Social Audit

SOCIAL AUDIT

What is Social Audit?

A process by which people , the final beneficiaries are empowered to audit, the scheme, programme, policy or law.

Checking and verification of a programme implementation and its results by the community with the involvement of primary stakeholders.

Ongoing process Involvement of stakeholders from planning

to monitoring and evaluation

Social Audit in India TISCO, Jamshedpur first to implement Social

Audit in 1979 Social Audit gained significance after 73rd

Amendment of the Constitution relating to Panchayati Raj, need for Decentralisation

Increasing pressure on Govt for accountability and growing awareness of public

Practises of Majdoor Kisan Shakti Sanghthan (MKSS), Parivartan, Action Aid, Govt of AP (NREGA, Mid Day Meal Scheme), citizen groups etc.

Social Audit in Democracy Governance – manner in which power

exercised-should revolve around accountability and responsibility towards public actions and policies

Social audit means continuous public vigilance under the domain of civil society

Participatory auditing in democratic set up, active and empowered society

Citizens’ Charters

Basic Principles of Social Audit

Responsive governance Social objectives Transparency and disclosure Participation and connectivity of

stakeholders, polyvocal Bottom up Accountability Regular

Upholding Universal Values of Social Audit

equity, social responsibility, trust, accountability, transparency, inclusive, caring, peoples’ well being

Universal Values

Pillars of social audit

Foundation of Social Audit Specific socio cultural, administrative, legal and

democratic setting

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Source: Centre for Good Governance

Relation with other Audits Government/ Institutional Audit Social Audit People’s Audit

Social Audit conducted jointly by People and Institution/Government

Higher levels of acceptability Social audit complements financial audit Gives more comprehensive picture

Objectives of Social Audit

Ensure public accountability Popularise good governance Assess physical and financial gap between

needs and resources Awareness among beneficiaries & providers Increase efficiency,effectiveness and ensure

transparency Scrutinize various policy decisions Impart responsibilities among citizens

•Popularize good governance

When to conduct Social Audit?

Planning Stage Implementation Stage Post Completion Stage

Who Conducts Social Audit?

Beneficiaries representatives and stakeholders’ groups

Benefits of Social Audit Monitoring and Evaluation tool Social benefits accrued Awareness generation Provides critical inputs and assesses

impact Grievance Redressal Real time feed back mechanism Redefines strategies Increases transparency & accountability Better allocation of resources

Usefulness of Social Audit at Community Level Builds people’s confidence and trust in the

institutions. Participation and involves various sections

of society. Forum where people can demand from

ULBs or Implementing organizations Create awareness and spreads

accountability Prevents corruption and curtails misuse of

funds

Usefulness at Organizational level

Makes organization popular and credible

Helps in programme planning and implementation

Sensitize Govt, media and community Innovative tool to assess performance

and cost effectiveness.

Stages of Social Audit Preparatory Steps

Defining focus, context and objectives Identify stakeholders, indicators Plan and timeline preparation Selection of Audit Committee Creating favourable climate Information gathering, primary & secondary Verification of Information

Implementation Stage (Public Meeting ) Introduction/ Inauguration Dissemination Discussion

Follow up Post Social Audit

Methodology of Social Audit in BSUP and IHSDP Defining boundaries of Social Audit

Key objectives Housing & Infrastructure to the urban poor Quality of works Process of implementation Satisfaction of intended beneficiaries Intended benefits reaching the urban poor

Stakeholders Identification and Consultation

Methodology of Social Audit

Identify key issues, data collection, verification and analysis Secondary data – RTI is an important tool

Consolidation of data in a form presentable

Public meeting -focus on issues

Methodology of Social Audit Consultation with stakeholders Data Collection – DPR, Administrative

Sanction Order of State Govt. , ULB’s, Technical sanction, Running account bills, Quality Control report, Agreement with contract agency and Utilization certificate.

Consolidation of information Physical verification Public meeting and reconciliation Advocacy and institutionalization of social

audit.

Institutional Mechanism at State Level State Level Social Audit Cell (SSAC) at SLNA

Director, Deputy Director, Social Development Specialist , Monitoring & Evaluation Specialist, Civil Engineer, Support Staff – EDP, Finance & Administrative Personnel

Overall coordinating unit of social audit in State

SRP ( State level Resource Persons) to train, plan, manage, mentor and support DRPs (District Resource Persons) and CSAs (Community Social Auditors)

Institutional Mechanism at District and ULB level District Level Resource Persons (DRPs)

Similar structure with lower level experience Bridge between state agency & beneficiaries

Social Audit Committee at ULB level 7 members- Beneficiaries (4 nos), Civil Society (1

no), Academic/ Technical Institution (1 no), ULB ( 1 no)

Possessing knowledge, creating awareness, recording, analysing verifying information, organising public meeting and reporting

Community Social Auditors

District level Resource Persons (DRPs)Members of CSOs, NGOs and Academicia

State level Audit Cell (SLNA)Director, Deputy Director supported by Specialists

State level Resource Persons (SRPs) Members of CSOs, NGOs and Academicia

Social Audit Committees (SAC) at ULB Level Beneficiaries- 4 (one women member)CSOs – 1 (facilitator and nodal person)Technical expert – 1 memberULB – 1 dealing with social issues

Community Social AuditorsFacilitator (CSOs)

Community Mobilization

Creating awareness through street plays, puppet shows, group meetings, door to door meetings, media, rallies, human chains etc.

Pro-active sharing information through RTI under RTI Act 2005.

Funding Budgeting and Maintaining Accounts for Social Audit

Honorarium for social auditors, travel allowance, photocopy, cost of public meeting (Banner, water, tents, carpets, public address system)

Reporting

Follow-up of social audit funding Training and capacity building Training material Training of other stakeholders Trainees & Refresher training

Institutionalization of Social Audit Replication of Social Audit on regular

basis Internalizing within government Involvement of civic society

organizations Formation of social audit committee Legal Support – law ordinance rules and

guidelines Action taken report

Information Dissemination and Disclosure

Information dissemination & disclosure – public hearings, awareness campaign, internet

Evaluation of effectiveness of Social Audit

Adoption of Social Audit formats

Bibliography Social Audit Methodology & Operational Guidelines for

BSUP and IHSDP Schemes under JnNURM, Version 1, January 2010, Ministry of Housing and Urban Poverty Alleviation, Govt. of India

Social Audit Manual, Part –I, Mahatma Gandhi National Rural Employment Guarantee Act 2005, Ministry of Rural Development, Govt. of India

Social Audit: A Toolkit- A guide for Performance Improvement & Outcome Measurement, Centre for Good Governance, Hyderabad.

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