Fraudulent payments, fake muster rolls: CAG flags discrepancies in MGNREGS in Karnataka

In 462 cases, payments were made under the MGNREGS through the generation of muster rolls for various stages of construction. However, data obtained from the housing scheme websites indicated that the houses were already completed during previous periods. In 117 cases, person-days were paid in excess of the permissible limit for stage-wise construction of the houses. In 47 cases, person-days were provided in excess of the stipulated 90 days or payment was made for a house that did not belong to the beneficiary.

“It could be seen that such irregularities in test-checked works ranged from 56 per cent to 99 per cent in selected taluks, which indicated that checks were not exercised, which resulted in irregular payment of Rs 1.19 crore. Payments were made without taking measurements at the worksites. Such a high incidence of irregularities pointed to lack of monitoring at various levels, thereby rendering MGNREGS funds susceptible to leakages and misuse,” the report said.

The cases, as per the report, were “only illustrative cases and possibility of more cases in other GPs could not be ruled out.”

Muster roll discrepancies

Under the MGNREGS, there was a provision to generate electronic muster rolls (e-muster rolls) with the pre-printed names of workers allocated to a worksite having a unique muster roll number. Only muster rolls signed/certified by the competent authority are considered authentic for generating pay orders.

A scrutiny of records in test-checked works by the CAG showed several discrepancies in muster rolls.
“In 1,799 muster rolls used for marking attendance in 257 works of 39 test-checked GPs, Audit observed that the e-muster rolls were not generated through NREGASoft but were found to be generated through unauthorised source/software such as http://www.scientysoft.com,” the report said. It also revealed that payment of wages amounting to Rs 4.21 crore was made using these unauthentic muster rolls in 39 gram panchayats of 10 selected taluks.

As per norms, the programme officer must issue muster rolls to implementing agencies within three days from the declaration of the start of the work. Attendance of labourers was to be taken every day in the prescribed muster rolls, and no kachcha muster rolls were to be used for recording attendance. However, the CAG found instances where attendance was marked in the muster roll “for the period (dates) prior to the date of its printing”.

For instance, muster roll number 18,471 was printed on February, 15, 2021. However, the attendance of labourers for the period from February 11 to 17, 2011, was recorded therein. “Thus, the recording of attendance for the period from 11 February to 14 February on the muster roll, which was printed on 15 February, was irregular, which resulted in irregular payment of wages of Rs 0.45 lakh on this muster roll,” the report said.

The CAG also flagged non-payment and excess payment of wages. It recommended that the Government conduct a detailed inquiry into muster roll discrepancies and initiate punitive action against erring officials.

Other discrepancies highlighted in the report include full payment for incomplete solid waste management work and payments made for the construction of check dams without actual execution.