NO DEVIATION IS PERMISSIBLE IN THE MGNREGA WORKS BY MINISTRY OF THE RURAL DEVELOPMENT AND THE AUDIT HAS BEEN DECLARED ESSENTIAL BY THE COMPTROLLER AND THE AUDITOR GENERAL OF INDIA.

File number G-31011/8/2022/RE-V Sl.No.9 Dated 12-6-2023 Krishi Bhawan, New Delhi issued by the Government of India Ministry of Rural development Department (Mahatma Gandhi NREGA Division) issued to the Pay and Accounts Officer for raising conditions which must be required to be fulfilled utilisation of the funds and refund of the interest receipts to be consolidated fund of India in terms of Rule 230(8) of GRF,2017 . Adherence to the time line indicated in the LB minutes of FY2022-23 against various key activates .The material components including wages of the skilled and semi skilled labour shall not exceed 40 %at the district level .The detailed voucher based data shall be available in the NREGA soft for the all expenditure done.This grant is towards plan expenditure and shall be utilised for the approved items of works subject to the conditions laid down in the MGNREGA guidelines.No deviation from the provision made by the guidelines permissible.The utilisation certificate should be submitted within twelve months of the closure of the financial year,which shall include the interest accrued.Interest accrued should be computed based on the details of the ledger account maintained for this purpose.No utilisation certificate should be pending against the recipient organisation under the scheme.Funds towards Admin contengencies must be used against admin expenses .The accounts of the grantee institutions will be audited by the Comptroller and Auditor General of India and the internal audit of the Principal Accounts office of the Ministry in terms of the rule 236(1) of the General financial rules,2017.The expenditure is debitable on the basis of the Head of Accounts under demand No 87 Department of rural development (2023-24).The pay and Accounts Officer,M/O Rural development will be the DDO for the purpose.Funds would be released on compliance of all conditionalities prescribed at the time of previous release .The above mentioned issue and powers delegated to the Ministry and in consultation with the Integrated Finance division vide their UO number 106/Finance/2023-24dated 9-6-2023 .