3.  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.

4.  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.

5. 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.

6. 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.

7. 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.

8. Sl. No. Year No. of GPs Social Audit Planned to be conducted (Planned/as per Norms) Social Audit Actually conducted Percentage (%) 12013-145629112581060494% 22014-15562911258 897780%  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)

9. 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.

10.  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.

11. 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.

12. Information of scheme not displayed on wall. (dynamic and static wall writing) Non displaying of information boards at work spot.

13. The DPC is required to take corrective action on the Social Audit Report.

14. 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).