Section 28 in Tamil Nadu Farmers' Management of Irrigation Systems Rules, 2002
28. Social audit of Farmers' Organisation.
- At the end of each crop season, the Farmers' Organisation shall conduct social audit as detailed below: -(1)The Managing Committee shall appoint an auditor who has adequate experience in normal auditing work.(2)Social audit shall be for both water utilisation against the water budgeting and expenditure incurred for maintenance of the system with reference to the funds available with each of the Farmers' Organisation.(3)The Social audit shall cover -(a)equity in water distribution;(b)increase in production;(c)increase in productivity;(d)crop diversification;(e)multiple cropping;(f)water use efficiency;(g)utilisation of resources for execution of works;(h)improvement in the cultivated areas of the Farmers' Organisation compared to previous season; and(i)quality of works undertaken.(4)The social audit so conducted shall be made known to all the beneficiaries under the Farmers' Organisation by way of displaying a list containing the benefits accrued with reference to funds spent on the notice board of the office of each of the Farmers' Organisation.(5)Whenever a work is taken up, the estimated cost of the work, item of work proposed to be executed, details of the executors of the work, etc., are to be exhibited on a board at the place of the work, so that, every beneficiary under the Farmers' Organisation is aware of the details of the work being executed and expenditures to be incurred.(6)The Competent Authority shall render all assistance in the conduct of the social audit. The revenue and agriculture officials shall also render the requisite assistance.(7)The social audit so conducted shall be recorded and a copy of that be sent to the Distributory Committee in the case of Water Users Association, to the Project Committee in the case of Distributory Committee and to the Apex Committee and the Government in the case of Project Committee.(8)The auditor shall incorporate the social audit report in his annual audit report together with his specific observations on rectification of defects, if any, noticed in the social audit.
