Deprecated (16384): The ArrayAccess methods will be removed in 4.0.0.Use getParam(), getData() and getQuery() instead. - /home/brlfuser/public_html/src/Controller/ArtileDetailController.php, line: 73
 You can disable deprecation warnings by setting `Error.errorLevel` to `E_ALL & ~E_USER_DEPRECATED` in your config/app.php. [CORE/src/Core/functions.php, line 311]
Code Context


        trigger_error($message, E_USER_DEPRECATED);

    }
$message = 'The ArrayAccess methods will be removed in 4.0.0.Use getParam(), getData() and getQuery() instead. - /home/brlfuser/public_html/src/Controller/ArtileDetailController.php, line: 73
 You can disable deprecation warnings by setting `Error.errorLevel` to `E_ALL & ~E_USER_DEPRECATED` in your config/app.php.'
$stackFrame = (int) 1
$trace = [
	(int) 0 => [
		'file' => '/home/brlfuser/public_html/vendor/cakephp/cakephp/src/Http/ServerRequest.php',
		'line' => (int) 2421,
		'function' => 'deprecationWarning',
		'args' => [
			(int) 0 => 'The ArrayAccess methods will be removed in 4.0.0.Use getParam(), getData() and getQuery() instead.'
		]
	],
	(int) 1 => [
		'file' => '/home/brlfuser/public_html/src/Controller/ArtileDetailController.php',
		'line' => (int) 73,
		'function' => 'offsetGet',
		'class' => 'Cake\Http\ServerRequest',
		'object' => object(Cake\Http\ServerRequest) {},
		'type' => '->',
		'args' => [
			(int) 0 => 'catslug'
		]
	],
	(int) 2 => [
		'file' => '/home/brlfuser/public_html/vendor/cakephp/cakephp/src/Controller/Controller.php',
		'line' => (int) 610,
		'function' => 'printArticle',
		'class' => 'App\Controller\ArtileDetailController',
		'object' => object(App\Controller\ArtileDetailController) {},
		'type' => '->',
		'args' => []
	],
	(int) 3 => [
		'file' => '/home/brlfuser/public_html/vendor/cakephp/cakephp/src/Http/ActionDispatcher.php',
		'line' => (int) 120,
		'function' => 'invokeAction',
		'class' => 'Cake\Controller\Controller',
		'object' => object(App\Controller\ArtileDetailController) {},
		'type' => '->',
		'args' => []
	],
	(int) 4 => [
		'file' => '/home/brlfuser/public_html/vendor/cakephp/cakephp/src/Http/ActionDispatcher.php',
		'line' => (int) 94,
		'function' => '_invoke',
		'class' => 'Cake\Http\ActionDispatcher',
		'object' => object(Cake\Http\ActionDispatcher) {},
		'type' => '->',
		'args' => [
			(int) 0 => object(App\Controller\ArtileDetailController) {}
		]
	],
	(int) 5 => [
		'file' => '/home/brlfuser/public_html/vendor/cakephp/cakephp/src/Http/BaseApplication.php',
		'line' => (int) 235,
		'function' => 'dispatch',
		'class' => 'Cake\Http\ActionDispatcher',
		'object' => object(Cake\Http\ActionDispatcher) {},
		'type' => '->',
		'args' => [
			(int) 0 => object(Cake\Http\ServerRequest) {},
			(int) 1 => object(Cake\Http\Response) {}
		]
	],
	(int) 6 => [
		'file' => '/home/brlfuser/public_html/vendor/cakephp/cakephp/src/Http/Runner.php',
		'line' => (int) 65,
		'function' => '__invoke',
		'class' => 'Cake\Http\BaseApplication',
		'object' => object(App\Application) {},
		'type' => '->',
		'args' => [
			(int) 0 => object(Cake\Http\ServerRequest) {},
			(int) 1 => object(Cake\Http\Response) {},
			(int) 2 => object(Cake\Http\Runner) {}
		]
	],
	(int) 7 => [
		'file' => '/home/brlfuser/public_html/vendor/cakephp/cakephp/src/Routing/Middleware/RoutingMiddleware.php',
		'line' => (int) 162,
		'function' => '__invoke',
		'class' => 'Cake\Http\Runner',
		'object' => object(Cake\Http\Runner) {},
		'type' => '->',
		'args' => [
			(int) 0 => object(Cake\Http\ServerRequest) {},
			(int) 1 => object(Cake\Http\Response) {}
		]
	],
	(int) 8 => [
		'file' => '/home/brlfuser/public_html/vendor/cakephp/cakephp/src/Http/Runner.php',
		'line' => (int) 65,
		'function' => '__invoke',
		'class' => 'Cake\Routing\Middleware\RoutingMiddleware',
		'object' => object(Cake\Routing\Middleware\RoutingMiddleware) {},
		'type' => '->',
		'args' => [
			(int) 0 => object(Cake\Http\ServerRequest) {},
			(int) 1 => object(Cake\Http\Response) {},
			(int) 2 => object(Cake\Http\Runner) {}
		]
	],
	(int) 9 => [
		'file' => '/home/brlfuser/public_html/vendor/cakephp/cakephp/src/Routing/Middleware/AssetMiddleware.php',
		'line' => (int) 88,
		'function' => '__invoke',
		'class' => 'Cake\Http\Runner',
		'object' => object(Cake\Http\Runner) {},
		'type' => '->',
		'args' => [
			(int) 0 => object(Cake\Http\ServerRequest) {},
			(int) 1 => object(Cake\Http\Response) {}
		]
	],
	(int) 10 => [
		'file' => '/home/brlfuser/public_html/vendor/cakephp/cakephp/src/Http/Runner.php',
		'line' => (int) 65,
		'function' => '__invoke',
		'class' => 'Cake\Routing\Middleware\AssetMiddleware',
		'object' => object(Cake\Routing\Middleware\AssetMiddleware) {},
		'type' => '->',
		'args' => [
			(int) 0 => object(Cake\Http\ServerRequest) {},
			(int) 1 => object(Cake\Http\Response) {},
			(int) 2 => object(Cake\Http\Runner) {}
		]
	],
	(int) 11 => [
		'file' => '/home/brlfuser/public_html/vendor/cakephp/cakephp/src/Error/Middleware/ErrorHandlerMiddleware.php',
		'line' => (int) 96,
		'function' => '__invoke',
		'class' => 'Cake\Http\Runner',
		'object' => object(Cake\Http\Runner) {},
		'type' => '->',
		'args' => [
			(int) 0 => object(Cake\Http\ServerRequest) {},
			(int) 1 => object(Cake\Http\Response) {}
		]
	],
	(int) 12 => [
		'file' => '/home/brlfuser/public_html/vendor/cakephp/cakephp/src/Http/Runner.php',
		'line' => (int) 65,
		'function' => '__invoke',
		'class' => 'Cake\Error\Middleware\ErrorHandlerMiddleware',
		'object' => object(Cake\Error\Middleware\ErrorHandlerMiddleware) {},
		'type' => '->',
		'args' => [
			(int) 0 => object(Cake\Http\ServerRequest) {},
			(int) 1 => object(Cake\Http\Response) {},
			(int) 2 => object(Cake\Http\Runner) {}
		]
	],
	(int) 13 => [
		'file' => '/home/brlfuser/public_html/vendor/cakephp/cakephp/src/Http/Runner.php',
		'line' => (int) 51,
		'function' => '__invoke',
		'class' => 'Cake\Http\Runner',
		'object' => object(Cake\Http\Runner) {},
		'type' => '->',
		'args' => [
			(int) 0 => object(Cake\Http\ServerRequest) {},
			(int) 1 => object(Cake\Http\Response) {}
		]
	],
	(int) 14 => [
		'file' => '/home/brlfuser/public_html/vendor/cakephp/cakephp/src/Http/Server.php',
		'line' => (int) 98,
		'function' => 'run',
		'class' => 'Cake\Http\Runner',
		'object' => object(Cake\Http\Runner) {},
		'type' => '->',
		'args' => [
			(int) 0 => object(Cake\Http\MiddlewareQueue) {},
			(int) 1 => object(Cake\Http\ServerRequest) {},
			(int) 2 => object(Cake\Http\Response) {}
		]
	],
	(int) 15 => [
		'file' => '/home/brlfuser/public_html/webroot/index.php',
		'line' => (int) 39,
		'function' => 'run',
		'class' => 'Cake\Http\Server',
		'object' => object(Cake\Http\Server) {},
		'type' => '->',
		'args' => []
	]
]
$frame = [
	'file' => '/home/brlfuser/public_html/src/Controller/ArtileDetailController.php',
	'line' => (int) 73,
	'function' => 'offsetGet',
	'class' => 'Cake\Http\ServerRequest',
	'object' => object(Cake\Http\ServerRequest) {
		trustProxy => false
		[protected] params => [
			[maximum depth reached]
		]
		[protected] data => [[maximum depth reached]]
		[protected] query => [[maximum depth reached]]
		[protected] cookies => [[maximum depth reached]]
		[protected] _environment => [
			[maximum depth reached]
		]
		[protected] url => 'empowerment/social-audit-48/print'
		[protected] base => ''
		[protected] webroot => '/'
		[protected] here => '/empowerment/social-audit-48/print'
		[protected] trustedProxies => [[maximum depth reached]]
		[protected] _input => null
		[protected] _detectors => [
			[maximum depth reached]
		]
		[protected] _detectorCache => [
			[maximum depth reached]
		]
		[protected] stream => object(Zend\Diactoros\PhpInputStream) {}
		[protected] uri => object(Zend\Diactoros\Uri) {}
		[protected] session => object(Cake\Http\Session) {}
		[protected] attributes => [[maximum depth reached]]
		[protected] emulatedAttributes => [
			[maximum depth reached]
		]
		[protected] uploadedFiles => [[maximum depth reached]]
		[protected] protocol => null
		[protected] requestTarget => null
		[private] deprecatedProperties => [
			[maximum depth reached]
		]
	},
	'type' => '->',
	'args' => [
		(int) 0 => 'catslug'
	]
]
deprecationWarning - CORE/src/Core/functions.php, line 311
Cake\Http\ServerRequest::offsetGet() - CORE/src/Http/ServerRequest.php, line 2421
App\Controller\ArtileDetailController::printArticle() - APP/Controller/ArtileDetailController.php, line 73
Cake\Controller\Controller::invokeAction() - CORE/src/Controller/Controller.php, line 610
Cake\Http\ActionDispatcher::_invoke() - CORE/src/Http/ActionDispatcher.php, line 120
Cake\Http\ActionDispatcher::dispatch() - CORE/src/Http/ActionDispatcher.php, line 94
Cake\Http\BaseApplication::__invoke() - CORE/src/Http/BaseApplication.php, line 235
Cake\Http\Runner::__invoke() - CORE/src/Http/Runner.php, line 65
Cake\Routing\Middleware\RoutingMiddleware::__invoke() - CORE/src/Routing/Middleware/RoutingMiddleware.php, line 162
Cake\Http\Runner::__invoke() - CORE/src/Http/Runner.php, line 65
Cake\Routing\Middleware\AssetMiddleware::__invoke() - CORE/src/Routing/Middleware/AssetMiddleware.php, line 88
Cake\Http\Runner::__invoke() - CORE/src/Http/Runner.php, line 65
Cake\Error\Middleware\ErrorHandlerMiddleware::__invoke() - CORE/src/Error/Middleware/ErrorHandlerMiddleware.php, line 96
Cake\Http\Runner::__invoke() - CORE/src/Http/Runner.php, line 65
Cake\Http\Runner::run() - CORE/src/Http/Runner.php, line 51
Cake\Http\Server::run() - CORE/src/Http/Server.php, line 98

Deprecated (16384): The ArrayAccess methods will be removed in 4.0.0.Use getParam(), getData() and getQuery() instead. - /home/brlfuser/public_html/src/Controller/ArtileDetailController.php, line: 74
 You can disable deprecation warnings by setting `Error.errorLevel` to `E_ALL & ~E_USER_DEPRECATED` in your config/app.php. [CORE/src/Core/functions.php, line 311]
Code Context


        trigger_error($message, E_USER_DEPRECATED);

    }
$message = 'The ArrayAccess methods will be removed in 4.0.0.Use getParam(), getData() and getQuery() instead. - /home/brlfuser/public_html/src/Controller/ArtileDetailController.php, line: 74
 You can disable deprecation warnings by setting `Error.errorLevel` to `E_ALL & ~E_USER_DEPRECATED` in your config/app.php.'
$stackFrame = (int) 1
$trace = [
	(int) 0 => [
		'file' => '/home/brlfuser/public_html/vendor/cakephp/cakephp/src/Http/ServerRequest.php',
		'line' => (int) 2421,
		'function' => 'deprecationWarning',
		'args' => [
			(int) 0 => 'The ArrayAccess methods will be removed in 4.0.0.Use getParam(), getData() and getQuery() instead.'
		]
	],
	(int) 1 => [
		'file' => '/home/brlfuser/public_html/src/Controller/ArtileDetailController.php',
		'line' => (int) 74,
		'function' => 'offsetGet',
		'class' => 'Cake\Http\ServerRequest',
		'object' => object(Cake\Http\ServerRequest) {},
		'type' => '->',
		'args' => [
			(int) 0 => 'artileslug'
		]
	],
	(int) 2 => [
		'file' => '/home/brlfuser/public_html/vendor/cakephp/cakephp/src/Controller/Controller.php',
		'line' => (int) 610,
		'function' => 'printArticle',
		'class' => 'App\Controller\ArtileDetailController',
		'object' => object(App\Controller\ArtileDetailController) {},
		'type' => '->',
		'args' => []
	],
	(int) 3 => [
		'file' => '/home/brlfuser/public_html/vendor/cakephp/cakephp/src/Http/ActionDispatcher.php',
		'line' => (int) 120,
		'function' => 'invokeAction',
		'class' => 'Cake\Controller\Controller',
		'object' => object(App\Controller\ArtileDetailController) {},
		'type' => '->',
		'args' => []
	],
	(int) 4 => [
		'file' => '/home/brlfuser/public_html/vendor/cakephp/cakephp/src/Http/ActionDispatcher.php',
		'line' => (int) 94,
		'function' => '_invoke',
		'class' => 'Cake\Http\ActionDispatcher',
		'object' => object(Cake\Http\ActionDispatcher) {},
		'type' => '->',
		'args' => [
			(int) 0 => object(App\Controller\ArtileDetailController) {}
		]
	],
	(int) 5 => [
		'file' => '/home/brlfuser/public_html/vendor/cakephp/cakephp/src/Http/BaseApplication.php',
		'line' => (int) 235,
		'function' => 'dispatch',
		'class' => 'Cake\Http\ActionDispatcher',
		'object' => object(Cake\Http\ActionDispatcher) {},
		'type' => '->',
		'args' => [
			(int) 0 => object(Cake\Http\ServerRequest) {},
			(int) 1 => object(Cake\Http\Response) {}
		]
	],
	(int) 6 => [
		'file' => '/home/brlfuser/public_html/vendor/cakephp/cakephp/src/Http/Runner.php',
		'line' => (int) 65,
		'function' => '__invoke',
		'class' => 'Cake\Http\BaseApplication',
		'object' => object(App\Application) {},
		'type' => '->',
		'args' => [
			(int) 0 => object(Cake\Http\ServerRequest) {},
			(int) 1 => object(Cake\Http\Response) {},
			(int) 2 => object(Cake\Http\Runner) {}
		]
	],
	(int) 7 => [
		'file' => '/home/brlfuser/public_html/vendor/cakephp/cakephp/src/Routing/Middleware/RoutingMiddleware.php',
		'line' => (int) 162,
		'function' => '__invoke',
		'class' => 'Cake\Http\Runner',
		'object' => object(Cake\Http\Runner) {},
		'type' => '->',
		'args' => [
			(int) 0 => object(Cake\Http\ServerRequest) {},
			(int) 1 => object(Cake\Http\Response) {}
		]
	],
	(int) 8 => [
		'file' => '/home/brlfuser/public_html/vendor/cakephp/cakephp/src/Http/Runner.php',
		'line' => (int) 65,
		'function' => '__invoke',
		'class' => 'Cake\Routing\Middleware\RoutingMiddleware',
		'object' => object(Cake\Routing\Middleware\RoutingMiddleware) {},
		'type' => '->',
		'args' => [
			(int) 0 => object(Cake\Http\ServerRequest) {},
			(int) 1 => object(Cake\Http\Response) {},
			(int) 2 => object(Cake\Http\Runner) {}
		]
	],
	(int) 9 => [
		'file' => '/home/brlfuser/public_html/vendor/cakephp/cakephp/src/Routing/Middleware/AssetMiddleware.php',
		'line' => (int) 88,
		'function' => '__invoke',
		'class' => 'Cake\Http\Runner',
		'object' => object(Cake\Http\Runner) {},
		'type' => '->',
		'args' => [
			(int) 0 => object(Cake\Http\ServerRequest) {},
			(int) 1 => object(Cake\Http\Response) {}
		]
	],
	(int) 10 => [
		'file' => '/home/brlfuser/public_html/vendor/cakephp/cakephp/src/Http/Runner.php',
		'line' => (int) 65,
		'function' => '__invoke',
		'class' => 'Cake\Routing\Middleware\AssetMiddleware',
		'object' => object(Cake\Routing\Middleware\AssetMiddleware) {},
		'type' => '->',
		'args' => [
			(int) 0 => object(Cake\Http\ServerRequest) {},
			(int) 1 => object(Cake\Http\Response) {},
			(int) 2 => object(Cake\Http\Runner) {}
		]
	],
	(int) 11 => [
		'file' => '/home/brlfuser/public_html/vendor/cakephp/cakephp/src/Error/Middleware/ErrorHandlerMiddleware.php',
		'line' => (int) 96,
		'function' => '__invoke',
		'class' => 'Cake\Http\Runner',
		'object' => object(Cake\Http\Runner) {},
		'type' => '->',
		'args' => [
			(int) 0 => object(Cake\Http\ServerRequest) {},
			(int) 1 => object(Cake\Http\Response) {}
		]
	],
	(int) 12 => [
		'file' => '/home/brlfuser/public_html/vendor/cakephp/cakephp/src/Http/Runner.php',
		'line' => (int) 65,
		'function' => '__invoke',
		'class' => 'Cake\Error\Middleware\ErrorHandlerMiddleware',
		'object' => object(Cake\Error\Middleware\ErrorHandlerMiddleware) {},
		'type' => '->',
		'args' => [
			(int) 0 => object(Cake\Http\ServerRequest) {},
			(int) 1 => object(Cake\Http\Response) {},
			(int) 2 => object(Cake\Http\Runner) {}
		]
	],
	(int) 13 => [
		'file' => '/home/brlfuser/public_html/vendor/cakephp/cakephp/src/Http/Runner.php',
		'line' => (int) 51,
		'function' => '__invoke',
		'class' => 'Cake\Http\Runner',
		'object' => object(Cake\Http\Runner) {},
		'type' => '->',
		'args' => [
			(int) 0 => object(Cake\Http\ServerRequest) {},
			(int) 1 => object(Cake\Http\Response) {}
		]
	],
	(int) 14 => [
		'file' => '/home/brlfuser/public_html/vendor/cakephp/cakephp/src/Http/Server.php',
		'line' => (int) 98,
		'function' => 'run',
		'class' => 'Cake\Http\Runner',
		'object' => object(Cake\Http\Runner) {},
		'type' => '->',
		'args' => [
			(int) 0 => object(Cake\Http\MiddlewareQueue) {},
			(int) 1 => object(Cake\Http\ServerRequest) {},
			(int) 2 => object(Cake\Http\Response) {}
		]
	],
	(int) 15 => [
		'file' => '/home/brlfuser/public_html/webroot/index.php',
		'line' => (int) 39,
		'function' => 'run',
		'class' => 'Cake\Http\Server',
		'object' => object(Cake\Http\Server) {},
		'type' => '->',
		'args' => []
	]
]
$frame = [
	'file' => '/home/brlfuser/public_html/src/Controller/ArtileDetailController.php',
	'line' => (int) 74,
	'function' => 'offsetGet',
	'class' => 'Cake\Http\ServerRequest',
	'object' => object(Cake\Http\ServerRequest) {
		trustProxy => false
		[protected] params => [
			[maximum depth reached]
		]
		[protected] data => [[maximum depth reached]]
		[protected] query => [[maximum depth reached]]
		[protected] cookies => [[maximum depth reached]]
		[protected] _environment => [
			[maximum depth reached]
		]
		[protected] url => 'empowerment/social-audit-48/print'
		[protected] base => ''
		[protected] webroot => '/'
		[protected] here => '/empowerment/social-audit-48/print'
		[protected] trustedProxies => [[maximum depth reached]]
		[protected] _input => null
		[protected] _detectors => [
			[maximum depth reached]
		]
		[protected] _detectorCache => [
			[maximum depth reached]
		]
		[protected] stream => object(Zend\Diactoros\PhpInputStream) {}
		[protected] uri => object(Zend\Diactoros\Uri) {}
		[protected] session => object(Cake\Http\Session) {}
		[protected] attributes => [[maximum depth reached]]
		[protected] emulatedAttributes => [
			[maximum depth reached]
		]
		[protected] uploadedFiles => [[maximum depth reached]]
		[protected] protocol => null
		[protected] requestTarget => null
		[private] deprecatedProperties => [
			[maximum depth reached]
		]
	},
	'type' => '->',
	'args' => [
		(int) 0 => 'artileslug'
	]
]
deprecationWarning - CORE/src/Core/functions.php, line 311
Cake\Http\ServerRequest::offsetGet() - CORE/src/Http/ServerRequest.php, line 2421
App\Controller\ArtileDetailController::printArticle() - APP/Controller/ArtileDetailController.php, line 74
Cake\Controller\Controller::invokeAction() - CORE/src/Controller/Controller.php, line 610
Cake\Http\ActionDispatcher::_invoke() - CORE/src/Http/ActionDispatcher.php, line 120
Cake\Http\ActionDispatcher::dispatch() - CORE/src/Http/ActionDispatcher.php, line 94
Cake\Http\BaseApplication::__invoke() - CORE/src/Http/BaseApplication.php, line 235
Cake\Http\Runner::__invoke() - CORE/src/Http/Runner.php, line 65
Cake\Routing\Middleware\RoutingMiddleware::__invoke() - CORE/src/Routing/Middleware/RoutingMiddleware.php, line 162
Cake\Http\Runner::__invoke() - CORE/src/Http/Runner.php, line 65
Cake\Routing\Middleware\AssetMiddleware::__invoke() - CORE/src/Routing/Middleware/AssetMiddleware.php, line 88
Cake\Http\Runner::__invoke() - CORE/src/Http/Runner.php, line 65
Cake\Error\Middleware\ErrorHandlerMiddleware::__invoke() - CORE/src/Error/Middleware/ErrorHandlerMiddleware.php, line 96
Cake\Http\Runner::__invoke() - CORE/src/Http/Runner.php, line 65
Cake\Http\Runner::run() - CORE/src/Http/Runner.php, line 51
Cake\Http\Server::run() - CORE/src/Http/Server.php, line 98

Warning (512): Unable to emit headers. Headers sent in file=/home/brlfuser/public_html/vendor/cakephp/cakephp/src/Error/Debugger.php line=853 [CORE/src/Http/ResponseEmitter.php, line 48]
Code Context
            if (Configure::read('debug')) {

                trigger_error($message, E_USER_WARNING);

            } else {
$response = object(Cake\Http\Response) {

	'status' => (int) 200,
	'contentType' => 'text/html',
	'headers' => [
		'Content-Type' => [
			[maximum depth reached]
		]
	],
	'file' => null,
	'fileRange' => [],
	'cookies' => object(Cake\Http\Cookie\CookieCollection) {},
	'cacheDirectives' => [],
	'body' => '<!DOCTYPE html PUBLIC "-//W3C//DTD XHTML 1.0 Transitional//EN"
        "http://www.w3.org/TR/xhtml1/DTD/xhtml1-transitional.dtd">
<html xmlns="http://www.w3.org/1999/xhtml">
<head>
    <link rel="canonical" href="https://im4change.in/<pre class="cake-error"><a href="javascript:void(0);" onclick="document.getElementById('cakeErr67d34776bcc1d-trace').style.display = (document.getElementById('cakeErr67d34776bcc1d-trace').style.display == 'none' ? '' : 'none');"><b>Notice</b> (8)</a>: Undefined variable: urlPrefix [<b>APP/Template/Layout/printlayout.ctp</b>, line <b>8</b>]<div id="cakeErr67d34776bcc1d-trace" class="cake-stack-trace" style="display: none;"><a href="javascript:void(0);" onclick="document.getElementById('cakeErr67d34776bcc1d-code').style.display = (document.getElementById('cakeErr67d34776bcc1d-code').style.display == 'none' ? '' : 'none')">Code</a> <a href="javascript:void(0);" onclick="document.getElementById('cakeErr67d34776bcc1d-context').style.display = (document.getElementById('cakeErr67d34776bcc1d-context').style.display == 'none' ? '' : 'none')">Context</a><pre id="cakeErr67d34776bcc1d-code" class="cake-code-dump" style="display: none;"><code><span style="color: #000000"><span style="color: #0000BB"></span><span style="color: #007700">&lt;</span><span style="color: #0000BB">head</span><span style="color: #007700">&gt;
</span></span></code>
<span class="code-highlight"><code><span style="color: #000000">&nbsp;&nbsp;&nbsp;&nbsp;&lt;link&nbsp;rel="canonical"&nbsp;href="<span style="color: #0000BB">&lt;?php&nbsp;</span><span style="color: #007700">echo&nbsp;</span><span style="color: #0000BB">Configure</span><span style="color: #007700">::</span><span style="color: #0000BB">read</span><span style="color: #007700">(</span><span style="color: #DD0000">'SITE_URL'</span><span style="color: #007700">);&nbsp;</span><span style="color: #0000BB">?&gt;&lt;?php&nbsp;</span><span style="color: #007700">echo&nbsp;</span><span style="color: #0000BB">$urlPrefix</span><span style="color: #007700">;</span><span style="color: #0000BB">?&gt;&lt;?php&nbsp;</span><span style="color: #007700">echo&nbsp;</span><span style="color: #0000BB">$article_current</span><span style="color: #007700">-&gt;</span><span style="color: #0000BB">category</span><span style="color: #007700">-&gt;</span><span style="color: #0000BB">slug</span><span style="color: #007700">;&nbsp;</span><span style="color: #0000BB">?&gt;</span>/<span style="color: #0000BB">&lt;?php&nbsp;</span><span style="color: #007700">echo&nbsp;</span><span style="color: #0000BB">$article_current</span><span style="color: #007700">-&gt;</span><span style="color: #0000BB">seo_url</span><span style="color: #007700">;&nbsp;</span><span style="color: #0000BB">?&gt;</span>.html"/&gt;
</span></code></span>
<code><span style="color: #000000"><span style="color: #0000BB">&nbsp;&nbsp;&nbsp;&nbsp;</span><span style="color: #007700">&lt;</span><span style="color: #0000BB">meta&nbsp;http</span><span style="color: #007700">-</span><span style="color: #0000BB">equiv</span><span style="color: #007700">=</span><span style="color: #DD0000">"Content-Type"&nbsp;</span><span style="color: #0000BB">content</span><span style="color: #007700">=</span><span style="color: #DD0000">"text/html;&nbsp;charset=utf-8"</span><span style="color: #007700">/&gt;
</span></span></code></pre><pre id="cakeErr67d34776bcc1d-context" class="cake-context" style="display: none;">$viewFile = &#039;/home/brlfuser/public_html/src/Template/Layout/printlayout.ctp&#039;
$dataForView = [
	&#039;article_current&#039; =&gt; object(App\Model\Entity\Article) {

		&#039;id&#039; =&gt; (int) 18,
		&#039;title&#039; =&gt; &#039;Social Audit&#039;,
		&#039;subheading&#039; =&gt; &#039;&#039;,
		&#039;description&#039; =&gt; &#039;&lt;h3 style=&quot;text-align:justify&quot;&gt;&amp;nbsp;&lt;/h3&gt;

&lt;p style=&quot;text-align:justify&quot;&gt;&lt;span style=&quot;font-family:arial,helvetica,sans-serif; font-size:medium&quot;&gt;KEY TRENDS&lt;/span&gt;&lt;/p&gt;

&lt;p style=&quot;text-align:justify&quot;&gt;&lt;span style=&quot;font-family:arial,helvetica,sans-serif; font-size:medium&quot;&gt;&amp;bull;&amp;nbsp;Social Audits are mandatory as per the 73rd Constitutional Amendment in 1993, through which the Village communities are empowered to conduct social audit of all development work in their respective villages and the concerned authorities are duty bound to facilitate them*&lt;br /&gt;
&amp;bull;&amp;nbsp;Constitutional amendments in 1992-93 for local self government which introduced provisions for accounts to be placed before the gram sabha and municipal wards are a revealing pointer to the need for accountability, not to a hierarchy of officialdom or representatives of the people but increasingly to people themselves, since they are the only stakeholders**&lt;br /&gt;
&amp;bull;&amp;nbsp;Social Audit is a process in which, details of the resource, both financial and non-financial, used by public agencies for development initiatives are shared with the people, often through a public platform. Social Audits allow people to enforce accountability and transparency, providing the ultimate users an opportunity to scrutinize development initiatives*&lt;br /&gt;
&amp;bull;&amp;nbsp;Social audit as a term was used as far back as the 1950s. There has been a flurry of activity and interest in the last seven to eight years in India and neighboring countries. Voluntary development organizations are also actively concerned***&lt;br /&gt;
&amp;bull;&amp;nbsp;The key difference between development and social audit is that a social audit focuses on the neglected issue of social impacts, while a development audit has a broader focus including environment and economic issues, such as the efficiency of a project or programme***&lt;br /&gt;
&amp;bull;&amp;nbsp;Social audit can also be used for auditing the performance of all three PRI tiers with a social audit committee at each level. These committees should not be permanent, but can be set up depending on the nature of programmes/schemes to be audited***&lt;br /&gt;
&amp;bull;&amp;nbsp;Article 17 (2) of the NREGA says &amp;ldquo;the gram sabha shall conduct regular social audits of all the projects under the Scheme taken up within the Gram Panchayat&amp;rdquo;. Article 17 (3) says &amp;ldquo;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.&amp;rdquo;#&lt;/span&gt;&lt;/p&gt;

&lt;p style=&quot;text-align:justify&quot;&gt;&amp;nbsp;&lt;/p&gt;

&lt;p style=&quot;text-align:justify&quot;&gt;&lt;span style=&quot;font-family:arial,helvetica,sans-serif; font-size:small&quot;&gt;&lt;em&gt;* Vision Foundation (2005) Social Audit-Gram Sabha and Panchayati Raj-document, submitted to the Planning Commission, GoI, October&lt;br /&gt;
** Social Audit by Amitabh Mukhopadhyay, Seminar&lt;br /&gt;
*** Srivastava, KG and Datta, Chandan, &lt;/em&gt;&lt;/span&gt;&lt;a href=&quot;http://www.fao.org/DOCREP/006/AD346E/ad346e09.htm&quot;&gt;&lt;span style=&quot;font-family:arial,helvetica,sans-serif; font-size:small&quot;&gt;&lt;em&gt;http://www.fao.org/DOCREP/006/AD346E/ad346e09.htm&lt;/em&gt;&lt;/span&gt;&lt;/a&gt;&lt;span style=&quot;font-family:arial,helvetica,sans-serif; font-size:small&quot;&gt;&lt;em&gt;&amp;nbsp;&lt;br /&gt;
# Sinha, Rajesh Kumar: Accountability in Rural Wage Employment Programmes in India: Case of Social Audit in NREGA, &lt;/em&gt;&lt;/span&gt;&lt;a href=&quot;http://www.solutionexchange-un.net.in/decn/cr/res11020901.pdf&quot;&gt;&lt;span style=&quot;font-family:arial,helvetica,sans-serif; font-size:small&quot;&gt;&lt;em&gt;http://www.solutionexchange-un.net.in/decn/cr/res11020901.pdf&lt;/em&gt;&lt;/span&gt;&lt;/a&gt;&lt;span style=&quot;font-family:arial,helvetica,sans-serif; font-size:small&quot;&gt;&lt;em&gt; &lt;/em&gt;&lt;/span&gt;&lt;/p&gt;

&lt;p style=&quot;text-align:justify&quot;&gt;&lt;span style=&quot;font-family:arial,helvetica,sans-serif; font-size:medium&quot;&gt;**page** &lt;/span&gt;&lt;/p&gt;

&lt;p style=&quot;text-align:justify&quot;&gt;Please &lt;a href=&quot;/upload/files/MGNREGA%20Social%20Audit%20Report%20November%202020.pdf&quot;&gt;click here&lt;/a&gt; to access the [inside]MGNREGA Social Audit Report: Analytical Overview of the Public Information Available on NREGA-MIS (released in November 2020)[/inside] by Social Accountability Forum for Action and Research. This brief looks at the Social Audit data available on the NREGA MIS for the financial years 2018-19 and 2019-20, which is updated by the state Social Audit Units (SAUs).&lt;/p&gt;

&lt;p style=&quot;text-align:justify&quot;&gt;Kindly &lt;a href=&quot;/upload/files/Performance%20Audit%20of%20social%20audits%20conducted%20by%20C%26AG.pdf&quot;&gt;click here&lt;/a&gt; to access the document entitled [inside]Performance Audit of social audits conducted by Comptroller and Auditor-General of India[/inside].&lt;/p&gt;

&lt;p style=&quot;text-align:justify&quot;&gt;**page**&lt;/p&gt;

&lt;p style=&quot;text-align:justify&quot;&gt;&lt;span style=&quot;font-family:arial,helvetica,sans-serif; font-size:medium&quot;&gt;According to Empower.org,&lt;/span&gt;&lt;br /&gt;
&lt;a href=&quot;http://www.empowerpoor.com/backgrounder.asp?report=800&quot;&gt;&lt;span style=&quot;font-family:arial,helvetica,sans-serif; font-size:medium&quot;&gt;http://www.empowerpoor.com/backgrounder.asp?report=800&lt;/span&gt;&lt;/a&gt;:&lt;span style=&quot;font-family:arial,helvetica,sans-serif; font-size:medium&quot;&gt; &lt;/span&gt;&lt;/p&gt;

