(1) The State Government shall identify or establish, under the Act, an independent organization (hereinafter referred to as Social Audit Unit) to facilitate conduct of social audit by Gram Sabhas.
(2) The Social Unit shall be responsible for the following namely:--
(a) build capacities of Gram Sabhas for conducting social audit; and towards this purpose, identify ,train and deploy suitable resource persons at village, block, district and state level, drawing from primary stakeholders and other civil society organizations having knowledge and experience of working for the rights of the people;
(b) prepare social audit reporting formats, resource material, guidelines and manuals for the social audit process;
(c) create awareness amongst the labourers about their rights and entitlements under the Act;
(d) facilitate verification of records with primary stakeholders and work sites;
(e) facilitate smooth conduct of social audit Gram Sabhas for reading out and finalizing decisions after due discussions;
(f) host the social audit report including action taken reports in the public domain.