Section 196D in The West Bengal Panchayat Act, 1973
196D. [ Social Audit. [Added by W.B. Act No. 8 of 2010, dated 13.5.2010.]
(1)Without any prejudice to other provisions of the Chapter relating to audit, a mechanism for social audit of the fund utilized by a Gram Panchayat, a Panchayat Samiti or a Zilla Parishad shall be devised in the manner as may be prescribed or as may be directed, by general or special order, by the State Government.(2)The social audit team constituted at various level under sub-section (1) shall monitor the execution of works, the quality and utility of the works executed or the services provided and the benefits generated out of the work performed ensuring an equitable distribution of such benefits.]
