A.C. Nielsen ORG-MARG, Niraja Gopal Jayal and the Ministry of Panchayati Raj, ‘Study on EWRs in Panchayati Raj Institutions’, Ministry of Panchayati Raj, 2008. Link below.
The current government (2023) has commissioned another similar study led by Dr Nupur Tewari, my former senior research officer

https://accountabilityindia.in/sites/default/files/document-library/330_1260856798.pdf