&lt;p style=&quot;text-align:justify&quot;&gt;&lt;span style=&quot;font-family:Arial; font-size:medium&quot;&gt;[inside]Social audit rules under National Rural Employment Guaranty Scheme (NREGS)[/inside]: &lt;/span&gt;&lt;/p&gt;

&lt;p style=&quot;text-align:justify&quot;&gt;&lt;span style=&quot;font-family:Arial; font-size:medium&quot;&gt;&amp;bull;&amp;nbsp;The rules lay out procedures under the three main stages of a social audit: preparatory phase, social audit forum, and post-social audit phase. &lt;/span&gt;&lt;/p&gt;

&lt;p style=&quot;text-align:justify&quot;&gt;&lt;span style=&quot;font-family:Arial; font-size:medium&quot;&gt;&amp;bull;&amp;nbsp;The social audit forum (meeting of the gram sabha) must be conducted every six months, be presided over by a person selected by the forum, and must be widely publicised beforehand. &lt;/span&gt;&lt;/p&gt;

&lt;p style=&quot;text-align:justify&quot;&gt;&lt;span style=&quot;font-family:Arial; font-size:medium&quot;&gt;&amp;bull;&amp;nbsp;The &amp;lsquo;action taken report&amp;rsquo; relating to the previous social audit must be read out, attendance of all concerned officials is compulsory, and minutes of the meeting must be recorded by the secretary in the prescribed format. The audit is open to any outside individual, group, or NGO. &lt;/span&gt;&lt;/p&gt;

&lt;p style=&quot;text-align:justify&quot;&gt;&lt;span style=&quot;font-family:Arial; font-size:medium&quot;&gt;&amp;bull;&amp;nbsp;The post-audit phase requires all complaints of non-performance to be looked into, and anyone involved in deviation of funds to be held accountable and the loss made good. &lt;/span&gt;&lt;/p&gt;

&lt;p style=&quot;text-align:justify&quot;&gt;&lt;span style=&quot;font-family:Arial; font-size:medium&quot;&gt;&amp;bull;&amp;nbsp;The rules clearly state who is accountable for what at each stage of programme implementation. It also says that the central government will meet the costs of establishing and running a social audit cell at the state level.&lt;/span&gt;&lt;/p&gt;

&lt;p style=&quot;text-align:justify&quot;&gt;&lt;span style=&quot;font-family:arial,helvetica,sans-serif&quot;&gt;&lt;span style=&quot;font-size:medium&quot;&gt;According to the [inside]Vision Foundation&amp;#39;s (2005) Social Audit-Gram Sabha and Panchayati Raj-document[/inside], submitted to the Planning Commission, GoI, October,&lt;/span&gt;&lt;/span&gt;&lt;br /&gt;
&lt;a href=&quot;http://planningcommission.nic.in/reports/sereport/ser/stdy_sagspr.pdf&quot;&gt;&lt;span style=&quot;font-family:arial,helvetica,sans-serif; font-size:medium&quot;&gt;http://planningcommission.nic.in/reports/sereport/ser/stdy_sagspr.pdf&lt;/span&gt;&lt;/a&gt;:&lt;/p&gt;

&lt;p style=&quot;text-align:justify&quot;&gt;&lt;span style=&quot;font-family:arial,helvetica,sans-serif; font-size:medium&quot;&gt;&amp;bull;&amp;nbsp;&amp;quot;Social Audit is a process in which, details of the resource, both financial and non-financial, used by public agencies for development initiatives are shared with the people, often through a public platform. Social Audits allow people to enforce accountability and transparency, providing the ultimate users an opportunity to scrutinize development initiatives.&amp;rdquo;&lt;/span&gt;&lt;/p&gt;

&lt;p style=&quot;text-align:justify&quot;&gt;&lt;span style=&quot;font-family:arial,helvetica,sans-serif; font-size:medium&quot;&gt;&amp;bull;&amp;nbsp;In the Panchayati Raj set up, the Gram Sabha, the general assembly of villagers, has a key role for effective functioning of Panchayats. In the Gram Sabha meeting, the rural poor, the women and the marginalised people would now get an opportunity to join in decision making on matters affecting their lives. &lt;/span&gt;&lt;/p&gt;

&lt;p style=&quot;text-align:justify&quot;&gt;&lt;span style=&quot;font-family:arial,helvetica,sans-serif; font-size:medium&quot;&gt;&amp;bull;&amp;nbsp;Active functioning of the Gram Sabha would ensure a participatory democracy with transparency, accountability and achievement. Gram Sabha has been given&amp;nbsp; &amp;lsquo;watchdog&amp;rsquo; powers and responsibilities by the Panchayati Raj Acts in most States to supervise and monitor the functioning of&amp;nbsp; panchayat elected representatives and government functionaries, and examine the annual statement of accounts and audit reports. &lt;/span&gt;&lt;/p&gt;

&lt;p style=&quot;text-align:justify&quot;&gt;&lt;span style=&quot;font-family:arial,helvetica,sans-serif; font-size:medium&quot;&gt;&amp;bull;&amp;nbsp;These are implied powers indirectly empowering Gram Sabhas to carry out social audits in addition to other functions. Members of the Gram Sabha and the village panchayat, intermediate panchayat and district panchayat through their representatives, can raise issues of social concern and public interest and demand an explanation.&lt;/span&gt;&lt;/p&gt;

&lt;p style=&quot;text-align:justify&quot;&gt;&lt;span style=&quot;font-family:arial,helvetica,sans-serif; font-size:medium&quot;&gt;&amp;bull;&amp;nbsp;In order to supplement the Panchayati Raj Act, the Government of India, in 1996, passed another Act known as Panchayats (Extension to the Scheduled Areas) Act, which extended the provisions of the Constitution (73 Amendment) Act of 1992 to the tribal areas of Andhra Pradesh, Bihar, Gujarat, Himachal Pradesh, Maharashtra, Madhya Pradesh, Orissa and Rajasthan. This came into force on 24 December 1996.&lt;/span&gt;&lt;/p&gt;

&lt;p style=&quot;text-align:justify&quot;&gt;&lt;span style=&quot;font-family:arial,helvetica,sans-serif; font-size:medium&quot;&gt;&amp;bull;&amp;nbsp;Social Audits are mandatory as per the 73rd Constitutional Amendment in 1993, through which the Village communities are empowered to conduct social audit of all development work in their respective villages and the concerned authorities are duty bound to facilitate them. The social audits are expected to contribute to the process of empowerment of the beneficiaries and generate demand for the effective delivery of programmes. The instructions require that special Gram Sabhas be arranged to conduct Social Audits in every ward and that Social Audits of all ongoing development works be included as an item of discussion in every Gram Sabha meeting.&lt;/span&gt;&lt;/p&gt;

&lt;p style=&quot;text-align:justify&quot;&gt;&lt;span style=&quot;font-family:arial,helvetica,sans-serif; font-size:medium&quot;&gt;&amp;bull;&amp;nbsp;The provisions of Panchayats (extension to scheduled areas) Act 1996 lays down that the completion certificate for all villages development works can only be accorded by the Gram Sabha.&amp;nbsp; &lt;/span&gt;&lt;/p&gt;

&lt;p style=&quot;text-align:justify&quot;&gt;&lt;span style=&quot;font-family:arial,helvetica,sans-serif; font-size:medium&quot;&gt;&amp;bull;&amp;nbsp;Rajasthan (India) Panchayati Raj (Amendment) Act 2000 vested on the Ward Sabha on &amp;ldquo;getting information on the detailed estimates of works prepared to be taken in the area of the Ward Sabha, exercising &amp;ldquo;Social Audit&amp;rdquo; in all works implemented in the area of Ward Sabha and awarding utilization and completion certificate for such work&amp;nbsp;&amp;nbsp; &lt;/span&gt;&lt;/p&gt;

&lt;p style=&quot;text-align:justify&quot;&gt;&lt;span style=&quot;font-family:arial,helvetica,sans-serif; font-size:medium&quot;&gt;&amp;bull;&amp;nbsp;In the state of Madhya Pradesh (India) the process of Social Audit has been specified in the order No. 18069/22/JRY/vi - 7/96 dev. October 30th 1996. &lt;/span&gt;&lt;/p&gt;

&lt;p style=&quot;text-align:justify&quot;&gt;&lt;span style=&quot;font-family:arial,helvetica,sans-serif; font-size:medium&quot;&gt;&amp;bull;&amp;nbsp;In the state of Orissa the Social Audit in rural development works has been mandatory with the issuance of Govt. order in the month of September 2002.&amp;nbsp; &lt;/span&gt;&lt;/p&gt;

&lt;p style=&quot;text-align:justify&quot;&gt;**page**&amp;nbsp;&lt;/p&gt;

&lt;p style=&quot;text-align:justify&quot;&gt;&lt;span style=&quot;font-family:arial,helvetica,sans-serif; font-size:medium&quot;&gt;According to [inside]Social Audit and its Relevance to Audit of Public Utilities by M Parthasarathy[/inside],&lt;/span&gt;&lt;a href=&quot;http://www.asosai.org/journal1988/social_audit_and_its_relevance.htm&quot;&gt;&lt;span style=&quot;font-family:arial,helvetica,sans-serif; font-size:medium&quot;&gt;http://www.asosai.org/journal1988/social_audit_and_its_relevance.htm&lt;/span&gt;&lt;/a&gt;:&lt;span style=&quot;font-family:arial,helvetica,sans-serif; font-size:medium&quot;&gt; &lt;/span&gt;&lt;/p&gt;

&lt;p style=&quot;text-align:justify&quot;&gt;&amp;nbsp;&lt;/p&gt;

&lt;p style=&quot;text-align:justify&quot;&gt;&lt;span style=&quot;font-family:Arial; font-size:medium&quot;&gt;&amp;bull;&amp;nbsp;Social audit of public utilities or public undertakings would be greatly facilitated if the undertaking prepared a social accounting document. Several models of social accounting and reporting have been tried out in a number of countries but efforts at standardising the models have not borne fruit. Even simple reporting systems devised will enable the social auditor of public utilities or undertakings to draw conclusions about the social benefits and social detriments arising from the operation of a public utility over and beyond the quality of service rendered by it for which it is set up. A reading of such reports over a time period of few years can provide the basis for judging whether the net social benefit is growing in acceptable proportion to the encroachments made by the utility on the resources of the society&lt;/span&gt;&lt;/p&gt;

&lt;p style=&quot;text-align:justify&quot;&gt;&lt;span style=&quot;font-family:Arial; font-size:medium&quot;&gt;&amp;bull;&amp;nbsp;Perhaps the most serious difficulty faced by the social auditor is the absence of a well-conceived information system as part and parcel of a social welfare programme. Government agencies which design programmes often commit the error of relying on traditional government systems of information such as government accounts and government methods of reporting for conveying a picture of how a programme is progressing. This kind of hazy and incomplete system does not help them to take stock, speed up, slow down or apply corrective measures as and when required. In any case, the system can give no information on the social changes achieved nor on how other related programmes have affected a programme.&lt;/span&gt;&lt;/p&gt;

&lt;p style=&quot;text-align:justify&quot;&gt;&amp;nbsp;&lt;/p&gt;

&lt;div style=&quot;text-align:justify&quot;&gt;&lt;span style=&quot;font-family:arial,helvetica,sans-serif; font-size:medium&quot;&gt;According to [inside]Social Audit by Amitabh Mukhopadhyay[/inside], &lt;/span&gt;&lt;a href=&quot;http://www.india-seminar.com/2005/551/551%20amitabh%20mukhopadhyay.htm&quot;&gt;&lt;span style=&quot;font-family:arial,helvetica,sans-serif; font-size:medium&quot;&gt;http://www.india-seminar.com/2005/551/551%20amitabh%20mukhopadhyay.htm&lt;/span&gt;&lt;/a&gt;&lt;br /&gt;
&lt;br /&gt;
&lt;br /&gt;
&lt;span style=&quot;font-family:arial,helvetica,sans-serif; font-size:medium&quot;&gt;&amp;bull;&amp;nbsp;Constitutional amendments in 1992-93 for local self government which introduced provisions for accounts to be placed before the gram sabha and municipal wards are a revealing pointer to the need for accountability, not to a hierarchy of officialdom or representatives of the people but increasingly to people themselves, since they are the only stakeholders. That is the writing on the wall.&lt;/span&gt;&lt;span style=&quot;font-family:arial,helvetica,sans-serif; font-size:medium&quot;&gt; &lt;/span&gt;&lt;span style=&quot;font-family:arial,helvetica,sans-serif; font-size:medium&quot;&gt; &lt;/span&gt;&lt;/div&gt;

&lt;p style=&quot;text-align:justify&quot;&gt;&lt;span style=&quot;font-family:arial,helvetica,sans-serif; font-size:medium&quot;&gt;&amp;bull;&amp;nbsp;Social audit assumes even greater importance in the context of democratic decentralization since 1992-93. Structures for accountability are the weakest in panchayats and municipal bodies who are implementing anti-poverty programmes and providing basic social services. Half-hearted devolution of powers by most state governments continues to stymie their effectiveness. Planning by district planning committees as envisaged in the constitutional amendments has hardly been operationalized. At the sub-district level of taluk and gram panchayats, poor book-keeping is coupled with audit certification by Examiners, Local Funds of the state governments, which is by and large no more than an exercise in stamping and signing inadequately authenticated accounts. Hearing the complaints of residents before certifying accounts, as is the audit convention for local authorities in Europe, is nowhere even on the agenda in India. The sheer spread and numbers of the local bodies, to be considered against the availability of ethical auditors, are daunting. &lt;/span&gt;&lt;/p&gt;

&lt;p style=&quot;text-align:justify&quot;&gt;&amp;bull;&amp;nbsp;At the behest of the Union Finance Commission, the CAG has recently undertaken an exercise in providing technical guidance and supervision to Examiners, Local Funds, which needs to be supported by a vigorous movement for social audit. It must be remembered that, as against the concerns of departmental auditors for classification of transactions under relevant schemes and programmes, citizens are interested in the veracity of the details in BPL surveys, vouchers and muster rolls. The actual construction of permanent assets along proper specifications also matters to them.&lt;/p&gt;
&#039;,
		&#039;credit_writer&#039; =&gt; &#039;Rural Expert&#039;,
		&#039;article_img&#039; =&gt; &#039;&#039;,
		&#039;article_img_thumb&#039; =&gt; &#039;&#039;,
		&#039;status&#039; =&gt; (int) 1,
		&#039;show_on_home&#039; =&gt; (int) 1,
		&#039;lang&#039; =&gt; &#039;EN&#039;,
		&#039;category_id&#039; =&gt; (int) 9,
		&#039;tag_keyword&#039; =&gt; &#039;&#039;,
		&#039;seo_url&#039; =&gt; &#039;social-audit-48&#039;,
		&#039;meta_title&#039; =&gt; &#039;&#039;,
		&#039;meta_keywords&#039; =&gt; &#039;&#039;,
		&#039;meta_description&#039; =&gt; &#039;&#039;,
		&#039;noindex&#039; =&gt; (int) 0,
		&#039;publish_date&#039; =&gt; object(Cake\I18n\FrozenDate) {},
		&#039;most_visit_section_id&#039; =&gt; null,
		&#039;article_big_img&#039; =&gt; null,
		&#039;liveid&#039; =&gt; (int) 48,
		&#039;created&#039; =&gt; object(Cake\I18n\FrozenTime) {},
		&#039;modified&#039; =&gt; object(Cake\I18n\FrozenTime) {},
		&#039;edate&#039; =&gt; &#039;&#039;,
		&#039;tags&#039; =&gt; [[maximum depth reached]],
		&#039;category&#039; =&gt; object(App\Model\Entity\Category) {},
		&#039;[new]&#039; =&gt; false,
		&#039;[accessible]&#039; =&gt; [
			[maximum depth reached]
		],
		&#039;[dirty]&#039; =&gt; [[maximum depth reached]],
		&#039;[original]&#039; =&gt; [[maximum depth reached]],
		&#039;[virtual]&#039; =&gt; [[maximum depth reached]],
		&#039;[hasErrors]&#039; =&gt; false,
		&#039;[errors]&#039; =&gt; [[maximum depth reached]],
		&#039;[invalid]&#039; =&gt; [[maximum depth reached]],
		&#039;[repository]&#039; =&gt; &#039;Articles&#039;
	
	},
	&#039;articleid&#039; =&gt; (int) 18,
	&#039;metaTitle&#039; =&gt; &#039;Empowerment | Social Audit&#039;,
	&#039;metaKeywords&#039; =&gt; &#039;&#039;,
	&#039;metaDesc&#039; =&gt; &#039;&amp;nbsp;

KEY TRENDS

&amp;bull;&amp;nbsp;Social Audits are mandatory as per the 73rd Constitutional Amendment in 1993, through which the Village communities are empowered to conduct social audit of all development work in their respective villages and the concerned authorities are duty bound to...&#039;,
	&#039;disp&#039; =&gt; &#039;&lt;h3 style=&quot;text-align:justify&quot;&gt;&amp;nbsp;&lt;/h3&gt;&lt;p style=&quot;text-align:justify&quot;&gt;&lt;span style=&quot;font-family:arial,helvetica,sans-serif; font-size:medium&quot;&gt;KEY TRENDS&lt;/span&gt;&lt;/p&gt;&lt;p style=&quot;text-align:justify&quot;&gt;&lt;span style=&quot;font-family:arial,helvetica,sans-serif; font-size:medium&quot;&gt;&amp;bull;&amp;nbsp;Social Audits are mandatory as per the 73rd Constitutional Amendment in 1993, through which the Village communities are empowered to conduct social audit of all development work in their respective villages and the concerned authorities are duty bound to facilitate them*&lt;br /&gt;&amp;bull;&amp;nbsp;Constitutional amendments in 1992-93 for local self government which introduced provisions for accounts to be placed before the gram sabha and municipal wards are a revealing pointer to the need for accountability, not to a hierarchy of officialdom or representatives of the people but increasingly to people themselves, since they are the only stakeholders**&lt;br /&gt;&amp;bull;&amp;nbsp;Social Audit is a process in which, details of the resource, both financial and non-financial, used by public agencies for development initiatives are shared with the people, often through a public platform. Social Audits allow people to enforce accountability and transparency, providing the ultimate users an opportunity to scrutinize development initiatives*&lt;br /&gt;&amp;bull;&amp;nbsp;Social audit as a term was used as far back as the 1950s. There has been a flurry of activity and interest in the last seven to eight years in India and neighboring countries. Voluntary development organizations are also actively concerned***&lt;br /&gt;&amp;bull;&amp;nbsp;The key difference between development and social audit is that a social audit focuses on the neglected issue of social impacts, while a development audit has a broader focus including environment and economic issues, such as the efficiency of a project or programme***&lt;br /&gt;&amp;bull;&amp;nbsp;Social audit can also be used for auditing the performance of all three PRI tiers with a social audit committee at each level. These committees should not be permanent, but can be set up depending on the nature of programmes/schemes to be audited***&lt;br /&gt;&amp;bull;&amp;nbsp;Article 17 (2) of the NREGA says &amp;ldquo;the gram sabha shall conduct regular social audits of all the projects under the Scheme taken up within the Gram Panchayat&amp;rdquo;. Article 17 (3) says &amp;ldquo;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.&amp;rdquo;#&lt;/span&gt;&lt;/p&gt;&lt;p style=&quot;text-align:justify&quot;&gt;&amp;nbsp;&lt;/p&gt;&lt;p style=&quot;text-align:justify&quot;&gt;&lt;span style=&quot;font-family:arial,helvetica,sans-serif; font-size:small&quot;&gt;&lt;em&gt;* Vision Foundation (2005) Social Audit-Gram Sabha and Panchayati Raj-document, submitted to the Planning Commission, GoI, October&lt;br /&gt;** Social Audit by Amitabh Mukhopadhyay, Seminar&lt;br /&gt;*** Srivastava, KG and Datta, Chandan, &lt;/em&gt;&lt;/span&gt;&lt;a href=&quot;http://www.fao.org/DOCREP/006/AD346E/ad346e09.htm&quot; title=&quot;http://www.fao.org/DOCREP/006/AD346E/ad346e09.htm&quot;&gt;http://www.fao.org/DOCREP/006/AD346E/ad346e09.htm&lt;/a&gt;&lt;span style=&quot;font-family:arial,helvetica,sans-serif; font-size:small&quot;&gt;&lt;em&gt;&amp;nbsp;&lt;br /&gt;# Sinha, Rajesh Kumar: Accountability in Rural Wage Employment Programmes in India: Case of Social Audit in NREGA, &lt;/em&gt;&lt;/span&gt;&lt;a href=&quot;http://www.solutionexchange-un.net.in/decn/cr/res11020901.pdf&quot; title=&quot;http://www.solutionexchange-un.net.in/decn/cr/res11020901.pdf&quot;&gt;http://www.solutionexchange-un.net.in/decn/cr/res11020901.pdf&lt;/a&gt;&lt;span style=&quot;font-family:arial,helvetica,sans-serif; font-size:small&quot;&gt;&lt;em&gt; &lt;/em&gt;&lt;/span&gt;&lt;/p&gt;&lt;p style=&quot;text-align:justify&quot;&gt;&lt;span style=&quot;font-family:arial,helvetica,sans-serif; font-size:medium&quot;&gt;&#039;,
	&#039;lang&#039; =&gt; &#039;English&#039;,
	&#039;SITE_URL&#039; =&gt; &#039;https://im4change.in/&#039;,
	&#039;site_title&#039; =&gt; &#039;im4change&#039;,
	&#039;adminprix&#039; =&gt; &#039;admin&#039;
]
$article_current = object(App\Model\Entity\Article) {

	&#039;id&#039; =&gt; (int) 18,
	&#039;title&#039; =&gt; &#039;Social Audit&#039;,
	&#039;subheading&#039; =&gt; &#039;&#039;,
	&#039;description&#039; =&gt; &#039;&lt;h3 style=&quot;text-align:justify&quot;&gt;&amp;nbsp;&lt;/h3&gt;

&lt;p style=&quot;text-align:justify&quot;&gt;&lt;span style=&quot;font-family:arial,helvetica,sans-serif; font-size:medium&quot;&gt;KEY TRENDS&lt;/span&gt;&lt;/p&gt;

&lt;p style=&quot;text-align:justify&quot;&gt;&lt;span style=&quot;font-family:arial,helvetica,sans-serif; font-size:medium&quot;&gt;&amp;bull;&amp;nbsp;Social Audits are mandatory as per the 73rd Constitutional Amendment in 1993, through which the Village communities are empowered to conduct social audit of all development work in their respective villages and the concerned authorities are duty bound to facilitate them*&lt;br /&gt;
&amp;bull;&amp;nbsp;Constitutional amendments in 1992-93 for local self government which introduced provisions for accounts to be placed before the gram sabha and municipal wards are a revealing pointer to the need for accountability, not to a hierarchy of officialdom or representatives of the people but increasingly to people themselves, since they are the only stakeholders**&lt;br /&gt;
&amp;bull;&amp;nbsp;Social Audit is a process in which, details of the resource, both financial and non-financial, used by public agencies for development initiatives are shared with the people, often through a public platform. Social Audits allow people to enforce accountability and transparency, providing the ultimate users an opportunity to scrutinize development initiatives*&lt;br /&gt;
&amp;bull;&amp;nbsp;Social audit as a term was used as far back as the 1950s. There has been a flurry of activity and interest in the last seven to eight years in India and neighboring countries. Voluntary development organizations are also actively concerned***&lt;br /&gt;
&amp;bull;&amp;nbsp;The key difference between development and social audit is that a social audit focuses on the neglected issue of social impacts, while a development audit has a broader focus including environment and economic issues, such as the efficiency of a project or programme***&lt;br /&gt;
&amp;bull;&amp;nbsp;Social audit can also be used for auditing the performance of all three PRI tiers with a social audit committee at each level. These committees should not be permanent, but can be set up depending on the nature of programmes/schemes to be audited***&lt;br /&gt;
&amp;bull;&amp;nbsp;Article 17 (2) of the NREGA says &amp;ldquo;the gram sabha shall conduct regular social audits of all the projects under the Scheme taken up within the Gram Panchayat&amp;rdquo;. Article 17 (3) says &amp;ldquo;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.&amp;rdquo;#&lt;/span&gt;&lt;/p&gt;

&lt;p style=&quot;text-align:justify&quot;&gt;&amp;nbsp;&lt;/p&gt;

&lt;p style=&quot;text-align:justify&quot;&gt;&lt;span style=&quot;font-family:arial,helvetica,sans-serif; font-size:small&quot;&gt;&lt;em&gt;* Vision Foundation (2005) Social Audit-Gram Sabha and Panchayati Raj-document, submitted to the Planning Commission, GoI, October&lt;br /&gt;
** Social Audit by Amitabh Mukhopadhyay, Seminar&lt;br /&gt;
*** Srivastava, KG and Datta, Chandan, &lt;/em&gt;&lt;/span&gt;&lt;a href=&quot;http://www.fao.org/DOCREP/006/AD346E/ad346e09.htm&quot;&gt;&lt;span style=&quot;font-family:arial,helvetica,sans-serif; font-size:small&quot;&gt;&lt;em&gt;http://www.fao.org/DOCREP/006/AD346E/ad346e09.htm&lt;/em&gt;&lt;/span&gt;&lt;/a&gt;&lt;span style=&quot;font-family:arial,helvetica,sans-serif; font-size:small&quot;&gt;&lt;em&gt;&amp;nbsp;&lt;br /&gt;
# Sinha, Rajesh Kumar: Accountability in Rural Wage Employment Programmes in India: Case of Social Audit in NREGA, &lt;/em&gt;&lt;/span&gt;&lt;a href=&quot;http://www.solutionexchange-un.net.in/decn/cr/res11020901.pdf&quot;&gt;&lt;span style=&quot;font-family:arial,helvetica,sans-serif; font-size:small&quot;&gt;&lt;em&gt;http://www.solutionexchange-un.net.in/decn/cr/res11020901.pdf&lt;/em&gt;&lt;/span&gt;&lt;/a&gt;&lt;span style=&quot;font-family:arial,helvetica,sans-serif; font-size:small&quot;&gt;&lt;em&gt; &lt;/em&gt;&lt;/span&gt;&lt;/p&gt;

&lt;p style=&quot;text-align:justify&quot;&gt;&lt;span style=&quot;font-family:arial,helvetica,sans-serif; font-size:medium&quot;&gt;**page** &lt;/span&gt;&lt;/p&gt;

&lt;p style=&quot;text-align:justify&quot;&gt;Please &lt;a href=&quot;/upload/files/MGNREGA%20Social%20Audit%20Report%20November%202020.pdf&quot;&gt;click here&lt;/a&gt; to access the [inside]MGNREGA Social Audit Report: Analytical Overview of the Public Information Available on NREGA-MIS (released in November 2020)[/inside] by Social Accountability Forum for Action and Research. This brief looks at the Social Audit data available on the NREGA MIS for the financial years 2018-19 and 2019-20, which is updated by the state Social Audit Units (SAUs).&lt;/p&gt;

&lt;p style=&quot;text-align:justify&quot;&gt;Kindly &lt;a href=&quot;/upload/files/Performance%20Audit%20of%20social%20audits%20conducted%20by%20C%26AG.pdf&quot;&gt;click here&lt;/a&gt; to access the document entitled [inside]Performance Audit of social audits conducted by Comptroller and Auditor-General of India[/inside].&lt;/p&gt;

&lt;p style=&quot;text-align:justify&quot;&gt;**page**&lt;/p&gt;

&lt;p style=&quot;text-align:justify&quot;&gt;&lt;span style=&quot;font-family:arial,helvetica,sans-serif; font-size:medium&quot;&gt;According to Empower.org,&lt;/span&gt;&lt;br /&gt;
&lt;a href=&quot;http://www.empowerpoor.com/backgrounder.asp?report=800&quot;&gt;&lt;span style=&quot;font-family:arial,helvetica,sans-serif; font-size:medium&quot;&gt;http://www.empowerpoor.com/backgrounder.asp?report=800&lt;/span&gt;&lt;/a&gt;:&lt;span style=&quot;font-family:arial,helvetica,sans-serif; font-size:medium&quot;&gt; &lt;/span&gt;&lt;/p&gt;

&lt;p style=&quot;text-align:justify&quot;&gt;&lt;span style=&quot;font-family:Arial; font-size:medium&quot;&gt;[inside]Social audit rules under National Rural Employment Guaranty Scheme (NREGS)[/inside]: &lt;/span&gt;&lt;/p&gt;

&lt;p style=&quot;text-align:justify&quot;&gt;&lt;span style=&quot;font-family:Arial; font-size:medium&quot;&gt;&amp;bull;&amp;nbsp;The rules lay out procedures under the three main stages of a social audit: preparatory phase, social audit forum, and post-social audit phase. &lt;/span&gt;&lt;/p&gt;

&lt;p style=&quot;text-align:justify&quot;&gt;&lt;span style=&quot;font-family:Arial; font-size:medium&quot;&gt;&amp;bull;&amp;nbsp;The social audit forum (meeting of the gram sabha) must be conducted every six months, be presided over by a person selected by the forum, and must be widely publicised beforehand. &lt;/span&gt;&lt;/p&gt;

&lt;p style=&quot;text-align:justify&quot;&gt;&lt;span style=&quot;font-family:Arial; font-size:medium&quot;&gt;&amp;bull;&amp;nbsp;The &amp;lsquo;action taken report&amp;rsquo; relating to the previous social audit must be read out, attendance of all concerned officials is compulsory, and minutes of the meeting must be recorded by the secretary in the prescribed format. The audit is open to any outside individual, group, or NGO. &lt;/span&gt;&lt;/p&gt;

&lt;p style=&quot;text-align:justify&quot;&gt;&lt;span style=&quot;font-family:Arial; font-size:medium&quot;&gt;&amp;bull;&amp;nbsp;The post-audit phase requires all complaints of non-performance to be looked into, and anyone involved in deviation of funds to be held accountable and the loss made good. &lt;/span&gt;&lt;/p&gt;

&lt;p style=&quot;text-align:justify&quot;&gt;&lt;span style=&quot;font-family:Arial; font-size:medium&quot;&gt;&amp;bull;&amp;nbsp;The rules clearly state who is accountable for what at each stage of programme implementation. It also says that the central government will meet the costs of establishing and running a social audit cell at the state level.&lt;/span&gt;&lt;/p&gt;

&lt;p style=&quot;text-align:justify&quot;&gt;&lt;span style=&quot;font-family:arial,helvetica,sans-serif&quot;&gt;&lt;span style=&quot;font-size:medium&quot;&gt;According to the [inside]Vision Foundation&amp;#39;s (2005) Social Audit-Gram Sabha and Panchayati Raj-document[/inside], submitted to the Planning Commission, GoI, October,&lt;/span&gt;&lt;/span&gt;&lt;br /&gt;
&lt;a href=&quot;http://planningcommission.nic.in/reports/sereport/ser/stdy_sagspr.pdf&quot;&gt;&lt;span style=&quot;font-family:arial,helvetica,sans-serif; font-size:medium&quot;&gt;http://planningcommission.nic.in/reports/sereport/ser/stdy_sagspr.pdf&lt;/span&gt;&lt;/a&gt;:&lt;/p&gt;

&lt;p style=&quot;text-align:justify&quot;&gt;&lt;span style=&quot;font-family:arial,helvetica,sans-serif; font-size:medium&quot;&gt;&amp;bull;&amp;nbsp;&amp;quot;Social Audit is a process in which, details of the resource, both financial and non-financial, used by public agencies for development initiatives are shared with the people, often through a public platform. Social Audits allow people to enforce accountability and transparency, providing the ultimate users an opportunity to scrutinize development initiatives.&amp;rdquo;&lt;/span&gt;&lt;/p&gt;

&lt;p style=&quot;text-align:justify&quot;&gt;&lt;span style=&quot;font-family:arial,helvetica,sans-serif; font-size:medium&quot;&gt;&amp;bull;&amp;nbsp;In the Panchayati Raj set up, the Gram Sabha, the general assembly of villagers, has a key role for effective functioning of Panchayats. In the Gram Sabha meeting, the rural poor, the women and the marginalised people would now get an opportunity to join in decision making on matters affecting their lives. &lt;/span&gt;&lt;/p&gt;

&lt;p style=&quot;text-align:justify&quot;&gt;&lt;span style=&quot;font-family:arial,helvetica,sans-serif; font-size:medium&quot;&gt;&amp;bull;&amp;nbsp;Active functioning of the Gram Sabha would ensure a participatory democracy with transparency, accountability and achievement. Gram Sabha has been given&amp;nbsp; &amp;lsquo;watchdog&amp;rsquo; powers and responsibilities by the Panchayati Raj Acts in most States to supervise and monitor the functioning of&amp;nbsp; panchayat elected representatives and government functionaries, and examine the annual statement of accounts and audit reports. &lt;/span&gt;&lt;/p&gt;

&lt;p style=&quot;text-align:justify&quot;&gt;&lt;span style=&quot;font-family:arial,helvetica,sans-serif; font-size:medium&quot;&gt;&amp;bull;&amp;nbsp;These are implied powers indirectly empowering Gram Sabhas to carry out social audits in addition to other functions. Members of the Gram Sabha and the village panchayat, intermediate panchayat and district panchayat through their representatives, can raise issues of social concern and public interest and demand an explanation.&lt;/span&gt;&lt;/p&gt;

&lt;p style=&quot;text-align:justify&quot;&gt;&lt;span style=&quot;font-family:arial,helvetica,sans-serif; font-size:medium&quot;&gt;&amp;bull;&amp;nbsp;In order to supplement the Panchayati Raj Act, the Government of India, in 1996, passed another Act known as Panchayats (Extension to the Scheduled Areas) Act, which extended the provisions of the Constitution (73 Amendment) Act of 1992 to the tribal areas of Andhra Pradesh, Bihar, Gujarat, Himachal Pradesh, Maharashtra, Madhya Pradesh, Orissa and Rajasthan. This came into force on 24 December 1996.&lt;/span&gt;&lt;/p&gt;

