A number of micro level organizations are participating in the formulation and implementation of MGNREGA. The organizational set up in Kerala for NREGA is unique in the sense that the involvement of Kudumbasree (the organization of women’s Self Help Groups) in the formulation, implementation and monitoring of the programme has attracted much attention. Kudumbasree contacts all the households in the Panchayat through Neighbor Hood Groups (NHGs). In each ward NHGs are grouped as Area Development Society (ADS). At the Panchayat level, Kudumbasree activities are managed by the Community Development Society (CDS), which is elected from among the ADS. The ADS is the lowest unit of the process of implementation for arranging workers and supervising the work. The MGNREGA highlights the legitimate role of Panchayat in its implementation mechanism. The acknowledgement of Panchayat Raj Institutions is the main agency of implementation under scheme. The programme comprises of following five tiers of application 1. Gram Panchayat (GP), 2. Block Panchayat, 3. District Panchayat, 4. State Government, 5. Central Government. In this five tier system, Gram Panchayat occupies the bottom and Central Government the top.