Social Audit refers to the process by which citizens access relevant information from the Government, and disclose them to the public. This is done by comparing official records with actual ground realities with the participation of the community in the verification exercise and reading out the findings of the verification exercise aloud in a public platform. The social audit process goes beyond accounting for the money that has been spent to examine whether the money was spent properly and has made a difference to people’s lives. A social audit is directly linked to fundamental rights like the right to access to information and the right to public participation. A social audit is an ongoing process through which beneficiaries, elected representatives and the general public are involved at every stage of the implementation, planning, implementation, monitoring and evaluation.
The Social Audit Unit shall be responsible for building capacities of Gram Sabha for conducting social audit by identifying, training and deploying 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 community about their rights and entitlements under the constitution of India in general and will facilitate verification of records with primary stakeholders and work sites. The Unit will ensures that MGNREGA and other rights and entitlement based programmes are designed and implemented in a manner that is most suitable to the local conditions and reflects the priorities and preferences of the people affected by the said Act.