SOCIAL AUDIT AND THE MNREGA

IRJMSH

Volume 5 Issue 1

online ISSN 2277 – 9809

SOCIAL AUDIT AND THE MNREGA
AUTHOR - TRILOCHAN CHORASIA
(M.COM, MBA, M.PHIL, NET, HTET, B.ED)
OFFICATING PRINCIPAL
FACULTY IN COMMERCE
GOVT. SR. SEC. SCHOOL,
MALAB, MEWAT-122107

CO-AUTHOR - MAHESH KUMAR
AD-HOC ASSISTANT PROFESSOR
MOTILAL NEHRU COLLEGE,
SOUTH CAMPUS, DU, DELHI-110021

CO-AUTHOR - MONIKA
(MBA, NET)

EXTENSION LECTURER,
GOVT. COLLEGE SIDHRAWALI, GGN

Abstract
This impact assessment comes as an important intervention in the wake of National Rural
Employment Guarantee Act, 2005 (NREGA) which is being implemented all over India from 1st
April 2008. The idea of the assessment is also premised on the widely held belief that NREGA is
foundationally capable of transforming the rural lives by improving living conditions, increasing
sustainable agrarian activities and wholesome economic support. The Act stipulates that wages
will be equal for men and women. It is also committed to ensuring that at least 33% of the workers
shall be women. Therefore, National Federation of Indian Women (NFIW), being an organisation
working for the benefits and rights of women, undertakes the evaluation of NREGA with such
perspective. The following issues are being discussed in the chapters with special focus on women:

Socio-economic background of the NREGA workers;
Nature of economic activities available in the villages under EGA;
Awareness and assertion of women’s identity in terms of economic status and
participation in social sphere;
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Increase in investment on basic healthcare and education;
What is social audit?
A social audit is a process in which the people work with the government to monitor and
evaluate the planning and implementation of a scheme or programmes, or indeed of a policy or
law. The social audit process is critically dependent on the demystification and wide
dissemination of all relevant information.
How is it related to other types of audits?
• There are at least three types of audits:
– Government audit.
– People’s audit.
– Social audit.

• Government audit – usually by professional auditors without significant involvement of
affected people.
• Assess primarily procedural integrity and outputs.
• Little ability to get public perceptions or verify outcome.
How is it related to other types of audits?
• People’s audit – conducted by the people, sometimes with assistance from movements and
NGOs. With a standing invitation to the government.
• Can get public perception, local knowledge and public verification.
• Can assess outcomes and priorities.
How is it related to other types of audits?
• Social audit – conducted jointly by the government and the people especially by those people
who are affected by, or are the intended beneficiaries of the scheme being audited.
• Can bring on board the perceptions and knowledge of the people.
• Can look at outcomes and not just outputs.
• Can involve the people in the task of verification.
• Also, much greater acceptability by the government.
The ideal scenario
• Government audit remains the basic audit, but becomes more transparent and participatory.
• Social audit conducted in addition for certain types of schemes and activities, especially those
involving huge and / or disaggregated expenditure.

• Public audit selectively where the auditing process seems to have failed
The scope of a social audit
• A social audit is conducted over the life span of a scheme of programme and not just in one go
or at one stage.
• It audits the process, the outputs and the outcome.
• It audits planning, implementation, monitoring and evaluation.
Elements of a social audit
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• Raising awareness of rights, entitlements and obligations under a scheme.
• Specifically, about the right to participate in a social audit.

• Ensuring that all forms and documents are user friendly.
• Ensuring all relevant information is accessible, displayed and read out.
Elements of a social audit
• Ensuring that the decision making process is transparent, participatory and as far as possible,
carried out in the presence of the affected persons.
• Ensuring that all decisions, and their rationale, are made public as soon as they are made.
• Ensuring that measurements, certification and inspection involves the affected people on a
random and rotational basis
Elements of a social audit
• Ensuring that there are regular (six monthly) public hearings (jan audit manch) where the
scheme and the process of social auditing is publicly analysed.
• Ensuring that the findings of social audits are immediately acted upon.
• Also ensuring that these findings result in the required systemic chances.
Socially auditing the NREGA
• In order to develop a social audit protocol for the NREGA, it is necessary to identify the
distinct stages (or sets of entitlements) involved. These are: Registration and receipt of job
cards.
•Applying for work, getting work in time or receiving unemployment allowance
•Participating in the identification of projects and sites, approval of technical estimates and
issuing of work order.

