Mahatma Gandhi National Rural Employment Guarantee Act (MGNREGA) was enacted on 7th September 2005. The act is one of the largest right-based social protections that guarantees wage employment of 100 days in a year to the rural poor that they can expect to earn a living wage, without loss of dignity. The study was carried out in two blocks of Churachandpur District, Manipur. Random sampling technique was used for selection of district, blocks, villages and beneficiaries. Rural people of Manipur rely heavily on earnings from unskilled wage labour to other farm or non-farm enterprises. More than half of the population is unemployed as the State has no big industry. In addition, agriculture which is one of the main occupations in Manipur, is in a bad state as it is dependent on monsoon due to non-availability of irrigational facilities, lacks modern farm equipment and fertilizers and is therefore unable to absorb the large number of unemployed. Non availability of employment is one of the major causes of poverty in the State. Therefore, MGNREGS has a very significant role in a State like Manipur as it provides the rural people with the right to work, enhance livelihood security and bring about development of community assets to be able to generate work on a sustainable basis. Review of literature shows that there have been a number of studies that looked at implementation of the act in terms of employment generation, socio-economic, infrastructural development and works completed but very few studies have been done on beneficiary perspective. Thus, the present study has investigated the role of Gram Panchayat in functioning and implementation of the programme and satisfaction level of the beneficiaries with respect to provisions of the programme. As revealed by the study Gram Panchayat played and effective role in functioning and implementation of the programme by taking initiatives in registering, issuing job cards and providing employment to all interested members in their villages. Besides, they also conducted planning and recommending of work, monitoring and executing work, disbursing equal wages to the beneficiaries, maintaining records and practiced social audit. They also provided feedback opportunity to beneficiaries for proper implementation of the programme. The study also found that in both the blocks MGNREGS not only provided daily wage jobs to beneficiaries but also addressed environmental issues by undertaking works like water conservation, drought proofing, flood protection, land development, minor irrigation, horticulture and rural connectivity. The study revealed that the beneficiaries were largely satisfied with the provisions and implementation of MGNREGS. There are some reasons for dissatisfaction like delayed payment of wages, unsatisfactory wages earned per day, less provisioning of worksite facilities and unsuitable duration of work for women. So, there exist a scope for improvement in the provision and implementation. Hence, MGNREGS can be more effective in future if the State and Gram Panchayat made a concerted effort