&lt;p style=&quot;text-align:justify&quot;&gt;&lt;span style=&quot;font-family:arial,helvetica,sans-serif; font-size:medium&quot;&gt;&amp;bull;&amp;nbsp;Social Audits are mandatory as per the 73rd Constitutional Amendment in 1993, through which the Village communities are empowered to conduct social audit of all development work in their respective villages and the concerned authorities are duty bound to facilitate them. The social audits are expected to contribute to the process of empowerment of the beneficiaries and generate demand for the effective delivery of programmes. The instructions require that special Gram Sabhas be arranged to conduct Social Audits in every ward and that Social Audits of all ongoing development works be included as an item of discussion in every Gram Sabha meeting.&lt;/span&gt;&lt;/p&gt;

&lt;p style=&quot;text-align:justify&quot;&gt;&lt;span style=&quot;font-family:arial,helvetica,sans-serif; font-size:medium&quot;&gt;&amp;bull;&amp;nbsp;The provisions of Panchayats (extension to scheduled areas) Act 1996 lays down that the completion certificate for all villages development works can only be accorded by the Gram Sabha.&amp;nbsp; &lt;/span&gt;&lt;/p&gt;

&lt;p style=&quot;text-align:justify&quot;&gt;&lt;span style=&quot;font-family:arial,helvetica,sans-serif; font-size:medium&quot;&gt;&amp;bull;&amp;nbsp;Rajasthan (India) Panchayati Raj (Amendment) Act 2000 vested on the Ward Sabha on &amp;ldquo;getting information on the detailed estimates of works prepared to be taken in the area of the Ward Sabha, exercising &amp;ldquo;Social Audit&amp;rdquo; in all works implemented in the area of Ward Sabha and awarding utilization and completion certificate for such work&amp;nbsp;&amp;nbsp; &lt;/span&gt;&lt;/p&gt;

&lt;p style=&quot;text-align:justify&quot;&gt;&lt;span style=&quot;font-family:arial,helvetica,sans-serif; font-size:medium&quot;&gt;&amp;bull;&amp;nbsp;In the state of Madhya Pradesh (India) the process of Social Audit has been specified in the order No. 18069/22/JRY/vi - 7/96 dev. October 30th 1996. &lt;/span&gt;&lt;/p&gt;

&lt;p style=&quot;text-align:justify&quot;&gt;&lt;span style=&quot;font-family:arial,helvetica,sans-serif; font-size:medium&quot;&gt;&amp;bull;&amp;nbsp;In the state of Orissa the Social Audit in rural development works has been mandatory with the issuance of Govt. order in the month of September 2002.&amp;nbsp; &lt;/span&gt;&lt;/p&gt;

&lt;p style=&quot;text-align:justify&quot;&gt;**page**&amp;nbsp;&lt;/p&gt;

&lt;p style=&quot;text-align:justify&quot;&gt;&lt;span style=&quot;font-family:arial,helvetica,sans-serif; font-size:medium&quot;&gt;According to [inside]Social Audit and its Relevance to Audit of Public Utilities by M Parthasarathy[/inside],&lt;/span&gt;&lt;a href=&quot;http://www.asosai.org/journal1988/social_audit_and_its_relevance.htm&quot;&gt;&lt;span style=&quot;font-family:arial,helvetica,sans-serif; font-size:medium&quot;&gt;http://www.asosai.org/journal1988/social_audit_and_its_relevance.htm&lt;/span&gt;&lt;/a&gt;:&lt;span style=&quot;font-family:arial,helvetica,sans-serif; font-size:medium&quot;&gt; &lt;/span&gt;&lt;/p&gt;

&lt;p style=&quot;text-align:justify&quot;&gt;&amp;nbsp;&lt;/p&gt;

&lt;p style=&quot;text-align:justify&quot;&gt;&lt;span style=&quot;font-family:Arial; font-size:medium&quot;&gt;&amp;bull;&amp;nbsp;Social audit of public utilities or public undertakings would be greatly facilitated if the undertaking prepared a social accounting document. Several models of social accounting and reporting have been tried out in a number of countries but efforts at standardising the models have not borne fruit. Even simple reporting systems devised will enable the social auditor of public utilities or undertakings to draw conclusions about the social benefits and social detriments arising from the operation of a public utility over and beyond the quality of service rendered by it for which it is set up. A reading of such reports over a time period of few years can provide the basis for judging whether the net social benefit is growing in acceptable proportion to the encroachments made by the utility on the resources of the society&lt;/span&gt;&lt;/p&gt;

&lt;p style=&quot;text-align:justify&quot;&gt;&lt;span style=&quot;font-family:Arial; font-size:medium&quot;&gt;&amp;bull;&amp;nbsp;Perhaps the most serious difficulty faced by the social auditor is the absence of a well-conceived information system as part and parcel of a social welfare programme. Government agencies which design programmes often commit the error of relying on traditional government systems of information such as government accounts and government methods of reporting for conveying a picture of how a programme is progressing. This kind of hazy and incomplete system does not help them to take stock, speed up, slow down or apply corrective measures as and when required. In any case, the system can give no information on the social changes achieved nor on how other related programmes have affected a programme.&lt;/span&gt;&lt;/p&gt;

&lt;p style=&quot;text-align:justify&quot;&gt;&amp;nbsp;&lt;/p&gt;

&lt;div style=&quot;text-align:justify&quot;&gt;&lt;span style=&quot;font-family:arial,helvetica,sans-serif; font-size:medium&quot;&gt;According to [inside]Social Audit by Amitabh Mukhopadhyay[/inside], &lt;/span&gt;&lt;a href=&quot;http://www.india-seminar.com/2005/551/551%20amitabh%20mukhopadhyay.htm&quot;&gt;&lt;span style=&quot;font-family:arial,helvetica,sans-serif; font-size:medium&quot;&gt;http://www.india-seminar.com/2005/551/551%20amitabh%20mukhopadhyay.htm&lt;/span&gt;&lt;/a&gt;&lt;br /&gt;
&lt;br /&gt;
&lt;br /&gt;
&lt;span style=&quot;font-family:arial,helvetica,sans-serif; font-size:medium&quot;&gt;&amp;bull;&amp;nbsp;Constitutional amendments in 1992-93 for local self government which introduced provisions for accounts to be placed before the gram sabha and municipal wards are a revealing pointer to the need for accountability, not to a hierarchy of officialdom or representatives of the people but increasingly to people themselves, since they are the only stakeholders. That is the writing on the wall.&lt;/span&gt;&lt;span style=&quot;font-family:arial,helvetica,sans-serif; font-size:medium&quot;&gt; &lt;/span&gt;&lt;span style=&quot;font-family:arial,helvetica,sans-serif; font-size:medium&quot;&gt; &lt;/span&gt;&lt;/div&gt;

&lt;p style=&quot;text-align:justify&quot;&gt;&lt;span style=&quot;font-family:arial,helvetica,sans-serif; font-size:medium&quot;&gt;&amp;bull;&amp;nbsp;Social audit assumes even greater importance in the context of democratic decentralization since 1992-93. Structures for accountability are the weakest in panchayats and municipal bodies who are implementing anti-poverty programmes and providing basic social services. Half-hearted devolution of powers by most state governments continues to stymie their effectiveness. Planning by district planning committees as envisaged in the constitutional amendments has hardly been operationalized. At the sub-district level of taluk and gram panchayats, poor book-keeping is coupled with audit certification by Examiners, Local Funds of the state governments, which is by and large no more than an exercise in stamping and signing inadequately authenticated accounts. Hearing the complaints of residents before certifying accounts, as is the audit convention for local authorities in Europe, is nowhere even on the agenda in India. The sheer spread and numbers of the local bodies, to be considered against the availability of ethical auditors, are daunting. &lt;/span&gt;&lt;/p&gt;

&lt;p style=&quot;text-align:justify&quot;&gt;&amp;bull;&amp;nbsp;At the behest of the Union Finance Commission, the CAG has recently undertaken an exercise in providing technical guidance and supervision to Examiners, Local Funds, which needs to be supported by a vigorous movement for social audit. It must be remembered that, as against the concerns of departmental auditors for classification of transactions under relevant schemes and programmes, citizens are interested in the veracity of the details in BPL surveys, vouchers and muster rolls. The actual construction of permanent assets along proper specifications also matters to them.&lt;/p&gt;
&#039;,
	&#039;credit_writer&#039; =&gt; &#039;Rural Expert&#039;,
	&#039;article_img&#039; =&gt; &#039;&#039;,
	&#039;article_img_thumb&#039; =&gt; &#039;&#039;,
	&#039;status&#039; =&gt; (int) 1,
	&#039;show_on_home&#039; =&gt; (int) 1,
	&#039;lang&#039; =&gt; &#039;EN&#039;,
	&#039;category_id&#039; =&gt; (int) 9,
	&#039;tag_keyword&#039; =&gt; &#039;&#039;,
	&#039;seo_url&#039; =&gt; &#039;social-audit-48&#039;,
	&#039;meta_title&#039; =&gt; &#039;&#039;,
	&#039;meta_keywords&#039; =&gt; &#039;&#039;,
	&#039;meta_description&#039; =&gt; &#039;&#039;,
	&#039;noindex&#039; =&gt; (int) 0,
	&#039;publish_date&#039; =&gt; object(Cake\I18n\FrozenDate) {},
	&#039;most_visit_section_id&#039; =&gt; null,
	&#039;article_big_img&#039; =&gt; null,
	&#039;liveid&#039; =&gt; (int) 48,
	&#039;created&#039; =&gt; object(Cake\I18n\FrozenTime) {},
	&#039;modified&#039; =&gt; object(Cake\I18n\FrozenTime) {},
	&#039;edate&#039; =&gt; &#039;&#039;,
	&#039;tags&#039; =&gt; [],
	&#039;category&#039; =&gt; object(App\Model\Entity\Category) {},
	&#039;[new]&#039; =&gt; false,
	&#039;[accessible]&#039; =&gt; [
		&#039;*&#039; =&gt; true,
		&#039;id&#039; =&gt; false
	],
	&#039;[dirty]&#039; =&gt; [],
	&#039;[original]&#039; =&gt; [],
	&#039;[virtual]&#039; =&gt; [],
	&#039;[hasErrors]&#039; =&gt; false,
	&#039;[errors]&#039; =&gt; [],
	&#039;[invalid]&#039; =&gt; [],
	&#039;[repository]&#039; =&gt; &#039;Articles&#039;

}
$articleid = (int) 18
$metaTitle = &#039;Empowerment | Social Audit&#039;
$metaKeywords = &#039;&#039;
$metaDesc = &#039;&amp;nbsp;

KEY TRENDS

&amp;bull;&amp;nbsp;Social Audits are mandatory as per the 73rd Constitutional Amendment in 1993, through which the Village communities are empowered to conduct social audit of all development work in their respective villages and the concerned authorities are duty bound to...&#039;
$disp = &#039;&lt;h3 style=&quot;text-align:justify&quot;&gt;&amp;nbsp;&lt;/h3&gt;&lt;p style=&quot;text-align:justify&quot;&gt;&lt;span style=&quot;font-family:arial,helvetica,sans-serif; font-size:medium&quot;&gt;KEY TRENDS&lt;/span&gt;&lt;/p&gt;&lt;p style=&quot;text-align:justify&quot;&gt;&lt;span style=&quot;font-family:arial,helvetica,sans-serif; font-size:medium&quot;&gt;&amp;bull;&amp;nbsp;Social Audits are mandatory as per the 73rd Constitutional Amendment in 1993, through which the Village communities are empowered to conduct social audit of all development work in their respective villages and the concerned authorities are duty bound to facilitate them*&lt;br /&gt;&amp;bull;&amp;nbsp;Constitutional amendments in 1992-93 for local self government which introduced provisions for accounts to be placed before the gram sabha and municipal wards are a revealing pointer to the need for accountability, not to a hierarchy of officialdom or representatives of the people but increasingly to people themselves, since they are the only stakeholders**&lt;br /&gt;&amp;bull;&amp;nbsp;Social Audit is a process in which, details of the resource, both financial and non-financial, used by public agencies for development initiatives are shared with the people, often through a public platform. Social Audits allow people to enforce accountability and transparency, providing the ultimate users an opportunity to scrutinize development initiatives*&lt;br /&gt;&amp;bull;&amp;nbsp;Social audit as a term was used as far back as the 1950s. There has been a flurry of activity and interest in the last seven to eight years in India and neighboring countries. Voluntary development organizations are also actively concerned***&lt;br /&gt;&amp;bull;&amp;nbsp;The key difference between development and social audit is that a social audit focuses on the neglected issue of social impacts, while a development audit has a broader focus including environment and economic issues, such as the efficiency of a project or programme***&lt;br /&gt;&amp;bull;&amp;nbsp;Social audit can also be used for auditing the performance of all three PRI tiers with a social audit committee at each level. These committees should not be permanent, but can be set up depending on the nature of programmes/schemes to be audited***&lt;br /&gt;&amp;bull;&amp;nbsp;Article 17 (2) of the NREGA says &amp;ldquo;the gram sabha shall conduct regular social audits of all the projects under the Scheme taken up within the Gram Panchayat&amp;rdquo;. Article 17 (3) says &amp;ldquo;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.&amp;rdquo;#&lt;/span&gt;&lt;/p&gt;&lt;p style=&quot;text-align:justify&quot;&gt;&amp;nbsp;&lt;/p&gt;&lt;p style=&quot;text-align:justify&quot;&gt;&lt;span style=&quot;font-family:arial,helvetica,sans-serif; font-size:small&quot;&gt;&lt;em&gt;* Vision Foundation (2005) Social Audit-Gram Sabha and Panchayati Raj-document, submitted to the Planning Commission, GoI, October&lt;br /&gt;** Social Audit by Amitabh Mukhopadhyay, Seminar&lt;br /&gt;*** Srivastava, KG and Datta, Chandan, &lt;/em&gt;&lt;/span&gt;&lt;a href=&quot;http://www.fao.org/DOCREP/006/AD346E/ad346e09.htm&quot; title=&quot;http://www.fao.org/DOCREP/006/AD346E/ad346e09.htm&quot;&gt;http://www.fao.org/DOCREP/006/AD346E/ad346e09.htm&lt;/a&gt;&lt;span style=&quot;font-family:arial,helvetica,sans-serif; font-size:small&quot;&gt;&lt;em&gt;&amp;nbsp;&lt;br /&gt;# Sinha, Rajesh Kumar: Accountability in Rural Wage Employment Programmes in India: Case of Social Audit in NREGA, &lt;/em&gt;&lt;/span&gt;&lt;a href=&quot;http://www.solutionexchange-un.net.in/decn/cr/res11020901.pdf&quot; title=&quot;http://www.solutionexchange-un.net.in/decn/cr/res11020901.pdf&quot;&gt;http://www.solutionexchange-un.net.in/decn/cr/res11020901.pdf&lt;/a&gt;&lt;span style=&quot;font-family:arial,helvetica,sans-serif; font-size:small&quot;&gt;&lt;em&gt; &lt;/em&gt;&lt;/span&gt;&lt;/p&gt;&lt;p style=&quot;text-align:justify&quot;&gt;&lt;span style=&quot;font-family:arial,helvetica,sans-serif; font-size:medium&quot;&gt;&#039;
$lang = &#039;English&#039;
$SITE_URL = &#039;https://im4change.in/&#039;
$site_title = &#039;im4change&#039;
$adminprix = &#039;admin&#039;</pre><pre class="stack-trace">include - APP/Template/Layout/printlayout.ctp, line 8
Cake\View\View::_evaluate() - CORE/src/View/View.php, line 1413
Cake\View\View::_render() - CORE/src/View/View.php, line 1374
Cake\View\View::renderLayout() - CORE/src/View/View.php, line 927
Cake\View\View::render() - CORE/src/View/View.php, line 885
Cake\Controller\Controller::render() - CORE/src/Controller/Controller.php, line 791
Cake\Http\ActionDispatcher::_invoke() - CORE/src/Http/ActionDispatcher.php, line 126
Cake\Http\ActionDispatcher::dispatch() - CORE/src/Http/ActionDispatcher.php, line 94
Cake\Http\BaseApplication::__invoke() - CORE/src/Http/BaseApplication.php, line 235
Cake\Http\Runner::__invoke() - CORE/src/Http/Runner.php, line 65
Cake\Routing\Middleware\RoutingMiddleware::__invoke() - CORE/src/Routing/Middleware/RoutingMiddleware.php, line 162
Cake\Http\Runner::__invoke() - CORE/src/Http/Runner.php, line 65
Cake\Routing\Middleware\AssetMiddleware::__invoke() - CORE/src/Routing/Middleware/AssetMiddleware.php, line 88
Cake\Http\Runner::__invoke() - CORE/src/Http/Runner.php, line 65
Cake\Error\Middleware\ErrorHandlerMiddleware::__invoke() - CORE/src/Error/Middleware/ErrorHandlerMiddleware.php, line 96
Cake\Http\Runner::__invoke() - CORE/src/Http/Runner.php, line 65
Cake\Http\Runner::run() - CORE/src/Http/Runner.php, line 51</pre></div></pre>empowerment/social-audit-48.html"/>
    <meta http-equiv="Content-Type" content="text/html; charset=utf-8"/>
    <link href="https://im4change.in/css/control.css" rel="stylesheet" type="text/css"
          media="all"/>
    <title>Empowerment | Social Audit | Im4change.org</title>
    <meta name="description" content="&nbsp;

KEY TRENDS

&bull;&nbsp;Social Audits are mandatory as per the 73rd Constitutional Amendment in 1993, through which the Village communities are empowered to conduct social audit of all development work in their respective villages and the concerned authorities are duty bound to..."/>
    <script src="https://im4change.in/js/jquery-1.10.2.js"></script>
    <script type="text/javascript" src="https://im4change.in/js/jquery-migrate.min.js"></script>
    <script language="javascript" type="text/javascript">

        $(document).ready(function () {
            var img = $("img")[0]; // Get my img elem
            var pic_real_width, pic_real_height;
            $("<img/>") // Make in memory copy of image to avoid css issues
                .attr("src", $(img).attr("src"))
                .load(function () {
                    pic_real_width = this.width;   // Note: $(this).width() will not
                    pic_real_height = this.height; // work for in memory images.
                });
        });
    </script>
    <style type="text/css">
        @media screen {
            div.divFooter {
                display: block;
            }
        }

        @media print {
            .printbutton {
                display: none !important;
            }
        }
    </style>
</head>
<body>
<table cellpadding="0" cellspacing="0" border="0" width="98%" align="center">
    <tr>
        <td class="top_bg">
            <div class="divFooter">
                <img src="https://im4change.in/images/logo1.jpg" height="59" border="0"
                     alt="Resource centre on India's rural distress" style="padding-top:14px;"/>
            </div>

        </td>
    </tr>
    <tr>
        <td id="topspace">&nbsp;</td>
    </tr>

    <tr id="topspace">
        <td>&nbsp;</td>
    </tr>
    <tr>
        <td height="50" style="border-bottom:1px solid #000; padding-top:10px;" class="printbutton">
            <form><input type="button" value=" Print this page "
                         onclick="window.print();return false;"/></form>
        </td>
    </tr>

    <tr>
        <td width="100%">
            <h1 class="news_headlines" style="font-style:normal">
                <strong>Social Audit</strong></h1>
        </td>
    </tr>
    <tr>
        <td width="100%" style="font-family:Arial, 'Segoe Script', 'Segoe UI', sans-serif, serif"><font size="3">
                <h3 style="text-align:justify">&nbsp;</h3><p style="text-align:justify"><span style="font-family:arial,helvetica,sans-serif; font-size:medium">KEY TRENDS</span></p><p style="text-align:justify"><span style="font-family:arial,helvetica,sans-serif; font-size:medium">&bull;&nbsp;Social Audits are mandatory as per the 73rd Constitutional Amendment in 1993, through which the Village communities are empowered to conduct social audit of all development work in their respective villages and the concerned authorities are duty bound to facilitate them*<br />&bull;&nbsp;Constitutional amendments in 1992-93 for local self government which introduced provisions for accounts to be placed before the gram sabha and municipal wards are a revealing pointer to the need for accountability, not to a hierarchy of officialdom or representatives of the people but increasingly to people themselves, since they are the only stakeholders**<br />&bull;&nbsp;Social Audit is a process in which, details of the resource, both financial and non-financial, used by public agencies for development initiatives are shared with the people, often through a public platform. Social Audits allow people to enforce accountability and transparency, providing the ultimate users an opportunity to scrutinize development initiatives*<br />&bull;&nbsp;Social audit as a term was used as far back as the 1950s. There has been a flurry of activity and interest in the last seven to eight years in India and neighboring countries. Voluntary development organizations are also actively concerned***<br />&bull;&nbsp;The key difference between development and social audit is that a social audit focuses on the neglected issue of social impacts, while a development audit has a broader focus including environment and economic issues, such as the efficiency of a project or programme***<br />&bull;&nbsp;Social audit can also be used for auditing the performance of all three PRI tiers with a social audit committee at each level. These committees should not be permanent, but can be set up depending on the nature of programmes/schemes to be audited***<br />&bull;&nbsp;Article 17 (2) of the NREGA says &ldquo;the gram sabha shall conduct regular social audits of all the projects under the Scheme taken up within the Gram Panchayat&rdquo;. Article 17 (3) says &ldquo;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.&rdquo;#</span></p><p style="text-align:justify">&nbsp;</p><p style="text-align:justify"><span style="font-family:arial,helvetica,sans-serif; font-size:small"><em>* Vision Foundation (2005) Social Audit-Gram Sabha and Panchayati Raj-document, submitted to the Planning Commission, GoI, October<br />** Social Audit by Amitabh Mukhopadhyay, Seminar<br />*** Srivastava, KG and Datta, Chandan, </em></span><a href="http://www.fao.org/DOCREP/006/AD346E/ad346e09.htm" title="http://www.fao.org/DOCREP/006/AD346E/ad346e09.htm">http://www.fao.org/DOCREP/006/AD346E/ad346e09.htm</a><span style="font-family:arial,helvetica,sans-serif; font-size:small"><em>&nbsp;<br /># Sinha, Rajesh Kumar: Accountability in Rural Wage Employment Programmes in India: Case of Social Audit in NREGA, </em></span><a href="http://www.solutionexchange-un.net.in/decn/cr/res11020901.pdf" title="http://www.solutionexchange-un.net.in/decn/cr/res11020901.pdf">http://www.solutionexchange-un.net.in/decn/cr/res11020901.pdf</a><span style="font-family:arial,helvetica,sans-serif; font-size:small"><em> </em></span></p><p style="text-align:justify"><span style="font-family:arial,helvetica,sans-serif; font-size:medium">               </font>
        </td>
    </tr>
    <tr>
        <td>&nbsp;</td>
    </tr>

    <tr>
        <td height="50" style="border-top:1px solid #000; border-bottom:1px solid #000;padding-top:10px;">
            <form><input type="button" value=" Print this page "
                         onclick="window.print();return false;"/></form>
        </td>
    </tr>
</table></body>
</html>'

}
$maxBufferLength = (int) 8192
$file = '/home/brlfuser/public_html/vendor/cakephp/cakephp/src/Error/Debugger.php'
$line = (int) 853
$message = 'Unable to emit headers. Headers sent in file=/home/brlfuser/public_html/vendor/cakephp/cakephp/src/Error/Debugger.php line=853'
Cake\Http\ResponseEmitter::emit() - CORE/src/Http/ResponseEmitter.php, line 48
Cake\Http\Server::emit() - CORE/src/Http/Server.php, line 141
[main] - ROOT/webroot/index.php, line 39

Warning (2): Cannot modify header information - headers already sent by (output started at /home/brlfuser/public_html/vendor/cakephp/cakephp/src/Error/Debugger.php:853) [CORE/src/Http/ResponseEmitter.php, line 148]
Code Context
            $response->getStatusCode(),

            ($reasonPhrase ? ' ' . $reasonPhrase : '')

        ));
$response = object(Cake\Http\Response) {

	'status' => (int) 200,
	'contentType' => 'text/html',
	'headers' => [
		'Content-Type' => [
			[maximum depth reached]
		]
	],
	'file' => null,
	'fileRange' => [],
	'cookies' => object(Cake\Http\Cookie\CookieCollection) {},
	'cacheDirectives' => [],
	'body' => '<!DOCTYPE html PUBLIC "-//W3C//DTD XHTML 1.0 Transitional//EN"
        "http://www.w3.org/TR/xhtml1/DTD/xhtml1-transitional.dtd">
<html xmlns="http://www.w3.org/1999/xhtml">
<head>
    <link rel="canonical" href="https://im4change.in/<pre class="cake-error"><a href="javascript:void(0);" onclick="document.getElementById('cakeErr67d34776bcc1d-trace').style.display = (document.getElementById('cakeErr67d34776bcc1d-trace').style.display == 'none' ? '' : 'none');"><b>Notice</b> (8)</a>: Undefined variable: urlPrefix [<b>APP/Template/Layout/printlayout.ctp</b>, line <b>8</b>]<div id="cakeErr67d34776bcc1d-trace" class="cake-stack-trace" style="display: none;"><a href="javascript:void(0);" onclick="document.getElementById('cakeErr67d34776bcc1d-code').style.display = (document.getElementById('cakeErr67d34776bcc1d-code').style.display == 'none' ? '' : 'none')">Code</a> <a href="javascript:void(0);" onclick="document.getElementById('cakeErr67d34776bcc1d-context').style.display = (document.getElementById('cakeErr67d34776bcc1d-context').style.display == 'none' ? '' : 'none')">Context</a><pre id="cakeErr67d34776bcc1d-code" class="cake-code-dump" style="display: none;"><code><span style="color: #000000"><span style="color: #0000BB"></span><span style="color: #007700">&lt;</span><span style="color: #0000BB">head</span><span style="color: #007700">&gt;
</span></span></code>
<span class="code-highlight"><code><span style="color: #000000">&nbsp;&nbsp;&nbsp;&nbsp;&lt;link&nbsp;rel="canonical"&nbsp;href="<span style="color: #0000BB">&lt;?php&nbsp;</span><span style="color: #007700">echo&nbsp;</span><span style="color: #0000BB">Configure</span><span style="color: #007700">::</span><span style="color: #0000BB">read</span><span style="color: #007700">(</span><span style="color: #DD0000">'SITE_URL'</span><span style="color: #007700">);&nbsp;</span><span style="color: #0000BB">?&gt;&lt;?php&nbsp;</span><span style="color: #007700">echo&nbsp;</span><span style="color: #0000BB">$urlPrefix</span><span style="color: #007700">;</span><span style="color: #0000BB">?&gt;&lt;?php&nbsp;</span><span style="color: #007700">echo&nbsp;</span><span style="color: #0000BB">$article_current</span><span style="color: #007700">-&gt;</span><span style="color: #0000BB">category</span><span style="color: #007700">-&gt;</span><span style="color: #0000BB">slug</span><span style="color: #007700">;&nbsp;</span><span style="color: #0000BB">?&gt;</span>/<span style="color: #0000BB">&lt;?php&nbsp;</span><span style="color: #007700">echo&nbsp;</span><span style="color: #0000BB">$article_current</span><span style="color: #007700">-&gt;</span><span style="color: #0000BB">seo_url</span><span style="color: #007700">;&nbsp;</span><span style="color: #0000BB">?&gt;</span>.html"/&gt;
</span></code></span>
<code><span style="color: #000000"><span style="color: #0000BB">&nbsp;&nbsp;&nbsp;&nbsp;</span><span style="color: #007700">&lt;</span><span style="color: #0000BB">meta&nbsp;http</span><span style="color: #007700">-</span><span style="color: #0000BB">equiv</span><span style="color: #007700">=</span><span style="color: #DD0000">"Content-Type"&nbsp;</span><span style="color: #0000BB">content</span><span style="color: #007700">=</span><span style="color: #DD0000">"text/html;&nbsp;charset=utf-8"</span><span style="color: #007700">/&gt;
</span></span></code></pre><pre id="cakeErr67d34776bcc1d-context" class="cake-context" style="display: none;">$viewFile = &#039;/home/brlfuser/public_html/src/Template/Layout/printlayout.ctp&#039;
$dataForView = [
	&#039;article_current&#039; =&gt; object(App\Model\Entity\Article) {

		&#039;id&#039; =&gt; (int) 18,
		&#039;title&#039; =&gt; &#039;Social Audit&#039;,
		&#039;subheading&#039; =&gt; &#039;&#039;,
		&#039;description&#039; =&gt; &#039;&lt;h3 style=&quot;text-align:justify&quot;&gt;&amp;nbsp;&lt;/h3&gt;

&lt;p style=&quot;text-align:justify&quot;&gt;&lt;span style=&quot;font-family:arial,helvetica,sans-serif; font-size:medium&quot;&gt;KEY TRENDS&lt;/span&gt;&lt;/p&gt;

&lt;p style=&quot;text-align:justify&quot;&gt;&lt;span style=&quot;font-family:arial,helvetica,sans-serif; font-size:medium&quot;&gt;&amp;bull;&amp;nbsp;Social Audits are mandatory as per the 73rd Constitutional Amendment in 1993, through which the Village communities are empowered to conduct social audit of all development work in their respective villages and the concerned authorities are duty bound to facilitate them*&lt;br /&gt;
&amp;bull;&amp;nbsp;Constitutional amendments in 1992-93 for local self government which introduced provisions for accounts to be placed before the gram sabha and municipal wards are a revealing pointer to the need for accountability, not to a hierarchy of officialdom or representatives of the people but increasingly to people themselves, since they are the only stakeholders**&lt;br /&gt;
&amp;bull;&amp;nbsp;Social Audit is a process in which, details of the resource, both financial and non-financial, used by public agencies for development initiatives are shared with the people, often through a public platform. Social Audits allow people to enforce accountability and transparency, providing the ultimate users an opportunity to scrutinize development initiatives*&lt;br /&gt;
&amp;bull;&amp;nbsp;Social audit as a term was used as far back as the 1950s. There has been a flurry of activity and interest in the last seven to eight years in India and neighboring countries. Voluntary development organizations are also actively concerned***&lt;br /&gt;
&amp;bull;&amp;nbsp;The key difference between development and social audit is that a social audit focuses on the neglected issue of social impacts, while a development audit has a broader focus including environment and economic issues, such as the efficiency of a project or programme***&lt;br /&gt;
&amp;bull;&amp;nbsp;Social audit can also be used for auditing the performance of all three PRI tiers with a social audit committee at each level. These committees should not be permanent, but can be set up depending on the nature of programmes/schemes to be audited***&lt;br /&gt;
&amp;bull;&amp;nbsp;Article 17 (2) of the NREGA says &amp;ldquo;the gram sabha shall conduct regular social audits of all the projects under the Scheme taken up within the Gram Panchayat&amp;rdquo;. Article 17 (3) says &amp;ldquo;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.&amp;rdquo;#&lt;/span&gt;&lt;/p&gt;

&lt;p style=&quot;text-align:justify&quot;&gt;&amp;nbsp;&lt;/p&gt;

&lt;p style=&quot;text-align:justify&quot;&gt;&lt;span style=&quot;font-family:arial,helvetica,sans-serif; font-size:small&quot;&gt;&lt;em&gt;* Vision Foundation (2005) Social Audit-Gram Sabha and Panchayati Raj-document, submitted to the Planning Commission, GoI, October&lt;br /&gt;
** Social Audit by Amitabh Mukhopadhyay, Seminar&lt;br /&gt;
*** Srivastava, KG and Datta, Chandan, &lt;/em&gt;&lt;/span&gt;&lt;a href=&quot;http://www.fao.org/DOCREP/006/AD346E/ad346e09.htm&quot;&gt;&lt;span style=&quot;font-family:arial,helvetica,sans-serif; font-size:small&quot;&gt;&lt;em&gt;http://www.fao.org/DOCREP/006/AD346E/ad346e09.htm&lt;/em&gt;&lt;/span&gt;&lt;/a&gt;&lt;span style=&quot;font-family:arial,helvetica,sans-serif; font-size:small&quot;&gt;&lt;em&gt;&amp;nbsp;&lt;br /&gt;
# Sinha, Rajesh Kumar: Accountability in Rural Wage Employment Programmes in India: Case of Social Audit in NREGA, &lt;/em&gt;&lt;/span&gt;&lt;a href=&quot;http://www.solutionexchange-un.net.in/decn/cr/res11020901.pdf&quot;&gt;&lt;span style=&quot;font-family:arial,helvetica,sans-serif; font-size:small&quot;&gt;&lt;em&gt;http://www.solutionexchange-un.net.in/decn/cr/res11020901.pdf&lt;/em&gt;&lt;/span&gt;&lt;/a&gt;&lt;span style=&quot;font-family:arial,helvetica,sans-serif; font-size:small&quot;&gt;&lt;em&gt; &lt;/em&gt;&lt;/span&gt;&lt;/p&gt;

&lt;p style=&quot;text-align:justify&quot;&gt;&lt;span style=&quot;font-family:arial,helvetica,sans-serif; font-size:medium&quot;&gt;**page** &lt;/span&gt;&lt;/p&gt;

&lt;p style=&quot;text-align:justify&quot;&gt;Please &lt;a href=&quot;/upload/files/MGNREGA%20Social%20Audit%20Report%20November%202020.pdf&quot;&gt;click here&lt;/a&gt; to access the [inside]MGNREGA Social Audit Report: Analytical Overview of the Public Information Available on NREGA-MIS (released in November 2020)[/inside] by Social Accountability Forum for Action and Research. This brief looks at the Social Audit data available on the NREGA MIS for the financial years 2018-19 and 2019-20, which is updated by the state Social Audit Units (SAUs).&lt;/p&gt;

&lt;p style=&quot;text-align:justify&quot;&gt;Kindly &lt;a href=&quot;/upload/files/Performance%20Audit%20of%20social%20audits%20conducted%20by%20C%26AG.pdf&quot;&gt;click here&lt;/a&gt; to access the document entitled [inside]Performance Audit of social audits conducted by Comptroller and Auditor-General of India[/inside].&lt;/p&gt;

&lt;p style=&quot;text-align:justify&quot;&gt;**page**&lt;/p&gt;

