The Mahatma Gandhi National Rural Employment Guarantee Scheme was launched on 02.02.2006. It guarantees 100 days of employment in a financial year to any rural household whose adult members volunteer to do unskilled manual work. Mahatma Gandhi National Rural Employment Guarantee Act is an important step towards the realization of the "right to work". The Mahatma Gandhi National Rural Employment Guarantee Scheme (MGNREGS) framed under the Act is the only anti-poverty programme which has legal backing.
         
          The core objective of this scheme, as per the revised schedule-I of the MGNREG Act, are;

• Providing not less than one hundred days of unskilled manual work as a 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;
• Strengthening the livelihood resource base of the poor;
• Proactively ensuring social inclusion;
• Strengthening of Panchayat Raj institutions.

In Tamil Nadu, the scheme was first notified on 2.2.2006 in 6 districts of the State and the scheme was extended to all the remaining districts, in a phased manner as per the table provided below:

Table 1.1

Mahatma Gandhi National Rural Employment Guarantee Scheme – Introduced in 3 Phases

1.1.1 Salient Features of the Scheme

1. Provision of 100 days of guaranteed wage employment in every financial year to each registered household in the Village Panchayat, whose adult members volunteer to do unskilled labour
2. The Central Government bears 100% wage cost of unskilled manual labour. Material cost including wages of skilled and semi-skilled workers is borne by Central Government and by State Government in the ratio of 75:25.
3. No contractors or machineries are allowed.
4. The wage and material components have to be maintained at 60:40 ratio for all the works undertaken by Village Panchayat and other implementing agencies at the District level.
5. Out of the total works sanctioned, 50% should be allotted to Village Panchayats.
6. Adult members of rural households willing to do unskilled manual work may register orally or in writing with the Village Panchayat.
7. Every rural Household is entitled to a job card so that they can apply and receive work.
8. In order to facilitate registration of new job cards and redressal of the grievances of workers, Rozgar Diwas (Velaivaippu Dhinam) is organised in all Village Panchayats once a month.
9. All workers shall have a right to participate in the Gram Sabha and decide the Shelf of works and the order of priority of works to be taken up under MGNREGS in their Village Panchayat.
10. If the distance of worksite exceeds 5 kms, additional wage of 10% of existing wage rate is payable to meet the cost towards the additional transportation and living expenses. However, in Tamil Nadu, worksites are being fixed in such a way that works are available within a radius of 2 kms.
11. The wages for unskilled labour has been fixed based on the Rural Schedule of Rates. As per the revised Schedule-I of MGNREG Act, the Schedule of Rates for wages of unskilled labourers is so fixed that an adult person working for eight hours which include an hour of rest (i.e.,7 hours of work) will earn wages equal to wage rate.
12. Wages are equal to both men and women and the notified wage rate for 2016-17 is Rs.203 per day.
13. Disbursement of wages is done through Public Financial Management System (PFMS) and wages credited to the workers accounts within 15 days.
14. One third of the beneficiaries should be women.
15. Work site facilities such as drinking water, first aid kit, shade etc., shall be provided.
16. Grama Sabha conducts the social audit in respect of MGNREGS through Village Social Auditors.
17. A Toll free Help line (1299) has also been provided in each district as part of Grievance redressal mechanism.
18. Under Section 12 of the MGNREG Act, Government of Tamil Nadu has constituted the State Employment Guarantee Council to advise, evaluate and monitor the implementation of the scheme.

