Rule 4 of Audit of Schemes Rules, 2011 stipulates that each State Government shall identify or establish an independent organization, “Social Audit Unit” (SAU) to facilitate conduct of the Social Audit of MGNREGS works. This Social Audit Unit may be either a Society or a Directorate, independent of the implementing departments/agencies. The Director/chief executive officer of the society/directorate shall be a person who has worked in the social sector for the rights of the people for at least 15 years. The work may also be outsourced to an outside agency preferably an NGO which is not involved in the planning and implementation of the Scheme but possesses adequate experience of having worked in rights and entitlement based programs. Accordingly, MoRD, Government of Jharkhand constituted Social Audit Unit vide Notification No – 10-3002/SA/2015/RD-(N) 79 dated 02/05/2016.