The EGS guarantees that every adult who wants a job in rural areas will be given one, provided that the person is willing to do unskilled manual work on a piece-rate basis. The piece-rates are fixed so that an average person working diligently for seven hours a day would earn an amount equal to the minimum wage. The projects to which EGS employment contributes include moisture conservation and water conservation works (e.g. percolation and storage tanks), soil conservation and land development works, afforestation, roads, and flood protection schemes. The EGS is financed through a combination of taxes which are levied specifically for the scheme, and a matching contribution from the state government. It is implemented via a three–tier set up, comprising committees for planning, direction and co-ordination at the State, District and Panchayat Samiti levels.