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2 · Audit of accounts -(1) The audit of the accounts of a scheme under the Act for each district as well as of the State Employment Guarantee Fund shall, for

3 · Social audit to be part of audit of schemes - (1) The State Government shall facilitate conduct of social audit of the works taken up under the Act in every Gram Panchayat at least once in six months in the manner prescribed under these rules:

4 · Social audit facilitation.- (1) The State Government shall identify or establish; under the Act, an independent organisation (hereinafter referred to as Social Audit Unit) to facilitate conduct of social audit by Gram Sabhas. (2) The Social Audit Unit shall be responsible for the following, namely: (a) build capacities Of Gram Sabhas for conducting social audit; and towards this purpose, 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_ (b) prepare social audit reporting formats, resource material, guidelines and manuals for the social audit process; (c) create awareness amongst the labourers about their rights and entitiements under the Act; (d) facilitate verification of records with primary stakeholders and work sites; (e) facilitate smooth conduct of social audit Gram Sabhas for reading out and finalising decisions after due discussions; (f) host the social audit reports including action taken 'reports in the public domain, 0424 40m1-3

6 · Process for conducting social audit: - (1) The Social Audit Unit shall, at the beginning of the year, frame an annual calendar to conduct at least one social audit in each Gram Panchayat every six months and a copy of the calendar shall be sent to all the District Programme Coordinators for making necessary arrangements,

7 · Obligation of certain persons in relation to social audit: -(1) 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 Resolution; Copies of the sanctions (Administrative or Technical or Financial) , Work Estimates, Work Commencement Order , muster-roll issue and receipt register, muster Rolls, Wage Payment Acquittance & order; 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 Urit requires to conduct the social audit process are properly collated in the requisite forrnats; 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 Gram Sabha conducting social audit;