Accountability has been one of the core values of FMSF since its inception. Following its vision of “aspiring for a reality in development cooperation where there will be overall and wholistic accountability among all the constituencies”, FMSF conducted various research activities and has been able to come out with some tools for promoting accountability. Here we are explaining about Social Audit as one of the tools.
 
Social Audit
 

Social Audit is a tool or mechanism which demonstrates the impact of the activity of the organization, and at the same time involves the stakeholders and creates a conducive environment for their empowerment. It is a process that enables an organization to assess and demonstrate its social, economic and environmental benefits. It is a way of measuring the extent to which an organization lives up to the shared values and objectives it has committed itself to.

FMSF conducted a study on Social Audit and developed a step by step methodology to conduct social audit in NGOs. This study was published as a handbook in the year 2007.

The design and methodology described is specifically meant for not-for-profit organizations having direct interface with the community. However, it can be adapted by other organizations with marginal modifications.

The FMSF Social Audit Model can be summarized as follows:

Preliminary Phase
Step1: Resolving to have a Social Audit
Step 2: Formation of a Social Audit Committee
Step 3: Appointment of a Social Audit Officer
Step 4: Review of the Documentation & Scrutiny of Social Accounts
   
Consultative Phase:
Step 5 :Consulting various stakeholders & verification of findings
Step 6: Preparation & Publishing of the Draft Social Audit Report
Step 7: Jan Sunwayi
   
Consolidating Phase:
Step 8: Compilation & Submission of a Social Audit Report
   
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