This is an article on social audit guidelines.
This manual, developed by the Society for Promoting Education and Rural Development (SPREAD), serves as a comprehensive guide for conducting social audits under the National Food Security Act (NFSA) in the state of Odisha. It was finalized following 24 social audits across six districts and is designed to assist civil society members and state governments in following the social audit process as per guidelines.
The document outlines the principles, components, and strategies for a model social audit, distinguishing it from financial audits. It provides a detailed roadmap for the entire audit lifecycle, including pre-audit preparation, the conduct of the audit (including public hearings), and post-audit follow-up mechanisms such as grievance redressal.
It is a process where right holders obtain information, validate truthfulness, and work toward reformative change.
Social audit can be described as verification of implementation of a programme/ scheme and its result by the community with active involvement of the primary stakeholders.