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The Mahatma Gandhi National Rural Employment Guarantee Act (mgnrega) is Primarily Enacted to Provide hundred Days of Guaranteed Employment in a Year to Rural Households on Demand Basis and Creation of Durable Assets to Strengthen Rural Livelihood Resource Base. Studies Based on Empirical Evidences Indicate Mixed Outcome in Terms of Employment Generation and Durability and Usefulness of the Assets Created. the Act Stresses upon Identification, Planning, Execution and Monitoring of Projects in a Participatory Manner with a View to Deepening Democracy. Gram Panchayats (gps) are Assigned with the Responsibility of formulating the Works. the Present Study Attempts to Capture the Extent of Employment Generation and Creation of Durable Assets in the last few Years in West Bengal Known for its Early Decentralisation Initiatives in India. the Study is Based on Secondary Data at Disaggregated Level up to District Level in West Bengal. it Emerges that Gp, the Principal Implementing Agency has no Adequate Capacities which in Turn Leads to Creation of Low Value Assets without much Concern for Durability. This Approach Adversely Affects the Completion Rate of Projects Taken up Leading towards Reduced Usefulness of the Assets. it may be Said that Assets Created under the Scheme Fall Short of Getting the Status of Sustainable Assets.
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