Rules 2008, notified in G.O.Ms.No.98, dated 9-3-2010, wherever in the course of Social Audit, if evidence through written and oral testimonies against those who have misappropriated money is established, action shall be initiated for recovery and that the said action for recovery shall be without prejudice to the action to be taken against the person under the relevant laws. Respondent No.3 further stated that Social Audit was conducted in Prathipadu Mandal from 2-10-2009 to 12-10-2009, that as part of the process a team of Social Audit members visited the Gram Panchayaths and for ascertaining facts from wage seekers, local people etc., and noted down their findings and that the team also has collected written statements from the villagers wherein the wage seekers/villagers stated in categorical terms that drinking water was not supplied to them by engaging bullock carts. It is further stated that all the peoples’ representatives were invited and the petitioners were also present during the Social Audit and that as found in the reports filed by him, different amounts were found misappropriated by each of the Gram Panchayaths and that as the Sarpanches are drawing authorities, they were made equally liable to pay these amounts.