SOCIAL ACCOUNTING AND AUDITING Session 2: Measuring social outcomes - PowerPoint PPT Presentation

SOCIAL ACCOUNTING AND AUDITING Session 2: Measuring social outcomes and impacts Preparatory Activities  Understand key principles of social accounting and auditing.  Agree the Terms of Reference (scope, manner and responsibility) for doing social audit  Budget for social audit.  List core values of the organisation or program  List down mandated social objectives of the organisation  Match activities with objectives.  List current practices and delivery systems. Bringing People Together To develop responses to the community’s needs for transport, access and mobility 1

SOCIAL ACCOUNTING AND AUDITING Session 2: Measuring social outcomes and impacts Defining Audit Boundaries and Identifying Stakeholders  Map key issues for social audit based on the social objectives. The organisation needs to look at its vision, goals, current practices and activities to identify those that are amenable to Social Auditing.  Map and profile stakeholders (Separate Handouts)  Agree key stakeholders for engagement in social audit Bringing People Together To develop responses to the community’s needs for transport, access and mobility 2

SOCIAL ACCOUNTING AND AUDITING Session 2: Measuring social outcomes and impacts Social Audit Planning  Select performance indicators for social audit.(Separate Handout)  Identify which existing records can be used.  Identify what additional data to be collected, who would collect this data, when and how.  Identify when stakeholders would be consulted and for what.  Prepare a social audit plan and timeline.  Plan for monitoring social audit activities. Bringing People Together To develop responses to the community’s 3 needs for transport, access and mobility

SOCIAL ACCOUNTING AND AUDITING Session 2: Measuring social outcomes and impacts Preparing and Using Social Accounts  Collect data and views of stakeholders regarding program implementation and outcome for and impacts on them.  Identify key issues for action.  Analyse data against social objectives, core values and plans  Set targets for future. Bringing People Together To develop responses to the community’s 4 needs for transport, access and mobility 4

SOCIAL ACCOUNTING AND AUDITING Session 2: Measuring social outcomes and impacts Social Audit Reviewing, Reporting, Feedback and Performance Improvement  Presenting social audit findings to Social Auditor for review.  Social Auditor verifies data used, assesses the interpretation and comment on the quality of social accounting and reporting.  Social accounts revised in accordance with Social Auditor’s recommendations.  Disseminate Social Auditor’s consolidated report to the organisation’s board and stakeholders.  Availability of the report to the community  Document lessons learned from this social audit – and repeat process periodically. Bringing People Together To develop responses to the community’s 5 needs for transport, access and mobility

SOCIAL ACCOUNTING AND AUDITING Session 2: Measuring social outcomes and impacts Value for Money Conceptual Framework Bringing People Together To develop responses to the community’s needs for transport, access and mobility 6

SOCIAL ACCOUNTING AND AUDITING Session 2: Measuring social outcomes and impacts Assessing Value for Money Bringing People Together To develop responses to the community’s needs for transport, access and mobility 7