1.1.2  Permissible Works
          The permissible work as per the GOI operational guidelines are as follows:

• During 2011-12 this Government able to generate 33 crore mandays as against the target of 30.02 Crore.
• Prior to October 2011, only one worksite was permitted in each Village Panchayat at any given time. This has led to:
  1. Huge assemblage of workers at a single worksite.
  2. Difficulties in supervising the workers.
  3. Prevented the workers coming from far off habitations to the worksite.
  4. A system of Rotation of habitations was practiced which has resulted in the family availing only 54 days of employement on an average as against an entitlement of 100 days.
• In order to provide more employement opportunity to MGNREGS workers, this government have committed to take up more number of workers in a Village Panchayat based on the number of habitations and number of workers regularly attending the MGNREGS works. Hence, the habitations in a Village Panchayats are grouped in to clusters in such a way that whenever the work is being executed in a habitation of a particular cluster, and the workers can come to the worksite from the habiataions of that particular cluster. Thus the number allowed works in a village Panchayt is equal to the number of clusters
• During 2012-13, as a measure to mitigate the drought situation, the number of days of employment provided to a family had been increased from 100 to 150 days. During the period from 21.02.2013 to 31.03.2013, nearly 12.73 lakh households were provided employment beyond 100 days. These households received an additional wage of Rs.271 crore.
• With the help of Institute of Remote Sensing (IRS), Anna University, Resource maps have been made available to all Districts. Based on these satellite maps, works have been taken up, to restore the original capacity of the water bodies and to increase the water storage and recharge.
• Concerted efforts have been taken up by the Department to increase the average wage rate which includes revision of Rural Schedule of Rates based on detailed Time and Motion Study and training to the Worksite Supervisors regarding these to educate the workers.
• Provision of land development activities on the lands belonging to Scheduled Castes/Scheduled Tribes, Small and Marginal farmers etc. have been permitted from the year 2012-13 onwards.
• Afforestation activities have been taken up on the identified Government / Common Lands, Village Panchayat lands and also on individual lands of the farmers so as to increase the green cover.
• Avenue plantation on both sides of Panchayat / Panchayat union roads and the roads laid under PMGSY/ NABARD and also on roads laid down by Highways Department have been taken up.
• To enable the Village Panchayats and Panchayat Unions to take up afforestation activities, raising of nurseries by the Panchayats/ Panchayat Unions themselves have been encouraged.
• As an initiative to empower rural people, construction of Village Panchayat Service Centres and Block Panchayat Service Centres have been taken up.

• In order to implement the Provisions of the Persons with Disabilities (Equal Opportunities, Protection of Rights and Full Participation) Act, 1995 in MGNREGS, the Government of Tamil Nadu has ordered for special provisions for the differently-abled. The Government order provides either Special Activities for the differently-abled workers or Special provisions for undertaking earthwork related activities.
• The Special provisions include, Waterman / Waterwoman at the worksite, Caretaker to look after children, assistance to the worksite supervisor in pre-marking, Clearing uprooted jungle from the site (Only Scrubs, Light Jungle), Watering (wetting) the area to be desilted (especially in summer), Compacting the earth deposited on the bund and Benching, leveling, Sectioning and sloping of the bund.
• The Differently-abled, who are able to carry out physical work can be utilized for earth work related activities like jungle clearance, desilting work, planting and refilling, watering etc. In terms of earthwork, the differently-abled workers are required to make 50% outturn only or work continuously for 4 hours only.
• These special efforts of Tamil Nadu towards the differently-abled have been appreciated by the Ministry of Health & Family Welfare, Government of India and other states have been asked to replicate the example of Tamil Nadu.
• Based on the Tamil Nadu Model, wherein Special Rural Schedule of Rates have been fixed for differently-abled workers with special categories of work, an amendment had been carried out in Schedule-I of MGNREG Act incorporating separate Schedule of Rates for the people with disabilities.

During the past 5 years (from 2011-12 to 2015-16), 148.65 lakh persondays have been generated by the differently-abled for which Rs.230.05 crore has been paid as wages.

Formation of 15,000 farm ponds have been taken up on the lands of farmers belonging to SC/ST, Small and Marginal farmers of 8 Delta Districts and all works have been completed. Based on the positive response from the farmers, farm ponds have also been taken up in 23 non-delta districts and non-delta blocks of delta districts.

    Convergence of MGNREG scheme with other departments have been taken up so that the rural masses acquire maximum benefit within a short span of time.

