Asian Development Bank Financed Road Project Maharashtra - Social Safeguard Status In Satellite Test Audit.

The Standard on Audit (SA) 530 Audit Sampling  given by ICAI is an important guideline to select and torture the sample audit data, which provides the auditor with a reasonable basis on which to draw conclusions about the entire audit population. 

There are generally, no statutory requirements specifying what work is to be selected from the population. This is intelligence of mind. The Social Audit conducted over the The Asian Development Bank financed project of the Maharashtra Rural Connectivity Improvement Project, the situation has been monitored and audited through satellite. This is demonstrated here how satellite data assisted the  Social Auditor in real time auditing of the vast data. 

In Test Sample One: The road construction is not complete. The finishing part is not complete. A look at the road level indicator left side if compared with the right side, this speaks volumes of irregular data. This is "social issues" touching the arena of corruption or irregularities. This damages and impacts the overall society.  

In Test Sample Two: The yellow circle marked area is two structures in picture of 2018. In 2019 picture the structure is removed. This is definitely acquisition of land. Social Auditor is mandated to check here  following points:  

a) ADB’s  safeguard policy is to “avoid adverse impacts of projects on the environment and affected people, where possible” (SPS 2009, para 43). There is an agreement between the ADB and the Maharashtra Govt. ( Project Number 52328-002 ) that if voluntary land donation fail, eminent domain or other powers of the state will not be used in capturing the land. The Social Auditor needs to check here whether test sample two land where physical structure was existing,  has been given on voluntary basis or not ? If not voluntary,  then it fails the ADB social safeguard policy. 

b) If land has been captured without following the due process of law, then  it has violated the order given by the Hon'ble Mumbai High Court  in case Govind Poslya Gavit And Another vs Competent Authority. This is also violation of the ADB Safeguard Policy. This is decided that bureaucrats cannot act high-handedly. They owe a duty to the public.   The procedural laws are not ornamental when they deal with the substantial rights of the citizens of the Country, more so, in relation to the right of holding a property which cannot be taken away in view of Article 300-A of the Constitution of India through  an order “hastily” passed by Collector. Henceforth  any acquisition is illegal and wrong if process of law is not adopted. 

Sample Test One: Clearly the road construction is incomplete. If money paid, then this is corruption. If not corruption then what this irregularities are ? 

    Sample Test Two: The 2018 picture above and 2019 picture shown below speaks that some structures have been removed. Social Auditor is mandated here to check certain basic Law whether followed or not ?






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