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Q.) “Social audit plays a critical role in ensuring the effectiveness of social sector programs.” Comment. (10mark) (150 words)

A social audit is a combined audit of a scheme and policies by the government and the public, particularly by those who are impacted by or beneficiaries of the scheme and policies.

Critical role of social audit:

  • Accurate identification of requirements.  
  • Prioritisation of developmental activities as per requirements.  
  • Proper utilisation of funds.  
  • Benefit to targeted section.  
  • Conformity of the developmental activity with the stated goals.  
  • Quality of service.  
  • Wastage of resources can be reduced.  
  • Corruption control

In recent years due to the steady shift in devolution of funds and functions to the local government, the demand for social audit has grown. In flagship schemes such as MGNREGA, the Union Government is promoting social audit to check corruption. Similarly, various state governments such as Rajasthan and Andhra Pradesh have taken the initiative to incorporate social audit as part of their monitoring systems through Gram Sabhas and in partnership with a consortium of NGOs

Strengths of Social Audit:

  •  It focuses on outputs as opposed to outlays.
  •  It facilitates transparency and accountability in governance.
  •  It provides the strongest and direct evidence for utilisation of resources and assets.
  •  It provides a voice to the people to participate and be heard.
  • It makes the monitoring and appraisal mechanism multi‐perspective and transparent.
  • It provides an opportunity to strengthen the micro level scrutiny of the programme planning,
  • implementation and monitoring.
  • It promotes integrity and a sense of community among people.
  • Promotes human resources and social capital; benefits disadvantaged groups.

Limitations of Social Audit:  

  • The scope of social audits is highly localised and covers only certain selected aspects.  
  • Social audits are often sporadic and ad hoc.  
  • Monitoring is informal and unprocessed.  
  • The findings of social audit cannot be either generalised over the entire population.  
  • Individual programs present their own unique challenge, such as, literacy program for adults require data on migration.  
  • Several problems require a package of programmes to be implemented simultaneously. 
  • For example, rural health requires convergence between water supply, education, sanitation, nutrition etc. 
  • Social audit may therefore need a more holistic approach.  
  • Absence of trained auditors.  
  • Lack of action on audit reports and findings.  
  • Opposition from vested entrusts

Way Forward:  

  • Creating awareness among stakeholders regarding social audit.  
  • Establishing a protocol for sustainable ongoing partnership with the major social audit organisations within the country.  
  • Promoting proactive disclosure of information to facilitate social audits.  
  • Institutionalise social audit, as has been done by Andhra Pradesh, with organic link from the grass root level to the state level

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