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Siva Prasad is teaching live on Unacademy Plus

Siva Prasad
Alumni- Indian Institute of Science(IISc), Bangalore; Part of Harvard Business School CORe 2020 cohort; Telegram ID/Promo code - akmsiva

Unacademy user
it gives idea what is social audit...thnx for giving basic concept
  1. Social Audit Siva Prasad

  2. About Me Bachelors and Masters in Physics from Indian Institute of Science (ISc), Bangalore . INSPIRE Scholar, DST Govt. of India . Interested in Physics, current affairs, economics... . Physicist, Blogger, Teacher.... Wrote UPSC CSE Mains 2017 . Research Publication in Journal of Applied Physics

  3. Contents . Introduction Need for Social Audit . Definition Objectives How SACs work? . Challenges . Importance . Comparison . Examples . Questions

  4. ntroduction . Social Audit is an emerging concept that has become popular and relevant in the context of Good Governance, . Social audit through its systematic process allows the civil society to identify the gap between the desired and actual impact of a project/program/service implemented. in government service delivery carried out, as much as possible, with the consent and in complete * It also allows people to enforce accountability and transparency . It is based on the principle that the local governance should be understanding of the requirements of the people concerned.

  5. Need for Social Audit Failure of traditional regulatory audit. CAG only conducts legal, regulatory & only sometimes performance audit. Line item budgets After liberalization due to increase in revenue govt spent huge amount on developmental schemes CAG doesn't have power to audit developmental scheme CAG conducts audit only in terms of economy & not in terms of effectiveness & equitv.

  6. . High levels of corruption in implementation of developmental schemes. No participation of citizens due to: o Centralized top-down approach & o Bureaucracy-centric administration

  7. Definition * Social Audit is a process that enables citizen to assess and demonstrate social, economic, and environmental benefits and limitations of a scheme. * Social auditing provides an assessment of the impact of scheme's non-financial obiectives through svstematically and regularly monitoring its performance. . Social auditing requires the involvement of stakeholders. This may include employees, clients, volunteers, funders, contractors, suppliers and local residents interested in the scheme.

  8. Objectives .Accurate identification of requirements . Prioritization of developmental activities as per requirements Proper utilization of funds . Conformity of the developmental activity with the stated goals . Quality of service .Assessing the physical and financial gaps between needs and resources available for local development Creating awareness among beneficiaries

  9. Increasing efficacy and effectiveness of local development programs Estimation of opportunity cost for stakeholders of not getting timely access to public services Scrutiny of various policy decisions

  10. How SACs work? . Clarity of purpose and goal of the local elected body. Identify stakeholders with a focus on their specific roles and duties. Social auditing aims to ensure a say for all stakeholders . Social Audit Committees are formed at the local level. Definition of performance indicators which must be understood and accepted by all. Indicator data must be collected by stakeholders on a regular basis . . Regular meetings to review and discuss data/information on performance indicators.

  11. Define values and objectives of organisation Publish social audit results Identify indicators of performance Social Audit Cycle Evaluate data intenal and extemal Collect data qualitative and quantitative Figure 1: The Social Audit Cycle

  12. Problem of difference in work culture . Lack of people participation .Timely meetings are not held . No follow up Recommendations of SAC are advisory in nature. Lack training & expertise.

  13. Comparison Government audit Professional auditors are involved without significant involvement of affected people People's audit It is done by the people with assistance from NGO'S and findings might not be easily acceptable to government It assesses outcomes and priorities Social audit It is done jointly by government and people who are affected or intended beneficiaries It assesses procedural integrity and outputs It looks at outcomes and not merely outputs Brings on broad perceptions and knowledge of people Greater acceptability by government There is little ability to get public perceptions or verify outcomes One can get public perception, local knowledge and public verification is also done There is low acceptance of findings System may be corruptible as people who are doing the audit do not have a real stake in the outcome

  14. Examples Social audit in Jharnipalli Panchayat, Agaipur Block, Bolangir district, Orissa In October 2001, the gram sabha members of Jharnipalli Panchayat conducted a social audit of development works carried out in the panchayat over the preceding 3 years. The audit took place with active participation of many individuals and agencies, including block and district administration officials, MKSS [Mazdoor Kisan Shakti Sanghatan], NCPRI [National Campaign for People's Right to Information] and Action Aid India The Audit found that: 1. Although the works were not carried out, the sanctioned funds were shown in the records as having been utilized. 2. Contractors were banned under government guidelines, but 31 contractors were working on the project. 3. Muster rolls were not maintained by the contractors 4. Instead of target of 100 man-days of employment for families Below Poverty Line (BPL), only 12 half days of work were generated 5. BPL families could not buy subsidized food from the Public Distribution System (PDS) shops as partial wages because they did not possess the needed ration cards


  16. MEGHALAYA IS FIRST STATE TO LAUNCH A SOCIAL AUDIT LAW This makes audit of 11 departments and 21 schemes to be mandatorily conducted by the Govt 1st Country Social audit to ensure swift implementation, stakeholder involvement & course correction National Convention on Social Audit held at Shillong's Yojana Bhawan Auditorium