1. Synergies between CAG Audit & Social Audit in Andhra Pradesh & Telangana Vani Sriram Pr. AG (GSSA), Andhra Pradesh & Telangana

2. 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

3. 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)

4. 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

5. 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

6. 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

7. 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

8. 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

9. 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

10. 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

11. Strengthening synergy between CAG Audit & Social Audit CAGSocial 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

12. Strengthening synergy between CAG Audit & Social Audit CAGSocial 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

13. Thank you