An independent society known as ‘Mahatma Gandhi

National Employment Guarantee Scheme- Social

Audit Society’ has been registered on 19-5-2012

under Karnataka Societies Registration Act.

Independent Social Audit Unit has been functioning

since Jan 2013 with the appointment of Director.

Rules and Regulations have been framed for smooth

functioning of the society/Directorate.

Mahatma Gandhi National Rural

Employment Guarantee Scheme

Implementation of Social Audit Rules – 2011

notified on 10-01-2012, providing for

formation of a separate Directorate of Social

Audit in Karnataka.

Additional Chief Secretary, RDPR Dept.

Director, Social Audit

Joint Director - 1 post

State Resource Persons - 6 posts

District Social Audit Co-ordinators -32 Posts

Taluk Social Audit Co-ordinators -193 Posts

Village Resource Persons – 4 VRPs for each Gram Panchayat about 2300 nos.

Training to Master Trainers organized in a 3-day workshop.Manual of Instructions along with formats prepared after deliberations in a 3 - day workshop.DRPs and BRPs are imparted with the training by the SIRD, Mysore.2250 persons identified to work as Village Resource Persons to conduct Social Audit of MGNREGS and they have been trained in batches at District Level through Master Trainers.

Funds allocated to Directorate at State level by the Commissioner, MGNREGA out of the 6% administrative cost of scheme.

Funds of the society is kept in a separate bank account in the name of Social Audit Society.

The budget allocation for the year 2014-15 is Rs.11.47 crore and for the year 2015-16 is Rs.18.87 crore.

The Social Audit expenses like remuneration, Travelling expenses of Resource Persons, training etc., are met out of this fund.

Sl.No

.Year No. of

GPs

Social Audit Planned to be conducted

(Planned/as per Norms)

Social Audit Actually

conducted

Percentage (%)

1 2013-14 5629 11258 10604 94%2 2014-15 5629 11258 8977 80%

Social Audit of all GPs are conducted twice in Financial year as per the guidelines.

A calender for each GP for the financial year is prepared, notified well in advance and hoisted in Social Audit MIS

Table showing status of Social Audit for the year 2013-14 & 2014-15 (As on 13-2-2015)

Misutilization and misappropriation of funds.(Expenditure incurred without documents, works

done in ineligible beneficiaries fields.) Purchase of materials without following the

prescribed procedures.(Transparency not followed)

Use of Machinery. Expenditure incurred without creation of assest. Excess payment (Payment not commensurating

recorded measurements.

Payment to ghost workers, ineligible workers (minor).

Works executed without action plan. Works executed and paid in other scheme are

also paid in NREGS. Execution of ineligible works. Without work execution MIS uploaded

(payment not made as on the date of Social Audit)

Splitting up of work estimate to avoid higher sanction.

Non issue of job cards to the register labourers.

Non availability of jobcards with labourers.

Non recording of payment details in jobcards.

Non affixing of labourers photographs in job cards.

Payment made towards unemployment allowances.

Information of scheme not displayed on wall. (dynamic and

static wall writing)

Non displaying of information boards at work spot.

The DPC is required to take corrective

action on the Social Audit Report.

Strengthening the infrastructure facility at block level.

(Providing computer, scanner, printer, Social Audit kit containing measurement tape, camera.)

Non Provision for uploading of grievances received during social audit grama sabha.

Non provision of ATR of Social Audit.

Training for the of Social Audit MIS. (revised)

Devising common formats for collection of information by the VRPs (Information required by the Accountant General & Social Audit).