available and when space
is only available for one row, then either small or medium sized trees or a mix of
small, medium and tall trees may be considered. At this time the spacing needs to
be carefully managed as the tall and shade bearing trees require much spacing
and small and medium sized trees require less spacing, therefore, when a uniform
spacing between 4 to 6 m spacing is maintained then between two tall trees either
one or two small or medium sized tree needs to be accommodated.

Bamboo plantation work and raising of bamboo nursery are permissible for
community as well as individual beneficiary land and may be taken up as
plantation category under Mahatma Gandhi NREGS. A detailed advisory vide
letter J-1-11017/05/2022-RE-VII dated 06 June 2023 issued to all States/UTs
covering aspects like cluster based approach, density of bamboo plantation,
suitable species of bamboo, year wise plantation and maintenance operations,
agricultural/horticultural crops for mixed/intercropping, training and capacity
buildings, convergence with line departments, marketing and advise on tissue
culture.

7.6.15 There is a provision in NREGASoft for viewing of State/UT wise works

in the form of reports by the line departments in State report no.
5.5 titled as ‘Works Being Taken up by Implementing Agency Since Inception’
& report no. 5.23 titled as ‘Works Report Since Inception’ available on respective
State page of NREGASoft under caption ‘Works’.

Integration of MIS of PMGSY (OMMAS Software) with NREGASoft has been

completed for mapping of PMGSY roads with Roadside tree plantation. This
report (R.6.25 of NREGASoft) may be utilised for planning, implementation and
monitoring of plantations along PMGSY roads.

7.6.16 Month wise Schedule of Activities for Tree Plantation

For durability and productivity of plantation, it is necessary that month wise
schedule of activities for tree plantation and responsibility of stake holders is
worked out by the States, which will vary from State to State. A typical “Month
wise schedule of Activities for tree plantation and the responsible stakeholders”

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from 0 year (year of commencement) is given below for reference. Thereafter,
the schedule of activities and responsible stakeholders will vary from species to
species (say 3-5 years), which has to be worked out by the State and is to be
strictly adhered to. Schedule of Activities for Tree Plantation is given as
Annexure IV.

7.6.17 Convergence activities relating to Afforestation, Plantation

and Horticulture:

A. Coconut Plantation: In convergence works, all the labour intensive works

relating to Coconut Plantation can be taken up under Mahatma Gandhi NREGS,
during the initial 2 years. Activities, including supply of material and technical
support, may be covered under the schemes of Coconut Development Board or
other Central/State initiatives. Remaining activities may be carried out by the
beneficiary as beneficiary contribution.
After removal of the aged coconut gardens, new plantation can be taken up under
Mahatma Gandhi NREGS but no cost for removal of the aged coconut trees can
be booked under Mahatma Gandhi NREGS.

B. Rubber Plantation: Rubber plantation can be taken up in convergence of

Mahatma Gandhi NREGS and schemes of Central/State Governments. Plantation
works may be funded from Mahatma Gandhi NREGS. Converging partner(s) can
provide handholding support to cultivators during the initial years of rubber
plantation & development, build their capacity for taking up harvest and post-
harvest activities, facilitate value addition (forward linkage) and provide a strong
marketing network.

C. Convergence relating to Afforestation may be taken up with National

Afforestation Programme (NAP), Green India Mission (GIM) of the Ministry of
Environment and Forests & Climate Change and Integrated Mission of
Horticulture Development (which includes sub mission on Agro-forestry) under
the Ministry of Agriculture, Cooperation & Farmers Welfare or any other
Central/State initiative. Where plantation has been done in common lands, the
entire usufruct from the trees will be assigned to the vulnerable sections.

D. Due care should be taken by the implementing agencies that there is no

violation of Forest Conservation Act, 1980 while taking of works on forestland.

7.7 Rural Infrastructure

The following significant instructions are noteworthy:

A. Use of Appropriate technologies: The paragraph 13(a) of schedule I of

Mahatma Gandhi NREGA has mandated use of labour intensive and cost-
effective technologies and local materials in construction. Accordingly, the
appropriate technologies for buildings under Mahatma Gandhi NREGS may be

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promoted, wherein, local building traditions/ other appropriate technologies are
used so that the use of cement, sand and steel in construction is substantially
reduced, without compromising the durability of the structure. Suitable building
materials may be selected for each building and produced at/near to the
construction site under Mahatma Gandhi NREGS. Use of fly ash and its products
should be promoted in the construction activities under Mahatma Gandhi NREGS
as a sustainable and environment friendly measure. States may consider setting
up of a Centre for Appropriate Technologies for design, technology and training
for eco-friendly building technologies and preparation/ dissemination of IEC
material to promote the same.

B. Gramin (Rural) Haats: Construction/upgradation of Rural Haats

infrastructure would help rural artisans and farmers connect to the market. Rural
Haats may be constructed at the existing place of marketing in the villages or
blocks where weekly/daily Haats already exist. The land for the proposed rural
Haats must be owned by the Gram Panchayat / Government. The structure can be
an open raised & covered platform with facilities like storage, drinking water,
toilets, garbage pits, parking space etc. A model plan for the construction of new
Haat is given in Samarthya Technical Manual. The Mahatma Gandhi NREGA
officials may also co-ordinate with the State Rural Livelihoods Mission &
Department of Agriculture Marketing officials to identify possible locations and
involvement of SHGs / producers’ groups for development of the rural Haats.

C. Common Infrastructure for SHGs: Common work sheds for livelihood

activities of self-help groups/ producer groups under DAY- NRLM can be taken
up under Mahatma Gandhi NREGS. These could include creation of productive
infrastructure for processing, storage, marketing and value addition (one-time
expenditure), storage sheds for custom hiring centres / tool banks, sheds for milk
collection centres and sheds/storage units for Tasar interventions. Only the fixed
cost and not the recurring expenditure for infrastructure creation should be met
with Mahatma Gandhi NREGS funds.

D. Storage Godowns: To augment the initiatives of Operation Green, which

aims to promote Farmer Producers Organisations (FPOs) and agri-logistics to
limit the price fluctuations of onion, potato and tomato, storage godowns can be
constructed at the Block /Gram Panchayat level under Mahatma Gandhi NREGS.
Suitable amendments have been made vide notification dated 11th November
2013. To enable the SHGs / producer groups / producers’ enterprises under DAY-
NRLM to run their business without facing any difficulty in storage, grading etc.
storage godowns may be constructed under Mahatma Gandhi NREGS.

In any case drying platform should not be taken up in the name of storage
godown. Drying platform/yard is not a permissible activity under Mahatma
Gandhi NREGS.

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E. Construction of playfields: Only one play field in a Gram Panchayat can
be constructed under Mahatma Gandhi NREGS.

F. Construction of compound walls for Government run schools in the

villages: Compound walls of the Government run schools may be taken up under
Mahatma Gandhi NREGS or in convergence with other schemes/ programmes,
where it has not been constructed or provided for by the Ministry of Human
Resource Development, Government of India or under any state Programme.

G. All weather rural connectivity (built to non-PMGSY road

standards)
a) Para 4(1)IV.(ii) of Schedule-I of (Mahatma Gandhi NREGA) reads as:
“Providing all-weather rural road connectivity to unconnected villages and
to connect identified rural production centres to the existing pucca road
network; and construction of pucca internal roads or streets including side
drains and culverts within a village;”
b) The planning, design, implementation, quality control and maintenance
should be ensured as per Guideline of the Ministry for Providing Single All
Weather Road Connectivity To Non- PMGSY Habitations, in Guideline on
“Convergence with Mahatma Gandhi NREGS”, issued vide Letter No:P-
17026/1/2015RC(FMS NO:342023) dated: 17.11.2016.

As per the guideline the focus shall be on:

i. Single all-weather motorable connectivity to habitations not eligible under
PMGSY, but at a standard that enables up-gradation to PMGSY standard in
due course (either due to increase in population and/or because of higher
traffic making the road eligible for such up-gradation).
ii. Inter-habitation and link roads of socio – economic importance which are not
included in PMGSY Core Network on account of being multiple links.
iii. Under PMGSY, roads can be constructed only up-to an important location
in the habitation which is normally Gram Panchayat (GP), Govt. School or
community facility. The remaining part of the road and other streets within
the habitation may be taken up under this programme including side drains.

Farm-net roads (habitation to field paths) motorable to enable easier

transportation of bulk inputs and farm machinery to farms and farm produce from
farms to market centres or storage godowns, including cross drainage structures
(CDs) and side drains can be also taken up.

The guiding principles of the Scheme would be:

1) All unconnected Habitations, which are less than 500 populations (2001
Census) in plain areas and less than 250 population (2001 census) in Special
Category States would be covered.
2) Only New Connectivity would be provided under this Scheme and not
Upgradation.

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3) This Scheme would cover only Village Roads (VR) and Other District
Roads (ODR).
4) The P-Net (Panchayat-Network) Map is a network of all farm-net
roads and other rural roads in the Gram Panchayat. The P-Net map after due
approval of Gram Sabha, would have to be approved by the District
Planning Committee which approves the Shelf of the Mahatma Gandhi
NREGA works.

5) The priority of the roads would be fixed by the Gram Sabha while the
desired surface standards of these roads (based on traffic and local
conditions) will be fixed by the technical agency responsible for
constructing the roads in consultation with SRRDA.

6) The roads leading to Sansad Adarsh Gram Yojana (SAGY) Villages,

identified by the Hon’ble Member of Parliament, should be given highest
priority.
7) The roads connecting two or more habitations may be unsealed (or thin
sealed).
8) Unsealed gravel roads may be provided with surface gravel of thickness 40-
50 mm over and above the thicknesses of gravel base as indicated in the
design charts.
9) Thin bituminous sealing of gravel roads in case of very poor subgrade (CBR
2) and traffic in T2 category and poor subgrade (CBR <4) and traffic in T3
category may be provided. Thin bituminous surfacing may be in the form of
surface dressing or chip sealing.
10) Roads within the habitations (village roads) may be provided with Cement
Concrete Block Pavements or Fly Ash Block Pavements or Stone Set
Pavements with adequate drainage facilities.
11) Farm-net roads and intra habitation roads would be executed by the
concerned Gram Panchayat. Inter-habitation roads and link roads would be
executed by Intermediate/District Panchayat or line Department. State
Government may also make State specific implementation arrangements.
12) Routine maintenance and funding thereof, would be the responsibility of
the Gram Panchayats. The funds under 14th Finance Commission and other
State Grants may be used for this purpose.
13) Quality management procedures would be implemented by District
panchayat or technical department like PWD or RWD as decided by the
State Government.
14) Non–PMGSY rural road works that can be executed by the Panchayati Raj
Institutions purely as a Mahatma Gandhi NREGS works are likely to be
large in number, but smaller in size (less than 2 km in length) and spatially
distributed. The nature of technical expertise required may not be of a higher
order, but it is important to have a system of independent technical advice
so as to ensure and assurance of uniformity of standard in practice, which is
key to continue access to maintenance funding.

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15) The State Governments may assign the work of construction and supervision
of such roads to any of their implementing agency. However, technical
supervision and Standard Operating Procedure of PMGSY with regard to
quality assurance and monitoring need to be clearly adhered to. Technical
assistance of PMGSY, at the State level may be sought for this.

The standards must be strictly adhered to ensure durability. Construction of road

on the same stretch on which road construction has been carried out earlier will
not be taken up under Mahatma Gandhi NREGS for at least 10 years in case of
cement concrete (CC) road and for at least 5 years in case of gravel/ WBM roads.
The authority giving technical sanction (TS) shall verify and certify the same in
TS document. A certificate for the construction of the stretch is prior to above
mentioned year must be a part of work file.

7.8 Promotion of Aquaculture

For promotion of aquaculture Mahatma Gandhi NREGS ponds can be adopted
for synergizing their use in fisheries development in the Blue Revolution. The
joint guidelines were issued on 9 thNovember 2017, vide letter number
F.No.27035/22/2016-FY (IV) (available at ‘Circular’ section of NREGASoft
website). There are two kinds of ponds that can be taken up for the purpose of
aquaculture - (1) Existing community ponds (2) Ponds created using Mahatma
Gandhi NREGA funds. Both these ponds can be taken up for promotion of
aquaculture after approval of Fishery department of the State, both for fish seed
rearing and table fish production depending on the size and depth of the pond,
water holding capacity, water retention period etc.

Following parameters need to be followed for taking up these kinds of works:–

1) In case of excavation / renovation / modification of ponds under Mahatma
Gandhi NREGS, all prescribed norms and processes as per the Mahatma
Gandhi NREG Act 2005, and its Schedules as well as AMC will be followed.
2) Under no circumstances the input cost of fingerlings, manures etc. will be met
from Mahatma Gandhi NREGS.
3) Re-excavation/renovation of individual farm ponds are not a permissible
activity under Mahatma Gandhi NREGS.
4) The maintenance of community assets (ponds on public lands in this case) is
allowed under Mahatma Gandhi NREGS.
5) The maintenance of all individual assets, including farm ponds on individual
land) is not allowed under Mahatma Gandhi NREGS, if an individual farm
pond has been excavated under Mahatma Gandhi NREGS and the same has
to be renovated for the purpose of aquaculture / fisheries, the cost of
renovation will be borne by the beneficiary or through any other source other
than Mahatma Gandhi NREGS. However, the renovation/ customization of
water bodies / ponds on public lands can be taken up for aquaculture /
fisheries under Mahatma Gandhi NREGS.

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7.9 Solid Waste Management (SWM) under Mahatma Gandhi NREGS Para 4
(1) IV (i) of Schedule I of the Mahatma Gandhi NREG Act provides for rural
sanitation works under Rural Infrastructure category, wherein solid and liquid
waste management works (SLWM) may be undertaken amongst other listed
works. Accordingly, works like construction of Individual Household Latrines
(IHHLs), soak pits, village drains for disposal of grey water, stabilization ponds
(3/ 5 ponds system) for treatment of grey
water and construction of infrastructures for composting may be
undertaken under Mahatma Gandhi NREGS as standalone works. For
comprehensive management of solid waste, it is advised that:-
i. SWM works should be economically viable and sustainable.
ii. They should be user friendly and should not have any detrimental effects
upon human health or to the environment.
iii. It should be in project mode, for each GP or cluster of habitations, and should
take into account sustainable sources of income through involvement of
community. The guidelines of SBM (G) provides that SLWM can be taken
up by the Gram Panchayat (GP) with financial assistance capped for a GP on
the basis of number of households to enable all GPs to implement sustainable
SLWM projects maximum of Rs.7 lakh for a GP having upto 150
households, Rs.12 lakh upto 300 households and Rs.15 lakh upto 500
households. Funding for SLWM project under SBM(G) is provided by the
Central and State Government in the ratio of 60:40. SLWM project can be
made financially viable by dovetailing funds from other programmes and
sources of funding like Mahatma Gandhi NREGS. Funding from
programmes of other Ministries and departments may also be converged. It
is clear that SWM can be taken up from SBM (G) funds and that Mahatma
Gandhi NREGS is one of the many possible sources for supporting SLWM
efforts of the GP/ community. The Solid Waste Management work for the
GP will become self-sustainable by:-

• collecting collection charges from households, shops, hut, Government

institutions,

• Sale of recyclable / reusable waste items and sale of compost / vermi-

compost.

iv. The DPR of the SWM should cover in depth analysis of total waste generated
from households, shops, schools, ICDS, hut, marriage halls etc., distance
from the SWM unit, transportation and segregation, organic and inorganic
(including recyclable) waste. The land requirement for compost pits, vermi-
compost shed, segregation shed, tri-cycle parking space, cleaning & drying
of waste, recycle waste shed, office-cum godown and other staff facilities
should be incorporated. The space requirement for SWM unit and landfill
area may vary from place to place depending upon the number of HHs and

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other criteria. The land for all these activities may be provided by the
concerned Gram Panchayat.

v. Only permissible activities/ works that are non-repetitive, durable and

tangible in nature shall be taken up under Mahatma Gandhi NREGS for
promoting solid waste management.

vi. All the durable assets like vermi-compost unit, segregation unit, tri- cycle
shed, office room & store room, toilets, bathroom may be funded from
Mahatma Gandhi NREGS.

vii. The funds from SBM-G or Finance Commission grants or other sources of
revenue of the GPs may be utilized for providing e-rickshaw / push cart for
door to door collection, brooms, baskets, spades, safety kits, gloves,
vaccinations of workers, buckets etc. including payments of wages to
sanitary workers, maintenance of e-rickshaws.

viii. The training and exposure of sanitary workers, supervisors, IEC

(advertisements and awareness) initiatives may be conducted from DAY-
NRLM / SPMRM/ CSR or funds other than Mahatma Gandhi NREGS, to
the extent permitted therein.

ix. The recurring expenditures like wages to sanitary workers (waste collectors
and segregators), supervisors and office accessories may be funded from any
of the above listed sources, other than Mahatma Gandhi NREGS.

x. In this matter guidelines have been issued by the Ministry vide letter number
J-11017/41/2012-MGNREGA (UN) dated 09.02.2018

7.10 Payment of wages of Sanitary Workers: It has been found that some States are
making wages payment for sanitary workers for collection and segregation of
waste and supervisors through Mahatma Gandhi NREGS, which is not
permissible as per provisions of the Act, given their recurring nature. Therefore,
payment of wages for sanitary workers for collection of waste and segregation
and supervisors shall be stopped.

7.11 Strategy for completion of incomplete work

It should be ensured that works are available on continuous basis to the wage
seekers and there is emphasis on completion of ongoing and incomplete works.
Without undermining the entitlement of wage seekers, the GP should first allocate
works that are incomplete and have the required labour employment potential
before opening new works.

The Incomplete works can be categorized in to two broad categories:-

(1) categorization according to the varying levels of completion,

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(2) categorization according to the nature of work viz. Roads, ponds, individual
assets etc.

The State strategies must keep both the aspects in mind to complete these
works.

The works according to category (1) can be subdivided into following subcategories:
a. Expenditure more than 100%
b. Expenditure more than 75%
c. Expenditure is 0% in last one year
d. Expenditure on material component only.

The NREGASoft report no. (R.6.2 .6.18, 6.19) has the necessary details which
can be drilled down to the GP level.

The works according to category (2) can be subdivided into following subcategories:
a. Rural infrastructure
b. Natural resource management
c. Individual assets
d. Agri & Agri-allied works etc.

To ensure adequate emphasis on works completion, the estimated period of

completion has to be mentioned for getting a technical sanction and no
implementing agency should have incomplete works for more than one financial
year, after the year in which the works were proposed.

7.12 Quality Control & Maintenance of Works under Mahatma Gandhi

NREGA

7.12.1 Quality Control: Optimum utilization of scarce resources available in

creating assets under Mahatma Gandhi NREGA and optimizing outcome will be
possible only when required quality management is carried out timely and
systematically, so that the assets created are economical, durable, and productive.
To achieve it, it is to be ensured that selection of work, site, survey, planning,
design, layout, execution; monitoring and follow up are as per the technical
norms.

A quality monitoring cell should be constituted at the State and district level.

The State quality monitoring cell should have:

• 10 to 15 technical officials from the cadre of retired executive engineer should
be empaneled by the State. The empaneled technical officials will work under
overall supervision and direction of CE/SE of the State.

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• The empaneled technical officials will monitor & evaluate at least 10% of the
works executed under Mahatma Gandhi NREGS in each district of the State.
The expenditure of these 10% works should be at least Rs 5.00 lakhs & above
for Kutcha (Earth) works and Rs. 10.00 lakhs & above for the Pucca (masonry)
works.
• Monitoring of each work should be done in two stages i.e., during construction
and after completion.
• The empaneled engineers should visit work sites for at least 10 days in a
month.
● They will advise/suggest corrective measures of the works and implementation of the
same shall be ensured.
• The action taken report on the remarks of the monitored works shall be sent
regularly for its corrective action to the DPC / PO and its implementation
should be reviewed by the State.
• The remuneration should be paid on the basis of number of days of visit. The
State may decide remuneration and other allowances for the empaneled
technical officers (State Quality Monitors (SQM)).
• A review meeting should be conducted under the chairpersonship of CE/SE to
review the outcome of the visit and report to be submitted to the
Secretary/Commissioner (In charge of Mahatma Gandhi NREGS)
• The outcome of monitoring should be uploaded in NREGA website.

The District Quality Monitoring (DQM) cell should have:

• A panel of 10 to 15 technical officials in the cadre of retired Assistant Engineer
and above under EE/SE.
• The Engineers will monitor & evaluate at least 10% of the works executed
under Mahatma Gandhi NREGS. The expenditure of these 10% works should
be at least Rs.3.00 lakhs & above for Kutcha (Earth) works and Rs. 5.00 lakhs
& above for the Pucca (masonry) works.
• The monitoring of each work should be done in two stages i.e., during and
after completion.
• The engineers should visit work sites for at least 10days in a month.
• They will advise/ suggest corrective measures on the works and
implementation of the same shall be ensured.
• The action taken report on the remarks of the monitored works shall be
obtained regularly and reviewed by the PIA.
• The remuneration should be paid on the basis of number of days of visit. The
State may decide remuneration and other allowances for the quality monitors.
• A review meeting should be conducted under the chairpersonship of EE/SE to
review the outcome of the visit and report to be submitted to the DPC.
• The outcome of monitoring should be uploaded on NREGAsoft.

7.12.1.1 Technical Cell at State Level-There shall be at the State level a chief
engineer headed cell in case of those States whose annual expenditure is more
than Rs.1000 crore annually. In those cases where expenditure is less than

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Rs.1000 crore, the Cell shall be headed by a superintendent engineer rank official.
Such positions shall be full time and filled on deputation from other technical
departments of the State government. The State government shall also provide
for such supporting engineers like SE, EE, AE, etc. as may be required. These
posts shall also be full time posts to be filled by deputation preferably from RD
department or other technical departments of the State. The above engineering
cell shall be responsible for design, implementation, quality monitoring and
corrective steps for implementation of Mahatma Gandhi NREGS works.
7.12.1.2At the sub-state/division level, district level and block level, the State
government shall ensure that a regular executive engineer, assistant engineer,
junior engineer respectively, have been assigned the full- time responsibility to
oversee all the engineering activities pertaining to execution of Mahatma Gandhi
NREGS works.
7.12.1.3The directions regarding creation of Mahatma Gandhi NREGA
engineering cell at the State level as mentioned in para 7.12.1.1 above and
provision of supporting staff at the district level etc. as mentioned in para 7.12.1.2
are non-negotiable.

7.12.2 Productivity/Outcome: The productivity/ outcome should be strictly

monitored by measuring the ‘expected’ outcomes, before any work is placed
before the Gram Sabha/Ward Sabha for approval and should not be closed
without measuring the actual outcomes.

State will prepare a module to guide the functionaries on the expected outcomes
for each type of work and train the functionaries in using it.

Typical units of expected economy, durability and outcome/ productivity of

Mahatma Gandhi NREGA asset is attached as Annexure V.
7.12.3 Maintenance: Only the works created under Mahatma Gandhi NREGS
are permissible for one time repair, maintenance, renovation or rehabilitation. The
recurring maintenance of the assets is not permissible. The minimum duration of
any assets to be taken up for repair, maintenance, renovation or rehabilitation
should be 5-10 years from the date of completion of the assets except for any
special case of natural calamity or accidental damage to the asset (The proof of
cause for early maintenance should be attached with the case file).
All the community plantation works are generally included with its maintenance
cost of plants for 3 to 5 years at the time of initiation. The maintenance of
plantation as a new work should not be taken up.
Maintenance of individual beneficiary works including plantation (horticulture
plantation also) on private land is not permissible.

7.12.4 Measurement of works: All measurements of work done, shall be

recorded in the measurement book (MB) duly authorized and issued by competent

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authority. The relevant entries are to be entered in NREGASoft to determine the
valuation of work done. All payments shall be made only after measuring the
value of work done; and after check measurement by the Junior Engineer/
authorised technical personnel, in the manner as prescribed by the State
Government.

The measurement entries in MB will be recorded by the JE/TA/Authorised

technical personnel at the GP/Block level and check measurement be done by the
AE/Authorised personal.

7.12.5 Provision of Core Staff for Ensuring Quality of Works under

Mahatma Gandhi NREGS:

In view of the requirements of planning, preparation of estimates, giving of mark-

outs on the ground and taking of measurement of the work done, there shall be
core staff in place. The State Government shall ensure that the following core
staffs are in place:

a. At the worksite one ‘mate’, for every 10 workers upto 40 workers in

Himalayan States/UTs (namely Jammu & Kashmir, Ladakh, Himachal
Pradesh, Uttrakhand), North Eastern States and other UTs (namely Andaman
& Nicobar, Puducherry, Dadra Nagar Haveli and Lakshadweep) and one mate
for every 20 workers upto 40 workers in the remaining States (as per MoRD
letter no. J-11017/01/2021-RE-VI (374849) dated 06th March, 2021); and
additional mate for 10 workers beyond 41 workers upto 80 workers may be
deployed for proper supervision of work. Semi-skilled wages shall be paid to
the mate and the mate shall be given tasks such as: giving mark out, taking
measurement, maintaining the field measurement book and updating the Job
Cards with details for each worker for the quantum of work done and wages
received. At least 50% of the worksite supervisors (mates) should be women,
preferably from among the members of Self Help Groups (SHGs).
b. For every 2,500 active JCs, there shall be a ‘Technical Assistant’ for
measuring and recording of measurement in the MB every week or soon after
the closure of muster, whichever is earlier.
c. If the State Government so decides, the services of a Barefoot Technician
(BFT) from a worker household may be utilized. The BFT will extend support
to Technical Assistant/ Junior Engineer.
d. The cost of payment to the technical personnel including the mates, TAs and
BFTs shall be part of the material component.
e. Technical Sanction will be issued by the Officials as per flow diagram in
SECURE as per delegated powers by the State / UT. There shall be a ‘Junior
Engineer/Assistant Engineer’ at the block level/Gram who will do check
measurements recorded in the Measurement Book (M-Book).
f. A Case Record/ Work File should be initiated by the Junior Engineer before
start of the work.

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Indicative framework for Case Record/ Work file: A Case Record/ Work file is a
physical file that must be maintained for each project/work under Mahatma
Gandhi NREGS. The relevant documents and records should be filled into the
Case Record/ Work file in a sequential manner. This will enable review,
monitoring and auditing of the implementation of the project/work during
execution and after completion. To bring about uniformity across the country, the
standard content of a Case Record/ Work file is listed below for adoption by the
States/UTs, with customization, if any.

The list placed at Annexure VI is indicative and not exhaustive. States/ UTs can
add more documents to Case Record/ Work File based on their State specific
practices. Since, the records will be maintained at Gram Panchayat Level, the
State/UTs may maintain in its preferred language. This will be verified by all
inspecting authorities during inspections. Copies of all relevant documents like
administrative approval, technical sanction, work orders, material procurement
details, muster roll, stock and issue details, photographs for three stages of work,
FTO, completion certificate etc. should be properly maintained as parts of case
record.

7.12.6 All payments shall be made only after measuring the value of work
done; and after check measurement by the Junior Engineer/ Assistant engineer in
the manner prescribed by the State Government.

7.12.7 There should not be more than 20 ongoing works (excluding Plantation
related work under maintenance and ongoing PMAY-G/ State housing Scheme
works). Refer letter number J-11017/39/2017-RE-VII (E-378816).

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Chapter 8
Entitlement VI - Right to worksite facilities
Para 23, Schedule II of the Act: “The facilities of safe drinking water, shade for children
and periods of rest, first aid box with adequate material for emergency treatment for
minor injuries and other health hazards connected with the work being performed shall
be provided at the work site.”

8.1 Workers entitled to facilities at Mahatma Gandhi NREGA worksite

a. Workers are entitled to the following facilities at Mahatma Gandhi NREGA

worksite
I. Medical aid,
II. Drinking water,
III. Shade.

b. Para 24 of the Schedule II of the act gives preference to women of the society.
It envisages that: “In case the number of children below the age of five years
accompanying the women working at any site is five or more, provisions shall be
made to depute one of such women workers to look after such children. The person
so deputed shall be paid wage rate. The most marginalized women in the locality,
women in exploitative conditions, or bonded labour or those vulnerable to being
trafficked or liberated manual scavengers should be employed for providing child
care services.”

c. Para 25 to 28 of the Schedule II of the Act state the entitlements of the workers
in case of injuries, accidents and death.

I. Para 25, Schedule II- “If any personal injury is caused to any person
employed under the Scheme by any accident arising out of and in the
course of his employment, he shall be entitled to such medical treatment
as required free of cost.”
II. Para 26, Schedule II, “Where hospitalization of the injured worker is
necessary, that State Government shall arrange for such hospitalization
including accommodation, treatment, medicines and payment of daily
allowance which his not less than half of the wage rate.”
III. Para 27, Schedule II, “If a person employed under the Scheme meets with
death or becomes permanently disabled by accident arising out of and in
the course of employment, he or his legal heirs, as the case may be, shall
be paid by the implementing agency ex-gratia as per entitlements under

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the Pradhan Mantri Suraksha Bima Yojana or as may be notified by the
Central Government”
iv. Para 28, Schedule II, “If any personal injury is caused by accident to a
child accompanying a person who is employed under the Scheme, such
person shall be entitled to medical treatment free of cost; and in case of
death or disablement of the child due to said accident, ex gratia shall be
paid to legal guardians as determined by the State Government.”

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Chapter 9
Entitlement VII and VIII- Right to notified wage rate and
right to receive wages within 15 days

Entitlement to the Worker

According to Section 6(1), Mahatma Gandhi NREGA, “Notwithstanding anything

contained in the Minimum Wages Act, 1948 (11 of 1948), the Central Government, may
by notification, specify the wage rate for the purposes of this Act:

Provided that different rates of wages may be specified for different areas:

Provided further that the wage rate specified from time to time under any such
notification shall not be at rate less than sixty rupees a day.”

Section 3 (3) of Mahatma Gandhi NREGA provides that “Save as otherwise provided in
this Act, the disbursement of daily wages shall be made on a weekly basis, or in any case
not later than a fortnight after the date on which such work was done.”

