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.

• Right To Information
• Millennium development Goals
• NREGA
  • Status of UPREGS
  • Social Audit
  • Workshop organized by AMAN
  • Meeting with District Coordinators
  • Regional Meeting at Banda
• BPL Study
• Mid Day Meal

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.

• 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.

• 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.