Section 3 in The Mahatma Gandhi National Rural Employment Guarantee Audit of Schemes Rules, 2011
3. Social audit to be part of audit of schemes.
(1)The State Government shall facilitate conduct of social audit of the works taken up under the Act in every Gram Panchayat at least once in six months in the manner prescribed under these rules.(2)A summary of findings of such social audits conducted during a financial year shall be submitted by the State Government to the Comptroller and Auditor General of India.