All delay in payment of wages beyond 15 days after closure of muster roll shall attract
a penalty as per Para 29 of Schedule II of the Act.

9.1 Notify Wage Rate: Central Government will follow Section 6 (1) of the Act and
notify wage rates for each financial year. States may notify a higher wage rate
and pay the difference in amount from their own funds.

9.2 Accounts of Mahatma Gandhi NREGA wage earners: Accounts of Mahatma

Gandhi NREGA wage earners may be opened in bank /post office, as per the
convenience of workers and wages shall be credited into the bank/post office
account as the case may be.

9.3 Payment of wages: No cash payment of wages shall be made unless specifically
allowed by the Government of India.

9.4 Business Correspondents (BC): Wherever Business Correspondents (BC) are

deployed by Banks, wage disbursement should be made by the banking network
operated by these BCs.
9.5 Schedule of Rates: The State Government shall link the wages with the quantity
of work done. It shall be paid according to the rural Schedule of Rates fixed after

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Time and Motion Studies (TMSs) for different types of work and different
seasons, and revised periodically. A separate Schedule of rates shall be finalised
for women, the elderly, people with disabilities and people with debilitating
ailments, so as to improve their participation through productive work.

9.6 Unskilled wage, Semi-skilled wage and Skilled wage: The schedule of rates of
wages for various unskilled labourers shall be fixed so that an adult person who
has worked for eight hours, including an hour of rest, will earn a wage equal to
the stipulated wage rate. The working hours of an adult worker shall be flexible,
but shall not spread over more than twelve hours on any day. Services of the
semi-skilled workers other than mates and skilled workers may be procured by
the Project Implementing Agencies by following transparent processes. Wages
payable to such workers will also be decided by the Project Implementing
Agencies.

Central Government vide Notification No. S.O.-1206 (E) dated 15.03.2021 has
notified the State-wise wage rate for unskilled manual workers under the
Mahatma Gandhi NREGA for the FY2021-22.

9.7 Enabling Structures of Payment Systems under Mahatma Gandhi NREGA: e-

FMS and Ne-FMS, through PFMS.

9.7.1 Electronic Fund Management System (e-FMS): e-FMS provides a

platform for making e-payments to Mahatma Gandhi NREGA workers, staff and
vendors (wages, material and administrative expenses) using the payment
network of financial Institutions e.g., NEFT/ RTGS/ Electronic Cash
Transfer(ECS) / Aadhaar Based Payment System (APBS) / NACH/ Sanchaya
Post. This reduces delay in payments.

Efforts may be made to implement e-FMS at all locations. All States / UTs are
advised to review the reasons for not implementing e-FMS at leftover locations
and take measures to implement the e-FMS at the earliest. Upscaling of e-FMS
for every possible location must be done in such a way that e-FMS
implementation for material and administrative payments are at least at par with
e-FMS implementation for wage. At the same time efforts may be made to bring
all the GPs under e-FMS for making wages, material and administrative
payments.
9.7.2 Public Fund Management System (PFMS): All Mahatma Gandhi
NREGA e-payment (through Fund Transfer Orders) are being routed through
PFMS.

9.7.2.1 Registration of Accounts of Implementing agencies on PFMS

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• Registration of implementing agencies accounts on PFMS under
correct scheme code is mandatory for the purpose of release of funds
to States/UTs. There is one scheme code for Mahatma Gandhi NREGS
on PFMS namely Mahatma Gandhi NREGA-Central Share-9219.

The accounts registered are approved by one level above the level at
which they are registered. The Gram Panchayat accounts registered on
PFMS by GP login will be approved by Block; Block account
registered on PFMS by Block login will be approved by District and
so on.

Mapping of accounts: The request for mapping of accounts at

registration level needs to be sent along with following documents to
one level higher:-
o Letter from the Registration level mentioning the details of the
account and purpose/usage of the account.
o Screen shot of the accounts registered on PFMS specifying the
details of the Unique Agency Code.
o Cancelled cheque /Pass book copy or Bank letter mentioning
the details of the accounts to be approved on PFMS.

• At the time of beginning of PFMS, accounts were registered on PFMS

(earlier known as CPSMS) either with incomplete details, wrong
details or under wrong scheme codes. Such accounts need to be un-
mapped and only relevant accounts under correct scheme codes need
to be registered. Un- mapping of accounts: The un-mapping request
should be emailed to the Ministry along with formal request letter and
details of accounts in the following excel format:

9.7.3 National Electronic Fund Management System (Ne-FMS): With a view

to further streamlining the fund flow system and to enable the States to deliver
entitlements in line with the objectives of the Act, without leading to parking of
funds, Ne-FMS has been introduced in 27 States and 3 UTs. It will be up scaled
in phases. The significant features of the Ne-FMS are as follows:

a. Wage Component: The wage component of Mahatma Gandhi NREGS, which

is entirely the responsibility of the Central Government, will be operated as a
central sector scheme.
b. Funds under this component will be released, following the Direct Benefit
Transfer (DBT) protocol i.e., “Notionally” travel through SEGF-Ne-FMS

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account to the worker accounts, based on FTOs generated by States’
implementing agencies in accordance with the procedures to be prescribed by
the Ministry.
c. Material and administrative components: This will continue to be operated as
a centrally sponsored scheme, to be released to the State Consolidated Fund.

9.8 Delay Compensation: According to Section 3(3) of Mahatma Gandhi NREG

Act, 2005 workers are entitled to being paid on a weekly basis and in any case
within a fortnight of the date of closure of the muster roll. In case the payment of
wages is not made within fifteen days from the date of closure of muster roll, the
wage seeker, as per Para 29 of Schedule II of the Mahatma Gandhi National Rural
Employment Guarantee Act is entitled to payment of compensation at the rate of
0.05% of the unpaid wages per day of delay beyond the sixteenth day of closure
of muster roll.

9.8.1 NREGASoft has a provision to calculate the total compensation payable,

after due verification, based on the date of closure of Muster Roll (MR) and the
date of generation of the pay order (Fund Transfer Order) for paying wages
taking into account: a. Date of uploading of FTO for payment of wages in the
account of wage seeker b. Date of closure of muster roll c. The duration of such
delay d. Total wage payable e. Rate of compensation (0.05% per day).

9.8.2 The compensation is to be paid after due verification. Every Programme

Officer shall, within 15 days from the date that the delay compensation becomes
due, decide whether the compensation that has been calculated by the
NREGASoft is payable or not. The compensation shall be met from the State
Employment Guarantee Fund (SEGF) upfront. This can be recovered from the
functionaries / agencies responsible for the delay.

9.8.3 The exceptions, when compensation is not payable, are:

1. Compensation is not due.
2. Natural calamities.

9.8.4 The Programme Officer will ensure that compensation claims are settled
during the prescribed time, i.e., within 15 days of compensation being due, and
such claims will not be allowed to be accumulated without any decision of
acceptance or rejection. In all cases of rejection, the Programme Officer shall
give detailed reason(s) for rejection on NREGASoft and maintain record of the
same, in her/ his office for future verification. All cases approved for payment
of compensation shall be done in the same manner as payment of wages. District
Programme Coordinator will monitor this regularly.

9.8.5 Any delay in payment of compensation beyond a period of 15 days from

the date it becomes payable, shall be considered in the same manner as the delay
in payment of wages.

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9.8.6 The State Government (District Programme Coordinator and Programme

Officer in particular) shall be responsible for operationalising the system for
payment of compensation for delayed wage payments. The details are to be
uploaded on NREGASoft so that the liability of each functionary / agency can
be determined in case of a delayed payment.

9.8.7 Accounting for Compensation paid: For accounting for the compensation
paid, a separate account within SEGF shall be maintained and reflected in the
MIS under e-FMS. The District Programme Coordinator and Programme Officer
shall follow the extant recovery procedures to recover the compensation amount
so paid under the system from the functionaries/ agencies responsible for such
delay in payment of wages. The amount so recovered shall be reimbursed into
SEGF.

9.8.8 Measures to ensure timely payment of Wages: Timely payment of wages

has emerged as one of the main challenges of Mahatma Gandhi NREGA over
the last few years. Therefore, systematic solutions are required to ensure that
wages are paid on time. Efforts will continuously be made by the Central
Government to ensure adequate number of servers for the States. The States will
ensure:

a. Timely submission of Labour Budget, which in turn will affect fund release
and flow of funds to the States / districts
b. Universalisation of e-FMS for booking all types of expenditure (viz.
wages, material and admin.)
c. Identification of issues relating to internet connectivity and other
infrastructural bottlenecks and accordingly working out a strategy to
remove the bottlenecks in a specified timeframe.
d. Deployment of adequate technical personnel/ Bare Foot Technicians so that
measurements are taken at the worksite by the authorized personnel within
three days of closure of the muster roll.

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Chapter 10
Entitlement IX- Right to conduct Social Audit of all
Mahatma Gandhi NREGA expenditure

The Mahatma Gandhi NREGA gives the Gram Sabha the right to Social Audit of all
works and expenditures. This includes facilitation of the social audit through independent
Social Audit Units, complete access to all records- online and offline, and pro-active
disclosure through wall writings.

Section 17 of the Mahatma Gandhi NREGA, 2005 mandates the Gram Sabha to conduct
Social Audits as under:

“(1) The Gram Sabha shall monitor the execution of works within the Gram Panchayat.

(3) The Gram Sabha shall conduct regular social audits of all the projects under the
Scheme taken up within the Gram Panchayat.

(4) The Gram Panchayat shall make available all relevant documents including the
muster rolls, bills, vouchers, measurement books, copies of sanction orders and other
connected book of account and papers to the Gram Sabha for the purpose of conducting
Social Audit.”

The Central Government, in consultation with the Comptroller and Auditor General of
India (C&AG) notified The Mahatma Gandhi National Rural Employment Guarantee
Audit of Schemes Rules, 2011, which laid down the methodology and principles for
conducting social audits in the States/UTs.

The Ministry has introduced Auditing Standards for Social Audit, based on
recommendations of the C&AG and Joint Task Force for Social Audits, in order to
strengthen the process of social audits and to ensure compliance of Audit of Scheme
Rules, 2011. The Ministry has advised all States / UTs to adopt the Auditing Standards
for the functioning of social audit units and conduct of Social Audits.

The following instructions are to be complied with in accordance with the concerned
provisions of the Audit of Schemes Rules, 2011 and Auditing Standards for Social Audit.
10.1 Conduct of Social Audits
10.1.1 Setting up of an Independent Social Audit Unit:
State Governments have to identify and/or establish independent Social Audit
Units (SAU), to facilitate Gram Sabha/ Ward Sabha in conducting social audits

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of works taken up under Mahatma Gandhi NREGA within the Gram Panchayat.
To this effect, State Governments are mandated to set up independent societies
tasked with the exclusive responsibility of conducting social audits.

10.1.2 Governing Body of the Social Audit Unit

Every Independent Social Audit Unit shall be headed by a Governing Body which
will be responsible for overseeing the performance of the Unit on a periodic basis
and provide advice and direction to the Unit as and when needed. The following
shall be the minimum composition of the Governing Body:
a) Principal Accountant General, Audit of the State
b) Principal Secretary, Department of Rural Development/Panchayati Raj
c) Director, Social Audit Unit
d) 3 representatives from Civil Society Organizations, Academic and Training
Institutions, working in the State or outside, having long- standing experience
in working with issues related to transparency and public accountability. At
least one of these should be a woman member.
e) Other special invitees from Departments that are undertaking social audits in
their programmes.
f) It shall be ensured that the Principal Secretary, Department of Rural
Development / Panchayati Raj does not chair the Governing Body to ensure
independence of the Social Audit Unit from the implementing agency.
g) The Governing Body of the SAU should be chaired by a senior officer or an
eminent person identified by the State Government. The Director, SAU
should serve as the Convener of Governing Body.
h) The officials of implementing agencies should not be member of the
Governing Body or the Executive Committee.

10.1.3 In areas where social audits have not been conducted in the manner
prescribed by the Rules, the Central Government under section 27(2) of the Act,
may order stoppage of release of funds to the Scheme and institute appropriate
remedial measures for its proper implementation within a reasonable period of
time.

10.1.4 Staffing- Selection and Appointment

The Independent Social Audit Unit should be equipped with sufficient staff to
ensure smooth functioning. These shall include but not be limited to: a full-time
Director, an accounts in-charge, and staff dedicated for various functions like
conduct of social audit, monitoring, IT, capacity building and documentation. To
ensure quality and maintenance of ethical standards in the social audit process
and to follow-up of the social audit findings, every Social Audit Unit shall appoint
adequate number of State, District and Block Resource Persons. The staffing
pattern, qualification etc., of personnel to be recruited for SAU at the State,
District and Block level will be decided by the State Government in consultation
of the Governing Body of the SAU.

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10.1.4.1 Director, SAU

a. The qualification of the Director, SAU are to be clearly laid out and be of
such a nature that it helps in enhancing the independence. The Director,
SAU should have experience of at least two years in the fields of social
audit
b. A selection committee consisting of Chief Secretary or his/her nominee;
Principal Accountant General/Accountant General in- charge of Local
Bodies Audit; Principal Secretary, Rural Development Department;
Eminent CSO representative as nominated by the State; and a
representative of the Ministry of Rural Development, Government of
India, shall select the person who shall be appointed by the respective state
government on the basis of the above.
c. The minimum tenure of the Director, SAU shall be three years and with
the approval of the Governing body the services of Director, SAU can be
extended up to the maximum tenure of 5 years or 65 years age whichever
is earlier. The maximum age at the time of recruitment shall not be more
than 62 years and the incumbent will not be eligible for the post of
Director in the same SAU.
d. If a State is unable to recruit a Director for Social Audit after three
consecutive advertisements, it may post an officer of the State
Government on deputation basis (full-time) as Director of Social Audit.
However, it shall be ensured that the officer does not belong to the Rural
Development/ Implementing Department and his tenure shall be for a
minimum period of one year but not exceeding three years.
e. If the budgetary allocation to the State/UT SAU is insufficient to hire full
time services of a Director, SAU then, the State/UT may give additional
charge to a senior official as Director of Social Audit. However, it shall
be ensured that the officer does not belong to the Rural Development/
Implementing Departments and his tenure shall be for a minimum period
of one year but not exceeding three years.
f. Any decision to terminate the services of the Director, SAU prematurely
shall be taken by the Government of the State only after consultation with
the Governing Body.

10.1.4.2 Selection of Resource Persons at State and District

level:
The Social Audit Resource Persons at the State and District Level shall be
drawn from people with experience in the conduct of social audits and have
been working in the social sector. The selection of candidates from shortlisted
eligible candidates, prepared by the Social Audit Unit, shall be done by a
selection committee consisting of the following members:
a. Chief Secretary or her/ his nominee.

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b. Principal Secretary of the Department implementing Mahatma Gandhi
NREGS.
c. Director, Social Audit Unit (Member-Convenor)
d. Representative of the NIRD-PR from the Centre for Social Audit,
Representative of a Civil Society Organization by the State or
representative from Department of Social Justice / WCD / Law.

10.1.4.3 Selection of Resource Persons at Block level:

The State Social Audit Unit may engage Block Resource Persons by framing
guidelines for the same. The guidelines shall be uploaded in the public domain
by the State SAU.

10.1.4.4 Village Resource Persons:

Social Audit in a Gram Panchayat should be led by a full-time certified Block
/ District / State Resource Person of the SAU along with Village Resource
Persons (VRPs) to facilitate the Gram Sabha in the task. Village Social Audit
Resource Persons deployed for facilitating social audit in a Panchayat shall
not be residents of the same Panchayat. State / UTs shall engage community
cadre of village social auditors drawn from women members of SHG for an
effective community accountability framework. In case there is no SHG in the
area, State / UT shall engage capable persons for conducting the Social Audit
as VRP. These village social auditors will be imparted training for 4 days by
SIRD / SAU on basis of manual developed by MoRD.

10.1.5 Trainings– SRP, DRP and BRP:

The 30-day Certificate Course on Social Accountability and Social Audits is a
mandatory requisite for all State, District and Block level resource persons. Lead
Course Coordinators nominated by the States and certified by TISS/NIRD-PR
shall impart the trainings to the resource persons in SIRDs. All States must ensure
complete data entry of all training batches with details of resource persons
trained.

10.1.5.1 SHG-Village Resource Persons (SHG-VRPs) – Training

The SHG-VRPs aims to create a community cadre of Village Resource Persons
(VRPs) from amongst members of SHGs who will be engaged in social audits at
Gram Panchayat level.

To facilitate uploading of SHG-VRP training details and day to day monitoring

by Social Audit Units (SAUs) of their respective GPs / blocks / districts enabling
provision have been affected into NREGASoft.

Accordingly, SAUs conducting the SHG-VRP training program are advised to

upload the training batch details as well as details of the participants into

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NREGASoft. Reports will help to monitor the progress of SHG-VRP training and
details of the batch registered.

10.1.6 Finances:

10.1.6.1 From the States’ entitlement of 6% towards administrative

expenditure, upto0.5% shall be earmarked for the State’s Social Audit. The
funds for the Social Audit Unit will be released from the Ministry to the
SAU’s independent bank account through the respective State Government.
The State Government shall ensure transfer of funds to the bank account of
SAU within 15 working days of the receipt of funds. The SAU to maintain a
separate bank account in the nationalized bank exclusively for Mahatma
Gandhi NREGS.

10.1.6.2 The Director, SAU shall be responsible for drawing up a proposed

budget of the SAU for meeting its commitment to conduct social audit in
Gram Panchayats of the State.

10.1.6.3 Payments to Social Audit Unit Resource Persons: State Social

Audit Units will be authorized to make payments directly into the bank
accounts of its Resource Persons at the State, District, Block and Village
Level. The files relating to expenditure by SAUs shall not be routed through
the implementing agency.

10.1.6.4 Release of Funds:

The State SAUs shall apply for release of funds in two tranches for conduct of
social audits and administration of SAU.

1. First Tranche

a. The SAU shall apply for the first tranche within the first month of the
financial year. First tranche shall be released to SAU after utilisation of 75
percent of the total available funds released during previous financial year
subject to submission of the following documents:
i. Provisional UC of the previous Financial Year, as per the format shared
by the Ministry vide letter No.M-11014/4/2017-RE-III dated 06.06.2018,
duly signed and stamped by the Director, SAU.
ii. Expenditure Statement and Physical Achievement of the Social Audits
conducted.
iii. Bank Account Statement of the Social Audit Unit’s Bank Account for
previous financial year duly certified by bank and also verified by
competent authority of SAU with official seal clearly mentioning opening
balance (as on 1st April) & closing balance (as on 31st March) duly tallied
with UC.

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iv. In case of mismatch between UC and bank statement, bank reconciliation
statement duly certified by competent authority of SAU with official seal
is also required.

b. In case, the SAU applies for the first tranche after 30th September, in
addition to the above, the following documents are also required for release of
first tranche:
i. Updated Provisional UC as per the format shared by the Ministry for the
current Financial Year duly signed and sealed by Director, SAU;
ii. Audited UC as per the format shared by the Ministry for the previous
Financial Year duly signed and stamped by a Chartered Accountant and
Director, SAU.
iii. Audited Report including Receipt & Payment A/c, Income & Expenditure
A/c, Balance Sheet and Auditor’s note of previous Financial Year duly
signed and sealed by a Chartered Accountant.
iv. Opening Balance, Closing Balance, funds released from Ministry and
expenditure as mentioned in audited UC should be tallied with the Receipt
& Payment A/c of Audit Report. In case of mismatch, clarification is
required.

2. Second Tranche

a. Second tranche shall be released to SAU after utilisation of 75 percent of

the total available funds subject to submission of the following documents:
I. Provisional UC as per the prescribed format of the current Financial Year
(1st tranche) duly signed and stamped by Director, SAU.
II. Audited UC of the previous Financial Year as per the prescribed format
duly signed and stamped by a Chartered Accountant and Director, SAU.
In case SAU has conducted social audits for other schemes, then separate
UC for conducting Social Audit under Mahatma Gandhi NREGA shall be
provided.
III. Audited Report including Receipt & Payment A/c, Income & Expenditure
A/c, Balance Sheet and Auditor’s note of previous Financial Year duly
signed and stamped by a Chartered Accountant.
IV. Opening Balance, Closing Balance, funds released from Ministry and
expenditure as mentioned in audited UC should be tallied with the Receipt
& Payment A/c of Audit Report. In case of mismatch, clarification is
required.
V. Expenditure Statement and Physical Achievement of the Social Audits
conducted as per the format shared by the Ministry
VI. Bank Account Statement of the Social Audit Unit’s Bank Account for
previous financial year duly certified by bank and also verified by
competent authority of SAU with official seal clearly mentioning opening

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balance (as on 1st April), closing balance (as on 31st March) duly tallied
with UC.
VII. In case of mismatch between UC and bank statement, bank reconciliation
statement duly certified by competent authority of SAU with official seal
is also required.

b. In case the UC for second tranche is submitted before October, then the
provisional UC of the current financial year should be furnished. In this case,
50 percent of second tranche shall be released to the SAU and the remaining
50 percent of the second tranche shall be released after receipt of the updated
Provisional UC of the current financial year, Audited UC and Audited report
of the previous financial year duly signed and stamped by a Chartered
Accountant and Director, SAU.

c. In case, SAU receives funds from State Government for Social Audits
under Mahatma Gandhi NREGS or for any other Scheme, the SAU shall
provide copy of the sanction orders while applying for funds from the
Ministry.

10.1.6.5 The conditions of O.M. dated 23.03.2021 of Department of

Expenditure, Government of India shall be applicable in the case of release of
funds for Social Audit and releases for Mahatma Gandhi NREGS and Other
project under Mahatma Gandhi NREGS

10.1.7 Calendar:
The Social Audit Unit is required to frame an annual calendar at the beginning of
the year to conduct social audit in all the Gram Panchayats in consultation with
the State Rural Development Department. A copy of the calendar shall be
circulated to all the District Programme Coordinators for making necessary
arrangements for the social audit. The Calendar shall be pro-actively disclosed in
the public domain.

10.1.8 Social Audit Process:

10.1.8.1 Provision of Records: The Programme Officer shall ensure that

all the required information and records of implementing agencies are made
available and provided along with photocopies to the Social Audit Unit for
facilitating conduct of social audit at least fifteen days in advance of the
scheduled date of meeting of the Gram Sabha/Ward Sabha on Social Audit.
These records include 7 Registers and documents listed in Annexure 2 of the
Auditing Standards for Social Audit.

10.1.8.2 Physical Verification: The social auditors should physically

verify as per the Annexure -5 of the Auditing Standard for Social Audit. The

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information to be used for physical verification shall be as listed in Annexure-
2 of the Auditing Standards for Social Audit. The Social Auditor should
conduct door to door survey to ensure all households are verified.
a. Verification of job entitlements of beneficiaries:
The Social Auditors should examine primary records related to entitlement
of job available at GP level as listed in the Annexure-3 of Auditing
Standards for Social Audit.
The resource persons deployed by the Social Audit Unit to facilitate the
Gram Sabha/ Ward Sabha in conducting social audits are required to
conduct a verification of entries made against job card holders of the Gram
Panchayat.
b. Verification of Works:
The Social Auditor shall examine records related to execution of works
available at GP as per Annexure-4 of Auditing Standards for Social Audit.
The Social Auditors shall also ensure verification of the site of the assets
created. Representatives from implementing agency and beneficiaries may
also accompany the Social Auditors at the site of the asset.
10.1.8.3 Collating the Social Audit finding:
Issues/ complaints observed during the Social Audit shall be verified through
examination of records and interaction with beneficiaries. Annexure-6 of the
Auditing Standard for Social Audit may be referred to in this regard.

10.1.8.4 Gram Sabha/Ward Sabha:

A Social Audit Gram Sabha/Ward Sabha must be convened to discuss the
findings of the social audit verification exercise and to review fulfillment of
the rights and entitlements of workers and proper utilization of funds.

10.1.8.5 Documentation:
After the conduction of Social Audit Gram Sabha, the Director, SAU shall
ensure that SAU Resource Persons at village level compile relevant
information to support the conclusions of social audit.

a) Social Audit Reports: Social Audit Reports must be prepared in the local
language and displayed on the notice board of the Gram Panchayat.
Summary of the major findings of the Social Audit Reports must be hosted
in the public domain by the Social Audit Unit within 15 working days of
the Social Audit being completed.
b) Uploading reports in MIS: Social Audit Units are instructed to use the
National MIS on Social Audit developed by National Informatics Centre
to download reports required for verification during social audits and enter
findings of the same. The Social Audit Unit shall ensure that Social Audit
Gram Sabha reports are uploaded on the MIS within15 working days after
the meeting of the Social Audit Gram Sabha.

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c) Reports to DPC and SAU: The Social Audit Reports are required to be
submitted to the District Programme Coordinator and the Social Audit
Unit of the State within 15 working days of the completion of the Social
Audit Gram Sabha/Ward Sabha.

10.1.9 Follow-up Action:

i. The State Government shall be responsible to take follow-up action on the

findings of the social audit.
ii. Every District Programme Coordinator or any official on his behalf
Shall:-
a) Ensure that the corrective measures are taken on the social audit
report;
b) Take steps to recover the amount embezzled or improperly utilised
and issue receipts or acknowledgement for amount so recovered;
c) Payment of wages found to be misappropriated, within seven days of
the recovery of such amount to be credited to the concerned worker;
d) Deposit the amount recovered during social audit process in State
Employment Guarantee Fund Account.;
e) Ensure that the appropriate action (including initiating criminal and
civil proceedings or disciplinary proceedings) is initiated against
individuals or officials or persons who wrongly utilised or embezzled
the amount meant for the schemes under the Act. These actions must
be completed within 6 months from the date of the conduct of the
Social Audit.

(iii) The State Employment Guarantee Council shall monitor the action taken
by the State Government and incorporate the Action Taken Report in the
Annual Report to be laid before the State Legislature by the State
Government, a model format whereof has already been circulated.

10.1.10 Action Taken Report:

Within a month of the Gram Sabha/Ward Sabha, the Programme Officer should
submit the Action Taken Report (ATR) to the Social Audit Unit. At least 15 days
before the subsequent social audit, the resource person facilitating the social audit
should get a copy of the ATR from the implementing agency as well as report
from the resource person who conducted the audit the previous time. During field
visits, the Social Audit Unit should verify whether action as specified in the ATR
has indeed been taken. At the start of the Social Audit Gram Sabha / Ward Sabha,
the ATR of the previous report and findings from field verification should first
be presented before the social audit report of the current social audit. For regular
monitoring of amount recovered under Social Audit, a new report- Report
R.9.2.6. Financial Misappropriation Recovery Report is added in MIS to enable

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the States and Union Territories to ease the tracking of the decided cases and their
recovery progress.

R.9.2.6 - State / UT wise Financial Misappropriation Recovery Report

Corresponding No. of decided Cases No. of decided
Corresponding Misappropriation for which Amount to Cases for Total
State Total Financial Amount to be misappropriation be which amount
/UT number of Misappropriation Decided recovered as per amount needs to be recovered Recovery is recovered
SR# Name Cases Amount (Rs.) Cases decision (Rs.) recovered (Rs.) done (Rs.)

1 2 3 4 5 6 7 8 9 10

Explanation:

1. SR# - Serial Number

2. State /UT Name – Name of the State or Union Territory
3. Total number of Cases – Total number of Cases/ issues concerned to Financial
Misappropriation reported by Social Audit Unit (SAU) after conducting Social
Audit in Gram Panchayat.
4. Corresponding Financial Misappropriation Amount – Sum total of the
corresponding Financial Misappropriation amount of all the cases reported by
SAU in the respective State/ UT
5. Decided Cases – Number of Financial Misappropriation cases reported by
Social Audit Unit, for which decision is done by State (at exit conference)
6. Corresponding Misappropriation Amount to be recovered as per decision -
Sum of the corresponding Financial Misappropriation amount of all the cases
for which decision is done by State in the respective State/ UT
7. No. of decided Cases for which misappropriation amount needs to be recovered
- Total number of Cases/ issues concerned to Financial Misappropriation for
which, decision is already done by State, where amount to be recovered is more
than 0.
8. Amount to be recovered – Sum of the total amount, of all the corresponding
cases for which decision is already done by State, where amount to be
recovered is more than 0.
9. No. of decided Cases for which Recovery is done – Total number of cases, for
which, recovery is completed against such Financial Misappropriation cases,
where amount is more than 0 for which decision is made by State unit.
10. Total amount recovered – Total Amount recovered by the State , against
such Financial Misappropriation cases, where amount is more than 0 for which
decision is made by State unit.

10.1.11 Periodic Review:

The Additional Chief Secretary/ Principal Secretary/ Secretary, Rural
Development/ Panchayati Raj Department shall conduct a monthly review of
Social Audit wherein irregularities identified in the social audit reports and status
of progress on action taken by the implementing agencies on redressing the same
shall be reviewed.

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10.1.12 Concurrent Social Audit
Concurrent social audit shall be done for all works every month. For this purpose,
self-help groups, village social auditors, Village Monitoring Committees (VC)
and other village level organizations (VO) will have the right to inspect all records
of works done and expenditure made in the Gram Panchayat on a fixed day of the
week. Copies of records, where needed, will be provided by the Programme
Officer at a nominal cost. Every Gram Sabha will select a Village Monitoring
Committee (VC) consisting of 5 Mahatma Gandhi NREGS workers. The VC shall
consist of women workers under Mahatma Gandhi NREGS, workers from SC/ST
households, and those households who are automatically included / reported
deprivation as per the Socio-Economic Caste Census. Where Self-Help group
women meet the criteria of eligibility of VCs, as detailed above, they may be
deemed VCs for the Gram Panchayat after being duly approved by the Gram
Sabha. VC may visit each active work site once a month. Members of the VC will
be paid a day’s wage, upto one day’s wage for every week, to carry out the task
of inspection. The VC shall conduct a concurrent social audit of all active works
of the Gram Panchayat and will monitor whether due norms are being complied
with at the worksite in terms of processes and records to be maintained. They will
also monitor whether worker entitlements are being provided as per the Act. The
VC shall sign its report and submit the same to the Programme Officer.

