Against 5538 planned in 2 yrs, only 2352 conducted
Important points of guidelines remain unimplemented
Mohinder Verma
JAMMU, Mar 29: The Union Territory of Jammu and Kashmir is paying scant attention towards the social and concurrent audits under the Mahatma Gandhi National Rural Employment Guarantee Scheme (MGNREGS) in blatant violation of the guidelines laid down by the Government of India and despite being aware of the fact that audits ensure accountability in the implementation process.
As per the guidelines of MGNREGS, social audit should be conducted at least once in every six months while as concurrent social audit shall be done for all works every month. The social audit is the examination and assessment of a programme/scheme conducted with the active involvement of people and comparing official records with actual ground realities and it is considered as a powerful tool for social transformation, community participation and Government accountability.
Moreover, social audit is different from financial audit as the latter involve inspecting and assessing documents related to financial transactions in an organization to provide a true picture of its profits, losses and financial stability while as social audit focuses on the performance of a programme in fulfilling its intended social objectives and ethical vision through consultation with a range of stakeholders including social programme beneficiaries, community members, Government officials and verifying the information obtained with documents and physical evidence.
However, J&K Government is paying scant attention towards these important aspects of the guidelines laid down by the Union Government under MGNREGS. This can be gauged from the official data of the Department of Rural Development, Ministry of Rural Development, Government of India, the copy of which is available with EXCELSIOR.
During the financial year 2019-20, against total 4541 Gram Panchayats, 1645 Gram Panchayats were planned for social audit at least once in the financial year. However, only 39 Gram Panchayats were audited during the year. Similarly, during the financial year 2020-21, against total Gram Panchayats, 2459 were planned for social audit at least once in the financial year. But only 1349 Gram Panchayats were audited.
During the 2020-21 financial year, a total of 1434 concurrent social audits were planned by the Government of Union Territory of Jammu and Kashmir but only 964 audits were conducted. Due to this, the guidelines of the Government of India under MGNREGS could not be implemented in totality despite the fact that such audits bring transparency and helps in overcoming the shortcomings.
“During the social audit the authorities concerned are required to verify the muster rolls, entry and payments made in the specified time period, by contacting the wage seekers whose names are entered in such muster rolls; physical status of the assets, asset quality and customer satisfaction in usefulness of assets; the cash book, bank statements and other financial records to verify the correctness and reliability of financial reporting”, sources said.
Moreover, the social audit helps in verifying the invoices, bills, vouchers or other related records used for procurement of materials to testify such procurement was as per the estimate and was as per procedure laid down etc.
During the social audit all issues are required to be recorded in writing and evidence should be gathered for the same. Moreover, the entire proceeding of the social audit is required to be video recorded, compressed using latest compression techniques and uploaded on website. Moreover, the Action Taken Report on the issues raised in the Gram Sabha are required to be given to the Social Audit Unit and to the individual whose grievance has been recorded in the report.
“How the Rural Development Department can be so slack in conduct of social and concurrent social audits which are having such an important role to play remains a million dollar question”, sources said.
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