Socially auditing the NREGA
•Participation in the supervision and measurement / evaluation of work.
•Disbursement of full wages on time
•For each of these steps ( or entitlements), identify the vulnerabilities and dangers.
• For each of these vulnerabilities, determine and design the social auditing method most
appropriate and fix institutional responsibilities and time frames.
Registration and receipt of job cards Some vulnerabilities and dangers
•Denial of registration to eligible families
•Incomlete list of family members.
•Registration / issuance of job cards to ineligible / bogus families / individuals.
•Asking for bribes for registration / job cards
•Delay in job cards
•Non-issuance of job cards
Registration and receipt of job cards. Social audit measures by government (to be specified
in rules).
•Registration initially in a special gram sabha called for the purpose preceded by survey of
eligible families and family members.
•Details of households registered read out office and updated every 3 months
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•List open for inspection at Gram Panchayat (GP) office and updated every 3 months.
Registration and receipt of job cards. Social audit measures by government (to be specified
in rules)
•Registration to remain perpetually open
•Registration and GP in prescribed form A1 (photocopies allowed) received against signed and
dated receipts.
•Obligation of the registration official to assist in completing registration form, even after oral
request.
Registration and receipt of job cards Social audit measures by the people
•The people must attend all such gram sabhas in large numbers and be vigilant.
•They must protest if either ineligible people are being registered or given job cards, or eligible

ones are being denied.
•They must check the authenticity of all the information that is recorded and verify all lists and
registers.
•They must regularly check whether the lists and registers are being updated as required
Applying for work, getting work in time or receiving unemployment allowance Some
vulnerabilities and dangers
•Non-acceptance of work application by the relevant functionary
•The wrong date or non date recorded on the work application.
•Giving out-of-turn allotments for work
•Favouring or discriminating against people in allotting typel /location of work
•Not respecting the gender quota
Applying for work, getting work in time or receiving unemployment allowance Some
vulnerabilities and dangers
•Not informing the applicant and then showing him / her as absent.
• Demanding money for allotting work / unemployment allowance.
• Denial of unemployment allowance by wrongly accusing a person for not reporting to work.
• Late payment of unemployment allowance.
• Payment of unemployment allowance to the wrong person.
• Payment of unemployment allowance to non- existent (ghost) persons.
Social audit measures by government or receiving unemployment allowance. Social audit

measures by government (to be specified in rules) (Responsibility : Sarpanch, Gram Sevak,
Programme Officer)
•Work applications receivable by post by hand at GP or with Programme Officer (PO), on
signed and dated receipt.
• Applications can be on plain paper specifying number of days of work required, starting
date(s), date of request and job card number.
•Failure to accept application or issue proper receipt actionable (within 7 days) under section 23
& 25 of the act.
• An application register (B1) open to inspection by
the public during working hours Copies of work orders on GP notice boards.
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•Employment register (B2) open to inspection at GP monthly day for disbursing NREGA
information This could also be treated as the rozgar divas.
• Details of those registered, given job cards, allotted work, given unemployment allowance to
be read out and publicly displayed (B3).
• Also used to explain the details of the scheme including the entitlements and obligations, the
norms and procedures.
• Also to answer queries and deal with issues and complaints.
Applying for work, getting work in time or receiving unemployment allowance Social audit
measures by the people
• Insist on a written and dated receipt for work application.
• If application is refused, or correctly dated receipt
not given or neither work nor
unemployment allowance given in the prescribed period then a complaint must be made to the
district programme officer and followed up
• The monthly meetings must be attended in large numbers and grievances addressed and
information checked and verified.
Participating in the identification of projects and sites, approval of technical estimates and
issuing of work order Some vulnerabilities and dangers
•Selection of a low priority or inappropriate work.

• Selection of work that serves a vested interest.
• Lack of public participation / consultation for
selecting work / sites.
• Inclusion, in estimate, of unnecessary expenditure.
• Excessive rates and material.
• Unclear work order that does not made the details
of the work clear / leaves scope for misinterpretation.
Participating in the identification of projects and sites, approval of technical estimates and
issuing of work order Social audit measures by government (to be specified in rules)
•The shelf of possible works to be determined and prioritized by the gram sabha; list publicly
displayed.
•The technical estimates / work orders must be summarized for lay persons and publicly
displayed at PG (C1) and work site (C2).
Participating in the identification of projects and sites, approval of technical estimates and
issuing of work order Social audit measures by the people
• The people should ensure that the projects / works / sites selected are as per their wishes and
reflect their priority.
• The people must, participate and ensure that the estimates are realistic, that the rates being
quoted are as per local availability and that no unnecessary items of expenditure are being
included.
• The people need to remain vigilant and check the final estimate and work order to ensure that
they are in accordance with what was collectively decided.

