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Mahatma Gandhi National Rural Employment Guarantee Act (2005)
The Mahatma Gandhi National Rural Employment Guarantee Act, 2005 (MGNREGA) was notified on September 7, 2005. The Scheme formulated to implement the act is called as Mahatma Gandhi National Rural Employment Guarantee Scheme-Maharashtra in the state.

Mandate

The mandate of the MGNREGA is to provide at least 100 days of guaranteed wage employment in a financial year to every rural household whose adult members volunteer to do unskilled manual work.

Objectives

The core objectives of the MGNREGS 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 Panchayati Raj Institutions
Goal

The goals of the MGNREGS are:

Social protection for the most vulnerable people living in rural India by guaranteeing wage employment opportunities.
Enhance livelihood security of the rural poor through generation of wage employment opportunities in works leading to creation of durable assets.
Rejuvenate natural resource base of rural areas.
Create a durable and productive rural asset base.

Employment Guarantee Scheme In Maharashtra
At present Maharashtra Employment Guarantee Act, 1977 (as amended upto August 6, 2014) is in force in the state and the following two schemes are running under the Act.

Mahatma Gandhi National Rural Employment Guarantee Scheme -Maharashtra (MGNREGS) Under this scheme, the central government guarantees 100 days of employment per household and funds 100 days per household towards wage expenditure. The Maharashtra Government bears the financial burden of the wage expenditure of every worker over and above 100 days per household.
As per Section (12) (e) of the Maharashtra Employment Guarantee Act, 1977 as amended, Individual Benefit Schemes are implemented on reimbursement basis as subsidy schemes..
Apart from this, the funds of the state government are used for the following purposes

For completion of skilled works in progress under State Employment Guarantee Scheme.
For compensation of land acquired under State Employment Guarantee Scheme.

website:-
MAHATMA GANDHI NATIONAL RURAL EMPLOYMENT GUARANTEE SCHEME

MAHATMA GANDHI NATIONAL RURAL EMPLOYMENT GUARANTEE SCHEME – MAHARASHTRA