On 18th January, 2024 the 1ST Meeting the Social Audit Advisory Body (SAAB) was held at New Delhi.
What is SAAB?
- Purpose: SAAB has been established to guide the Ministry of Social Justice & Empowerment in institutionalizing social audits for its various schemes.
- Membership:
- Representatives from key ministries and academic institutions are part of SAAB.
- Notable members include the Ministry of Health & Family Welfare, Department of Persons with Disabilities, Ministry of Women and Child Development, and others.
- SAAB Input and Recommendations:
- Members of SAAB provided valuable inputs to strengthen the social audit process.
- Emphasis on aligning social audits more closely with the principles of social justice.
What is Social Audit?
- Social Audit is the process of openly sharing details about the financial and non-financial resources utilized by public agencies for development initiatives.
- It involves presenting this information to the public, enabling individuals to actively ensure accountability and transparency.
Types of Social Audit
Type of Social Audit
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Scope
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Purpose
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Organisational Social Audit
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Comprehensive assessment of the company's social responsibility efforts.
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Provides a holistic view of the company's commitment to social responsibility across its operations.
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Program-Specific Social Audit
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Concentrates on a specific program or initiative within an organization.
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Offers insights into the success and areas for improvement of individual programs, contributing to enhancements.
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Financial Social Audit
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Reviews the social and environmental implications of financial decisions.
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Aims to align financial decisions with socially responsible practices and assess the overall impact on the community and environment.
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Stakeholder-Driven Social Audit
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Involves various stakeholders in the auditing process.
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Facilitates a more inclusive and participatory audit, ensuring diverse perspectives are considered, and stakeholders have a voice in assessing social impacts.
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Why there is need of Social Audit?
- There has been investment of thousands of crores of rupees, in social development programs by the government since independence.
- The investments have not been justified by the impact they have made on ground level.
- There is huge gap between the desired impact and the actual impact.
How Social Audits are effective governance tools?
- Transparency and Accountability: Social audits act as a mechanism to bring transparency to allocated resources in social development program
- Public Scrutiny and Involvement: Social audits provide a public platform for the community to scrutinize the outcomes of development initiatives.
- Identifying Root Causes: Social audits involve an inclusive examination of root causes behind the gap between investments and impact.
- Community Empowerment: Through social audits, communities become active participants in the evaluation of social development programs.
- Learning from Failures: Social audits serve as a learning tool by uncovering failures and shortcomings in program implementation.
- Strengthening Stakeholder Collaboration: Social audits foster collaboration between government officials, experts, and the public.
Social Audit in India
- National Resource Cell for Social Audit (NRCSA): Established by Department of Social Justice and Empowerment to ensure social audits through dedicated Social Audit Units at the state level.
- Social Audit in Gram Sabha: The Social Audit Report (SAR) is prepared by CAG in local language based on their findings. It is presented to the Gram Sabha.
- Social Audit in MGNREGA: Section 17 of the MGNREGA has mandated Social audit of all works executed under the MGNREGA.
Challenges and potential solutions related to social audit in India
Challenges
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Solutions
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Limited awareness among the general public about the concept of social audit
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- Conduct extensive awareness campaigns through various media channels
- Engage community leaders to encourage participation.
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Insufficient training and capacity-building programs for stakeholders involved in social audits.
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- Invest in training programs for auditors, local government officials, and community members
- Enhance skills and understanding of the social audit process.
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The potential for political pressure and interference in the social audit process.
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- Establish an independent and transparent social audit framework
- Safeguard against political interference, ensuring autonomy in the audit process.
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Inadequate systems for collecting, managing, and disseminating audit-related information.
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- Develop robust data management systems, including online platforms
- Facilitate easy access to audit reports and related information for the public.
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Limited legal provisions and enforcement mechanisms for social audit processes.
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- Advocate for and implement stronger legal frameworks supporting social audits
- Ensure clear penalties for non-compliance and violations.
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Conclusion
The inaugural meeting of the Social Audit Advisory Body (SAAB) marked a significant step towards institutionalizing social audits for various government schemes in India. SAAB, comprising representatives from key ministries and academic institutions, plays a pivotal role in guiding the Ministry in this endeavor.