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Himachal Pradesh State Social Audit Unit
Department of Rural Development & Panchayati Raj, Government of Himachal Pradesh
"Transparency · Accountability · Participation"

Why Social Audit

Himachal Pradesh State Social Audit Unit

Why Social Audit Is Required

Why Social Audit is required?

Promotes transparency in the use of public funds and resources.

Ensures accountability of public officials and service providers.

Empowers citizens to participate in governance and decision-making.

Helps identify gaps, irregularities and inefficiencies in programme implementation.

Builds trust between citizens and Government.

Strengthens grassroots democracy and promotes social justice. 

To put a check on corruption, misuse and diversion of public resources.

To ensure that schemes reach the intended beneficiaries.

Facilitates timely corrective actions and better outcomes.

Who conducts Social Audit?

Under the HP Panchayati Raj Act, 1994, Gram Sabha is empowered to supervise and monitor the works being implemented by Gram Panchayats. 

Section 17 of the erstwhile MGNREGA  gave a mandate to the Gram Sabha to conduct a social audit of all the works taken up under the scheme. Similarly, many other schemes of the Govt also give mandate to the SAU to conduct social audit of respective schemes.

Social Audit Unit is conducted with the help of Resource Persons appointed at the State, Distt, Block and Village level who facilitate the concerned Gram Sabhas/Other Institutions in conducting the social audit of various flagship schemes of the Govt being implemented at the village level.

How it is done?

Preparation of annual Social Audit calendar in consultation with the implementing Agency.

Examination and verification of records. 

Door-to-door verification and community mobilisation through Focused Group Discussion with the stakeholders , beneficiaries/wage seekers/CSOs/Village Organisations such as SHGs, Yuvak Mandals and Mahila Mandals etc.

Verification of assets at worksites.

Highlighting the issues/observations raised during the audit process and report preparation.

Conducting Gram Sabha for validation of the findings.

Uploading the report in the public domain on the MGNREGA/VB-G RAM G portal.

Block Public Hearings.

Follow-up of Action Taken Reports by the Implementing Agencies.

When it is done?

Social Audit is done in two cycles, i.e after every six months in a financial year. All the Gram Panchayats are covered in a particular year.

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