&lt;p style=&quot;text-align:justify&quot;&gt;&lt;span style=&quot;font-family:arial,helvetica,sans-serif; font-size:medium&quot;&gt;According to Empower.org,&lt;/span&gt;&lt;br /&gt;
&lt;a href=&quot;http://www.empowerpoor.com/backgrounder.asp?report=800&quot;&gt;&lt;span style=&quot;font-family:arial,helvetica,sans-serif; font-size:medium&quot;&gt;http://www.empowerpoor.com/backgrounder.asp?report=800&lt;/span&gt;&lt;/a&gt;:&lt;span style=&quot;font-family:arial,helvetica,sans-serif; font-size:medium&quot;&gt; &lt;/span&gt;&lt;/p&gt;

&lt;p style=&quot;text-align:justify&quot;&gt;&lt;span style=&quot;font-family:Arial; font-size:medium&quot;&gt;[inside]Social audit rules under National Rural Employment Guaranty Scheme (NREGS)[/inside]: &lt;/span&gt;&lt;/p&gt;

&lt;p style=&quot;text-align:justify&quot;&gt;&lt;span style=&quot;font-family:Arial; font-size:medium&quot;&gt;&amp;bull;&amp;nbsp;The rules lay out procedures under the three main stages of a social audit: preparatory phase, social audit forum, and post-social audit phase. &lt;/span&gt;&lt;/p&gt;

&lt;p style=&quot;text-align:justify&quot;&gt;&lt;span style=&quot;font-family:Arial; font-size:medium&quot;&gt;&amp;bull;&amp;nbsp;The social audit forum (meeting of the gram sabha) must be conducted every six months, be presided over by a person selected by the forum, and must be widely publicised beforehand. &lt;/span&gt;&lt;/p&gt;

&lt;p style=&quot;text-align:justify&quot;&gt;&lt;span style=&quot;font-family:Arial; font-size:medium&quot;&gt;&amp;bull;&amp;nbsp;The &amp;lsquo;action taken report&amp;rsquo; relating to the previous social audit must be read out, attendance of all concerned officials is compulsory, and minutes of the meeting must be recorded by the secretary in the prescribed format. The audit is open to any outside individual, group, or NGO. &lt;/span&gt;&lt;/p&gt;

&lt;p style=&quot;text-align:justify&quot;&gt;&lt;span style=&quot;font-family:Arial; font-size:medium&quot;&gt;&amp;bull;&amp;nbsp;The post-audit phase requires all complaints of non-performance to be looked into, and anyone involved in deviation of funds to be held accountable and the loss made good. &lt;/span&gt;&lt;/p&gt;

&lt;p style=&quot;text-align:justify&quot;&gt;&lt;span style=&quot;font-family:Arial; font-size:medium&quot;&gt;&amp;bull;&amp;nbsp;The rules clearly state who is accountable for what at each stage of programme implementation. It also says that the central government will meet the costs of establishing and running a social audit cell at the state level.&lt;/span&gt;&lt;/p&gt;

&lt;p style=&quot;text-align:justify&quot;&gt;&lt;span style=&quot;font-family:arial,helvetica,sans-serif&quot;&gt;&lt;span style=&quot;font-size:medium&quot;&gt;According to the [inside]Vision Foundation&amp;#39;s (2005) Social Audit-Gram Sabha and Panchayati Raj-document[/inside], submitted to the Planning Commission, GoI, October,&lt;/span&gt;&lt;/span&gt;&lt;br /&gt;
&lt;a href=&quot;http://planningcommission.nic.in/reports/sereport/ser/stdy_sagspr.pdf&quot;&gt;&lt;span style=&quot;font-family:arial,helvetica,sans-serif; font-size:medium&quot;&gt;http://planningcommission.nic.in/reports/sereport/ser/stdy_sagspr.pdf&lt;/span&gt;&lt;/a&gt;:&lt;/p&gt;

&lt;p style=&quot;text-align:justify&quot;&gt;&lt;span style=&quot;font-family:arial,helvetica,sans-serif; font-size:medium&quot;&gt;&amp;bull;&amp;nbsp;&amp;quot;Social Audit is a process in which, details of the resource, both financial and non-financial, used by public agencies for development initiatives are shared with the people, often through a public platform. Social Audits allow people to enforce accountability and transparency, providing the ultimate users an opportunity to scrutinize development initiatives.&amp;rdquo;&lt;/span&gt;&lt;/p&gt;

&lt;p style=&quot;text-align:justify&quot;&gt;&lt;span style=&quot;font-family:arial,helvetica,sans-serif; font-size:medium&quot;&gt;&amp;bull;&amp;nbsp;In the Panchayati Raj set up, the Gram Sabha, the general assembly of villagers, has a key role for effective functioning of Panchayats. In the Gram Sabha meeting, the rural poor, the women and the marginalised people would now get an opportunity to join in decision making on matters affecting their lives. &lt;/span&gt;&lt;/p&gt;

&lt;p style=&quot;text-align:justify&quot;&gt;&lt;span style=&quot;font-family:arial,helvetica,sans-serif; font-size:medium&quot;&gt;&amp;bull;&amp;nbsp;Active functioning of the Gram Sabha would ensure a participatory democracy with transparency, accountability and achievement. Gram Sabha has been given&amp;nbsp; &amp;lsquo;watchdog&amp;rsquo; powers and responsibilities by the Panchayati Raj Acts in most States to supervise and monitor the functioning of&amp;nbsp; panchayat elected representatives and government functionaries, and examine the annual statement of accounts and audit reports. &lt;/span&gt;&lt;/p&gt;

&lt;p style=&quot;text-align:justify&quot;&gt;&lt;span style=&quot;font-family:arial,helvetica,sans-serif; font-size:medium&quot;&gt;&amp;bull;&amp;nbsp;These are implied powers indirectly empowering Gram Sabhas to carry out social audits in addition to other functions. Members of the Gram Sabha and the village panchayat, intermediate panchayat and district panchayat through their representatives, can raise issues of social concern and public interest and demand an explanation.&lt;/span&gt;&lt;/p&gt;

&lt;p style=&quot;text-align:justify&quot;&gt;&lt;span style=&quot;font-family:arial,helvetica,sans-serif; font-size:medium&quot;&gt;&amp;bull;&amp;nbsp;In order to supplement the Panchayati Raj Act, the Government of India, in 1996, passed another Act known as Panchayats (Extension to the Scheduled Areas) Act, which extended the provisions of the Constitution (73 Amendment) Act of 1992 to the tribal areas of Andhra Pradesh, Bihar, Gujarat, Himachal Pradesh, Maharashtra, Madhya Pradesh, Orissa and Rajasthan. This came into force on 24 December 1996.&lt;/span&gt;&lt;/p&gt;

&lt;p style=&quot;text-align:justify&quot;&gt;&lt;span style=&quot;font-family:arial,helvetica,sans-serif; font-size:medium&quot;&gt;&amp;bull;&amp;nbsp;Social Audits are mandatory as per the 73rd Constitutional Amendment in 1993, through which the Village communities are empowered to conduct social audit of all development work in their respective villages and the concerned authorities are duty bound to facilitate them. The social audits are expected to contribute to the process of empowerment of the beneficiaries and generate demand for the effective delivery of programmes. The instructions require that special Gram Sabhas be arranged to conduct Social Audits in every ward and that Social Audits of all ongoing development works be included as an item of discussion in every Gram Sabha meeting.&lt;/span&gt;&lt;/p&gt;

&lt;p style=&quot;text-align:justify&quot;&gt;&lt;span style=&quot;font-family:arial,helvetica,sans-serif; font-size:medium&quot;&gt;&amp;bull;&amp;nbsp;The provisions of Panchayats (extension to scheduled areas) Act 1996 lays down that the completion certificate for all villages development works can only be accorded by the Gram Sabha.&amp;nbsp; &lt;/span&gt;&lt;/p&gt;

&lt;p style=&quot;text-align:justify&quot;&gt;&lt;span style=&quot;font-family:arial,helvetica,sans-serif; font-size:medium&quot;&gt;&amp;bull;&amp;nbsp;Rajasthan (India) Panchayati Raj (Amendment) Act 2000 vested on the Ward Sabha on &amp;ldquo;getting information on the detailed estimates of works prepared to be taken in the area of the Ward Sabha, exercising &amp;ldquo;Social Audit&amp;rdquo; in all works implemented in the area of Ward Sabha and awarding utilization and completion certificate for such work&amp;nbsp;&amp;nbsp; &lt;/span&gt;&lt;/p&gt;

&lt;p style=&quot;text-align:justify&quot;&gt;&lt;span style=&quot;font-family:arial,helvetica,sans-serif; font-size:medium&quot;&gt;&amp;bull;&amp;nbsp;In the state of Madhya Pradesh (India) the process of Social Audit has been specified in the order No. 18069/22/JRY/vi - 7/96 dev. October 30th 1996. &lt;/span&gt;&lt;/p&gt;

&lt;p style=&quot;text-align:justify&quot;&gt;&lt;span style=&quot;font-family:arial,helvetica,sans-serif; font-size:medium&quot;&gt;&amp;bull;&amp;nbsp;In the state of Orissa the Social Audit in rural development works has been mandatory with the issuance of Govt. order in the month of September 2002.&amp;nbsp; &lt;/span&gt;&lt;/p&gt;

&lt;p style=&quot;text-align:justify&quot;&gt;**page**&amp;nbsp;&lt;/p&gt;

&lt;p style=&quot;text-align:justify&quot;&gt;&lt;span style=&quot;font-family:arial,helvetica,sans-serif; font-size:medium&quot;&gt;According to [inside]Social Audit and its Relevance to Audit of Public Utilities by M Parthasarathy[/inside],&lt;/span&gt;&lt;a href=&quot;http://www.asosai.org/journal1988/social_audit_and_its_relevance.htm&quot;&gt;&lt;span style=&quot;font-family:arial,helvetica,sans-serif; font-size:medium&quot;&gt;http://www.asosai.org/journal1988/social_audit_and_its_relevance.htm&lt;/span&gt;&lt;/a&gt;:&lt;span style=&quot;font-family:arial,helvetica,sans-serif; font-size:medium&quot;&gt; &lt;/span&gt;&lt;/p&gt;

&lt;p style=&quot;text-align:justify&quot;&gt;&amp;nbsp;&lt;/p&gt;

&lt;p style=&quot;text-align:justify&quot;&gt;&lt;span style=&quot;font-family:Arial; font-size:medium&quot;&gt;&amp;bull;&amp;nbsp;Social audit of public utilities or public undertakings would be greatly facilitated if the undertaking prepared a social accounting document. Several models of social accounting and reporting have been tried out in a number of countries but efforts at standardising the models have not borne fruit. Even simple reporting systems devised will enable the social auditor of public utilities or undertakings to draw conclusions about the social benefits and social detriments arising from the operation of a public utility over and beyond the quality of service rendered by it for which it is set up. A reading of such reports over a time period of few years can provide the basis for judging whether the net social benefit is growing in acceptable proportion to the encroachments made by the utility on the resources of the society&lt;/span&gt;&lt;/p&gt;

&lt;p style=&quot;text-align:justify&quot;&gt;&lt;span style=&quot;font-family:Arial; font-size:medium&quot;&gt;&amp;bull;&amp;nbsp;Perhaps the most serious difficulty faced by the social auditor is the absence of a well-conceived information system as part and parcel of a social welfare programme. Government agencies which design programmes often commit the error of relying on traditional government systems of information such as government accounts and government methods of reporting for conveying a picture of how a programme is progressing. This kind of hazy and incomplete system does not help them to take stock, speed up, slow down or apply corrective measures as and when required. In any case, the system can give no information on the social changes achieved nor on how other related programmes have affected a programme.&lt;/span&gt;&lt;/p&gt;

&lt;p style=&quot;text-align:justify&quot;&gt;&amp;nbsp;&lt;/p&gt;

&lt;div style=&quot;text-align:justify&quot;&gt;&lt;span style=&quot;font-family:arial,helvetica,sans-serif; font-size:medium&quot;&gt;According to [inside]Social Audit by Amitabh Mukhopadhyay[/inside], &lt;/span&gt;&lt;a href=&quot;http://www.india-seminar.com/2005/551/551%20amitabh%20mukhopadhyay.htm&quot;&gt;&lt;span style=&quot;font-family:arial,helvetica,sans-serif; font-size:medium&quot;&gt;http://www.india-seminar.com/2005/551/551%20amitabh%20mukhopadhyay.htm&lt;/span&gt;&lt;/a&gt;&lt;br /&gt;
&lt;br /&gt;
&lt;br /&gt;
&lt;span style=&quot;font-family:arial,helvetica,sans-serif; font-size:medium&quot;&gt;&amp;bull;&amp;nbsp;Constitutional amendments in 1992-93 for local self government which introduced provisions for accounts to be placed before the gram sabha and municipal wards are a revealing pointer to the need for accountability, not to a hierarchy of officialdom or representatives of the people but increasingly to people themselves, since they are the only stakeholders. That is the writing on the wall.&lt;/span&gt;&lt;span style=&quot;font-family:arial,helvetica,sans-serif; font-size:medium&quot;&gt; &lt;/span&gt;&lt;span style=&quot;font-family:arial,helvetica,sans-serif; font-size:medium&quot;&gt; &lt;/span&gt;&lt;/div&gt;

&lt;p style=&quot;text-align:justify&quot;&gt;&lt;span style=&quot;font-family:arial,helvetica,sans-serif; font-size:medium&quot;&gt;&amp;bull;&amp;nbsp;Social audit assumes even greater importance in the context of democratic decentralization since 1992-93. Structures for accountability are the weakest in panchayats and municipal bodies who are implementing anti-poverty programmes and providing basic social services. Half-hearted devolution of powers by most state governments continues to stymie their effectiveness. Planning by district planning committees as envisaged in the constitutional amendments has hardly been operationalized. At the sub-district level of taluk and gram panchayats, poor book-keeping is coupled with audit certification by Examiners, Local Funds of the state governments, which is by and large no more than an exercise in stamping and signing inadequately authenticated accounts. Hearing the complaints of residents before certifying accounts, as is the audit convention for local authorities in Europe, is nowhere even on the agenda in India. The sheer spread and numbers of the local bodies, to be considered against the availability of ethical auditors, are daunting. &lt;/span&gt;&lt;/p&gt;

&lt;p style=&quot;text-align:justify&quot;&gt;&amp;bull;&amp;nbsp;At the behest of the Union Finance Commission, the CAG has recently undertaken an exercise in providing technical guidance and supervision to Examiners, Local Funds, which needs to be supported by a vigorous movement for social audit. It must be remembered that, as against the concerns of departmental auditors for classification of transactions under relevant schemes and programmes, citizens are interested in the veracity of the details in BPL surveys, vouchers and muster rolls. The actual construction of permanent assets along proper specifications also matters to them.&lt;/p&gt;
&#039;,
		&#039;credit_writer&#039; =&gt; &#039;Rural Expert&#039;,
		&#039;article_img&#039; =&gt; &#039;&#039;,
		&#039;article_img_thumb&#039; =&gt; &#039;&#039;,
		&#039;status&#039; =&gt; (int) 1,
		&#039;show_on_home&#039; =&gt; (int) 1,
		&#039;lang&#039; =&gt; &#039;EN&#039;,
		&#039;category_id&#039; =&gt; (int) 9,
		&#039;tag_keyword&#039; =&gt; &#039;&#039;,
		&#039;seo_url&#039; =&gt; &#039;social-audit-48&#039;,
		&#039;meta_title&#039; =&gt; &#039;&#039;,
		&#039;meta_keywords&#039; =&gt; &#039;&#039;,
		&#039;meta_description&#039; =&gt; &#039;&#039;,
		&#039;noindex&#039; =&gt; (int) 0,
		&#039;publish_date&#039; =&gt; object(Cake\I18n\FrozenDate) {},
		&#039;most_visit_section_id&#039; =&gt; null,
		&#039;article_big_img&#039; =&gt; null,
		&#039;liveid&#039; =&gt; (int) 48,
		&#039;created&#039; =&gt; object(Cake\I18n\FrozenTime) {},
		&#039;modified&#039; =&gt; object(Cake\I18n\FrozenTime) {},
		&#039;edate&#039; =&gt; &#039;&#039;,
		&#039;tags&#039; =&gt; [[maximum depth reached]],
		&#039;category&#039; =&gt; object(App\Model\Entity\Category) {},
		&#039;[new]&#039; =&gt; false,
		&#039;[accessible]&#039; =&gt; [
			[maximum depth reached]
		],
		&#039;[dirty]&#039; =&gt; [[maximum depth reached]],
		&#039;[original]&#039; =&gt; [[maximum depth reached]],
		&#039;[virtual]&#039; =&gt; [[maximum depth reached]],
		&#039;[hasErrors]&#039; =&gt; false,
		&#039;[errors]&#039; =&gt; [[maximum depth reached]],
		&#039;[invalid]&#039; =&gt; [[maximum depth reached]],
		&#039;[repository]&#039; =&gt; &#039;Articles&#039;
	
	},
	&#039;articleid&#039; =&gt; (int) 18,
	&#039;metaTitle&#039; =&gt; &#039;Empowerment | Social Audit&#039;,
	&#039;metaKeywords&#039; =&gt; &#039;&#039;,
	&#039;metaDesc&#039; =&gt; &#039;&amp;nbsp;

KEY TRENDS

&amp;bull;&amp;nbsp;Social Audits are mandatory as per the 73rd Constitutional Amendment in 1993, through which the Village communities are empowered to conduct social audit of all development work in their respective villages and the concerned authorities are duty bound to...&#039;,
	&#039;disp&#039; =&gt; &#039;&lt;h3 style=&quot;text-align:justify&quot;&gt;&amp;nbsp;&lt;/h3&gt;&lt;p style=&quot;text-align:justify&quot;&gt;&lt;span style=&quot;font-family:arial,helvetica,sans-serif; font-size:medium&quot;&gt;KEY TRENDS&lt;/span&gt;&lt;/p&gt;&lt;p style=&quot;text-align:justify&quot;&gt;&lt;span style=&quot;font-family:arial,helvetica,sans-serif; font-size:medium&quot;&gt;&amp;bull;&amp;nbsp;Social Audits are mandatory as per the 73rd Constitutional Amendment in 1993, through which the Village communities are empowered to conduct social audit of all development work in their respective villages and the concerned authorities are duty bound to facilitate them*&lt;br /&gt;&amp;bull;&amp;nbsp;Constitutional amendments in 1992-93 for local self government which introduced provisions for accounts to be placed before the gram sabha and municipal wards are a revealing pointer to the need for accountability, not to a hierarchy of officialdom or representatives of the people but increasingly to people themselves, since they are the only stakeholders**&lt;br /&gt;&amp;bull;&amp;nbsp;Social Audit is a process in which, details of the resource, both financial and non-financial, used by public agencies for development initiatives are shared with the people, often through a public platform. Social Audits allow people to enforce accountability and transparency, providing the ultimate users an opportunity to scrutinize development initiatives*&lt;br /&gt;&amp;bull;&amp;nbsp;Social audit as a term was used as far back as the 1950s. There has been a flurry of activity and interest in the last seven to eight years in India and neighboring countries. Voluntary development organizations are also actively concerned***&lt;br /&gt;&amp;bull;&amp;nbsp;The key difference between development and social audit is that a social audit focuses on the neglected issue of social impacts, while a development audit has a broader focus including environment and economic issues, such as the efficiency of a project or programme***&lt;br /&gt;&amp;bull;&amp;nbsp;Social audit can also be used for auditing the performance of all three PRI tiers with a social audit committee at each level. These committees should not be permanent, but can be set up depending on the nature of programmes/schemes to be audited***&lt;br /&gt;&amp;bull;&amp;nbsp;Article 17 (2) of the NREGA says &amp;ldquo;the gram sabha shall conduct regular social audits of all the projects under the Scheme taken up within the Gram Panchayat&amp;rdquo;. Article 17 (3) says &amp;ldquo;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.&amp;rdquo;#&lt;/span&gt;&lt;/p&gt;&lt;p style=&quot;text-align:justify&quot;&gt;&amp;nbsp;&lt;/p&gt;&lt;p style=&quot;text-align:justify&quot;&gt;&lt;span style=&quot;font-family:arial,helvetica,sans-serif; font-size:small&quot;&gt;&lt;em&gt;* Vision Foundation (2005) Social Audit-Gram Sabha and Panchayati Raj-document, submitted to the Planning Commission, GoI, October&lt;br /&gt;** Social Audit by Amitabh Mukhopadhyay, Seminar&lt;br /&gt;*** Srivastava, KG and Datta, Chandan, &lt;/em&gt;&lt;/span&gt;&lt;a href=&quot;http://www.fao.org/DOCREP/006/AD346E/ad346e09.htm&quot; title=&quot;http://www.fao.org/DOCREP/006/AD346E/ad346e09.htm&quot;&gt;http://www.fao.org/DOCREP/006/AD346E/ad346e09.htm&lt;/a&gt;&lt;span style=&quot;font-family:arial,helvetica,sans-serif; font-size:small&quot;&gt;&lt;em&gt;&amp;nbsp;&lt;br /&gt;# Sinha, Rajesh Kumar: Accountability in Rural Wage Employment Programmes in India: Case of Social Audit in NREGA, &lt;/em&gt;&lt;/span&gt;&lt;a href=&quot;http://www.solutionexchange-un.net.in/decn/cr/res11020901.pdf&quot; title=&quot;http://www.solutionexchange-un.net.in/decn/cr/res11020901.pdf&quot;&gt;http://www.solutionexchange-un.net.in/decn/cr/res11020901.pdf&lt;/a&gt;&lt;span style=&quot;font-family:arial,helvetica,sans-serif; font-size:small&quot;&gt;&lt;em&gt; &lt;/em&gt;&lt;/span&gt;&lt;/p&gt;&lt;p style=&quot;text-align:justify&quot;&gt;&lt;span style=&quot;font-family:arial,helvetica,sans-serif; font-size:medium&quot;&gt;&#039;,
	&#039;lang&#039; =&gt; &#039;English&#039;,
	&#039;SITE_URL&#039; =&gt; &#039;https://im4change.in/&#039;,
	&#039;site_title&#039; =&gt; &#039;im4change&#039;,
	&#039;adminprix&#039; =&gt; &#039;admin&#039;
]
$article_current = object(App\Model\Entity\Article) {

	&#039;id&#039; =&gt; (int) 18,
	&#039;title&#039; =&gt; &#039;Social Audit&#039;,
	&#039;subheading&#039; =&gt; &#039;&#039;,
	&#039;description&#039; =&gt; &#039;&lt;h3 style=&quot;text-align:justify&quot;&gt;&amp;nbsp;&lt;/h3&gt;

&lt;p style=&quot;text-align:justify&quot;&gt;&lt;span style=&quot;font-family:arial,helvetica,sans-serif; font-size:medium&quot;&gt;KEY TRENDS&lt;/span&gt;&lt;/p&gt;

&lt;p style=&quot;text-align:justify&quot;&gt;&lt;span style=&quot;font-family:arial,helvetica,sans-serif; font-size:medium&quot;&gt;&amp;bull;&amp;nbsp;Social Audits are mandatory as per the 73rd Constitutional Amendment in 1993, through which the Village communities are empowered to conduct social audit of all development work in their respective villages and the concerned authorities are duty bound to facilitate them*&lt;br /&gt;
&amp;bull;&amp;nbsp;Constitutional amendments in 1992-93 for local self government which introduced provisions for accounts to be placed before the gram sabha and municipal wards are a revealing pointer to the need for accountability, not to a hierarchy of officialdom or representatives of the people but increasingly to people themselves, since they are the only stakeholders**&lt;br /&gt;
&amp;bull;&amp;nbsp;Social Audit is a process in which, details of the resource, both financial and non-financial, used by public agencies for development initiatives are shared with the people, often through a public platform. Social Audits allow people to enforce accountability and transparency, providing the ultimate users an opportunity to scrutinize development initiatives*&lt;br /&gt;
&amp;bull;&amp;nbsp;Social audit as a term was used as far back as the 1950s. There has been a flurry of activity and interest in the last seven to eight years in India and neighboring countries. Voluntary development organizations are also actively concerned***&lt;br /&gt;
&amp;bull;&amp;nbsp;The key difference between development and social audit is that a social audit focuses on the neglected issue of social impacts, while a development audit has a broader focus including environment and economic issues, such as the efficiency of a project or programme***&lt;br /&gt;
&amp;bull;&amp;nbsp;Social audit can also be used for auditing the performance of all three PRI tiers with a social audit committee at each level. These committees should not be permanent, but can be set up depending on the nature of programmes/schemes to be audited***&lt;br /&gt;
&amp;bull;&amp;nbsp;Article 17 (2) of the NREGA says &amp;ldquo;the gram sabha shall conduct regular social audits of all the projects under the Scheme taken up within the Gram Panchayat&amp;rdquo;. Article 17 (3) says &amp;ldquo;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.&amp;rdquo;#&lt;/span&gt;&lt;/p&gt;

&lt;p style=&quot;text-align:justify&quot;&gt;&amp;nbsp;&lt;/p&gt;

&lt;p style=&quot;text-align:justify&quot;&gt;&lt;span style=&quot;font-family:arial,helvetica,sans-serif; font-size:small&quot;&gt;&lt;em&gt;* Vision Foundation (2005) Social Audit-Gram Sabha and Panchayati Raj-document, submitted to the Planning Commission, GoI, October&lt;br /&gt;
** Social Audit by Amitabh Mukhopadhyay, Seminar&lt;br /&gt;
*** Srivastava, KG and Datta, Chandan, &lt;/em&gt;&lt;/span&gt;&lt;a href=&quot;http://www.fao.org/DOCREP/006/AD346E/ad346e09.htm&quot;&gt;&lt;span style=&quot;font-family:arial,helvetica,sans-serif; font-size:small&quot;&gt;&lt;em&gt;http://www.fao.org/DOCREP/006/AD346E/ad346e09.htm&lt;/em&gt;&lt;/span&gt;&lt;/a&gt;&lt;span style=&quot;font-family:arial,helvetica,sans-serif; font-size:small&quot;&gt;&lt;em&gt;&amp;nbsp;&lt;br /&gt;
# Sinha, Rajesh Kumar: Accountability in Rural Wage Employment Programmes in India: Case of Social Audit in NREGA, &lt;/em&gt;&lt;/span&gt;&lt;a href=&quot;http://www.solutionexchange-un.net.in/decn/cr/res11020901.pdf&quot;&gt;&lt;span style=&quot;font-family:arial,helvetica,sans-serif; font-size:small&quot;&gt;&lt;em&gt;http://www.solutionexchange-un.net.in/decn/cr/res11020901.pdf&lt;/em&gt;&lt;/span&gt;&lt;/a&gt;&lt;span style=&quot;font-family:arial,helvetica,sans-serif; font-size:small&quot;&gt;&lt;em&gt; &lt;/em&gt;&lt;/span&gt;&lt;/p&gt;

&lt;p style=&quot;text-align:justify&quot;&gt;&lt;span style=&quot;font-family:arial,helvetica,sans-serif; font-size:medium&quot;&gt;**page** &lt;/span&gt;&lt;/p&gt;

&lt;p style=&quot;text-align:justify&quot;&gt;Please &lt;a href=&quot;/upload/files/MGNREGA%20Social%20Audit%20Report%20November%202020.pdf&quot;&gt;click here&lt;/a&gt; to access the [inside]MGNREGA Social Audit Report: Analytical Overview of the Public Information Available on NREGA-MIS (released in November 2020)[/inside] by Social Accountability Forum for Action and Research. This brief looks at the Social Audit data available on the NREGA MIS for the financial years 2018-19 and 2019-20, which is updated by the state Social Audit Units (SAUs).&lt;/p&gt;

&lt;p style=&quot;text-align:justify&quot;&gt;Kindly &lt;a href=&quot;/upload/files/Performance%20Audit%20of%20social%20audits%20conducted%20by%20C%26AG.pdf&quot;&gt;click here&lt;/a&gt; to access the document entitled [inside]Performance Audit of social audits conducted by Comptroller and Auditor-General of India[/inside].&lt;/p&gt;

&lt;p style=&quot;text-align:justify&quot;&gt;**page**&lt;/p&gt;

&lt;p style=&quot;text-align:justify&quot;&gt;&lt;span style=&quot;font-family:arial,helvetica,sans-serif; font-size:medium&quot;&gt;According to Empower.org,&lt;/span&gt;&lt;br /&gt;
&lt;a href=&quot;http://www.empowerpoor.com/backgrounder.asp?report=800&quot;&gt;&lt;span style=&quot;font-family:arial,helvetica,sans-serif; font-size:medium&quot;&gt;http://www.empowerpoor.com/backgrounder.asp?report=800&lt;/span&gt;&lt;/a&gt;:&lt;span style=&quot;font-family:arial,helvetica,sans-serif; font-size:medium&quot;&gt; &lt;/span&gt;&lt;/p&gt;

&lt;p style=&quot;text-align:justify&quot;&gt;&lt;span style=&quot;font-family:Arial; font-size:medium&quot;&gt;[inside]Social audit rules under National Rural Employment Guaranty Scheme (NREGS)[/inside]: &lt;/span&gt;&lt;/p&gt;

&lt;p style=&quot;text-align:justify&quot;&gt;&lt;span style=&quot;font-family:Arial; font-size:medium&quot;&gt;&amp;bull;&amp;nbsp;The rules lay out procedures under the three main stages of a social audit: preparatory phase, social audit forum, and post-social audit phase. &lt;/span&gt;&lt;/p&gt;

&lt;p style=&quot;text-align:justify&quot;&gt;&lt;span style=&quot;font-family:Arial; font-size:medium&quot;&gt;&amp;bull;&amp;nbsp;The social audit forum (meeting of the gram sabha) must be conducted every six months, be presided over by a person selected by the forum, and must be widely publicised beforehand. &lt;/span&gt;&lt;/p&gt;

&lt;p style=&quot;text-align:justify&quot;&gt;&lt;span style=&quot;font-family:Arial; font-size:medium&quot;&gt;&amp;bull;&amp;nbsp;The &amp;lsquo;action taken report&amp;rsquo; relating to the previous social audit must be read out, attendance of all concerned officials is compulsory, and minutes of the meeting must be recorded by the secretary in the prescribed format. The audit is open to any outside individual, group, or NGO. &lt;/span&gt;&lt;/p&gt;

&lt;p style=&quot;text-align:justify&quot;&gt;&lt;span style=&quot;font-family:Arial; font-size:medium&quot;&gt;&amp;bull;&amp;nbsp;The post-audit phase requires all complaints of non-performance to be looked into, and anyone involved in deviation of funds to be held accountable and the loss made good. &lt;/span&gt;&lt;/p&gt;

&lt;p style=&quot;text-align:justify&quot;&gt;&lt;span style=&quot;font-family:Arial; font-size:medium&quot;&gt;&amp;bull;&amp;nbsp;The rules clearly state who is accountable for what at each stage of programme implementation. It also says that the central government will meet the costs of establishing and running a social audit cell at the state level.&lt;/span&gt;&lt;/p&gt;

&lt;p style=&quot;text-align:justify&quot;&gt;&lt;span style=&quot;font-family:arial,helvetica,sans-serif&quot;&gt;&lt;span style=&quot;font-size:medium&quot;&gt;According to the [inside]Vision Foundation&amp;#39;s (2005) Social Audit-Gram Sabha and Panchayati Raj-document[/inside], submitted to the Planning Commission, GoI, October,&lt;/span&gt;&lt;/span&gt;&lt;br /&gt;
&lt;a href=&quot;http://planningcommission.nic.in/reports/sereport/ser/stdy_sagspr.pdf&quot;&gt;&lt;span style=&quot;font-family:arial,helvetica,sans-serif; font-size:medium&quot;&gt;http://planningcommission.nic.in/reports/sereport/ser/stdy_sagspr.pdf&lt;/span&gt;&lt;/a&gt;:&lt;/p&gt;

&lt;p style=&quot;text-align:justify&quot;&gt;&lt;span style=&quot;font-family:arial,helvetica,sans-serif; font-size:medium&quot;&gt;&amp;bull;&amp;nbsp;&amp;quot;Social Audit is a process in which, details of the resource, both financial and non-financial, used by public agencies for development initiatives are shared with the people, often through a public platform. Social Audits allow people to enforce accountability and transparency, providing the ultimate users an opportunity to scrutinize development initiatives.&amp;rdquo;&lt;/span&gt;&lt;/p&gt;

&lt;p style=&quot;text-align:justify&quot;&gt;&lt;span style=&quot;font-family:arial,helvetica,sans-serif; font-size:medium&quot;&gt;&amp;bull;&amp;nbsp;In the Panchayati Raj set up, the Gram Sabha, the general assembly of villagers, has a key role for effective functioning of Panchayats. In the Gram Sabha meeting, the rural poor, the women and the marginalised people would now get an opportunity to join in decision making on matters affecting their lives. &lt;/span&gt;&lt;/p&gt;

&lt;p style=&quot;text-align:justify&quot;&gt;&lt;span style=&quot;font-family:arial,helvetica,sans-serif; font-size:medium&quot;&gt;&amp;bull;&amp;nbsp;Active functioning of the Gram Sabha would ensure a participatory democracy with transparency, accountability and achievement. Gram Sabha has been given&amp;nbsp; &amp;lsquo;watchdog&amp;rsquo; powers and responsibilities by the Panchayati Raj Acts in most States to supervise and monitor the functioning of&amp;nbsp; panchayat elected representatives and government functionaries, and examine the annual statement of accounts and audit reports. &lt;/span&gt;&lt;/p&gt;

&lt;p style=&quot;text-align:justify&quot;&gt;&lt;span style=&quot;font-family:arial,helvetica,sans-serif; font-size:medium&quot;&gt;&amp;bull;&amp;nbsp;These are implied powers indirectly empowering Gram Sabhas to carry out social audits in addition to other functions. Members of the Gram Sabha and the village panchayat, intermediate panchayat and district panchayat through their representatives, can raise issues of social concern and public interest and demand an explanation.&lt;/span&gt;&lt;/p&gt;