    To improve livelihood of rural households and to promote land development activities, Convergence of MGNREGS with Departments like Agriculture, Horticulture, TAWDEVA, Animal Husbandry, Fisheries, Forestry, Sericulture, Social Welfare, Highways, PWD and Civil Supplies have been undertaken. Fish culture activities in convergence with Fisheries Department and construction of farm ponds in Government Silk Farms in convergence with Sericulture Department have been taken up.

1.1.4.4. Plantation activities

      As an effort to increase the green cover in rural areas, Avenue Plantation on either side of the roads to a length of 2,000 Kms on Panchayat Roads, Panchayat Union Roads, Highway Roads, PMGSY Roads have been taken up.

      Massive Tree Plantation is being implemented in Convergence with Forest Department to increase the green cover and to mitigate adverse environmental pollutants thereby increasing the quality of human and animal life. These plantation activities are carried out on Government lands, Government institutions, private institutions, factories, schools, colleges, other Government establishments, Public Parks and other suitable areas. During the year 2014-15, 25.70 lakh saplings have been planted under MGNREGS. During the year 2015-16, 32.63 lakh saplings have been planted under MGNREGS.

     Homestead plantation have been taken up on the house sites of 54,000 IAY beneficiaries and 60,000 Chief Minister's Solar Powered Green house beneficiaries and each provided with 4 fruit bearing saplings, thus planting 4.56 lakh saplings benefitting 1,14,000 families.

    In order to meet the requirements of saplings for plantation activities, 120 nurseries have been developed in selected Village Panchayats of 70 blocks on a pilot basis during the year 2015-16.

1.1.5. Payment of Wages through Banks/ PFMS

     Payment of wages to MGNREGS workers have been initiated through the electronic Fund Management System (e-FMS) during the year 2013-14 in order to ensure payments without any delay.

     e-FMS is an automated system through which the wages will be credited to the individual workers' accounts from the State itself through the Nodal Banks.

     e-FMS was first piloted in Kattankolathur Block of Kancheepuram District on 17.06.2013 for 4 Village Panchayats. This has been gradually rolled out in all 12,524 Village Panchayats of 385 Blocks and from 1.4.2014 onwards the wages of all the workers in the State have been credited only through e-FMS. From 10.4.2015 onwards, the State has been converted to Single Nodal Bank Account System and payments are made through PFMS platform.

1.1.6. Achievements from 2011-12 to 2015-16

     From 2011-12 to 2015-16, this Government was able to generate 173.81 crore persondays with a total expenditure of Rs.21770.85 Crore.

     Tamil Nadu excelled in the performance of MGNREGS at National level during 2015-16 as detailed below:

1.1.7. Awards for MGNREGS

a) National Award for the State

      Awards for the Best performing States have been initiated for the first time during the year 2012-13 under 3 categories by Government of India. Out of these, Tamil Nadu had bagged the Best Performing State Award in the category of Social Inclusion. Further, Tamil Nadu had been the only State to have been awarded under this category.

      For the year 2014-15, Tamil Nadu had bagged the Best Performing State Award in the category of Sustainable Livelihoods through Convergence. Tamil Nadu has also bagged Award in the category Exhibition on Best practices under MGNREGA.The award was distributed during the MGNREGA Diwas held on 2.2.2016 at New Delhi.

b) National Awards for Districts and Village Panchayats

       Every year Government of India identifies and provides awards to best performing Districts and best performing Village Panchayats under MGNREGS at the National level. Awards received for Best performance during the years from 2011-12 to 2014-15 are as follows:

1.1.8. Scheme implementation during 2016-17

       MGNREGS activities have been taken up in convergence with schemes of Rural Development Department such as Pradan Mantri Awaas Yojana (G), Chief Minister's Solar Powered Green Housing scheme and other Line Departments, such as Agriculture, Horticulture, Forest, Sericulture, Fisheries, Animal Husbandry etc.

