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

e3e1ce17ce61df38a32e7da95cf002b0344fc2c1 · 2005 · State unknown

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Parent: THE MAHATMA GANDHI NATIONAL RURAL EMPLOYMENT GUARANTEE ACT, 2005 (d09426af59ebca9905f93b863e0ffdefb1a6c651)

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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:-- Short title and commencement . ---(1) These rules may be called the Mahatma Gandhi National Rural Employment Guarantee Audit of Schemes Rules, 2011 For the purpose of these rules, audit of schemes shall include social audit. They shall come into force on the date 2 of their publication in the Official Gazette. 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. 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. 1 Vide G.S.R. 495(E), dated 30 th June, 2011, published in the Gazette of India, Extraordinary, Part.II, Section 3(i) dated 30 th June, 2011 2 Came into force on 30 th June, 2011 (4) The comptroller and Auditor General of India, or any person appointed by him in this behalf, shall ha

Rule TOC

1 · Vide G.S.R. 495(E), dated 30 th June, 2011, published in the Gazette of India, Extraordinary, Part.II, Section 3(i) dated 30 th June, 2011
2 · Came into force on 30 th June, 2011
3 · Social audit to be part of audit of schemes.-(1) The State Government shall facilitate conduct of social audit of the works taken up under the Act in every Gram Panchayat at least once in six months in the manner prescribed under these rules.
4 · Social audit facilitation. -(1) The State Government shall identify or establish, under the Act, an independent organization (hereinafter referred to as Social Audit Unit) to facilitate conduct of social audit by Gram Sabhas.