Social Audit

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.
This entry was posted in General Studies 2, Governance. Bookmark the permalink.