&lt;p style=&quot;text-align:justify&quot;&gt;&lt;span style=&quot;font-family:arial,helvetica,sans-serif; font-size:medium&quot;&gt;&amp;bull;&amp;nbsp;In order to supplement the Panchayati Raj Act, the Government of India, in 1996, passed another Act known as Panchayats (Extension to the Scheduled Areas) Act, which extended the provisions of the Constitution (73 Amendment) Act of 1992 to the tribal areas of Andhra Pradesh, Bihar, Gujarat, Himachal Pradesh, Maharashtra, Madhya Pradesh, Orissa and Rajasthan. This came into force on 24 December 1996.&lt;/span&gt;&lt;/p&gt;

&lt;p style=&quot;text-align:justify&quot;&gt;&lt;span style=&quot;font-family:arial,helvetica,sans-serif; font-size:medium&quot;&gt;&amp;bull;&amp;nbsp;Social Audits are mandatory as per the 73rd Constitutional Amendment in 1993, through which the Village communities are empowered to conduct social audit of all development work in their respective villages and the concerned authorities are duty bound to facilitate them. The social audits are expected to contribute to the process of empowerment of the beneficiaries and generate demand for the effective delivery of programmes. The instructions require that special Gram Sabhas be arranged to conduct Social Audits in every ward and that Social Audits of all ongoing development works be included as an item of discussion in every Gram Sabha meeting.&lt;/span&gt;&lt;/p&gt;

&lt;p style=&quot;text-align:justify&quot;&gt;&lt;span style=&quot;font-family:arial,helvetica,sans-serif; font-size:medium&quot;&gt;&amp;bull;&amp;nbsp;The provisions of Panchayats (extension to scheduled areas) Act 1996 lays down that the completion certificate for all villages development works can only be accorded by the Gram Sabha.&amp;nbsp; &lt;/span&gt;&lt;/p&gt;

&lt;p style=&quot;text-align:justify&quot;&gt;&lt;span style=&quot;font-family:arial,helvetica,sans-serif; font-size:medium&quot;&gt;&amp;bull;&amp;nbsp;Rajasthan (India) Panchayati Raj (Amendment) Act 2000 vested on the Ward Sabha on &amp;ldquo;getting information on the detailed estimates of works prepared to be taken in the area of the Ward Sabha, exercising &amp;ldquo;Social Audit&amp;rdquo; in all works implemented in the area of Ward Sabha and awarding utilization and completion certificate for such work&amp;nbsp;&amp;nbsp; &lt;/span&gt;&lt;/p&gt;

&lt;p style=&quot;text-align:justify&quot;&gt;&lt;span style=&quot;font-family:arial,helvetica,sans-serif; font-size:medium&quot;&gt;&amp;bull;&amp;nbsp;In the state of Madhya Pradesh (India) the process of Social Audit has been specified in the order No. 18069/22/JRY/vi - 7/96 dev. October 30th 1996. &lt;/span&gt;&lt;/p&gt;

&lt;p style=&quot;text-align:justify&quot;&gt;&lt;span style=&quot;font-family:arial,helvetica,sans-serif; font-size:medium&quot;&gt;&amp;bull;&amp;nbsp;In the state of Orissa the Social Audit in rural development works has been mandatory with the issuance of Govt. order in the month of September 2002.&amp;nbsp; &lt;/span&gt;&lt;/p&gt;

&lt;p style=&quot;text-align:justify&quot;&gt;**page**&amp;nbsp;&lt;/p&gt;

&lt;p style=&quot;text-align:justify&quot;&gt;&lt;span style=&quot;font-family:arial,helvetica,sans-serif; font-size:medium&quot;&gt;According to [inside]Social Audit and its Relevance to Audit of Public Utilities by M Parthasarathy[/inside],&lt;/span&gt;&lt;a href=&quot;http://www.asosai.org/journal1988/social_audit_and_its_relevance.htm&quot;&gt;&lt;span style=&quot;font-family:arial,helvetica,sans-serif; font-size:medium&quot;&gt;http://www.asosai.org/journal1988/social_audit_and_its_relevance.htm&lt;/span&gt;&lt;/a&gt;:&lt;span style=&quot;font-family:arial,helvetica,sans-serif; font-size:medium&quot;&gt; &lt;/span&gt;&lt;/p&gt;

&lt;p style=&quot;text-align:justify&quot;&gt;&amp;nbsp;&lt;/p&gt;

&lt;p style=&quot;text-align:justify&quot;&gt;&lt;span style=&quot;font-family:Arial; font-size:medium&quot;&gt;&amp;bull;&amp;nbsp;Social audit of public utilities or public undertakings would be greatly facilitated if the undertaking prepared a social accounting document. Several models of social accounting and reporting have been tried out in a number of countries but efforts at standardising the models have not borne fruit. Even simple reporting systems devised will enable the social auditor of public utilities or undertakings to draw conclusions about the social benefits and social detriments arising from the operation of a public utility over and beyond the quality of service rendered by it for which it is set up. A reading of such reports over a time period of few years can provide the basis for judging whether the net social benefit is growing in acceptable proportion to the encroachments made by the utility on the resources of the society&lt;/span&gt;&lt;/p&gt;

&lt;p style=&quot;text-align:justify&quot;&gt;&lt;span style=&quot;font-family:Arial; font-size:medium&quot;&gt;&amp;bull;&amp;nbsp;Perhaps the most serious difficulty faced by the social auditor is the absence of a well-conceived information system as part and parcel of a social welfare programme. Government agencies which design programmes often commit the error of relying on traditional government systems of information such as government accounts and government methods of reporting for conveying a picture of how a programme is progressing. This kind of hazy and incomplete system does not help them to take stock, speed up, slow down or apply corrective measures as and when required. In any case, the system can give no information on the social changes achieved nor on how other related programmes have affected a programme.&lt;/span&gt;&lt;/p&gt;

&lt;p style=&quot;text-align:justify&quot;&gt;&amp;nbsp;&lt;/p&gt;

&lt;div style=&quot;text-align:justify&quot;&gt;&lt;span style=&quot;font-family:arial,helvetica,sans-serif; font-size:medium&quot;&gt;According to [inside]Social Audit by Amitabh Mukhopadhyay[/inside], &lt;/span&gt;&lt;a href=&quot;http://www.india-seminar.com/2005/551/551%20amitabh%20mukhopadhyay.htm&quot;&gt;&lt;span style=&quot;font-family:arial,helvetica,sans-serif; font-size:medium&quot;&gt;http://www.india-seminar.com/2005/551/551%20amitabh%20mukhopadhyay.htm&lt;/span&gt;&lt;/a&gt;&lt;br /&gt;
&lt;br /&gt;
&lt;br /&gt;
&lt;span style=&quot;font-family:arial,helvetica,sans-serif; font-size:medium&quot;&gt;&amp;bull;&amp;nbsp;Constitutional amendments in 1992-93 for local self government which introduced provisions for accounts to be placed before the gram sabha and municipal wards are a revealing pointer to the need for accountability, not to a hierarchy of officialdom or representatives of the people but increasingly to people themselves, since they are the only stakeholders. That is the writing on the wall.&lt;/span&gt;&lt;span style=&quot;font-family:arial,helvetica,sans-serif; font-size:medium&quot;&gt; &lt;/span&gt;&lt;span style=&quot;font-family:arial,helvetica,sans-serif; font-size:medium&quot;&gt; &lt;/span&gt;&lt;/div&gt;

&lt;p style=&quot;text-align:justify&quot;&gt;&lt;span style=&quot;font-family:arial,helvetica,sans-serif; font-size:medium&quot;&gt;&amp;bull;&amp;nbsp;Social audit assumes even greater importance in the context of democratic decentralization since 1992-93. Structures for accountability are the weakest in panchayats and municipal bodies who are implementing anti-poverty programmes and providing basic social services. Half-hearted devolution of powers by most state governments continues to stymie their effectiveness. Planning by district planning committees as envisaged in the constitutional amendments has hardly been operationalized. At the sub-district level of taluk and gram panchayats, poor book-keeping is coupled with audit certification by Examiners, Local Funds of the state governments, which is by and large no more than an exercise in stamping and signing inadequately authenticated accounts. Hearing the complaints of residents before certifying accounts, as is the audit convention for local authorities in Europe, is nowhere even on the agenda in India. The sheer spread and numbers of the local bodies, to be considered against the availability of ethical auditors, are daunting. &lt;/span&gt;&lt;/p&gt;

&lt;p style=&quot;text-align:justify&quot;&gt;&amp;bull;&amp;nbsp;At the behest of the Union Finance Commission, the CAG has recently undertaken an exercise in providing technical guidance and supervision to Examiners, Local Funds, which needs to be supported by a vigorous movement for social audit. It must be remembered that, as against the concerns of departmental auditors for classification of transactions under relevant schemes and programmes, citizens are interested in the veracity of the details in BPL surveys, vouchers and muster rolls. The actual construction of permanent assets along proper specifications also matters to them.&lt;/p&gt;
&#039;,
	&#039;credit_writer&#039; =&gt; &#039;Rural Expert&#039;,
	&#039;article_img&#039; =&gt; &#039;&#039;,
	&#039;article_img_thumb&#039; =&gt; &#039;&#039;,
	&#039;status&#039; =&gt; (int) 1,
	&#039;show_on_home&#039; =&gt; (int) 1,
	&#039;lang&#039; =&gt; &#039;EN&#039;,
	&#039;category_id&#039; =&gt; (int) 9,
	&#039;tag_keyword&#039; =&gt; &#039;&#039;,
	&#039;seo_url&#039; =&gt; &#039;social-audit-48&#039;,
	&#039;meta_title&#039; =&gt; &#039;&#039;,
	&#039;meta_keywords&#039; =&gt; &#039;&#039;,
	&#039;meta_description&#039; =&gt; &#039;&#039;,
	&#039;noindex&#039; =&gt; (int) 0,
	&#039;publish_date&#039; =&gt; object(Cake\I18n\FrozenDate) {},
	&#039;most_visit_section_id&#039; =&gt; null,
	&#039;article_big_img&#039; =&gt; null,
	&#039;liveid&#039; =&gt; (int) 48,
	&#039;created&#039; =&gt; object(Cake\I18n\FrozenTime) {},
	&#039;modified&#039; =&gt; object(Cake\I18n\FrozenTime) {},
	&#039;edate&#039; =&gt; &#039;&#039;,
	&#039;tags&#039; =&gt; [],
	&#039;category&#039; =&gt; object(App\Model\Entity\Category) {},
	&#039;[new]&#039; =&gt; false,
	&#039;[accessible]&#039; =&gt; [
		&#039;*&#039; =&gt; true,
		&#039;id&#039; =&gt; false
	],
	&#039;[dirty]&#039; =&gt; [],
	&#039;[original]&#039; =&gt; [],
	&#039;[virtual]&#039; =&gt; [],
	&#039;[hasErrors]&#039; =&gt; false,
	&#039;[errors]&#039; =&gt; [],
	&#039;[invalid]&#039; =&gt; [],
	&#039;[repository]&#039; =&gt; &#039;Articles&#039;

}
$articleid = (int) 18
$metaTitle = &#039;Empowerment | Social Audit&#039;
$metaKeywords = &#039;&#039;
$metaDesc = &#039;&amp;nbsp;

KEY TRENDS

&amp;bull;&amp;nbsp;Social Audits are mandatory as per the 73rd Constitutional Amendment in 1993, through which the Village communities are empowered to conduct social audit of all development work in their respective villages and the concerned authorities are duty bound to...&#039;
$disp = &#039;&lt;h3 style=&quot;text-align:justify&quot;&gt;&amp;nbsp;&lt;/h3&gt;&lt;p style=&quot;text-align:justify&quot;&gt;&lt;span style=&quot;font-family:arial,helvetica,sans-serif; font-size:medium&quot;&gt;KEY TRENDS&lt;/span&gt;&lt;/p&gt;&lt;p style=&quot;text-align:justify&quot;&gt;&lt;span style=&quot;font-family:arial,helvetica,sans-serif; font-size:medium&quot;&gt;&amp;bull;&amp;nbsp;Social Audits are mandatory as per the 73rd Constitutional Amendment in 1993, through which the Village communities are empowered to conduct social audit of all development work in their respective villages and the concerned authorities are duty bound to facilitate them*&lt;br /&gt;&amp;bull;&amp;nbsp;Constitutional amendments in 1992-93 for local self government which introduced provisions for accounts to be placed before the gram sabha and municipal wards are a revealing pointer to the need for accountability, not to a hierarchy of officialdom or representatives of the people but increasingly to people themselves, since they are the only stakeholders**&lt;br /&gt;&amp;bull;&amp;nbsp;Social Audit is a process in which, details of the resource, both financial and non-financial, used by public agencies for development initiatives are shared with the people, often through a public platform. Social Audits allow people to enforce accountability and transparency, providing the ultimate users an opportunity to scrutinize development initiatives*&lt;br /&gt;&amp;bull;&amp;nbsp;Social audit as a term was used as far back as the 1950s. There has been a flurry of activity and interest in the last seven to eight years in India and neighboring countries. Voluntary development organizations are also actively concerned***&lt;br /&gt;&amp;bull;&amp;nbsp;The key difference between development and social audit is that a social audit focuses on the neglected issue of social impacts, while a development audit has a broader focus including environment and economic issues, such as the efficiency of a project or programme***&lt;br /&gt;&amp;bull;&amp;nbsp;Social audit can also be used for auditing the performance of all three PRI tiers with a social audit committee at each level. These committees should not be permanent, but can be set up depending on the nature of programmes/schemes to be audited***&lt;br /&gt;&amp;bull;&amp;nbsp;Article 17 (2) of the NREGA says &amp;ldquo;the gram sabha shall conduct regular social audits of all the projects under the Scheme taken up within the Gram Panchayat&amp;rdquo;. Article 17 (3) says &amp;ldquo;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.&amp;rdquo;#&lt;/span&gt;&lt;/p&gt;&lt;p style=&quot;text-align:justify&quot;&gt;&amp;nbsp;&lt;/p&gt;&lt;p style=&quot;text-align:justify&quot;&gt;&lt;span style=&quot;font-family:arial,helvetica,sans-serif; font-size:small&quot;&gt;&lt;em&gt;* Vision Foundation (2005) Social Audit-Gram Sabha and Panchayati Raj-document, submitted to the Planning Commission, GoI, October&lt;br /&gt;** Social Audit by Amitabh Mukhopadhyay, Seminar&lt;br /&gt;*** Srivastava, KG and Datta, Chandan, &lt;/em&gt;&lt;/span&gt;&lt;a href=&quot;http://www.fao.org/DOCREP/006/AD346E/ad346e09.htm&quot; title=&quot;http://www.fao.org/DOCREP/006/AD346E/ad346e09.htm&quot;&gt;http://www.fao.org/DOCREP/006/AD346E/ad346e09.htm&lt;/a&gt;&lt;span style=&quot;font-family:arial,helvetica,sans-serif; font-size:small&quot;&gt;&lt;em&gt;&amp;nbsp;&lt;br /&gt;# Sinha, Rajesh Kumar: Accountability in Rural Wage Employment Programmes in India: Case of Social Audit in NREGA, &lt;/em&gt;&lt;/span&gt;&lt;a href=&quot;http://www.solutionexchange-un.net.in/decn/cr/res11020901.pdf&quot; title=&quot;http://www.solutionexchange-un.net.in/decn/cr/res11020901.pdf&quot;&gt;http://www.solutionexchange-un.net.in/decn/cr/res11020901.pdf&lt;/a&gt;&lt;span style=&quot;font-family:arial,helvetica,sans-serif; font-size:small&quot;&gt;&lt;em&gt; &lt;/em&gt;&lt;/span&gt;&lt;/p&gt;&lt;p style=&quot;text-align:justify&quot;&gt;&lt;span style=&quot;font-family:arial,helvetica,sans-serif; font-size:medium&quot;&gt;&#039;
$lang = &#039;English&#039;
$SITE_URL = &#039;https://im4change.in/&#039;
$site_title = &#039;im4change&#039;
$adminprix = &#039;admin&#039;</pre><pre class="stack-trace">include - APP/Template/Layout/printlayout.ctp, line 8
Cake\View\View::_evaluate() - CORE/src/View/View.php, line 1413
Cake\View\View::_render() - CORE/src/View/View.php, line 1374
Cake\View\View::renderLayout() - CORE/src/View/View.php, line 927
Cake\View\View::render() - CORE/src/View/View.php, line 885
Cake\Controller\Controller::render() - CORE/src/Controller/Controller.php, line 791
Cake\Http\ActionDispatcher::_invoke() - CORE/src/Http/ActionDispatcher.php, line 126
Cake\Http\ActionDispatcher::dispatch() - CORE/src/Http/ActionDispatcher.php, line 94
Cake\Http\BaseApplication::__invoke() - CORE/src/Http/BaseApplication.php, line 235
Cake\Http\Runner::__invoke() - CORE/src/Http/Runner.php, line 65
Cake\Routing\Middleware\RoutingMiddleware::__invoke() - CORE/src/Routing/Middleware/RoutingMiddleware.php, line 162
Cake\Http\Runner::__invoke() - CORE/src/Http/Runner.php, line 65
Cake\Routing\Middleware\AssetMiddleware::__invoke() - CORE/src/Routing/Middleware/AssetMiddleware.php, line 88
Cake\Http\Runner::__invoke() - CORE/src/Http/Runner.php, line 65
Cake\Error\Middleware\ErrorHandlerMiddleware::__invoke() - CORE/src/Error/Middleware/ErrorHandlerMiddleware.php, line 96
Cake\Http\Runner::__invoke() - CORE/src/Http/Runner.php, line 65
Cake\Http\Runner::run() - CORE/src/Http/Runner.php, line 51</pre></div></pre>empowerment/social-audit-48.html"/>
    <meta http-equiv="Content-Type" content="text/html; charset=utf-8"/>
    <link href="https://im4change.in/css/control.css" rel="stylesheet" type="text/css"
          media="all"/>
    <title>Empowerment | Social Audit | Im4change.org</title>
    <meta name="description" content="&nbsp;

KEY TRENDS

&bull;&nbsp;Social Audits are mandatory as per the 73rd Constitutional Amendment in 1993, through which the Village communities are empowered to conduct social audit of all development work in their respective villages and the concerned authorities are duty bound to..."/>
    <script src="https://im4change.in/js/jquery-1.10.2.js"></script>
    <script type="text/javascript" src="https://im4change.in/js/jquery-migrate.min.js"></script>
    <script language="javascript" type="text/javascript">

        $(document).ready(function () {
            var img = $("img")[0]; // Get my img elem
            var pic_real_width, pic_real_height;
            $("<img/>") // Make in memory copy of image to avoid css issues
                .attr("src", $(img).attr("src"))
                .load(function () {
                    pic_real_width = this.width;   // Note: $(this).width() will not
                    pic_real_height = this.height; // work for in memory images.
                });
        });
    </script>
    <style type="text/css">
        @media screen {
            div.divFooter {
                display: block;
            }
        }

        @media print {
            .printbutton {
                display: none !important;
            }
        }
    </style>
</head>
<body>
<table cellpadding="0" cellspacing="0" border="0" width="98%" align="center">
    <tr>
        <td class="top_bg">
            <div class="divFooter">
                <img src="https://im4change.in/images/logo1.jpg" height="59" border="0"
                     alt="Resource centre on India's rural distress" style="padding-top:14px;"/>
            </div>

        </td>
    </tr>
    <tr>
        <td id="topspace">&nbsp;</td>
    </tr>

    <tr id="topspace">
        <td>&nbsp;</td>
    </tr>
    <tr>
        <td height="50" style="border-bottom:1px solid #000; padding-top:10px;" class="printbutton">
            <form><input type="button" value=" Print this page "
                         onclick="window.print();return false;"/></form>
        </td>
    </tr>

    <tr>
        <td width="100%">
            <h1 class="news_headlines" style="font-style:normal">
                <strong>Social Audit</strong></h1>
        </td>
    </tr>
    <tr>
        <td width="100%" style="font-family:Arial, 'Segoe Script', 'Segoe UI', sans-serif, serif"><font size="3">
                <h3 style="text-align:justify">&nbsp;</h3><p style="text-align:justify"><span style="font-family:arial,helvetica,sans-serif; font-size:medium">KEY TRENDS</span></p><p style="text-align:justify"><span style="font-family:arial,helvetica,sans-serif; font-size:medium">&bull;&nbsp;Social Audits are mandatory as per the 73rd Constitutional Amendment in 1993, through which the Village communities are empowered to conduct social audit of all development work in their respective villages and the concerned authorities are duty bound to facilitate them*<br />&bull;&nbsp;Constitutional amendments in 1992-93 for local self government which introduced provisions for accounts to be placed before the gram sabha and municipal wards are a revealing pointer to the need for accountability, not to a hierarchy of officialdom or representatives of the people but increasingly to people themselves, since they are the only stakeholders**<br />&bull;&nbsp;Social Audit is a process in which, details of the resource, both financial and non-financial, used by public agencies for development initiatives are shared with the people, often through a public platform. Social Audits allow people to enforce accountability and transparency, providing the ultimate users an opportunity to scrutinize development initiatives*<br />&bull;&nbsp;Social audit as a term was used as far back as the 1950s. There has been a flurry of activity and interest in the last seven to eight years in India and neighboring countries. Voluntary development organizations are also actively concerned***<br />&bull;&nbsp;The key difference between development and social audit is that a social audit focuses on the neglected issue of social impacts, while a development audit has a broader focus including environment and economic issues, such as the efficiency of a project or programme***<br />&bull;&nbsp;Social audit can also be used for auditing the performance of all three PRI tiers with a social audit committee at each level. These committees should not be permanent, but can be set up depending on the nature of programmes/schemes to be audited***<br />&bull;&nbsp;Article 17 (2) of the NREGA says &ldquo;the gram sabha shall conduct regular social audits of all the projects under the Scheme taken up within the Gram Panchayat&rdquo;. Article 17 (3) says &ldquo;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.&rdquo;#</span></p><p style="text-align:justify">&nbsp;</p><p style="text-align:justify"><span style="font-family:arial,helvetica,sans-serif; font-size:small"><em>* Vision Foundation (2005) Social Audit-Gram Sabha and Panchayati Raj-document, submitted to the Planning Commission, GoI, October<br />** Social Audit by Amitabh Mukhopadhyay, Seminar<br />*** Srivastava, KG and Datta, Chandan, </em></span><a href="http://www.fao.org/DOCREP/006/AD346E/ad346e09.htm" title="http://www.fao.org/DOCREP/006/AD346E/ad346e09.htm">http://www.fao.org/DOCREP/006/AD346E/ad346e09.htm</a><span style="font-family:arial,helvetica,sans-serif; font-size:small"><em>&nbsp;<br /># Sinha, Rajesh Kumar: Accountability in Rural Wage Employment Programmes in India: Case of Social Audit in NREGA, </em></span><a href="http://www.solutionexchange-un.net.in/decn/cr/res11020901.pdf" title="http://www.solutionexchange-un.net.in/decn/cr/res11020901.pdf">http://www.solutionexchange-un.net.in/decn/cr/res11020901.pdf</a><span style="font-family:arial,helvetica,sans-serif; font-size:small"><em> </em></span></p><p style="text-align:justify"><span style="font-family:arial,helvetica,sans-serif; font-size:medium">               </font>
        </td>
    </tr>
    <tr>
        <td>&nbsp;</td>
    </tr>

    <tr>
        <td height="50" style="border-top:1px solid #000; border-bottom:1px solid #000;padding-top:10px;">
            <form><input type="button" value=" Print this page "
                         onclick="window.print();return false;"/></form>
        </td>
    </tr>
</table></body>
</html>'

}
$reasonPhrase = 'OK'
header - [internal], line ??
Cake\Http\ResponseEmitter::emitStatusLine() - CORE/src/Http/ResponseEmitter.php, line 148
Cake\Http\ResponseEmitter::emit() - CORE/src/Http/ResponseEmitter.php, line 54
Cake\Http\Server::emit() - CORE/src/Http/Server.php, line 141
[main] - ROOT/webroot/index.php, line 39

Warning (2): Cannot modify header information - headers already sent by (output started at /home/brlfuser/public_html/vendor/cakephp/cakephp/src/Error/Debugger.php:853) [CORE/src/Http/ResponseEmitter.php, line 181]
Code Context
                    $value

                ), $first);

                $first = false;
$response = object(Cake\Http\Response) {

	'status' => (int) 200,
	'contentType' => 'text/html',
	'headers' => [
		'Content-Type' => [
			[maximum depth reached]
		]
	],
	'file' => null,
	'fileRange' => [],
	'cookies' => object(Cake\Http\Cookie\CookieCollection) {},
	'cacheDirectives' => [],
	'body' => '<!DOCTYPE html PUBLIC "-//W3C//DTD XHTML 1.0 Transitional//EN"
        "http://www.w3.org/TR/xhtml1/DTD/xhtml1-transitional.dtd">
<html xmlns="http://www.w3.org/1999/xhtml">
<head>
    <link rel="canonical" href="https://im4change.in/<pre class="cake-error"><a href="javascript:void(0);" onclick="document.getElementById('cakeErr67d34776bcc1d-trace').style.display = (document.getElementById('cakeErr67d34776bcc1d-trace').style.display == 'none' ? '' : 'none');"><b>Notice</b> (8)</a>: Undefined variable: urlPrefix [<b>APP/Template/Layout/printlayout.ctp</b>, line <b>8</b>]<div id="cakeErr67d34776bcc1d-trace" class="cake-stack-trace" style="display: none;"><a href="javascript:void(0);" onclick="document.getElementById('cakeErr67d34776bcc1d-code').style.display = (document.getElementById('cakeErr67d34776bcc1d-code').style.display == 'none' ? '' : 'none')">Code</a> <a href="javascript:void(0);" onclick="document.getElementById('cakeErr67d34776bcc1d-context').style.display = (document.getElementById('cakeErr67d34776bcc1d-context').style.display == 'none' ? '' : 'none')">Context</a><pre id="cakeErr67d34776bcc1d-code" class="cake-code-dump" style="display: none;"><code><span style="color: #000000"><span style="color: #0000BB"></span><span style="color: #007700">&lt;</span><span style="color: #0000BB">head</span><span style="color: #007700">&gt;
</span></span></code>
<span class="code-highlight"><code><span style="color: #000000">&nbsp;&nbsp;&nbsp;&nbsp;&lt;link&nbsp;rel="canonical"&nbsp;href="<span style="color: #0000BB">&lt;?php&nbsp;</span><span style="color: #007700">echo&nbsp;</span><span style="color: #0000BB">Configure</span><span style="color: #007700">::</span><span style="color: #0000BB">read</span><span style="color: #007700">(</span><span style="color: #DD0000">'SITE_URL'</span><span style="color: #007700">);&nbsp;</span><span style="color: #0000BB">?&gt;&lt;?php&nbsp;</span><span style="color: #007700">echo&nbsp;</span><span style="color: #0000BB">$urlPrefix</span><span style="color: #007700">;</span><span style="color: #0000BB">?&gt;&lt;?php&nbsp;</span><span style="color: #007700">echo&nbsp;</span><span style="color: #0000BB">$article_current</span><span style="color: #007700">-&gt;</span><span style="color: #0000BB">category</span><span style="color: #007700">-&gt;</span><span style="color: #0000BB">slug</span><span style="color: #007700">;&nbsp;</span><span style="color: #0000BB">?&gt;</span>/<span style="color: #0000BB">&lt;?php&nbsp;</span><span style="color: #007700">echo&nbsp;</span><span style="color: #0000BB">$article_current</span><span style="color: #007700">-&gt;</span><span style="color: #0000BB">seo_url</span><span style="color: #007700">;&nbsp;</span><span style="color: #0000BB">?&gt;</span>.html"/&gt;
</span></code></span>
<code><span style="color: #000000"><span style="color: #0000BB">&nbsp;&nbsp;&nbsp;&nbsp;</span><span style="color: #007700">&lt;</span><span style="color: #0000BB">meta&nbsp;http</span><span style="color: #007700">-</span><span style="color: #0000BB">equiv</span><span style="color: #007700">=</span><span style="color: #DD0000">"Content-Type"&nbsp;</span><span style="color: #0000BB">content</span><span style="color: #007700">=</span><span style="color: #DD0000">"text/html;&nbsp;charset=utf-8"</span><span style="color: #007700">/&gt;
</span></span></code></pre><pre id="cakeErr67d34776bcc1d-context" class="cake-context" style="display: none;">$viewFile = &#039;/home/brlfuser/public_html/src/Template/Layout/printlayout.ctp&#039;
$dataForView = [
	&#039;article_current&#039; =&gt; object(App\Model\Entity\Article) {

		&#039;id&#039; =&gt; (int) 18,
		&#039;title&#039; =&gt; &#039;Social Audit&#039;,
		&#039;subheading&#039; =&gt; &#039;&#039;,
		&#039;description&#039; =&gt; &#039;&lt;h3 style=&quot;text-align:justify&quot;&gt;&amp;nbsp;&lt;/h3&gt;

&lt;p style=&quot;text-align:justify&quot;&gt;&lt;span style=&quot;font-family:arial,helvetica,sans-serif; font-size:medium&quot;&gt;KEY TRENDS&lt;/span&gt;&lt;/p&gt;

&lt;p style=&quot;text-align:justify&quot;&gt;&lt;span style=&quot;font-family:arial,helvetica,sans-serif; font-size:medium&quot;&gt;&amp;bull;&amp;nbsp;Social Audits are mandatory as per the 73rd Constitutional Amendment in 1993, through which the Village communities are empowered to conduct social audit of all development work in their respective villages and the concerned authorities are duty bound to facilitate them*&lt;br /&gt;
&amp;bull;&amp;nbsp;Constitutional amendments in 1992-93 for local self government which introduced provisions for accounts to be placed before the gram sabha and municipal wards are a revealing pointer to the need for accountability, not to a hierarchy of officialdom or representatives of the people but increasingly to people themselves, since they are the only stakeholders**&lt;br /&gt;
&amp;bull;&amp;nbsp;Social Audit is a process in which, details of the resource, both financial and non-financial, used by public agencies for development initiatives are shared with the people, often through a public platform. Social Audits allow people to enforce accountability and transparency, providing the ultimate users an opportunity to scrutinize development initiatives*&lt;br /&gt;
&amp;bull;&amp;nbsp;Social audit as a term was used as far back as the 1950s. There has been a flurry of activity and interest in the last seven to eight years in India and neighboring countries. Voluntary development organizations are also actively concerned***&lt;br /&gt;
&amp;bull;&amp;nbsp;The key difference between development and social audit is that a social audit focuses on the neglected issue of social impacts, while a development audit has a broader focus including environment and economic issues, such as the efficiency of a project or programme***&lt;br /&gt;
&amp;bull;&amp;nbsp;Social audit can also be used for auditing the performance of all three PRI tiers with a social audit committee at each level. These committees should not be permanent, but can be set up depending on the nature of programmes/schemes to be audited***&lt;br /&gt;
&amp;bull;&amp;nbsp;Article 17 (2) of the NREGA says &amp;ldquo;the gram sabha shall conduct regular social audits of all the projects under the Scheme taken up within the Gram Panchayat&amp;rdquo;. Article 17 (3) says &amp;ldquo;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.&amp;rdquo;#&lt;/span&gt;&lt;/p&gt;

&lt;p style=&quot;text-align:justify&quot;&gt;&amp;nbsp;&lt;/p&gt;

&lt;p style=&quot;text-align:justify&quot;&gt;&lt;span style=&quot;font-family:arial,helvetica,sans-serif; font-size:small&quot;&gt;&lt;em&gt;* Vision Foundation (2005) Social Audit-Gram Sabha and Panchayati Raj-document, submitted to the Planning Commission, GoI, October&lt;br /&gt;
** Social Audit by Amitabh Mukhopadhyay, Seminar&lt;br /&gt;
*** Srivastava, KG and Datta, Chandan, &lt;/em&gt;&lt;/span&gt;&lt;a href=&quot;http://www.fao.org/DOCREP/006/AD346E/ad346e09.htm&quot;&gt;&lt;span style=&quot;font-family:arial,helvetica,sans-serif; font-size:small&quot;&gt;&lt;em&gt;http://www.fao.org/DOCREP/006/AD346E/ad346e09.htm&lt;/em&gt;&lt;/span&gt;&lt;/a&gt;&lt;span style=&quot;font-family:arial,helvetica,sans-serif; font-size:small&quot;&gt;&lt;em&gt;&amp;nbsp;&lt;br /&gt;
# Sinha, Rajesh Kumar: Accountability in Rural Wage Employment Programmes in India: Case of Social Audit in NREGA, &lt;/em&gt;&lt;/span&gt;&lt;a href=&quot;http://www.solutionexchange-un.net.in/decn/cr/res11020901.pdf&quot;&gt;&lt;span style=&quot;font-family:arial,helvetica,sans-serif; font-size:small&quot;&gt;&lt;em&gt;http://www.solutionexchange-un.net.in/decn/cr/res11020901.pdf&lt;/em&gt;&lt;/span&gt;&lt;/a&gt;&lt;span style=&quot;font-family:arial,helvetica,sans-serif; font-size:small&quot;&gt;&lt;em&gt; &lt;/em&gt;&lt;/span&gt;&lt;/p&gt;

&lt;p style=&quot;text-align:justify&quot;&gt;&lt;span style=&quot;font-family:arial,helvetica,sans-serif; font-size:medium&quot;&gt;**page** &lt;/span&gt;&lt;/p&gt;

&lt;p style=&quot;text-align:justify&quot;&gt;Please &lt;a href=&quot;/upload/files/MGNREGA%20Social%20Audit%20Report%20November%202020.pdf&quot;&gt;click here&lt;/a&gt; to access the [inside]MGNREGA Social Audit Report: Analytical Overview of the Public Information Available on NREGA-MIS (released in November 2020)[/inside] by Social Accountability Forum for Action and Research. This brief looks at the Social Audit data available on the NREGA MIS for the financial years 2018-19 and 2019-20, which is updated by the state Social Audit Units (SAUs).&lt;/p&gt;

&lt;p style=&quot;text-align:justify&quot;&gt;Kindly &lt;a href=&quot;/upload/files/Performance%20Audit%20of%20social%20audits%20conducted%20by%20C%26AG.pdf&quot;&gt;click here&lt;/a&gt; to access the document entitled [inside]Performance Audit of social audits conducted by Comptroller and Auditor-General of India[/inside].&lt;/p&gt;

