What is a Social Audit?
- A social audit is a process that people use to analyze and appraise their social, economic, and environmental circumstances.
- It entails the proactive involvement of citizens in the observation and assessment of public services and programs’ efficacy.
- Social audits are a common instrument for encouraging accountability, openness, and sound governance.
Legal Backing
- The 73rd Amendment which deals with Panchayat Raj institutions gave rise to the importance of social audits as a tool for measuring social accountability in organizations.
- The National Rural Employment Guarantee Act, of 2005 established regular “Social Audits” to guarantee accountability and transparency in the program
Principles of Social Audit
- Multi-Perspective: Take into account the opinions of all parties involved.
- Comparative: Provide the organization a way to assess how it performs in relation to industry standards and the performance of other organizations.
- Comprehensive: Provide an account of every facet of the organization’s operations and output.
- Regular: Create social media profiles frequently to ensure that the idea and the practice permeate the organization’s whole culture and range of operations.
- Participatory: Promote stakeholder sharing of their values and involvement.
- Multidirectional: Stakeholders are multidirectional, sharing and providing input on various fronts.
- Confirmed: An agency or somebody with the necessary experience audits social media accounts without having any personal stake in the company.
- Disclosed: In the interests of accountability and transparency, audited accounts are made available to stakeholders and the general public.
Social Audit Cycle
- Define the values and objectives of the organization.
- Identify indicators of performance.
- Collect qualitative and quantitative data.
- Evaluate data by Internal and external comparisons.
- Publish social audit results.
Need for Social Audit
- Empowerment and political awareness.
- Accountability and Transparency.
- Strengthens Gram Sabha.
- Monitoring and Feedback.
- Addressing financial irregularities and making the common man aware of governance.
- Realize the real spirit of citizen-centric governance.
Challenges
- Lack of Infrastructure: To address complaints raised by the public during an inspection at the local level.
- Lack of Political and Administrative will: in establishing social auditing procedures.
- Lack of Severe Penalties: For those who obstruct the process.
- Lack of Awareness: There aren’t enough informed and educated citizens to conduct frequent audits.
- Low-Skilled Capacity: Inadequate managerial and technical ability in areas like accounting and bookkeeping.
- One Size Fits All Approach: Due to linguistic and cultural limitations, the social audit procedure is not consistent between states. No Social Audit tools are benchmarked across districts for comparative analysis.
Way Forward
- Using Management Information System (MIS) to keep track of program specifics at all levels to expedite the planning, execution, and feedback phases of the program lifecycle
- The selection of Directors of Social Audit Units(SAUs) should be free of political control.