Social Audit — Amendments

Amendment	Year	Description	Impact
MGNREGA Amendment 2012	2012	Strengthened social audit provisions by mandating state governments to establish dedicated Social Audit Units and allocate specific budget for social audit activities. The amendment clarified the composition and functions of Social Audit Committees and established timelines for conducting audits.	This amendment institutionalized social audit by creating permanent structures and dedicated funding, leading to more systematic and regular social audits across states. It reduced dependence on ad-hoc arrangements and improved the quality and consistency of social audit processes.
Companies Act Amendment 2019	2019	Introduced mandatory social impact assessment for Corporate Social Responsibility activities, incorporating social audit principles in corporate governance. Companies spending above specified thresholds on CSR must conduct social audits of their programs.	Extended social audit principles to the private sector, creating accountability mechanisms for corporate social spending and establishing precedent for participatory monitoring of private sector social initiatives.

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