10.2 Ombudsperson:
Para 30 of Schedule I of the Mahatma Gandhi NREGA mandates that there shall
be an Ombudsperson for each District for receiving grievances, enquiring into
and passing awards as per Guidelines. Central Government norms for process of
appointment; application, tenure and termination; autonomy; remuneration;
powers and responsibilities; procedure for redress of grievances and action to be
taken on the Report of the Ombudsman have been detailed in Ministry’s
Guidelines on Ombudsman (as amended from time to time). The cases of denial
of entitlements as brought out through social audits shall be referred to the
Ombudsman by the Social Audit Unit. The Ombudsman shall be responsible for
registering the same as suo moto complaints for disposal and passing of awards
within 30 days from the date of filing of the complaint as per the norms laid down.

10.3 Grievance Redressal:

As per Section 19 of Mahatma Gandhi NREGA, the State Governments shall, by
rules, determine appropriate grievance redressal mechanisms which allow a
worker/citizen to lodge complaint and trace the subsequent response. The time
lines for redressal of grievances should be consistent with the provisions of
“Public Service Delivery Act” or equivalent legislation of the State, if any. Such
a system should also create awareness among the wage seekers regarding their
entitlements, processes and the redressal system through Public Information
Campaigns like Rojgar Diwas. Multiple modes should be enabled for the
complainant to register a complaint and include written complaints as well as
those through telephone help lines. Complaints should be entered in the complaint

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register (one of the 7 Registers) and disposed within the statutory time limit. The
complainants must also be informed of the action taken in writing.

10.4 Vigilance
All States are mandated to arrange for a three-tier vigilance mechanism to
proactively detect irregularities in the implementation of the Act and to follow
up detected irregularities and malfeasance, including those identified during social
audit, and ensure that the guilty are punished and recoveries of misspent funds
duly made.

10.4.1 The State Government must set up a State Vigilance Cell consisting of a
Chief Vigilance Officer who shall be entrusted with the responsibility of receiving
complaints, verifying complaints and conducting regular field visits. The State
Vigilance Cell will be authorized to initiate recoveries of amounts through the
Public Accountants Act in the case of officials and Revenue Recovery Act in the
case of others; recommend initiation of disciplinary action against the officials
found guilty and recommend to the District Vigilance Cell to file a FIR before the
police in cases where criminal action needs to be initiated. The Chief Vigilance
Officer shall be responsible for sending an annual report to State Employment
Guarantee Council with suggestions on controlling irregularities and malfeasance.

10.4.2 A District Vigilance Cell must be set up and should be headed by district
level officer and supported by an Engineer and an Auditor to carry out functions
as per directions of the State Vigilance Cell. The District Vigilance Cell shall
perform inspections on its own and take follow up actions for recovery,
disciplinary action and filing of criminal cases in respect of non-officials and
officials whose disciplinary authority is at the district level.

10.4.3 Vigilance and Monitoring Committees (VMC) must be set up in each

Gram Panchayat consisting of 5 persons, with adequate representation from
Scheduled Castes and Scheduled Tribe households, half of whom shall be women.
The members of the VMC may be identified from teachers, AW workers, SHG
members, SA Resource Persons, user groups, youth clubs, Civil Society
Organisations etc. The VMC shall necessarily be appointed / nominated / elected
by the Gram Sabha for a period of at least 6 months. The functions of the VMC
shall include visiting work sites; interacting with workers; verifying records;
verifying onsite facilities; assessing quality of works; assessing cost; end to end
reporting on work; qualitative assessment of nature of work. The VMC may check
all works and its evaluation report will be recorded in the Works Register and
submitted to Gram Sabha during the Social Audit. Reports of the VMC must be
treated as public documents and shall be made available at the Gram Panchayat
on demand.

10.5 Mandatory Pro-Active Disclosure:

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State Governments are requested to ensure proactive disclosure of information and
records to all common people and stakeholders using a ‘Janata Information
System’ consisting of disclosures at the worksites, through CIB, Gram Panchayat
Notice Boards and the Mahatma Gandhi NREGA website. The Ministry has
issued suggestive framework for Citizen Information Board which the states are
required to adhere to for each work.

10.6 Minimum Principles of Transparency and Accountability:

The Ministry has notified the minimum principles of transparency and
accountability to be adhered to in all stages of implementation of the Act.

10.6.1 In order to enable and empower citizens, individually and collectively, to

effectively perform the function of monitoring the implementation of
interventions rolled out in their name, various conditions need to be fulfilled.
These include a widespread understanding of the entitlements, of the prescribed
time frames, of who’s responsible for what, of the prescribed standards and rates,
of the decision-making processes, of the possibility for appeal, complaint or
grievance redressal, and of the reasonably expected outputs and outcomes.

10.6.2 Concepts like transparency and accountability must be framed in a

manner in which they are governed by universal and inclusive processes. This is
essential to empower every individual or group with the right to monitor a
programme and help facilitate beneficiaries’ claim their rights.

10.6.3 There must be equal and open access of information to all citizens and
should preclude any attempt that may restrict/exclude a citizen from using
information or from having to prove their locus standi.

10.6.4 There may be a need to specially empower and facilitate certain

marginalized groups to access information.

10.6.5 In all cases of pro-active disclosure or collective monitoring, there is an

inherent need for facilitation by external agencies / individuals / groups.

10.6.6 All relevant information regarding programmes and public institutions

must be proactively displayed (mandatorily) and made accessible through
different modes and medium, ensuring local language compatibility and keeping
in mind the needs of the semi- literate, the illiterate and the differently abled.

10.6.7 Information must be authenticated, updated with reasonable periodicity,

and put across in a manner and format that is easy to understand. Towards that
end, special proforma and formats need to be developed.

10.6.8 Relevant information must be appropriately displayed at the level of the

village, Gram Panchayat, Block / Intermediate Panchayat and the District.

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10.6.9 It must also be kept in mind that, as far as possible, all decision making
should be done in public in the full view of all interested stakeholders. This is the
best way of ensuring that decisions are not only fair but also appear to be fair.

10.6.10 Recognising that, despite best efforts, both the modes of providing
information and of getting feedback can be corrupted or blocked, multiple modes
and routes must be used in order to make it progressively difficult to inhibit the
free flow of information to and from the people.
10.6.11 Whereas focus must be on using as far as possible culturally appropriate
modes of communication, especially traditional modes with which the local
people are familiar, the advantages promised by new and emerging technologies
must also not be ignored. Of special relevance are mobile phones and social media
which have effectively permeated rural households and promise an innovative,
reliable and quick method of simultaneously communicating with a large number
of people.

10.7 Record Keeping

Proper record maintenance is crucial to the effective implementation of any
programme. There ought to be lot of clarity and simplicity in maintenance of
minimum number of records to enable the cutting edge functionaries at Gram
Panchayat level to spend their time effectively and gainfully in ensuring smooth
implementation of the programme and not to be bogged down by the maintenance
of Records and Registers alone. The Ministry has reduced the number of
Registers to be maintained at the Gram Panchayat level to 7 from an average of
22 Registers that were being maintained in different states.

The simplified formats of the 7 Registers are the outcome of intense engagement
with the States, the representatives of Gram Rojgar Sahayaks and NIC. They are
designed with a view to ease the functioning of the field level personnel and
reduce duplication of work without compromising with the quality of information
especially those relating to entitlements of workers.

The 7 Registers are:-

Register–I Register For Job Card (Application, Registration, Job
Card Issue) and Household Employment Reports
Register – II Gram Sabha Register
Register – III Demand for Work, Allocation of Work and
Payment of Wages Register
Register – IV Work Register Register –
V Fixed Asset Register Register – VI
Complaint Register Register – VII
Material Register

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Register – I, IV, VI and VII can be printed and pasted from MIS itself while
Register II, III and V are to be maintained manually. These 7 Registers do not
include the records and registers pertaining to financial administration pertaining
to Cash Book, Ledger, and Stock Register etc. which the States may continue to
maintain as per their Financial Rules.

Adoption of these 7 Registers is to be ensured by the states/UTs for purpose of

efficient book keeping as well as for purpose of concurrent Audit and Social
Audit. The Registers are to be made available for scrutiny, inspections etc. to
officials as well as the public, at all times.

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Chapter 11
Information, Education and Communication (IEC)
Activities
11.1 Information, Education and Communication (IEC):IEC is critical for
enabling all the 10 entitlements under Mahatma Gandhi NREGA. The
administration and the implementing agency must enable mechanisms to create
awareness about the entitlements of the workers and the access to the
entitlements.

11.2 Expenditure for IEC activities: Expenditure for IEC activities taken up by the
States/Districts can be met from the funds earmarked for administrative expenses
(6% of the state funds).

11.3 National IEC Strategy: As per the National IEC Strategy for Mahatma Gandhi
NREGS, the suggested key messages of Mahatma Gandhi NREGS, which need
to be disseminated to various target groups are:

• Mahatma Gandhi NREGA guarantees hundred days of wage employment in

a financial year, to a rural household whose adult members volunteer to do
unskilled manual work.
• Individual beneficiary oriented works can be taken up on the lands of
Scheduled Castes and Scheduled Tribes, small or marginal farmers or
beneficiaries of land reforms or beneficiaries under Pradhan Mantri Awaas
Yojana- Gramin of the Government of India.
• Within 15 days of submitting the application or from the day work is
demanded, wage employment must be provided to the applicant.
• Workers have the right to get unemployment allowance in case employment
is not provided within fifteen days of submitting the application or from the
date when work is sought.
• Wages must be paid within fifteen days of work done.
• Permissible works which can be taken up by the Gram Panchayats.
• Mahatma Gandhi NREGA focuses on the economic and social empowerment
of women.
• Mahatma Gandhi NREGS provides “Green” and “Decent” work.
• Social Audit of Mahatma Gandhi NREGS works is mandatory, which
ensures accountability and transparency.
• Mahatma Gandhi NREGS works address the climate change vulnerability
and protect the farmers from such risks and conserve natural resources.

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• The Gram Sabha/Ward Sabha is the principal forum for wage seekers to raise
their voices and make demands. It is the Gram Sabha / Ward Sabha and the
Gram Panchayat which approves the shelf of works for the Gram Panchayat
under Mahatma Gandhi NREGS and affixes their priority.

11.4 Preparation of Yearly Plan: The States are required to prepare their State IEC
plans every year, and send reports at regular intervals to the Ministry.

11.5 Uniformity in messages: Uniformity in messaging needs to be ensured for better

results. At the National, State, or Village level, a standardised message should be
disseminated, based on the core of the programme.

11.6 Nomination of State Nodal Officer: State IEC Nodal officers are to be
nominated by the States to look after IEC activities of Mahatma Gandhi NREGA
in the State. The name and details of State IEC Nodal officers need to be
conveyed to the Ministry. For professional implementation of IEC activities,
States are free to appoint Communication Officers with experience in
development communication.

11.7 Integration for effective IEC strategy: For effective IEC strategy the states
need to integrate various non- negotiables like Social Audit, Rojgar Diwas,
Citizen Information Boards, wall writing and Job Cards as IEC tools through
which rural community can be made better aware of their rights and entitlements,
and can be a part of monitoring as well as grievance redressal. Key messages on
the Scheme may be disseminated through these platforms. Citizen Information
Boards, Wall Writings and Job cards should become the prime medium for
information dissemination. Job card apart from recording of entitlements may be
an important IEC tool to create awareness by incorporating relevant information
package like salient features of the scheme, rights and entitlements of the enrolled
worker etc.

11.8 Disseminating Good Practices: Using news media for disseminating good
practices and information about the Scheme has been a focus of the Ministry. In
the National IEC Strategy for Mahatma Gandhi NREGS, a media advocacy
strategy has been incorporated. States are to conduct State level and District level
orientation of journalists.

11.9 Library in MIS: A library has been provided for in the Management Information
System of the Mahatma Gandhi NREGS. It has 3 Sections viz.

Section I – Books Section

II – Videos Section III –
Presentation

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These three sections further divided into sub sections as mentioned below:

a. Sub Sections of Books:

1. Important Documents
i. Acts
ii. Guidelines / Circulars
iii. Rules / Frameworks
2. Training Related Documents
i. Works manuals
ii. SOPs / User Manuals
iii. Training Modules
iv. Publications
3. Research Studies

b. Sub Sections of Videos: This section has documentaries produced by

Ministry of Rural Development on various initiatives taken by Mahatma Gandhi
NREGS Division and shows impact of those initiatives on the society at large.

c. Sub Section of Presentations: This section covers various important

presentations being prepared by Mahatma Gandhi NREGA Division to showcase
their performance and initiatives.

11.10 Water Conservation Success Stories webpage: Water Conservation Success

Stories webpage are also included in NREGASoft, which display on the landing
page. This webpage is created to document and disseminate the learnings of
innovative Water Conservation works from the ground.

The webpage has three sections:

Section1. Documentation: This section has various documentation done by
States and the Mahatma Gandhi NREGA division regarding Water
Conservation initiatives.
Section2. Success Stories: This section has various success stories of Water
Conservation submitted by States / UTs.
Section3.Videos: This section has various videos of success
stories of Water Conservation created by Mahatma Gandhi NREGA division
and by States / UTs.

11.11 IEC for Permissible Use of Machineries: Para 22 of Schedule-1, Mahatma

Gandhi NREGA, lays down that “As far as practicable, works executed by the
programme implementing agencies shall be performed by using manual labour
and no labour displacing machine shall be used.” However, there may be
activities in executing works which cannot be carried out by manual labour,
where use of machine may become essential for maintaining the quality and
durability of work to be completed under Mahatma Gandhi NREGS. A suggested

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list of machines which can be used under Mahatma Gandhi NREGS, mentioned
in Chapter 7, Para 7.1.3 of Annual Master Circular (AMC) 2019-20. States/UTs
are required to perform IEC activities for informing villagers about permissible
use of machineries, should be made on the walls of the Gram Panchayat Building.

11.12 IEC for Individual beneficiaries’ benefits: Through letter no. J-1101/01/2019-
RE-I dated 11th March 2020, an IEC Template on Individual beneficiaries
benefits under Mahatma Gandhi NREGA also shared with States/UTs, as a
reference material to be used for publicity posters etc.

11.13 Social Media Handles: State to ensure wider publicity of the official Mahatma
Gandhi NREGA Social media handles. Like, follow and subscribe the following:
• Facebook Page - https://m.facebook.com/iecmgnrega
• Twitter Account - https://twitter.com/MgnregaGoi
• Instagram Account - https://www.instagram.com/mgnregagoi/
• YouTube Channel - https://youtube.com/c/IECMGNREGA

11.14 Publicity on Job Cards: Publicity of Atal Pension Yojna (APY), PM Suraksha
Bima Yojna (PMBSY) and PM Jeevan Jyoti Bima Yojna (PMJJBY) need to be
ensured through job card. Refer letter number DO NO. J-11060/1/2018-RE-VI
(361692).

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Chapter 12
Management Information System (NREGASoft)

12.1 NREGASoft
The Ministry has developed a work flow based, web enabled application known
as NREGASoft, which is hosted at the portal accessible as https://nrega.nic.in.
The NREGASoft provides for recording of all transaction details of different
processes in implementation of Mahatma Gandhi NREGS and putting the same
in public domain. With this enabling architecture of NREGASoft, it is essential
that States do timely reporting so that the public domain (https://nrega.nic.in)
represents the picture of Mahatma Gandhi NREGS implementation almost on or
close to real-time, thereby ensuring transparency and accountability. The
NREGAsoft started way back in 2006.

12.1.1 Role based logins – To further strengthen and bring in accountability in

the data entry process under NREGASoft, functionality of user-based logins has
been developed and deployed. After the staff has been registered and verified, is
mapped with the respective roles to enable them to make entries in to the
NREGASoft using their login credentials. The first-time login, forget user ID &
change password is secured by OTP linked to the registered mobile number. In
NREGASoft, it is mandatory to register login users of Gram Panchayats, Program
Officers, Blocks, Zilla Panchayats, Implementing Agencies, District Program
Coordinator (DPC) and State DBA, using ‘Staff Registration’ module. By using
role-based logins there is an increase in accountability of Mahatma Gandhi
NREGS field functionaries, since sensitive transactions are logged and audit trail
is maintained in database of NREGASoft.

12.2 NREGASoft Change Management System:

Whenever a communication is received from the State/ UT on issues being faced
in the NREGASoft and request for new modules or reports or modifications in
the existing reports / modules, to address the issue, the NREGASoft change
management system has been further streamlined. After the receipt of the change
request, it is recorded in the Change Request Form (CRF) for necessary approvals
in the Ministry. Only after the approvals, the request of the State / UT is
implemented in the NREGASoft. This helps in tracking and monitoring the
change requests done in the NREGASoft.

12.3 Stakeholders
The portal (http://nrega.nic.in) provides a single point access to the

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following stake holders:
i. Citizens
ii. Workers
iii. Gram Panchayats, Block Panchayats, Zilla Panchayats
iv. Programme officers
v. District Programme Co-ordinators
vi. Implementing agencies other than PRIs
vii. State Rural Development Departments
viii. Ministry of Rural Development, Government of India.
ix. Bank & Post Offices
x. Social Audit Agencies
xi. Engineers

12.4 Modules in NREGASoft: The portal encapsulates several modules that

are required in different processes of implementation of MGNREGA.
These are as under:

1. Worker Management Module of the software provide backbone

for the services provided to the worker right from the registration
and issuance of job card to the payment of wages through different
financial institutions.

2. Works Management Module captures detailed information about

the various works proposed or under taken under the scheme at
various levels. It facilitates online approval of projects and keeps
track of time taken for approval of project. Each project is provided
a unique ID and status of work is maintained in the system.

3. E-muster roll module strengthens the monitoring, planning and

muster roll management. Earlier pre-printed muster rolls were
issued to the executing agencies from programme officer at block.
Now NREGASoft generates e-muster rolls bearing the name of
workers who are allotted job on a particular worksite. This stopped
the addition / deletion of name of worker and hence the
manipulation of muster rolls. Also in advance the administrators
know the approx. number of workers working on worksites. This
also ensures in time capturing of information in NREGASoft.

4. Fund Management Module tracks the transfer of fund from the

Ministry of Rural Development to the pocket of the person.

5. Bank/Post Office module allows the financial institutions to get

information about wages to be paid to the workers and enter the
details of amount credited in their accounts

6. Labour Budget Module contains all required information for

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preparation of Labour Budget. It allows planning and preparing the
labour budget for each Gram Panchayat. The module is so
designed that it enables each GP to upload its labour budget which
gets consolidated at every level from Block upto the State Level. It
captures the details of the works to be taken up in next financial
year along with the estimation of the household demanding the
works, the persondays and cost.

7. e-FMS Module provides a platform for making e-payments to

workers, staff and vendors (wages, material and administrative
expenses) using the payment network of financial Institution (e.g.
NEFT/ RTGS/ ECS/ Sanchay Post), thus addressing the issue of
delay in payments to a larger extent and making the MIS real time
transaction based.

8. NeFMS module: In order to streamline the system of fund release

and to avoid multiple levels of fund release, this module is
generated for payment of wages directly to workers account.

9. Delay Compensation module: As per Para 29 of Schedule II of

the Mahatma Gandhi National Rural Employment Guarantee Act is
entitled to payment of compensation at the rate of 0.05% of the
unpaid wages per day of delay beyond the sixteenth day of closure
of muster roll. NREGASoft has a provision to calculate the total
compensation payable, after due verification, based on the date of
closure of Muster Roll (MR) and the date of generation of the pay
order (Fund Transfer Order).

10. Unemployment Allowance module: NREGASoft will check for

cases of demand which have not resulted in provision of work
within 15 days from the date of registration of demand or the date
from which work has been demanded, whichever is later. The
provision of work is evidenced by the date at which the muster roll
is started. Based on this data, the Unemployment Allowance will be
calculated and placed in the login of the Programme Officer (PO)
for her / his decision in the matter. The decision of the Programme
Officer will be made available on the web reports of NREGASoft.

11. Cost Estimation Module makes detailed estimation for the works
taken up under MGNREGA e.g. construction of Tank, Well, Sluice
Gate, Earthen road, Kharanja etc.

12. Material Procurement module: Material can be procured when

the work has been approved or at ongoing status and all the
materials which mentioned at the time of technical sanction.
Vendor has to be registered before bill gets entered. All the taxes

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have to be entered by the state which can be used at the time of
bill entry.

13. Social Audit module allows the Gram Panchayat to plan for the
social audit and prepare social audit calendar. It has features to
upload issues/ Grievances that rose during the Social Audit as well
as the minutes of meetings. Observations of the documents verified
during the Social Audit are also captured through this module.

14. Staffing Position Module captures name and contact details of all
the officials, planning and implementing agencies from Gram
Panchayat to Ministry of Rural Development involved in
MGNREGA, thus strengthening communication and co-ordination
among them.

15. Grievance Redressal Module allows all stakeholders including

illiterate worker/Citizen to lodge complaint and trace the
subsequent response.

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Chapter 13
GeoMGNREGA – GIS Implementation under Mahatma
Gandhi NREGA
The Ministry has started implementation of GeoMGNREGA for geo tagging of
assets created under Mahatma Gandhi NREGS in partnership with National
Remote Sensing Centre (NRSC) of Indian Space Research Organisation (ISRO).
It follows a systematic creation of a database on assets using technological
interventions like mobile based photo geo- tagging and a GIS based information
system for online recording and monitoring. The GIS database and maps will
further be used for analysis and planning for works under Mahatma Gandhi
NREGS. The National level geospatial framework is being implemented with
geospatial information compatible with industry. The BHUVAN geoportal of
NRSC has been customized for this purpose. The database is accessible to the
Ministry and States for monitoring and database creation, respectively.

The location of each asset is to be geotagged along with three photographs.

Standard web-based mechanism has been put in place to consume assets data
pulled from the NREGASoft. Operating procedure has been established to enable
a smooth exchange of data as services between NREGASoft and Bhuvan
geoportal, while ensuring data integrity and security. So far more than 4.75 Crore
assets created under Mahatma Gandhi NREGS have been geotagged.

For checking the Geotagging one should open https://bhuvan-

app2.nrsc.gov.in/mgnrega/mgnrega_phase2.php# and click on Statistics to check the
Geotagged Assets. For checking more one has to create login credentials and search
assets as per work code and view photograph of the assets with expenditure, manpower
used etc.

GeoMGNREGA has been operationalized in two phases listed as under: -

13.1 GeoMGNREGA Phase-I (Geotagging of Completed Assets)

Applicable to: All assets completed since inception and started before
31stOctober2017.

GeoMGNREGA Phase-I was rolled out on 1stSeptember 2016 which is

applicable to all works completed under Mahatma Gandhi NREGS.

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13.1.1 Process Flow of geotagging of Assets under GeoMGNREGA

Phase-I

The process includes flow of geotagging of asset, uploading of two photographs

of each asset and display of relevant data on Bhuvan GeoMGNREGA portal
along with assigned responsibilities which is as follows: -

a) Automatic generation / assigning of Asset ID on NREGASoft after

completing work and marking it as Primary asset by Programme Officer /
Gram Panchayat / PIA. In case of works completed earlier there is a separate
module to mark it as asset and generate the Asset ID. An asset may have one
or multiple (secondary) competed works associated with it. The Asset ID of
primary asset will be used for referring to these associated works. It is
imperative to understand the differentiation between asset and works.
b) Information on Asset ID residing on NREGASoft along with work details is
pulled by Bhuvan Platform on regular intervals on a daily basis.
c) Geotagging of completed assets through Bhuvan mobile platform using
android-based mobile app developed exclusively for Mahatma Gandhi
NREGA for field-level data capturing, as well as asset visualization
capabilities & report generation tools. This includes capturing of GPS
location of the asset, along with photographs by Mahatma Gandhi NREGA
Spatial Enumerators (MSEs). The Gram Rojgar Sahayaks (GRSs), Technical
Assistants (TAs) or any other functionary at Gram Panchayat (GP) level are
to be designated as MSE to carry out the above-mentioned responsibilities.
There can be one MSE for one GP, multiple MSEs for one GP and one MSE
for multiple GPs. The MSEs are to be registered on the mobile application
and authorized by GAS (GIS Asset Supervisor), accordingly. To ease
geotagging to be carried out by the MSE, options like multiple GP data (3
GPs of the same block) download and line-department wise filter has been
enabled in the GeoMGNREGA mobile application.
d) Moderation / validation by GIS Asset Supervisor (GAS). GIS Asset
Supervisors (GASs) are Programme Officers or other officials at the block-
level, who are to be designated as GAS. They are responsible for validation
of data or information captured by the Mses. The GAS is to be registered on
Bhuvan GeoMGNREGA portal and authorized by State GIS Nodal Officer
(SGNO). They must ensure that all the geotags uploaded by MSEs of GPs of
the block is moderated within 48 hours of the upload.
e) Moderated and approved data is pushed to Bhuvan Web GIS where it is
displayed on Bhuvan GeoMGNREGA portal in public domain.
f) An official at district level is to be designated as District GIS Nodal Officer
(DGNO) with the responsibility to monitor the implementation of

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GeoMGNREGA and to ensure the quality of geotagging in their respective
districts. The DGNOs have to be registered on Bhuvan portal.
g) An official at State level is to be designated as State GIS Nodal Officer
(SGNO) with the responsibility to coordinate the implementation of
GeoMGNREGA in the States. The name and details of SGNO need to be
conveyed to the Ministry. The SGNOs have to be registered on Bhuvan
GeoMGNREGA portal.

13.1.2 Centre for Geoinformatics Application in Rural Development (CGARD)

of National Institute of Rural Development & Panchayati Raj (NIRD&PR) is
responsible for training & capacity building of programme officials & field
functionaries through the State Institutes of Rural Development (SIRDs) so that
functionaries are able to carry out their duties, effectively.

13.1.3 GeoMGNREGA Phase-I will be saturated when geotagging of all assets

started before 31stOctober 2017 is completed.

13.1.4 State/UT should provide information of Phase-I progress as per the format
provided per the following prepositions:
(Table format)
● S.No.
● State/UT
● No. of assets not geotagged
● No. of Assets not geotagged against which action has been taken by
State/UT

13.2 GeoMGNREGA Phase-II (Geotagging in 3 Stages)

Applicable to: All works started on or after 1st November 2017

GeoMGNREGA Phase-II was rolled out - on 1st November 2017. The overall
process flow for geotagging of asset, uploading of two photographs of each asset,
and display of relevant data on Bhuvan GeoMGNREGA portal along with
assigned responsibilities remains the same, for GeoMGNREGA Phase-I and
Phase-II. However, under GeoMGNREGA Phase-II geotagging is carried out in
three stages viz.:

I. Before initiation of work;

II. During the work &;
III. After completion of work.

13.2.1 Process Flow of geotagging of Assets under

GeoMGNREGA Phase-II

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Following processes adopted in NREGASoft for smooth implementation

of GeoMGNREGA Phase-II:-

I. Stage 1 geotagging (Before the Start of Work): It has to be carried out

on works with technical and administrative sanctions that have the Detailed
Project Report (DPR) frozen in NREGASoft.
II. Stage 2 geotagging (During the Work): Once 30% of the estimated cost
of the work is booked as expenditure, and then the said work will be
available for Stage 2 geotagging on GeoMGNREGA Bhuvan Mobile
Application. However, if 60% of the estimated cost is booked as
expenditure in NREGASoft and Stage-2 geotag, is not captured in Bhuvan,
till that time, No further expenditure on the work can be booked.
III. Stage 3 geotagging (After Completion of Work): Once the work is
completed and closed at NREGASoft, it is available for Stage 3 geotagging.

13.2.2 Module on Deletion/Correction and Change of Location

under GeoMGNREGA Phase-II

There have been instances under GeoMGNREGA Phase-II wherein a change in

the location of the asset has been requested by the State which is characterized in
the following cases and solutions have been developed accordingly: -

Case 1: Change in location of work, geotagged under Stage 1

(Before):

• The work with accepted geotag for Stage 1 which is not yet geotagged for
Stage 2 will be available for marking in GAS login.
• GAS can mark the work for rejection of Stage 1 geotag with clearly stated
reason.
• The DGNO, in its login, has a provision to approve / reject the request
with the stated reason, raised by GAS.
• Once DGNO accepts the rejection request of GAS, the Stage I geotag will be
rejected in Bhuvan and acknowledgement will be shared with NREGASoft.
The work will be available now for geotagging for Stage-I.
• The above rejection process is allowed only once for a particular work.

Case 2: Geotag could not be captured under Stage 2 (During the

work)

• The work with accepted geotag for Stage 1 and not yet geotagged for Stage 2
is available for marking in GAS login.
• GAS can mark the work for rejection of Stage 1 geotag with clearly stated
reason.

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• Provision to approve/reject the request with reason, raised by GAS, is available
in DGNO login.
• Once DGNO accepts the rejection request of GAS, the Stage I geotag is
rejected in Bhuvan and acknowledgement will be shared with NREGASoft.
The work will be available now for geotagging for Stage I.
• After geotagging for Stage 1, the work will be available for geotagging for
Stage 2.
• The above rejection process is allowed only once for a particular work.
• The same process may be followed in case of Stage 3 (After) geotagging, if
required.

Case 3: Correction of work details data after sharing with Bhuvan:

• Provision to delete / correct the work under GeoMGNREGA Phase II, is

available in GAS login of Bhuvan-GeoMGNREGA portal.
• The work which is not yet geotagged for Stage 1 is available for deletion/
correction.
• During the deletion / correction of work, GAS must provide clear
reason for deletion / correction
• After deletion/ correction of work in Bhuvan, acknowledgement is sent to
NREGASoft.
• The work can be edited and information can be corrected in NREGASoft.
• Option to mark the work and resend for geotagging after
correction/deletion is available at NREGASoft.
• The above process is allowed only once for a particular work.

