Social audit pdf

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Need an account? Click here to sign up. Download Free PDF. Social Audit :- use as a toolkit. Bhartiya Shodh. A short summary of this paper. Download Download PDF. Translate PDF. Faced with these vociferous demands, the executive and the legislature are looking for new ways to evaluate their performance. Civil society organisations are also undertaking "Social Audits" to monitor and verify the social performance claims of the organisations and institutions.

Bhartiya Bhasha, Shiksha, Sahitya evam Shodh http:www. It is an instrument of social accountability for an organisation. Social Audit gained significance especially after the 73rd Amendment of the Constitution relating to Panchayat Raj Institutions. Purpose of the Social Audit This tool is designed to be a handy, easy to use reference that not only answers basic questions about Social Audit, reasons for conducting Social Audit, and most importantly gives easy-to- follow steps for all those interested in using Social Audit.

The purpose of conducting Social Audit is not to find fault with the individual functionaries but to assess the performance in terms of social, environmental and community goals of the organisation.

It is a way of measuring the extent to which an organisation lives up to the shared values and objectives it has committed itself to.

It provides an assessment of the impact of an organisation's non-financial objectives through systematic and regular monitoring, based on the views of its stakeholders. Salient Features The foremost principle of Social Audit is to achieve continuously improved performances in relation to the chosen social objectives. Eight specific key principles have been identified from Social Auditing practices around the world.

They are: 1. Aims to eventually report on all aspects of the organisation's work and performance. Encourages participation of stakeholders and sharing of their values. Stakeholders share and give feedback on multiple aspects. Aims to produce social accounts on a regular basis so that the concept and the practice become embedded in the culture of the organisation covering all the activities.

Provides a means, whereby, the organisation can compare its own performance each year and against appropriate external norms or benchmarks; and provide for comparisons with organisations doing similar work and reporting in similar fashion. Ensures that the social accounts are audited by a suitably experienced person or agency with no vested interest in the organisation.

Ensures that the audited accounts are disclosed to stakeholders and the wider community in the interests of accountability and transparency. The following figure depicts the principles of Social Audit and universal values: Bhartiya Bhasha, Shiksha, Sahitya evam Shodh http:www.

The Social Audit process is intended as a means for social engagement, transparency and communication of information, leading to greater accountability of decision-makers, representatives, managers and officials.

The underlying ideas are directly linked to concepts of democracy and participation. The application of Social Audit at the village level holds tremendous potential for contributing to good local governance and increased transparency and accountability of the local bodies. Who can use the Tool?

Social Audit Toolkit can be used by government departments, private enterprises as well as the civil society. However, the scope in terms of audit boundaries would be specific to that of a government department, private organisation, an NGO or a community. In case of private organisations, the emphasis may be on balancing financial viability with its impact on the community and environment.

In case of NGOs, in addition to using them to maximise the impact of their intervention programme, they could also be used as effective advocacy tools. Depending on the resources available Social Audit could be comprehensive, state-wide, and can also be localised to the community level.

Applying the Tool The six steps of Social Auditing are: 1. Preparatory activities 2. Defining audit boundaries and identifying stakeholders 3. Social accounting and book-keeping 4.