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Participating in the identification of projects and sites, approval of technical estimates and
issuing of work order Some vulnerabilities and dangers
•Recording of ghost works / workers.
• Work not conforming to specifications / standards.
• Supply of less than sanctioned / poor quality materials and tools.
• Taking or recording of improper measurements.
• Not consolidating the information regarding the works in one place.
• Issuing of false completion certificates.
• Data recorded in a confusing / incomprehensible
Manner
Participating in the identification of projects and sites, approval of technical estimates and
issuing of work order Social audit measures by government (to be
specified in rules)
• Mate (site manager) shall maintain work site book (D) containing formats of muster roll,
consolidation sheet, stock register, measurement book, technical estimate & work sanction,
vigilance committee inspection report.
• A copy of the work file, as per the prescribed format, would also be available with mate for
public inspection.
• Sample of materials can be accessed in accordance with the prescribed procedure
Participating in the identification of projects and sites, approval of technical estimates and
issuing of work order Social audit measures by the people
•Must periodically verify the information on the board and in the muster roll
•Must also periodically ensure that the work is going as per the sanction / work order; must take
random samples of the material.
•Must participate in the verification and assessment exercise and ensure that the work done
conforms with what was commissioned and is of use to the people.
Disbursement of full wages on time
•Non-payment of wages
•Late payment of wages
•Under payment of wages
•Payment of wages to the wrong person
•Payment of wages in the name of non-existent Workers
•Payment of wages for non-existent projects.
Disbursement of full wages on time. Social audit measures by government (to be specified
in rules)
•Payments will be made by an agency independent of the implementing agency
•Payments will be made collectively at a public place
•The pay order shall be read aloud
•Disclosure of piece rate measurement will be made individually and not en masse
Mahatma Gandhi NREGA at a Glance
FY 2013- FY 2012- FY 20112014
2013
2012
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Total no of Districts
644
Total No. of Blocks
6576
Total No. of GPs
247643
Total no of Villages
778134
Total No. of HH Registered(In Cr)
12.9
Total No. of Workers in Job Card(In Cr)
28.3
Number of GPs with NIL exp
35770
Number of Ongoing Works(In Lakhs)
99.8
Total No. of Works Takenup (New+Spill Over)(In lakhs)
110.8
Wages(Rs. In Cr.)
17531
Material and skilled Wages(Rs. In Cr.)
5652.6
Adm Exp:
GP Level
140.3
Block Level
708.3
Total Exp(In
District Level
291.6
Cr)
State Level
88.448
Total Adm Expenditure
1228.7
Total Exp(Rs. in Cr.)
24412.2
Labour Vs Material(%)
75.6
Admin Exp(%)
5
Households
376.6
Individuals
548.8
Wage
Men
280
Employment
Women
268.8
Provided(in
SCs
128.8
lakhs)
STs
94.4
Persons with Disability
3.5
Total as per LB
259.4
Persondays Generated so far
132
50.9
Person days(In % of Total LB
Cr)
% as per Proportionate LB
64
SC persondays
30.9
ST persondays
20.5
Average Wage rate per day per person
129.3
Average days of employment provided per Household
35
Total No of HHs completed 100 Days of Wage Employment(In
12.5
Lakhs)
% payments gererated within 15 days
68.2
% of payments Disbursed through EFMS
16.2

636
6568
247643
778134
12.9
28.6
25763
80.2
106.5
27129.5
10377.9

635
6378
247643
778133
12.6
27.8
25065
53.2
80.8
24306.2
10650.5

307.6
1327.9
482
32.936
2150.4
39657.9
72.3
5.4
498.3
796.3
421.6
374.7
181.3
142.6
4.1
278.7
230
82.5
105.7
51.1
40.8
121.4
46.1

301.8
1191.7
514.4
108.055
2116
37072.7
69.5
5.7
506.4
820
446.6
373.3
185
147.4
4
199.6
218.8
109.6
155.8
48.5
40.9
114.5
43.2

51.5

41.7

61.7
0.9

57.8
0

References

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5. Social Audit: A Tool for Performance Improvement and Outcome Measurement . Centre
for Good Governance, Hyderabad, 2005.
6. www.nrega.nic.in
7. http://nrega.nic.in/netnrega/home.aspx
8. en.wikipedia.org/wiki/Social_audit
9. socialaudit.gov.in/

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