Correct Answer - Option 1 : Gram Sabha
The correct answer is Gram Sabha.
Gram Sabha selects the Social Audit Committee under the MGNREGA scheme. As per the 73rd Amendment of the Constitution, the Gram Sabha conducts Social Audits along with some other functions as well including examining audit reports, inspecting all public documents, and more.
Salient Features of the Constitution 73rd and 74th Amendments
- These amendments added two new parts to the Constitution, namely, added Part IX titled “The Panchayats” (added by 73rd Amendment) and Part IXA titled “The Municipalities” (added by 74th Amendment).
- Basic units of democratic system-Gram Sabhas (villages) and Ward Committees (Municipalities) comprising all the adult members registered as voters.
The three-tier system of panchayats at the village, intermediate block/taluk/Mandal, and district levels except in States with population is below 20 lakhs (Article 243B).
- Seats at all levels to be filled by direct elections Article 243C (2).
- One-third of the offices of chairpersons at all levels reserved for women (Article 243D).
Independent Election Commission in each State for superintendence, direction, and control of the electoral rolls (Article 243K).
- Establish a Finance Commission in each State to determine the principles on the basis of which adequate financial resources would be ensured for panchayats and municipalities (Article 243I).
- The Eleventh Scheduled of the Constitution places as many as 29 functions within the purview of the Panchayati Raj bodies.
- 243J Audit of accounts of Panchayats.