GOVERNMENT OF TRIPURA, RURAL DEVELOPMENT DEPARTMENT No. F3)-RD/2015/9 649) Dated, Agartala, the aMhaQXEeBet aos, MEMORANDUM Subject: - Detailed guidelines for Social Audit. Recently, Accountant General (Audit), Tripura Office has conducted Compliance Audit on “Audit of Scheme Rules, 2011 (Social Audit)” and submitted draft Audit Report. A copy of the Audit Report is enclosed herewith for ready reference. It is revealed that in many GPs/VCs, Social Audit was conducted as a routine exercise and true spirit of the Audit was not reflected in the submitted Social Audit Reports. It is evident that all stakeholders of the Social Audit should take their responsibilities more seriously. A copy of the Social Audit Manual is also enclosed herewith for guidance of all stakeholders. Social Audit Unit (Society for Social Services Madhya Bharat Chapter) has quite inadequate infrastructure and manpower to conduct the Social Audit regularly. They have to improve in both sectors on par with actual requirement in consultation with RD. Department immediately. Otherwise, penalty should be imposed. DPCs, POs and GPs/VCs have to closely monitor the activities of the SAU during training of PRI members and VEPs (Village Resource Persons), awareness campaign amongst the primary Stakeholders (Job seekers) and Social Audit process. SAU shall chalk out an annual calendar for all activities in consultation with concerned DPC, PO and GP/VC positively. Ex-parte action of SAU will, in no way, be accepted. Concerned DPC must depute his/her authorized representative during the Social Audit. Following instructions have to be strictly adhered by all stakeholders. 1.Before Social Audit of GP/VC, an elaborate campaign has to be ensured to propagate the message of ensuing Social Audit to all the villagers. 2.Audit period has to be for around 4 - 5 days. 3.Village Resource Persons (VRP) shall play an important role during the Audit. They will discuss different issues with primary stakeholders (Job seckers), examine details of records viz muster rolls, works executed, FTOs etc.alongwith primary stakeholders during Social Audit. Details of the discussion of the VRP with primary stakeholders and verification of documents shall be recorded in the register alongwith the signature of VRPs and primary stakeholders 4.SAU shall prepare Audit Reports in local language (Bengali and Kakbook). Concerned GP/VC shall issue written statement to this effect and this has to be submitted by SAU alongwith the Audit Report. 5Social Audit Report shall be countersigned by the Chairperson of Social Audit Gram Sabha. Without countersignature, report will not be accepted and in all such cases SAU has to conduct fresh Social Audit, 6.SAU shall make Video recording of the Gram Sabha proceeding, Concerned PO has to certify that video recording of the Gram Sabha of all GPs/VCs of the Block have been made by SAU. 7SAU shall hold public hearing at Block and District Level with adequate campaigning and obtain written statement form concerned PO and DPC. Proceedings of these hearing shall be incorporated in the Social Audit Report. 8.When Social Audit of GP/VC is taken up, ongoing works shall be physically verified by the SAU and their comments shall be furnished in the report of Gram Sabha, Concerned GP/VC shall provide the list of ongoing works to the SAU and assist during physical verification of the works, 9SAU shall sign all documents before handing over to GP/VC/PO/DPC/RD Department and vice-versa. Submission of unsigned/blank document by the SAU will invite penalty. All concerned shall restrain from such unscrupulous activities. 10. Implementing agency of the schemes shall provide requisite information to the programme officer for making it available to SAU at least 15 days prior to the date of commencement of the Social Audit. Concerned PO shall inform all agencies in time for information, 11. A Social Audit Gram Sabha Meeting shall be convened in neutral public space and shall be chaired by an elderly villager who is not a part of Panchayat or any implementing agency.12. Social Audit Committee and Vigilance and Monitoring Committee shall be constituted in all GPs/VCs immediately and regular meeting of the Committees shall take place. All DPCs shall form GP/VC wise Committee immediately, 13. State Government in R.D. Department shall regularly submit the accounts of the scheme along with audit reports and a summary of the findings of Social Audit, conducted during a financial year to the Comptroller and Auditor General of India. ae Ors Enclo:- As stated. ata (Dr. GS.G. AyYangar, IAS) Principal Secretary to the Government of Tripura To All District Programme Coordinators (DPCs) (District Magistrate & Collectors) All Programme Officers (POs) (Block Development Officers) Copy to the: 1. Chief Executive Officer, SRLM 2. Additional Secretary, R.D. Department. 3. Director, Panchayat Department. 4, Joint Secretary, RD Department (MGNREGS) 5. Under Secretary, RD Department Copy also to: 1. Society for Social Services Madhya Bharat Chapter, G-128 Ethiraj Towers, Opposite Maurya Cinema, G.E. Road, Bhilai, Durga-490023, Chhattisgarh.