Social Audits

Mandate and Processes

Legal Mandate for Social Audits (SA) under
MGNREGA
Audit of Scheme Rules, 2011 drafted in consultation with the C&AG that mandate
the following:

• SAs to be conducted by Gram Sabha

• SAs of works taken up under the Act in every Gram Panchayat at least once in 6
months
• Setting up of a Social Audit Unit that is “independent from the implementing
agency” to facilitate conduct of social audits
• Unit to develop a calendar at the beginning of the year for roll out of SAs, in
consultation with State Governments
• Identification of Village Social Audit Facilitators from families of MGNREGA
workers to facilitate social audit
• Provision of records to SA team 15 days prior to the Gram Sabha
• SA team to collate records and conduct 100% door to door
beneficiary and work verification
• Social Audit Gram Sabha (cannot be chaired by anyone involved in
implementation) where findings of social audit verification are read
out in public and deviations recorded
• Social Audit Gram Sabha open to all citizens and to be attended by
Implementing Agencies
• State Government responsible to take follow up action on findings of
the social audit
• SA report to be forwarded to C&AG and Central Government by the
State
• Central Government to lay SA Report in each House of Parliament
• Costs of social audit met by Central Government
Key Steps in the SA Process
• Identify scope of audit
• Full access to all information prior to social audit, with enough
time for assimilation and verification
• Dissemination of information
• Social Audit Gram Sabha: Obligation on officials to be present
and answer queries
• Social Audit outcomes to have legally sanctioned implications
• Time bound follow up on grievances/irregularities identified in
social audit
Social Audit Unit
• State Government to set up a Social Audit Unit that is
independent from the implementing authorities:

- Not located in the Department that is implementing

MGNREGA

- Has an independent bank account

- Has a full time Director who is not involved in the

implementation of MGNREGA
Calendar for Social Audit
• SAU to frame a calendar for how social audits will be rolled out
in all/selected Gram Panchayats of the State

• Calendar communicated to all District Programme Coordinators

ofr provision of records and notification of the Gram Sabha
VSA Selection
VSA Classroom Training
VSAs consolidating the records
Field Verification during Social Audit process
Field Verification
Worksite Verification
Social Audit Gram Sabha– Reports being read out
Labourers testifying in Gram Sabha
Labourers testifying in a Social Audit Gram Sabha
Sample of Social Audit Gram Sabha
Report
Non negotiables of the Social Audit
Process
• Conducted with the youth from stakeholder households (not by
Govt officials)
• Trained in reading records (role of facilitators)
• Furnishing records in full shape (Govt to take action against
officials who do not share records)
• Non-interference by Govt in the process (only enable, protect)
• Govt to take action on the recommendations and submit action
taken reports
Essential elements- social audit forum
• Convening
• Periodicity
• Presiding
• Quorum
• Participation
• Presenting information
• Taking decisions
• Recording
• Follow up