Social Audit Report on implementation of the MGNREGS in Uttar Maharani Gram

Panchayat under Matabari RD Block of Gomati District, Tripura for the period
from 01/04/2021 to 31/03/2022.

PART-I
1. Introduction:

A Social Audit team was deployed w.e.f. 06/03/2023 to 14/03/2023 to conduct the
Social Audit on implementation of Mahatma Gandhi National Rural Employment
Guarantee Scheme (MGNREGS) 2005 in Uttar Maharani Gram Panchayat under Matabari
RD Block of Gomati District, Tripura for the period from 01/04/2021 to 31/03/2022.

2. (a) Incumbency of Gram Pradhan:

The Name of Gram Pradhan of Uttar Maharani Gram Panchayat for the period
under Social Audit is given below.
Sl. No. Name of Gram Pradhan Period
From To
1. Smt. Chitu Rani Das 17/08/2019 Till Date

(b) Incumbency of Panchayat Secretary (In-Charge):

The following persons are holding the post of Panchayat Secretary (In-charge) in
Uttar Maharani Gram Panchayat for the period under Social Audit.
Sl. No. Name of Panchayat Secretary (In- Period
charge) From To
1. Sir Dhruba Biswas(RPM) 05/05/2020 Till Date
© Incumbency of GRS:
The following person is holding the post of GRS of Uttar Maharani Gram Panchayat
for the period under Social Audit.
Sl. No. Name of GRS Period
From To
1. Sri Nitai Ch Deb 03/01/2020 Till Date
2. Sri Swapan ch Debnath 14/09/2020 Till Date
3. Other information:
(A)Total No. of Household:

Sl. No. Category FY 2021- 22

1 SC 263
2 ST 31
3 Others/GEN 883
4 Total (1+2+3) 1187

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 (B)Population (In Nos.):

Sl. No. Category FY 2021-22

1 SC 951
2 ST 124
3 Others/GEN 3410
4 Total (1+2+3) 4485
5 Male 2025
6 Female 2460
7 Transgender Nil

(C)Job card related information (in Nos.):

Sl. No. Particulars FY 2021-22
1 SC Job card 186
2 ST Job card 17
3 Other Job card 729
4 Total (1+2+3) 932
5 Active Job Cards 901
6 Inactive Job cards 31
7 SC Workers 371
8 ST Workers 32
9 Other Workers 529
10 Total (7+8+9) 932
11 Male workers 298
12 Female workers 634
13 Active workers 901
14 Inactive workers 31
15 No. of application received for issue of 35
job cards during FY
16 No. of job cards issued during FY 35

17 No. of job cards issued after 15 days Nil

from the date of application
18 No. of job card verified out of Sl. No. 4 520
above
19 No. of job cards to whom work awarded 520
as per Social Audit Format 3
20 No. of job cards verified against Sl. No. 520
19 above

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 (D)Works execution and expenditure:
FY 2021-22
Sl. Remark
Particulars Line
No GP s
Department
1 No. of works executed as per Social 45 01
Audit Format 2B
2 No. of works for which records 45 Nil
submitted
3 No. of works verified by Social Audit 45 Nil
4 No. of completed works 45 01

5 No. of incomplete works Nil Nil

6 Expenditure incurred as per Social 7767337 569372
Audit Format 2B
7 Amount for which records placed to 7767337 Nil
Social Audit
8 Amount for which records not Nil 569372
produced (6-7)

(E) Whether Rozgar Diwas organized monthly in the GP: Yes

(F) Whether 7(seven) registers as prescribed by MoRD, GoI maintained by

the GP during Social Audit Period: Yes.

(G) Fund position (Expenditure incurred) and mandays generated:

Sl. FY 2021-22 Remark

Particulars
No. GP Line Dept. s
1 Wages 7612586/- Nil
2 Materials 154751/- 569372/-
3 Total (1+2) 7767337/- 569372/
4 Total No. of Job card demanded 868 Nil
employment
5 Total Employment generated 40380 Nil
6 Employment provided to SC Worker 16652 Nil
7 Employment provided to ST Worker 1436 Nil
8 Employment provided to other 22354 Nil
category Worker
9 Employment provided to Male 19107 Nil
Workers
10 Employment provided to Female 21335 Nil
Workers

