Ministry of Rural Development, Government of India had vide notification no. S.O. 2265(E) & S.O. 2266(E) dated 30th September, 2011, expanded the scope of works under schedule 1 Para 1 (ix) to include Access to Sanitation facilities and issued operational guidelines for these works. As per extant guidelines, assistance under MGNREGA is available for construction of IHHL up to sub structure level. These guidelines were reviewed and revised on 10.05.2012. Based on the requests and feedback from States, it has been decided to further revise some of the provisions made in the guidelines dated 10.05.2012. The objectives for including access to sanitation facilities are as follows: Improve the quality of life of the rural people and thereby strengthen the base of rural livelihood; To create durable assets in rural areas and improve the infrastructure at village level; Accelerate sanitation coverage in rural areas by providing privacy and dignity to women.