Guwahati, Assam’s social audit unit, set up to ensure transparency and accountability in rural development plans, has faced severe operational and administrative challenges, according to a CAG report.
The report of the Comptroller and Auditor General of India on ‘local bodies’ for the period ending March 2024 highlighted that SAU registration expired long ago due to infrequent board meetings that hampered budget approvals and annual account certificates.
“The registration of the Special Analysis Unit under the Associations Law has remained invalid for approximately five years, since December 2019. The overall lack of holding board meetings indicates a lack of monitoring at the government level,” he added.
The CAG recommended that Board meetings be held at specified intervals to ensure approval of the SAU’s annual budget and accounts, and to facilitate effective monitoring of activities.
He also noted that SAU’s workforce policy has yet to be confirmed, even after it was proposed in August 2017 and reviewed by the Finance Department.
He added, “The Special Audit Unit is operating with a significant manpower shortage, especially among key field staff, which affects its ability to achieve social audit objectives and conduct audits in a timely manner.”
The CAG suggested that the manpower policy should be finalized and initiatives should be taken to employ experienced persons in the required numbers. Furthermore, a code of ethics has not been introduced, even though it is required under the auditing standards of social auditing.
He said a code of ethics should be developed and published by SAU for social audit facilitators.
“The State Employment Security Board at the state level did not monitor the action taken by the state government on the social audit reports and reports taken. The SAU did not submit quarterly reports in the format prescribed by the Ministry of Rural Development to the Principal Accountant General/Accountant General.”
The report said that the impact of social auditing is weakened by a weak follow-up mechanism, such as insufficient public hearings at the district and district levels, and poor recovery of amounts disputed in social audit reports.
It recommended strengthening follow-up procedures for social audit reports through public hearings at all levels.
“Some village councils have not provided records to social audit teams, which indicates a lack of awareness of social audit among panchayat raj institutions,” he added.
Moreover, there is a severe lack of follow-up on audit observations, as evidenced by the recovery rate of misappropriated funds of less than four percent, weak state-level monitoring and ineffective public awareness campaigns, the advisory group said.
The SAU was first registered in December 2016 to run the MGNREGS Audit Rules 2011. It has an independent director and is managed by a governing body headed by the Chief Secretary.
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