      Labour Budget has been approved for generating 31.55 crore persondays during the year 2016-17.

      During the Central Empowered Committee meeting on MGNREGA Labour Budget held at New Delhi during March, 2016, the following focus areas have been proposed for implementation for the year 2016-17.

1. 7,500 Farm ponds and 10,000 ponds and Ooranies
2. 385 Vermi-Compost units
3. 7.50 lakh Individual Household Latrines
4. 1000 Anganwadi Centres
5. Roadside plantation to a length of 10,000 Km

     Based on the above commitments, the following major activities have been proposed for implementation during 2016-17.

• Asset creation for individual beneficiaries like construction of farm ponds on lands belonging to Scheduled Castes/ Scheduled Tribes, Small and Marginal Farmers and 7.5 lakh Individual Household Latrines.
• In order to continue the increase in the Green cover initiative started during the year 2013-14, plantation activities have been proposed on Village Panchayat lands, Common premises and on the road sides. Nurseries to cater to the supply of seedlings are raised in all 385 blocks in the State.
• Water Harvesting works like renovation of traditional water bodies including desilting of irrigation tanks and other water bodies like Ooranies, Ponds, MI Tanks, Supply channels and Farm Ponds are proposed to be taken up. Such water harvesting and irrigation works are proposed to be taken up approximately at an estimate cost of around Rs.1000 crore during the Financial Year 2016-17.

1.1.9. Social Audit

       Social Audit is an audit by the people rather than by officials or external agencies. In addition to financial aspects, it looks at processes and social, equity & performance aspects. It is an Information, Education & Communication (IEC) tool, which enforces transparency and accountability and promotes participation of stakeholders in all stages (planning, design, implementation and evaluation) of development initiatives. Recognizing it's importance, MGNREGA mandated Social Audit by the Grama Sabha and the MGNREG Audit of Scheme Rules 2011 laid down the procedure for systematic conduct of Social Audit.

Establishment

1. Based on the MGNREG Audit of Scheme Rules 2011, the Government of Tamil Nadu issued orders in G.O.(Ms.)No.64, RD&PR Department dated 27.7.2012, for the formation of an independent Social Audit Unit and specified the necessary staff along with their roles & responsibilities.
2. The Government of Tamil Nadu, vide G.O.(Ms.)No.125, RD&PR Department dated 21.12.2012, approved the by-laws for the formation of 'Social Audit Society of Tamil Nadu (SASTA)' and accordingly, the Social Audit Society of Tamil Nadu was registered on 9th January 2013, under Tamil Nadu Societies Registration Act, 1975.
3. SASTA has brought out 6 training manuals.
   
   • 2 for Training of Trainers Programmes
   • 1 for Village Panchayat Presidents
   • 1 for Village Panchayat Secretaries
   • 1 for Village Panchayat Ward members
   • 1 for RD&PR Department officials.

Also, pamphlets have been distributed to the stakeholders for awareness creation.

Model Social Audits

        During 2013, this Society conducted 19 model Social Audits in 19 districts and the findings were communicated to the implementing authorities for submitting the Action Taken Report.

Regular Social Audit

        The regular Social Audits were conducted from 24.1.2015 onwards. Social Audit calendar was prepared in 2015-16 and 8344 Village Panchayats were audited in 24 rounds during that period. The first Social Audit in 2016-17 commenced on 30.5.2016 and 2463 Village Panchayats were covered till date. Further, Social Audit is being conducted including the back log Social Audits relating to 2014-15 and 2015-16.

Impact of Social Audit

        The impact of Social Audit both among the beneficiaries and the implementors has been tremendous. The stakeholders have been sensitized on the importance of the Social Audit; the workers are aware of their rights & entitlements. 'Creation of awareness' among the villagers has been a successful endeavour on the part of Social Audit unit. Besides, maintenance of records at Village & Block levels has improved and the importance of Social Audit Grama Sabha has been realized by all.