This is a presentation by the West Bengal team in a recent Workshop on Social Audit at the Tata Institute of Social Sciences, Mumbai. The State part is developed by the State team whereas the part concerning the field experience from Jalpaiguri was contributed by the MGNREGA Cell of Jalpaiguri District.

1. Implementation of
Social Audit under
MGNREGA in West
Bengal : a Status Report
Date:
Place:

2. 1. Progress made on setting up of Social Audit
Directorate
 In terms of Rule 4 of the Mahatma Gandhi NREGA (Audit of
Schemes) Rules, 2011, as published by the Government of India,
“Directorate of Transparency, Accountability and People’s
Participation in Rural Development” is established at the
Directorate of Panchayats & Rural Development
 The Directorate is independent of the MGNREGA
implementation structure in the State headed by the
Commissioner, MGNREGS
 The Commissioner of Panchayats & Rural Development (P&RD) is
designated as the Director of social Audit

3. The Structure
Department of
P&RD
Social Audit Directorate
(Director, SA)
Additional
Director, SA
State MGNREGA Cell
(Commissioner, MGNREGS)
Deputy Director, SA
State Coordinator, SA

4. The Structure at the District level
District SA Cell
Additional District
Magistrate, SA
District Nodal
Officer, SA
District Coordinator, SA

5. The Structure at the Block level
Block SA Cell
Joint Block Dev. Officer,
Block Nodal Officer, SA
Block Coordinator, SA

6. The reporting mechanism
Secretary, P&RD
Director, SA
DSAC
BSAC

7. Funding SA
State
Directorate
Account opened
Budget prepared
and shared
Rs.20 lakh
advanced
District
SA Cell
Block
SA Cell
Fund allocated by
the District
NREGA Cell
Fund allocated by
the District
NREGA Cell

8. Staffing SA Units
Additional
Director (not
exclusive
charge
Deputy
Director (not
exclusive
charge)
Director (not
exclusive
charge)
Directorate
State
Coordinator
(exclusive/ On
contract)

9. Issues related to staffing at the State level
An Exclusive Director
required
One Training
Facilitator required
One MIS
Coordinator required
Efforts are to be made
to enlist support of
CSOs in Training/
Facilitation

10. Issues related to staffing at the District
and Block levels
• Since inception we have exclusive contractual
staff at the District and Block levels (DSAC &
BSAC in all districts and blocks)
• Those staff are now brought into the fold of
the SA Directorate
• We may require Training Support
organizations for facilitating training in the
field

11. Pilot Social Audit
• Team of Facilitators from three districts
trained at NIRD
– Jalpaiguri
– Birbhum and
– Hooghly
• Pilot SA conducted in selected Gram
Panchayats in all 3 blocks
• Jalpaiguri extended the process in all Gram
Panchayats of the district

12. Regular SA mechanism
• Since inception the districts facilitate 2 rounds
of SA in all Blocks
• Calendars are prepared and adhered to
• Group of Social Auditors are identified from
each GP and placed for conducting SA after
observing all processes
– Inspection of records
– Verification in the field
– SA Gram Sabha

13. Changes in processes after the new
system is introduced
• SA teams are to be selected from outside
respective GP
• Massive orientation of the SA Team members
are to be undertaken
• Specific assignment plans and calendars are to
be prepared for deployment of SA Teams for
conducting SA

14. How to bring about the changes?
• SA Directorate is to organize Training of Trainers
– ToT already scheduled for all districts at the SIPRD
– What about NGO association?
• Districts are to identify members of the SA Teams
• Members of the SA Teams are to be trained and
deployed
• All formats are to be designed and shared by the
Directorate
• Actual SA to be conducted by following the SA Rules

15. Important deviations noted
Action taken or contemplated
Awareness about statutory guarantee
of wage employment under NREGA,
as fall-back employment source and
rights of the people under NREGA
found to be poor among wage
seekers.
Awareness generation drives through
campaigns, IEC materials have been
initiated at village level. Block IEC
Coordinators (#341)are responsible
for drawing up action plan and
implement initiatives at village level.
In Some Gram Panchayats Job Cards Concerned Pos have been asked to
of the wage seekers have been found lodge FIR/ take penal action under
in the custody of others.
section 25 of NREGA against the
guilty.
Some GPshave not taken initiatives of
proactive disclosure of information
and citizen information board at the
worksite
Concerned POs are to ensure
compliance by GPs. Specific
instructions are issued from the
State.

