India, Aug. 5 -- The Government of India issued the following news release:

It is stated that performance audit is conducted by the Comptroller & Auditor General of India to assess the outcome of the implementation of the scheme.

The Internal Audit Wing (IAW) under the Office of the Chief Controller of Accounts (CCA) has been conducting Risk-Based Internal Audits of MGNREGS implementation in states since FY 2013-14. These audits are carried out at the district level and are designed to assess risk areas based on likelihood and impact. They evaluate the robustness of internal controls, procedural compliance, fund flows, and other operational aspects to suggest for strengthening of scheme governance. Risk Based Internal audits of Mahatma Ga...