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 PART-II
Process Followed

The social audit was conducted as per guidelines indicated in the MGNREGA Act
2005, MGNREGA Audit of Scheme Rules 2011 and Master Circular 2021-22.
A Social Audit Team (SAT) consisting of 3 (Three) members (BRP: 1no. & VRP: 2
Nos.) were deputed in the Uttar Maharani GP. The VRPs are from Matabari RD Block. The
VRPs were trained for 3 days.
On the first day of the social audit (i.e. on 06/03/2023) an entry meeting was
conducted with the GP officials in presence of the PRI members.
The Social Audit Team had verified all the documents made available to the audit
team. Prescribed Formats 2A, 2B, 3 & 4 downloaded from the Social Audit module of MIS
(MGNREGA website) were also utilized for conducting social audit.
During door to door visit, verification of records like Job cards, Bank Pass Books
were carried out with primary stakeholders. The SAT had verified 520nos. job cards out
of 897 nos. job cards and 377 nos. of job cards could not verified due to door were
closed.
The Social Audit Team had all verified 45 nos work. During field visit interaction
was also made with different stakeholders particularly with Job card holders and
individual beneficiaries.
IEC activities like postering of the 10 (ten) entitlements and announcement of the date
and time of Social Audit Gram Sabha were also carried out.
As a process of social audit, The Gram Sabha was held on 14/03/2023 at
12:00noon in the Panchayat Hall at Uttar Maharani GP and preferences were given to the
stakeholders present in the Gram Sabha.
The Social Audit Gram Sabha was presided over by Alam Mih (an elderly person of
the village) selected by villagers who were present in the Gram Sabha. Gram Sabha was
conducted in presence of RPS, RPM, GRS, and 64 nos. of villagers. No representative
from the Office of the DPC (DM & Collector) of Gomati District & from the office of the
Programme Officer (B.D.O), Matabari R.D Block was present in the Social Audit Gram
Sabha. Further, officials from the Line departments and concern Bank official were also
present in the Gram Sabha.
As indicated in the Master Circular 2021-22 10 (Ten) entitlements were read out in
Gram Sabha for creating awareness among the laborers about their right of entitlements.
The Social Audit Team had read out the social audit report prepared in local language in
the gram Sabha.
After a long discussion on the findings placed by the Social Audit Team, finally the
Social Audit Report was approved in the Gram Sabha (exit meeting) with their
recommendations.

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 PART-III
Social Audit Findings and Gram Sabha Recommendations
Issue Issues Findings Evidence Social Audit Gram
No. Sabha
Recommendations
1. Job Card Related:
a Job card Para 3.2 & 3.3 of Master Circular Written In the Social Audit
not 2020-21 envisages that, Regular taken from Gram Sabha GP
updated updation of entries in the JCs It GP official official & present of
shall be the duty of the concerned P/ the people
Gram Rozgar Sahayak or acknowledged this
authorised functionary to update Photocopy matter, GRS stated
the JC of all workers, who have of JC that, we maintain the
demanded work, have been P/ rule of “Covid” so, we
allocated work and received did not update the
payments, within 15 days from the Social Audit Job Card, they also
date of any of these events. Gram stated that they will
& provides that All the job cards Sabha be maintain it with in
must remain in the custody of the Resolution 7days.
worker concerned, and lack of No-
possession of JCs with the workers
is violation of the Act. If taken for P/
updating, the JC must be returned
immediately afterwards. JCs found
in the possession of any Panchayet
or MGNREGA functionary, without
a valid reason, will be considered
as offence punishable under
section 25 of the Act. It is the role
if the District Programme
Coordinator and the State
Government to ensure that the JC
remains in the possession of the
job seekers only.
During door to door Job Card
verification dated 06/03/2023 to
14/03/2023 of MGNREGA Project
Audit FY- 2021-2022 the Social
Audit team interaction with Pitra
GP officials & beneficiary it was
found that, Job card not update
regularly by GP authority avoiding
MGNREGA guide lines. That’s why
they did not know, how many
days worked and how many wage
they get.

Matter may be brought to the

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 notice of higher authority for Job
card update regularly at GP.
As per commitment of GRS latest
position intimate with social audit.

2. Work selection & execution

a. Executed Para 6.7 of Muster Circular 2020- Photocopy In the Social Audit
Work not 21 envisages that, the Gram of 2021-22 Gram Sabha GP
included in Panchayat is the custodian of the FY Action official & present of
the Action shelf of projects and all PIAs plan , the people
Plan stands working in the Gram Panchayat P/ acknowledged this
unauthorize should report their plans to the Gram matter, & stated that,
d Gram Panchayat, which should Sabha Executed Work not
expenditure duly incorporate those in the resolution included in the Action
to the tune annual plan of Mahatma Gandhi No- Plan
of Rs. NREGA after the approval of the P/ this is clearly of
569372/- Gram Sabha/Ward Sabha. For the violating of
(R.D. works implemented by PIAs other guidelines. No
Dept.) than Gram Panchayat, approval representatives are
may be obtained from the Block/ present from
Intermediate/District Panchayat, concerned dept.
depending on the level of
engagement. Gram Panchayat
level shelf of projects should be at
least two times the anticipated
demand for employment.
During document verification
it was found that in 2021-22 FY 01
nos. Work orders has been issued
in the R.D. Dept.
Namely- Const. of RCC Box
culvert near Tipusultan house at
under Uttar Maharani GP.
(30020030/RC/9422472625) Total
Rs/- 569372/-
But this work not found the 2021-
22 Action Plan without taking
Gram Sabha approval and without
including in GP action plan. Thus,
entire expenditure of these
One(01) nos. work to the tune of
Rs. 569372/- stands unauthorized
expenditure.
Matter may be brought to
higher authority for immediate
action intimation with Social Audit.