16. Important deviations noted
Action taken or contemplated
Women are not empowered enough
to demand wage employment under
NREGA in some districts in particular.
Instructions have been issued for
orientation of women through Self
Help Groups.
In some Gram Panchayats obstacles
have been faced in allotment of jobs
during the peak period of wage
demand under NREGA.
The Districts have been asked to take
the help of suitable NGOs to identify
new kind of works admissible under
the Act to provide for more job
opportunities.
Delayed payment of wages to the
wage-seekers under NREGA due to
insufficient manpower in Bank & Post
Offices.
Once e-FMS is in operation, the delay
might be substantially reduced

17. Important deviations noted
Action taken or contemplated
After application for work in Concerned Programme
from – 4A dated receipts have Officers have been asked to
not been issued to applicant ensure compliance by GPs.
in many cases.
Work site facilities are
unavailable in some cases.
Concerned Programme
Officers have been asked to
ensure compliance by GPs.

18. Grievance Redressal through Social Audit
 Rule relating to Grievance Redressal published in 2009
 The salient features of the rule indicate the following:
 Disposal of complaints within seven working days
 For matter to be resolved by any other authority, the matter needs to be
forwarded to that authority within seven working days with an intimation
to the complainant
 Provision of disposal of a complaint by the DPC within 30 working days
 Maintenance of Complaint Register at each level of implementation
 Provision of dated receipt to the person lodging the complaint
 Display of action taken report at the Notice Board at the PO level
 Provision of placing the status report of PO and that of the District at the
meeting of the VMC of the District formed under the guidelines of the
Ministry of Rural Development, Government of India
 The status report maintained at the State level to be deliberated at the
meeting of the West Bengal State Employment Guarantee Council

19. Perceived benefits of Social Audit noted
• Social Audit helped awareness
generation, participation of people in the affairs of the
governance and improve planning for implementation.
• During implementation Monitoring through Social
Audit ensured informed decision making, prompt
corrective action and promote dissuading risks in
implementation.
• After implementation Evaluation of policy and
programme effectiveness through social audit
enhanced organizational and individual learning for
future considerations.
• Thus transparency, accountability and participation
involved in social audit reinforce each other during the
process and promote good governance.

20. Assistance/Facilitation required
• Capacity Building of Social Audit team to verify all
Documents, Resolution Book, Bills, Vouchers, Muster
Roll related to the particular schemes and prepare
social audit report requires additional resource
allocation in the initial years to build in the system.
• We propose to create a pool of social auditors at the
block level to provide leadership to the Social audit
teams.
• We propose to pay the social audit team members @
semi skilled wage rate since voluntary work is not
attracting people to involve in the process for 15 days.

21. Developing and scaling up pro-active
disclosure and accountability
1. Wall Paintings
 The wage seekers have been made aware of the
provisions of the Act to enable them to use their right to
demand employment as enshrined in the Act. The
following activities are regularly done for better
awareness of the people in the process of implementation
of works under the Act.
 Performance of the programme is depicted in the GP wall
indicating progress of the work, rights and entitlements
that is guaranteed etc.

22. Besides, the other forms of campaign include:
 Organizing awareness generation camps from time to time at the
Districts
 Special campaign days are scheduled by the Districts from time to
time to spread awareness
 Special Campaign Months organised
 Self-help Groups are utilized for spreading awareness
 Labor Budget exercise is used for awareness generation
 Social Audit platforms are used to spread awareness among the
people.
 The State Government is also in the process of conceptualizing a
special multi-media campaign which we propose to put in place
after the ensuing Panchayat elections.

23. 2. Grievance Redress
 Help line at the State Headquarters
 All grievances are enquired at the level of implementation
by officials from the Block and the District
 State Quality Monitors conduct regular visits to the
Districts and submit report to the Department
 Reports are analysed, action taken reports are sought
from the Districts
 Remedial measures are indicated
3. Ombudsman
 At present Ombudsmen cover all the nineteen Districts
among themselves.
 The State has completed one fresh round of appointment
of Ombudsman to eleven selected Ombudsmen.
 However, two of them have joined as yet.

24. Best Practices:
Stories from the fieldSocial Audit in
Jalpaiguri District

26. The Beginning of Social Audits
in Jalpaiguri
Since 2008 followed guideline forwarded by the P&RD
vide Memo No. 8952(19)/RD/NREGA/18R-03/07
dated 12-12-2007
 13 member team facilitated the entire process
 Team was Gram Panchayat specific
 Team elected during Gram Sabha
 Members were selected from various fields.
 03 members were from the Self Help Groups
 01 member was from the NGO / Local Club
The district went with a new process for implementation
of Social Audit, as per the MGNREG Audit of Schemes
Rule, 2011 having its pilot on 17th March, 2012.

