Mahatma Gandhi National Rural Employment Guarantee Act
Social Audit Society Kerala (MGNSASK )

Frequently Asked Questions (FAQ)

What is a social audit and how is it different from financial audits?

Social audit is simply auditing development programs and institutions by accessing information from the concerned government departments and agencies. It involves record and physical verification by independent auditors and delivering the findings to the public through Grama Sabhas and Public Hearings. Social audit is auditing by the community with the support of the government, including local governments.

Unlike financial audits, which focus on financial statements and accounting records, social audits assess the social and economic impacts of a government program or institution apart from accounts by ensuring information dissemination and widespread participation of citizens.

How is RTI and social audit related?

MGNREGA Act, 2005 recognises the importance of RTI in the social audit process. The idea of social audit is conceptualized through free access to relevant information from government departments and agencies to the people.

Is the social audit conducted by the government?

Social audit is centrally funded and administered by states through independent social audit units. Therefore, auditing is conducted by social audit resource persons recruited by an independent body who has no connection with concerned implementing departments depending on the scheme/program selected for audit.

The social audit comes under which department in the state?

MGNSASK is an independent society supported by the Local Self-Government Department, Government of Kerala.

Is the social audit conducted only for MGNREGA?

No, MGNSASK also conducts social audits for other schemes like PMAY -G(Pradhan Mantri Awas Yojana -Grameen), Aarogya Keralam, Ayyankali Urban Employment Guarantee Scheme (AUEGS), Mid-Day Meal Scheme (MDMS), etc.

Is the auditing carried out by government officials?

No, social auditing at the field level is carried out by resource persons, trained, and recruited in a transparent manner by MGNSASK. The resource persons are of different levels, such as District Resource Persons (DRPs), Block Resource Persons (BRPs), and Village Resource Persons (VRPs).

Is the social audit funded by the state?

Yes, social audits in India are centrally funded in the case of MGNREGA, For other schemes, social audits depend on the fund allocations from the concerned development programme and departments concerned in the state. However, in some other states, Civil Society Organisations (CSOs) conduct social audits with the support of various funding agencies.

Is it possible for NGOs and other rights-based organizations to collaborate with SAU to conduct social audits?

Yes, social audits in India are centrally funded in the case of MGNREGA, For other schemes, social audits depend on the fund allocations from the concerned development programme and departments concerned in the state. However, in some other states, Civil Society Organisations (CSOs) conduct social audits with the support of various funding agencies.

Does SAU offer any courses, academic programmes, or internships for students?

Students, academicians, and researchers are welcome to MGNSASK, and we are happy to assist you and also learn from you. However, right now, we are not offering any full-fledged internships or any other courses, or research/academic programmes.

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