Section 9(2)(a) in Bihar Gram Sabha (Co-ordination of meeting and Procedure for conduct) Rules, 2012
(a)Social Audit. - It shall be an important responsibility of the Gram Sabha to conduct a social Audit of all the developmental works so far implemented in the village. Secretary of the Gram Panchayat shall read out in the Gram Sabha details of all the works and work-wise expenditure, etc, carried out in village during last year. Besides, discussion shall also be held on quality of the work executed and physical verification shall also be caused to be made. If any objection is raised by the members present in the discussion, then Secretary of the Panchayat shall enter the same in the register and shall inform the BDO and the Mukhiya. Action on all of such objections shall be ensured by the BDO and the Mukhiya in accordance with Rules. A compliance report shall also be tabled in the next meeting of the Gram Sabha.