&lt;p style=&quot;text-align:justify&quot;&gt;**page**&lt;/p&gt;

&lt;p style=&quot;text-align:justify&quot;&gt;&lt;span style=&quot;font-family:arial,helvetica,sans-serif; font-size:medium&quot;&gt;According to Empower.org,&lt;/span&gt;&lt;br /&gt;
&lt;a href=&quot;http://www.empowerpoor.com/backgrounder.asp?report=800&quot;&gt;&lt;span style=&quot;font-family:arial,helvetica,sans-serif; font-size:medium&quot;&gt;http://www.empowerpoor.com/backgrounder.asp?report=800&lt;/span&gt;&lt;/a&gt;:&lt;span style=&quot;font-family:arial,helvetica,sans-serif; font-size:medium&quot;&gt; &lt;/span&gt;&lt;/p&gt;

&lt;p style=&quot;text-align:justify&quot;&gt;&lt;span style=&quot;font-family:Arial; font-size:medium&quot;&gt;[inside]Social audit rules under National Rural Employment Guaranty Scheme (NREGS)[/inside]: &lt;/span&gt;&lt;/p&gt;

&lt;p style=&quot;text-align:justify&quot;&gt;&lt;span style=&quot;font-family:Arial; font-size:medium&quot;&gt;&amp;bull;&amp;nbsp;The rules lay out procedures under the three main stages of a social audit: preparatory phase, social audit forum, and post-social audit phase. &lt;/span&gt;&lt;/p&gt;

&lt;p style=&quot;text-align:justify&quot;&gt;&lt;span style=&quot;font-family:Arial; font-size:medium&quot;&gt;&amp;bull;&amp;nbsp;The social audit forum (meeting of the gram sabha) must be conducted every six months, be presided over by a person selected by the forum, and must be widely publicised beforehand. &lt;/span&gt;&lt;/p&gt;

&lt;p style=&quot;text-align:justify&quot;&gt;&lt;span style=&quot;font-family:Arial; font-size:medium&quot;&gt;&amp;bull;&amp;nbsp;The &amp;lsquo;action taken report&amp;rsquo; relating to the previous social audit must be read out, attendance of all concerned officials is compulsory, and minutes of the meeting must be recorded by the secretary in the prescribed format. The audit is open to any outside individual, group, or NGO. &lt;/span&gt;&lt;/p&gt;

&lt;p style=&quot;text-align:justify&quot;&gt;&lt;span style=&quot;font-family:Arial; font-size:medium&quot;&gt;&amp;bull;&amp;nbsp;The post-audit phase requires all complaints of non-performance to be looked into, and anyone involved in deviation of funds to be held accountable and the loss made good. &lt;/span&gt;&lt;/p&gt;

&lt;p style=&quot;text-align:justify&quot;&gt;&lt;span style=&quot;font-family:Arial; font-size:medium&quot;&gt;&amp;bull;&amp;nbsp;The rules clearly state who is accountable for what at each stage of programme implementation. It also says that the central government will meet the costs of establishing and running a social audit cell at the state level.&lt;/span&gt;&lt;/p&gt;

&lt;p style=&quot;text-align:justify&quot;&gt;&lt;span style=&quot;font-family:arial,helvetica,sans-serif&quot;&gt;&lt;span style=&quot;font-size:medium&quot;&gt;According to the [inside]Vision Foundation&amp;#39;s (2005) Social Audit-Gram Sabha and Panchayati Raj-document[/inside], submitted to the Planning Commission, GoI, October,&lt;/span&gt;&lt;/span&gt;&lt;br /&gt;
&lt;a href=&quot;http://planningcommission.nic.in/reports/sereport/ser/stdy_sagspr.pdf&quot;&gt;&lt;span style=&quot;font-family:arial,helvetica,sans-serif; font-size:medium&quot;&gt;http://planningcommission.nic.in/reports/sereport/ser/stdy_sagspr.pdf&lt;/span&gt;&lt;/a&gt;:&lt;/p&gt;

&lt;p style=&quot;text-align:justify&quot;&gt;&lt;span style=&quot;font-family:arial,helvetica,sans-serif; font-size:medium&quot;&gt;&amp;bull;&amp;nbsp;&amp;quot;Social Audit is a process in which, details of the resource, both financial and non-financial, used by public agencies for development initiatives are shared with the people, often through a public platform. Social Audits allow people to enforce accountability and transparency, providing the ultimate users an opportunity to scrutinize development initiatives.&amp;rdquo;&lt;/span&gt;&lt;/p&gt;

&lt;p style=&quot;text-align:justify&quot;&gt;&lt;span style=&quot;font-family:arial,helvetica,sans-serif; font-size:medium&quot;&gt;&amp;bull;&amp;nbsp;In the Panchayati Raj set up, the Gram Sabha, the general assembly of villagers, has a key role for effective functioning of Panchayats. In the Gram Sabha meeting, the rural poor, the women and the marginalised people would now get an opportunity to join in decision making on matters affecting their lives. &lt;/span&gt;&lt;/p&gt;

&lt;p style=&quot;text-align:justify&quot;&gt;&lt;span style=&quot;font-family:arial,helvetica,sans-serif; font-size:medium&quot;&gt;&amp;bull;&amp;nbsp;Active functioning of the Gram Sabha would ensure a participatory democracy with transparency, accountability and achievement. Gram Sabha has been given&amp;nbsp; &amp;lsquo;watchdog&amp;rsquo; powers and responsibilities by the Panchayati Raj Acts in most States to supervise and monitor the functioning of&amp;nbsp; panchayat elected representatives and government functionaries, and examine the annual statement of accounts and audit reports. &lt;/span&gt;&lt;/p&gt;

&lt;p style=&quot;text-align:justify&quot;&gt;&lt;span style=&quot;font-family:arial,helvetica,sans-serif; font-size:medium&quot;&gt;&amp;bull;&amp;nbsp;These are implied powers indirectly empowering Gram Sabhas to carry out social audits in addition to other functions. Members of the Gram Sabha and the village panchayat, intermediate panchayat and district panchayat through their representatives, can raise issues of social concern and public interest and demand an explanation.&lt;/span&gt;&lt;/p&gt;

&lt;p style=&quot;text-align:justify&quot;&gt;&lt;span style=&quot;font-family:arial,helvetica,sans-serif; font-size:medium&quot;&gt;&amp;bull;&amp;nbsp;In order to supplement the Panchayati Raj Act, the Government of India, in 1996, passed another Act known as Panchayats (Extension to the Scheduled Areas) Act, which extended the provisions of the Constitution (73 Amendment) Act of 1992 to the tribal areas of Andhra Pradesh, Bihar, Gujarat, Himachal Pradesh, Maharashtra, Madhya Pradesh, Orissa and Rajasthan. This came into force on 24 December 1996.&lt;/span&gt;&lt;/p&gt;

&lt;p style=&quot;text-align:justify&quot;&gt;&lt;span style=&quot;font-family:arial,helvetica,sans-serif; font-size:medium&quot;&gt;&amp;bull;&amp;nbsp;Social Audits are mandatory as per the 73rd Constitutional Amendment in 1993, through which the Village communities are empowered to conduct social audit of all development work in their respective villages and the concerned authorities are duty bound to facilitate them. The social audits are expected to contribute to the process of empowerment of the beneficiaries and generate demand for the effective delivery of programmes. The instructions require that special Gram Sabhas be arranged to conduct Social Audits in every ward and that Social Audits of all ongoing development works be included as an item of discussion in every Gram Sabha meeting.&lt;/span&gt;&lt;/p&gt;

&lt;p style=&quot;text-align:justify&quot;&gt;&lt;span style=&quot;font-family:arial,helvetica,sans-serif; font-size:medium&quot;&gt;&amp;bull;&amp;nbsp;The provisions of Panchayats (extension to scheduled areas) Act 1996 lays down that the completion certificate for all villages development works can only be accorded by the Gram Sabha.&amp;nbsp; &lt;/span&gt;&lt;/p&gt;

&lt;p style=&quot;text-align:justify&quot;&gt;&lt;span style=&quot;font-family:arial,helvetica,sans-serif; font-size:medium&quot;&gt;&amp;bull;&amp;nbsp;Rajasthan (India) Panchayati Raj (Amendment) Act 2000 vested on the Ward Sabha on &amp;ldquo;getting information on the detailed estimates of works prepared to be taken in the area of the Ward Sabha, exercising &amp;ldquo;Social Audit&amp;rdquo; in all works implemented in the area of Ward Sabha and awarding utilization and completion certificate for such work&amp;nbsp;&amp;nbsp; &lt;/span&gt;&lt;/p&gt;

&lt;p style=&quot;text-align:justify&quot;&gt;&lt;span style=&quot;font-family:arial,helvetica,sans-serif; font-size:medium&quot;&gt;&amp;bull;&amp;nbsp;In the state of Madhya Pradesh (India) the process of Social Audit has been specified in the order No. 18069/22/JRY/vi - 7/96 dev. October 30th 1996. &lt;/span&gt;&lt;/p&gt;

&lt;p style=&quot;text-align:justify&quot;&gt;&lt;span style=&quot;font-family:arial,helvetica,sans-serif; font-size:medium&quot;&gt;&amp;bull;&amp;nbsp;In the state of Orissa the Social Audit in rural development works has been mandatory with the issuance of Govt. order in the month of September 2002.&amp;nbsp; &lt;/span&gt;&lt;/p&gt;

&lt;p style=&quot;text-align:justify&quot;&gt;**page**&amp;nbsp;&lt;/p&gt;

&lt;p style=&quot;text-align:justify&quot;&gt;&lt;span style=&quot;font-family:arial,helvetica,sans-serif; font-size:medium&quot;&gt;According to [inside]Social Audit and its Relevance to Audit of Public Utilities by M Parthasarathy[/inside],&lt;/span&gt;&lt;a href=&quot;http://www.asosai.org/journal1988/social_audit_and_its_relevance.htm&quot;&gt;&lt;span style=&quot;font-family:arial,helvetica,sans-serif; font-size:medium&quot;&gt;http://www.asosai.org/journal1988/social_audit_and_its_relevance.htm&lt;/span&gt;&lt;/a&gt;:&lt;span style=&quot;font-family:arial,helvetica,sans-serif; font-size:medium&quot;&gt; &lt;/span&gt;&lt;/p&gt;

&lt;p style=&quot;text-align:justify&quot;&gt;&amp;nbsp;&lt;/p&gt;

&lt;p style=&quot;text-align:justify&quot;&gt;&lt;span style=&quot;font-family:Arial; font-size:medium&quot;&gt;&amp;bull;&amp;nbsp;Social audit of public utilities or public undertakings would be greatly facilitated if the undertaking prepared a social accounting document. Several models of social accounting and reporting have been tried out in a number of countries but efforts at standardising the models have not borne fruit. Even simple reporting systems devised will enable the social auditor of public utilities or undertakings to draw conclusions about the social benefits and social detriments arising from the operation of a public utility over and beyond the quality of service rendered by it for which it is set up. A reading of such reports over a time period of few years can provide the basis for judging whether the net social benefit is growing in acceptable proportion to the encroachments made by the utility on the resources of the society&lt;/span&gt;&lt;/p&gt;

&lt;p style=&quot;text-align:justify&quot;&gt;&lt;span style=&quot;font-family:Arial; font-size:medium&quot;&gt;&amp;bull;&amp;nbsp;Perhaps the most serious difficulty faced by the social auditor is the absence of a well-conceived information system as part and parcel of a social welfare programme. Government agencies which design programmes often commit the error of relying on traditional government systems of information such as government accounts and government methods of reporting for conveying a picture of how a programme is progressing. This kind of hazy and incomplete system does not help them to take stock, speed up, slow down or apply corrective measures as and when required. In any case, the system can give no information on the social changes achieved nor on how other related programmes have affected a programme.&lt;/span&gt;&lt;/p&gt;

&lt;p style=&quot;text-align:justify&quot;&gt;&amp;nbsp;&lt;/p&gt;

&lt;div style=&quot;text-align:justify&quot;&gt;&lt;span style=&quot;font-family:arial,helvetica,sans-serif; font-size:medium&quot;&gt;According to [inside]Social Audit by Amitabh Mukhopadhyay[/inside], &lt;/span&gt;&lt;a href=&quot;http://www.india-seminar.com/2005/551/551%20amitabh%20mukhopadhyay.htm&quot;&gt;&lt;span style=&quot;font-family:arial,helvetica,sans-serif; font-size:medium&quot;&gt;http://www.india-seminar.com/2005/551/551%20amitabh%20mukhopadhyay.htm&lt;/span&gt;&lt;/a&gt;&lt;br /&gt;
&lt;br /&gt;
&lt;br /&gt;
&lt;span style=&quot;font-family:arial,helvetica,sans-serif; font-size:medium&quot;&gt;&amp;bull;&amp;nbsp;Constitutional amendments in 1992-93 for local self government which introduced provisions for accounts to be placed before the gram sabha and municipal wards are a revealing pointer to the need for accountability, not to a hierarchy of officialdom or representatives of the people but increasingly to people themselves, since they are the only stakeholders. That is the writing on the wall.&lt;/span&gt;&lt;span style=&quot;font-family:arial,helvetica,sans-serif; font-size:medium&quot;&gt; &lt;/span&gt;&lt;span style=&quot;font-family:arial,helvetica,sans-serif; font-size:medium&quot;&gt; &lt;/span&gt;&lt;/div&gt;

&lt;p style=&quot;text-align:justify&quot;&gt;&lt;span style=&quot;font-family:arial,helvetica,sans-serif; font-size:medium&quot;&gt;&amp;bull;&amp;nbsp;Social audit assumes even greater importance in the context of democratic decentralization since 1992-93. Structures for accountability are the weakest in panchayats and municipal bodies who are implementing anti-poverty programmes and providing basic social services. Half-hearted devolution of powers by most state governments continues to stymie their effectiveness. Planning by district planning committees as envisaged in the constitutional amendments has hardly been operationalized. At the sub-district level of taluk and gram panchayats, poor book-keeping is coupled with audit certification by Examiners, Local Funds of the state governments, which is by and large no more than an exercise in stamping and signing inadequately authenticated accounts. Hearing the complaints of residents before certifying accounts, as is the audit convention for local authorities in Europe, is nowhere even on the agenda in India. The sheer spread and numbers of the local bodies, to be considered against the availability of ethical auditors, are daunting. &lt;/span&gt;&lt;/p&gt;

&lt;p style=&quot;text-align:justify&quot;&gt;&amp;bull;&amp;nbsp;At the behest of the Union Finance Commission, the CAG has recently undertaken an exercise in providing technical guidance and supervision to Examiners, Local Funds, which needs to be supported by a vigorous movement for social audit. It must be remembered that, as against the concerns of departmental auditors for classification of transactions under relevant schemes and programmes, citizens are interested in the veracity of the details in BPL surveys, vouchers and muster rolls. The actual construction of permanent assets along proper specifications also matters to them.&lt;/p&gt;
&#039;,
		&#039;credit_writer&#039; =&gt; &#039;Rural Expert&#039;,
		&#039;article_img&#039; =&gt; &#039;&#039;,
		&#039;article_img_thumb&#039; =&gt; &#039;&#039;,
		&#039;status&#039; =&gt; (int) 1,
		&#039;show_on_home&#039; =&gt; (int) 1,
		&#039;lang&#039; =&gt; &#039;EN&#039;,
		&#039;category_id&#039; =&gt; (int) 9,
		&#039;tag_keyword&#039; =&gt; &#039;&#039;,
		&#039;seo_url&#039; =&gt; &#039;social-audit-48&#039;,
		&#039;meta_title&#039; =&gt; &#039;&#039;,
		&#039;meta_keywords&#039; =&gt; &#039;&#039;,
		&#039;meta_description&#039; =&gt; &#039;&#039;,
		&#039;noindex&#039; =&gt; (int) 0,
		&#039;publish_date&#039; =&gt; object(Cake\I18n\FrozenDate) {},
		&#039;most_visit_section_id&#039; =&gt; null,
		&#039;article_big_img&#039; =&gt; null,
		&#039;liveid&#039; =&gt; (int) 48,
		&#039;created&#039; =&gt; object(Cake\I18n\FrozenTime) {},
		&#039;modified&#039; =&gt; object(Cake\I18n\FrozenTime) {},
		&#039;edate&#039; =&gt; &#039;&#039;,
		&#039;tags&#039; =&gt; [[maximum depth reached]],
		&#039;category&#039; =&gt; object(App\Model\Entity\Category) {},
		&#039;[new]&#039; =&gt; false,
		&#039;[accessible]&#039; =&gt; [
			[maximum depth reached]
		],
		&#039;[dirty]&#039; =&gt; [[maximum depth reached]],
		&#039;[original]&#039; =&gt; [[maximum depth reached]],
		&#039;[virtual]&#039; =&gt; [[maximum depth reached]],
		&#039;[hasErrors]&#039; =&gt; false,
		&#039;[errors]&#039; =&gt; [[maximum depth reached]],
		&#039;[invalid]&#039; =&gt; [[maximum depth reached]],
		&#039;[repository]&#039; =&gt; &#039;Articles&#039;
	
	},
	&#039;articleid&#039; =&gt; (int) 18,
	&#039;metaTitle&#039; =&gt; &#039;Empowerment | Social Audit&#039;,
	&#039;metaKeywords&#039; =&gt; &#039;&#039;,
	&#039;metaDesc&#039; =&gt; &#039;&amp;nbsp;

KEY TRENDS

&amp;bull;&amp;nbsp;Social Audits are mandatory as per the 73rd Constitutional Amendment in 1993, through which the Village communities are empowered to conduct social audit of all development work in their respective villages and the concerned authorities are duty bound to...&#039;,
	&#039;disp&#039; =&gt; &#039;&lt;h3 style=&quot;text-align:justify&quot;&gt;&amp;nbsp;&lt;/h3&gt;&lt;p style=&quot;text-align:justify&quot;&gt;&lt;span style=&quot;font-family:arial,helvetica,sans-serif; font-size:medium&quot;&gt;KEY TRENDS&lt;/span&gt;&lt;/p&gt;&lt;p style=&quot;text-align:justify&quot;&gt;&lt;span style=&quot;font-family:arial,helvetica,sans-serif; font-size:medium&quot;&gt;&amp;bull;&amp;nbsp;Social Audits are mandatory as per the 73rd Constitutional Amendment in 1993, through which the Village communities are empowered to conduct social audit of all development work in their respective villages and the concerned authorities are duty bound to facilitate them*&lt;br /&gt;&amp;bull;&amp;nbsp;Constitutional amendments in 1992-93 for local self government which introduced provisions for accounts to be placed before the gram sabha and municipal wards are a revealing pointer to the need for accountability, not to a hierarchy of officialdom or representatives of the people but increasingly to people themselves, since they are the only stakeholders**&lt;br /&gt;&amp;bull;&amp;nbsp;Social Audit is a process in which, details of the resource, both financial and non-financial, used by public agencies for development initiatives are shared with the people, often through a public platform. Social Audits allow people to enforce accountability and transparency, providing the ultimate users an opportunity to scrutinize development initiatives*&lt;br /&gt;&amp;bull;&amp;nbsp;Social audit as a term was used as far back as the 1950s. There has been a flurry of activity and interest in the last seven to eight years in India and neighboring countries. Voluntary development organizations are also actively concerned***&lt;br /&gt;&amp;bull;&amp;nbsp;The key difference between development and social audit is that a social audit focuses on the neglected issue of social impacts, while a development audit has a broader focus including environment and economic issues, such as the efficiency of a project or programme***&lt;br /&gt;&amp;bull;&amp;nbsp;Social audit can also be used for auditing the performance of all three PRI tiers with a social audit committee at each level. These committees should not be permanent, but can be set up depending on the nature of programmes/schemes to be audited***&lt;br /&gt;&amp;bull;&amp;nbsp;Article 17 (2) of the NREGA says &amp;ldquo;the gram sabha shall conduct regular social audits of all the projects under the Scheme taken up within the Gram Panchayat&amp;rdquo;. Article 17 (3) says &amp;ldquo;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.&amp;rdquo;#&lt;/span&gt;&lt;/p&gt;&lt;p style=&quot;text-align:justify&quot;&gt;&amp;nbsp;&lt;/p&gt;&lt;p style=&quot;text-align:justify&quot;&gt;&lt;span style=&quot;font-family:arial,helvetica,sans-serif; font-size:small&quot;&gt;&lt;em&gt;* Vision Foundation (2005) Social Audit-Gram Sabha and Panchayati Raj-document, submitted to the Planning Commission, GoI, October&lt;br /&gt;** Social Audit by Amitabh Mukhopadhyay, Seminar&lt;br /&gt;*** Srivastava, KG and Datta, Chandan, &lt;/em&gt;&lt;/span&gt;&lt;a href=&quot;http://www.fao.org/DOCREP/006/AD346E/ad346e09.htm&quot; title=&quot;http://www.fao.org/DOCREP/006/AD346E/ad346e09.htm&quot;&gt;http://www.fao.org/DOCREP/006/AD346E/ad346e09.htm&lt;/a&gt;&lt;span style=&quot;font-family:arial,helvetica,sans-serif; font-size:small&quot;&gt;&lt;em&gt;&amp;nbsp;&lt;br /&gt;# Sinha, Rajesh Kumar: Accountability in Rural Wage Employment Programmes in India: Case of Social Audit in NREGA, &lt;/em&gt;&lt;/span&gt;&lt;a href=&quot;http://www.solutionexchange-un.net.in/decn/cr/res11020901.pdf&quot; title=&quot;http://www.solutionexchange-un.net.in/decn/cr/res11020901.pdf&quot;&gt;http://www.solutionexchange-un.net.in/decn/cr/res11020901.pdf&lt;/a&gt;&lt;span style=&quot;font-family:arial,helvetica,sans-serif; font-size:small&quot;&gt;&lt;em&gt; &lt;/em&gt;&lt;/span&gt;&lt;/p&gt;&lt;p style=&quot;text-align:justify&quot;&gt;&lt;span style=&quot;font-family:arial,helvetica,sans-serif; font-size:medium&quot;&gt;&#039;,
	&#039;lang&#039; =&gt; &#039;English&#039;,
	&#039;SITE_URL&#039; =&gt; &#039;https://im4change.in/&#039;,
	&#039;site_title&#039; =&gt; &#039;im4change&#039;,
	&#039;adminprix&#039; =&gt; &#039;admin&#039;
]
$article_current = object(App\Model\Entity\Article) {

	&#039;id&#039; =&gt; (int) 18,
	&#039;title&#039; =&gt; &#039;Social Audit&#039;,
	&#039;subheading&#039; =&gt; &#039;&#039;,
	&#039;description&#039; =&gt; &#039;&lt;h3 style=&quot;text-align:justify&quot;&gt;&amp;nbsp;&lt;/h3&gt;

&lt;p style=&quot;text-align:justify&quot;&gt;&lt;span style=&quot;font-family:arial,helvetica,sans-serif; font-size:medium&quot;&gt;KEY TRENDS&lt;/span&gt;&lt;/p&gt;

&lt;p style=&quot;text-align:justify&quot;&gt;&lt;span style=&quot;font-family:arial,helvetica,sans-serif; font-size:medium&quot;&gt;&amp;bull;&amp;nbsp;Social Audits are mandatory as per the 73rd Constitutional Amendment in 1993, through which the Village communities are empowered to conduct social audit of all development work in their respective villages and the concerned authorities are duty bound to facilitate them*&lt;br /&gt;
&amp;bull;&amp;nbsp;Constitutional amendments in 1992-93 for local self government which introduced provisions for accounts to be placed before the gram sabha and municipal wards are a revealing pointer to the need for accountability, not to a hierarchy of officialdom or representatives of the people but increasingly to people themselves, since they are the only stakeholders**&lt;br /&gt;
&amp;bull;&amp;nbsp;Social Audit is a process in which, details of the resource, both financial and non-financial, used by public agencies for development initiatives are shared with the people, often through a public platform. Social Audits allow people to enforce accountability and transparency, providing the ultimate users an opportunity to scrutinize development initiatives*&lt;br /&gt;
&amp;bull;&amp;nbsp;Social audit as a term was used as far back as the 1950s. There has been a flurry of activity and interest in the last seven to eight years in India and neighboring countries. Voluntary development organizations are also actively concerned***&lt;br /&gt;
&amp;bull;&amp;nbsp;The key difference between development and social audit is that a social audit focuses on the neglected issue of social impacts, while a development audit has a broader focus including environment and economic issues, such as the efficiency of a project or programme***&lt;br /&gt;
&amp;bull;&amp;nbsp;Social audit can also be used for auditing the performance of all three PRI tiers with a social audit committee at each level. These committees should not be permanent, but can be set up depending on the nature of programmes/schemes to be audited***&lt;br /&gt;
&amp;bull;&amp;nbsp;Article 17 (2) of the NREGA says &amp;ldquo;the gram sabha shall conduct regular social audits of all the projects under the Scheme taken up within the Gram Panchayat&amp;rdquo;. Article 17 (3) says &amp;ldquo;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.&amp;rdquo;#&lt;/span&gt;&lt;/p&gt;

&lt;p style=&quot;text-align:justify&quot;&gt;&amp;nbsp;&lt;/p&gt;

&lt;p style=&quot;text-align:justify&quot;&gt;&lt;span style=&quot;font-family:arial,helvetica,sans-serif; font-size:small&quot;&gt;&lt;em&gt;* Vision Foundation (2005) Social Audit-Gram Sabha and Panchayati Raj-document, submitted to the Planning Commission, GoI, October&lt;br /&gt;
** Social Audit by Amitabh Mukhopadhyay, Seminar&lt;br /&gt;
*** Srivastava, KG and Datta, Chandan, &lt;/em&gt;&lt;/span&gt;&lt;a href=&quot;http://www.fao.org/DOCREP/006/AD346E/ad346e09.htm&quot;&gt;&lt;span style=&quot;font-family:arial,helvetica,sans-serif; font-size:small&quot;&gt;&lt;em&gt;http://www.fao.org/DOCREP/006/AD346E/ad346e09.htm&lt;/em&gt;&lt;/span&gt;&lt;/a&gt;&lt;span style=&quot;font-family:arial,helvetica,sans-serif; font-size:small&quot;&gt;&lt;em&gt;&amp;nbsp;&lt;br /&gt;
# Sinha, Rajesh Kumar: Accountability in Rural Wage Employment Programmes in India: Case of Social Audit in NREGA, &lt;/em&gt;&lt;/span&gt;&lt;a href=&quot;http://www.solutionexchange-un.net.in/decn/cr/res11020901.pdf&quot;&gt;&lt;span style=&quot;font-family:arial,helvetica,sans-serif; font-size:small&quot;&gt;&lt;em&gt;http://www.solutionexchange-un.net.in/decn/cr/res11020901.pdf&lt;/em&gt;&lt;/span&gt;&lt;/a&gt;&lt;span style=&quot;font-family:arial,helvetica,sans-serif; font-size:small&quot;&gt;&lt;em&gt; &lt;/em&gt;&lt;/span&gt;&lt;/p&gt;

&lt;p style=&quot;text-align:justify&quot;&gt;&lt;span style=&quot;font-family:arial,helvetica,sans-serif; font-size:medium&quot;&gt;**page** &lt;/span&gt;&lt;/p&gt;

&lt;p style=&quot;text-align:justify&quot;&gt;Please &lt;a href=&quot;/upload/files/MGNREGA%20Social%20Audit%20Report%20November%202020.pdf&quot;&gt;click here&lt;/a&gt; to access the [inside]MGNREGA Social Audit Report: Analytical Overview of the Public Information Available on NREGA-MIS (released in November 2020)[/inside] by Social Accountability Forum for Action and Research. This brief looks at the Social Audit data available on the NREGA MIS for the financial years 2018-19 and 2019-20, which is updated by the state Social Audit Units (SAUs).&lt;/p&gt;

&lt;p style=&quot;text-align:justify&quot;&gt;Kindly &lt;a href=&quot;/upload/files/Performance%20Audit%20of%20social%20audits%20conducted%20by%20C%26AG.pdf&quot;&gt;click here&lt;/a&gt; to access the document entitled [inside]Performance Audit of social audits conducted by Comptroller and Auditor-General of India[/inside].&lt;/p&gt;

&lt;p style=&quot;text-align:justify&quot;&gt;**page**&lt;/p&gt;

&lt;p style=&quot;text-align:justify&quot;&gt;&lt;span style=&quot;font-family:arial,helvetica,sans-serif; font-size:medium&quot;&gt;According to Empower.org,&lt;/span&gt;&lt;br /&gt;
&lt;a href=&quot;http://www.empowerpoor.com/backgrounder.asp?report=800&quot;&gt;&lt;span style=&quot;font-family:arial,helvetica,sans-serif; font-size:medium&quot;&gt;http://www.empowerpoor.com/backgrounder.asp?report=800&lt;/span&gt;&lt;/a&gt;:&lt;span style=&quot;font-family:arial,helvetica,sans-serif; font-size:medium&quot;&gt; &lt;/span&gt;&lt;/p&gt;

&lt;p style=&quot;text-align:justify&quot;&gt;&lt;span style=&quot;font-family:Arial; font-size:medium&quot;&gt;[inside]Social audit rules under National Rural Employment Guaranty Scheme (NREGS)[/inside]: &lt;/span&gt;&lt;/p&gt;

&lt;p style=&quot;text-align:justify&quot;&gt;&lt;span style=&quot;font-family:Arial; font-size:medium&quot;&gt;&amp;bull;&amp;nbsp;The rules lay out procedures under the three main stages of a social audit: preparatory phase, social audit forum, and post-social audit phase. &lt;/span&gt;&lt;/p&gt;

&lt;p style=&quot;text-align:justify&quot;&gt;&lt;span style=&quot;font-family:Arial; font-size:medium&quot;&gt;&amp;bull;&amp;nbsp;The social audit forum (meeting of the gram sabha) must be conducted every six months, be presided over by a person selected by the forum, and must be widely publicised beforehand. &lt;/span&gt;&lt;/p&gt;

&lt;p style=&quot;text-align:justify&quot;&gt;&lt;span style=&quot;font-family:Arial; font-size:medium&quot;&gt;&amp;bull;&amp;nbsp;The &amp;lsquo;action taken report&amp;rsquo; relating to the previous social audit must be read out, attendance of all concerned officials is compulsory, and minutes of the meeting must be recorded by the secretary in the prescribed format. The audit is open to any outside individual, group, or NGO. &lt;/span&gt;&lt;/p&gt;

&lt;p style=&quot;text-align:justify&quot;&gt;&lt;span style=&quot;font-family:Arial; font-size:medium&quot;&gt;&amp;bull;&amp;nbsp;The post-audit phase requires all complaints of non-performance to be looked into, and anyone involved in deviation of funds to be held accountable and the loss made good. &lt;/span&gt;&lt;/p&gt;

&lt;p style=&quot;text-align:justify&quot;&gt;&lt;span style=&quot;font-family:Arial; font-size:medium&quot;&gt;&amp;bull;&amp;nbsp;The rules clearly state who is accountable for what at each stage of programme implementation. It also says that the central government will meet the costs of establishing and running a social audit cell at the state level.&lt;/span&gt;&lt;/p&gt;

&lt;p style=&quot;text-align:justify&quot;&gt;&lt;span style=&quot;font-family:arial,helvetica,sans-serif&quot;&gt;&lt;span style=&quot;font-size:medium&quot;&gt;According to the [inside]Vision Foundation&amp;#39;s (2005) Social Audit-Gram Sabha and Panchayati Raj-document[/inside], submitted to the Planning Commission, GoI, October,&lt;/span&gt;&lt;/span&gt;&lt;br /&gt;
&lt;a href=&quot;http://planningcommission.nic.in/reports/sereport/ser/stdy_sagspr.pdf&quot;&gt;&lt;span style=&quot;font-family:arial,helvetica,sans-serif; font-size:medium&quot;&gt;http://planningcommission.nic.in/reports/sereport/ser/stdy_sagspr.pdf&lt;/span&gt;&lt;/a&gt;:&lt;/p&gt;

&lt;p style=&quot;text-align:justify&quot;&gt;&lt;span style=&quot;font-family:arial,helvetica,sans-serif; font-size:medium&quot;&gt;&amp;bull;&amp;nbsp;&amp;quot;Social Audit is a process in which, details of the resource, both financial and non-financial, used by public agencies for development initiatives are shared with the people, often through a public platform. Social Audits allow people to enforce accountability and transparency, providing the ultimate users an opportunity to scrutinize development initiatives.&amp;rdquo;&lt;/span&gt;&lt;/p&gt;

&lt;p style=&quot;text-align:justify&quot;&gt;&lt;span style=&quot;font-family:arial,helvetica,sans-serif; font-size:medium&quot;&gt;&amp;bull;&amp;nbsp;In the Panchayati Raj set up, the Gram Sabha, the general assembly of villagers, has a key role for effective functioning of Panchayats. In the Gram Sabha meeting, the rural poor, the women and the marginalised people would now get an opportunity to join in decision making on matters affecting their lives. &lt;/span&gt;&lt;/p&gt;

&lt;p style=&quot;text-align:justify&quot;&gt;&lt;span style=&quot;font-family:arial,helvetica,sans-serif; font-size:medium&quot;&gt;&amp;bull;&amp;nbsp;Active functioning of the Gram Sabha would ensure a participatory democracy with transparency, accountability and achievement. Gram Sabha has been given&amp;nbsp; &amp;lsquo;watchdog&amp;rsquo; powers and responsibilities by the Panchayati Raj Acts in most States to supervise and monitor the functioning of&amp;nbsp; panchayat elected representatives and government functionaries, and examine the annual statement of accounts and audit reports. &lt;/span&gt;&lt;/p&gt;

&lt;p style=&quot;text-align:justify&quot;&gt;&lt;span style=&quot;font-family:arial,helvetica,sans-serif; font-size:medium&quot;&gt;&amp;bull;&amp;nbsp;These are implied powers indirectly empowering Gram Sabhas to carry out social audits in addition to other functions. Members of the Gram Sabha and the village panchayat, intermediate panchayat and district panchayat through their representatives, can raise issues of social concern and public interest and demand an explanation.&lt;/span&gt;&lt;/p&gt;

