the NREGA implementation, and its efficacy as a grievance redressal mechanism. The study found that the public awareness about the NREGA increased from about 30 per cent before the social audit to about 99 per cent after the social audit. Further, the efficacy of NREGA implementation increased from an average of about 60 per cent to about 97 per cent. In 2014 a large number of localities did not conduct NREGA social audits. Social audits have been found lacking in terms of quality and retrievability. Wages Wage transfer processes in relation to NREGA have undergone significant changes since its initial implementation. In 2011/2016, the wage payment method was shifted to the National electronic Fund Management System (Ne-FMS), a Direct Benefit Transfer system. The Consumer Price Index-Agriculture Labour (CPI-AL) now provides a guide to fixing MGNREGA wages. The scheme has resulted in an increase in the growth rate of wages when the initial pre and post NREGA years are considered. As of 2019, the wages are less than the minimum wages in a majority of states and union territories. Since 2009 wages stipulated under MGNREGA are disconnected from wages determined by the Minimum Wages Act. There has been some debate with regard to comparison between the two wages. One day is considered as 9 hours of work with one hour of rest. Payment is on a piece work basis. Wage payments face delays, in some cases up to 200 days. Center-state disunity, compliance, and "infrastructural bottlenecks" are some of the causes of delay. By 2021, 99.7% of payments under the Act were through electronic transfer. These are also affected by "last mile" issues. Ideal financial inclusion in still lacking. While the scheme stipulates 100 days, in practice the average is around 45 days. Asset creation Assets created include rural connectivity assets such as pucca roads and brick soling, land development assets which improve productivity of land such as the creation of new plantations, unskilled construction such as poultry shelters, cattle shelters and fish drying yard platform. Water-related assets include village tanks and ponds, check dams, water harvesting tanks, bunding, irrigation channels, renovation of existing water assets. Infrastructure construction also includes sanitation works and grain storage facilities. The act also provides for maintenance of created assets. Asset creation varies widely between states with five states accounting for a majority of the assets. The focus of MNREGA has also shifted to quality of