Programme Officer shall ensure that all the required information and records of all implementing agencies 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.
District Programme Coordinator (DPC) shall ensure that all records for conduct of social audit are furnished to the Social Audit Unit by PO. Ensure that time-bound corrective action (including initiating criminal and civil proceedings or termination of services) is taken on the social audit report. Take steps to recover the amount improperly utilised and issue receipts or acknowledgements for amount so recovered.
The Social Audit Unit shall be responsible for deploying suitable resource persons at village, block, district and State level.
- Shall identify, train and deploy suitable resource persons at village, block, district and State level drawing from primary stakeholders and other civil society organisations having knowledge and experience of working for the rights of the people.
- The Social Audit Unit will create awareness amongst the labourers about their rights and entitlements under the Act, and facilitate verification of records with primary stakeholders and worksites.
- Trained resource persons should be identified and they in turn train the village community in carrying out the verification process.
- The Social Audit Unit shall be responsible to prepare social audit reporting formats, resource material, guidelines and manuals for the social audit process.
- Facilitate verification of records with primary stakeholders and conduct door-to-door visits to meet beneficiaries of the MGNREGS and also physically verify the project sites and come out with detailed report.
- Social Audit Unit will be responsible to host the social audit reports including action taken reports in the public domain.
The State Government shall be responsible for follow-up action on the findings of the social audit.
State Employment Guarantee Council (SEGC) shall monitor the action taken by the State Government and incorporate the Action Taken Report in the annual report to be laid before the State Legislature by the State Government.
Central Government provides funds to meet the cost of establishing the Social Audit Unit. Cost of conducting social audit shall be met from administrative expenses.
Central Employment Guarantee Council (CEGC) shall monitor implementation of MGNREG Audit of Scheme Rules, 2011 and action taken on social audit reports and report the same in the Annual Report to be laid before the Parliament.