&lt;p style=&quot;text-align:justify&quot;&gt;&lt;span style=&quot;font-family:arial,helvetica,sans-serif; font-size:medium&quot;&gt;&amp;bull;&amp;nbsp;In order to supplement the Panchayati Raj Act, the Government of India, in 1996, passed another Act known as Panchayats (Extension to the Scheduled Areas) Act, which extended the provisions of the Constitution (73 Amendment) Act of 1992 to the tribal areas of Andhra Pradesh, Bihar, Gujarat, Himachal Pradesh, Maharashtra, Madhya Pradesh, Orissa and Rajasthan. This came into force on 24 December 1996.&lt;/span&gt;&lt;/p&gt;

&lt;p style=&quot;text-align:justify&quot;&gt;&lt;span style=&quot;font-family:arial,helvetica,sans-serif; font-size:medium&quot;&gt;&amp;bull;&amp;nbsp;Social Audits are mandatory as per the 73rd Constitutional Amendment in 1993, through which the Village communities are empowered to conduct social audit of all development work in their respective villages and the concerned authorities are duty bound to facilitate them. The social audits are expected to contribute to the process of empowerment of the beneficiaries and generate demand for the effective delivery of programmes. The instructions require that special Gram Sabhas be arranged to conduct Social Audits in every ward and that Social Audits of all ongoing development works be included as an item of discussion in every Gram Sabha meeting.&lt;/span&gt;&lt;/p&gt;

&lt;p style=&quot;text-align:justify&quot;&gt;&lt;span style=&quot;font-family:arial,helvetica,sans-serif; font-size:medium&quot;&gt;&amp;bull;&amp;nbsp;The provisions of Panchayats (extension to scheduled areas) Act 1996 lays down that the completion certificate for all villages development works can only be accorded by the Gram Sabha.&amp;nbsp; &lt;/span&gt;&lt;/p&gt;

&lt;p style=&quot;text-align:justify&quot;&gt;&lt;span style=&quot;font-family:arial,helvetica,sans-serif; font-size:medium&quot;&gt;&amp;bull;&amp;nbsp;Rajasthan (India) Panchayati Raj (Amendment) Act 2000 vested on the Ward Sabha on &amp;ldquo;getting information on the detailed estimates of works prepared to be taken in the area of the Ward Sabha, exercising &amp;ldquo;Social Audit&amp;rdquo; in all works implemented in the area of Ward Sabha and awarding utilization and completion certificate for such work&amp;nbsp;&amp;nbsp; &lt;/span&gt;&lt;/p&gt;

&lt;p style=&quot;text-align:justify&quot;&gt;&lt;span style=&quot;font-family:arial,helvetica,sans-serif; font-size:medium&quot;&gt;&amp;bull;&amp;nbsp;In the state of Madhya Pradesh (India) the process of Social Audit has been specified in the order No. 18069/22/JRY/vi - 7/96 dev. October 30th 1996. &lt;/span&gt;&lt;/p&gt;

&lt;p style=&quot;text-align:justify&quot;&gt;&lt;span style=&quot;font-family:arial,helvetica,sans-serif; font-size:medium&quot;&gt;&amp;bull;&amp;nbsp;In the state of Orissa the Social Audit in rural development works has been mandatory with the issuance of Govt. order in the month of September 2002.&amp;nbsp; &lt;/span&gt;&lt;/p&gt;

&lt;p style=&quot;text-align:justify&quot;&gt;**page**&amp;nbsp;&lt;/p&gt;

&lt;p style=&quot;text-align:justify&quot;&gt;&lt;span style=&quot;font-family:arial,helvetica,sans-serif; font-size:medium&quot;&gt;According to [inside]Social Audit and its Relevance to Audit of Public Utilities by M Parthasarathy[/inside],&lt;/span&gt;&lt;a href=&quot;http://www.asosai.org/journal1988/social_audit_and_its_relevance.htm&quot;&gt;&lt;span style=&quot;font-family:arial,helvetica,sans-serif; font-size:medium&quot;&gt;http://www.asosai.org/journal1988/social_audit_and_its_relevance.htm&lt;/span&gt;&lt;/a&gt;:&lt;span style=&quot;font-family:arial,helvetica,sans-serif; font-size:medium&quot;&gt; &lt;/span&gt;&lt;/p&gt;

&lt;p style=&quot;text-align:justify&quot;&gt;&amp;nbsp;&lt;/p&gt;

&lt;p style=&quot;text-align:justify&quot;&gt;&lt;span style=&quot;font-family:Arial; font-size:medium&quot;&gt;&amp;bull;&amp;nbsp;Social audit of public utilities or public undertakings would be greatly facilitated if the undertaking prepared a social accounting document. Several models of social accounting and reporting have been tried out in a number of countries but efforts at standardising the models have not borne fruit. Even simple reporting systems devised will enable the social auditor of public utilities or undertakings to draw conclusions about the social benefits and social detriments arising from the operation of a public utility over and beyond the quality of service rendered by it for which it is set up. A reading of such reports over a time period of few years can provide the basis for judging whether the net social benefit is growing in acceptable proportion to the encroachments made by the utility on the resources of the society&lt;/span&gt;&lt;/p&gt;

&lt;p style=&quot;text-align:justify&quot;&gt;&lt;span style=&quot;font-family:Arial; font-size:medium&quot;&gt;&amp;bull;&amp;nbsp;Perhaps the most serious difficulty faced by the social auditor is the absence of a well-conceived information system as part and parcel of a social welfare programme. Government agencies which design programmes often commit the error of relying on traditional government systems of information such as government accounts and government methods of reporting for conveying a picture of how a programme is progressing. This kind of hazy and incomplete system does not help them to take stock, speed up, slow down or apply corrective measures as and when required. In any case, the system can give no information on the social changes achieved nor on how other related programmes have affected a programme.&lt;/span&gt;&lt;/p&gt;

&lt;p style=&quot;text-align:justify&quot;&gt;&amp;nbsp;&lt;/p&gt;

&lt;div style=&quot;text-align:justify&quot;&gt;&lt;span style=&quot;font-family:arial,helvetica,sans-serif; font-size:medium&quot;&gt;According to [inside]Social Audit by Amitabh Mukhopadhyay[/inside], &lt;/span&gt;&lt;a href=&quot;http://www.india-seminar.com/2005/551/551%20amitabh%20mukhopadhyay.htm&quot;&gt;&lt;span style=&quot;font-family:arial,helvetica,sans-serif; font-size:medium&quot;&gt;http://www.india-seminar.com/2005/551/551%20amitabh%20mukhopadhyay.htm&lt;/span&gt;&lt;/a&gt;&lt;br /&gt;
&lt;br /&gt;
&lt;br /&gt;
&lt;span style=&quot;font-family:arial,helvetica,sans-serif; font-size:medium&quot;&gt;&amp;bull;&amp;nbsp;Constitutional amendments in 1992-93 for local self government which introduced provisions for accounts to be placed before the gram sabha and municipal wards are a revealing pointer to the need for accountability, not to a hierarchy of officialdom or representatives of the people but increasingly to people themselves, since they are the only stakeholders. That is the writing on the wall.&lt;/span&gt;&lt;span style=&quot;font-family:arial,helvetica,sans-serif; font-size:medium&quot;&gt; &lt;/span&gt;&lt;span style=&quot;font-family:arial,helvetica,sans-serif; font-size:medium&quot;&gt; &lt;/span&gt;&lt;/div&gt;

&lt;p style=&quot;text-align:justify&quot;&gt;&lt;span style=&quot;font-family:arial,helvetica,sans-serif; font-size:medium&quot;&gt;&amp;bull;&amp;nbsp;Social audit assumes even greater importance in the context of democratic decentralization since 1992-93. Structures for accountability are the weakest in panchayats and municipal bodies who are implementing anti-poverty programmes and providing basic social services. Half-hearted devolution of powers by most state governments continues to stymie their effectiveness. Planning by district planning committees as envisaged in the constitutional amendments has hardly been operationalized. At the sub-district level of taluk and gram panchayats, poor book-keeping is coupled with audit certification by Examiners, Local Funds of the state governments, which is by and large no more than an exercise in stamping and signing inadequately authenticated accounts. Hearing the complaints of residents before certifying accounts, as is the audit convention for local authorities in Europe, is nowhere even on the agenda in India. The sheer spread and numbers of the local bodies, to be considered against the availability of ethical auditors, are daunting. &lt;/span&gt;&lt;/p&gt;

&lt;p style=&quot;text-align:justify&quot;&gt;&amp;bull;&amp;nbsp;At the behest of the Union Finance Commission, the CAG has recently undertaken an exercise in providing technical guidance and supervision to Examiners, Local Funds, which needs to be supported by a vigorous movement for social audit. It must be remembered that, as against the concerns of departmental auditors for classification of transactions under relevant schemes and programmes, citizens are interested in the veracity of the details in BPL surveys, vouchers and muster rolls. The actual construction of permanent assets along proper specifications also matters to them.&lt;/p&gt;
&#039;,
	&#039;credit_writer&#039; =&gt; &#039;Rural Expert&#039;,
	&#039;article_img&#039; =&gt; &#039;&#039;,
	&#039;article_img_thumb&#039; =&gt; &#039;&#039;,
	&#039;status&#039; =&gt; (int) 1,
	&#039;show_on_home&#039; =&gt; (int) 1,
	&#039;lang&#039; =&gt; &#039;EN&#039;,
	&#039;category_id&#039; =&gt; (int) 9,
	&#039;tag_keyword&#039; =&gt; &#039;&#039;,
	&#039;seo_url&#039; =&gt; &#039;social-audit-48&#039;,
	&#039;meta_title&#039; =&gt; &#039;&#039;,
	&#039;meta_keywords&#039; =&gt; &#039;&#039;,
	&#039;meta_description&#039; =&gt; &#039;&#039;,
	&#039;noindex&#039; =&gt; (int) 0,
	&#039;publish_date&#039; =&gt; object(Cake\I18n\FrozenDate) {},
	&#039;most_visit_section_id&#039; =&gt; null,
	&#039;article_big_img&#039; =&gt; null,
	&#039;liveid&#039; =&gt; (int) 48,
	&#039;created&#039; =&gt; object(Cake\I18n\FrozenTime) {},
	&#039;modified&#039; =&gt; object(Cake\I18n\FrozenTime) {},
	&#039;edate&#039; =&gt; &#039;&#039;,
	&#039;tags&#039; =&gt; [],
	&#039;category&#039; =&gt; object(App\Model\Entity\Category) {},
	&#039;[new]&#039; =&gt; false,
	&#039;[accessible]&#039; =&gt; [
		&#039;*&#039; =&gt; true,
		&#039;id&#039; =&gt; false
	],
	&#039;[dirty]&#039; =&gt; [],
	&#039;[original]&#039; =&gt; [],
	&#039;[virtual]&#039; =&gt; [],
	&#039;[hasErrors]&#039; =&gt; false,
	&#039;[errors]&#039; =&gt; [],
	&#039;[invalid]&#039; =&gt; [],
	&#039;[repository]&#039; =&gt; &#039;Articles&#039;

}
$articleid = (int) 18
$metaTitle = &#039;Empowerment | Social Audit&#039;
$metaKeywords = &#039;&#039;
$metaDesc = &#039;&amp;nbsp;

KEY TRENDS

&amp;bull;&amp;nbsp;Social Audits are mandatory as per the 73rd Constitutional Amendment in 1993, through which the Village communities are empowered to conduct social audit of all development work in their respective villages and the concerned authorities are duty bound to...&#039;
$disp = &#039;&lt;h3 style=&quot;text-align:justify&quot;&gt;&amp;nbsp;&lt;/h3&gt;&lt;p style=&quot;text-align:justify&quot;&gt;&lt;span style=&quot;font-family:arial,helvetica,sans-serif; font-size:medium&quot;&gt;KEY TRENDS&lt;/span&gt;&lt;/p&gt;&lt;p style=&quot;text-align:justify&quot;&gt;&lt;span style=&quot;font-family:arial,helvetica,sans-serif; font-size:medium&quot;&gt;&amp;bull;&amp;nbsp;Social Audits are mandatory as per the 73rd Constitutional Amendment in 1993, through which the Village communities are empowered to conduct social audit of all development work in their respective villages and the concerned authorities are duty bound to facilitate them*&lt;br /&gt;&amp;bull;&amp;nbsp;Constitutional amendments in 1992-93 for local self government which introduced provisions for accounts to be placed before the gram sabha and municipal wards are a revealing pointer to the need for accountability, not to a hierarchy of officialdom or representatives of the people but increasingly to people themselves, since they are the only stakeholders**&lt;br /&gt;&amp;bull;&amp;nbsp;Social Audit is a process in which, details of the resource, both financial and non-financial, used by public agencies for development initiatives are shared with the people, often through a public platform. Social Audits allow people to enforce accountability and transparency, providing the ultimate users an opportunity to scrutinize development initiatives*&lt;br /&gt;&amp;bull;&amp;nbsp;Social audit as a term was used as far back as the 1950s. There has been a flurry of activity and interest in the last seven to eight years in India and neighboring countries. Voluntary development organizations are also actively concerned***&lt;br /&gt;&amp;bull;&amp;nbsp;The key difference between development and social audit is that a social audit focuses on the neglected issue of social impacts, while a development audit has a broader focus including environment and economic issues, such as the efficiency of a project or programme***&lt;br /&gt;&amp;bull;&amp;nbsp;Social audit can also be used for auditing the performance of all three PRI tiers with a social audit committee at each level. These committees should not be permanent, but can be set up depending on the nature of programmes/schemes to be audited***&lt;br /&gt;&amp;bull;&amp;nbsp;Article 17 (2) of the NREGA says &amp;ldquo;the gram sabha shall conduct regular social audits of all the projects under the Scheme taken up within the Gram Panchayat&amp;rdquo;. Article 17 (3) says &amp;ldquo;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.&amp;rdquo;#&lt;/span&gt;&lt;/p&gt;&lt;p style=&quot;text-align:justify&quot;&gt;&amp;nbsp;&lt;/p&gt;&lt;p style=&quot;text-align:justify&quot;&gt;&lt;span style=&quot;font-family:arial,helvetica,sans-serif; font-size:small&quot;&gt;&lt;em&gt;* Vision Foundation (2005) Social Audit-Gram Sabha and Panchayati Raj-document, submitted to the Planning Commission, GoI, October&lt;br /&gt;** Social Audit by Amitabh Mukhopadhyay, Seminar&lt;br /&gt;*** Srivastava, KG and Datta, Chandan, &lt;/em&gt;&lt;/span&gt;&lt;a href=&quot;http://www.fao.org/DOCREP/006/AD346E/ad346e09.htm&quot; title=&quot;http://www.fao.org/DOCREP/006/AD346E/ad346e09.htm&quot;&gt;http://www.fao.org/DOCREP/006/AD346E/ad346e09.htm&lt;/a&gt;&lt;span style=&quot;font-family:arial,helvetica,sans-serif; font-size:small&quot;&gt;&lt;em&gt;&amp;nbsp;&lt;br /&gt;# Sinha, Rajesh Kumar: Accountability in Rural Wage Employment Programmes in India: Case of Social Audit in NREGA, &lt;/em&gt;&lt;/span&gt;&lt;a href=&quot;http://www.solutionexchange-un.net.in/decn/cr/res11020901.pdf&quot; title=&quot;http://www.solutionexchange-un.net.in/decn/cr/res11020901.pdf&quot;&gt;http://www.solutionexchange-un.net.in/decn/cr/res11020901.pdf&lt;/a&gt;&lt;span style=&quot;font-family:arial,helvetica,sans-serif; font-size:small&quot;&gt;&lt;em&gt; &lt;/em&gt;&lt;/span&gt;&lt;/p&gt;&lt;p style=&quot;text-align:justify&quot;&gt;&lt;span style=&quot;font-family:arial,helvetica,sans-serif; font-size:medium&quot;&gt;&#039;
$lang = &#039;English&#039;
$SITE_URL = &#039;https://im4change.in/&#039;
$site_title = &#039;im4change&#039;
$adminprix = &#039;admin&#039;</pre><pre class="stack-trace">include - APP/Template/Layout/printlayout.ctp, line 8
Cake\View\View::_evaluate() - CORE/src/View/View.php, line 1413
Cake\View\View::_render() - CORE/src/View/View.php, line 1374
Cake\View\View::renderLayout() - CORE/src/View/View.php, line 927
Cake\View\View::render() - CORE/src/View/View.php, line 885
Cake\Controller\Controller::render() - CORE/src/Controller/Controller.php, line 791
Cake\Http\ActionDispatcher::_invoke() - CORE/src/Http/ActionDispatcher.php, line 126
Cake\Http\ActionDispatcher::dispatch() - CORE/src/Http/ActionDispatcher.php, line 94
Cake\Http\BaseApplication::__invoke() - CORE/src/Http/BaseApplication.php, line 235
Cake\Http\Runner::__invoke() - CORE/src/Http/Runner.php, line 65
Cake\Routing\Middleware\RoutingMiddleware::__invoke() - CORE/src/Routing/Middleware/RoutingMiddleware.php, line 162
Cake\Http\Runner::__invoke() - CORE/src/Http/Runner.php, line 65
Cake\Routing\Middleware\AssetMiddleware::__invoke() - CORE/src/Routing/Middleware/AssetMiddleware.php, line 88
Cake\Http\Runner::__invoke() - CORE/src/Http/Runner.php, line 65
Cake\Error\Middleware\ErrorHandlerMiddleware::__invoke() - CORE/src/Error/Middleware/ErrorHandlerMiddleware.php, line 96
Cake\Http\Runner::__invoke() - CORE/src/Http/Runner.php, line 65
Cake\Http\Runner::run() - CORE/src/Http/Runner.php, line 51</pre></div></pre>empowerment/social-audit-48.html"/>
    <meta http-equiv="Content-Type" content="text/html; charset=utf-8"/>
    <link href="https://im4change.in/css/control.css" rel="stylesheet" type="text/css"
          media="all"/>
    <title>Empowerment | Social Audit | Im4change.org</title>
    <meta name="description" content="&nbsp;

KEY TRENDS

&bull;&nbsp;Social Audits are mandatory as per the 73rd Constitutional Amendment in 1993, through which the Village communities are empowered to conduct social audit of all development work in their respective villages and the concerned authorities are duty bound to..."/>
    <script src="https://im4change.in/js/jquery-1.10.2.js"></script>
    <script type="text/javascript" src="https://im4change.in/js/jquery-migrate.min.js"></script>
    <script language="javascript" type="text/javascript">

        $(document).ready(function () {
            var img = $("img")[0]; // Get my img elem
            var pic_real_width, pic_real_height;
            $("<img/>") // Make in memory copy of image to avoid css issues
                .attr("src", $(img).attr("src"))
                .load(function () {
                    pic_real_width = this.width;   // Note: $(this).width() will not
                    pic_real_height = this.height; // work for in memory images.
                });
        });
    </script>
    <style type="text/css">
        @media screen {
            div.divFooter {
                display: block;
            }
        }

        @media print {
            .printbutton {
                display: none !important;
            }
        }
    </style>
</head>
<body>
<table cellpadding="0" cellspacing="0" border="0" width="98%" align="center">
    <tr>
        <td class="top_bg">
            <div class="divFooter">
                <img src="https://im4change.in/images/logo1.jpg" height="59" border="0"
                     alt="Resource centre on India's rural distress" style="padding-top:14px;"/>
            </div>

        </td>
    </tr>
    <tr>
        <td id="topspace">&nbsp;</td>
    </tr>

    <tr id="topspace">
        <td>&nbsp;</td>
    </tr>
    <tr>
        <td height="50" style="border-bottom:1px solid #000; padding-top:10px;" class="printbutton">
            <form><input type="button" value=" Print this page "
                         onclick="window.print();return false;"/></form>
        </td>
    </tr>

    <tr>
        <td width="100%">
            <h1 class="news_headlines" style="font-style:normal">
                <strong>Social Audit</strong></h1>
        </td>
    </tr>
    <tr>
        <td width="100%" style="font-family:Arial, 'Segoe Script', 'Segoe UI', sans-serif, serif"><font size="3">
                <h3 style="text-align:justify">&nbsp;</h3><p style="text-align:justify"><span style="font-family:arial,helvetica,sans-serif; font-size:medium">KEY TRENDS</span></p><p style="text-align:justify"><span style="font-family:arial,helvetica,sans-serif; font-size:medium">&bull;&nbsp;Social Audits are mandatory as per the 73rd Constitutional Amendment in 1993, through which the Village communities are empowered to conduct social audit of all development work in their respective villages and the concerned authorities are duty bound to facilitate them*<br />&bull;&nbsp;Constitutional amendments in 1992-93 for local self government which introduced provisions for accounts to be placed before the gram sabha and municipal wards are a revealing pointer to the need for accountability, not to a hierarchy of officialdom or representatives of the people but increasingly to people themselves, since they are the only stakeholders**<br />&bull;&nbsp;Social Audit is a process in which, details of the resource, both financial and non-financial, used by public agencies for development initiatives are shared with the people, often through a public platform. Social Audits allow people to enforce accountability and transparency, providing the ultimate users an opportunity to scrutinize development initiatives*<br />&bull;&nbsp;Social audit as a term was used as far back as the 1950s. There has been a flurry of activity and interest in the last seven to eight years in India and neighboring countries. Voluntary development organizations are also actively concerned***<br />&bull;&nbsp;The key difference between development and social audit is that a social audit focuses on the neglected issue of social impacts, while a development audit has a broader focus including environment and economic issues, such as the efficiency of a project or programme***<br />&bull;&nbsp;Social audit can also be used for auditing the performance of all three PRI tiers with a social audit committee at each level. These committees should not be permanent, but can be set up depending on the nature of programmes/schemes to be audited***<br />&bull;&nbsp;Article 17 (2) of the NREGA says &ldquo;the gram sabha shall conduct regular social audits of all the projects under the Scheme taken up within the Gram Panchayat&rdquo;. Article 17 (3) says &ldquo;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.&rdquo;#</span></p><p style="text-align:justify">&nbsp;</p><p style="text-align:justify"><span style="font-family:arial,helvetica,sans-serif; font-size:small"><em>* Vision Foundation (2005) Social Audit-Gram Sabha and Panchayati Raj-document, submitted to the Planning Commission, GoI, October<br />** Social Audit by Amitabh Mukhopadhyay, Seminar<br />*** Srivastava, KG and Datta, Chandan, </em></span><a href="http://www.fao.org/DOCREP/006/AD346E/ad346e09.htm" title="http://www.fao.org/DOCREP/006/AD346E/ad346e09.htm">http://www.fao.org/DOCREP/006/AD346E/ad346e09.htm</a><span style="font-family:arial,helvetica,sans-serif; font-size:small"><em>&nbsp;<br /># Sinha, Rajesh Kumar: Accountability in Rural Wage Employment Programmes in India: Case of Social Audit in NREGA, </em></span><a href="http://www.solutionexchange-un.net.in/decn/cr/res11020901.pdf" title="http://www.solutionexchange-un.net.in/decn/cr/res11020901.pdf">http://www.solutionexchange-un.net.in/decn/cr/res11020901.pdf</a><span style="font-family:arial,helvetica,sans-serif; font-size:small"><em> </em></span></p><p style="text-align:justify"><span style="font-family:arial,helvetica,sans-serif; font-size:medium">               </font>
        </td>
    </tr>
    <tr>
        <td>&nbsp;</td>
    </tr>

    <tr>
        <td height="50" style="border-top:1px solid #000; border-bottom:1px solid #000;padding-top:10px;">
            <form><input type="button" value=" Print this page "
                         onclick="window.print();return false;"/></form>
        </td>
    </tr>
</table></body>
</html>'

}
$cookies = []
$values = [
	(int) 0 => 'text/html; charset=UTF-8'
]
$name = 'Content-Type'
$first = true
$value = 'text/html; charset=UTF-8'
header - [internal], line ??
Cake\Http\ResponseEmitter::emitHeaders() - CORE/src/Http/ResponseEmitter.php, line 181
Cake\Http\ResponseEmitter::emit() - CORE/src/Http/ResponseEmitter.php, line 55
Cake\Http\Server::emit() - CORE/src/Http/Server.php, line 141
[main] - ROOT/webroot/index.php, line 39

<head>

    <link rel="canonical" href="<?php echo Configure::read('SITE_URL'); ?><?php echo $urlPrefix;?><?php echo $article_current->category->slug; ?>/<?php echo $article_current->seo_url; ?>.html"/>

    <meta http-equiv="Content-Type" content="text/html; charset=utf-8"/>

$viewFile = '/home/brlfuser/public_html/src/Template/Layout/printlayout.ctp'
$dataForView = [
	'article_current' => object(App\Model\Entity\Article) {

		'id' => (int) 18,
		'title' => 'Social Audit',
		'subheading' => '',
		'description' => '<h3 style="text-align:justify">&nbsp;</h3>

<p style="text-align:justify"><span style="font-family:arial,helvetica,sans-serif; font-size:medium">KEY TRENDS</span></p>

<p style="text-align:justify"><span style="font-family:arial,helvetica,sans-serif; font-size:medium">&bull;&nbsp;Social Audits are mandatory as per the 73rd Constitutional Amendment in 1993, through which the Village communities are empowered to conduct social audit of all development work in their respective villages and the concerned authorities are duty bound to facilitate them*<br />
&bull;&nbsp;Constitutional amendments in 1992-93 for local self government which introduced provisions for accounts to be placed before the gram sabha and municipal wards are a revealing pointer to the need for accountability, not to a hierarchy of officialdom or representatives of the people but increasingly to people themselves, since they are the only stakeholders**<br />
&bull;&nbsp;Social Audit is a process in which, details of the resource, both financial and non-financial, used by public agencies for development initiatives are shared with the people, often through a public platform. Social Audits allow people to enforce accountability and transparency, providing the ultimate users an opportunity to scrutinize development initiatives*<br />
&bull;&nbsp;Social audit as a term was used as far back as the 1950s. There has been a flurry of activity and interest in the last seven to eight years in India and neighboring countries. Voluntary development organizations are also actively concerned***<br />
&bull;&nbsp;The key difference between development and social audit is that a social audit focuses on the neglected issue of social impacts, while a development audit has a broader focus including environment and economic issues, such as the efficiency of a project or programme***<br />
&bull;&nbsp;Social audit can also be used for auditing the performance of all three PRI tiers with a social audit committee at each level. These committees should not be permanent, but can be set up depending on the nature of programmes/schemes to be audited***<br />
&bull;&nbsp;Article 17 (2) of the NREGA says &ldquo;the gram sabha shall conduct regular social audits of all the projects under the Scheme taken up within the Gram Panchayat&rdquo;. Article 17 (3) says &ldquo;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.&rdquo;#</span></p>

<p style="text-align:justify">&nbsp;</p>

<p style="text-align:justify"><span style="font-family:arial,helvetica,sans-serif; font-size:small"><em>* Vision Foundation (2005) Social Audit-Gram Sabha and Panchayati Raj-document, submitted to the Planning Commission, GoI, October<br />
** Social Audit by Amitabh Mukhopadhyay, Seminar<br />
*** Srivastava, KG and Datta, Chandan, </em></span><a href="http://www.fao.org/DOCREP/006/AD346E/ad346e09.htm"><span style="font-family:arial,helvetica,sans-serif; font-size:small"><em>http://www.fao.org/DOCREP/006/AD346E/ad346e09.htm</em></span></a><span style="font-family:arial,helvetica,sans-serif; font-size:small"><em>&nbsp;<br />
# Sinha, Rajesh Kumar: Accountability in Rural Wage Employment Programmes in India: Case of Social Audit in NREGA, </em></span><a href="http://www.solutionexchange-un.net.in/decn/cr/res11020901.pdf"><span style="font-family:arial,helvetica,sans-serif; font-size:small"><em>http://www.solutionexchange-un.net.in/decn/cr/res11020901.pdf</em></span></a><span style="font-family:arial,helvetica,sans-serif; font-size:small"><em> </em></span></p>

<p style="text-align:justify"><span style="font-family:arial,helvetica,sans-serif; font-size:medium">**page** </span></p>

<p style="text-align:justify">Please <a href="/upload/files/MGNREGA%20Social%20Audit%20Report%20November%202020.pdf">click here</a> to access the [inside]MGNREGA Social Audit Report: Analytical Overview of the Public Information Available on NREGA-MIS (released in November 2020)[/inside] by Social Accountability Forum for Action and Research. This brief looks at the Social Audit data available on the NREGA MIS for the financial years 2018-19 and 2019-20, which is updated by the state Social Audit Units (SAUs).</p>

<p style="text-align:justify">Kindly <a href="/upload/files/Performance%20Audit%20of%20social%20audits%20conducted%20by%20C%26AG.pdf">click here</a> to access the document entitled [inside]Performance Audit of social audits conducted by Comptroller and Auditor-General of India[/inside].</p>

<p style="text-align:justify">**page**</p>

<p style="text-align:justify"><span style="font-family:arial,helvetica,sans-serif; font-size:medium">According to Empower.org,</span><br />
<a href="http://www.empowerpoor.com/backgrounder.asp?report=800"><span style="font-family:arial,helvetica,sans-serif; font-size:medium">http://www.empowerpoor.com/backgrounder.asp?report=800</span></a>:<span style="font-family:arial,helvetica,sans-serif; font-size:medium"> </span></p>

<p style="text-align:justify"><span style="font-family:Arial; font-size:medium">[inside]Social audit rules under National Rural Employment Guaranty Scheme (NREGS)[/inside]: </span></p>

<p style="text-align:justify"><span style="font-family:Arial; font-size:medium">&bull;&nbsp;The rules lay out procedures under the three main stages of a social audit: preparatory phase, social audit forum, and post-social audit phase. </span></p>

<p style="text-align:justify"><span style="font-family:Arial; font-size:medium">&bull;&nbsp;The social audit forum (meeting of the gram sabha) must be conducted every six months, be presided over by a person selected by the forum, and must be widely publicised beforehand. </span></p>

<p style="text-align:justify"><span style="font-family:Arial; font-size:medium">&bull;&nbsp;The &lsquo;action taken report&rsquo; relating to the previous social audit must be read out, attendance of all concerned officials is compulsory, and minutes of the meeting must be recorded by the secretary in the prescribed format. The audit is open to any outside individual, group, or NGO. </span></p>

<p style="text-align:justify"><span style="font-family:Arial; font-size:medium">&bull;&nbsp;The post-audit phase requires all complaints of non-performance to be looked into, and anyone involved in deviation of funds to be held accountable and the loss made good. </span></p>

<p style="text-align:justify"><span style="font-family:Arial; font-size:medium">&bull;&nbsp;The rules clearly state who is accountable for what at each stage of programme implementation. It also says that the central government will meet the costs of establishing and running a social audit cell at the state level.</span></p>

<p style="text-align:justify"><span style="font-family:arial,helvetica,sans-serif"><span style="font-size:medium">According to the [inside]Vision Foundation&#39;s (2005) Social Audit-Gram Sabha and Panchayati Raj-document[/inside], submitted to the Planning Commission, GoI, October,</span></span><br />
<a href="http://planningcommission.nic.in/reports/sereport/ser/stdy_sagspr.pdf"><span style="font-family:arial,helvetica,sans-serif; font-size:medium">http://planningcommission.nic.in/reports/sereport/ser/stdy_sagspr.pdf</span></a>:</p>

<p style="text-align:justify"><span style="font-family:arial,helvetica,sans-serif; font-size:medium">&bull;&nbsp;&quot;Social Audit is a process in which, details of the resource, both financial and non-financial, used by public agencies for development initiatives are shared with the people, often through a public platform. Social Audits allow people to enforce accountability and transparency, providing the ultimate users an opportunity to scrutinize development initiatives.&rdquo;</span></p>

<p style="text-align:justify"><span style="font-family:arial,helvetica,sans-serif; font-size:medium">&bull;&nbsp;In the Panchayati Raj set up, the Gram Sabha, the general assembly of villagers, has a key role for effective functioning of Panchayats. In the Gram Sabha meeting, the rural poor, the women and the marginalised people would now get an opportunity to join in decision making on matters affecting their lives. </span></p>

<p style="text-align:justify"><span style="font-family:arial,helvetica,sans-serif; font-size:medium">&bull;&nbsp;Active functioning of the Gram Sabha would ensure a participatory democracy with transparency, accountability and achievement. Gram Sabha has been given&nbsp; &lsquo;watchdog&rsquo; powers and responsibilities by the Panchayati Raj Acts in most States to supervise and monitor the functioning of&nbsp; panchayat elected representatives and government functionaries, and examine the annual statement of accounts and audit reports. </span></p>

<p style="text-align:justify"><span style="font-family:arial,helvetica,sans-serif; font-size:medium">&bull;&nbsp;These are implied powers indirectly empowering Gram Sabhas to carry out social audits in addition to other functions. Members of the Gram Sabha and the village panchayat, intermediate panchayat and district panchayat through their representatives, can raise issues of social concern and public interest and demand an explanation.</span></p>

<p style="text-align:justify"><span style="font-family:arial,helvetica,sans-serif; font-size:medium">&bull;&nbsp;In order to supplement the Panchayati Raj Act, the Government of India, in 1996, passed another Act known as Panchayats (Extension to the Scheduled Areas) Act, which extended the provisions of the Constitution (73 Amendment) Act of 1992 to the tribal areas of Andhra Pradesh, Bihar, Gujarat, Himachal Pradesh, Maharashtra, Madhya Pradesh, Orissa and Rajasthan. This came into force on 24 December 1996.</span></p>

<p style="text-align:justify"><span style="font-family:arial,helvetica,sans-serif; font-size:medium">&bull;&nbsp;Social Audits are mandatory as per the 73rd Constitutional Amendment in 1993, through which the Village communities are empowered to conduct social audit of all development work in their respective villages and the concerned authorities are duty bound to facilitate them. The social audits are expected to contribute to the process of empowerment of the beneficiaries and generate demand for the effective delivery of programmes. The instructions require that special Gram Sabhas be arranged to conduct Social Audits in every ward and that Social Audits of all ongoing development works be included as an item of discussion in every Gram Sabha meeting.</span></p>

