The Mahatma Gandhi National Rural Employment Guarantee Act, 2005, (MGNREGA) was enacted on 7th September 2005 as “ An Act to provide for the enhancement of livelihood security of the households in rural areas of the country by providing at least one hundred days of Guaranteed wage employment in every financial year to every household”. The Act has come into force with effect from February, 2006 in 200 districts initially and later on extended to all the rural districts of India from the financial year 2008-09. The study is based on secondary data collected from various source like, www.mgnrega.nic.in Annual Reports of the Ministry of Rural Development, Government of India, New Delhi. The data such as region district wise financial allocation and utilization under MGNREGA, Social group wise job cards and the wage rate in Karnataka and India. The districts classified based on the GP performance rank. The study observed developed districts have better performance to use the percentage of fund utilisation in all periods in Karnataka. In the year 2011-12 developed dissects have more fund utilisation compared with other different district. The average wage rates is high in the year 2009-10 to 2011-12 in India as compared to Karnataka state, after India’s average wage rates continuously declined compared with Karnataka state during 2012-13 to 2017-18. But Karnataka state has been continuously increased up to 2017-18. The proportion of conversation and water harvesting such as good performance in the year 2017-18 with rest of compared 2014-15 in Karnataka. The rural connectivity having highest undertaken works in MGNREGA in present year 2017-18. This follows that a greatly importance was accorded to improve the natural resources base and livelihood strategies of the rural areas. MGNREGA is world’s largest rural employment programme in terms of financial commitment and coverage. MGNREGA is a right based demand driven programme. It requires adequate flow of funds all through the year in response to the job demand. MGNREGA was initiated as a short-term intervention strategy for creation of employment in the rural society wherever there is no such scope.