Section 6(4) in Madhya Pradesh Social Audit Rules, 2013
(4)To conduct Social Audit process, a Gram Sabha shall be convened to discuss the findings of the verification exercise and also to review the compliance on transparency and accountability, fulfilment of the rights and entitlements of labourers and proper utilisation of funds, which shall be presided over by a senior village person who shall not be a part of either Gram Panchayat or any implementing agency.