13.3 Exemptions under GeoMGNREGA

13.3.1 Geotagging PMAY(G)works:

All PMAY (G) works are exempt from geotagging under GeoMGNREGA Phase-
I and Phase-II, since the geotag along with pictures in 5 Stages of the asset created
is already being captured under PMAY (G) scheme.

13.3.2 Exemption for works with sanction amount less than or equal
to INR 50,000 under Phase-II:
Some works under Mahatma Gandhi NREGS may be completed within
1 muster roll cycle i.e., between 7-15 days, wherein complete expenditure is
booked at one go. In such cases geotagging for Stage-2 (During the work), may
delay the process of completion of the work because of with check on NREGASoft
for making the work available for Stage 2 geotagging after expenditure of 30% of
estimated cost. The work will be available for Stage 2 (during) geotagging
immediately after the receipt of Stage 1 geotag at NREGASoft. The work will be
available for Stage 3 (after completion) geotagging after the work is marked
completed on NREGASoft.

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13.4 The way forward

13.4.1 Ensuring geotagging of all new and old assets created since inception.
This may be done in phases.
I. States/UTs should ensure that all works completed - must be geotagged
within 30 days of completion of work.
II. Works already completed under Mahatma Gandhi NREGA should be
geotagged in a sequential manner enabling financial year wise priority from
works completed before 31st October 2017, FY 2021-22, 2020-21, 2019-20,
2018-19 and backwards till 2017-18.

13.4.2 Ensuring the quality of geotags is as important as the task, itself. This
may be ensured in two ways. First is to ensure quality of Photographs of all assets
and the second is to ensure proper ‘description’ of the asset.

i. Quality of Photograph:
Quality of photograph affects the possibility and perspective of assessment of the
asset. It should be ensured that the photographs must have certain level of quality,
which will help in further assessment of the assets. Following points should be
followed while taking photographs of assets created under Mahatma Gandhi
NREGA:

• Direction and Angle: The direction and angle of photograph should be

such that entire asset or maximum portion of the asset is visible in the
photograph.
• Orientation of photograph: Similar orientation for similar assets. For
example: Photographs should be taken, along the length in case of linear
structures, like roads, water channel etc.
• Photographs should not be taken against the sun. Position of the sun
should always be on the back of the person taking photograph of the asset.
• Clear / Haze free photographs: All MSEs (Mahatma Gandhi NREGA
Spatial Enumerators) should avoid taking photographs in fog and rains to
ensure high quality images.
• Linking citizen information display boards with the Photograph: At least
one picture of the asset should have picture of the citizen information
display board along with the asset.

ii. Asset Name and Description:

The asset detail should be maintained at GP level in Fixed Asset Register (FAR).
Description of the asset is essential as it solely describes the asset type, quality
and descriptive location of the asset. It also helps the MSE to identify the asset to
be geotagged. There should be no mismatch in description of photograph and the
asset created.

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iii. Accuracy of geotags: Accuracy of the geotag must be less than or equal to
10 meters.

iv. Roles and responsibilities:

• District GIS Nodal Officer (DGNO) and State GIS Nodal Officer (SGNO)
should monitor quality of geotags under Mahatma Gandhi NREGA for their
respective Districts and States.
• Ministry of Rural Development will do random check regularly to monitor the
quality of geotags.

v. GeoMGNREGA platform should be used by States/UTs for the purpose of

planning of works on a particular site to avoid duplication of works while
preparing labour budget.

vi. DGNO/DPC (District Programme Coordinator) will ensure 100%

adherence to the guidelines issued under GeoMGNREGA.

13.4.3 The Ministry is conducting the third-party verification of geotagged

assets under Mahatma Gandhi NREGS to check the physical existence of assets
at their geographical location based on the geotagged data collected under
GeoMGNREGA across all the States/UTs

13.5 Janmanrega - Citizen Centric Mobile Application

Citizen awareness is the key to efficient, effective and transparent execution of
any scheme. The Ministry launched ‘Janmanrega’ - a Citizen-Centric Mobile
Application (CCMA) on 19th of June 2017. The application has been developed
in collaboration with National Informatics Centre (NIC) and National Remote
Sensing Centre (NRSC, Hyderabad). The Android App is available for download
from nrega.nic.in/netnrega/Janmanrega.htm. It may also be downloaded as from
(More+ Tab: http://rural.nic.in) or from Google Play at
https://play.google.com/store/apps/details?id=nic.hp.ccmgnrega. The application
is available in English, Hindi, Bengali, Gujarati, Kannada, Malayalam, Marathi,
Odia, Punjabi, Tamil, Telugu and Urdu.

13.5.1 The application allows locating already geotagged Mahatma Gandhi

NREGS assets on Indian Space Research Organisation’s Bhuvan Map Interface
along with their attributes and two photographs using an Android mobile phone.
Citizens can use it to locate the assets. There is provision for capturing her / his
feedback on such asset(s). Available features of the app are as follows:-
i. Pre-User Registration:
• Background
• About Mahatma Gandhi NREGA
• Objectives

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• Stakeholders
• Ten Entitlements
• Works
• Referring to Friends
• Setting of Preference, for switching between different languages

ii. Post User Registration:

• Searching for Assets
• Searching for Nearby Assets, based on User’s Current Location
• Providing Feedback on Asset

13.5.2 After downloading and installation of the app in the mobile phone, the
user is required to register to carry out search for assets, looking for nearby assets
and providing feedback about an asset. The feedback can be submitted, only when
the user is within 20 Meters of the asset’s geotagged location coordinates. A video
on the app is made available at: https://www.youtube.com/watch?v=s9lWUDif-
kA

The States and Union Territories (UTs) are required to popularize the app through
its mention in Job Cards (JCs), Citizen Information Boards (CIBs), Wall Writings
and Websites. Mahatma Gandhi NREGS Functionaries, such as Gram Rojgar
Sahayaks (GRSs) and Mahatma Gandhi NREGA Spatial Enumerators (MSEs)
should be well versed in its use and should be involved to carry out mass
campaigns and demonstration sessions of the app in Gram Sabhas and other
village congregations.

13.6 MIS Report R24.8 - Janmanrega User Registration has been made available on
NREGASoft. Feedback of Janmanrega app is also available in the reports section
of MIS.

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Chapter 14
Direct Benefit Transfer (DBT) and the Aadhaar Platform
14.1 Direct Benefit Transfer
Under Mahatma Gandhi NREGA Direct Benefit Transfer, all payments to the
workers are to be credited into the accounts of the workers in the Bank/Post
Offices, unless exempted by the Ministry in special circumstances.

Earlier, the credit might either happen using the banks/Post office account details
or using the Aadhaar number of the beneficiary with which the account may be
linked. Now, Since 1st Jan 2024 ,All workers under Mahatma Gandhi National
Rural Employment Guarantee Act (MGNREGA) scheme are to receive their
wages through an Aadhaar-based payment system (ABPS) only.

14.2 Aadhaar Based Payment System (ABPS)

The account details of the workers are being updated regularly in the MIS by the
States, but in order to make Aadhaar Based Payments (ABP), there is a need for
Aadhaar seeding and its mapping at National Payments Corporation of India
(NPCI) mapper by the banks. The use of Aadhaar will be strictly in accordance
with the order given by the Honorable Supreme Court.

14.3 Provisions of Adhaar Act

The provisions of Section 7 and 8 of the Aadhaar (Targeted Delivery of Financial
and other Subsidies, Benefits and Services Act, 2016 (18 of 2016) are asunder:

Section 7 of the Aadhaar Act: “The Central Government or, as the case may be,
the State Government may, for the purpose of establishing identity of an individual
as a condition for receipt of a subsidy, benefit or service for which the expenditure
is incurred from, or the receipt therefrom forms part of, the Consolidated Fund of
India, require that such individual undergo authentication, or furnish proof of
possession of Aadhaar number or in the case of an individual to whom no Aadhaar
number has been assigned, such individual makes an application for enrolment:

Provided that if an Aadhaar number is not assigned to an individual, the

individual shall be offered alternate and viable means of identification for delivery
of the subsidy, benefit or service.”

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Section 8 of the Aadhaar Act: “(1) The Authority shall perform authentication of
the Aadhaar number of an Aadhaar number holder submitted by any requesting
entity, in relation to his biometric

information or demographic information, subject to such conditions and on

payment of such fees and in such manner as may be specified by regulations.

(2) A requesting entity shall—

a) unless otherwise provided in this Act, obtain the consent of an individual
before collecting his identity information for the purposes of authentication
in such manner as may be specified by regulations; and
b) ensure that the identity information of an individual is only used for
submission to the Central Identities Data Repository for authentication.

(3) A requesting entity shall inform, in such manner as may be specified by

regulations, the individual submitting his identity information for authentication,
the following details with respect to authentication, namely: -
a) The nature of information that may be shared upon authentication;
b) The uses to which the information received during authentication may be put
by the requesting entity; and
c) Alternatives to submission of identity information to the requesting entity.

(4) The Authority shall respond to an authentication query with a positive,

negative or any other appropriate response sharing such identity information
excluding any core biometric information.”

The Hon’ble Supreme Court in its final judgement on Writ Petition 494/2012
dated 26thSeptember, 2018 has opined as below:

In so far as… “(b) subsidies, benefits or services to be given by the Central

Government or the State Government, as the case may be, is concerned, these
Governments can mandate that receipt of these subsidies, benefits and services
would be given only on furnishing proof of possession of Aadhaar number (or
proof of making an application for enrolment, where Aadhaar number is not
assigned). An added requirement is that such individual would undergo
authentication at the time of receiving such benefits etc. A particular institution /
body from which the aforesaid subsidy, benefit or service is to be claimed by such
an individual, the intended recipient would submit his / her Aadhaar number and
is also required to give his / her biometric information to that agency. On
receiving this information and for the purpose of its authentication, the said
agency, known as Requesting Entity (RE), would send the request to the
Authority which shall perform the job of authentication of Aadhaar number. On
confirming the identity of a person, the individual is entitled to receive the

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subsidy, benefit or service. Aadhaar number is permitted to be used by the holder
for other purposes as well.”

The States/ UTs shall take the following steps:

a) Complete the Aadhaar based authentication of the beneficiaries covered under
Mahatma Gandhi NREGS.
b) The beneficiaries who have provided the Aadhaar number but the
same has not been validated, such cases may be expeditiously checked and
got verified
c) To address the failures of Aadhaar based authentication, alternative methods
for identifying such persons shall be adopted after finding the causes of failure
in such cases.

14.4 Requirements and arrangements

In order to provide convenient and hassle-free entitlements to the registered
workers under the provisions of the said Act, the Department of Rural
Development or Panchayati Raj (In-charge Mahatma Gandhi NREGA) shall
make all the required arrangements including the following, namely:
a) Wide publicity through media and individual notices shall be given to
applicants or beneficiaries to make them aware of requirement of Aadhaar to
work under Mahatma Gandhi NREGA. They may be advised to get
themselves enrolled at the nearest enrolment centres available in their areas.
The list of locally available enrolment centres shall be made available to
them.
b) In case, the beneficiaries are not able to enroll due to non-availability of
enrolment centres in the vicinity, the Department of Rural Development or
Panchayati Raj (In-charge Mahatma Gandhi NREGA) of States Government
or Union Territory Administrations is required to create enrolment facilities
at the convenient locations and the applicants or beneficiaries may be
requested to register their request for enrolment by giving their names with
other details, such as Job card number, address, Bank Account details, mobile
number etc., on a portal and such requests may also be registered with the
Gram Panchayat or Block Office.

14.5 DBT Strategy

In order to implement the DBT under Mahatma Gandhi NREGA, the following
DBT strategy will be followed in all States/ UTs:
i. Getting the Mahatma Gandhi NREGS workers enrolled under
Aadhaar: Seeding of Aadhaar numbers for all active workers in the Mahatma
Gandhi NREGA MIS (NREGASoft).
ii. Manual verification of all Aadhaar numbers that failed
demographic authentication with the UID data by Programme Officer.
iii. Verification and confirmation of the accounts of all the active workers by
referring them to the Bank/Post Office concerned.

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iv. Seeding of the verified Aadhaar number in the Bank / Post Office
account and placing them on NPCI Mapper after which Aadhaar based
payments will be made.

14.6 Step by Step Process of conversion of accounts into Aadhaar Based

Payments System (ABPS)

14.6.1 Aadhaar seeding in the NREGASoft database: The Aadhaar

numbers of all active workers, enrolled must be seeded in the database. The
computer operators in the Block/ Gram Panchayat Office shall be mandated to do
the data entry after due verification. The progress of data entry will be displayed
on a daily basis on the NREGASoft and communicated to the District Programme
Coordinators.

14.6.2 At the District level, the drive shall be led by the District Programme
Coordinators. The State Government shall hold an orientation session with all the
District Programme Coordinators to explain the task expected of them.

14.6.3 At the Block level, the Block Development Officers/ Programme

Officers (BDOs)/ Programme Officers) will be the Charge Officers for this drive.
The District Programme Coordinator will be responsible for training the BDOs
in conducting the drive.

14.6.4 BDOs / Programme Officers shall entrust the work of collection of

Aadhaar details to the Gram Rojgar Sewak concerned.

14.6.5 A village-wise report is available on NREGASoft listing the names of

active workers whose Aadhaar numbers have not been captured in the database.
BDOs will ensure that the report is printed and available with the Gram Rojgar
Sewak.

14.6.6 At the Gram Panchayat level, the Gram Rojgar Sewak shall be the
person to collect the Aadhaar details from the workers.

14.6.7 There shall be an orientation and training workshop for the Gram Rojgar
Sewaks at the Block level to take up this work. During the workshop, Gram
Rojgar Sewaks shall be explained the task and shall also be provided with the list
of active workers whose Aadhaar numbers are not available in the database.

14.6.8 Gram Rojgar Sewak shall collect the Aadhaar details along with a Xerox
copy of the Aadhaar letter or Aadhaar card for comparing at the Block level
before data entry.

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14.6.9 The Gram Rojgar Sewak shall be mandated to do this task in a
satisfactory manner.

14.6.10 Every weekend, the Gram Rojgar Sewaks shall report back to the Block
office along with a list of Aadhaar numbers collected during the week. These
meetings shall be held weekly, till saturation is achieved.

14.6.11 Manual verification in case of authentication failure by the Programme

Officers: The Ministry does demographic authentication of the Aadhaar data
seeded in NREGASoft using the Authentication User Agency-Authentication
Service Agency appointed by UIDAI and ensures that Aadhaar numbers entered
are correct. Wherever the records seeded with Aadhaar numbers fail the
demographic authentication, they need to be manually checked for inaccuracies
by the Programme Officer or some other senior functionary. This can also be done
by physically checking with the workers’ Aadhaar letters. There is a report in the
MIS for cases waiting/ pending for verification. A list of such numbers is
provided in each Programme Officer’s login. Programme Officers shall be
mandated to complete this verification for active workers. This task may be done
on a regular basis.

14.6.12 Account Freezing Drive: All bank accounts where the payments are
being made shall be verified with the Banks/Post Offices and confirmed in the
online database by the Programme Officers, without which no payment can be
made. The list of all such accounts that need to be confirmed (frozen) is placed in
the Programme Officer’s log-in, and can be printed Bank/Post office wise.

14.6.13 Updating Consent Form details in MIS: Each Programme Officer

shall ensure that the consent details shared by the Mahatma Gandhi NREGA
workers are updated in the NREGASoft.

14.6.14 Standard Operating Procedure (SOP) for expediting Aadhaar seeding

in Bank Accounts: To expedite Aadhaar seeding and ABP conversion, the SOP
has been worked out. This incorporates the process flow for obtaining, submitting
and updating Aadhaar seeding consent forms of Mahatma Gandhi NREGA
workers and the seeding of their Aadhaar number in their bank accounts. The
Programme Officer will share details at the district level to the DPC and the DPC
will hand over the following to the Lead District Managers (LDMs) for ABPS
conversion:-
a) Beneficiary Consent form duly signed
b) Copy of Aadhaar of Beneficiary
c) Two List from NREGA soft (a) Hardcopy of PDF and (b) Soft copy in MS
Excel file to be emailed to Lead District Manager (LDM).

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14.6.15 Aadhaar Payment Bridge System (APBS) - The APBS works only
with the accounts which are on Core Banking System (CBS) platform. Under this
system, all transfers into accounts are electronic and near real time based on the
Aadhaar number of the worker seeded into the bank account of the said worker
and mapped on the NPCI mapper. As and when a pay order is released, the
NREGASoft shares the files with PFMS; PFMS, in turn, shares the file with the
States Sponsor Banks. Then the States Sponsor Bank processes these payments
through NPCI, debits the account, credits the beneficiary account and uploads the
response file to PFMS. PFMS, then sends all transaction responses to
NREGASoft through SSIS (Sql Server Integration Services). It has the capacity
to eliminate delays and bring transparency into the payment process.

14.7 Automation of ABPS

The Ministry has established a fully automated system through the central server
to bring in APBS that completes the following tasks:
a) Once the Aadhaar number is seeded in the database, the server automatically
onfly runtime checks it with UID database and segregates the confirmed
records and the rejected records.
b) Rejected records are sent to the Programme Officer automatically with a
request to re-check the details on the field.
c) All confirmed records having consent of the workers are automatically sent
to NPCI for checking the ABPS conversion status of the Aadhar.

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d) On the basis of received responses form NPCI, the accounts which are linked
with Aadhaar in bank database are converted to ABP system .

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Chapter 15
Financing Mahatma Gandhi NREGA
15.1 Release of Funds
Section 22 of the Mahatma Gandhi NREGA provides the framework for the
funding pattern under Mahatma Gandhi NREGA. Funds will be released to the
States/UTs normally in two tranches with more than one instalment in one tranche
based on agreed Labour Budget (LB), opening balance, pending liabilities of the
previous financial year, if any, and overall performance. The first instalment of
first tranche will be released to the States/UTs in 1st half of April month of the
financial year.

The fund release system in Programme Division has been streamlined. Three
check lists – (A), (B) & (C), have been prepared and shared with the States/ UTs
which are to be furnished with fund proposal, under the signature of
Commissioner, Mahatma Gandhi NREGA/ Principal Secretary/ Secretary of the
Department in-charge of Mahatma Gandhi NREGA.

15.1.1 First Tranche

The first installment of the first tranche will be released in the first half of April
month of the financial year after adjusting unspent balance available with the
districts/States and considering the pending liabilities, if any.

Steps to release of first tranche

a) Once Labour Budget of a State is examined and agreed to by the Ministry and
State Government, the State Government shall prepare district-wise and
month-wise projections of the Category wise (i.e., SC, ST and Other
beneficiaries) labour demand.
b) Requisition for release of 1st tranche should be accompanied with modified
checklist A and B, provisional UC of previous financial year by 5th April.
c) The 1st tranche is estimated based on funds required for initial six months of
a financial year (FY) or 50 per cent of the Labour Budget for the State/UT,
whichever is lower, minus the opening balance of the State/UT as per MIS.
Pending liability shall also be considered.
d) As MIS reports form the basis of fund release, it is necessary that all
expenditure is entered in the NREGASoft. Expenditure not entered in the
NREGASoft will result in larger opening balance than what is available and
the 1st tranche would be lower by an equivalent amount.
e) Details of works proposed in the Labour Budget need to be entered into the
software and should be from among the approved shelf of projects.

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f) 1st tranche is released to the State subject to submission of the following
certificate / documents:
I. A certificate to the effect that accounts for all the districts of the State
for the FY before 2017 have been examined and settled.
II. A certificate indicating satisfactory compliance of Ministry’s
clarifications / suggestions / advice/ observations issued from time to
time on the implementation of Mahatma Gandhi NREGA in the
State/Districts.
III. No mis-utilisation / misappropriation of funds has been noticed,
during the year.

g) After receipt of Central share and the matching State share in state nodal
bank account of the state nodal agency.
h) If the States require additional funds for implementation of Mahatma Gandhi
NREGA up to 30th September, the same would be considered based on
performance during the period from April to the date of submission of the
proposal and funds would be released accordingly.
i) The funds towards material, admin and other projects to the states will be
subject to compliance of guidelines vide the O.M. dated 23.03.2021 of
Department of Expenditure, Government of India.

15.1.2
(a) Instalments under 1st Tranche
The quantum of instalments under the first tranche will be based on-
I. The instalment of funds towards material shall be released for two months at a
time depending upon availability of the funds.
II. The number of persondays projected by States/UTs for the next
i. two months of Labour Budget of current FY form the basis for calculation of
instalment amount.
III. However, the fund released under 1st tranche will be well within
i. 50% of total persondays agreed to in the Labour Budget for the year.
IV. Adjustment of unspent balance available with the States/UTs.
V. Pending liability, which will include excess State share (as per the MIS).
VI. The States would have released the entire State share (cumulative).
VII. The quantum and number of installments for release of funds for wage
payment will be decided by the programme division as per the actual
assessment.

(b) Second tranche

The 2nd Tranche is released on submission of proposal in the prescribed format
by the State and subject to fulfilment of all the prescribed conditions. The
proposal can be submitted after a State / UTs has utilized 75 percent of the total
available funds. If the proposal for 2nd Tranche is submitted after 30th September,

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then the Audit Report and Audited UC of the previous financial year is also
required. Quantum of funds to be released as part of second tranche depends upon
the performance of the State/UT.

State / UT may revise district-wise and month-wise projections of the Category

wise (i.e., SC, ST and Other beneficiaries) labour demand within approved LB
with prior approval of Programme division head of the Ministry. The 2ndTranche
entitlement of the State / UT will be based on revised projection.

The State must ensure that the proposal for the 2nd Tranche of funds is received at
least 15 days before the 50% achievement of the Annual labour budget.

Steps to release of Second Tranche

I. The State / UT will submit a consolidated proposal for 2 nd tranche along
with modified checklist A, B and C, to the Ministry, only after utilizing 75
percent of total fund available with the State as a whole and compliance of
the prerequisites as laid down under Mahatma Gandhi NREGA.
II. A certificate stating that no programme fund has been diverted during the FY
is required to be given. It should also be certified that there has been no
embezzlement or misappropriation of funds under Mahatma Gandhi NREGA
and in cases where this has happened; adequate steps have been taken to
punish the guilty and recover the embezzled or misappropriated amount.
III. In case State becomes eligible for release of 2nd tranche after 30th September
in a FY, the State will submit a certificate stating that Audit Reports (AR)
and Utilisation Certificates (UCs) from all the districts in the State have been
received and found to be in order in all respects. A consolidated Audit Report
will also be submitted with the proposal.
IV. If there are pending liabilities at the end of the previous financial year, the
same should be reflected as liability in the balance sheet of the Audit Report
of the previous financial year.
V. Advance State share or loans taken by the State may also be reflected as
pending liability in the Utilisation Certificate and balance sheet attached to
the proposal.
VI. A certificate stating that all pending audit observations by the auditor have
been complied with should be provided along with the fund release proposal.
VII. The Check list on prerequisites / documents for release of 2nd Tranche of
Central share (Annexure -27 of the Operational Guidelines, 2013).
VIII. States/UTs may share Utilization certificate for unskilled wages in Category
wise manner (i.e., SC, ST and Other beneficiaries).

15.2 Administrative Expenses

Up to 6% of the total expenditure under Mahatma Gandhi NREGA in a financial
year can be utilized for administrative expenses.

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15.3 Receipt Expenditure Advance and Transfer (REAT): State to ensure action
regarding Receipt Expenditure Advance and Transfer (REAT) module as per DOE
Letter No.1(13)PFMS/FCD/2020.

15.4 Component wise State Nodal Bank Account & State Linked Scheme
1. With reference to the letter number G-31011/9/2020-RE-V (371418), State is expected to
take the following action:-
(i) Separate State Nodal Bank Account(SNBA) and State Linked Scheme(SLS)
for Administrative contingency, Cluster Facilitation Project(CFP) and
Project UNNATI to be opened.
(ii) The existing SNBA & SLS may be used for Material component.
(iii) Every component should be mapped in PFMS.
2. The existing State Linked Scheme for Social Audit will be continued.
3. While mapping these SNBA & SLS in PFMS, the ratio for Centre & State share
will be as under:

Sl.no Name of component Central share State Share

1 Material 75% 25%
2 Admin 100% No state share
3 CFP 100% No state share
4 Project UNNATI 100% No state share

15.5 Complaints and fund release

Section 27(2) of Mahatma Gandhi NREGA, states that, ‘the Central Government
may, on receipt of any complaint regarding the issue or improper utilization of
funds granted under this Act in respect of any Schemes if prima facie satisfied
that there is a case, cause an investigation into the complaint made by any agency
designated by it and if necessary, order stoppage of release of funds to the Scheme
and institute appropriate remedial measures for its proper implementation within
a reasonable period of time.’

A Standard Operating Procedure (SOP) for application of the provisions of

Section 27(2) read with the provisions relating to accountability given in Section
23 of the Act, is enforced in the manner given below:

15.4.1 Standard Operating Procedure on Complaints

Mahatma Gandhi NREGA Division in the Ministry will look into all complaints
received in the Ministry and will segregate it into categories as such:-

A. Petitions – General/ non-specific statements on the implementation of the

Scheme and general observations/suggestions on the improvement in the Scheme
will come under this category. These would include:
i. increasing the number of days of works,
ii. increasing the wage rate,
iii. inclusion of new category of works etc.

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B. Grievances/Complaints regarding procedural violation of Guidelines -

Irregularities, which are born out of deficiencies like lack of capacity building,
shortage of staff, lack of planning etc. will come under this category. These
include allegations where no criminal intent is involved, such as delay in
completion of works etc.

C. Complaints relating to ineffective implementation of the Act - In this

category, will be included complaints relating to large scale and prolonged
deviation from the main provisions of the Act including:
i. Non-involvement of Gram Sabha / Ward Sabha in the
selection of works
ii. Not conducting Social Audits
iii. Delay in payment of wages

D. Complaints involving financial irregularities - Any allegation relating to

possible or actual loss to the exchequer and where criminal intent is involved will
come under this category. These include:
i. Purchase of materials without following applicable financial
procedures with the intention of causing wrongful loss to the scheme
or wrongful gain to another party
ii. Embezzlement of funds/misappropriation of funds, fudging of
financial records including duplication of muster rolls, bogus entries
etc.
Action
1. Cases pertaining to category (A) may not be referred to the State Government
and the Ministry will take the required action in accordance with the
provisions of the Act, Rules and accepted policy of the Government.
2. Cases pertaining to category (B) and category (C) will be referred to the State
Government within 15 days of the receipt of the same. The concerned State
Government will be asked to submit its detailed Action Taken Report based
on the result of a spot inquiry within three months of the receipt of reference
from the Ministry.
3. Cases pertaining to category (D) will also be submitted to the State
Government within 15 days with the request to submit its Action Taken
Report within three months from the date of the receipt of the complaints.
However, the Ministry as per the seriousness of the complaints may reduce
the period of three months to the time it considers appropriate for submission
of Action Taken Report. Alternatively, it may consider the complaint fit to be
enquired by a central team, internal audit cell, National Level Monitor or any
third party. In all such cases where financial irregularities are established,
following measures shall be invariably ensured
i. Recovery of embezzled fund/, mis-appropriated sum etc.
ii. FIR against those found guilty,

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iii. Departmental proceedings against those found guilty.
iv. For Elected officials: (a) Proceedings for disqualification/
termination / recovery should have been initiated under the State
Panchayati Raj Act or any other relevant State Act and
(b) Recovery should have been ordered by issue of a formal recovery
certificate or a written order, if following a due process, recovery is
due.
4. In cases pertaining to category (D) where State Government fails to act on
directives of the Government of India, a decision may be taken by the
Government of India with the approval of Secretary (RD) for appropriate
remedial action including stoppage of funds under Section 27(2) of the Act.

15.4.2 Establishing Complaint Cells in States

The State Governments should establish a Complaint Cell for looking into all
the complaints related to Mahatma Gandhi NREGA.

In the case of use of force, intimidation and other similar action coming to light
against complainants/whistle blowers with regard to the implementation of
Mahatma Gandhi NREGA or against officers of Enquiry Teams to prevent the
same from discharging of official functions, it shall be the duty of the concerned
State Government to ensure that:
a) Prompt initiation of criminal proceedings against acts of violence,
intimidation and coercive action as well as registration of separate criminal
cases regarding misappropriation of Government money and other issues of
corruption.
b) That adequate security is provided to the complainant / whistle blower and
their family members as well as members of the special audit / social audit
team by the District Administration.
c) That a special social audit is conducted by a team from State Government in
the Block / Mandal concerned and based on its findings, appropriate steps are
initiated to ensure immediate financial recoveries.

15.4.3 Notwithstanding the detailed procedure listed above, that deals with the
procedure for handling complaints received in the Ministry and referred to the
States for necessary action, provision of Para 29 of Schedule I of the Act will be
applicable to the complaints received directly by the Programme Officer / District
Programme Coordinator or State Government.

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Chapter 16
Skilling and Capacity Building under Mahatma
Gandhi NREGA
The capacity building of Mahatma Gandhi NREGS functionaries and skilling of
Mahatma Gandhi NREGS workers is important for effective implementation of the
Programme at one end and for facilitation of Mahatma Gandhi NREGS workers to break
out of cycle of unskilled employment at the other end. The steps being taken towards
capacity building of the functionaries and workers are Barefoot Technicians trainings,
Cluster Facilitation Project (CFP), Project UNNATI, Skilling of Masons, training of
technical persons on SAKSHAM, capacity building of resource persons of Social Audit
Units and of the Village Resource Persons from women SHGs, amongst others. States
need to utilise these training/skilling exercises by facilitating coordination with National
Institute of Rural Development & Panchayati Raj and the State Institutes of Rural
Developments as well as Extension training centre.

16.1 Barefoot Technicians

Guidelines for identification, training, deployment and payment of Barefoot
Technicians

16.1.1 ‘Barefoot Technician’ is an educated person identified from the local

Mahatma Gandhi NREGA worker households or from among the
mates/supervisors and specially trained in civil engineering concepts using a
customized training module such that she / he acquires required skills for
identification and estimation of works, giving mark-out for works in the field and
record measurement of the work done in the Measurement-Book of the Mahatma
Gandhi NREGA. Every State/UT government should have a deployment policy
for the BFT.

