How can Social Audits be strengthened?

Topic- General Studies Paper-2; Important aspects of governance, transparency and accountability

Topic- General Studies Paper-2; Important aspects of governance, transparency and accountability

• Social audits show how people’s participation in the planning, execution and monitoring of public programmes leads to better outcomes. They have strengthened the role of the Gram Sabha.
• Social audits were first mandated by law in 2005 under the Mahatma Gandhi National Rural Employment Guarantee Act (MGNREGA). Subsequently, Parliament, the Supreme Court and many Central ministries mandated them in other areas as well.
• As efforts are being made to extend social audits to new areas, it is important to look at how well they are actually implemented based on parameters specified in the auditing standards jointly pioneered by the Comptroller and Auditor General (CAG) and the Ministry of Rural Development.
• There can be no effective audits if the auditing agency is not independent. Following a sustained push from the Rural Development Ministry, the CAG and civil society organisations, social audit units (SAUs) have been established in 26 States (Rajasthan, Haryana and Goa are yet to establish them)

Social audits show how people’s participation in the planning, execution and monitoring of public programmes leads to better outcomes. They have strengthened the role of the Gram Sabha.

Social audits were first mandated by law in 2005 under the Mahatma Gandhi National Rural Employment Guarantee Act (MGNREGA). Subsequently, Parliament, the Supreme Court and many Central ministries mandated them in other areas as well.

As efforts are being made to extend social audits to new areas, it is important to look at how well they are actually implemented based on parameters specified in the auditing standards jointly pioneered by the Comptroller and Auditor General (CAG) and the Ministry of Rural Development.

There can be no effective audits if the auditing agency is not independent. Following a sustained push from the Rural Development Ministry, the CAG and civil society organisations, social audit units (SAUs) have been established in 26 States (Rajasthan, Haryana and Goa are yet to establish them)

• But on the other hand,
  the governing bodies of most SAUs are not independent. Some SAUs have to obtain
  sanction from the implementation agency before spending funds. More than half
  the States have not followed the open process specified in the standards for
  the appointment of the SAU’s director. Some States have conducted very few
  audits and a few have not conducted any. Several do not have adequate staff to
  cover all the panchayats even once a year.

But on the other hand,
the governing bodies of most SAUs are not independent. Some SAUs have to obtain
sanction from the implementation agency before spending funds. More than half
the States have not followed the open process specified in the standards for
the appointment of the SAU’s director. Some States have conducted very few
audits and a few have not conducted any. Several do not have adequate staff to
cover all the panchayats even once a year.

• Most of the SAUs do not register grievances or
  detect irregularities  which is a major
  cause of concern.  The action taken by
  the State governments in response to the social audit findings has been
  extremely poor. Adequate disciplinary action against people responsible for the
  irregularities has also not been taken.

Most of the SAUs do not register grievances or
detect irregularities  which is a major
cause of concern.  The action taken by
the State governments in response to the social audit findings has been
extremely poor. Adequate disciplinary action against people responsible for the
irregularities has also not been taken.

WAY FORWARD:

WAY FORWARD:
WAY FORWARD:

• Social audit units should have an independent
  governing body and adequate staff.
•  Rules
  must be framed so that implementation agencies are mandated to play a
  supportive role in the social audit process and take prompt action on the
  findings.
•  A real
  time management information system should track the calendar, the social audit
  findings and the action taken, and reports on these should be made publicly
  available.
• Social audit processes need mentoring and
  support as they expand into newer programmes.
•  The CAG
  as an institution could partner with local citizens and state audit societies
  to train them, build capacities and issue advisories on framing of guidelines
  and reporting for audit.

Social audit units should have an independent
governing body and adequate staff.

 Rules
must be framed so that implementation agencies are mandated to play a
supportive role in the social audit process and take prompt action on the
findings.

 A real
time management information system should track the calendar, the social audit
findings and the action taken, and reports on these should be made publicly
available.

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Social audit processes need mentoring and
support as they expand into newer programmes.

 The CAG
as an institution could partner with local citizens and state audit societies
to train them, build capacities and issue advisories on framing of guidelines
and reporting for audit.