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 Accountability Standards (SAS)


It has been the endeavor of FMSF to bring innovations in the areas of accountability & Reporting to various stakeholders. The whole voluntary sector has been struggling with the issue of reporting and accountability standards which are suitable to their work. FMSF has been dealing with this issue in many of its workshops and consultations and hence decided to come out with a consolidated set of accountability standards. These eleven Social Accountability Standards are aimed at spreading awareness and understanding regarding the necessity of developing certain objective norms of accountability in the voluntary sector.

   
SAS 1 - FUNDAMENTAL DOCUMENTS
 
The main objective of this standard is to facilitate a socially accountable basis for the constitution, registration and functioning of NGOs. It should help in assessing the legal consistency and accountability aspects embedded in various documents.
 
SAS 2 - TRUSTEES AND BOARD MEMBERS
 
This standard aims to provide clarity about the induction, role and functions of trustees/board members and in assessing as well as enhancing the quality and accountability if trusteeship and governance.
   
SAS 3- MEETINGS AND RESOLUTIONS
 
It provides clarity on the required procedures pertaining to board and general meetings as well as helps in establishing desirable practices regarding various meetings.
   
SAS 4- ACCOUNTING POLICIES
  The main objective of this standard is to provide clarity on applicability and appropriateness of accounting policies. The available international accounting standards and other country specific accounting standards are not designed specifically for NGOs. Therefore, there is a necessity to initiate a process for designing a guiding tool for adopting accounting policies for NGOs.
   
SAS 5 - SOCIAL ACCOUNTABILITY REPORTS
  This standard provides guidance on reporting practices which provides an insight into the level of transparency and effectiveness of the governance to various stakeholders.
   
SAS 6- STAFF POLICIES
  It provides guidance on equitable human resource management and compliance with legal regulations.
   
SAS 7 - APPOINTMENT & INDEPENDENCE OF AUDITORS AND EVALUATORS
 
It provides guidance on the policy and procedure of appointment and use of services of auditors and external evaluators.
   
SAS 8 - SOCIAL AUDIT
  It provides guidance on the concept and possible procedures for initiating social audit in NGOs.
   
SAS 9 - OWN MEANS OF CONTRIBUTION & NON-MONETIZED ASSETS
 
The main objective of this standard is to bring about clarity on the systems and procedures which ensure that he non-cash contribution and other voluntary efforts are assessed and reflected in proper perspective.
   
SAS 10 - RATIO ANALYSIS
  This standard focuses on the use of ratio analysis in assessing the social accountability of an NGO.
   
SAS 11 - LINKING PROGRAMME REPORT WITH FINANCE REPORT
 
This specific standard deals with the facilitating measures to link program with finances and encourage greater cooperation between both.
   
   

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