16.1.2 Eligibility: The following shall be the eligibility criteria for selection
as BFT:
a) Shall be from an ‘active’ (should have worked in current FY and in
the last two FYs) worker household/ Mate/Supervisor/GRS.
b) Shall have 10th standard education at the minimum and the name should figure
in the job card of the household.

Preference shall be given to BFTs from the local area. Adequate representation
shall be given to SC/ST and Women candidates.

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16.1.3 Identification:
a) Identification of cluster of GPs: The Programme Officer shall be authorized
to identify the areas requiring services of a BFT, which shall be done keeping
in view the scope stated above in Para 16.1.1.
b) Identification of BFTs for Training: Subsequent to the identification of area,
selection may be done in the following manner.
1) The State Government shall adopt appropriate methodology to
popularize the project among Mahatma Gandhi NREGA households.
2) All active job card households in the block shall be listed in descending
order of the number of days worked in Mahatma Gandhi NREGA during
the current year.
3) All willing and eligible candidates from the active worker HHs will be
shortlisted for appearing in the screening test. The Mate/Supervisors/
GRS will be considered for the screening test even if they have not
worked as an unskilled Mahatma Gandhi NREGA worker in current
year.
4) Shortlisting of candidates: At least 3 times of the BFT target for
appearing at the Screening test.
5) Conduct proper Screening test for assessing the candidate’s
mathematical ability and reasoning skills.
6) Candidates scoring 40% and above in the screening test may be
shortlisted for training.
7) In case, enough number of candidates is not able to achieve 40% of
marks, new members from the list prepared based on the number of days
of work in Mahatma Gandhi NREGS, will be used for further shortlisting
and subsequent screening.
8) Adequate representation of SC/ST/Woman candidates is to be ensured.

16.1.4 Customized Module: The training module for the BFT consists of 12
Learning Units and 1 Trainers Guide. The Learning units are developed in both
English and Hindi language. This is available in the Ministry website. The 12
learning units are to be provided free of cost to the BFTs during the training.

16.1.5 Training: The candidates so identified shall be sponsored by the State

Government with a Commitment to Appoint the person as BFT in case of
successful completion of the training programme. The training programme is
residential in nature and is of 90 days’ duration.
NIRD&PR will anchor this process and work with the SIRDs / any other
institutions as decided by the State Government to deliver the training with the
support of the Ministry. The following are the steps to be taken:

a) State Government to nominate trainers as per following criteria;

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• Education: Bachelor of Engineering/ Bachelor of Technology/
Diploma in Civil Engineering or Agriculture Engineering or Water
Resource Engineering or Water Shed Management, etc.
• Experience in Training: Adequate experience in imparting training (at
least 2 years)
• Well conversant with Mahatma Gandhi NREGA works and preferably
having experience of implementing Mahatma Gandhi NREGA works
• Nominations from SIRDs / any other institutions may be considered.
b) Ministry to facilitate Training of Trainers on customized module.
c) Administration of screening test to select candidates by SIRD / any other
institution as decided by the State Government.
d) Delivery of 90-days training led by at least two trainers at SIRD / any other
institution as decided by the State Government as per customized module.
e) Central Government will bear the cost of the training as per DDU- GKY norms
and place funds with SIRDs.
f) BFTs will be provided stipend of Rs.150/- per day for the entire 90 days
duration.

16.1.6 Certification: On completion of training, Agriculture Skills Council of

India (ASCI) will conduct assessment test and trainees qualifying the assessment
test shall be provided certificates confirming to NSQF Level-4.

16.1.7 Employment: The State Government will devise guideline for

deployment of Barefoot Technicians detailing the terms of engagement. The BFTs
shall be deployed in identified cluster of Gram Panchayats keeping in view the
scope of work for BFTs.

Copy of following documents may be treated as pre-requisite before deployment

of BFTs:

i. BFT Certificate issued by NSDC-ASCI conforming to the NSQF Level-04

ii. 10th Pass Certificate
iii. Mahatma Gandhi NREGA Job card of the HH

16.1.8 Reporting and Monitoring:

BFTs shall be reporting to the JTA/TA/JE or any other person supervising the
technical works, as decided by the State Government. The States may develop their
own monitoring format which can be used to assess performance of BFTs against
the deliverables / skill levels.

16.1.9 Terms of Engagement:

The terms of tenure, remuneration, performance assessment process for BFTs are
to be decided by the State Government as deemed appropriate.

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16.1.10 Work entrusted to BFTs: The tasks of BFTs are fivefold.
a) Assist TA/JE/AE in identifying the scope and nature of proposed work under
Mahatma Gandhi NREGS w.r.t. identification of works to be taken up under
Mahatma Gandhi NREGS; collection of baseline information (land use,
ownership) etc., and making presentation to Gram Sabha.
b) Assist TA/JE/AE in technical survey and setting out of works, planning and
estimating works under Mahatma Gandhi NREGS by undertaking technical
survey, preparation of estimates, drawings, designs etc., and submitting
requisite technical documents before GP / competent authority for taking
decisions.
c) Assist TA/JE/AE in opening of work on advice from GP by helping in
preparation of work schedule that documents required material and labor
inputs and update of shelf of works.
d) Assist TA/JE/AE in supervision/overseeing of work, work site management by
ensuring that all appropriate work site facilities are provided and ensuring
timely measurement of works.
e) Assist in maintenance of records and registers under Mahatma Gandhi
NREGS.

16.1.11 Payment: The payment of remuneration to BFTs shall be decided by

the State Government as deemed appropriate. As the BFTs are skilled persons, the
payment should be as skilled labour and should be met from the material
component of work. The payment process will be same as in case of Technical
Assistants (TAs).

16.2 Project UNNATI

The project UNNATI launched in December, 2019 intends to upgrade the skill
base of Mahatma Gandhi NREGS workers and thereby improve their livelihoods,
so that they can move from the current partial employment to full employment and
thereby reduce their dependence on Mahatma Gandhi NREGS.

This project will improve the livelihoods of most needy Mahatma Gandhi NREGS
workers by providing a skill either for self-employment or wage employment. “A
beneficiary from such households that have completed 100 days of wage
employment in FY 2018-19 and the subsequent years under Mahatma Gandhi
NREGA are eligible for training”.Registration of Candidates will be done through
Aadhaar identification. The project has been extended to March 2025. Refer
letter (J-11060/52/2022-RE-VI(373221).

16.2.1 This skilling program will be conducted through convergence between

Rural Skill Division of MoRD, NRLM Division of MoRD and KVKs of Ministry
of Agriculture with Mahatma Gandhi NREGA Division of MoRD.

16.2.2 The household from which a candidate will be selected for the training,
will continue to enjoy 100 days of work under Mahatma Gandhi NREGA.A family

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member of an eligible household in the age group of 18-35 years will be eligible
for under DDU-GKY. In case of special groups, the age group shall be upto 45
years as per DDU-GKY guideline. For RSETI and KVKs, a family member of
eligible household in age group of 18-45 years will be eligible

16.2.3 The candidate undergoing training will be paid stipend for a maximum
period of 100 days and for one program per household as per the wage rate
prevailing in the concerned State as per the provisions of the project, subject to
the guidelines of the project.

16.2.4 The candidate shall be eligible for getting stipend if the candidate has
attended at least 75% of the training classes or the course attendance requirement,
whichever is more. This will be calculated each fortnight.

16.2.5 SRLM will submit the attendance of the candidate once every 15 days
on the web-based MIS created for this purpose. The PO on receipt of attendance,
will credit the stipend into the account of the candidate as per the provision of this
project.

16.2.6 This skilling project will have two types of skilling :

a. Skilling for wage employment DDU-GKY- The eligible beneficiaries may
opt for any of the training programmes conducted by the PIAs of DDU-
GKY.

b. Skilling for self-Employment- The eligible beneficiaries may opt for any
of the training programmes conducted by the 582 RSETIs or 426 KVKs.
The candidate shall be allowed to avail only one training programme under the
project from either of the two categories of skilling programmes as per above
points(a&b), subject to the condition that the selected candidate has not taken
benefit of any other scheme of the Central/State Government. “The indicative
target may be interchanged within the scheme by the Ministry”.

16.2.7 Expenditures (100%) towards stipend (against wage loss compensation)

will entirely be borne by the Central Government. The funds towards stipend
expenditure will be released to States in two equal installments in advance.

Revised guidelines of the project “Project UNNATI Guidelines Mar, 2023 has
been issued by DoRD of Rural Development, Government of India. This guideline
can be downloaded from the following link:
(https://nrega.nic.in/netnrega/writereaddata/Circulars/2465Revision_of_Guidelin
es_of_Project_UNNATI-reg..pdf).

16.3 Cluster Facilitation Project(CFP)

The Cluster Facilitation Project (CFP) started from April 1st 2020 for three years;
has a vision of addressing poverty in aspirational districts/backward areas with a

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multi-pronged strategy of leveraging the synergies of different flagship
programme of the Central Government/State Governments in convergence with
Mahatma Gandhi NREGS through better coordination, planning and its
implementation. Tenure of CFP project has been extended for two Financial Years
beyond 31st March, 2023 i.e. from 01.04.2023 to 31.03.2025.

16.3.1 Project areas /Coverage: The CFP would cover maximum 250 blocks in
117 aspirational Districts and 50 blocks from backward areas of other districts to
be selected by the States.
16.3.2 Operational Unit: The operational unit of the project is block. The State
Government shall identify backward blocks from the aspirational districts and
backward regions of other districts based on set criteria.

16.3.3 Operationalization: The Project shall be implemented by State

Government across the state at various levels either through CSOs (in blocks) or
directly through the outsourced staff recruited through HR agencies. The dedicated
team with expertise in various domains namely, NRM (Natural Resource
Management), GIS (Geographical Information System) and Livelihood will be
placed at cluster, block, district, state and national levels for implementation and
monitoring of the project.

Detailed guideline of the project “Cluster Facilitation Project

Guidelines Dec 2019” has been issued by DoRD of Rural Development,
Government of India. This guideline can be downloaded from following link:
(https://rural.gov.in/sites/default/files/nrega/Library/Books/Cluster_Facilitation_
Project_Guidelines.pdf).

16.4 Capacity building/training of Technical Persons

State Technical Resource Team (STRT), District Technical Resource Team
(DTRT) and Block Technical Resource Team (BTRT) Training programmes under
Mahatma Gandhi NREGA have been organised by the NIRD&PR. The prime
objective of this training programme is to develop a cadre of identified technical
experts in the subject matter of Mahatma Gandhi NREGA implementation in
respective States. The States are required to create the DTRTs and BTRTs and
impart training through STRTs as per the Action Plan prepared. The Ministry will
release funds, calculated as per the same, through NIRD&PR. The training
modules are continuously being updated. ‘SAKSHAM’ module for NRM based
planning and design of works has been developed in consultation with National
Remote Sensing Centre, Hyderabad and Central Ground Water Board. It has
relevant modules on GIS based planning also. The technical persons across all
States and UTs need to be capacitated on the same.

16.5 Training Need Assessment and Preparation of Annual Capacity Building

Plan. There are around 5.27 lakh functionaries directly involved in

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implementation of Mahatma Gandhi NREGS at District, Block and Gram
Panchayat level. Capacity building of such functionaries based on a scientific
assessment of actual requirement of the functionaries based on their job charts
along with their perceived task and role is the key to preparation of an effective
capacity building plan. The States/UTs are requested to carry out the training need
assessment of the functionaries and prepare an annual capacity building plan and
train them accordingly. In case, States/UTs require the Ministry’s intervention for
development of any training module, they may seek assistance for the same.

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Chapter 17
Partnership with Civil Society Organizations
Section 2(g) of the Mahatma Gandhi NREG

Act states that, “ ‘implementing agency’ includes any department of the Central
Government or a State Government, a Zila Parishad, Panchayat at intermediate level,
Gram Panchayat or any local authority or Government undertaking or non-
governmental organisation authorized by the Central Government or the State
Government to undertake the implementation of any work taken up under a scheme.”

17.1 Role of Civil Society Organisations

The role of Civil Society Organisations (CSOs) is facilitating and supporting the
administration in implementing Mahatma Gandhi NREGA through the following
activities:

17.1.1 Awareness building, demand registration, organisation of Gram Rojgar

Diwas, mobilization support and strengthening of the capacity of workers.

17.1.2 Training and support for capacity building at the National, State, District,
Block and sub- block levels.

17.1.3 Facilitating the approval of the shelf of projects in Gram Sabha/Ward

Sabha at the Gram Panchayat.

17.1.4 The Ministry has directed that the engagement of Civil Society
Organisations in actual implementation of the Act and making them directly
responsible to generate persondays is undesirable. It was advised that Civil Society
Organisation/NGOs should remain in a facilitating role.

17.2 Unique ID: Civil Society Organisation/NGOs involved in a facilitating role should
have signed up in the NGO-partnership (NGO-PS) Portal of the NITI Aayog with
all self-declared details and should have obtained a Unique ID. This Unique ID
should be mandatorily quoted in proposals by the NGO. All registered NGOs
should update their database in the Portal every year.

17.3 Collaborative engagement: Among the registered NGOs, the State Programme
Coordinator (SPC)/Commissioner, Mahatma Gandhi NREGS may identify the
eligible ones for engagement. The framework of the partnership must clearly detail
out area of operation, deliverables, timelines and financial arrangements. The State

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Programme Coordinator (SPC)/Commissioner, Mahatma Gandhi NREGS is
responsible for creating an enabling environment for a collaborative engagement
with the Civil Society Organisation.

17.4 Implementation architecture: The interface of Civil Society Organisation with

the implementation architecture is critical to enable the Civil Society
Organisation’s discharge of their responsibilities at all levels. Such an engagement
should list the accountability of both the administration and the Civil Society
Organisation.

17.5 Community Based Organisations (CBOs):Community Based Organisations

(CBOs) and village organisations (VOs) such as SHGs, watershed committees etc.
are critical to the implementation of Mahatma Gandhi NREGS at grassroot level.
The activities that CBOs may be engaged in are:

17.5.1 Supporting the micro-level planning for the Panchayati Raj Institutions in
planning processes, including Mission Antyodaya.

17.5.2 Facilitating the Social Audit process by assisting in the identification of

Village Social Auditors and working as volunteers.

17.5.3 Concurrent community monitoring on the worksite as well as through the

active participation in the Gram Panchayat functioning.

17.5.4 Facilitating the organisation of Labour Groups to coordinate the

registration of demand and redressal of grievances as people’s collective. NREGA
Sahayata Kendra model in Jharkhand is an example.

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Chapter 18
Awards under Mahatma Gandhi NREGA
18.1 Mahatma Gandhi NREGA Annual Awards: Mahatma Gandhi NREGA Annual
Awards are presented during ‘The Award distribution function of the Ministry of
Rural Development every year. The final categories of annual awards are as under:

Mahatma Gandhi NREGA Awards(Categories: National. State, District, Block & Gram
Panchayat)

S. No. Category of award at State Level No. of Awards

1 Best Performing State in Implementation of Good Governance 3
Initiatives during the year 2019-20
2 Best Performing State in implementation of Timely Payment 3
Generation (T+8) during the Year 2019-20

3 Best performing State in work completion rates during the 3

Year 2019-20
4 Best Performing State in Implementation of Convergence and 3
Livelihood linkage through Mahatma Gandhi NREGA,
Transparency and Accountability during the Year 2019-20

5 Best performing State in setting up of system for redressal of 2

grievances during the Year 2019-20

6 Best performing State in setting up of system for regeneration 2

of rejected transactions during the Year 2019-20

Total 16

7 Award for Bank 1

Best performing sponsor bank for Timely wage payment
under Mahatma Gandhi NREGA during the Year 2019-20

8 Best Performing District in implementation of Mahatma 15

Gandhi NREGA during the Year 2019-20

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9 Best Performing Block in implementation of Mahatma Gandhi 5
NREGA during the Year 2019-20

10 Best Performing GP in implementation of Mahatma Gandhi 5

NREGA during the Year 2019-20

Grand total 42

18.2 Framework of Awards: The overall framework and scheme for awards uploaded
on the Mahatma Gandhi NREGA website: nrega.nic.in.

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Chapter 19
Research under Mahatma Gandhi NREGA

Mahatma Gandhi NREGA is the largest wage employment programme in the world and
has been operational for more than a decade now. The Programme’s implementation has
been critically scrutinised over the years by various stakeholders including citizens, civil
society organizations, policy makers, academic and research organizations etc. Research
works particularly carried out by independent agencies on various aspects of Mahatma
Gandhi NREGA implementation have been critical for both a post-facto evaluation as
well as mid-course correction. The Ministry has anthologised and meta-analysed more
than 60 such studies in two compilations of Sameeksha - I & II which are available on
Mahatma Gandhi NREGA website.

The cost of research studies may be incurred through the 6% administrative expense of
the State under Mahatma Gandhi NREGA. Also, State-specific procedures for a
transparent selection of research / academic agencies as per standard guidelines may be
carried out for commissioning the research studies.

19.1 Two-pronged strategy to strengthen the domain of research and impact

evaluation studies: To strengthen the domain of research studies for Mahatma
Gandhi NREGA, two-pronged strategy has been adopted. Firstly, each state is to
commission research studies on two selected themes within their scope and
articulate priorities. Secondly, NIRD&PR will act as the nodal agency for the
research projects to be taken up by the Ministry

Scope and Objective: The broad aims of the Research Studies can include:

a) Evaluation on the program’s effectiveness and efficacy against the objectives

of the Act.
b) Critical Assessments of the policies, processes and operational
bottlenecks with suitable recommendations.
c) Assessment of the projects like the Barefoot Technicians.
d) Third party evaluation of works taken up during Jal Shakti Abhiyan in water
stressed blocks.
e) Third party evaluation of all completed renovation works of traditional water
bodies situated in 57 districts on the main stem of the River Ganga.
f) Assessment of some of the bigger state initiatives like river rejuvenation to
learn on their impact on regional economy as well as ecology.
g) Performance assessment of the various institutions under the Act.

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h) Documentation of the best practices and scalable models.

Chapter 20
Key Functionaries and their Roles
As per Section 18 of the Mahatma Gandhi NREGA, 2005, “the State Government shall
make available to the District Programme Coordinator and the Programme Officers
necessary staff and technical support as may be necessary for the effective
implementation of the scheme”.
The professional support for Mahatma Gandhi NREGA needs to be deployed across
Gram Panchayat, Block, District, State and Central level.

20.1 Gram Panchayat Level

The implementation of Mahatma Gandhi NREGS involves considerable
organizational responsibilities at the Gram Panchayat level. To ensure that these
are effectively discharged by the Gram Panchayat, ‘Employment Guarantee
Assistant’, or ‘Gram Rojgar Sahayak’ (GRS), or any equivalent designation in
the local language can be deployed. GRS should be engaged exclusively for
Mahatma Gandhi NREGS and her/his functions should be distinct with that of
Panchayat Secretary. The responsibilities of the GRS are as follows:

a) Creating awareness by organizing periodic Rojgar Diwas;

b) Ensuring that all vulnerable households and communities are surveyed to seek
their willingness to work under Mahatma Gandhi NREGS;
c) Ensuring the process of registration, distribution of job cards, provision of
dated receipts against job applications, allocation of work to applicants etc.;
d) Facilitating Gram Sabha meetings and social audits;
e) Ensuring Integrated Natural Resource Management practice in planning and
execution of works;
f) Recording attendance of labour every day either himself/herself or through
the mate in the prescribed Muster Rolls at the worksite;
g) Timely submission of filled Muster Rolls for processing the
payments;
h) Ensuring that Group mark outs are given at work site for every
groups of labourers, so that the workers know the output required to be
given to earn wage rate every day;
i) Ensuring that all Mates attend worksites on time and take roll calls/
attendance in prescribed muster roll at worksite only;

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j) Maintaining all Mahatma Gandhi NREGS related documents like 7 registers,
Case records at the Gram Panchayat level and ensuring that these documents
are conveniently available for public scrutiny. The worker’s Job Card should
also be regularly updated;
k) Ensure worksite facilities like Medical aid, drinking water and shade. In case
the number of children below the age of six years accompanying the women
working at any site is five or more, then a crèche is required to be provided.
One of such women workers shall be made to depute to look after such
children. She will be paid wages equal to the prevalent wage rate paid to the
unskilled worker. The expenditure will be separately recorded;
l) Facilitating geo-tagging of assets created under Mahatma Gandhi NREGS;
m) “GRS” will ensure awareness of various features of the Janmanrega a Citizen
Centric Mobile Application to all the stakeholders in the Panchayat. This App
can be downloaded from the following link:
(http://nrega.nic.in/netnrega/Janmanrega.htm)
n) GRS” will ensure the GIS based planning in the Gram Panchayat and also
discuss the GIS based GP plan with the other PRIs and members of the Gram
Sabha.

20.2 Technical Assistant

The Technical Assistant (TA) will assist the GP in identifying and conducting
measurement of works. The TA should be appointed for a cluster of villages,
depending on the potential labour demand. TA will report to the GP, CFT and
PO.

The TA should be a generalist with an understanding of the Mahatma Gandhi

NREGA processes and be well versed with various Mahatma Gandhi NREGS
works.

He/she should be trained in estimating and measuring works pertaining to

watershed development, natural resource management, agriculture, horticulture
and so on. The following will be the important responsibilities of a TA:

a) Identification of works type as per the Gram Sabha resolution on works.

b) Preparation of estimates for works in standard prescribed templates.
c) Capturing measurements on a weekly basis for all the works taken up within
three days after muster rolls are closed.
d) Be Responsible for work quality.
e) Maintenance of measurement books.
f) Mentoring mates, BFTs and GRSs on measurement and quality of works.
g) Building technical capacities of mates, BFTs and GRSs.
h) Responsible for making GIS based planning of the GP.

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i) Ensure proper preparation of GIS based GP plans in all the identified GPs of
the Block. The GIS plans are expected to be sufficient to saturate the GP with
the permissible works of Mahatma Gandhi NREGS.
j) TA will be responsible for the GIS based GP planning conduct according to
a field survey as well as thematic maps of Bhuvan portal. After the preparation
of the draft as well as the final approved GIS based GP plan, he will discuss
the plan with the PRIs and members of the Gram Sabha.
k) Ensure that the shelf of works is drawn from the GIS based plan of the GP
after following due process of Mahatma Gandhi NREGS.

20.3 Block Level

Programme Officer (PO) not below the rank of the Block Development Officer
(BDO) should be appointed at the Block level. The Programme Officer will be a
full-time dedicated officer, and acts as a coordinator for Mahatma Gandhi
NREGS at the Block level.

The primary responsibility of the PO is to ensure that anyone who applies for
work gets employment within 15 days. Other important functions of the PO are:

i. Consolidating, after scrutiny, all project proposals received from GPs into
the Block Plan and submitting it to the District Panchayat for scrutiny and
consolidation.
ii. Matching employment opportunities arising from works within the Block
Plan with the demand for work at each GP in the Block.
iii. Ensuring baseline surveys to assess work demand.
iv. Identification and planning of works, facilitating in the planning,
feasibility, site selection and execution of natural resource management
works.
v. Monitoring and supervising implementation of works taken up by GPs
and other implementing agencies within the Block.
vi. Ensuring prompt and fair payment of wages to all labourers and payment
of unemployment allowance in case employment is not provided on time.
vii. Maintaining proper accounts of the resources received, released and
utilized.
viii. Redressing grievances within the Block. The PO shall enter every
complaint in a complaint register and issue dated and numbered
acknowledgement. Complaints that fall within the jurisdiction of the PO
shall be disposed of by the PO else referred to concerned authority after
preliminary enquiry within seven days under intimation to the
complainant.
ix. Registration of Mahatma Gandhi NREGA Special Enumerators (MSE)
and moderation of photographs for geotagging.
x. Ensuring all the required information and records of all

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implementing agencies such as 7 Registers, GS resolutions, Case
Records, action taken report on previous social audits, grievance or
complaints register are regularly updated.
xi. Ensuring conduct of social audits and following up on required actions.
xii. Ensuring any other documents that the Social Audit Unit (SAU) requires
to conduct the social audit processes are properly collated in the requisite
formats; and provided along with photocopies to the SAU for facilitating
conduct of social audit at least fifteen days in advance of the scheduled
date of meeting of the Gram Sabha.
xiii. Liaison with Banks and Post Offices for opening up of new accounts,
Aadhaar seeding and making regular and timely payments to labour.
xiv. Organise formal monthly meetings with civil society organizations
(CSOs) involved in facilitating Mahatma Gandhi NREGS
implementation in the block.
xv. Facilitation and ensuring for preparation of GIS based plan of the GP in
the block.
xvi. Popularising Janmanrega a citizen centric mobile application in
all the GPS of the block. The App can be downloaded from the following
link: (http://nrega.nic.in/netnrega/Janmanrega.htm)
xvii. The PO is accountable to the DPC. The PO and staff under him/her will
be held responsible for carrying out their responsibilities and will be liable
for action under the provisions of Section 25 of the Mahatma Gandhi
NREG Act,2005.
20.4 District Level
The State Government designates a DPC, who can be either the Chief Executive
Officer of the District Panchayat (DP), or the District Collector (DC), or any other
District-level Officer of appropriate rank. The DPC is responsible for the
implementation of the scheme in the district, in accordance with the provisions
made in the Mahatma Gandhi NREGA, 2005 and rules and guidelines made
thereunder. The DPC shall:

i. Assist the DP in discharging its functions

ii. Receive the Block Panchayat plans and consolidate them along with
project proposals received from other implementing agencies for
inclusion in the District Plan for approval by the DPs
iii. Accord timely sanction to shelf of projects
iv. Ensure that any new project added at block and district level is presented
again for ratification and fixing priority by concerned GS(s) before
administrative sanction is accorded to them.
v. The DPC will ensure that the Natural Resource Management component
of the Labour Budget of Mahatma Gandhi NREGS is essentially made
part of the District Irrigation Plan(DIP).
vi. Identify possible avenues for convergence with other schemes to ensure
better outcomes.

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vii. Ensure timely processing of FTOs for payments.
viii. Ensure wage-seekers are provided work as per their entitlements under
this Act.
ix. Review, monitor and supervise the performance of the POs and all
implementing agencies in relation to Mahatma Gandhi NREGS works.
x. Conduct and cause to be conducted periodic inspection of the works in
progress and verification of Muster Rolls.
xi. Ensure that First Information Report (FIR) is filed in every case in which
there is prima facie evidence of misappropriation or financial irregularity.
xii. Appoint Project Implementation Agencies (PIAs) throughout the district,
keeping in mind that for at least 50% of the value of works, the PIAs need
to be GPs.
xiii. Carry out responsibilities as given in Schedule II related to grievance
redressal.
xiv. Coordinate an Information Education and Communication (IEC)
campaign for Mahatma Gandhi NREGS within the district.
xv. Develop annual plans for training and capacity building of various
stakeholders within the district.
xvi. Submit periodic progress and updates to the State Government.
xvii. Ensure that social audits are done in all GPs once in six months and ensure
follow up action on social audit reports.
xviii. Ensure that all transactions including issue of JCs, recording of
applications for work, allocation of work, generation of wage slips and
Fund Transfer Orders (FTOs), entries relating to work performed, delayed
payment of wages and unemployment allowance are made through
NREGASoft only.
xix. Ensure that all entries relating to works such as details of the shelf of
works, GPS coordinates, status of implementation, photographs of works
at three different stages, geo tagging of completed assets are entered in
NREGAsoft/ Bhuvan at every required stage. Information regarding
completion of work should be entered in as soon as possible but in any
case, not later than 30 days from the time of physical completion.
xx. Ensure that all required entries in NREGASoft are made by all concerned
officials including the line departments, in the district.
xxi. Ensure proper preparation of GIS based plans in all the GPs of the District.
The GIS plans are expected to be sufficient to saturate the GP with the
permissible works of Mahatma Gandhi NREGS.
xxii. Ensure that works in the shelf of works are drawn from the GIS based plan
of the GP after following due process of Mahatma Gandhi NREGS.
xxiii. Ensuring popularisation of Janmanrega, a citizen centric mobile
application in all the Blocks/GPs of the district.

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Chapter 21
Software for Estimate Calculation Using Rural rates for
Employment (SECURE)
21.1 SECURE (Software for Estimate Calculation Using Rural rates for
Employment)
SECURE (Software for Estimate Calculation Using Rural rates for Employment)
is customized version of the software PRICE (Project Information and Cost
Estimation), which was used in PWD, Government of Kerala for preparation &
approval of Estimates. Mahatma Gandhi NREGA State Mission Kerala & NIC
Kerala jointly developed the SECURE software as per requirement of The
Mahatma Gandhi NREGA and the same was being used by Kerala for preparation
of estimates.

A committee was constituted for discussion on the alignment of Mahatma Gandhi

NREGA wages, keeping the divergence and commonality in Schedule of Rates
by the Ministry under the Chairmanship of Additional Secretary, MoRD. The
committee deliberated the aforementioned topics in the three meetings held on
1stMay 2017, 28thJune 2017 and 27thJuly 2017. It was decided by the committee
that the Work Estimation Module developed by NIC Kerala would be shared with
other States/UTs for their feedback in a workshop at Triruananthpuram, Kerala.
In the meeting all the States and UTs unanimously decided to adapt SECURE for
generating estimate of all the Mahatma Gandhi NREGA work and the software
will be customized with state specific workflow and rates.

The scope of the estimate-preparing module was to develop a workflow-based

web application comprising of estimate preparation, generation of AS & TS slip
for Mahatma Gandhi NREGA works on the estimate preparation platform
(SECURE). The estimates are based on the standard rates of items entered for
State/ District or Block and linked to standardized specification of various types
work. The estimates are being made on SECURE platform, and the approval
(TS/AS) are being accorded online. The activity details, AS & TS details are
being entered in the NREGASoft through web services from SECURE platform
(no manual entries of details).
21.2 Benefits of SECURE

1. Time efficient Process:

When estimates were made manually, there were no standardized templates for
making estimates. So, for preparation of a new estimate, replication of the

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estimate of the same work, or revision of any estimate was a time-consuming
process. The manual process of making it was prone to mistakes as well. Through
SECURE, the process has been standardized through provision of templates and
also the entire process of estimate preparation and record keeping is online. Once
the estimates are prepared, the technical and administration approvals can also be
accorded online in SECURE software. The prepared estimate is not required to
be physically carried to various approval authorities. Therefore, this makes the
process of approval faster.