27. Human Resource for Social
Audit
District Social Audit Coordinator
(1 nos.)
Block Social Audit Coordinator
(1 per Block)
Village Social Auditors
(5 literate youth)

28. Resource Persons
 The District & Block Social Audit Coordinators
act as the Resource Persons
 The Asst. Prog. Officer, Junior Programme
Officer also assist the Resource Persons
 Block Social Audit Coordinators were trained on
the new method
 Block Social Audit Coordinators themselves
facilitated Social Audit as the Social Auditors.

29. Role of the resource persons
 Coordinate and facilitate the social audit
process in the concerned Block
 Identification
Auditors
and
training
of
Social
 Providing support to the Social Auditors
during the Social Audit process
 Ensure that the Social Audit is done in a
transparent and accountable manner

30. Pre-Social Audit Processes
 Schedule is drawn up by the DPC one month
prior to the Social Audit Public Hearing
 Selection of Social Audit Team Members by
the Programme Officer
 Intimation letters are sent to the Prodhan
regarding dates of the Social Audit, schemes
to be audited & documents to be provided 1520 days prior to the Social Audit Public
Hearing

31. Pre - Social Audit process
 Resource Persons go into the villages and
identify literate youth as per following
criteria, and train them as Village Social
Auditors
 Family registered under MGNREGA
 Shouldn’t have any direct relationship with any Political
Party / Implementing Agency.
 Should be minimum Class X passed.
 Should be un-employed.
 Not a resident of the said Gram Panchayat (PIA) area.

32. Social audit process
5 day process
Day 1 –Consolidation of Records.
Day 2 & 3– Field Verification
Day 4 – Social Audit Report writing
Day 5 – Social Audit Public Hearing

33. Consolidation of Records
The Social Auditors
verify and consolidate
all the MGNREGS
records pertaining to
the schemes to be
audited.

34. Field verification
At the Sansad level of the selected
Gram Panchayat the team
conducts door to door verification
of the muster rolls, focused group
discussions
and
worksite
verifications. Awareness building
of the rights and entitlements of
the wage seekers is an important
part of the SA process. Formats
developed
by
the
District
Programme Coordinator is used
during the process for data
collection. During the field visit
the team informs the primary
stakeholders about the date, time
& venue of the Public Hearing
announced by the Program Officer
to ensure participation of all.

35. Social Audit Report
Writing
After the completion of the
two day field visit the Social
Auditors sit together and
compiles the observations
& information collected
from field. On basis of
same they prepare their
issue-based report in the
prescribed
format
for
discussion during public
hearing.

36. Announcement regarding Public
Hearing
The Social Audit verification
process ends with a Social
Audit Public Hearing, which
is scheduled by the PO &
BDO
through
written
instructions to the Gram
Panchayat, media, elected
representatives & all other
stakeholders.
Sufficient
miking is done as one of the
methods for publicizing the
information
for
Public
Hearing.

37. Social Audit Public Hearing
 Public Hearing convened by the DPC or his /
her Representative
 Information on schemes visited by the SA
team is shared.
 Muster Rolls are read out by the Team.
 Social Audit Report is read out.
 Evidence recorded by Presiding Officer.
 Opportunity given to all to respond.
 Decision taken during hearing.
 Imparting of awareness to the public.
Proper documentation of the entire event

38. ISSUES DISCUSSED DURING
PUBLIC HEARING
1.
2.
3.
4.
5.
AWARENESS
REGISTRATION
JOB CARD
DEMAND FOR EMPLOYMENT
PROVISION OF JOB & WORKSITE
FACILITY
6. PAYMENT
OF
WAGES
AND
UNEMPLOYMENT ALLOWANCE
7. IMPACT OF THE SCHEMEs
8. GRIEVANCE (IF ANY)

39. OUTCOME
&
ACTION TAKEN

40. AWARENESS
OUTCOME
a. Knowledge of the public about their rights and
entitlements under the MGNREGS is not as
expected.
ACTION TAKEN
a. Briefing of rights & entitlements done at Public
Hearing.
b. GPs directed to display the information on rights
& entitlements on the walls of the office.
c. Dissemination of information done through
leaflets, wall – writing, information board & like

41. REGISTRATION
OUTCOME
a. Knowledge of the public about registration &
renewal process under the MGNREGS is not as
expected.
b. Money sometimes taken for registration or
renewal
ACTION TAKEN
a. Entire process of registration & renewal under
MGNREGS is done in the public hearing and
during field visit.

