The social audit Toolkit provides practical guidance and insights to its users working in government departments, community organizations and civil society groups for using social audit as a tool to identify, measure, assess and report on the social performance of their organizations. This toolkit has been designed keeping in mind the views and the needs of non-specialists interested in conducting social audit. The objective of the Consultant in developing this tool-kit is to provide not only a comprehensive but also an easy-to-use tool-kit for government departments, CSOs and others. This tool-kit comprises of introduction to the concepts, steps, the purpose and templates / forms of conducting social audit which will help in understanding the framework of social audit; describes how this curriculum is to be used in a sequential process for conducting social audit and the preparation of social audit report.

1. Developing Social Audit Model

2. Facilitators:
Henry Clarke Kisembo
Senior Consultant
Development Associates Link International – DALI
Email: hkisembo@dalinternational.com
hkisembo@gmail.com
Tel: 0782436720 / 0704375304
Edward Rodney Wesonga
Associate Consultant
Development Associates Link International (DALI)
Email: edrowdwes@gmail.com
Tel: 0759969111 / 0775500366

3. Training Objectives:
The overall objective of the training is to develop a social audit
model with focus on the staying alive project in Uganda.

4. Training Outcomes:
• Participants Understand the Social Audit Model.
• Participants understand the Social Audit Process.
• Participants are able to design and administer Social Audits.
• Participants are able to translate the skills attained to community
empowerment and stakeholder engagement.
• Participants are able to develop Social Audit action Plans.

5. Session 1: Introduction:
Governments are facing an ever-growing demand to be more
accountable and socially responsible and the community is
becoming more assertive about its right to be informed and to
influence governments’ decision-making processes.

6. What is a Social Audit:
• Social audit is a tool through which government departments can
plan, manage and measure non-financial activities and monitor
both internal and external consequences of the departments’
social and commercial operations.

7. Social Audit: Government and CSO Initiatives
The pressure to enhance accountability could originate from two
different sources;
1. Government is one potential source, but the precondition is that
the political and bureaucratic leadership is motivated to usher in
reform.
2. Alternatively, the pressure for increased public accountability
may come from the civil society.
3. There is a wide range of ongoing people's movements and non-
governmental initiatives in Developing countries for example
barazas.

8. Pre-requisites for carrying out Social Audit
• State should have faith in participatory democracy
• An active and empowered civil society
• State should be accountable to the civil society
• Congenial political and policy environment
• Have an informed community
• Respect for good governance

9. Social Audit vs other Audits
Financial Audit Operational Audit Social Audit Comments
Directed towards: Establishing standards of
operation,
Social Audit provides
an assessment of the
recording Measuring performance
against standards,
Impact of a
department’s non
financial objectives
processing Examining and analyzing Through systematic
and regular monitoring
Summarizing and Deviations, taking On the basis of the
views of its
Reporting of
financial data
Corrective actions, and
reappraising
stakeholders
Standards based on
experience.

10. Stakeholders and Social Audit
• Social auditing uses participatory techniques to involve all
stakeholders in measuring, understanding, reporting and
improving the social performance of an organization or activity.
• Stakeholders are at the centre of the concept of social audit. The
term "stakeholder" appeared for the first time in 1963 in an
internal document of Stanford Research Institute, and the
document defined stakeholders as the groups without whose
support an organization cannot realize its objectives and goals.

11. Session 2: Principles of Social Audit
• Multi-Perspective/Polyvocal: Aim to reflect the views (voices) of
all those people (stakeholders) involved with or affected by the
organization/department/ programme.
• Comprehensive: Aims to (eventually) report on all aspects of the
organization's work and performance.
• Participatory: Encourages participation of stakeholders and
sharing of their values.
• Multidirectional: Stakeholders share and give feedback on
multiple aspects.
• Regular: Aims to produce social accounts on a regular basis so
that the concept and the practice become embedded in the
culture of the organization covering all the activities.

12. Principles of Social Audit
• Comparative: Provides a means whereby the organization can
compare its own performance each year and against appropriate
external norms or benchmarks; and provide for comparisons to be
made between organizations doing similar work and reporting in
similar fashion.
• Verified: Ensures that the social accounts are audited by a
suitably experienced person or agency with no vested interests in
the organization.
• Disclosed: Ensures that the audited accounts are disclosed to
stakeholders and the wider community in the interests of
accountability and transparency.

13. Uses and Functions of Social Audit
• To monitor the social and ethical impact and performance of the
organization;
• To provide a basis for shaping management strategy in a socially
responsible and accountable way, and to design strategies;
• To facilitate organizational learning on how to improve social
performance;
• To facilitate the strategic management of institutions;
• To inform the community, public, other organizations and
institutions in the allocations of their resources;

14. Benefits of Social Auditing
• Affects positive organizational change:
• Increases accountability:
• An externally verified audit can add credibility to the
department’s efforts.
• Enhances reputation:
• Alerts policymakers to stakeholder trends:
• Provides increased confidence in social areas:
• Assists in reorienting and refocusing priorities:

15. Session 3: Six key steps for Social audit
1. Preparing and Using Social Accounts
2. Defining Audit Boundaries and Identifying Stakeholders.
3. Social Accounting and Book-Keeping.
4. . Social Audit and Dissemination.
5. Monitoring social accounting activities.
6. Feedback and Institutionalization of Social Audit.

16. Session 4: Develop Action plan together with
stakeholders
1. Develop Social Audit objectives;
2. Identify Social Issues;
3. Define deliverables;
4. Develop activities to be undertaken;
5. Establish indicators;
6. Establish Means of Verification;
7. Allocate roles to institutions and individuals;
8. Define timelines;
9. Allocate resources budget resources;