Section 20. Social audit of works by Gram Sabha

(1) The Gram Sabha, shall monitor and review the execution of all works undertaken under the Scheme within the jurisdiction of the Gram Panchayat, in accordance with the provisions of this Act.

(2) The Gram Sabha shall conduct regular social audits of all works taken up under the Scheme within the Gram Panchayat, in such manner as may be prescribed by the Central Government.

(3) The Gram Panchayat shall make available to the Gram Sabha all records and documents required for conduct of the social audit, including muster rolls, bills, vouchers, measurement books, sanction orders, digital records, geo-tagged photographs, and all other connected books of account and papers, whether maintained in physical or electronic form.