|
|
 |
Social
Audit
(Accountability and Responsibility in the Social Development) |
Background
Obviously, the human nature is to commit mistakes and
when there is an easy flow of funds, there are greater
chances of misuse. Hence, it is necessary to monitor his
activities. It was in this background that the bureaucratic
pyramid was developed in public services and special check
measures were initiated through exercising a control,
particularly in financial matters. Thus a system of audit
was introduced in accounting system. However, this system
did not suit with the democratic planning and particularly
decentralized governance.
In a democratic system of governance people are masters.
The government exists to serve the people. It is the primary
duty of any master to take a look at the accounts of the
servants at regular intervals and hold them accountable.
Social audit is a step in that direction. People use Right
To Information to obtain details of the works carried
out by a government Department or the manner in which
the money was spent by that department. This information
contained in records is compared with field reality. This
is public or social audit and it is a very important tool
in the hands of the people to hold the government accountable.
A public audit creates a lot of public pressure on the
legislative wing of the government to take corrective
steps.
|
 |
 |
Need
of Social Audit
The monitoring, evaluation and traditional audit could not
be effective due to their closed-door proceedings in a formal
manner. This process could neither hold the wrongdoers responsible
nor it could provide feedback for the future formulation
and execution of development works. On the other hand, due
to lack of en-masse awareness the pressure could not be
built up on policy makers. Hence, there arose the need of
social audit based on following factors:
- Whatsoever
development works are executed, must be made public;
- The
implementers might always feel responsible and accountable
to public;
- The
public might always feel concerned regarding the implementation
of development works;
- The
people in common parlance might know their rights and
the manner to exercise the same;
- The
effective implementation of the development plans could
be ensured;
Anticipated results are achieved; and
- Irregularities
might not occur.
Social
Audit Defined
Social audit is an ever-going process in which details
of the resources, both financial and non-financial, used
by public agencies for development initiatives, are shared
with the people, often through a public platform. Social
Audit allows people to enforce accountability and transparency,
providing the ultimate users an opportunity to scrutinize
development initiatives.
|
A
social Audit committee needs to be constituted. There
must be members of the most vulnerable groups, women and
people with disabilities and other neglected community
in this committee. This committee will take up social
audit process in that specific area and for the chosen
programme or activity. This committee will only play the
role of facilitation and compilation. It will not take
any decision or influence any views of the people. It
is expected to play the following role:
-
Environment
building on social audit;
-
Collect
and prepare list of information people need from time
to time (any thing any person may demand);
-
Facilitate transparency in programme implementation
(display of as much information as possible, keep
the records for public inspection at any point of
time and collect feedback from the people);
-
Transcribe the information into people's language
(many times it is difficult for the people to understand
government language or technical words);
-
Sorting
and analysis of information;
-
Sharing
the findings with respective person/s and collect
his/her opinion, feedbacks and reactions. This may
be done collectively in small groups or with individuals,
if the person wants;
-
Compilation
of all findings (this may be done work-wise, head-wise
or group-wise as decided by the people);
-
Presentation
of findings (a particular day may be decided to present
the findings before all including implementing agency,
administration, people's representatives and other
stake holders. This is called Social Audit day;
-
Record
their views and suggestions and help implementer to
rectify or change the process wherever required and
sort out if there are any discrepancies in the work,
as per suggestions.
Advantages
of social audit
(a) Trains the community on participatory local planning.
(b)
Encourages local democracy.
(c)
Encourages community participation.
(d)
Benefits disadvantaged groups.
(e)
Promotes collective decision making and sharing responsibilities.
(f)
Develops human resources and social capital.
Social
Audit & Panchayati Raj Institutions (PRIs)
The
Gram Sabhas have been entrusted with the responsibilities
of reviewing planning and executions of village development
plans and ultimately place. Their recommendations, for
execution before the Gram Panchayats under section-11
(3) of the UP Panchayat Raj Act, 1947. The Gram Sabhas
have to enlist people's participation and thus to provide
a fillip to the village development works. The PRIs
have been empowered for an active role under National
Rural Employment Guarantee Act, 2005 (NREGA). It is
being discussed in subsequent paragraphs.
Social
Audit & NREGA
Perhaps
it is the first Act, which has empowered the gram sabha
to monitor the execution of works under NREGS. Section-17
of the said Act Lays down that:
-
The
Gram Sabha shall monitor the execution of work
within the Gram Panchayat;
-
The Gram Sabha shall conduct regular social
audits of all the projects under the Scheme
taken up within the Gram Panchayat; and
-
The
Gram Panchayat shall make available all relevant
documents including the muster rolls, bills,
vouchers, measurement books, copies of sanction
orders and other connected books of account
and papers to the Gram Sabha for the purpose
of conducting the social audit.
In
Uttar Pradesh the work of Social Audit has been initiated
alongwith the implementation of NREGA. Besides the
Gram Sabhas some of the NGOs have been nominated for
doing the social audit of the Uttar Pradesh Gramin
Rozgar Guarantee Scheme. Reports are coming up and
it is yet to be seen as to how the government utilizes
these social audit reports. The gram sabhas are yet
to open their account, in the field of Social Audit.
They have a long way to go to understand the process
of Social Audit. It is also interesting to observe
as to how the government makes the weak gram sabhas
strong and capable to take up this assignment and
execute it successfully.
|
|
|
