transparency and social audit

8/13/2019 Transparency and Social Audit

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ACCOUNTABILITY,

TRANSPARENCY ANDSOCIAL AUDIT

A.V.V.PRASADDIRECTOR

SOCIETY FOR SOCIAL AUDIT, ACCOUNTABILITY ANDTRANSPARENCY,

RURAL DEVELOPMENT DEPARTMENT, GoAP, HYDERABAD.


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Truth

Truth is the greatest of all national

possessions. A state, a people, a

system which suppresses the truth or

fears to publish it, deserves to collapse.

- Kurt Eisner.

(Kurt Eisner:1867-1919: German socialist,

journalist and politician- used as an

example of Charismatic authority by

Max Weber)


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Cancun Declaration: Feb 2005

Transparency & Accountability:

A commitment to Democracy

The right of access to information has no

meaning if people cannot use

information to improve the quality oftheir lives. Access to information must

not simply belong to elites, but must be

a daily component of participatory

democracy and the struggle against

poverty and discrimination.


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Democracy

A system of Government

of the People

by the People

for the People.

Are all these peoples, one and the same?


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The Preamble

WE, THE PEOPLE OF INDIA, having solemnlyresolved to constitute India into a SOVEREIGNSOCIALIST SECULAR DEMOCRATIC REPUBLIC andto secure to all its citizens:

JUSTICE, social, economic and political; LIBERTY of thought, expression, belief, faith and

worship;

EQUALITY of status and of opportunity;

and to promote among them all

FRATERNITY assuring the dignity of the individualand the unity and integrity of the Nation;

IN OUR CONSTITUENT ASSEMBLY this twenty-sixthday of November, 1949, do HERE BY ADOPT, ENACTAND GIVE TO OURSELVES THIS CONSTITUTION.


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India as a Democracy

Written Constitution

Division of Powers

Fundamental Rights

Directive Principles of State Policy

Fundamental Duties

Federation with a strong Centre

Regular elections

Panchayat Raj Institutions


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ACCOUNTABILITY

responsibility to someone or for some activity

liability to be called on to render an account;accountableness; responsible for; answerable

for; The obligation imposed by law or lawfulorder or regulation on an officer or otherperson for keeping accurate record ofproperty, documents, or funds. ...

The obligation to demonstrate and takeresponsibility for performance in light ofagreed expectations


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Responsibility Vs Accountability

There is a difference between responsibility

and accountability:

Responsibility is the obligation to act;

accountability is the obligation to answer for

an action.


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Accountability in Indian Polity

The Executive is responsible to the Legislature

Legislation as well as executive action are

subject to Judicial Scrutiny

Comptroller and Auditor General andAccountant General: All public expenditure is

subject to audit.

Independence of Constitutional authorities withchecks and balances

Periodical Elections

Fundamental Rights


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Indian Democracy at work

Growing gap between the rich and the poor.

Ubiquitous corruption

Poor quality of service by Government

Institutions in education and health.

Poor voter turn out

The rich and the educated seldom vote

Expensive election campaigns Leaders inspire little respect.


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Democracy at work- contd.

Public distribution system

Quality and cost of public works

Cynical view of lifeBrain Drain

Secrecy in Governance continues

Corruption flows in the veins of everycitizen in India: How to achieve probity

in public life?


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Independent India after 62 years

Why are we still a developing country, withmore or less the same problems, with a lowHDI?

Why do good people shy out of politics,throwing the field open for the wrong people?

Why do only the poor care to vote?

Why does the best talent fly out still?

Do equality and liberty mean the same for thepoor as well as the rich?

With the gap between the rich and the poorwidening relentlessly, do the poor have achance to survive?


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What are our great challenges?

Have we really addressed them?

Parochialism: Caste, Religion, language,

region

Mediocrity

Individualism and greed with family as thecentre

Growing Consumerism and western values

Bankruptcy of values Bankruptcy of leadership


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Plight of the poor wage seeker

Poverty, Illiteracy, Lack of skills

Little or no land

Poor health

Adverse market situation Labour as the only means of living: a

perishable resource.

Agriculture open to vagaries of nature

Forced to migrate for work Vulnerable to exploitation on all fronts

Unsympathetic Establishment


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RTI Act 2005- the enabler

Information can not be withheld

Peoples right to know

Information is the great leveler:

When people have the information, they canmake Government functionaries accountablefor their wrong actions, for corruption, forinaction

When the shield of secrecy vanishes, theguilty are exposed, we have a better world


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NREGA-2005 & Right to Work

Non Negotiable features:-

100 days of work for every household

Payment of wages within a fortnight.

Equal wages for men and women. Contractors & machinery cannot be

employed.

Only works approved by PRI.

Unemployment allowance


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AUDIT

examine carefully for accuracy with the intent

of verification

an evaluation of a person, organization,

system, process, project or product. Verification of Accounts, Books, Vouchers,

activities, performance with reference to

rules, orders, budget, mandate and comment

on the propriety of work done.


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Auditor

auditor - hearer: someone who listens

attentively

auditor - a student who attends a course but

does not take it for credit auditor - a qualified accountant who inspects

the accounting records and practices of a

business or other organization


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Social Audit- Meaning

No definition found on the web: seems to be

a new concept.

According to SSAAT:

Social Audit is the audit of a program or

scheme by the community with the active

involvement of the primary stakeholders.


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Social Audit examines:

Accounts, Books, records, vouchers, etc.

Works with respect to both quantity and

quality.

The truth and extent of the payments made:workers, wages and materials.

Outcomes with respect to expectations.

The grievances of stakeholders.


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Why Social Audit?

For transparency in implementation of the

scheme

To enforce accountability

To increase participation

To enable people to exercise their rights and

entitlements

For effective implementation To control irregularities, rectify mistakes and

punish wrong doers.