2. Easily Traceable:
Work estimates are created online and it is available on the SECURE platform in
the login of all the users, which can be accessed anytime by authorized users.
Further, the user can see the status of the estimation of any Mahatma Gandhi
NREGS work.

3. Increased Transparency & Accountability:

The details of estimate creators and approver at each and every stage from
updating/changing Local Market Rates (LMR) entries, generating SoR, creating
the estimate, and approving/rejecting estimate is being captured and same can be
accessed at any point of time. This makes the process more transparent and
enhances accountability of all stakeholders in the process of estimation.

4. Reports and Analysis:

Various reports can be generated in SECURE such as Abstract, General Abstract,
Activity Abstract, Detailed Estimate, which can be used to analyze the estimate
made with variables.

21.3 Stakeholders &Skills required

The following are the Stakeholders involved in the process:

A. State Mahatma Gandhi NREGA Cell: The State Mahatma Gandhi

NREGA Cell will be responsible for implementation and monitoring of the
software. A team in the State Cell will be responsible for troubleshooting with
the NIC. Capacity building of State Cell officials should be ensured before using
the software. The State Mahatma Gandhi NREGA Cell will be responsible for
the user management module of SECURE.
B. District level: All users at district level who are part of the estimate creation
and sanctioning (wherever approval authority is at district level) must be familiar
with the stages and processes involved in the implementation of Mahatma Gandhi
NREGA works. The commissioner in charge Mahatma Gandhi NREGS of the
State shall ensure capacity building of all officials before using this software.

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C. Block level: All users at block level that are part of the estimate creation and
sanctioning (wherever approval authority is at block level) must be familiar with
the stages and processes involved in the work estimation and approval process of
Mahatma Gandhi NREGA. They must know the basic computer skills and
Internet surfing. The DPC shall ensure capacity building of all block officials
before using this software. They should also be trained before using this software.

D. Gram Panchayat: All the users in Gram Panchayat who are part of the
estimate creation and sanctioning (wherever approval authority is at GP level)
process should have experience of using computers and Internet. Proper training
should be imparted to all users before using this software. The PO shall ensure
capacity building of all Gram Panchayat officials before using this software. They
must have a clear understanding of the system for creating estimates and the
processes involved for approval within the system.

21.3.1 System requirement

Basic system requirement for SECURE is a computer system with internet
connectivity. The software is compatible with all types of operating systems such
Windows, iOS etc. It can be accessed through any browser like Internet Explorer,
Google Chrome, Mozilla Firefox, Safari etc.

21.4 Overview of SECURE

21.4.1 Workflow (NREGAsoft to SECURE to Bhuvan)

When the proposed work is entered on NREGAsoft, it is sent to SECURE
platform through web services. The work is made available on SECURE at the
estimate creator account after logging in. The estimate creator is to create the
estimate online, and upload site map, relevant drawings and photograph of the
site (before the start of the work). Once the estimate is created, estimate creator
has to send estimate for 1stlevel approval (either technical or administrative
depending on State/UT
approved workflow). After according the 1stlevel of approval, it can be sent for
2ndlevel approval (either administrative or technical). After the 2 ndlevel of
approval, all activities, AS/TS details of the work are being sent to NREGAsoft
through web services. NREGAsoft captures all the necessary data and DPR is
freeze automatically. From NREGAsoft, the freeze work are being sent to
Bhuvan and made available for geotagging.

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21.4.2. User Access Levels

1. GP Level Users:
GP level Accredited Engineer/ Overseer/ Technical Assistant/ Junior
Engineer / Nirman Sahayak/ Assistant Engineer / Panchayat Secretary/
Sarpanch (Gram Pramukh).
2. Block Level Users:
Block Programme Officer / Assistant Engineer/ Accredited Engineer /
Technical Assistant / Junior Engineer
3. District level Users:
DPC (District Programme Coordinator), Executive Engineer/District
level Engineer, Assistant Executive
Engineer/Assistant Engineer
4. State level Users:
Commissioner/Director Mahatma Gandhi NREGA,
Superintendent Engineer, Chief Engineer
5. Admin Users:
State & District admin users of the respective State/UT

21.5 Activities in SECURE

21.5.1 Works received from Mahatma Gandhi NREGA MIS through Web
Services
After the approval of Shelf of Works, the work details like work name
and work code are received in SECURE from Mahatma Gandhi NREGA MIS,
which will be available for Users to create estimates.

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21.5.2 User Management

Users can be created at different levels to execute tasks like creating/approving
estimates, according to responsibility and power given as per the workflow
provided by respective State/UT.

21.5.3 LMR/ SoR/ Specification Creation

The States/UTs may have a common SoR or different SoR for District or Block
level. There will also be some of the local items not specified in the standard
material list, which may be used in execution of work and they may be entered
as Local Material/Market Rates (LMR) while making estimates. There is
provision of making new LMR entries, generating SoR in the SECURE.

21.5.4 Estimate creation

The estimates are prepared online by Junior Engineer/Technical Assistant at
Gram Panchayat/Block Panchayat/District Panchayat level for each work which
is received from NREGAsoft MIS. Estimates are prepared based on State/UT
specific SoR specific data. The detailed estimates, drawings, sketch, data
analysis, material list, photograph of the worksite are forwarded for according
Technical and Administrative sanction as per the State/UT specific workflow.

21.5.5 Recalculation
Whenever the Local Market Rate / SoR change, the estimates, that are already
prepared and are in the process of approval, will have to be recalculated before
getting the AS/TS approval. If the changes are made manually, it is a time-
consuming process; SECURE simplifies this process with a single click in the
system. It will automatically recalculate the estimate as per revised LMR/SoR
entries.

21.5.6 Online Approval

Designated persons for Technical sanction and Administrative sanction can check
and approve the estimate accorded to their level.

21.5.7 Estimate Search

The search feature enables the officers to find the status of the estimates prepared
by the engineer and the file history.

21.5.8 Administration
The module for user creation, office management, and data entry of LMR/SoR,
data entry of State specific data and uploading news & Government Orders will
be managed by Mahatma Gandhi NREGA Cell of States/UTs.

21.6 Creating Estimates

21.6.1 LMR/ SoR / Specification Creation

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The States/UTs have the option to maintain Schedule of Rates (SoR) either for
the State or districts/block wise.

The various heads of SoR are as follows:

1) Hire Charges of plants
2) Labour (Unskilled, Semi-skilled and Skilled)
3) Materials (Market rates of standard materials + locally available material)
4) Carriage Codes

✔ Rates of items available in the list can be changed as per State, district
or block.
✔ Three unskilled labour i.e. 0113 Chowkidar, 0114 Beldar, 0115
Coolie rates should not be entered. These rates will be automatically
taken from the notified labour rate of the States for the financial year.
✔ There is also space for Local Material/Market Rate (LMR), which can
be entered, as per the requirement.

21.6.2 Work Flow of SOR Updating/LMR Entry

It should be noted that,

1. Once LMR/ SoR is uploaded, the item rates cannot be updated till the assigned
SOR period is completed.
2. The specification once entered, published and used in the estimate,

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cannot be unpublished, edited or deleted.

21.6.3 Estimate Creation

Once entries regarding rates of machinery, labour & material are made and
specifications are generated, the estimate creator can create the estimates by
adding activities and measurements of the work. The flow from the estimate
creator to its final level approver is provided in SECURE as per the procedure
reported by the States. As per the requirement of the States, the estimate creation
process will be designed. The generic estimate creation process is as under:

There are options of Templates available for Estimate creator at the time of
creating estimate. The templates are created at State admin level. The template
of the estimates can be converted as Normal & Freeze Templates. Normal
Templates can be taken for reference while creating the estimate and also can be
modify as per the work requirement while using, whereas freeze template is the
Estimate template which are standard templates created by State admin and can
be directly used by estimate creators without any modification in that. Frozen
templates cannot be modified while using it for estimate creation. These
templates work as knowledge base and it can be used multiple time by estimate
creators. These templates make the estimate creation process easier even for
untrained engineers.

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21.6.4 Estimation of Spill Over Works
There are often many works which were started in the last financial year but could
not be completed before the end of the financial year. The estimate of these works
has to be recalculated based on the new unskilled wage rate of Mahatma Gandhi
NREGA published by the Gazette of Government of India applicable from 1st
April of the current financial year. Material rate/semi-skilled/skilled labour
component will not be changed. SECURE provides feature to recalculate the
estimate of spill over works using ‘Move to Spill over’ button, which will be
enabled at second stage approver level as per the State workflow type.

There are two cases; a button will get enabled in the Estimate Creator Login

a) If the work flow type is first AS then TS (AS –TS), then Move to Spill Over
button will get enabled in the TS approved folder.
b) If the work flow type is first TS then AS (TS–AS), then Move to Spill
Over button will get enabled in the AS approved folder.

21.6.5 Project Monitoring System -PMS

Project Monitoring System Module of SECURE is to keep online track of all
project-related queries and issues, identifying potential problems and taking
corrective actions. This enables monitoring and management of projects and
meeting the specified deadlines.

21.6.6 Reports on NREGAsoft

In the MIS there is a Report available R6.17, which shows the status of the
number of works available at District, Block and GP level at various stages.

21.6.7 Previous year’s work Module

There might be some works of previous financial year with first approval
accorded that needs to be taken up in current financial year. The Estimates of
these works need to be recalculated with the revised notified wage rate of
Mahatma Gandhi NREGA for unskilled workers. Such works will be available at
‘State admin’ login where State admin can cancel the first approval (either
technical or administrative depending on State/UT approved workflow). The
provision of delegating the power of cancellation of first approval for previous
year works is also available at State login. State admin can assign the power of
cancellation upto Estimate creator logins. This approval-cancelled work will be
available for recalculation in respective Estimate creator’s login. This
Approval cancelled works will be made available in ‘Draft
estimates’ folder of Estimate creator.

21.6.8 Pull Works Module

After creating work codes in NREGASoft, the works are sent to SECURESoft
through webservices automatically. The works are reflected in Estimate creator’s

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logins. Sometimes when the works are urgently required for estimation, user can
pull the work using the ‘Pull work’ module available in SECURE. In this module,
user can pull the available Mahatma Gandhi NREGA works available in
NREGASoft in SECURESoft before the scheduled webservices transfer. User
needs to enter Gram Panchayat code or Block code in the module, and the module
will pull all the available works to be consumed by SECURESoft from
NREGASoft. The report of Pulled works is also available in State admin login of
all States/UTs.

21.6.9 Revision of Estimate Module

In case of change in requirement of the sanctioned work or site conditions, the
work estimates would change and will be needed to revise. In such cases, the
estimates are revised and the approvals are accorded on revised estimates. In such
cases, the work estimates which are approved through SECURE, can be revised &
approved again for the revised estimate using the module of revision of estimate.
The process flow for the revision of approved estimate is as following

Select the work code from the AS/TS (Whichever is 2nd Approval as per the State/UT workflow)

Generate request for revised estimate & forward it to 1st level Approver

1st level Approver reviews the request & set the % of revision to be allowed & forward the request to 2 nd
level approver

2nd level Approver reviews the request & finalize the % of revision allowed & approve the request

The estimate will be available in Estimate Creator’s login to revise

After the preparation of revised estimate, the estimate creator will have to forward the revised estimate
for TS & AS approval by the competent authority as per the procedure of respective States/UTs.

It should be noted that,

1. Once The estimates approved in the current financial year can be revised using
the module.
2. As per the current provision, only positive % revision is allowed i.e., the
estimate can be revised in a way that revised estimated amount should be
greater than original estimate and it cannot be lesser than the original estimate
amount.
3. The estimate creator can edit the items in the original estimate and add new
items in the estimate.
Once revised TS and AS approval is accorded, the details of revised estimate will
be automatically shared from SECURE to NREGASoft through webservices and

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the Revised DPR will be frozen. After the revised DPR is frozen, the revised
sanction details will be shared to NRSC-Bhuvan for Geotagging.

21.6.10 Revision of Previous Year Approved Estimate

Provision for revision of estimate of Previous Financial Year has been enabled in
SECURE. The work estimates can be enabled for revision from the State admin homepage.
Accordingly, enabled works will be available in the ‘Previous Year Works’ folder of Estimate
creator for further revision of the estimates as by followings the same steps as mentioned in
21.6.9.

21.6.11 Mandatory updation of LMR/SOR

The Ministry has issued a letter (L- 13060/16/2022-RE-VII, dated 04.11.2022) that once SoR
period is expired, software will not allow estimate preparation until new SoR is updated or it
is re-confirmed in the system that previous SoR is applicable. It should be done atleast once
in a financial year. The module is provided in State admin under the Add/Switch LMR/SoR
Period tab where the interface for re-confirming LMR/SoR Period is made available.

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Chapter 22
Planning of works under Mahatma Gandhi NREGS
using Geospatial Technology
Mahatma Gandhi NREGS is emphasizing on Natural Resource Management (NRM)
based planning to enhance the livelihood and NRM resource base in Rural Areas. The
systematic development of land, harnessing of rainwater following watershed principles
(Ridge to Valley Approach) and creation of income generating assets should become the
central focus of Mahatma Gandhi NREGS works. Natural Resource based planning need
to consider different kind of information simultaneously. For comprehensive planning
and decision-making spatial analysis and representation is of significant importance.

In view of this, planning of works under Mahatma Gandhi NREGS have been started
using advanced technologies viz. Geographical Information System (GIS) and Remote
Sensing (RS). Ministry has provided States/UTs wise detailed training to Mahatma
Gandhi NREGS functionaries on using GIS & RS technology in rural area planning.
Thereafter, all the States/UTs have been directed to start the preparation of GIS based
Gram Panchayat plans in saturation mode in 2 to 4 Gram Panchayats per Block and
accordingly prepare shelf of works from the GIS based Integrated Plan during FY 2020-
21. Now, the States/UTs have been directed to prepare GIS based plans of all the Gram
Panchayats of the Block in the State in FY 2021-22. The Gram Panchayats which will
initiate GIS based planning are to be marked on NREGASoft so that information of GIS
based planned works can be captured.

Yuktdahara: A planning portal

Yuktdhara is a geospatial planning portal developed by National Remote Sensing Centre

(NRSC), ISRO was launched on 23rd August 2021 for facilitating Gram Panchayat level
Planning of Mahatma Gandhi NREGA activities across India. NRSC has taken up
analytics of the geotags inventoried involving both open sources as well as commercially
available algorithms. This is followed by the realization of a planning portal that
addresses the need for multi theme-based suitability decisions now and hereafter for all
Mahatma Gandhi NREGA activities. The capacity building for this development as well
as principles of GIS in planning new activities has been accomplished so that stakeholders
realize the significance of GIS and the role of BHUVAN-based tools for scientifically
allocating the works.

As on date Out of 2.69 Lakhs GPs, 2.66 Lakhs GP plans have been prepared in
NREGASoft. Prepared plans are available through Yuktdhara Portal at NRSC website.

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A web link of Yuktdhara planning Portal is made available at:https://bhuvan-
app2.nrsc.gov.in/planner/plannerhome.php

For facilitating the GIS analysis especially in case of NRM planning under Mahatma
Gandhi NREGS, need information/data like Spatial and Non-Spatial data and its analysis.
Non-spatial information collected, analyzed and represented mostly in tabular and textual
formats and useful to understand the overview of different perspective. Spatial
component of planning requires collection of information, analysis and its representation
through maps.

Further, the planning process under Mahatma Gandhi NREGS using GIS technology is
explained as under: -

22.1 Process of GIS Based Planning:

22.1.1.1 Collection of Information

Following are the essential datasets required for the GIS based GP
planning:

(a) Spatial Data:

1. Topo-sheet & Cadastral maps

2. Remote Sensing (RS) data sets/images

3. Topographic Datasets

4. Land Use/Land Cover Datasets

5. Geomorphology

6. Watershed and Drainage Information

All these above information and maps are available in Bhuvan Portal of NRSC.

(b) Non- Spatial Information

i. Socio-Economic profile (Source: Census)

ii. Mahatma Gandhi NREGS Profile (Source:NREGASoft)

iii. Completed & On-going Works (Source:NREGASoft)

iv. Natural Resource Profile (Source: Revenue Inspector/Patwari).

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v. Natural Resource based Livelihood Profile (Source: State
Agriculture Department Website)
It includes the following: -
• Crop Areas Information:
• Livestock Census:
• Status of Irrigation Facilities-Ground Water:

22.1.2 Consultative process with spatial & non-spatial information

for identifying potential worksites and development of key thrust
area and works of GPs

The data from various sources collected will be taken to the Gram Panchayat for
discussion.

a) Compilation of Thrust Areas for GIS Based Integrated Action Plan

The thrust areas have to be identified so that those works are selected that would
result in creation of productive assets with measurable output, in terms of
enhanced livelihoods of the poor and the vulnerable. Planning team along with
Gram Sabha members will now compile and tabulate the works, as per the
following table:
Thrust Areas for GIS based Integrated Action Plan under Mahatma Gandhi
NREGS
S. No Work/Category Required Priority (1 to 5 Scale)
Interventions

b) Identification of beneficiaries for individual assets

All the individual beneficiaries as per Para 5 of the Schedule I of the Mahatma
Gandhi NREGA Act should be surveyed for assessing the requirement of the
individual assets. Thereafter, identified individual assets should be captured
under GIS based Integrated Action Plan. All the planned individual assets must
be validated it on ground. Therefore, a GPS/Differential-GPS (DGPS)/GIS
mobile application will be used to verify proposed site locations and the
coordinates (Longitude & Latitude) of the identified potential works are
collected. The proposed works will be then tabulated, as per following table:

Proposed GIS Based Integrated Action Plan under Mahatma Gandhi NREGS

# Name Work
Category
Name Est. Cost Measurement Longitude Latitude Year of Expected
of GP of (Wage + (Length/ Area) Implementati Outcomes
Work Material) on on

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The Draft GIS based Integrated Action Plan in the form of a Map with identified
locations of the proposed works collected using GPS will be overlaid on the
satellite imagery or a base map.

c) Proposed GIS based Integrated Action Plan Development

GIS based Integrated Action Plan is expected to be sufficient to saturate the
Gram Panchayat under the permissible works of Mahatma Gandhi NREGS. The
works identified under the plan may be much more the capacity of the Gram
Panchayat to implement them in one year. The identified works must be taken up
in phases, so that the GPs are saturated in the coming 3-4years.

22.2 Discussion of draft GIS based Integrated Action Plan in Gram Sabha and its
implementation
The Draft GIS based Integrated Action Plan will be placed before the Gram Sabha
and their suggestions will be noted for finalization of the plan. Modified GIS based
Integrated Action Plan of GP after incorporating the suggestions of Gram Sabha,
will be placed for approval in Gram Sabha. After the approval of Integrated Action
Plan and prioritization of work by Gram Sabha, Annual Action Plan (shelf of
work) will be derived for taking up works for one year. The GIS based Integrated
Action Plan will be reviewed annually, for incorporating necessary changes. The
entire plan of the Gram Panchayat is to be uploaded on NREGASoft.

The identified works must be phased in such a manner so that the Gram
Panchayats are saturated in the next 3-4 years. State should take shelf of works
from the works identified in plan. For works taken up for previous Financial Year,
which could not be started due to some unforeseen reason, can be taken up in the
current financial Year by updating the Year of implementation at NREGASoft.

22.3 Documentation of GIS based plan at the Gram Panchayat

A file comprising the following to be maintained at the GP Level: -
• Study Area (Map)
A map showing the GP as Study Area along with highlighted Block, District
and State
• Village Profile
It will indicate the current status of the village highlighting population,
expenditure, major issues of the villages etc. It should include pictures from
the GP showing the current situation.
• GIS based Plan (Map)
The GIS based plan in the form of a Map with identified locations of the
works overlaid on the satellite imagery or a basemap.
• List of Identified Works
List of works to be undertaken along with their work category and geo-
coordinates (Latitude/Longitude)
• All the above data/plan should be uploaded on NREGASoft

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22.4 Capacity Building and Training:
Ministry will be providing the need based training to Mahatma Gandhi NREGS
functionaries time to time as desired by the States/UTs. Apart from this online
training platform e-Saksham is available in Ministry portal. State should also impart
trainings from time to time on advanced technological tools to the field staff and
creates a pools for master trainers at district level as well as block level.

22.5 Monitoring of Progress

Progress of implementation of works in GIS enabled GPs should also be asses from
time to time. States/Districts should monitor the progress of works so that GPs
should be saturated with in planned phases of years.

MoRD introduced Area Officer App as an important monitoring mechanism for

facilitating implementation of scheme. Area Officer app has 3 level of monitoring
by different officials at State , District level, All technical Engineers and GP levels.
In every state Nodal officer are assigned for smooth implementation and
registration/Enrolment for different officials. Below is the link for downloading the
application. https://ruraldiksha.nic.in/areaofficerwebnew/login.aspx

22.6 National Mobile Monitoring Service (NMMS)

To ensure more transparency in the implementation of Mahatma Gandhi National
Rural Employment Guarantee Scheme (Mahatma Gandhi NREGS) in the
States/UTs, a provision for capturing of attendance at worksite through National
Mobile Monitoring System (NMMS) App with geo-tagged time stamped
photographs of the worker in a day has been started on 21st May 2021, wherein
muster rolls are issued for 20 or more workers.

It is mandatory to capture the attendance of all the workers (except Individual

Beneficiary Scheme/Project) through NMMS (refer letter number J-
11060/2/2021/RE-VI (374151).

All the issues concerning the NMMS application are reviewed and resolved from
time to time. Some important decisions taken as per request of State Governments
are given below:

1. Now, Daily attendance of workers' along with 1st photograph could be taken
by the NMMS attendance app at any time by the field functionaries.
2. NMMS application has been modified to maintain 4 hours gap strictly
between morning & afternoon sessions for taking 1st & 2nd photograph
respectively. It has ease out the specific time point requirement for capturing
the attendance and photographs.
3. The morning attendance along with the first photograph can be captured in
offline mode and to be uploaded once device comes in network. IF UPLOAD
OF SAME COULD NOT BE DONE FOR NETWORK ISSUE, THEN THE

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SAME could BE UPLOADED UPTO MIDNIGHT OF SAME DAY i.e.
23:59:59 PM
4. In case of exceptional circumstances due to which attendance could not be
uploaded, the District Programme Coordinator (DPC) has been authorised to
upload the manual attendance.
5. The NMMS mobile app is available in English, Hindi, Tamil, Telugu and
Malayalam.
6. These photographs and attendance are available in public domain. This app
aids in increasing the citizen oversight of the programme and is one more step
towards transparency and accountability.

22.7 Sharing of NMMS Attendance to People’s representatives and others for

public scrutiny at Gram Panchayat level THROUGH WHATS APP GROUP
through Whatsapp Group need to be ensured by the States/UTs (refer DO
letter number J-11060/2/2021/RE-VI (374151).

22.8 Jaldoot App

The Ministry of Rural Development has launched the “Jaldoot App” on 26th
September 2022. The objective of this App is to capture the water levels of selected
wells in villages of the Panchayats across the country. The App is being used to
measure the water level of selected wells twice a year (pre-monsoon and post-
monsoon).Withdrawal of ground water and exploitation of sources of surface water
has reached critical levels in many parts of the country, resulting in significant
depletion of water levels causing distress to the community, including farmers.
Therefore, measurement and observation of the levels of water tables across the
country has become necessary.

The app facilitate Panchayats with robust data, which can be utilised for better
planning of works through water budgeting at Gram Panchayat level with the help
of available details of Ground water level. This data can also be used for various
kinds of research and other purposes. This technological intervention is a major
step towards the improvement of water management in the country.

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ANNEXURES

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Annexure I - List of Permissible Work under Mahatma Gandhi NREGA

Major
S. Master Work Type Nature of
Category
Scheduled Permissible Works (266)
No. (39) Work
Category (24)
Afforestation of wasteland
1 A Afforestation Plantation Agri
Forestry trees for individual
Along the coast Afforestation
2 A Afforestation Plantation using forestry Trees for Agri
Community
Along the coast Block
3 A Afforestation Plantation Plantation of Farm Forestry Agri
Trees for Community
Along the coast Block
4 A Afforestation Plantation Plantation of Forestry Trees Agri
for Community
Along the coast Block
5 A Afforestation Plantation Plantation of Horticulture Agri
Trees for Community
Along the coast Line
6 A Afforestation Plantation Plantation of Coastal Shelter Agri
Belt Trees for Community
Along the coast Line
7 A Afforestation Plantation Plantation of Forestry Trees Agri
for Community
Along the coast Line
8 A Afforestation Plantation Plantation of Horticulture Agri
Trees for Community
Block Plantation of
9 A Afforestation Plantation Biodrainage Trees in fields for Agri
Community
Block Plantation of
Biodrainage Trees in
10 A Afforestation plantation Agri
Government building
premises for Community
Block Plantation of
11 A Afforestation Plantation Biodrainage trees in Agri
Wastelands for community
Block Plantation of Farm
12 A Afforestation Plantation Forestry Trees in fields for Agri
Community
Block Plantation of Farm
13 A Afforestation Plantation Forestry Trees in Fields for Agri
Individuals
Block Plantation of Farm
Forestry Trees in
14 A Afforestation Plantation Agri
Government building
premises for Community
Block Plantation of Forestry
15 A Afforestation Plantation Trees in Fields for Agri
Community
Block Plantation of Forestry
16 A Afforestation Plantation Agri
Trees in Fields for Individuals

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Block Plantation of Forestry
17 A Afforestation Plantation Trees in Government building Agri
premises for Community
Block Plantation of
Horticulture Trees in
18 A Afforestation Plantation Agri
Government building
premises for Community
Block Plantation of
19 A Afforestation Plantation Sericulture Trees in Fields for Agri
Community
Block Plantation of Shelter
20 A Afforestation Plantation Agri
Belt Trees for Individuals
Boundary Line Plantation of
21 A Afforestation Plantation Farm Forestry Trees for Agri
Community
Boundary Line Plantation of
22 A Afforestation Plantation Agri
Forestry Trees for Community
Boundary Line Plantation of
23 A Afforestation Plantation Horticulture Trees for Agri
Community
Boundary Line Plantation of
24 A Afforestation Plantation Shelter Belt Trees for Agri
Community
Canal Line Plantation of
25 A Afforestation Plantation Agri
Forestry Trees for Community
Canal Line Plantation of
26 A Afforestation Plantation Horticulture Trees for Agri
Community
Development of Silvipasture
27 A Afforestation Plantation Agri
Grassslands for Community
Fields Block Plantation of
28 A Afforestation Plantation Horticulture Trees for Agri
Community
Raising of Nursery for
29 A Afforestation Plantation Agri
Community
30 A Afforestation Plantation Raising of Nursery for Groups Agri
Road Line Plantation of
31 A Afforestation Plantation Shelter Belt Trees for Agri
Community
Road side line plantation of
32 A Afforestation Plantation Agri
Forestry Trees for Community
Wasteland Block Plantation of
33 A Afforestation Plantation Farm Forestry Trees for Agri
Community
Wasteland Block Plantation of
34 A Afforestation Plantation Agri
Forestry Trees for Community
Wasteland Block Plantation of
35 A Afforestation Plantation Horticulture Trees for Agri
Community
Wasteland Block Plantation of
36 A Afforestation Plantation Sericulture Trees for Agri
Community
Construction of distributary
37 A Irrigation Canals Agri
Canal for Community

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Construction of Feeder Canal
38 A Irrigation Canals Agri
for Community
Construction of minor Canal
39 A Irrigation Canals Agri
for Community
Construction of sub-minor
40 A Irrigation Canals Agri
Canal for Community
Construction of water courses
41 A Irrigation Canals Agri
for Community
Lining of distributary Canal for
42 A Irrigation Canals Agri
Community
Lining of Feeder Canal for
43 A Irrigation Canals Agri
Community
Lining of minor Canal for
44 A Irrigation Canals Agri
Community
Lining of sub-minor Canal for
45 A Irrigation Canals Agri
Community
Lining of water courses Canal
46 A Irrigation Canals Agri
for Community
Renovation of distributary
47 A Irrigation Canals Agri
Canal for Community
Renovation of Feeder Canal
48 A Irrigation Canals Agri
for Community
Renovation of minor Canal for
49 A Irrigation Canals Agri
Community
Renovation of sub-minor
50 A Irrigation Canals Agri
Canal for Community
Repair and Maintenance of
51 A Irrigation Canals distributary Canal for Agri
Community
Repair and Maintenance of
52 A Irrigation Canals Agri
Feeder Canal for Community
Repair and Maintenance of
53 A Irrigation Canals Agri
minor Canal for Community
Repair and Maintenance of
54 A Irrigation Canals sub-minor Canal for Agri
Community
Repair and Maintenance of
55 A Irrigation Canals water course Canal for Agri
Community
Construction of Earthen
Land
56 A Bunds peripheral/farm/field Bund for Agri
Development
Community
Construction of Pebble
Land
57 A Bunds peripheral/farm/field Bund for Agri
Development
Community
Construction of Pebble
Land
58 A Bunds peripheral/farm/field Bund for Agri
development
Individuals
Construction of Stone
Land
59 A Bunds peripheral/farm/field Bund for Agri
Development
Community
Land Land related Development of chaur Land
60 A Agri
Development works for Community
Land Land related Development of Fallow Land
61 A Agri
Development works for Community

