CH APAN AY T

A GH R

O AS CI L AUDIT

NOTI EC

CONTENTS

Page

! What is Social Audit? 2

! Why we need Social Audit? 3

! Who are the Key Stakeholders in Social Audit? 4

! Roles and Responsibilities of the Key Stakeholders 5

! Steps in Social Audit 7

! Document Verification 8

! Door to Door Interaction 9

! Field Observation and Measurement 10

! Compilation of Findings 11

! Social Audit Gram Sabha (Jan Sunwai) 13

! Assessing the Outcome 17

! Typical Findings of Jan Sunwai 19

! Social Audit - Exit Conference 20

! The Benefits of Social Audit 22

! Social Audit Song 24

3. Sir, what are you

pasting on the notice

board?

1. May I know you Sir?

2. Namaste .. I am District

Resource Person also called

DRP, and my job is to

facilitate Social Audit in your

Gram Panchayat

1

DRP

AMGNREGA SOCIAL UDIT

M S AGNREGA JAN UNW I

atD e: t p 028 h A ril 2 13

Venue: D i a eoral D ra

b , h Sum uk Sout

0a Time:1 m

m For ore deta

c Ward Pan haya,

P O, DRI, BAC

4. This is the public notice

of Social Audit Gram

Sabha for MGNREGA

I am un aware of

Social Audit in

MGNREGA….. Can you

explain in brief…?

Social Audit is a tool to make

the MGNREGA programme

accountable to the people by

getting the expenditure

verified by the Gram Sabha,

followed by corrective action

WHAT IS SOCIAL AUDIT?

2

NOTICE

DRP

G RE S C A DM N GA O I L AU IT

MGNREGA JAN SUNWAI

Date: 28th April 2013

Venue: Deorali Dara Gaon,

Sumbuk, South Sikkim

Time: 10am onwards

For more details contact:

Ward Panchayat, PO,

DRI, BAC

We need Social Audit to publicly validate the MGNREGA

expenditure both in terms of the wage and material

component. Any irregularity that gets reported is documented

in the Social Audit Report. The ADC(Dev) ensures that the

corrective action is taken by the erring officer and an Action

Taken Report prepared within 30 days after Exit Conference

WHY WE NEED SOCIAL AUDIT?

3

DRP

MGNREGA JAN SUNWAI

Date: 28th April 2013

Venue: Deorali Dara Gaon,

Sumbuk, South Sikkim

Time:10am onwards

For more details tact:

Ward Panchayat,

PO, DRI, BAC

MGNREGA SOCIAL AUDIT

Who are the key stake

holders in Social Audit?

Social Audit Unit, State Resource

Person, District Resource

Institutions, District Resource

Person, ADC (Dev), BDO, Gram

Panchayat and Gram Sabha are the

key stake holders in Social Audit

WHO ARE THE KEY STAKE HOLDERS IN SOCIAL AUDIT?

4

DRP

Social Audit Unit (SAU):

District Resource Institution (DRI)

Additional District Collector (Development):

Is a voluntary organization at the

State level identified by the State Government. It takes the

lead in planning, training of DRIs, preparing training material,

finalizing all the formats and review of the Social Audit

Reports prepared by the DRIs. The members of the SAU are

called State Resource Persons (SRPs)

: Is a voluntary

organization at the District level selected by the SAU to

conduct Social Audit Gram Panchayat Unit wise. It prepares

the Social Audit Report following prescribed process and

format in coordination with the SAU. The members of the DRI

are called District Resource Persons (DRPs)

The ADC(Dev) is

designated as the District Programme Coordinator (DPC) under

MGNREGA and is responsible for the overall smooth conduct

of the Social Audit in every Gram Panchayat Unit jointly with

the SAU and the DRI. The ADC(Dev) is entrusted with the

important task of kick starting the Social Audit Process,

ensuring smooth conduct of the Social Audit Gram Sabha,

organizing the Social Audit Exit Conference, taking up

corrective action against the erring officers and preparing the

Action Taken Report.

ROLES AND RESPONSIBILITIES OF THE KEY STAKEHOLDERS

5

cont.....

Block Development Officer:

Gram Panchayat:

Gram Sabha:

The BDO is designated as the

Programme Officer under MGNREGA and is responsible for

the overall wide publicity, ensuring large scale public

participation, providing all documents and vouchers

segregated in work wise files, ensuring attendance of all

concerned Block and GP level staff, suppliers, post office /

bank representatives, actively participate in the Gram

Sabha and respond to all queries / concerns raised in the

Gram Sabha

The Gram Panchayat needs to ensure wide

publicity of the Social Audit Gram Sabha, ensure adequate

public participation, ensure attendance of mates, RDA, GRS

and actively participate in the Gram Sabha

The Gram Sabha validates all the expenditure

records presented by the DRP, and finalizes the corrective

action to be taken by the erring officer along with the

deadline

6

PRE SOCIAL AUDIT

SOCIAL AUDIT (4 days)

