Answer» - The CA will submit to the PO, a report for each GP visited, enclosing a certificate (in the format at annexure of MGNREGA Operational Guidelines) within 15 days of completion of certification of accounts of the GP. The report should contain the records verified, discrepancies noticed if any, adequacy of documentation and findings on the items listed in the checklist.
- A consolidated summary for all GPs taken up for certification and assigned to the CA within a district, will be submitted to the DPC within 15 days of completion of certification for all such GPs. In the consolidated summary the CA firm will indicate the GPs visited including the dates of the visit. In this report, issues which require immediate attention of the DPC should be highlighted. In addition adverse observations and suggestion for improvement will also be indicated in the report.
- During the course of certification, if the CA notices any defalcation or misappropriation of funds, it shall be immediately brought to the notice of the DPC who would proceed to take necessary action.
- District-wise summary of observations made by CAs will also be included as an annexure to the audit report of the State Employment Guarantee Fund.
- While auditing the MGNREGA funds at the district level, the auditor will take into account the certification and observation of the CAs made on GP accounts.
- The Secretary/ Commissioner, MGNREGA at the State level and the DPCs at the district level would be responsible to ensure that the accounts of selected GPs are certified by the empanelled CAs within a given time-frame.
- DPC will submit to the State Govt. an Action Taken Report (ATR) on the observations of the CA and likewise, the State Government will submit a consolidated ATR to MoRD.
- This certification, observations and the Action taken reports will be examined by the Ministry while releasing funds to the State Government.
|
