Section 7(3) in The Mahatma Gandhi National Rural Employment Guarantee Audit of Schemes Rules, 2011
(3)Every District Programme Coordinator or any official on his behalf, shall,-(a)ensure that all records for conduct of social audit are furnished to the Social Audit Unit by implementing agencies through the Programme Officer;(b)ensure that corrective action is taken on the social audit report;(c)take steps to recover the amount embezzled or improperly utilised; and issue receipts or acknowledgement for amount so recovered;(d)pay wages found to be misappropriated, within seven days of the recovery of such amount, to the wage seekers;(e)maintain a separate account for amounts recovered during the social audit process;(f)ensure that the appropriate action (including initiating criminal and civil proceedings or termination of services) is initiated against individual or class of individuals or persons who misutilised or embezzled the amount meant for the schemes under the Act.