POST SOCIAL AUDIT

30 days in advance

21 days in advance

15 days in advance

- Kick off meeting between SAU, DRI and DPC to finalize the social audit calendar gram panchayat wise

- DPC provides wide publicity of the dates through notices, newspaper, radio etc- DPC provides sanction details of all completed works to be audited to DRI- DPC directs PO to provide all documents/bills segregated in work wise files to DRI

– PO provides all documents/bills segregated in work wise files to the DRI

– PO informs all stakeholders and provides wide publicity of the Jan Sunwai dates – PO ensures attendance of all officers, staff, panchayats,

suppliers, bank/post office officials and others involved in implementation of MGNREGA

– Document verification, Door to Door Interaction, Field Observation and Measurement, Draft Social Audit Report Preparation

– Social Audit Gram Sabha, Findings of Social Audit

– Social Audit Report prepared by DRI – DPC organizes Exit Conference with all stake holders – DRI finalizes the Social Audit Report, gets it reviewed by

SAU and uploads in MIS – DPC submits Action Taken Report within 30 days of

conduct of the Exit Conference

STEPS IN SOCIAL AUDIT

7

1. I hope you have

completed your

preparatory phase and you

must have been ready for

Social Audit

2. Yes...! We will first

begin with the Document

Verification here at Gram

Panchayat Office

3. Document

Verification….???

DOCUMENT VERIFICATION

4. During Document Verification, all

the documents pertaining to a work

are arranged in one file containing

the Gram Sabha resolution,

estimate, sanction order, work

commencement order, MRs,

material purchase bills

& vouchers, MB, completion

report, 7 GP registers etc and

checked if they are in order

8

DRP

1. Ok..! What will

be the next step...

Jan Sunwai…..?

3. Ok….! what will you ask

during the interaction with

the job card holders….?

4. Yes..! DRP will visit job card

holder's house for one to one

interaction. He will verify

whether they are receiving the

wage payment as indicated in

the Muster Roll and in timely

manner. And whether job

cards and pass books are

updated regularly. He will also

verify the quantity and quality

of the materials supplied and

whether the purchase price is

reasonable or not. He will also

record their problems and

suggestions

2. No..! The next step

will be Door to Door

Interaction….

DOOR TO DOOR INTERACTION

9

DRP

Next day, DRP will visit those works which were audited during

Document Verification for assessing the physical achievement and

quality of the work. i.e. The physical achievement is measured to check

if it matches with the completion reports. Impact of the work in terms

of the benefits it has created is also assessed

Oh…! It’s good to hear

this that you are also doing

field checks and also

assessing the quality

FIELD OBSERVATION AND MEASUREMENT

10

DRP

Now, DRP will compile the findings

for Jan Sunwai based on document

verification, door to door interaction

and field measurement…..

Now, we are more curious to

know further …….. So, what

will be the next step..?

COMPILATION OF FINDINGS

DRP

11

During Jan sunwai what

will you do with the

compilation of findings …?

PANCHAYAT

HARG

S C IO IAL AUD T

OT EN IC

The findings prepared by DRP along with

muster rolls, material purchase bills and vouchers, etc….. will be read

out in the Gram Sabha. This will be followed by a discussion in which the

supportive documents like

findings, corrective

action, erring officer,

and deadline will be

finalized. This will be

recorded by the DRP in

the minutes of Jan

Sunwai. In the end,

these minutes will be

read out and signed by

all the stake holders

DRP

12

1.DRP- As per this material payment voucher of

Minor Irrigation Channel (MIC) work at Deorali

Gaon , 30 bags of cement of Birla gold brand (Rs.

400/- per bag), Ramba and Belcha of TATA brand

was supplied and payment made on 15 jan. 2012

4.DRP- yes! I had

noted down. PO

sir, please have a

look in this record

and kindly clarify

this matter

5.PO – oh! Yes I have

checked all the bills and

vouchers. AE Saheb

please clarify this matter

6.AE- I gave order

to supplier for the

supply of materials

of good quality

SOCIAL AUDIT GRAM SABHA (JAN SUNWAI)

DRP

2.Job card holder- Sir , I

worked in that MIC, and I know

that only 20 bags of Durgapur

variety of cement and local

variety of Ramba and Belcha 10

number each was supplied.

3.Other - yes,

sir, he is right! during your visit

at this work site and door to

door interaction , we informed

you and even you had noted down

with our signature…

Job card holder

13cont.....

8.DRP-So, PO Sir,

what can we do now?

7. Supplier-I was unable to contact AE Sir

and to inform him regarding the non-

availability of Birla Gold Cement and Tata

brand tools. So, I supplied what ever

materials were available at that time

11. Supplier- Ok, I

will make the refund

at the earliest

9. AE, We apologize for

our mistake and we will

refund the difference

amount between the

materials actually supplied

10. PO. This corrective action of

refund of Rs. 20,000/- needs to

be completed in 7 days jointly by

the AE Saheb and the Supplier

DRP

14cont.....