42. JOB CARD
OUTCOME
a.
In some cases the job cards not found in the custody of
the job card holders.
b. Job details not properly entered.
c. Knowledge of the job card holders about entry of job
details in Job Card is not as expected
ACTION TAKEN
a.
All are requested in Public Hearing to keep their job cards
in their own custody.
b. Gram Panchayats directed to ensure job card entry and in
event of any lapses invoke Section 25 of the
MGNREGA, 2005.
c. Necessity of keeping job card updated briefed in Public
Hearing.

43. DEMAND FOR EMPLOYMENT
OUTCOME
a.
b.
Wage seekers always do not demand on their own.
Dated receipts not provided to wage seekers.
ACTION TAKEN
a.
b.
c.
d.
Briefing of process of registering demand under MGNREGS are
done.
Multiple channels for demand registration through
SHGs, Panchayat Members, Teacher, CSC, Anganwadi workers etc.
are introduced.
Gram Panchayats directed to ensure acceptance of all demand for
work & issuance of dated receipts and in event of any lapses
invoke Section 25 of the MGNREGA, 2005.
Gram Panchayats to identify official to receive demand application
& issue dated receipt on behalf of Pradhan.

44. JOB PROVISION & WORKSITE FACILITIES
OUTCOME
a. Job not provided to all within specified time.
b. Worksite facilities and display boards with detail
information not provided in all worksites.
ACTION TAKEN
a.
Gram Panchayats directed to ensure provision of
work to all job seekers.
b. Gram Panchayats directed to ensure all the
worksite facilities at the worksites.
c. Inspection of on-going works to be increased.
d. Gram Panchayats directed to ensure concrete
display boards with all requisite informations.

45. PAYMENT OF WAGES & UNEMPLOYMENT
ALLOWANCE
OUTCOME
a. Delayed wage payment in certain cases.
b. Non payment of unemployment allowance.
c. Knowledge of the public about unemployment
allowance not as expected.
ACTION TAKEN
a. Gram Panchayats directed to ensure timely
measurement and payment of wages and
unemployment allowances to the job seekers.
b. Briefing of rights & entitlements under MGNREGS
during the public hearing by the Presiding Officer
and like.

46. IMPACT OF THE SCHEME
OUTCOME
a. The worksites inspected (mostly under
water conservation and rural connectivity)
found beneficial for villagers.
ACTION TAKEN
a. Presiding Officer requested all to attend the
Gram Sansad meetings to prepare plan, in
advance.
b. Also requested to take up of works of
various types, to create durable assets.

47. GRIEVANCE
OUTCOME
a. No serious allegation (of financial
irregularity & like) were raised.
ACTION TAKEN
a. Presiding Officer requested all the villagers
to report irregularities, if any, to the
concerned authority like PO and DPC.
b. All were requested to call on the district
helpline.

48. Decision by Presiding Officer
DPC & DM, MGNREGS or
his/her
representative
presides at the Public
Hearing. For every issue that
is read out by the Social
Audit Team the Presiding
Officer records his or her
recommendation of action to
Government in the Decision
Taken Report.

49. Post social audit
 Social Audit & Decision Taken Report
hosted on public domain
 Programme Officer (BDO) takes the initial
follow up action.
 Report sent to the District Programme
Coordinator for information within 7 days

50. Purity of Social Audit
 Social
Auditors
stakeholders
move
with
the
primary
 Public Hearing in an open & public place with prior
and sufficient publicity.
 Not presided over
Implementing Agency
or
controlled
by
the
 Social Auditors not the residents of the same
Gram Panchayat.
 Objective process: evidence based
 Strict Code of Conduct for Social Auditors

51. Non Negotiables of SA Process
 Strict Code of Conduct for the Social
Auditors
 No room for Political bias or intervention
 Absolute good conduct towards villagers
 No press meets or press releases by Social
Auditors
 No
room
for
intervention
Implementing Agency
by
the

52. IMPACT OF THE SOCIAL AUDIT
The Social Audit was immensely successful in its
attempts at highlighting the problems in the
implementation of the programme. Some of the
useful recommendations that came out of this is
to ensure its conduct twice every year in all
sansads, and introduction of e-FMS at the
earliest.
During field verification & public hearing the
spirit of the MGNREGA is shared with an ease
that enhances the mandate