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Social Audit Process

Obtain all relevant information

Select Village Social Auditors from the

villages

Training of the VSAs

Examine, consolidate and organize the

information to facilitate verification in the

field of audit: village & work site. Visit the village, meet the stakeholders,

build awareness, share the data, ascertain

deviations, grievances and record evidence.


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Social Audit Process- contd

Visiting the work sites

Inspection of works- taking measurements,

comparing with MBooks, Examine quality of

works Recording deviations, irregularities,

shortages, frauds, if any

Conduct ward sabhas, focus groupdiscussions


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Information required for SA:

Application under the RTI Act

List of works & Resolutions of Gram Sabha

List of Job card holders

Administrative sanction & funds grant

Technical Sanction

Work commencement orders

Muster rolls & pay orders

Estimates & M-Books

Final Report.


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Responsibilities of Social Auditor

Be conversant with the aims, objectives,

rules, procedures, functionaries of the

scheme.

Familiarity with the local people, area,language and culture.

To see whether the scheme is being

implemented in accordance with the

entitlements and spirit of the NREG Act.


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Responsibilities of Social Auditor- contd

To talk to the wage seekers and verify whether

they received the wages due to them and in

time.

To inspect the works as to quantity and qualityas per specifications: measurements, material

used, etc.

To collect evidence from stakeholders

To report the findings properly without fear or

favor.


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SA: Non Negotiable Principles: contd

No discrimination on the basis of race,

religion, caste or profession

Social Auditors should move as team and

stay together during the period of audit; noone can go home, even if it is near.

Compulsory stay in the village in public

buildings or in houses of wage seekers.


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SA: Non Negotiable Principles: contd

Hospitality- food, accommodation & vehicles-

of local leaders or EGS staff should not be

accepted

They should eat only vegetarian food andabstain from alcohol, smoking, etc.

Maintain good character and conduct.

Treat every one respectfully, team membersas brothers and sisters.


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Scope & timing of Social Audit

Scope: Planning, Process and Outcomes

Concurrent Audit:

When Village EGS plans are made

At the time of estimation and sanction During implementation: how works are

executed and wages are paid

Post Audit:

For an ongoing scheme or

For a closed scheme.


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Village Social Auditors

Literate youth from the families of

wage seekers.

Selected at village point in an openmeeting.

Preference given to those who are

themselves wage seekers.


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Resource Persons

Preferably with Activist background

Sourced from Rights based

organizationsThose with Social Work and

Sociology qualifications.

Experience in Non GovernmentalOrganizations.


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Social Audit Public Hearing

An Open Forum conducted as a culmination

of the Social Audit Process

Attended by all the Stakeholders- Wage

seekers, EGS staff, MPDO, Sarpanches,MPTCs, MPP, ZPTC, Press & anyone

interested or involved in EGS: Civil Society

Organizations, BPMs, VOs, etc.

PD, DWMA presides, MLA & MP are also

invited to attend.


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Social Audit Public Hearing-contd

The Social Audit Report is read out village-

wise, in detail.

Shortcomings in the functioning of the

Scheme are highlighted Grievances of the Wage seekers

Performance of Functionaries

Frauds, irregularities committed: Losscaused, Persons responsible


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Social Audit Public Hearing- contd

Suggestions for Improvement

Redressal of grievances then and there or

soon after.

The accused are given an opportunity toexplain or confess.

Judgment is pronounced then and there

Recoveries made, Removal of Contract Staff,Disciplinary action, Criminal action, etc. are

announced on public platform.


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Social Audit Follow up Action

No of Mandal covered: Round-I: 1016, Round-II: 429

No of Fin. Objections: 32997

Amount misappropriated: Rs.56.37 Crores

Amount Recovered: Rs.6.34 Crores

No. of Functionaries involved: 22739

No. of officials dismissed: 3361

Suspended:143, Cr.cases:555

Departmental enquiries ordered:1619

d l i h h d h f h


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Fundamental Rights: What do they mean for the poor

man?

right to equality, including equality before law, prohibition ofdiscrimination on grounds of religion, race, caste, sex orplace of birth, and equality of opportunity in matters ofemployment;

right to freedom of speech and expression, assembly,association or union, movement, residence, and right to

practice any profession or occupation (some of these rightsare subject to security of the State, friendly relations withforeign countries, public order, decency or morality);

right against exploitation, prohibiting all forms of forcedlabour, child labour and traffic in human beings;

right to freedom of conscience and free profession, practice,

and propagation of religion; right of any section of citizens to conserve their culture,

language or script, and right of minorities to establish andadminister educational institutions of their choice; and

right to constitutional remedies for enforcement ofFundamental Rights.


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Fundamental Duties of the citizen:

Where are they looking and what do they mean for action?

a) To abide by the Constitution and respect its ideals andinstitutions, the National Flag and the National Anthem. (b )Tocherish and follow the noble ideals which inspired our nationalstruggle for freedom.(c )To uphold and protect the sovereignty,unity and integrity of India.(d )To defend the country and rendernational service when called upon to do so.(e)To promote

harmony and the spirit of common brotherhood amongst all thepeople of India transcending religious, linguistic and regionalor sectional diversities; to renounce practices derogatory to thedignity of women.(f )To value and preserve the rich heritage ofour composite culture.(g )To protect and improve the naturalenvironment including forests, lakes, rivers and wild life, and tohave compassion for living creatures.(h )To develop the

scientific temper, humanism and the spirit of inquiry andreform.(i )To safeguard public property and to abjureviolence.(j )To strive towards excellence in all spheres ofindividual and collective activity so that the nation constantlyrises to higher levels of endeavor and achievement.

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