MINISTER OF THE STATE IN THE MINISTRY OF RURAL DEVELOPMENT (SHRI PRADEEP JAIN `ADITYA`)
(a) to(c)&(e):Under Mahatma Gandhi National Rural Employment Guarantee Act (MGNREGA), financial Audit is mandatory. Funds are released by the
Central Government to the States/UTs on receipt of Audit Report if due, and Utilisation Certificate for the previous year showing utilisation
of at least 60% of the available funds along with other necessary documents. As per Section 24 of the Act, the Central Government may in
consultation with the Comptroller and Auditor General (CAG) of India, prescribe appropriate arrangements for audits of the accounts of the
Schemes at all levels. The Ministry accordingly, in consultation with the CAG has notified, the Mahatma Gandhi National Rural Employment
Guarantee Audit of Schemes Rules, 2011. The procedures and time frames for conduct and submission of Audit Reports at different levels by
specified agencies are prescribed in these Rules.
(d): There is a comprehensive system of monitoring and review of the implementation of all the programmes of the Ministry, including MGNREGA,
which inter-alia include periodic progress Reports, Performance Review Committee meetings, Area Officers` Scheme, National Level Monitors and
Vigilance & Monitoring Committees at the State and District levels. Independent Monitoring and verification by National Level Monitors (NLMs)
is also carried out in cases of specific complaints. The findings and reports of such review meetings and visits are shared with the concerned
States/UT Governments for follow up action as implementation of MGNREGA is done by the States/UT Governments in accordance with the Schemes
formulated by them as per provisions of the Act.