In the 10 Gram Panchayats of Sehore and Panna, budgets were tracked bottom- up and top- down to understand the blockages and leakages in the process. The Panchayat and Janpad budget and expenditure details were verifies against data available on ground – beneficiary details, muster rolls, job cards etc. The Social Audit of NREGS was completed in the 10 Panchayats. Both the processes evinced keen interest from the communities and the following issues were discussed in Gram Sabha:
| Issues | Gram Sabha’s view | Panchayat Functionaries’ view | |
| 1. | Payment of wages within 15 days | Payments are delayed | MIS data feeding is the bottle-neck, engineers feed data as per their convenience. Payments are released only after MIS is completed |
| 2. | Provision for water for workers | No provision of a worker who will provide water to workers | No provision of wages for such a worker |
| 3. | Forged attendance records | Attendance records are often fudged; Monitoring and Audit Committees do not pay attention | Fudging to make money for gifts to officials (engineers, clerks, DE operators) |
| 4. | Updation of Job-cards | Irregular | Sachiv alone has to do it; over-burdened |
| 5 | Issue of Job-cards | New job cards not issued to Families which have migrated 6 months earlier/ division in families where children have attained 18 years of age | People don’t apply for it; Job card forms are not available at Janpads; workers insist on attendance to be registered in others’ cards. |
| 6. | Kapildhara wells | Incomplete/ dry Kapildhara wells- of no use to beneficiaries | Surplus amounts beyond the provision of the scheme can’t be issued;Often water is found at much deeper levels |
| 7 | Completion certificates | Some incomplete works have been issued completion certificates | Often, completion certificates are issued prematurely on the promise that it will be completed. |
