The Village Audit Project
Purpose: Creating the Profit and Loss Account, and Balance Sheet of a village
Ideator: Mehmood Khan
Village Audit Project aims to develop a simple evaluation system to correctly map and prepare the aggregated financial statements of a village, i.e., the annual profit and loss account and the balance sheet.
There are more than 6,39,445 villages in India and new villages are gradually getting formed as existing villages are disintegrating and giving way to new villages. As noted by Srinivas, “The villages have begun to change rapidly and the pace of the change is likely to increase rather than decrease in the near future. This makes the field study of typical villages in the different linguistic areas of our country an urgent necessity.
Either we collect the facts now, or they are lost forever.” The villages in India today are in the move towards becoming unsustainable like the cities and are increasingly facing new problems and challenges which go unmapped and habitually overlooked. To map this in one document we aim to create a balance sheet that documents the aggregated assets and liabilities of a village and thereby understand and quantify all sources of income and heads of expenditures to know whether the village is in profit or in loss.
We firmly believe that, these two documents are just the simplest way to track changes in a village, year on year. However, the real objective of the audit is understanding all the challenges of a village, as defined by the villagers and the solutions to these problems as brainstormed and evolved by the villagers. We believe that the problem of a village or villagers can only be solved unless we involve the villagers in the process as one of the key stakeholders.
1 Number of Districts/DRDAs/Blocks/Villages in the Country - India up to 2012 https://data.gov.in/catalog/number-districts-
2 M. N. Srinivas “The Social Structure of a Mysore Village” p. 21.