Social audits were a defining accountability feature of MGNREGA. Assess the risks posed by delays in framing social audit rules under the VB–G RAM G Act, 2025.

Q. Social audits were a defining accountability feature of MGNREGA. Assess the risks posed by delays in framing social audit rules under the VB–G RAM G Act, 2025. (15 marks, 250-350 words)

Section 17 of MGNREGA made the Gram Sabha the auditor of works executed in its own name, backed by CAG-framed auditing standards and independent Social Audit Units [4]. The VB–G RAM G Act, 2025 retains social audit in principle, but slow rule-framing left this safeguard non-operational well after the law itself took effect.

Why social audit anchored MGNREGA's accountability - Audit of Scheme Rules, 2011, framed in consultation with the CAG, prescribed methodology, mandatory pre-audit disclosure of records, and State Social Audit Units insulated from implementing agencies [4]. - Muster-roll verification before the Gram Sabha exposed ghost beneficiaries and wage delays, converting a welfare scheme into an enforceable right.

Risks flowing from delayed rules - Accountability vacuum at rollout: the Act promises social audit, technology-based monitoring and public disclosure [1], but these remain paper commitments without notified rules. The Act commenced across all rural areas from 1 July 2026, repealing MGNREGA the same day [3] — expenditure on the four new work verticals began under an untested audit architecture. - Institutional discontinuity: Social Audit Units and trained village resource persons built over a decade face mandate and funding limbo, risking loss of hard-won capacity. - Compressed State preparation: States must notify schemes within six months of commencement [2]; late central rules push them toward copied, minimal audit provisions rather than considered design. - Fiscal distortion: since state-wise normative allocation under Section 4(5) rests on parameters prescribed by the Centre [2], an unsettled audit framework weakens any performance-linked funding built on it. - Thin legislative scrutiny: passage within two days of introduction [2] placed the entire burden of detail on subordinate rules.

Government review of State preparedness before rollout [5] shows the gap is recognised. Notifying robust, CAG-aligned social audit rules with autonomous, adequately funded audit units would ensure the Act's promise of "empowerment with accountability" is realised in substance, keeping the right to work anchored in transparent, participatory governance.

(~320 words)

Sources: 1. Viksit Bharat–G RAM G Act 2025, PIB Press Note (Dec 2025) — Act replacing MGNREGA; social audit, technology-based monitoring and public disclosure commitments 2. VB–G RAM G Bill, 2025 — PRS Legislative Research Bill Track — six-month State scheme notification; normative allocation via prescribed parameters; introduction and passage dates 3. Historic Commencement of Viksit Bharat–G RAM G Act Across Rural India from July 1, 2026 — PIB — nationwide commencement and repeal of MGNREGA 4. Auditing Standards for Social Audit (CAG-aligned), Government of India — Section 17 Gram Sabha audit, Audit of Scheme Rules 2011, Social Audit Units, record-disclosure norms 5. Secretary, Department of Rural Development Reviews States' Preparedness for Rollout of VB–G RAM G Act, 2025 — PIB — Centre–State preparedness review ahead of implementation