Social Audit | Lecture 21 | JKSSB ACCOUNTS ASSISTANT PANCHAYAT EXAM | CA LATEEF (AIR-35 CA FINAL)

Social Audit | Lecture 21 | JKSSB ACCOUNTS ASSISTANT PANCHAYAT EXAM | CA LATEEF (AIR-35 CA FINAL) Website :- www.eactclasses.com Link of Book:- https://drive.google.com/file/d/10iXL... Contact No. +91-9711374943 SOCIAL AUDIT Basis of social audit 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 neighbouring countries. Voluntary development organizations are also actively concerned. Social audit is based on the principle that democratic local governance should be carried out, as far as possible, with the consent and understanding of all concerned. It is thus a process and not an event. What is a social audit? Social Audit is a process of reviewing official records and determining whether state reported expenditure reflect the actual monies spent on the ground. At present, Social Audit is largely limited to MGNREGA as it is a statutory requirement under the relevant Act. The 2nd ARC Report on Local Self Governance has recommended that: 1) Adequate Publicity needs to be given to Social Audit. 2) Opportunity has to be given to people to inspect the records of the local bodies such as accounts, tax assessments and collection, measurement books, muster rolls. 3) Adopt a system where the higher level of panchayat, such as intermediary Panchayat, provide comparative assessment of performance of all the Panchayats falling within its jurisdiction, so that the people know where their Panchayat stands in respect of each service. 4) Social Audit of Gram Panchayats by the Committees of Gram Sabha should be encouraged. 5) Community Based Organisations be involved in the Social Audit Objectives of social audit 1. Assessing the physical and financial gaps between needs and resources available for local development. 2. Creating awareness among beneficiaries and providers of local social and productive services. 3. Increasing efficacy and effectiveness of local development programmes. #SOCIAL_AUDIT #jkssb #Accounts_Assistant