Development Pathways (May 2018) In their scope, and by the fact that they are legally required, the social audits in India’s Mahatma Gandhi National Rural Employment Guarantee Scheme are an unparalleled collective social accountability mechanism. In the state of Andhra Pradesh, social audits have been institutionalised and implemented across the state. This report, downloadable below, identifies the lessons for elsewhere. These include how social accountability mechanisms most likely need to be institutionalised and led by the state if civic mobilisation is to succeed in the face of strong local elites.