The Mahatma Gandhi National Rural Employment Guarantee Act (MGNREGA) mandates social audits to ensure transparency and accountability in its implementation.
A social audit is a process where the citizens (primarily beneficiaries and villagers) examine the work and records of the MGNREGA scheme at the grassroots level.
Under MGNREGA, the Gram Sabha holds the primary responsibility for conducting the Social Audit. This is a key function mandated by the Act.
While other bodies like the Panchayat Pradhan, B.D.O., or District Magistrate have administrative or oversight roles, the direct responsibility for initiating, organizing, and conducting the social audit rests with the Gram Sabha.