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How does Gram Sabha work?

In one year, at least two meetings of the Gram Sabha are held. In its first meeting, the Gram Sabha considers the budget of the Gram Panchayat. In its second meeting, it considers the reports of the Gram Panchayat. 

The main functions of Gram Sabha are to review the annual accounts of Panchayat, discuss the audit and administrative reports and the tax proposals of its Panchayat and accept community service, voluntary labour and schemes for Panchayat. 

The members of Gram Sabha elect the members and also the Chairperson of Gram Panchayat. The States have to ensure that all the Gram Sabhas in their respective areas are functional.

Further Reading:

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