Synergies between CAG Audit & Social Audit in Andhra Pradesh & Telangana

Vani SriramPr. AG (GSSA), Andhra Pradesh & Telangana

The Beginning

• Task group on social audit set up by CAG in May 2009

• Recommendations of Task Group given in January 2010

• Offices of Pr.AG (CA) Andhra Pradesh & Rajasthan selected by CAG in March 2010 for pilot implementation of synergies recommended by Task Group

• Possibility of synergy explored in Andhra Pradesh in late 2011

Synergy between CAG Audit & Social Audit in AP & Telangana

Recommendation of Task Group

Status of implementation in Andhra Pradesh & Telangana

Use social audit reports as inputs for audit planning and implementation by CAG audit

Being done in areas where social audit is being carried out – MGNREGS (2012), Social Security Pensions (2013), Integrated Watershed Management Programme (2014)

Synergy between CAG Audit & Social Audit in AP & Telangana

Recommendation of Task Group

Status of implementation in Andhra Pradesh & Telangana

Incorporate summary of social audit findings in SAI reports

•CAG audit and social audit went hand-in-hand where audit of MGNREGS was concerned • Extensive interaction and exchange of

experience• CAG commented about positive role of

social audit and extent of compliance with SA findings

Synergy between CAG Audit & Social Audit in AP & Telangana

Recommendation of Task Group

Status of implementation in Andhra Pradesh & Telangana

Incorporate summary of social audit findings in SAI reports

•Findings of CAG audit and social audit similar in respect of SSP – summary of SA findings mentioned in draft CAG Report •Social audit taken up late with regard to IWMP (in 2013) - interacted with social auditors at field level

Synergy between CAG Audit & Social Audit in AP & Telangana

Recommendation of Task Group

Status of implementation in Andhra Pradesh & Telangana

Incorporate Social Audit tools in CAG’s audit toolkit

•Beneficiary survey is being carried out in respect of almost all social sector audits in AP & Telangana

•Physical inspection of assets/sites/ projects/works/schools etc. being conducted

Synergy between CAG Audit & Social Audit in AP & Telangana

Recommendation of Task Group

Status of implementation in Andhra Pradesh & Telangana

Two-way capacity building• CAG to disseminate simple audit training modules on accounting and audit

Extensive capacity building•Social Auditors were trained in data analysis using CAATs by PAG

•Scripts were developed for generating exception reports, tested extensively in consultation with RD dept and SSAAT and handed over to Social Audit for use at all blocks and villages as a fully automated process

Synergy between CAG Audit & Social Audit in AP & Telangana

Recommendation of Task Group

Status of implementation in Andhra Pradesh & Telangana

Two-way capacity building•CAG to participate in social audit sessions at grass root level and engage with civil society

•RTC, Hyderabad was designated as Centre of Excellence for Social Audit and every year one course is earmarked for social audit and participants are taken for public hearings

•IA&AS Officer Trainees are exposed to public hearings and social audit methodologies during their attachment with office of PAG (GSSA)

•Where social audit is in progress in sampled units, CAG audit teams attend as observers

Synergy between CAG Audit & Social Audit in AP & Telangana

Recommendation of Task Group

Status of implementation in Andhra Pradesh & Telangana

Two-way capacity building

PAG office drew on resources of social audit teams initially • For training audit teams deployed

for PA of MGNREGS

• For assisting in beneficiary survey and work site inspections as part of PA of MGNREGS

Possibility of interaction between CAG Audit & Social Audit in other States

Enabling Factors• Institutional mechanism for independent

social audit in the State• Expanded role for social audit in areas other

than MGNREGS in States– All the programmes of MoRD and PDS to start

with

Strengthening synergy between CAG Audit & Social Audit

CAG Social Audit

Peer Review of Social Audit process

Develop Standards for social audit – CAG could Peer Review these Standards

All India PA of social audits on a selective basis

Explore ways of uploading SA reports/findings on the net quickly – time lag is too long as of now - not helping in providing inputs for CAG Audit

Strengthening synergy between CAG Audit & Social Audit

CAG Social Audit

Since CAG Audit and social audit complement each other, interact more with social auditors – where not set up, push for it

• Need to professionalize the social auditors at the grass root level•Need to ensure certain level of staff compulsorily•Need to provide greater independence

Thank you