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Levelling/shaping of
Land Land related
62 A Wasteland Land for Agri
Development works
Community
Renovation of Renovation of Community
Traditional
63 A traditional Water Harvesting Ponds for NRM
water bodies
water bodies Community
Renovation of
Traditional
64 A traditional Renovation of Fisheries Agri
water bodies
water bodies Ponds for Community
Construction of Earthen
Water
65 A Check Dams Anicut Check Dam for NRM
Conservation
Individuals
Water Construction of Earthen
66 A Check Dams NRM
Conservation Check Dam for Community
Water Construction of Masonry/CC
67 A Check Dams NRM
Conservation Check Dam for Community
Water Construction of Masonry/CC
68 A Check Dams NRM
Conservation Check Dam for Individuals
Water Construction of Underground
69 A Check Dams NRM
Conservation Dykes for Community
Repair and Maintenance of
Water
70 A Check Dams Earthen Check Dam for NRM
Conservation
Community
Repair and Maintenance of
Water
71 A Check Dams Masonry/CC Check Dam for NRM
Conservation
Community
Construction of Mini
Water Percolation
72 A Percolation Tank for NRM
Conservation tanks
Community
Construction of Mini
Water Percolation
73 A Percolation Tank for NRM
Conservation tanks
Individuals
Repair and maintenance of
Water Percolation
74 A Mini Percolation Tank for NRM
Conservation tanks
Community
Water Construction of Community
75 A Ponds NRM
Conservation Water Harvesting Ponds
Repair and maintenance of
Water
76 A Ponds Community Water Harvesting NRM
Conservation
Ponds for Community
Repair and maintenance of
Water
77 A Ponds Fisheries Ponds for Agri
Conservation
Community
Roof Top Rain Water
Rain Water
Water harvesting for
78 A Harvesting NRM
Conservation Government/Panchayat
Structure
Buildings
Water Recharge Construction of Recharge Pits
79 A NRM
Conservation structure for Community
Water Recharge Construction of Recharge Pits
80 A NRM
Conservation structure for Individuals
Construction of Sand filter for
Water Recharge
81 A borewell recharge for NRM
Conservation structure
Community

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Construction of Sand filter for
Water Recharge
82 A Borewell recharge for NRM
Conservation structure
Individual
Construction of Sand filter for
Water Recharge
83 A openwell recharge for NRM
Conservation structure
Community
Water Recharge Construction of Sand filter for
84 A NRM
Conservation structure openwell recharge for Groups
Construction of Sand filter for
Water Recharge
85 A Openwell recharge for NRM
Conservation structure
Individual
Construction of Water
Water
86 A Trenches Absorption Trench for NRM
Conservation
Community
Watershed Construction of Level Bench
87 A Bench Terrace Agri
management Terrace for Community
Watershed Construction of Level Bench
88 A Bench Terrace Agri
management Terrace for Individual
Watershed Construction of Upland Bench
89 A Bench Terrace Agri
management Terrace for Community
Watershed Construction of Upland Bench
90 A Bench Terrace Agri
management Terrace for Individual
Watershed Construction of Earthen
91 A Bunds NRM
management contour Bund for Community
Watershed Construction of Earthen
92 A Bunds NRM
management contour Bund for Individuals
Watershed Construction of Earthen
93 A Bunds NRM
management graded Bund for Community
Watershed Construction of Earthen
94 A Bunds NRM
management graded Bund for Individuals
Watershed Construction of Pebble
95 A Bunds NRM
management contour Bund for Community
Watershed Construction of Pebble
96 A Bunds NRM
management contour Bund for Individuals
Watershed Construction of Pebble
97 A Bunds NRM
management graded Bund for Community
Watershed Construction of Pebble
98 A Bunds NRM
management graded Bund for Individuals
Watershed Construction of Stone contour
99 A Bunds NRM
management Bund for Community
Watershed Construction of Stone contour
100 A Bunds NRM
management Bund for Individuals
Watershed Construction of Stone graded
101 A Bunds NRM
management Bund for Community
Watershed Construction of Stone graded
102 A Bunds NRM
management Bund for Individuals
Repair and Maintenance of
Watershed
103 A Bunds Earthen graded Bund for NRM
management
Community
Repair and Maintenance of
Watershed
104 A Bunds Pebble graded Bund for NRM
management
Community
Repair and Maintenance of
Watershed
105 A Bunds Stone graded Bund for NRM
management
Community

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Watershed Construction of Boulder
106 A Check Dams NRM
management Check Dam for Community
Watershed Construction of Boulder
107 A Check Dams NRM
management Check Dam for Individuals
Watershed Construction of Brushwood
108 A Check Dams NRM
management Check Dam for Community
Watershed Construction of Brushwood
109 A Check Dams NRM
management Check Dam for Individuals
Watershed Construction of Earthen Gully
110 A Check Dams Agri
management Plugs for Community
Watershed Construction of Earthen Gully
111 A Check Dams Agri
management Plugs for Individuals
Watershed Construction of Gabion
112 A Check Dams NRM
management Check Dam for Community
Watershed Construction of Gabion
113 A Check Dams NRM
management Check Dam for Individuals
Watershed Construction of Stone boulder
114 A Check Dams Agri
management Gully Plugs for Community
Watershed Construction of Stone boulder
115 A Check Dams Agri
management Gully Plugs for Individuals
Repair and Maintenance of
Watershed
116 A Check Dams Boulder Check Dam for NRM
management
Community
Repair and maintenance of
Watershed
117 A Check Dams Earthen Gully Plugs for Agri
management
Community
Repair and Maintenance of
Watershed
118 A Check Dams Gabion Check Dam for NRM
management
Community
Repair and maintenance of
Watershed
119 A Check Dams Stone boulder Gully Plugs for Agri
management
Community
Construction of Continuous
Watershed
120 A Trenches Contour Trench for NRM
management
Community
Watershed Construction of Staggered
121 A Trenches NRM
management Trench for Community
Construction of Construction of Bio-gas plant
122 B Biogas Plant Agri
Biogas plant for individual
Unskilled wage component
Construction of
123 B Biogas Plant towards the construction of Agri
Biogas plant
Bio-gas plant for community
Construction of Construction of PMAY-G
Construction of
124 B PMAY /State House Building for Infra
house
House Individuals
Construction of Construction of State scheme
Construction of
125 B PMAY /State Houses Building for Infra
house
House Individuals
Development of Construction of Earthen
126 B fallow/waste Bunds peripheral/farm/field Bund for Agri
lands Individuals
Development of Construction of Stone
127 B fallow/waste Bunds peripheral/farm/field Bund for Agri
lands Individuals

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Development of Levelling/shaping of
Land related
128 B fallow/waste Wasteland / Fallow land for Agri
works
lands Individuals
Improving Along the coast Line
129 B liveihoods Plantation Plantation of Farm Forestry Agri
through Trees for Individuals
Improving Along the coast Line
130 B liveihoods Plantation Plantation of Forestry Trees Agri
through for Individuals
Improving Along the coast Line
131 B liveihoods Plantation Plantation of Horticulture Agri
through Trees for Individuals
Improving Block Plantation of
132 B liveihoods Plantation Biodrainage Trees in Fields Agri
through for Individuals
Improving Block Plantation of
133 B liveihoods Plantation Horticulture Trees in fields for Agri
through Individuals
Improving Block Plantation of
134 B liveihoods Plantation Sericulture Trees in fields for Agri
through Individuals
Improving Boundary Block Plantation of
135 B liveihoods Plantation Coastal Shelter Belt Trees for Agri
through Individuals
Improving Boundary Line Plantation of
136 B liveihoods Plantation Farm Forestry Trees for Agri
through Individuals
Improving
137 B liveihoods Plantation Boundary Line Plantation of Agri
through Forestry Trees for Individuals
Improving Boundary Line Plantation of
138 B liveihoods Plantation Horticulture Trees for Agri
through Individuals
Improving
139 B liveihoods Plantation Development of Silvipasture Agri
through Grassslands for Individuals
Improving Line Plantation of Coastal
140 B liveihoods Plantation Shelter Belt Trees for Agri
through Individuals
Improving
141 B liveihoods Plantation Line Plantation of Shelter Belt Agri
through Trees for Individuals
Improving
142 B liveihoods Plantation Raising of Nursery for Agri
through Individuals
Improving Wasteland Block Plantation of
143 B liveihoods Plantation Biodrainage Trees for Agri
through Individuals
Improving Wasteland Block Plantation of
144 B liveihoods Plantation Horticulture Trees for Agri
through Individuals
Improving Wasteland Line Plantation of
145 B liveihoods Plantation Farm Forestry Trees for Agri
through Individuals

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Improving
146 B liveihoods Plantation Wasteland Line Plantation of Agri
through Forestry Trees for Individuals
Improving Wastelands Block Plantation
147 B liveihoods Plantation of Farm Forestry Trees for Agri
through Individuals
Improving Wastelands Block Plantation
148 B liveihoods Plantation of Forestry Trees for Agri
through Individuals
Improving Wastelands Block Plantation
149 B liveihoods Plantation of Sericulture Trees for Agri
through Individuals
Improving
150 B liveihoods Trenches Construction of Staggered NRM
through Trench for individual
Improving
151 B productivity of Irrigation Well Construction of Irrigation Agri
land Open Well for Community
Improving
152 B productivity of Irrigation Well Construction of Irrigation Agri
land Open Well for Groups
Improving
153 B productivity of Irrigation Well Construction of Irrigation Agri
land Open Well for Individuals
Repair and maintenance of
Improving
parapet & platform of
154 B productivity of Irrigation Well Agri
Irrigation Open Well for
land
Community
Improving
155 B productivity of Ponds Construction of Farm Ponds Agri
land for Individuals
Promotion of Fish drying Construction of Fish Drying
156 B Agri
fisheries yard Yards for Community
Promotion of Fish drying Construction of Fish Drying
157 B Agri
fisheries yard Yards for Individual
Repair and Maintenance of
Promotion of Fish drying
158 B Fish Drying Yards for Agri
fisheries yard
Community
Promotion of Construction of Fisheries
159 B Ponds Agri
fisheries Ponds for Community
Construction of Infrastructure
Promotion of Azola
160 B for Azola cultivation for Agri
livestock Cultivation
Community
Construction of Infrastructure
Promotion of Azola
161 B for Azola cultivation for Agri
livestock Cultivation
Individual
Repair and Maintenance of
Promotion of Azola
162 B Infrastructure for Azola Agri
livestock Cultivation
cultivation for Community
Promotion of Livestock Construction of Cattle Shelter
163 B Agri
livestock shelter for Community
Promotion of Livestock Construction of Cattle Shelter
164 B Agri
livestock shelter for Individuals
Promotion of Livestock Construction of Goat Shelter
165 B Agri
livestock shelter for Community

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Promotion of Livestock Construction of Goat Shelter
166 B Agri
livestock shelter for Individuals
Promotion of Livestock Construction of Piggery
167 B Agri
livestock shelter Shelter for Community
Promotion of Livestock Construction of Piggery
168 B Agri
livestock shelter Shelter for Individuals
Construction of Poultry
Promotion of Livestock
169 B Livestock_Shelter for Agri
livestock shelter
Individuals
Promotion of Livestock Construction of Poultry
170 B Agri
livestock shelter Shelter for Community
Promotion of Livestock Repair and maintenance of
171 B Agri
livestock shelter Cattle Shelter for Community
Promotion of Livestock Repair and maintenance of
172 B Agri
livestock shelter Goat Shelter for Community
Repair and maintenance of
Promotion of Livestock
173 B Piggery Shelter for Agri
livestock shelter
Community
Repair and maintenance of
Promotion of Livestock
174 B Poultry Shelter for Agri
livestock shelter
Community
Common Work
175 C workshed for shed/building Construction of workshed for Infra
SHG for SHG Livelihood activity for Groups
Pucca Storage
Food grain
facilities for Construction of Agricultural
176 C Storage Agri
Agricultural produce storage Building for
structure
produce Groups
Infrastructure Construction of Infrastructure
Rural
177 C for Liquid for Liquid Biomanure for Agri
Sanitation
Biomanure Groups
Construction of Anganwadi Construction of Anganwadi
178 D Infra
Building Center Building Building for Community
Repair and Maintenance of
Construction of Anganwadi
179 D Anganwadi Building for Infra
Building Center Building
Community
Construction of Construction of Crematorium
180 D Crematorium Infra
Building for Community
Construction of Repair and Maintenance of
181 D Crematorium Infra
Building Crematorium
Construction of Cyclone Construction of Cyclone
182 D Infra
Building Shelter shelter for Community
Repair and Maintenance of
Construction of Cyclone
183 D Cyclone shelter for Infra
Building Shelter
Community
Construction of Gram
Gram
Construction of Panchayat/Panchayat
184 D Panchayat Infra
Building Bhavan Building for
Building
Community
Gram Repair and Maintenance of
Construction of
185 D Panchayat Bharat Nirman Seva Kendra Infra
Building
Building Building for Community
Gram
Construction of
186 D Panchayat Repair and Maintenance of Infra
Building
Building Gram Panchayat/Panchayat

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Bhavan Building for
Community
Construction of Construction of Kitchen shed
187 D Kitchen Shed Infra
Building Building for Community
Repair and Maintenance of
Construction of
188 D Kitchen Shed Kitchen shed Building for Infra
Building
Community
Construction of Village/Rural Construction of Village/Rural
189 D Infra
Building Haat Haat for community
Repair and Maintenance of
Construction of Village/Rural
190 D Village/Rural Haat for Infra
Building Haat
community
work Construction of
Construction of
191 D shed/building SHG/Federation Building for Infra
Building
for SHG Groups
Construction of
Food grain
Food grain Construction of Food grain
192 D Storage Agri
Storage Storage Building for
structure
structure Community
Construction of
Food grain
Food grain Repair and Maintenance of
193 D Storage Agri
Storage Food grain Storage Building
structure
structure for Community
Disaster Drainage of chaur or
194 D preparedness/ Drain/ Drainage waterlogged areas Land for Agri
Restoration Individuals
Disaster
195 D preparedness/ Drain/ Drainage Drainage of Community Agri
Restoration Waterlogged Land
Disaster
196 D preparedness/ Drain/ Drainage Reclamation of Community Agri
Restoration Waterlogged Land
Disaster
197 D preparedness/ Embankment Construction of Earthen Spur NRM
Restoration for Community
Disaster
198 D preparedness/ Embankment Construction of Embankment NRM
Restoration for community
Disaster
199 D preparedness/ Embankment Construction of Stone Spur NRM
Restoration for Community
Disaster
200 D preparedness/ Embankment Construction of Wire crate NRM
Restoration (gabion) Spur for Community
Disaster
201 D preparedness/ Embankment Repair and Maintenance of NRM
Restoration Earthen Spur for Community
Disaster
202 D preparedness/ Embankment Repair and Maintenance of NRM
Restoration Stone Spur for Community
Disaster Repair and Maintenance of
203 D preparedness/ Embankment Wire crate (gabion) Spur for NRM
Restoration Community

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Disaster Flood/ Construction of Flood/
204 D preparedness/ Diversion Diversion Channel for NRM
Restoration Channels Community
Disaster Flood/ Renovation of Flood/
205 D preparedness/ Diversion Diversion Channel for NRM
Restoration Channels Community
Disaster Flood/ Repair and Maintenance of
206 D preparedness/ Diversion Flood/ Diversion Channel for NRM
Restoration Channels Community
Disaster Construction of Diversion
Storm water
207 D preparedness/ Storm Water Drain for Infra
drains
Restoration Community
Disaster Construction of intermediate
Storm water
208 D preparedness/ and Link Storm Water Drain Infra
drains
Restoration for Community
Disaster Construction of Storm Water
Storm water
209 D preparedness/ drain for coastal protection for Infra
drains
Restoration Community
Disaster Repair and maintenance of
Storm water
210 D preparedness/ coastal protection Storm Infra
drains
Restoration Water drain for Community
Disaster Repair and maintenance of
Storm water
211 D preparedness/ Diversion Storm Water Drain Infra
drains
Restoration for Community
Disaster Repair and maintenance of
storm water
212 D preparedness/ intermediate and Link Storm Infra
drains
Restoration Water Drain for Community
Maintenance of bridges
213 D Maintenance Border Roads constructed by the Border infra
Roads Organization
Maintenance of tunnel
214 D Maintenance Border Roads constructed by the Border infra
Roads Organization
Production of
Building
215 D building Production of building Infra
material
material material for Community
Rural Construction of Bitumen Top
216 D Roads Infra
Connectivity Roads for Community
Construction of Cement
Rural
217 D Roads Concrete Roads for Infra
Connectivity
Community
Construction of Culvert /
Rural
218 D Roads cross drainage structues for Infra
Connectivity
Community
Rural Construction of Gravel Road
219 D Roads Infra
Connectivity Roads for Community
Construction of Inter-locking
Rural
220 D Roads cement block/tiles Roads for Infra
Connectivity
Community
Construction of Kharanja
Rural
221 D Roads (brick/stone) Roads for Infra
Connectivity
Community
Rural Construction of Mitti Murram
222 D Roads Infra
Connectivity Roads for Community

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Rural Construction of WBM Roads
223 D Roads Infra
Connectivity for Community
Repair and maintenance of
Rural
224 D Roads Bitumen Top Roads for Infra
Connectivity
Community
Repair and maintenance of
Rural
225 D Roads Cement Concrete Roads for Infra
Connectivity
Community
Repair and Maintenance of
Rural
226 D Roads Culvert / cross drainage Infra
Connectivity
structues for Community
Repair and maintenance of
Rural
227 D Roads Gravel Road Roads for Infra
Connectivity
Community
Repair and maintenance of
Rural Inter-locking cement
228 D Roads Infra
Connectivity block/tiles Roads for
Community
Repair and maintenance of
Rural
229 D Roads Kharanja (brick/stone) Roads Infra
Connectivity
for Community
Repair and maintenance of
Rural
230 D Roads Mitti Murram Roads for Infra
Connectivity
Community
Rural Repair and maintenance of
231 D Roads Infra
Connectivity WBM Roads for Community
Infrastructure Construction of Infrastructure
Rural
232 D for Liquid for Liquid Biomanure for Agri
Sanitation
Biomanure Community
Infrastructure Construction of Infrastructure
Rural
233 D for Liquid for Liquid Biomanure for Agri
Sanitation
Biomanure Individuals
Infrastructure Repair and Maintenance of
Rural
234 D for Liquid Infrastructure for Liquid Agri
Sanitation
Biomanure Biomanure for Community
Rural Construction of Soak Pit for
235 D Soak Pit Infra
Sanitation Community
Rural Construction of Soak Pit for
236 D Soak Pit Infra
Sanitation Individual
Solid Liquid
Rural
237 D Waste Construction of Berkeley Agri
Sanitation
Management Compost Pit for Community
Solid Liquid
Rural
238 D Waste Construction of Berkeley Agri
Sanitation
Management Compost Pit for Groups
Solid Liquid
Rural
239 D Waste Construction of Berkeley Agri
Sanitation
Management Compost Pit for Individual
Solid Liquid
Rural
240 D Waste Construction of Compost Pit Agri
Sanitation
Management for Groups
Solid Liquid
Rural
241 D Waste Construction of Compost Pit Agri
Sanitation
Management for Individual

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Solid Liquid
Rural
242 D Waste Construction of Compost Pit Agri
Sanitation
Management structure for Community
Solid Liquid
Rural
243 D Waste Construction of Liquid Waste Infra
Sanitation
Management Chamber for Indiv
Solid Liquid Construction of NADEP
Rural
244 D Waste Compost structure for Agri
Sanitation
Management Community
Solid Liquid
Rural
245 D Waste Construction of NADEP Agri
Sanitation
Management Compost structure for Groups
Solid Liquid Construction of NADEP
Rural
246 D Waste Compost structure for Agri
Sanitation
Management Individual
Solid Liquid Construction of Open /
Rural
247 D Waste Covered Grey Water/Storm Infra
Sanitation
Management Drain for Community
Solid Liquid
Rural
248 D Waste Construction of Soakage Infra
Sanitation
Management Channel for Community
Solid Liquid
Rural
249 D Waste Construction of Stabilization Infra
Sanitation
Management Pond for Community
Solid Liquid Construction of Vermi
Rural
250 D Waste Compost structure for Agri
Sanitation
Management Community
Solid Liquid
Rural
251 D Waste Construction of Vermi Agri
Sanitation
Management Compost structure for Groups
Solid Liquid Construction of Vermi
Rural
252 D Waste Compost structure for Agri
Sanitation
Management Individual
Solid Liquid Repair and Maintenance of
Rural
253 D Waste Berkeley Compost Pit for Agri
Sanitation
Management Community
Solid Liquid
Rural
254 D Waste Repair and Maintenance of Agri
Sanitation
Management Compost Pit for Community
Solid Liquid Repair and Maintenance of
Rural
255 D Waste NADEP Compost structure Agri
Sanitation
Management for Community
Repair and maintenance of
Solid Liquid
Rural Open / Covered Grey
256 D Waste Infra
Sanitation Water/Storm Drain for
Management
Community
Solid Liquid Repair and maintenance of
Rural
257 D Waste Stabilization Pond for Infra
Sanitation
Management Community
Solid Liquid Repair and Maintenance of
Rural
258 D Waste Vermi Compost structure for Agri
Sanitation
Management Community
Construction of Anganwadi
Rural
259 D Toilets Multi Unit Toilets for Infra
Sanitation
Community

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Rural Construction of Community
260 D Toilets Infra
Sanitation Sanitary Complex
Rural Construction of Multi Unit
261 D Toilets Infra
Sanitation Toilets for School
Rural Construction of Single Unit
262 D Toilets Infra
Sanitation Toilets for Individual
School play Construction of Compound
Govt. School
263 D field & wall for government schools Infra
Compound wall
Compound wall for Community
Repair and Maintenance of
School play
Govt. School Compound wall for
264 D field & Infra
Compound wall government run schools for
Compound wall
Community
School play
265 D field & Play Field Construction of Play field for Infra
Compound wall Community
School play
266 D field & Play Field Repair and Maintenance of Infra
Compound wall Play field for Community

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Annexure I (A) – List of 58 NRM Works out of 266 Permissible Works under
Mahatma Gandhi NREGS

S. No. Works NRM

1 Construction of Earthen contour Bund for Individuals NRM
2 Construction of Pebble contour Bund for Individuals NRM
3 Construction of Stone contour Bund for Individuals NRM
4 Construction of Earthen graded Bund for Individuals NRM
5 Construction of Pebble graded Bund for Individuals NRM
6 Construction of Stone graded Bund for Individuals NRM
7 Construction of Earthen contour Bund for Community NRM
8 Construction of Pebble contour Bund for Community NRM
9 Construction of Stone contour Bund for Community NRM
10 Construction of Earthen graded Bund for Community NRM
11 Construction of Pebble graded Bund for Community NRM
12 Construction of Stone graded Bund for Community NRM
Repair and Maintenance of Earthen graded Bund for
13
Community NRM
Repair and Maintenance of Pebble graded Bund for
14
Community NRM
Repair and Maintenance of Stone graded Bund for
15
Community NRM
16 Construction of Flood/ Diversion Channel for Community NRM
17 Renovation of Flood/ Diversion Channel for Community NRM
Repair and Maintenance of Flood/ Diversion Channel for
18
Community NRM
19 Construction of Brushwood Check Dam for Individuals NRM
20 Construction of Earthen Anicut Check Dam for Individuals NRM
21 Construction of Boulder Check Dam for Individuals NRM
22 Construction of Masonry/CC Check Dam for Individuals NRM
23 Construction of Gabion Check Dam for Individuals NRM
24 Construction of Brushwood Check Dam for Community NRM
25 Construction of Earthen Check Dam for Community NRM
26 Construction of Boulder Check Dam for Community NRM
27 Construction of Masonry/CC Check Dam for Community NRM
28 Construction of Gabion Check Dam for Community NRM
Repair and Maintenance of Earthen Check Dam for
29
Community NRM
Repair and Maintenance of Boulder Check Dam for
30
Community NRM
Repair and Maintenance of Masonry/CC Check Dam for
31
Community NRM

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Repair and Maintenance of Gabion Check Dam for
32
Community NRM
33 Construction of Mini Percolation Tank for Individuals NRM
34 Construction of Mini Percolation Tank for Community NRM
Repair and maintenance of Mini Percolation Tank for
35
Community NRM
36 Construction of Community Water Harvesting Ponds NRM
Repair and maintenance of Community Water Harvesting
37
Ponds for Community NRM
Renovation of Community Water Harvesting Ponds for
38
Community NRM
39 Construction of Recharge Pits for Individuals NRM
40 Construction of Recharge Pits for Community NRM
Construction of Sand filter for Borewell recharge for
41
Individual NRM
Construction of Sand filter for Openwell recharge for
42
Individual NRM
Construction of Sand filter for borewell recharge for
43
Community NRM
Construction of Sand filter for openwell recharge for
44
Community NRM
Construction of Sand filter for openwell recharge for
45
Groups NRM
46 Construction of Wire crate (gabion) Spur for Community NRM
47 Construction of Stone Spur for Community NRM
48 Construction of Earthen Spur for Community NRM
Repair and Maintenance of Wire crate (gabion) Spur for
49
Community NRM
50 Repair and Maintenance of Stone Spur for Community NRM
51 Repair and Maintenance of Earthen Spur for Community NRM
52 Construction of Staggered Trench Trench for individual NRM
53 Construction of Staggered Trench Trench for Community NRM
Construction of Continuous Contour Trench Trench for
54
Community NRM
Construction of Water Absorption Trench Trench for
55
Community NRM
56 Construction of Underground Dykes for Community NRM
57 Construction of Embankment for community NRM
Roof Top Rain Water Harvesting Structure in
58
Gov/Panchayt Building NRM

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Annexure I (B) – List of 150 Agriculture & allied works out of 266 Permissible
Works under MAHATMA GANDHI NREGS

S. No. Works Agri

1 Construction of Food grain Storage Building for Community Agri
Repair and Maintenance of Food grain Storage Building for
2 Agri
Community
Construction of Agricultural produce storage Building for
3 Agri
Groups
Construction of Earthen peripheral/farm/field Bund for
4 Agri
Individuals
Construction of Pebble peripheral/farm/field Bund for
5 Agri
Individuals
Construction of Stone peripheral/farm/field Bund for
6 Agri
Individuals
Construction of Earthen peripheral/farm/field Bund for
7 Agri
Community
Construction of Pebble peripheral/farm/field Bund for
8 Agri
Community
Construction of Stone peripheral/farm/field Bund for
9 Agri
Community
10 Construction of Feeder Canal for Community Agri
11 Construction of distributary Canal for Community Agri
12 Construction of minor Canal for Community Agri
13 Construction of sub-minor Canal for Community Agri
14 Construction of water courses for Community Agri
15 Lining of Feeder Canal for Community Agri
16 Lining of distributary Canal for Community Agri
17 Lining of minor Canal for Community Agri
18 Lining of sub-minor Canal for Community Agri
19 Lining of water courses Canal for Community Agri
20 Renovation of Feeder Canal for Community Agri
21 Renovation of distributary Canal for Community Agri
22 Renovation of minor Canal for Community Agri
23 Renovation of sub-minor Canal for Community Agri
24 Repair and Maintenance of Feeder Canal for Community Agri
25 Repair and Maintenance of distributary Canal for Community Agri
26 Repair and Maintenance of minor Canal for Community Agri
27 Repair and Maintenance of sub-minor Canal for Community Agri

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Repair and Maintenance of water course Canal for
28 Agri
Community
29 Development of Silvipasture Grassslands for Community Agri
30 Development of Silvipasture Grassslands for Individuals Agri
31 Levelling/shaping of Wasteland / Fallow land for Individuals Agri
32 Drainage of chaur or waterlogged areas Land for Individuals Agri
33 Levelling/shaping of Wasteland Land for Community Agri
34 Development of chaur Land for Community Agri
35 Development of Fallow Land for Community Agri
36 Reclamation of Community Waterlogged Land Agri
37 Drainage of Community Waterlogged Land Agri
38 Construction of Compost Pit for Individual Agri
39 Construction of Vermi Compost structure for Individual Agri
40 Construction of NADEP Compost structure for Individual Agri
41 Construction of Berkeley Compost Pit for Individual Agri
42 Construction of Vermi Compost structure for Community Agri
43 Construction of NADEP Compost structure for Community Agri
44 Construction of Berkeley Compost Pit for Community Agri
45 Construction of Compost Pit structure for Community Agri
Repair and Maintenance of Vermi Compost structure for
46 Agri
Community
Repair and Maintenance of NADEP Compost structure for
47 Agri
Community
Repair and Maintenance of Berkeley Compost Pit for
48 Agri
Community
49 Repair and Maintenance of Compost Pit for Community Agri
50 Construction of Vermi Compost structure for Groups Agri
51 Construction of NADEP Compost structure for Groups Agri
52 Construction of Berkeley Compost Pit for Groups Agri
53 Construction of Compost Pit for Groups Agri
54 Construction of Irrigation Open Well for Individuals Agri
55 Construction of Irrigation Open Well for Community Agri
Repair and maintenance of parapet & platform of Irrigation
56 Agri
Open Well for Community
57 Construction of Irrigation Open Well for Groups Agri
58 Construction of Fish Drying Yards for Individual Agri
59 Construction of Fish Drying Yards for Community Agri

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Repair and Maintenance of Fish Drying Yards for
60 Agri
Community
Boundary Line Plantation of Horticulture Trees for
61 Agri
Individuals
Along the coast Line Plantation of Horticulture Trees for
62 Agri
Individuals
Boundary Line Plantation of Farm Forestry Trees for
63 Agri
Individuals
Along the coast Line Plantation of Farm Forestry Trees for
64 Agri
Individuals
Wasteland Line Plantation of Farm Forestry Trees for
65 Agri
Individuals
66 Boundary Line Plantation of Forestry Trees for Individuals Agri
Along the coast Line Plantation of Forestry Trees for
67 Agri
Individuals
68 Wasteland Line Plantation of Forestry Trees for Individuals Agri
69 Line Plantation of Shelter Belt Trees for Individuals Agri
70 Line Plantation of Coastal Shelter Belt Trees for Individuals Agri
71 Block Plantation of Horticulture Trees in fields for Individuals Agri
Wasteland Block Plantation of Horticulture Trees for
72 Agri
Individuals
Block Plantation of Farm Forestry Trees in Fields for
73 Agri
Individuals
Wastelands Block Plantation of Farm Forestry Trees for
74 Agri
Individuals
75 Block Plantation of Forestry Trees in Fields for Individuals Agri
Wastelands Block Plantation of Forestry Trees for
76 Agri
Individuals
77 Block Plantation of Sericulture Trees in fields for Individuals Agri
Wastelands Block Plantation of Sericulture Trees for
78 Agri
Individuals
Block Plantation of Biodrainage Trees in Fields for
79 Agri
Individuals
Wasteland Block Plantation of Biodrainage Trees for
80 Agri
Individuals
81 Block Plantation of Shelter Belt Trees for Individuals Agri
Boundary Block Plantation of Coastal Shelter Belt Trees for
82 Agri
Individuals
83 Canal Line Plantation of Horticulture Trees for Community Agri
Boundary Line Plantation of Horticulture Trees for
84 Agri
Community
Along the coast Line Plantation of Horticulture Trees for
85 Agri
Community

