The MGNREGA Act, 2005 has included ‘social audit’ under section 17, sub-section 1, 2 and 3 where the main responsibility of social audit are provided to the Gram Sabha.
Mahatma Gandhi NREGA Audit of Schemes Rules, 2011 was introduced on 30th June, 2011 directing the state governments to establish or identify an independent organisation referred as ' social audit unit' for facilitation of social audit.
The Central Operational Guidelines, 2013 issued by the MoRD, GoI mentioned institutionalised 'social audit‘ and clarifies details of social audit process.
The Social Audit Unit may be either a independent Society or a Directorate. Director/chief executive officer will be a person from social sector.
An outside agency preferably an NGO may be outsourced for the work of social audit.
The State Social Audit Expert (SAE), District Social Audit Resource Person (SARP), and Village Resource Persons (VRP) to be identified & deployed by the Social Audit Unit who facilitate the process of social audit independently.
Now, the State Government has established an independent Social Audit unit at state and district level and now is functioning for social audit.
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