Section 9 in National Rural Employment Guarantee Act, 2005
9.
Both physical and financial audit of the works under the scheme are compulsory. This must be carded out at the end of the financial year by each district. The audit will be done by the Chartered Accountants appointed by the Zila Parishad. Copy of the audit note will be sent to the State Government.9.2The Accountant General will also conduct the Audit of Accounts of NREGS in addition to the audit conducted by the Chartered Accountant. The audit team of the AG shall be made available a copy of the audit conducted by the Chartered Accountant.9.3The Audit Report and the Utilisation Certificate for previous year must be submitted latest by September next year. The Programme Officer will be fully responsible for submission of timely and complete audit Report and UCs to State Government and Government of India.9.5Applying Right to Information and Social Audit :9.5.1The objective is to make the planning, implementation and evaluation of the employment guarantee scheme (EGS) more participatory, transparent and accountable through facilitating the exercise of people's right to information and by encouraging social audits it involves ordinary citizens in vigilance and enforcing accountability in a very tangible and direct manner. The emphasis will be on self governance through gram sabhas. Social Audit will not be retrospective, but an on going process of participation to ensure legal guarantees and entitlements flow to the beneficiaries in a legitimate way. As such, there are at least four stages at which social audit will be inbuilt. These are the pre-planning stage of communication and mobilization, planning implementation, monitoring and evaluation. At each stage, social audit has to be integrated into the critical activities that constitute the EGS process.9.5.2A broad Check-List for Social Audit should be drawn up and a Format for a summary Sheet for Social, Audit must be developed and be made part of procedure and file. A check-fist is given below :(a)Some Planning Tasks
