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Social audit : ウィキペディア英語版
Social audit

Social audit is a process of reviewing official records and determining whether state reported expenditures reflect the actual monies spent on the ground.〔Aiyar, Yamini and Samji, Salimah, "(Transparency and Accountability in NREGA – A Case Study of Andhra Pradesh )", ''Accountability Initiative'', 1 February 2009, page 8.〕
Civil society organisations (CSOs), nongovernmental organisations (NGOs), political representatives, civil servants and workers of Dungarpur district of Rajasthan and Anantapur district of Andhra Pradesh collectively organise such social audits to prevent mass corruption under the Mahatma Gandhi National Rural Employment Guarantee Act (MGNREGA).
==Background==

A grass roots organisation of Rajasthan, Mazdoor Kisan Shakti Sangathan (MKSS) is believed to have started the concept of the social audit while fighting corruption in the public works in the early 1990s. As the corruption is attributed to the secrecy in governance, the 'Jansunwai' or public hearing and the right to information (RTI), enacted in 2005, are used to fight this secrecy.〔Goetz, A.M and Jenkins J, "Accounts and Accountability: Theoretical Implications of the Right to Information Movement in India", 1999, ''Third World Quarterly'', 20(3).〕 Official records obtained using RTI are read out at the public hearing to identify and rectify irregularities. "This process of reviewing official records and determining whether state reported expenditures reflect the actual monies spent on the ground is referred to as a social audit." 〔Aiyar, Yamini and Samji, Salimah, "(Transparency and Accountability in NREGA – A Case Study of Andhra Pradesh )", ''Accountability Initiative'', 1 February 2009, pages 8–9.〕 Participation of informed citizens promotes collective responsibility and awareness about entitlements.〔Chandoke, N, "Engaging with Civil Society: The democratic Perspective", ''Non‐governmental Public Action Program'', 2007, Center for Civil Society, London School of Economics and Political Science〕

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