Section 6(2) in The Mahatma Gandhi National Rural Employment Guarantee Audit of Schemes Rules, 2011
(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.
