The Ministry of Rural Development (MoRD) on August 07, 2026, issued the Draft Viksit Bharat - Guarantee for Rozgar and Ajeevika Mission (Gramin): VB- G RAM G (Viksit Bharat – G Ram G) Audit of Schemes Rules, 2026.
The following has been stated:
• The Rules provide a framework for audit of schemes, including social audit, to ensure transparency, accountability and public participation in the implementation of schemes. The Rules provide for annual audit of scheme accounts and expenditure at the district level by the Director, Local Fund Audit/equivalent authority or Chartered Accountants, preferably CAG-empanelled, with the audit reports being submitted to the State Government and subsequently forwarded to the CAG and Central Government. In addition, an independent Social Audit Unit is to facilitate and oversee social audits. It will train social auditors, build the capacity of Gram Sabhas, verify records and worksites, facilitate Social Audit Gram Sabhas and publish social audit reports. Social audit teams are to include persons from outside the concerned Gram Panchayat, with at least 25% of village social auditors belonging to SC/ST households. The independence of the Social Audit Unit is specifically protected from implementing agencies.
• The Rules also establish a system for identification, reporting and recovery of irregularities, including misappropriation, violations, non-compliance and deficiencies. Amounts identified as misappropriated through social audit are required to be recovered within five months from the Social Audit Gram Sabha, with responsible individuals or vendors liable for corrective and punitive action under applicable laws. Findings, Action Taken Reports (ATRs), recovery status, grievances and actions taken are required to be placed on a public-facing digital dashboard, while weekly public disclosure meetings and quarterly/annual social audit reports are also contemplated. The cost of social audit is to be borne by the Central Government, with expenditure on social audit activities capped at 1% of total expenditure, while overall administrative expenditure, including social audit expenditure, shall remain within the 9% ceiling.
• The objections/suggestions may be submitted to the Ministry by September 06, 2026.
[Notification No. - S.O. 4363(E)]