<p style="text-align:justify"><span style="font-family:arial,helvetica,sans-serif; font-size:medium">&bull;&nbsp;The provisions of Panchayats (extension to scheduled areas) Act 1996 lays down that the completion certificate for all villages development works can only be accorded by the Gram Sabha.&nbsp; </span></p>

<p style="text-align:justify"><span style="font-family:arial,helvetica,sans-serif; font-size:medium">&bull;&nbsp;Rajasthan (India) Panchayati Raj (Amendment) Act 2000 vested on the Ward Sabha on &ldquo;getting information on the detailed estimates of works prepared to be taken in the area of the Ward Sabha, exercising &ldquo;Social Audit&rdquo; in all works implemented in the area of Ward Sabha and awarding utilization and completion certificate for such work&nbsp;&nbsp; </span></p>

<p style="text-align:justify"><span style="font-family:arial,helvetica,sans-serif; font-size:medium">&bull;&nbsp;In the state of Madhya Pradesh (India) the process of Social Audit has been specified in the order No. 18069/22/JRY/vi - 7/96 dev. October 30th 1996. </span></p>

<p style="text-align:justify"><span style="font-family:arial,helvetica,sans-serif; font-size:medium">&bull;&nbsp;In the state of Orissa the Social Audit in rural development works has been mandatory with the issuance of Govt. order in the month of September 2002.&nbsp; </span></p>

<p style="text-align:justify">**page**&nbsp;</p>

<p style="text-align:justify"><span style="font-family:arial,helvetica,sans-serif; font-size:medium">According to [inside]Social Audit and its Relevance to Audit of Public Utilities by M Parthasarathy[/inside],</span><a href="http://www.asosai.org/journal1988/social_audit_and_its_relevance.htm"><span style="font-family:arial,helvetica,sans-serif; font-size:medium">http://www.asosai.org/journal1988/social_audit_and_its_relevance.htm</span></a>:<span style="font-family:arial,helvetica,sans-serif; font-size:medium"> </span></p>

<p style="text-align:justify">&nbsp;</p>

<p style="text-align:justify"><span style="font-family:Arial; font-size:medium">&bull;&nbsp;Social audit of public utilities or public undertakings would be greatly facilitated if the undertaking prepared a social accounting document. Several models of social accounting and reporting have been tried out in a number of countries but efforts at standardising the models have not borne fruit. Even simple reporting systems devised will enable the social auditor of public utilities or undertakings to draw conclusions about the social benefits and social detriments arising from the operation of a public utility over and beyond the quality of service rendered by it for which it is set up. A reading of such reports over a time period of few years can provide the basis for judging whether the net social benefit is growing in acceptable proportion to the encroachments made by the utility on the resources of the society</span></p>

<p style="text-align:justify"><span style="font-family:Arial; font-size:medium">&bull;&nbsp;Perhaps the most serious difficulty faced by the social auditor is the absence of a well-conceived information system as part and parcel of a social welfare programme. Government agencies which design programmes often commit the error of relying on traditional government systems of information such as government accounts and government methods of reporting for conveying a picture of how a programme is progressing. This kind of hazy and incomplete system does not help them to take stock, speed up, slow down or apply corrective measures as and when required. In any case, the system can give no information on the social changes achieved nor on how other related programmes have affected a programme.</span></p>

<p style="text-align:justify">&nbsp;</p>

<div style="text-align:justify"><span style="font-family:arial,helvetica,sans-serif; font-size:medium">According to [inside]Social Audit by Amitabh Mukhopadhyay[/inside], </span><a href="http://www.india-seminar.com/2005/551/551%20amitabh%20mukhopadhyay.htm"><span style="font-family:arial,helvetica,sans-serif; font-size:medium">http://www.india-seminar.com/2005/551/551%20amitabh%20mukhopadhyay.htm</span></a><br />
<br />
<br />
<span style="font-family:arial,helvetica,sans-serif; font-size:medium">&bull;&nbsp;Constitutional amendments in 1992-93 for local self government which introduced provisions for accounts to be placed before the gram sabha and municipal wards are a revealing pointer to the need for accountability, not to a hierarchy of officialdom or representatives of the people but increasingly to people themselves, since they are the only stakeholders. That is the writing on the wall.</span><span style="font-family:arial,helvetica,sans-serif; font-size:medium"> </span><span style="font-family:arial,helvetica,sans-serif; font-size:medium"> </span></div>

<p style="text-align:justify"><span style="font-family:arial,helvetica,sans-serif; font-size:medium">&bull;&nbsp;Social audit assumes even greater importance in the context of democratic decentralization since 1992-93. Structures for accountability are the weakest in panchayats and municipal bodies who are implementing anti-poverty programmes and providing basic social services. Half-hearted devolution of powers by most state governments continues to stymie their effectiveness. Planning by district planning committees as envisaged in the constitutional amendments has hardly been operationalized. At the sub-district level of taluk and gram panchayats, poor book-keeping is coupled with audit certification by Examiners, Local Funds of the state governments, which is by and large no more than an exercise in stamping and signing inadequately authenticated accounts. Hearing the complaints of residents before certifying accounts, as is the audit convention for local authorities in Europe, is nowhere even on the agenda in India. The sheer spread and numbers of the local bodies, to be considered against the availability of ethical auditors, are daunting. </span></p>

<p style="text-align:justify">&bull;&nbsp;At the behest of the Union Finance Commission, the CAG has recently undertaken an exercise in providing technical guidance and supervision to Examiners, Local Funds, which needs to be supported by a vigorous movement for social audit. It must be remembered that, as against the concerns of departmental auditors for classification of transactions under relevant schemes and programmes, citizens are interested in the veracity of the details in BPL surveys, vouchers and muster rolls. The actual construction of permanent assets along proper specifications also matters to them.</p>
',
		'credit_writer' => 'Rural Expert',
		'article_img' => '',
		'article_img_thumb' => '',
		'status' => (int) 1,
		'show_on_home' => (int) 1,
		'lang' => 'EN',
		'category_id' => (int) 9,
		'tag_keyword' => '',
		'seo_url' => 'social-audit-48',
		'meta_title' => '',
		'meta_keywords' => '',
		'meta_description' => '',
		'noindex' => (int) 0,
		'publish_date' => object(Cake\I18n\FrozenDate) {},
		'most_visit_section_id' => null,
		'article_big_img' => null,
		'liveid' => (int) 48,
		'created' => object(Cake\I18n\FrozenTime) {},
		'modified' => object(Cake\I18n\FrozenTime) {},
		'edate' => '',
		'tags' => [[maximum depth reached]],
		'category' => object(App\Model\Entity\Category) {},
		'[new]' => false,
		'[accessible]' => [
			[maximum depth reached]
		],
		'[dirty]' => [[maximum depth reached]],
		'[original]' => [[maximum depth reached]],
		'[virtual]' => [[maximum depth reached]],
		'[hasErrors]' => false,
		'[errors]' => [[maximum depth reached]],
		'[invalid]' => [[maximum depth reached]],
		'[repository]' => 'Articles'
	
	},
	'articleid' => (int) 18,
	'metaTitle' => 'Empowerment | Social Audit',
	'metaKeywords' => '',
	'metaDesc' => '&nbsp;

KEY TRENDS

&bull;&nbsp;Social Audits are mandatory as per the 73rd Constitutional Amendment in 1993, through which the Village communities are empowered to conduct social audit of all development work in their respective villages and the concerned authorities are duty bound to...',
	'disp' => '<h3 style="text-align:justify">&nbsp;</h3><p style="text-align:justify"><span style="font-family:arial,helvetica,sans-serif; font-size:medium">KEY TRENDS</span></p><p style="text-align:justify"><span style="font-family:arial,helvetica,sans-serif; font-size:medium">&bull;&nbsp;Social Audits are mandatory as per the 73rd Constitutional Amendment in 1993, through which the Village communities are empowered to conduct social audit of all development work in their respective villages and the concerned authorities are duty bound to facilitate them*<br />&bull;&nbsp;Constitutional amendments in 1992-93 for local self government which introduced provisions for accounts to be placed before the gram sabha and municipal wards are a revealing pointer to the need for accountability, not to a hierarchy of officialdom or representatives of the people but increasingly to people themselves, since they are the only stakeholders**<br />&bull;&nbsp;Social Audit is a process in which, details of the resource, both financial and non-financial, used by public agencies for development initiatives are shared with the people, often through a public platform. Social Audits allow people to enforce accountability and transparency, providing the ultimate users an opportunity to scrutinize development initiatives*<br />&bull;&nbsp;Social audit as a term was used as far back as the 1950s. There has been a flurry of activity and interest in the last seven to eight years in India and neighboring countries. Voluntary development organizations are also actively concerned***<br />&bull;&nbsp;The key difference between development and social audit is that a social audit focuses on the neglected issue of social impacts, while a development audit has a broader focus including environment and economic issues, such as the efficiency of a project or programme***<br />&bull;&nbsp;Social audit can also be used for auditing the performance of all three PRI tiers with a social audit committee at each level. These committees should not be permanent, but can be set up depending on the nature of programmes/schemes to be audited***<br />&bull;&nbsp;Article 17 (2) of the NREGA says &ldquo;the gram sabha shall conduct regular social audits of all the projects under the Scheme taken up within the Gram Panchayat&rdquo;. Article 17 (3) says &ldquo;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.&rdquo;#</span></p><p style="text-align:justify">&nbsp;</p><p style="text-align:justify"><span style="font-family:arial,helvetica,sans-serif; font-size:small"><em>* Vision Foundation (2005) Social Audit-Gram Sabha and Panchayati Raj-document, submitted to the Planning Commission, GoI, October<br />** Social Audit by Amitabh Mukhopadhyay, Seminar<br />*** Srivastava, KG and Datta, Chandan, </em></span><a href="http://www.fao.org/DOCREP/006/AD346E/ad346e09.htm" title="http://www.fao.org/DOCREP/006/AD346E/ad346e09.htm">http://www.fao.org/DOCREP/006/AD346E/ad346e09.htm</a><span style="font-family:arial,helvetica,sans-serif; font-size:small"><em>&nbsp;<br /># Sinha, Rajesh Kumar: Accountability in Rural Wage Employment Programmes in India: Case of Social Audit in NREGA, </em></span><a href="http://www.solutionexchange-un.net.in/decn/cr/res11020901.pdf" title="http://www.solutionexchange-un.net.in/decn/cr/res11020901.pdf">http://www.solutionexchange-un.net.in/decn/cr/res11020901.pdf</a><span style="font-family:arial,helvetica,sans-serif; font-size:small"><em> </em></span></p><p style="text-align:justify"><span style="font-family:arial,helvetica,sans-serif; font-size:medium">',
	'lang' => 'English',
	'SITE_URL' => 'https://im4change.in/',
	'site_title' => 'im4change',
	'adminprix' => 'admin'
]
$article_current = object(App\Model\Entity\Article) {

	'id' => (int) 18,
	'title' => 'Social Audit',
	'subheading' => '',
	'description' => '<h3 style="text-align:justify">&nbsp;</h3>

<p style="text-align:justify"><span style="font-family:arial,helvetica,sans-serif; font-size:medium">KEY TRENDS</span></p>

<p style="text-align:justify"><span style="font-family:arial,helvetica,sans-serif; font-size:medium">&bull;&nbsp;Social Audits are mandatory as per the 73rd Constitutional Amendment in 1993, through which the Village communities are empowered to conduct social audit of all development work in their respective villages and the concerned authorities are duty bound to facilitate them*<br />
&bull;&nbsp;Constitutional amendments in 1992-93 for local self government which introduced provisions for accounts to be placed before the gram sabha and municipal wards are a revealing pointer to the need for accountability, not to a hierarchy of officialdom or representatives of the people but increasingly to people themselves, since they are the only stakeholders**<br />
&bull;&nbsp;Social Audit is a process in which, details of the resource, both financial and non-financial, used by public agencies for development initiatives are shared with the people, often through a public platform. Social Audits allow people to enforce accountability and transparency, providing the ultimate users an opportunity to scrutinize development initiatives*<br />
&bull;&nbsp;Social audit as a term was used as far back as the 1950s. There has been a flurry of activity and interest in the last seven to eight years in India and neighboring countries. Voluntary development organizations are also actively concerned***<br />
&bull;&nbsp;The key difference between development and social audit is that a social audit focuses on the neglected issue of social impacts, while a development audit has a broader focus including environment and economic issues, such as the efficiency of a project or programme***<br />
&bull;&nbsp;Social audit can also be used for auditing the performance of all three PRI tiers with a social audit committee at each level. These committees should not be permanent, but can be set up depending on the nature of programmes/schemes to be audited***<br />
&bull;&nbsp;Article 17 (2) of the NREGA says &ldquo;the gram sabha shall conduct regular social audits of all the projects under the Scheme taken up within the Gram Panchayat&rdquo;. Article 17 (3) says &ldquo;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.&rdquo;#</span></p>

<p style="text-align:justify">&nbsp;</p>

<p style="text-align:justify"><span style="font-family:arial,helvetica,sans-serif; font-size:small"><em>* Vision Foundation (2005) Social Audit-Gram Sabha and Panchayati Raj-document, submitted to the Planning Commission, GoI, October<br />
** Social Audit by Amitabh Mukhopadhyay, Seminar<br />
*** Srivastava, KG and Datta, Chandan, </em></span><a href="http://www.fao.org/DOCREP/006/AD346E/ad346e09.htm"><span style="font-family:arial,helvetica,sans-serif; font-size:small"><em>http://www.fao.org/DOCREP/006/AD346E/ad346e09.htm</em></span></a><span style="font-family:arial,helvetica,sans-serif; font-size:small"><em>&nbsp;<br />
# Sinha, Rajesh Kumar: Accountability in Rural Wage Employment Programmes in India: Case of Social Audit in NREGA, </em></span><a href="http://www.solutionexchange-un.net.in/decn/cr/res11020901.pdf"><span style="font-family:arial,helvetica,sans-serif; font-size:small"><em>http://www.solutionexchange-un.net.in/decn/cr/res11020901.pdf</em></span></a><span style="font-family:arial,helvetica,sans-serif; font-size:small"><em> </em></span></p>

<p style="text-align:justify"><span style="font-family:arial,helvetica,sans-serif; font-size:medium">**page** </span></p>

<p style="text-align:justify">Please <a href="/upload/files/MGNREGA%20Social%20Audit%20Report%20November%202020.pdf">click here</a> to access the [inside]MGNREGA Social Audit Report: Analytical Overview of the Public Information Available on NREGA-MIS (released in November 2020)[/inside] by Social Accountability Forum for Action and Research. This brief looks at the Social Audit data available on the NREGA MIS for the financial years 2018-19 and 2019-20, which is updated by the state Social Audit Units (SAUs).</p>

<p style="text-align:justify">Kindly <a href="/upload/files/Performance%20Audit%20of%20social%20audits%20conducted%20by%20C%26AG.pdf">click here</a> to access the document entitled [inside]Performance Audit of social audits conducted by Comptroller and Auditor-General of India[/inside].</p>

<p style="text-align:justify">**page**</p>

<p style="text-align:justify"><span style="font-family:arial,helvetica,sans-serif; font-size:medium">According to Empower.org,</span><br />
<a href="http://www.empowerpoor.com/backgrounder.asp?report=800"><span style="font-family:arial,helvetica,sans-serif; font-size:medium">http://www.empowerpoor.com/backgrounder.asp?report=800</span></a>:<span style="font-family:arial,helvetica,sans-serif; font-size:medium"> </span></p>

<p style="text-align:justify"><span style="font-family:Arial; font-size:medium">[inside]Social audit rules under National Rural Employment Guaranty Scheme (NREGS)[/inside]: </span></p>

<p style="text-align:justify"><span style="font-family:Arial; font-size:medium">&bull;&nbsp;The rules lay out procedures under the three main stages of a social audit: preparatory phase, social audit forum, and post-social audit phase. </span></p>

<p style="text-align:justify"><span style="font-family:Arial; font-size:medium">&bull;&nbsp;The social audit forum (meeting of the gram sabha) must be conducted every six months, be presided over by a person selected by the forum, and must be widely publicised beforehand. </span></p>

<p style="text-align:justify"><span style="font-family:Arial; font-size:medium">&bull;&nbsp;The &lsquo;action taken report&rsquo; relating to the previous social audit must be read out, attendance of all concerned officials is compulsory, and minutes of the meeting must be recorded by the secretary in the prescribed format. The audit is open to any outside individual, group, or NGO. </span></p>

<p style="text-align:justify"><span style="font-family:Arial; font-size:medium">&bull;&nbsp;The post-audit phase requires all complaints of non-performance to be looked into, and anyone involved in deviation of funds to be held accountable and the loss made good. </span></p>

<p style="text-align:justify"><span style="font-family:Arial; font-size:medium">&bull;&nbsp;The rules clearly state who is accountable for what at each stage of programme implementation. It also says that the central government will meet the costs of establishing and running a social audit cell at the state level.</span></p>

<p style="text-align:justify"><span style="font-family:arial,helvetica,sans-serif"><span style="font-size:medium">According to the [inside]Vision Foundation&#39;s (2005) Social Audit-Gram Sabha and Panchayati Raj-document[/inside], submitted to the Planning Commission, GoI, October,</span></span><br />
<a href="http://planningcommission.nic.in/reports/sereport/ser/stdy_sagspr.pdf"><span style="font-family:arial,helvetica,sans-serif; font-size:medium">http://planningcommission.nic.in/reports/sereport/ser/stdy_sagspr.pdf</span></a>:</p>

<p style="text-align:justify"><span style="font-family:arial,helvetica,sans-serif; font-size:medium">&bull;&nbsp;&quot;Social Audit is a process in which, details of the resource, both financial and non-financial, used by public agencies for development initiatives are shared with the people, often through a public platform. Social Audits allow people to enforce accountability and transparency, providing the ultimate users an opportunity to scrutinize development initiatives.&rdquo;</span></p>

<p style="text-align:justify"><span style="font-family:arial,helvetica,sans-serif; font-size:medium">&bull;&nbsp;In the Panchayati Raj set up, the Gram Sabha, the general assembly of villagers, has a key role for effective functioning of Panchayats. In the Gram Sabha meeting, the rural poor, the women and the marginalised people would now get an opportunity to join in decision making on matters affecting their lives. </span></p>

<p style="text-align:justify"><span style="font-family:arial,helvetica,sans-serif; font-size:medium">&bull;&nbsp;Active functioning of the Gram Sabha would ensure a participatory democracy with transparency, accountability and achievement. Gram Sabha has been given&nbsp; &lsquo;watchdog&rsquo; powers and responsibilities by the Panchayati Raj Acts in most States to supervise and monitor the functioning of&nbsp; panchayat elected representatives and government functionaries, and examine the annual statement of accounts and audit reports. </span></p>

<p style="text-align:justify"><span style="font-family:arial,helvetica,sans-serif; font-size:medium">&bull;&nbsp;These are implied powers indirectly empowering Gram Sabhas to carry out social audits in addition to other functions. Members of the Gram Sabha and the village panchayat, intermediate panchayat and district panchayat through their representatives, can raise issues of social concern and public interest and demand an explanation.</span></p>

<p style="text-align:justify"><span style="font-family:arial,helvetica,sans-serif; font-size:medium">&bull;&nbsp;In order to supplement the Panchayati Raj Act, the Government of India, in 1996, passed another Act known as Panchayats (Extension to the Scheduled Areas) Act, which extended the provisions of the Constitution (73 Amendment) Act of 1992 to the tribal areas of Andhra Pradesh, Bihar, Gujarat, Himachal Pradesh, Maharashtra, Madhya Pradesh, Orissa and Rajasthan. This came into force on 24 December 1996.</span></p>

<p style="text-align:justify"><span style="font-family:arial,helvetica,sans-serif; font-size:medium">&bull;&nbsp;Social Audits are mandatory as per the 73rd Constitutional Amendment in 1993, through which the Village communities are empowered to conduct social audit of all development work in their respective villages and the concerned authorities are duty bound to facilitate them. The social audits are expected to contribute to the process of empowerment of the beneficiaries and generate demand for the effective delivery of programmes. The instructions require that special Gram Sabhas be arranged to conduct Social Audits in every ward and that Social Audits of all ongoing development works be included as an item of discussion in every Gram Sabha meeting.</span></p>

<p style="text-align:justify"><span style="font-family:arial,helvetica,sans-serif; font-size:medium">&bull;&nbsp;The provisions of Panchayats (extension to scheduled areas) Act 1996 lays down that the completion certificate for all villages development works can only be accorded by the Gram Sabha.&nbsp; </span></p>

<p style="text-align:justify"><span style="font-family:arial,helvetica,sans-serif; font-size:medium">&bull;&nbsp;Rajasthan (India) Panchayati Raj (Amendment) Act 2000 vested on the Ward Sabha on &ldquo;getting information on the detailed estimates of works prepared to be taken in the area of the Ward Sabha, exercising &ldquo;Social Audit&rdquo; in all works implemented in the area of Ward Sabha and awarding utilization and completion certificate for such work&nbsp;&nbsp; </span></p>

<p style="text-align:justify"><span style="font-family:arial,helvetica,sans-serif; font-size:medium">&bull;&nbsp;In the state of Madhya Pradesh (India) the process of Social Audit has been specified in the order No. 18069/22/JRY/vi - 7/96 dev. October 30th 1996. </span></p>

<p style="text-align:justify"><span style="font-family:arial,helvetica,sans-serif; font-size:medium">&bull;&nbsp;In the state of Orissa the Social Audit in rural development works has been mandatory with the issuance of Govt. order in the month of September 2002.&nbsp; </span></p>

<p style="text-align:justify">**page**&nbsp;</p>

<p style="text-align:justify"><span style="font-family:arial,helvetica,sans-serif; font-size:medium">According to [inside]Social Audit and its Relevance to Audit of Public Utilities by M Parthasarathy[/inside],</span><a href="http://www.asosai.org/journal1988/social_audit_and_its_relevance.htm"><span style="font-family:arial,helvetica,sans-serif; font-size:medium">http://www.asosai.org/journal1988/social_audit_and_its_relevance.htm</span></a>:<span style="font-family:arial,helvetica,sans-serif; font-size:medium"> </span></p>

<p style="text-align:justify">&nbsp;</p>

<p style="text-align:justify"><span style="font-family:Arial; font-size:medium">&bull;&nbsp;Social audit of public utilities or public undertakings would be greatly facilitated if the undertaking prepared a social accounting document. Several models of social accounting and reporting have been tried out in a number of countries but efforts at standardising the models have not borne fruit. Even simple reporting systems devised will enable the social auditor of public utilities or undertakings to draw conclusions about the social benefits and social detriments arising from the operation of a public utility over and beyond the quality of service rendered by it for which it is set up. A reading of such reports over a time period of few years can provide the basis for judging whether the net social benefit is growing in acceptable proportion to the encroachments made by the utility on the resources of the society</span></p>

<p style="text-align:justify"><span style="font-family:Arial; font-size:medium">&bull;&nbsp;Perhaps the most serious difficulty faced by the social auditor is the absence of a well-conceived information system as part and parcel of a social welfare programme. Government agencies which design programmes often commit the error of relying on traditional government systems of information such as government accounts and government methods of reporting for conveying a picture of how a programme is progressing. This kind of hazy and incomplete system does not help them to take stock, speed up, slow down or apply corrective measures as and when required. In any case, the system can give no information on the social changes achieved nor on how other related programmes have affected a programme.</span></p>

<p style="text-align:justify">&nbsp;</p>

<div style="text-align:justify"><span style="font-family:arial,helvetica,sans-serif; font-size:medium">According to [inside]Social Audit by Amitabh Mukhopadhyay[/inside], </span><a href="http://www.india-seminar.com/2005/551/551%20amitabh%20mukhopadhyay.htm"><span style="font-family:arial,helvetica,sans-serif; font-size:medium">http://www.india-seminar.com/2005/551/551%20amitabh%20mukhopadhyay.htm</span></a><br />
<br />
<br />
<span style="font-family:arial,helvetica,sans-serif; font-size:medium">&bull;&nbsp;Constitutional amendments in 1992-93 for local self government which introduced provisions for accounts to be placed before the gram sabha and municipal wards are a revealing pointer to the need for accountability, not to a hierarchy of officialdom or representatives of the people but increasingly to people themselves, since they are the only stakeholders. That is the writing on the wall.</span><span style="font-family:arial,helvetica,sans-serif; font-size:medium"> </span><span style="font-family:arial,helvetica,sans-serif; font-size:medium"> </span></div>

<p style="text-align:justify"><span style="font-family:arial,helvetica,sans-serif; font-size:medium">&bull;&nbsp;Social audit assumes even greater importance in the context of democratic decentralization since 1992-93. Structures for accountability are the weakest in panchayats and municipal bodies who are implementing anti-poverty programmes and providing basic social services. Half-hearted devolution of powers by most state governments continues to stymie their effectiveness. Planning by district planning committees as envisaged in the constitutional amendments has hardly been operationalized. At the sub-district level of taluk and gram panchayats, poor book-keeping is coupled with audit certification by Examiners, Local Funds of the state governments, which is by and large no more than an exercise in stamping and signing inadequately authenticated accounts. Hearing the complaints of residents before certifying accounts, as is the audit convention for local authorities in Europe, is nowhere even on the agenda in India. The sheer spread and numbers of the local bodies, to be considered against the availability of ethical auditors, are daunting. </span></p>

<p style="text-align:justify">&bull;&nbsp;At the behest of the Union Finance Commission, the CAG has recently undertaken an exercise in providing technical guidance and supervision to Examiners, Local Funds, which needs to be supported by a vigorous movement for social audit. It must be remembered that, as against the concerns of departmental auditors for classification of transactions under relevant schemes and programmes, citizens are interested in the veracity of the details in BPL surveys, vouchers and muster rolls. The actual construction of permanent assets along proper specifications also matters to them.</p>
',
	'credit_writer' => 'Rural Expert',
	'article_img' => '',
	'article_img_thumb' => '',
	'status' => (int) 1,
	'show_on_home' => (int) 1,
	'lang' => 'EN',
	'category_id' => (int) 9,
	'tag_keyword' => '',
	'seo_url' => 'social-audit-48',
	'meta_title' => '',
	'meta_keywords' => '',
	'meta_description' => '',
	'noindex' => (int) 0,
	'publish_date' => object(Cake\I18n\FrozenDate) {},
	'most_visit_section_id' => null,
	'article_big_img' => null,
	'liveid' => (int) 48,
	'created' => object(Cake\I18n\FrozenTime) {},
	'modified' => object(Cake\I18n\FrozenTime) {},
	'edate' => '',
	'tags' => [],
	'category' => object(App\Model\Entity\Category) {},
	'[new]' => false,
	'[accessible]' => [
		'*' => true,
		'id' => false
	],
	'[dirty]' => [],
	'[original]' => [],
	'[virtual]' => [],
	'[hasErrors]' => false,
	'[errors]' => [],
	'[invalid]' => [],
	'[repository]' => 'Articles'

}
$articleid = (int) 18
$metaTitle = 'Empowerment | Social Audit'
$metaKeywords = ''
$metaDesc = '&nbsp;

KEY TRENDS

&bull;&nbsp;Social Audits are mandatory as per the 73rd Constitutional Amendment in 1993, through which the Village communities are empowered to conduct social audit of all development work in their respective villages and the concerned authorities are duty bound to...'
$disp = '<h3 style="text-align:justify">&nbsp;</h3><p style="text-align:justify"><span style="font-family:arial,helvetica,sans-serif; font-size:medium">KEY TRENDS</span></p><p style="text-align:justify"><span style="font-family:arial,helvetica,sans-serif; font-size:medium">&bull;&nbsp;Social Audits are mandatory as per the 73rd Constitutional Amendment in 1993, through which the Village communities are empowered to conduct social audit of all development work in their respective villages and the concerned authorities are duty bound to facilitate them*<br />&bull;&nbsp;Constitutional amendments in 1992-93 for local self government which introduced provisions for accounts to be placed before the gram sabha and municipal wards are a revealing pointer to the need for accountability, not to a hierarchy of officialdom or representatives of the people but increasingly to people themselves, since they are the only stakeholders**<br />&bull;&nbsp;Social Audit is a process in which, details of the resource, both financial and non-financial, used by public agencies for development initiatives are shared with the people, often through a public platform. Social Audits allow people to enforce accountability and transparency, providing the ultimate users an opportunity to scrutinize development initiatives*<br />&bull;&nbsp;Social audit as a term was used as far back as the 1950s. There has been a flurry of activity and interest in the last seven to eight years in India and neighboring countries. Voluntary development organizations are also actively concerned***<br />&bull;&nbsp;The key difference between development and social audit is that a social audit focuses on the neglected issue of social impacts, while a development audit has a broader focus including environment and economic issues, such as the efficiency of a project or programme***<br />&bull;&nbsp;Social audit can also be used for auditing the performance of all three PRI tiers with a social audit committee at each level. These committees should not be permanent, but can be set up depending on the nature of programmes/schemes to be audited***<br />&bull;&nbsp;Article 17 (2) of the NREGA says &ldquo;the gram sabha shall conduct regular social audits of all the projects under the Scheme taken up within the Gram Panchayat&rdquo;. Article 17 (3) says &ldquo;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.&rdquo;#</span></p><p style="text-align:justify">&nbsp;</p><p style="text-align:justify"><span style="font-family:arial,helvetica,sans-serif; font-size:small"><em>* Vision Foundation (2005) Social Audit-Gram Sabha and Panchayati Raj-document, submitted to the Planning Commission, GoI, October<br />** Social Audit by Amitabh Mukhopadhyay, Seminar<br />*** Srivastava, KG and Datta, Chandan, </em></span><a href="http://www.fao.org/DOCREP/006/AD346E/ad346e09.htm" title="http://www.fao.org/DOCREP/006/AD346E/ad346e09.htm">http://www.fao.org/DOCREP/006/AD346E/ad346e09.htm</a><span style="font-family:arial,helvetica,sans-serif; font-size:small"><em>&nbsp;<br /># Sinha, Rajesh Kumar: Accountability in Rural Wage Employment Programmes in India: Case of Social Audit in NREGA, </em></span><a href="http://www.solutionexchange-un.net.in/decn/cr/res11020901.pdf" title="http://www.solutionexchange-un.net.in/decn/cr/res11020901.pdf">http://www.solutionexchange-un.net.in/decn/cr/res11020901.pdf</a><span style="font-family:arial,helvetica,sans-serif; font-size:small"><em> </em></span></p><p style="text-align:justify"><span style="font-family:arial,helvetica,sans-serif; font-size:medium">'
$lang = 'English'
$SITE_URL = 'https://im4change.in/'
$site_title = 'im4change'
$adminprix = 'admin'

include - APP/Template/Layout/printlayout.ctp, line 8
Cake\View\View::_evaluate() - CORE/src/View/View.php, line 1413
Cake\View\View::_render() - CORE/src/View/View.php, line 1374
Cake\View\View::renderLayout() - CORE/src/View/View.php, line 927
Cake\View\View::render() - CORE/src/View/View.php, line 885
Cake\Controller\Controller::render() - CORE/src/Controller/Controller.php, line 791
Cake\Http\ActionDispatcher::_invoke() - CORE/src/Http/ActionDispatcher.php, line 126
Cake\Http\ActionDispatcher::dispatch() - CORE/src/Http/ActionDispatcher.php, line 94
Cake\Http\BaseApplication::__invoke() - CORE/src/Http/BaseApplication.php, line 235
Cake\Http\Runner::__invoke() - CORE/src/Http/Runner.php, line 65
Cake\Routing\Middleware\RoutingMiddleware::__invoke() - CORE/src/Routing/Middleware/RoutingMiddleware.php, line 162
Cake\Http\Runner::__invoke() - CORE/src/Http/Runner.php, line 65
Cake\Routing\Middleware\AssetMiddleware::__invoke() - CORE/src/Routing/Middleware/AssetMiddleware.php, line 88
Cake\Http\Runner::__invoke() - CORE/src/Http/Runner.php, line 65
Cake\Error\Middleware\ErrorHandlerMiddleware::__invoke() - CORE/src/Error/Middleware/ErrorHandlerMiddleware.php, line 96
Cake\Http\Runner::__invoke() - CORE/src/Http/Runner.php, line 65
Cake\Http\Runner::run() - CORE/src/Http/Runner.php, line 51

Social Audit

KEY TRENDS • Social Audits are mandatory as per the 73rd Constitutional Amendment in 1993, through which the Village communities are empowered to conduct social audit of all development work in their respective villages and the concerned authorities are duty bound to facilitate them* • Constitutional amendments in 1992-93 for local self government which introduced provisions for accounts to be placed before the gram sabha and municipal wards are a revealing pointer to the need for accountability, not to a hierarchy of officialdom or representatives of the people but increasingly to people themselves, since they are the only stakeholders** • Social Audit is a process in which, details of the resource, both financial and non-financial, used by public agencies for development initiatives are shared with the people, often through a public platform. Social Audits allow people to enforce accountability and transparency, providing the ultimate users an opportunity to scrutinize development initiatives* • Social audit as a term was used as far back as the 1950s. There has been a flurry of activity and interest in the last seven to eight years in India and neighboring countries. Voluntary development organizations are also actively concerned*** • The key difference between development and social audit is that a social audit focuses on the neglected issue of social impacts, while a development audit has a broader focus including environment and economic issues, such as the efficiency of a project or programme*** • Social audit can also be used for auditing the performance of all three PRI tiers with a social audit committee at each level. These committees should not be permanent, but can be set up depending on the nature of programmes/schemes to be audited*** • Article 17 (2) of the NREGA says “the gram sabha shall conduct regular social audits of all the projects under the Scheme taken up within the Gram Panchayat”. Article 17 (3) says “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.”#   * Vision Foundation (2005) Social Audit-Gram Sabha and Panchayati Raj-document, submitted to the Planning Commission, GoI, October ** Social Audit by Amitabh Mukhopadhyay, Seminar *** Srivastava, KG and Datta, Chandan, http://www.fao.org/DOCREP/006/AD346E/ad346e09.htm  # Sinha, Rajesh Kumar: Accountability in Rural Wage Employment Programmes in India: Case of Social Audit in NREGA, http://www.solutionexchange-un.net.in/decn/cr/res11020901.pdf