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

SOCIAL ACCOUNTING AND AUDITING

Bringing People Together

To develop responses to the community’s needs for transport, access and mobility

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. 1

SOCIAL ACCOUNTING AND AUDITING

Bringing People Together

To develop responses to the community’s needs for transport, access and mobility

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

• rganisation 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 2

SOCIAL ACCOUNTING AND AUDITING

Bringing People Together

To develop responses to the community’s needs for transport, access and mobility

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. 3

SOCIAL ACCOUNTING AND AUDITING

Bringing People Together

To develop responses to the community’s needs for transport, access and mobility

Session 2: Measuring social outcomes and impacts

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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. 4

SOCIAL ACCOUNTING AND AUDITING

Bringing People Together

To develop responses to the community’s needs for transport, access and mobility

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. 5

SOCIAL ACCOUNTING AND AUDITING

Bringing People Together

To develop responses to the community’s needs for transport, access and mobility

Session 2: Measuring social outcomes and impacts

Value for Money Conceptual Framework

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SOCIAL ACCOUNTING AND AUDITING

Bringing People Together

To develop responses to the community’s needs for transport, access and mobility

Session 2: Measuring social outcomes and impacts

Assessing Value for Money

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