Section 17 of the Mahatma Gandhi NREGA, 2005 mandates the Gram Sabha to conduct Social Audits as under:

“(1) The Gram Sabha shall monitor the execution of works within the Gram Panchayat.

(2) The Gram Sabha shall conduct regular social audits of all the projects under the Scheme taken up within the Gram Panchayat.

(3) The Gram Panchayat shall make available all relevant documents including the muster rolls, bills, vouchers, measurement books, copies of sanction orders and other connected book of accounts and papers to the Gram Sabha for the purpose of conducting Social Audit”.

The Central Government in consultation with the Comptroller and Auditor General of India (C & AG) notifies the Mahatma Gandhi National Rural Employment Guarantee Audit of Schemes Rules, 2011, which laid down the methodology and principles for conducting social audits in the States / UTs.

The Ministry has introduced Auditing Standards for Social Audit, based on recommendations of the C & AG and Joint Task Force for Social Audits, in order to strengthen the process of Social Audits and to ensure compliance of Audit of Scheme Rules, 2011. The Ministry has advised all States / UTs to adopt the Auditing Standards for the functioning of Social Audit Units and conduct of Social Audits.

State Governments have to identify and /or establish independent Social Audit Units (SAU), to facilitate Gram Sabha / Ward Sabha in conducting social audits of works taken up under Mahatma Gandhi NREGA within the Gram Panchayat. To this effect, State Governments are mandated to set up independent societies tasked with the exclusive responsibility of conducting social audits.

Accordingly, the Social Audit Unit (SAU) in Tamil Nadu has been established on 09.01.2013 and was registered under Societies Registration Act of Tamil Nadu, 1975. The Unit conducts Social Audit of Mahatma Gandhi National Rural Employment Guarantee Scheme (MGNREGS) in the State.

Progress made by Social Audit Society of Tamil Nadu (SASTA):

As per the MGNREGS Audit of Scheme Rules 2011, Annual Calendar for conducting Social Audit is being prepared every year and communicated to the District Collectors and Resource Persons of SASTA.

Social Audit is being conducted following the Annual Social Audit Calendar from 2015-16 onwards. Social Audit has been completed in all the Village Panchayats from 2015-16 to 2025-26 based on the Annual Social Audit Calendar as detailed below,