53. Financial Implications
per social auditor per day
= ` 100 +
No. of household visited during field visit
No. of Social Auditors
X ` 1.50 Total

54. Number of Social Audits conducted as per the
MGNREG Audit of Schemes Rule, 2011 during
2012 - 2013
 No. of Sub – Division where one round of
Social Audit has been conducted : 03
 No. of Blocks where one round of SA has
been conducted : 13
 No. of Gram Panchayat where one round of
Social Audit has been conducted: 17
Apart from this, Social Audit, in older
format, was conducted in rest of the
Gram Panchayats

55. Number of Social Audits conducted as per the
MGNREG Audit of Schemes Rule, 2011 during
2013 - 2014
 No. of Sub – Division where 1st round of Social
Audit has been conducted : 03
 No. of Blocks where 1st round of Social Audit has
been conducted : 13
 No. of Gram Panchayat where 1st round of Social
Audit has been conducted: 46
Planned for all 146 Gram Panchayats but owing to
the Panchayat General Election, 2013 only 46
could be covered so far.

56. Profile of the Presiding Officer
• Joint Programme Officer
• Asst. Programme Officer
• Block Extension Officer
Officer deputed in one Block presides
the Public Hearing of other Block

57. Key persons who are invited during
Public Hearing
• MP, MLA, Members of PRI from the concerned
Gram Panchayat
• All officials of the Gram Panchayat including
Pradhan & Up – Pradhan
• Savapati / Saha – Savapati of the concerned
Panchayat Samity.
• District / Sub – Divisional / Block Officials
• Media

58. Key persons who attended Public
Hearings till date
MLA
State Level Monitor, MGNREGS
Savapati
Saha – Savapati
Leader of Opposition of Panchayat
Samity / Gram Panchayat
• PO & BDO
• Media persons
•
•
•
•
•

59. IT in Social Audit
Exclusive link in the District web site
www.nregajalpaiguri.com for Social
Audit
All Social Audit reports & Action
Taken reports are available in the
public domain
Social Audit video – clippings are also
available in the public domain

60. Our planning for 2013-14
 Conduct 2nd phase of Social Audit as per
MGNREG Audit of Schemes Rule, 2011 in all
146 Gram Panchayat.
 Jt. Block Development Officer cum Block
Nodal Officer (SA) of one block to preside
Public Hearing of adjacent block
 Ensure presence of aware & trained literate
youth in every Social Audit Public Hearing
 Ensure active participation of primary
stakeholder
in
every
sphere
of
implementation, planning & monitoring
 Ensure more accountable & transparent
system

61. Our future planning
Conduction of Social Audit Public
Hearing for two or more Gram
Panchayat at the same platform

62. Our Constrains
1. Absence of sufficient financial support
to the Village Social Auditors.
2. Large number of sansads.
3. Tendency of the members to leave the
process in between.
4. In-ability to engage female members as
they are reluctant to move to other
Gram Panchayats.
5. In – ability to upload the Social Audit &
Decision Taken Report (hard copy)
through MIS in www.nrega.nic.in in case
the size exceeds.

63. A PICTORIAL REPRESENTATION OF
SOCIAL AUDITORS IN JALPAIGURI
Social
Auditor 1
Social
Auditor 2
Social
Auditor 3
Social
Auditor 4
Social
Auditor 5
Social
Auditor 1
Social
Auditor 1a
Social
Auditor 1b
Social
Auditor 1c
Social
Auditor 1d
Social
Auditor 1e
Social
Auditor 2
Social
Auditor 2a
Social
Auditor 2b
Social
Auditor 2c
Social
Auditor 2d
Social
Auditor 2e
Social
Auditor 3
Social
Auditor 3a
Social
Auditor 3b
Social
Auditor 3c
Social
Auditor 3d
Social
Auditor 3e
Social
Auditor 4
Social
Auditor 4a
Social
Auditor 4b
Social
Auditor 4c
Social
Auditor 4d
Social
Auditor 4e
Social
Auditor 5
Social
Auditor 5a
Social
Auditor 5b
Social
Auditor 5c
Social
Auditor 5d
Social
Auditor 5e

64. Presiding Officer at Public Hearing

65. Social Auditor Reading out Social
Audit Report

66. Wage seekers seeking

67. Programme Officer responding

68. State Level Monitor responding

69. IEC activity during Public Hearing

70. Women participation during Public

71. Reporting
in
News dailies