01579nam a22001217a 4500008004100000100004500041245007000086260004400156300003600200520109000236650008701326773004401413231016b           ||||| |||| 00| 0 eng d  aSinha, Rajesh Kumar and Sajja, Srinivas   aSocial audit of fourteenth finance commission grants in Jharkhand  aBihar Journal of Public Administration   a18(2), Jul-Dec, 2020: p.459-471  aSocial Audit Unit of Jharkhand conducted social audit of utilisation of Fourteenth Finance Commission (FFC) grants in 1500 Gram Panchayats (GPs) in the State. FFC grants are given to GPs for delivery of basic services such as water supply, sanitation, sewerage & solid waste management, drainage, maintenance of community assets, maintenance of roads, footpaths and street-lighting, burial and cremation grounds. Absence of records/ documents, irregularity in purchases/ inflated estimates, underpayment of wages, incomplete works, duplication of works, unnecessary works undertaken and lack of wall writing and information boards have been found as key deviations found in the social audit apart from GP specific deviations. This paper describes and analyses the process, achievements and challenges of social audit of FFC grants and makes recommendations to the Government of India and State Government of Jharkhand to further strengthen social audit, most of which may be applicable to social audit of utilisation of Fiftheenth Finance Commission grants in coming years.- Reproduced  aSocial audit, XIV finance commission, Gram panchayats, Jharkhand, Public hearing.   aBihar Journal of Public Administration