The Mahatma Gandhi National Rural Employment Guarantee Act, 2005 · V — ESTABLISHMENT OF NATIONAL AND STATE EMPLOYMENT GUARANTEE FUNDSANDAUDIT

Section 24. Audit of accounts

In force · As amended up to 2026-08

24. Audit of accounts.— (1) The Central Government may, in consultation with the Comptroller and Auditor General of India, prescribe appropriate arrangements for audits of the accounts of the Schemes at all levels. (2) The accounts of the Scheme shall be maintained in such form and in such manner as may be prescribed by the State Government. 24. Out of the administrative costs allowed under the Scheme, at least one third (1/3rd) shall be utilised at the Gram Panchayat level to employ and pay the Gram Rozgar Sahayak, other technical personnel as per the work done and for other administrative expenses. 24. In case the number of children below the age of five years accompanying the women working at any site is five or more, provisions shall be made to depute one of such women workers to look after such children. The person so deputed shall be paid wage rate. The most marginalized women in the locality, women in exploitative conditions or bonded labour or those vulnerable to being trafficked or liberated manual scavengers should be employed for providing child care services. Welfare: —

Source: India Code