THE MAHATMA GANDHI NATIONAL RURAL EMPLOYMENT GUARANTEE AUDIT OF SCHEMES RULES, 20111 — THE MAHATMA GANDHI NATIONAL RURAL EMPLOYMENT GUARANTEE ACT, 2005

THE MAHATMA GANDHI NATIONAL RURAL EMPLOYMENT GUARANTEE AUDIT OF SCHEMES RULES, 20111 In exercise of the powers conferred by sub-section (1) of section 24 of the Mahatma Gandhi National Rural Employment Guarantee Act, 2005 (42 of 2005), the Central Government, in consultation with the Comptroller and Auditor General of India, hereby makes the following rules, namely: _ 1. Short title and commencement --(1) These rules may be called the Mahatma Gandhi National Rural Employment Guarantee Audit of Schemes Rules, 2011 2 For the purpose of these rules, audit of schemes shall include social audit (3 They shall come into force on the date?of their publication in the Official Gazette. 2. Audit of accounts. -(1) The audit of the accounts of a scheme under the Act for each district as well as of the State Employment Guarantee Fund shall, for each year, be carried out by the Director, Local Fund Audit or equivalent authority or by Chartered Accounts. The Director, Local Fund Audit, or equivalent authority, or the Chartered Accountant, as the case may be, shall submit accounts of the scheme together with the audit report thereon to the State Government: 3 The accounts of the schemes of every State Government as certified together with audit report thereon shall be forwarded to the Comptroller and Auditor General of India and the Central Government by the State Government .The Central Government shall cause the audit report to be laid, as soon as may be after they are received, before each House of Parliament. Vide G.S.R. 495(E), dated 30th June, 2011, published in the Gazette of India, Extraordinary, Part Il, Section 3() dated 30th June, 2011 Came into force on 30th June, 2011 The comptroller and Auditor General of India, or any person appointed by him in this behalf, shall have the