1.DRP- Next, I am reading out the material

payment vouchers for 1000 doko of manure

and 5000 no's of champ and teak saplings

supplied for plantation work at Deorali Gaon

3.DRP- yes! I have noted down.

PO sir, please have a look and

kindly clarify this matter

4.PO –This is true,

I have checked all

the bills and

vouchers. ACF

Saheb please

clarify this matter

5.ACF- Sir, regarding manure we

had supp l ied 50% dur ing

plantation and rest of the manure

will be supplied during weeding

process which is not done. About

saplings we were not able to find

the champ and teak saplings,

hence we supplied uttis and

chilawney saplings

2.Job Card Holder- Sir, only

500 doko of manure and 5000

no's of uttis and chilawney

saplings were supplied and DRP

has recorded this information

during the field visit

DRP

15cont.....

8.ACF-Sir,

I will do

6. DRP- PO sir, what will

be the corrective action

for this ? Since Champ

and teak saplings are

costlier than Uttis and

Chilawney saplings

7.PO- So we would like you to

supply the remaining 50% of

m a n u r e a n d r e f u n d t h e

difference amount of Rs.

50,000/- within 7 days

DRP

16

DRP

ASSESSING THE OUTCOME

1. Assessing the most beneficial Assets

DRP: We would also like to

know the top 5 most beneficial

assets created under

MGNREGA? You can rank them

on a scale of 1-4 ?

Scale

1 = Excellent

2 = Very Good

3 = Good

4 = Satisfactory

Job Card Holders: Out of many assets

created, the most useful and beneficial

for us were the Minor Irrigation Channel

(MIC) at Daragoan, Dhara Vikas at Devi

Dhara, Village Footpath to Junior High

School and Fodder Plantation

17

ASSETS

Minor Irrigation Channel (MIC)

Usefulness Durability Targeted beneficiaries

Increased Productivity/

Income

Dhara Vikash at Devi Dhara,

Village Footpath to Junior High School

Fodder Plantation

MONITORING INDICATORS

1

1

1

1

1 44

2

2 2 1

2

3 2 2 2

2.Assessing the less beneficial Assets

ASSESSING THE OUTCOME

1.DRP: We would also like to hear

about some of the less beneficial

assets created under MGNREGA?

Why has it been less beneficial?

2. Job Card Holders: The less beneficial assets created under

MGNREGA were Trekking Trail to Bhaley Dunga, Jhora Training Work

at Lower Daragoan and Forestry Plantation

18

MONITORING INDICATORS

Not in much use since tourist inflow is less

Got damaged due to flash flood

Survival is poor

ASSETS

Trekking Trail to Bhaley Dunga

Jhora Training at Lower Daragaon

Forestry Plantation

Reasons for the assets not meeting the desired outcomes (i.e. poor construction quality, damage due to natural

calamities, maintenance issue, any other please specify

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DRP

! DRP includes the findings of the Social Audit Gram

Sabha to prepare the Draft Social Audit Report

! The key findings of the Social Audits needing

corrective action of an adequate number of GPUs are

compiled by the DRI

! DPC organizes the Social Audit Exit Conference where

the key findings needing corrective action are

presented by the DRI in the presence of the SAU,

Block team and representative of the RMDD Head

office

! DRI finalizes the Social Audit Report, gets it

reviewed by SAU and uploads in MIS

! DPC initiates suitable action and submits Action

Taken Report within 30 days after Exit Conference

SOCIAL AUDIT - EXIT CONFERENCE

21

1. Booking of public expenditure shifts to “as per actual”

rather than “as per estimate”: Schemes often start getting

completed at less than the estimated cost, resulting in sizeable

savings in public money. Else, these savings could have been

siphoned off by making fake bills

2. Empowerment of the people: Social Audit empowers the

local community to audit a Government Programme, thereby

making the programme and the functionaries accountable to the

people

3. Instant delivery of participatory justice : Finding of the

corrupt practice, identifying the erring public servant and

deciding on the corrective action within a deadline is done

publicly and on the spot

4.Strong deterrent against corruption: Loss of face for the

erring public servant in front of the public acts as a strong

deterrent

THE BENEFITS OF SOCIAL AUDIT

DPR

22

1. Finally, we have now

realized the importance of

Social Audit and its benefits2. I hope,…this information has

helped you to understand Social

Audit better and I would like to

request all job card holders and

the villagers to attend the Social

Audit Gram Sabha. Kindly spread

this m e s s a g e

3. Yes Sir we are going to attend

the Social Audit Gram Sabha, and we

will do Social Audit. Thank you…….. Sir!

! all

DPR

23

24

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