Works, which were not permissible under the scheme, were undertaken leading to irregular expenditure of Rs 47.19 crore while due to delay in execution of work, a number of works were abandoned leading to another unfruitful expenditure of Rs 34.28 crore, the annual CAG report tabled in December, said.
The project completion report was not accompanied by report of Vigilance and Monitoring Committee or photographs of completed work, it said.
There were shortfalls in verifications and inspection works and conducting of social audit. The management information system database did not provide an assurance on its reliability, the report added.
The implementation of MGNREGA in the state was "deficient" as eight of the nine test-checked districts did not prepare the District Perspective Plans (DPP) to facilitate advance planning for effective implementation of the scheme.
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The annual development plans were also "unrealistic" as the quantum of employment actually provided against the estimated demand was substantially down, the CAG noted.
Also, item rates were revised during execution, leading to an irregular payment to the tune of Rs 92.43 lakh to the contractor, the report said.