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Boundary Line Plantation of Farm Forestry Trees for
86 Agri
Community
87 Canal Line Plantation of Forestry Trees for Community Agri
88 Boundary Line Plantation of Forestry Trees for Community Agri
89 Road side line plantation of Forestry Trees for Community Agri
Along the coast Line Plantation of Forestry Trees for
90 Agri
Community
Boundary Line Plantation of Shelter Belt Trees for
91 Agri
Community
92 Road Line Plantation of Shelter Belt Trees for Community Agri
Along the coast Line Plantation of Coastal Shelter Belt Trees
93 Agri
for Community
Block Plantation of Horticulture Trees in Government
94 Agri
building premises for Community
Along the coast Block Plantation of Horticulture Trees for
95 Agri
Community
96 Fields Block Plantation of Horticulture Trees for Community Agri
Wasteland Block Plantation of Horticulture Trees for
97 Agri
Community
Block Plantation of Farm Forestry Trees in Government
98 Agri
building premises for Community
Along the coast Block Plantation of Farm Forestry Trees for
99 Agri
Community
Block Plantation of Farm Forestry Trees in fields for
100 Agri
Community
Wasteland Block Plantation of Farm Forestry Trees for
101 Agri
Community
Block Plantation of Forestry Trees in Government building
102 Agri
premises for Community
Along the coast Block Plantation of Forestry Trees for
103 Agri
Community
104 Block Plantation of Forestry Trees in Fields for Community Agri
105 Wasteland Block Plantation of Forestry Trees for Community Agri
Block Plantation of Sericulture Trees in Fields for
106 Agri
Community
Wasteland Block Plantation of Sericulture Trees for
107 Agri
Community
Block Plantation of Biodrainage Trees in Government
108 Agri
building premises for Community
Block Plantation of Biodrainage Trees in fields for
109 Agri
Community
Block Plantation of Biodrainage trees in Wastelands for
110 Agri
community

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Along the coast Afforestation using forestry Trees for
111 Agri
Community
Afforestation of wastelands using Forestry trees for
112 Agri
individuals
113 Construction of Earthen Gully Plugs for Individuals Agri
114 Construction of Stone boulder Gully Plugs for Individuals Agri
115 Construction of Earthen Gully Plugs for Community Agri
116 Construction of Stone boulder Gully Plugs for Community Agri
Repair and maintenance of Earthen Gully Plugs for
117 Agri
Community
Repair and maintenance of Stone boulder Gully Plugs for
118 Agri
Community
119 Raising of Nursery for Individuals Agri
120 Raising of Nursery for Community Agri
121 Raising of Nursery for Groups Agri
122 Construction of Farm Ponds for Individuals Agri
123 Construction of Fisheries Ponds for Community Agri
124 Repair and maintenance of Fisheries Ponds for Community Agri
125 Renovation of Fisheries Ponds for Community Agri
126 Construction of Cattle Shelter for Individuals Agri
127 Construction of Goat Shelter for Individuals Agri
128 Construction of Piggery Shelter for Individuals Agri
129 Construction of Poultry Livestock_Shelter for Individuals Agri
130 Construction of Cattle Shelter for Community Agri
131 Construction of Goat Shelter for Community Agri
132 Construction of Piggery Shelter for Community Agri
133 Construction of Poultry Shelter for Community Agri
134 Repair and maintenance of Cattle Shelter for Community Agri
135 Repair and maintenance of Goat Shelter for Community Agri
136 Repair and maintenance of Piggery Shelter for Community Agri
137 Repair and maintenance of Poultry Shelter for Community Agri
138 Construction of Level Bench Terrace Terrace for Individual Agri
139 Construction of Upland Bench Terrace Terrace for Individual Agri
140 Construction of Level Bench Terrace Terrace for Community Agri
Construction of Upland Bench Terrace Terrace for
141 Agri
Community
Construction of Infrastructure for Azola cultivation for
142 Agri
Individual

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Construction of Infrastructure for Azola cultivation for
143 Agri
Community
Repair and Maintenance of Infrastructure for Azola
144 Agri
cultivation for Community
Construction of Infrastructure for Liquid Biomanure for
145 Agri
Individuals
Construction of Infrastructure for Liquid Biomanure for
146 Agri
Groups
Construction of Infrastructure for Liquid Biomanure for
147 Agri
Community
Repair and Maintenance of Infrastructure for Liquid
148 Agri
Biomanure for Community
149 Construction of Biogas plant for individual Agri
Unskilled wage component towards the construction of
150 Agri
Biogas plant for community.

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Annexure I (C) – List of 58 Rural Infrastructure Works out of 266 Permissible
Works under MAHATMA GANDHI NREGS

S. No. Works Infra

1 Construction of PMAY-G House Building for Individuals Infra
Construction of State scheme Houses Building for
2 Infra
Individuals
3 Construction of Anganwadi Building for Community Infra
Construction of Gram Panchayat/Panchayat Bhavan
4 Infra
Building for Community
5 Construction of Kitchen shed Building for Community Infra
Repair and Maintenance of Anganwadi Building for
6 Infra
Community
Repair and Maintenance of Gram Panchayat/Panchayat
7 Infra
Bhavan Building for Community
Repair and Maintenance of Kitchen shed Building for
8 Infra
Community
Repair and Maintenance of Bharat Nirman Seva Kendra
9 Infra
Building for Community
10 Construction of SHG/Federation Building for Groups Infra
11 Construction of workshed for Livelihood activity for Groups Infra
12 Construction of Crematorium for community Infra
13 Repair and Maintenance of Crematorium Infra
Construction of Culvert / cross drainage structues for
14 Infra
Community
Repair and Maintenance of Culvert / cross drainage
15 Infra
structues for Community
Construction of Storm Water drain for coastal protection for
16 Infra
Community
Construction of intermediate and Link Storm Water Drain for
17 Infra
Community
18 Construction of Diversion Storm Water Drain for Community Infra
Repair and maintenance of coastal protection Storm Water
19 Infra
drain for Community
Repair and maintenance of intermedite and Link Storm
20 Infra
Water Drain for Community
Repair and maintenance of Diversion Storm Water Drain for
21 Infra
Community
Construction of Open / Covered Grey_Water/Storm Drain for
22 Infra
Community
Repair and maintenance of Open / Covered
23 Infra
Grey_Water/Storm Drain for Community
24 Construction of Bitumen Top Roads for Community Infra

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25 Construction of Gravel Road Roads for Community Infra
Construction of Inter-locking cement block/tiles Roads for
26 Infra
Community
27 Construction of WBM Roads for Community Infra
28 Construction of Mitti Murram Roads for Community Infra
29 Construction of Kharanja (brick/stone) Roads for Community Infra
30 Construction of Cement Concrete Roads for Community Infra
Repair and maintenance of Bitumen Top Roads for
31 Infra
Community
Repair and maintenance of Gravel Road Roads for
32 Infra
Community
Repair and maintenance of Inter-locking cement block/tiles
33 Infra
Roads for Community
34 Repair and maintenance of WBM Roads for Community Infra
Repair and maintenance of Mitti Murram Roads for
35 Infra
Community
Repair and maintenance of Kharanja (brick/stone) Roads for
36 Infra
Community
Repair and maintenance of Cement Concrete Roads for
37 Infra
Community
38 Construction of Stabilization Pond for Community Infra
Repair and maintenance of Stabilization Pond for
39 Infra
Community
40 Construction of Soakage Channel for Community Infra
41 Construction of Soak Pit for Individual Infra
42 Construction of Soak Pit for Community Infra
43 Construction of Single Unit Toilets for Individual Infra
44 Construction of Anganwadi Multi Unit Toilets for Community Infra
45 Construction of Multi Unit Toilets for School Infra
46 Construction of Village/Rural Haat for community Infra
Repair and Maintenance of Village/Rural Haat for
47 Infra
community
48 Construction of Cyclone shelter for Community Infra
49 Repair and Maintenance of Cyclone shelter for Community Infra
50 Construction of Play field for Community Infra
51 Repair and Maintenance of Play field for Community Infra
Construction of Compound wall for government schools for
52 Infra
Community
Repair and Maintenance of Compound wall for government
53 Infra
run schools for Community

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54 Production of building material for Community Infra
55 Community Sanitary Complex Infra
Maintenance of tunnel constructed by the Border Roads
56 Infra
Organization
Maintenance of bridges constructed by the Border Roads
57 Infra
Organization
58 Construction of Liquid Waste Chamber for individual Infra

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Annexure II - Suggested list of machines which can be used under
Mahatma Gandhi NREGA

Name of work as
S. per para 4.(1) of Name of Name of Machine(s) that can
No. Schedule-1, Activity be used
MGNREGA
i) Plate Rammers / Vibrating
i) Compaction
plate compactors / vibro
of earthen
tampers
I. Category A: embankment
ii) Static smooth wheeled
in 15 to 23 cm
1. Public Works roller of 8 - 20 ton weight/
layers, at
Related to NRM Power roller / Sheep foot
optimum
roller / Pneumatic tyred
moisture
roller / Vibratory roller /
content
Gridroller.
i) Pump set for dewatering,
II. Category B: i) The ii) Tractor mounted
excavation/ Compressor hammer for
(i) Improving deepening of rocky strata,
2. productivity of dug well iii) Lifting device/ Chain pulley
lands, dug wells (motorised)
i) Compaction i) Static smooth wheeled
of earthen roller of 8 - 20 ton weight/
embankment Power roller / Sheep foot
in 15 to 23 cm roller / Pneumatic tyred
layers, at roller / Vibratory roller /
optimum Grid roller.
moisture ii) Trailer mounted water
content browser
i) Static smooth wheeled
IV. Category D: ii) Compaction
roller of 8 - 20 ton weight/
of morum/
Power roller / Sheep foot
3 gravel in 15 to
(ii) Road roller / Pneumatic tyred
20 cm layers
connectivity roller / Vibratory roller /
at optimum
Grid roller.
moisture
ii) Trailer mounted water
content
browser
iii) Mixing of
cement i) Mechanical Mixer
concrete.
iv)Compaction
of cement
i) Mechanical Vibrator
concrete

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v) Cutting of
joint in Cement
i) Concrete joint cutter
Concrete
i) RCC
IV. Category D: Footing, i) Mechanical mixer and
4. (v) Construction Column, Beam Mechanical vibrator
of building and Roof
i)For
compressing
Compressed
V. Category D: Stabilised i) Machine for making CSEB.
(vii) Production Earthen
of building Blocks (CSEB)
5.
materials ii) For
ii) Pan mixer & Brick/ block
production of
making machine (Vibratory
fly ash bricks/
table/ Hydraulic press)
blocks
i) Digging pits
for plantation,
which cannot
be done
manually in
I. Category A:
Usar areas,
(v) Afforestation,
tree plantation in where there is
6. common and Kankar pan i) Mechanical Auger
forest lands and soil is
alkaline with
pH more than
8.5.

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Annexure III - The list of Mahatma Gandhi NREGA works directly linked to
Agriculture and allied activities as per the Schedule-I of Mahatma Gandhi
NREGA

Category as Work
per s
Schedule 1
(1) (2)
I. Category Water conservation and water harvesting structures to
A:PUBLIC WORKS augment and improve groundwater like underground
RELATING TO dykes, earthen dams, stop dams, check dams with
NATURAL special focus on recharging ground water including
RESOURCES drinking water sources;
MANAGEMENT Watershed management works such as contour
trenches, terracing, contour bunds, boulder check dams,
gabion structures and spring-shed development
resulting in a comprehensive treatment of a watershed;
Micro and minor irrigation works and creation,
renovation and maintenance of irrigation canals and
drains;
Renovation of traditional water bodies including desilting
of irrigation tanks and other water bodies; and
conservation of old step wells/ baolis;
Afforestation, tree plantation and horticulture in common
and forest lands, road margins, canal bunds, tank
foreshores and coastal belts duly providing right to
usufruct to the households covered in Paragraph 5;
Pasture Development / fodder farm; perennial grasses
like Stylo etc.
Bamboo, Rubber and Coconut plantation. Land
development works in common land.
II. Category Improving productivity of lands of households specified
B:COMMUNITY in Paragraph 5 of Schedule – I through land
ASSETS OR development and by providing suitable infrastructure for
INDIVIDUAL irrigation including dug wells, farm ponds and other
ASSETS water harvesting structures.
Improving livelihoods through horticulture, sericulture
plantation, other kinds of plantation and farm forestry;

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Development of fallow/waste lands of households
defined in Paragraph 5 of Schedule – I to bring it under
cultivation;
Pasture Development / fodder farm; perennial grasses
like Stylo, vetiver etc.;
Bamboo, Rubber and Coconut Plantation;
Creating infrastructure for promotion of livestock such
as, poultry shelter (brooder house), goat shelter, piggery
shelter, cattle shelter and fodder troughs for cattle;
Creating infrastructure for promotion of fisheries such as
fish drying yards, storage facilities, and promotion of
fisheries in seasonal water bodies on public land;
Bio-fertilisers (NADEP, Vermi-composting etc.).

Construction of biogas plant for individual and unskilled

wage component towards the construction of biogas
plant for community.
III. Category C: Works for promoting agricultural productivity by creating
COMMON durable infrastructure required for bio-fertilizers(NADEP
INFRASTRUCTU and Vermi-composting pits) and post-harvest facilities
RE INCLUDING including pucca storage facilities for agricultural
FOR produce;
NRLM COMPLIANT
SELF-HELP
GROUPS
IV. Category D: Construction of Food Grain Storage Structures
RURAL for implementing the provisions of The National
INFRASTRUCTURE: Food Security Act (2013)

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Annexure IV - Schedule of Activities for Tree Plantation

Schedule of Activities for tree Responsible

Year Month
plantation Stakeholders
(1) (2) (3) (4)
0 Year April to July Training programmes for the Officials of Rural
Officials of implementing agency/ Development
volunteers/ Resource Department (RDD),
persons/beneficiaries, regarding PRIs/ Officials of
Mahatma Gandhi NREGS concerned line
operational guidelines/ planning department.
process, convergence guidelines/
circulars to take up proper
planning exercise for the
preparation of work plan and
labour budget.

0 Year August Initiate Planning through Gram PRIs and Officials of

Sabha, Identification of suitable RDD and concerned
lands for conducting various types line Departments,
of plantations like roadside, canal
side, tank foreshore, Institutional
lands, Waste lands, barren lands,
Degraded lands etc. on Individual/
Common/Forest lands.

Identification of beneficiaries for

providing usufruct rights,
estimating demand of species
from beneficiaries (out of the
recommended species as per
agro-climatic condition).

Working out for nursery

preparation etc.

Working out convergence

possibilities with
other schemes.
September to Ratification by Gram Sabha, PRIs and Officials, PO,
December preparation of estimate and DPC
obtaining technical and
administrative sanctions.
1st Year January Issue of Work Order Programme Officer (PO)
Surveying &clearing of the area Beneficiary assisted by
GRS/ Field Assistant
and wage seekers
February Soil test of selected tree planting Beneficiary assisted by
site. Land development – removal GRS/ Field Assistant
of boulders (if any), Construction of and wage seekers
bunds, Digging
of pits and trenches.
March Digging of pits, applying Beneficiary assisted by
insecticides in the dug pit. GRS/ Field Assistant
procurement of eco-friendly locally and wage seekers
available material for fencing or
live fencing or opting
for social fencing.

April Purchase of Farm Yard Manure Beneficiary assisted by

(FYM), Fertilizers GRS/PO
May Filling up of pits with FYM, and Line Department/
soil, onsite training to beneficiaries, Officials of Rural
on how to do plantation. Development
Department
June Transportation of plants and Beneficiary assisted by
planting of saplings and live GRS/ Field Assistant
fencing, Watering, weeding and and wage seekers
hoeing
July Transportation of plants and Beneficiary assisted by
planting of saplings and live GRS/ Field Assistant
fencing, watering, weeding and and wage seekers
hoeing
August Transportation of plants and Beneficiary with the
planting of saplings and live support of GRS
fencing, Watering, maintenance (Field Assistant) and
wage seekers
September Weeding, hoeing and watering 4 Beneficiary assisted by
times GRS/ Field Assistant
and wage seekers
October Weeding, hoeing and watering 4 Beneficiary assisted by
times GRS/ Field Assistant
and wage seekers
November Weeding, hoeing and watering 4 Beneficiary with the
times support of GRS
(Field Assistant) and
wage seekers
December Weeding, hoeing and Beneficiary assisted by
maintenance GRS/ Field Assistant
and wage seekers
Annexure V - Typical units of expected economy, durability and outcome/
productivity of Mahatma Gandhi NREGA asset

S. Mahatma Gandhi Economy Durability Outcome/ Productivity

No. NREGA works
(1) (2) (3) (4) (5)
1 Water conservation & Cost of i) Pucca work Number of wells
water harvesting works construction per 15 -25 years recharged/
area brought under
unit of storage of irrigation/increase in
water/ unit area ii)Kachha production and increase
benefited work-5-10 in Ground Water Table
years (in
mm)
2 Afforestation & tree Cost per unit Afforestation Benefit per tree till its
plantation area/ plant till trees, 15-25 total age i.e., 20-25 years
the tree is grown years (in Rs.)
up
(3-4 years)
3 Irrigation canal Cost per unit 15-25 years Increase in productivity in
including micro and area brought a year by taking number of
minor irrigation under irrigation crops in a year (in Quintal)

Area covered under

irrigation (Ha)

4 a) Irrigation facility Cost per unit a) 15-25years Area covered under

excluding canal/ area brought irrigation (in Ha.)/
horticulture/plantation/ under irrigation/ b) 10-15years plantation / land
plant till it is development(in Ha.)/
b) farm productive/ unit Increase in productivity in
bunding/ land area developed a
development year by taking number of
crops in a year (in %)
5 Renovation/ repair of Cost per unit 10-15 years Increase in storage
traditional water bodies increase in capacity
including desilting of storage capacity of water (in cum) and
tanks of water/ cum silt Ground Water Table (in
removed mm)
6 Land development Cost per unit 15-25 years Area developed (in Ha.)/ /
area developed increase in productivity
per annum (in %)
7 Flood control & Cost per unit 10-15 years Area developed (in Ha.)/ /
Flood protection area developed increase in productivity
works per annum (in %)
8 Rural connectivity Cost per Km. (a) 10-15years Number of villagers &
length of villages benefitted
(a) CC road connectivity (b) 5-10years
Total length of road (in
(b) Gravel/ WBM road km.)
9 Building works Cost per unit 45-60 years Number of villagers &
covered villages benefitted (in
area numbers)
10 Agriculture related Cost per unit 5-10 years Capacity to produce
works (bio- capacity of compost/manure per
fertilizers) producing annum (in kg)
manure at a time

11 Livestock related works Cost per unit 10-15 years Number of beneficiaries
(shelters) Covered area provided with
poultry/goat/cattle
shed (in number)
12 Fishery related works Cost per unit fish 5-10 years Fish produced per annum
produced per (in quintal)
annum
13 Works in coastal areas a) Cost per a) 10-15years a) Quintals of fish can be
a) fish drying yards unit covered dried per annum (in
b) belt vegetation area b) 15-25years quintal)

b) Cost per b) Area benefitted (in Ha.)

unit covered
area/
number of plants
14 Rural drinking water Cost per unit cum 3-5 years Area benefitted / quantity
related works water recharged/ of water recharged
earth excavated
15 Rural sanitation Cost per unit 10-15 years Households benefited (in
related works such toilet / solid liquid numbers)
as waste
soak pits, recharge pits management
Annexure VI - Standard Contents Of A Case Record/Work File

Documents to be
placed in the Case
S. No. Record/ Work File Description of the document
The Case Records/ Work Files are to be bound in a hard
paper cover to organize the relevant documents related to
the project/ work. The cover of the Case Record/ Work File
should be used to keep summary information about the
project/ work viz. Name of the work, location (Village, GP,
Block, District, State, GPS Location), Work Category,
1 Cover Page Work Start Date, Estimated timeline for completion of work,
Work End Date, Estimated Cost (Mentioning Convergence
Fund, in any), Actual Expenditure, Date of Social Audit. PIA
details, the work code of the asset and date of geo tagging
of the asset
2 Checklist of The first page in the Case Record/ Work File is the page
Documents of contents, which includes the checklist of documents to
be kept inside the Case Record/ Work File. All the
documents are to be properly sorted with reference to the
relevant page numbers. This will be the reference point for
all documents in the Case

Record/ Work File.

3 Copy of the Annual The copy of the approved list highlighting the work (for
Action Plan/ Shelf of which the Case Record/ Work File is being opened) along
Projects with a copy of the Gram Sabha resolution should be kept
in the Case Record/Work
File for reference.

4 Copy of Technical A model technical estimate will include the cover page of
Estimate and Design the estimate having the abstract of the cost estimate
indicating the total estimate, labour estimate, material
estimate and expected days for completion of the work;
the project report/ feasibility report of the project/ work with
respect to physical, economic, social and environmental
feasibility of the work including the process of work
implementation and expected benefits to community/
individual beneficiary; estimate with detailed description
and calculation of the quantity of work in terms of
dimension and cost of each item of work based on analysis
of rate; analysis of rate giving calculation of cost of each
item of a project/ work, about the prevailing Schedule of
Rates (SoRs) of the State, the amount of royalty to be paid;
Lead and Lift Statement: The lead statement reflects the
unit cost of each material showing the lead, source of
procurement, basic cost, carriage cost and royalty cost.
Beyond an acceptable lead / lift distance / height, the lead
 and lift statement also shows the additional labour required
for transporting materials/ earth excavation. Material
statement: The material statement includes the quantity
and types of materials required for construction of the
project / work based on the approved rate under the SoRs.
a. Labour abstract: The labour abstract is the projection of
labour requirement for implementation of the project /
work. It provides the number and categories of labour
required for the project/ work, such as skilled, semi-
skilled and unskilled labour. This should be in an
optimum combination of all types of labour to avoid over
or underemployment of the labour.

b. Drawings and Design: Prior to the preparation of

technical estimate, a design of the project/ work should
be done to calculate dimensions of each item of work.
The dimensions of each item of work are transformed
into engineering drawing, which is a graphical language
that communicates the ideas and information from the
designer to implementer. This will ensure the structural
stability of the asset.

Survey data: This is the primary and secondary data

collected for the preparation of the technical estimate,
based on which the design and drawing of the project/ work
will be prepared. This should be annexed to the technical
estimate to validate the calculations made for the
preparation of the technical estimate. Besides, the location
of the asset should also be indicated in a map with adjoining
/ nearby structures. The technical estimate should also
include the cost of standardized Citizen Information Board.
5 Technical Sanction The Technical Sanction is an appraisal and approval of the
estimated cost of the project/ work. This includes
estimated cost of both labour and material component of
the project/ work. The technical approval is accorded by
the Technical Staff such as Junior Engineer, Assistant
Engineer, Executive Engineer, Superintendent Engineer,
etc. The technical sanction should also include the total
estimated volume of work, labour and material component
in reference to the Schedule of Rate (SoR).
6 Administrative/ The administrative sanction is the approval of work by the
Financial Sanction competent authority, adhering to the prevailing financial
rules of the State. For administrative sanction, following
documents are prerequisite and should be kept in the
Case Record / Work File.

a. Copy of the Resolution of Gram Sabha, where the

project has been sanctioned.

b. Copy of approved shelf of projects by the delegated

authority.
 c. Copy of approved technical estimate of the work.

7 Convergence Convergence from other schemes or departments

Funds/Inputs, if any includes assistance as part of work execution to enhance
durability or post completion for livelihood support, as the
case may be. In respect of the project/work, in which funds
are dovetailed from other schemes to meet the cost of an
identifiable part of the project, a complete project proposal
including all project activities and budget will be a
part of Case Record / Work File.

8 Demand Application In adherence to the provisions under the Act, two

Form application forms are attached to be used by the Mahatma
Gandhi NREGS wage seekers to apply for employment
under Mahatma Gandhi NREGA. These application forms
are different for the individual households and group of
workers applying together. The copies of the application
form received from the households will be maintained in
the Case Record/
Work File.

9 Work Allocation Form On receipt of application for employment from the

Mahatma Gandhi NREGA workers, the PO will allocate
work to these workers within 15 days from the date of
receipt of the application. The work allocation notice
includes the details of the project such as its location,
name of the work, number of
days of employment to be provided etc.

10 Copy of filled e-Muster The e-MR with proper serial number is to be maintained at
Rolls the worksite for recording of attendance of the workers. No
kachha MR (a document which is not authorized or issued
by the PO) can be used at the worksite for recording
attendance. The copies of the filled in e-Muster Rolls for
each muster period of the work, duly verified and certified
by the competent authority should be placed within the
Case Record/ Work File. In case of any State maintaining
paper Muster Roll, the copies of these Muster Rolls should
be kept within the Case Record/ Work File.

The recording of attendance of the semi-skilled and skilled

workers is done in a paper muster roll. The payment to the
semi-skilled and skilled workers is to be made based on
the measurement of the outturn of work, as per SoRs and
to be billed separately for payment under material
component.
11 Copy of Measurement Each work is measured by an authorized technical person
Book to calculate the volume of work done. Based on the volume
of work done, the expenditure towards labour and material
are calculated. The measurement should be done for each
muster period within a project/ work. All measurement of
work done should be recorded in measurement book (MB)
by the technical person, duly authorised and issued by
competent authority. The measurement should be taken
within 3 days from the closure of the MR. Appropriate check
measurement norms should be adopted by States to
ensure that the output and quality of works are done as per
the technical and financial estimate. In case of execution of
works by the line departments, the official from the line
department who has accorded technical sanction should
conduct check measurement after the work is completed.

The photocopies of the filled in pages of the Measurement

Book/ printed copy of the e-MB (from MIS) pertaining to a
particular muster period should be kept inside the Case
Record/ Work File.
12 Material Procurement The quantity of materials required for a project/ work should
Document and Usage be part of the technical estimate of the work. The
procurement of materials is to be made by authorised
person, adhering to the prevailing procurement/ financial
guidelines of the State. The procurement processes at
each stage of procurement should be documented and kept
in the Case Record / Work File. These documents are
quotation call notice, copy of quotation received,
comparative statement, approval of rate, purchase order
etc. The payment to the contractors (Vendors)/ suppliers of
the material should be made against a valid tax bill and
quantity of work calculated in the Measurement Book.
13 Copy of Wage List The Wage List is generated after the measurement of work
for a particular muster period for payment of wages. The
copy of the wage list should be kept in the Case Record /
Work File.
14 Copies of Wage and The copies of FTOs generated for wage and material
Material Payment payment for each muster period of the work needs to be
FTOs kept in the Case Record/ Work File. This would enable the
implementing officials to know the issues pertaining to the
wage and material payments made under the work.
15 Material Vouchers and For payment to the suppliers / contractors (Vendors), who
Bills have supplied required materials for the work, bills have to
be prepared, indicating the quantity of materials used, per
unit price and total amount payable. For the preparation of
the bill, material supply vouchers are to be submitted by the
suppliers/ contractors. The copies of these vouchers and
bills should be kept within the Case Record / Work File.
16 Copies of Receipts of Copies of receipts of the royalties’ paid to Government (for
Royalty Paid example tax paid to the local revenue authority for
collection of sand, stone etc.) should be kept inside the
Case Record / Work File. These costs are to be included in
the technical estimate of the project/ work.

17 Photograph of the For proper verification and validation of the project/ work
Project/ Work at three implemented, photograph of the project/ work should be
stages-before, during taken in three stages. First photograph should be taken
and after before initiation of work, second should be taken during the
implementation and the final photograph should be taken
after the completion of the work. Each photograph should
be taken from the same angle and land mark with the date
printed over it. While taking the photograph it should also
 be ensured that the Citizen Information Board for the
project/ work is also included in the photograph.

18 Work Completion After the completion of the project/ work the GRS/ Mate/
Certificate any other official should submit a work completion
certificate to the Programme Officer duly certified by the
Technical Personnel. The work completion certificate
includes the basic information about the work, its code,
actual work start and end date, actual expenditure on wage
and material components, date of social audit when the
asset was audited.
19 Muster Roll Timely payment of Wages within 15 days of closure of
Movement Slip Muster Roll is an entitlement of Mahatma Gandhi NREGA
workers. Muster Roll Movement Slip will track the process
from generation of muster roll to the final payment with the
specific dates and the Official/Officer responsible. This will
enable to track and highlight the process which delays the
wage payments.
20 Geo-tagged Ministry has mandated geo tagging of all Mahatma Gandhi
photograph of the NREGS assets at three stages. Beginning of the work, mid-
Asset (at least one way and on work completion. At least one Geo-tagged
stage) photograph of the Mahatma Gandhi NREGS asset has to
be attached in Case Record / Work File.

21 Copy of Social Audit Social Audit of works undertaken under Mahatma Gandhi
Report of the work NREGA is mandatory. Currently Social Audits are
conducted at the Gram Panchayat for all the works
implemented under Mahatma Gandhi NREGA for a
particular period. The report of Social Audit, if conducted,
needs to be placed in the Case Record / Work File
pertaining to the work for which the Case
Record / Work File is prepared.
22 Other State Specific
Documents