2. Transparency, Accountability & Grievances Redrassal

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2.a Non As per Para 10.1.8.1 of Master Received In the Social Audit
production Circular 2021 - 2022 copy Gram Sabha GP
of records envisages that, the Programme Requisition official & present of
to social Officer shall ensure that all the letter. the people
audit (R.D required information and records P/ acknowledged this
Dept.) of implementing agencies as Social Audit matter.
detailed below are properly Gram RPM stated that,
collated in the requisite formats Sabha concerned dept.
and provided along with resolution Could not present in
photocopies to the Social Audit No. GP/DP Gramsabha so
Unit for facilitating conduct of P/ they did not entry this
social audit at least fifteen days in work name in
advance of the scheduled date of Actionplan. They also
meeting of the Gram Sabha/Ward stated that this
Sabha conducting the Social Audit. matter should be
During scrutiny of Social Audit forwarded to R.D
MIS format 2B, revelled that 1 Dept. And solve the
nos. works were executed by R.D problem.
dept. involving an amount of Rs.
569372/-
Namely- Const. of RCC Box
culvert near Tipusultan house at
under Uttar Maharani GP.
(30020030/RC/9422472625) Total
Rs/- 569372/-
But besides giving requisition for
providing work related documents
to SAT vide No. F.9(12)/PO/MTB/
MGNREGA/2020-21/1049 Dated
24/08/2022 had requisition for
providing related documents to
SAT. But no documents were
provided to SAT. As a result SAT
could not verify those MGNREGS
works.
Matter may be brought to the
higher authority and action should
be taken in this respect may be
intimated to audit.

PART-IV
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 Recommendations of SAT

1. GP Authority should maintain Gram Sabha Register properly.

2. All line departments MGNREGA related work document showed be provided to SAT in
time.

3. As per Para 13.4.1 of Operational Guideline, The Programme Officer shall

ensure that all the required information and records of all implementing agencies such
as Job Card register, employment register, work register, Gram Sabha minutes,
copies of the sanctions (administrative or technical or financial), work estimates, work
commencement order, muster roll issue and receipt register, muster rolls, wage
payment acquaintance, materials – bills and vouchers (for each work), measurement
books (for each work), asset register, action taken report on previous social audits,
grievance or complaints register, any other documents that the Social Audit Unit
requires to conduct the social audit are properly collated in the requisite formats; and
provided along with photocopies to the Social Audit Unit for facilitating conduct of
social audit at least fifteen days in advance of the scheduled date of meeting of the
GS.
4. As per Para 13.4.2 of Operational Guideline, every District Programme
Coordinator or any official on his behalf, shall:
i) Ensure that all records for conduct of social audit are furnished to the Social Audit
Unit by implementing agencies through the Programme Officer.
ii) Ensure that time bound corrective action is taken on the social audit report.
iii) Take steps to recover the amount embezzled or improperly utilized and issue
receipts or acknowledgements for amount so recovered.
iv) Pay wages found to be misappropriated, within seven days of the recovery of such
amount, to the wage seekers.
5. As per Para 13.3.6 of Operational Guideline, The District Programme Coordinator
or his authorized representative shall supervise the Gram Sabha meeting for its
smooth conduct.
6. All the Officials responsible for Implementation of MGNREGs including all concerned
line Departments must be present in the Social Audit Gram Sabha to answer queries
from the members of the Gram Sabha Under Section 13.3.5 of MGNREGA
Operational Guideline 2013 and Under Section 7 of chapter VI of Social Audit
Gram Sabha of SA Manual.
7. The District Programme Co-ordinator (DM & Collector) and the Programme Officer
(BDO), to ensure participation of representative on their behalf during Social Audit
Gram Sabha for better results.

{Sunil Debbarma, TCS, SSG (Retd.)}

Director
Social Audit Unit, Tripura

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 Note No-1

A. As per the Social Audit Gramsabha Resolution (Placed at P/……....) a draft Social
Audit Report (SAR) on Implementation of Mahatma Gandhi National Rural Employment
Guarantee Scheme (MGNREGA) 2005 in Uttar Maharani GP under under Jolaibari R.D Block
of Gomati District Tripura relating to the period 01-04-2021 to 31-03-2022 has been prepared
and placed at P/…...…

Issue – wise findings noticed during Social Audit and included in the SAR are shown below:

Financial Year 2021-2022

Issue Caption Issue Page No.
No.

1. Job card Related:

a. Job card not updated

2. Work selection & execution
a. Executed Work not included in the Action Plan stands unauthorized
expenditure to the tune of Rs. 2218847/- (R.D. Dept.)
3. Transparency, Accountability & Grievances Redrassal
a. Non production of records to social audit (Forest Dept. & R.D
Dept.)

The above SAR containing findings of Social Audit conducted during 06/03/2023 to 14/03/2023
(periodicity of Audit 01-04-2021 to 31-03-2022) is placed in the file for your kind perusal and
approval.

.........DRP, Incharge

………District name of BRP

…….Block

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