Section 6 in Madhya Pradesh Social Audit Rules, 2013
6. Process of Conducting Social Audit.
(1)The Samiti shall, at beginning of the year, frame an annual calendar to conduct at least one social audit, in each Gram Panchayat, in every six months and a copy of the calendar shall be sent to all the District Programme Coordinators for making necessary arrangements. The social audit will be carried out in a staggered manner all over the State.(2)For facilitating conduct of Social Audit by Gram Sabha, the resource persons deployed by the Samiti along with primary stakeholders shall verify,-(a)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;(b)the work site and assess the quantity with reference to records and also quality of work done;(c)the cash book, statement of bank and other financial records to verify the correctness and reliability of financial reporting;(d)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; and(e)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, fulfilment of the rights and entitlements of labourers and proper utilisation of funds, which shall be presided over by a senior village person who shall not be a part of either Gram Panchayat or any implementing agency.(5)All elected members of Gram 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 the agencies involved in the implementation. It shall also provide a platform and relevant documents 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 meeting.(8)The Social Audit reports shall be prepared in local language by the Samiti 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 Gram Sabha, and video recording of whole proceeding shall also be made.
