Social Audit can bring social accountability to the functioning of government Department and civil society organization. It has attained immense popularity in recent time throughout the globe. It is an instrument to make the functionaries of the institutions/ departments of the government and make them socially accountable. It also ensures an in-depth scrutiny and analysis of the working of any public utility vis-à-vis its social relevance.

Social Audit was initiated under SSA, Assam in the year 2010-11 on pilot basis in some elementary schools of the state with the following objectives in view.

• To uphold transparency, accountability and participation of community in school
  development activities.
• Providing community an opportunity to the community to scrutinize school development
• To encourage participation of stake-holders and sharing their values
• To ensure that works are as per done as per norms and errors are rectified, if any
  during implementation of the activity.
• To strengthen the community monitoring and thereby sustain the community ownership.
• To maintain a cordial relation between community and school.
• To ensure proper utilisation of resources

 In 2015-16, SSA, Assam, has conducted Social Audit Programme  in all elementary schools of Assam. 

Strategy for formation of  Social Audit team in school :

The concerned HT/HM of the school  convene a general meeting involving parents/ guardians of the students of the school, local authority, SMC members, Senior Citizens / Retd. Teacher, NGO/VO/CBO, representation of the weaker sections of the locality etc. in a convenient date to constitute  Social Audit Team.

Composition of the Social Audit Team :

Chairman : 

• Retired personnel preferably teacher/ Senior Citizen.

Members :

• Representative from Local Authority  : 1 member
• Local Voluntary Organisation (Youth Club/Mahila Samitee/SHG) : 1 member
• Parents/guardian of students of the school, preferably women : 1 member
• Local Educated Youth having expertise in Accounts : 1 member
• Representative from SMC (other than President & M/S) : 2 members 

One of the members of the team is designated as Co-ordinator.

Few parameters of Social Audit process:  

• Transparency:

1. Proper maintenance of Books of Accounts.
2. Keeping minutes of SMC meeting.
3. Maintenance of Asset register/ Stock Book.
4. Maintenance of Display Board.
5. Sharing with all members of the SMC to conduct any activity in the school. 

• Accountability:

1. Responsibilities are fixed among SMC Members/teacher/students and works are carried out accordingly.
2. SMC monitor the school functioning.
3. Activities are conducted as per norms /guideline. 

• Participation:

1. SMC is functional and regular meeting is held.
2. Community are fully involved in school development activities.
3. Parents visit the schools, take part in various activities.

Reporting of Social Audit :

• Social audit is conducted in respective schools by the team members as per their convenient time in consultation with HT/HM and SMC concerned. It is the responsibility of the concerned HT/HM and SMC to provide necessary information / data, books as asked by Social Audit Team. 

• Social Audit Team share the findings with the SMC, local community, parents/ guardians, local authority in a public meeting. Meeting held in school premises and in a non-working day preferably in Sunday. Since, the purpose of the Audit is to help the SMCs and School Authority for their functioning, hence constructive criticism, suggestions etc. of participants of the public meeting are appreciated. 

• Social Audit team submit report to DMO/BMO concerned in specified formats regarding findings of the audit along with the resolution of the public meeting. 

• Findings received from field analyse at district level and district send compile report to state.