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(2) Display on prominent walls or public boards in the village: job cards list, number of days of work provided and the wages paid to each job card holder; and entitlements provided under the Act.

(3) Display through boards at the Gram Panchayat Office: shelf of projects approved, year-wise works taken up or completed by Gram Panchayats and Line Departments, employment provided, funds received and expenditure, list of materials with quantities used in each Work, rates at which the material was procured.

(4) Display on the website: The Ministry of Rural Development and the State Departments of Rural Development shall ensure that their websites are updated to fully comply with all the seventeen provisions of section 4(1)(b) of the Right to Information Act (22 of 2005) and all information about the Act is available in public domain, through free downloadable electronic form.

(b) Concurrent social audit shall be done for all works every month. For this purpose, Programme Officer shall make available free of cost, details of works done and expenditure made during the past one month to the Bharat Nirman Volunteers, village social auditors, self-help groups, youth organisations and such other village level organisations for verification and report deviations if any.

(c) Social audit: Implementation of all conditions for guaranteed rural employment under the Scheme and provision of minimum entitlements of labourers, including all expenditure under the Act shall be subjected to social audit in the manner prescribed by Central Government at least once in every six months consisting of the following:

i. Identification, training of local youth as social auditors; and formation of trained social auditor teams for each Gram Panchayat with youth from outside the Gram Panchayat to conduct social audit, provided that at least 25% of village social auditors are from SC/ST groups. For services rendered by such youth, each one of them shall be paid an honorarium at a rate not less than the remuneration payable to the skilled labour under MGNREGA.

ii. Provision of records (muster rolls, M-Books, pay orders) to the social audit teams free of cost.

iii. Verification of every work site to cross-check the measurements in the field with that on M-Books; and to assess the utility and outcomes of the work so executed.

iv. Verification of every disbursement on record with the concerned beneficiaries.

v. Verification of Outcomes with that of estimated outcomes.

vi. Verification of provision of entitlements in the field,

vii. Review the implementation of MGNREGA for vulnerable groups.

viii. Conduct of Public hearings by the social auditors at the Ward/Gram Panchayat and Block level to read out the findings.

ix. Systematic follow up action on the reports of the social audit and completing recovery of amounts found misappropriated, and completing suitable disciplinary/criminal action on the irregularities brought out in Social audits within 6 months from the date of conduct of social audit.

26. Any misappropriation of amounts spent under the Act shall be recoverable under the Revenue Laws for recovery prevailing in the State.

27. Provisions for regular inspection and supervision of works by quality control teams to ensure proper quality of work as well as to ensure that the total wages paid for the completion of the work is as per the quality and quantity of work done.

28. The State Government shall take steps to organize, either through its own machinery or working with Civil Society Organisations, the workers into formal groups labour collectives to improve their participation in implementation and to ensure provision of entitlements provided under the Act.

29. Establish an effective grievance redressal mechanism consisting of:

(a) Institutional mechanisms for receiving grievances as and when they arise, while fixing one day each week during which all officials shall be necessarily present for receiving grievances at Ward/GP/Block and District level;

(b) issuance of dated receipt to complaints accepted in writing, phone, internet and orally by all personnel authorized to receive complaints;