Section 6 in The Mahatma Gandhi National Rural Employment Guarantee Audit of Schemes Rules, 2011
6. Process for conducting social audit.
(1)The Social Audit Unit shall, at the beginning of the year, frame an annual calendar to conduct at least one social audit in each Gram Panchayat every six months and a copy of the calendar shall be sent to all the District Programme Coordinators for making necessary arrangements.(2)For facilitating conduct of social audit by Gram Sabha, the resource persons deployed by Social Audit Unit, along with primary stakeholders shall verify -(i)the muster rolls, entry and payments made in the specified time period, by contacting the wage seekers whose names are entered in such muster rolls;(ii)the work site and assess the quantity with reference to records and also quality of work done;(iii)the cash book, bank statements and other financial records to verify the correctness and reliability of financial reporting;(iv)the invoices, bills, vouchers or other related records used for procurement of materials to testify such procurement was as per the estimate, as per procedure laid down and was economical;(v)any other payment made by the implementing agency from the funds of the scheme.(3)The labourers and the village community shall be informed about the Gram Sabha conducting social audit by the resource persons as well as the Programme Officer to ensure full participation.(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, fulfillment of the rights and entitlements of labourers and proper utilisation of funds.(5)All elected members of Panchayats and staff involved in implementing the schemes under the Act (including the staff of the Non-Governmental Organisations, the Self Help Groups, and disbursing agencies) shall be present at the Gram Sabha and respond to queries.(6)The Gram Sabha shall provide a platform to all villagers to seek and obtain further information and responses from all involved in the implementation. It will also provide a platform to any person who has any contribution to make and relevant information to present.(7)The District Programme Coordinator shall attend the Gram Sabha meeting or nominate an official of appropriate level for smooth conduct of the Gram Sabha.(8)The social audit reports shall be prepared in local language by the Social Audit Unit and displayed on the notice board of the Gram Panchayat.(9)The action taken report relating to the previous social audit shall be read out at the beginning of the meeting of each social audit.
