Section 7 in The Mahatma Gandhi National Rural Employment Guarantee Audit of Schemes Rules, 2011
7. Obligation of certain persons in relation to social audit.
(1)The Programme Officer shall ensure that all the required information and records of all implementing agencies such as, Job card register, Employment register, Work Register, Gram Sabha Resolution, Copies of the sanctions (Administrative or Technical or Financial), Work Estimates, Work Commencement Order, muster-roll issue and receipt register, muster Rolls, Wage Payment Acquittance & order, Materials - Bills and vouchers (for each work), Measurement Books (for each work), Asset Register, Action Taken Report on previous social audits, grievance or complaints register, any other documents that the Social Audit Unit requires to conduct the social audit process are properly collated in the requisite formats; and provided, along with photocopies, to the Social Audit Unit for facilitating conduct of social audit at least fifteen days in advance of the scheduled date of meeting of the Gram Sabha conducting social audit.(2)The information referred to in sub-rule(1) shall be publically available at the same time and the photocopies shall be available at nominal cost.(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.(4)The State Govt shall be responsible to take follow up action on the findings of the social audit.(5)The State Employment Guarantee Council shall monitor the action taken by the State Government and incorporate the Action Taken Report in the annual report to be laid before the State Legislature by the State Government.(6)The costs of establishing the Social Audit Unit and conducting social Audit shall be met by the Central Government as a central assistance in accordance with the instructions issued in this regard.
