implementing social accounting oise/ut social accounting certificate course april 2004 b.j. richmond...
TRANSCRIPT
![Page 1: Implementing Social Accounting OISE/UT Social Accounting Certificate Course April 2004 B.J. Richmond Faculty of Education, York U. Bjrichmond@edu.yorku.ca](https://reader030.vdocuments.us/reader030/viewer/2022032604/56649e695503460f94b6696b/html5/thumbnails/1.jpg)
Implementing Social Accounting
OISE/UT Social Accounting
Certificate Course April 2004
B.J. Richmond
Faculty of Education, York U.
![Page 2: Implementing Social Accounting OISE/UT Social Accounting Certificate Course April 2004 B.J. Richmond Faculty of Education, York U. Bjrichmond@edu.yorku.ca](https://reader030.vdocuments.us/reader030/viewer/2022032604/56649e695503460f94b6696b/html5/thumbnails/2.jpg)
Agenda
10:00 – 10:30 Presentation on Implementation:BJ
10:30 – 11:00 Discussion: identification of next steps for agencies; for this work
11:00 – 11:15 Follow-up to course
11:15 – 11:45 Closing remarks; closing ceremony
11:45 – 1:15 Lunch at Pho Hung
![Page 3: Implementing Social Accounting OISE/UT Social Accounting Certificate Course April 2004 B.J. Richmond Faculty of Education, York U. Bjrichmond@edu.yorku.ca](https://reader030.vdocuments.us/reader030/viewer/2022032604/56649e695503460f94b6696b/html5/thumbnails/3.jpg)
Presentation Outline
Overview What’s Been Done Uses, Challenges Prospects
Implementation Approach Plan Reporting
![Page 4: Implementing Social Accounting OISE/UT Social Accounting Certificate Course April 2004 B.J. Richmond Faculty of Education, York U. Bjrichmond@edu.yorku.ca](https://reader030.vdocuments.us/reader030/viewer/2022032604/56649e695503460f94b6696b/html5/thumbnails/4.jpg)
What’s Been Done
Research Case studies of nonprofits, co-operative
Training Workshops, seminars, certificate course
Publications Book, journal articles, reviews, reactions
![Page 5: Implementing Social Accounting OISE/UT Social Accounting Certificate Course April 2004 B.J. Richmond Faculty of Education, York U. Bjrichmond@edu.yorku.ca](https://reader030.vdocuments.us/reader030/viewer/2022032604/56649e695503460f94b6696b/html5/thumbnails/5.jpg)
SA Uses
Provides nonprofits with: New perspectives on NP use,
production of resources Emphasis on production not consumption
Management Information For better management of resources,
broader perspective on impacts
![Page 6: Implementing Social Accounting OISE/UT Social Accounting Certificate Course April 2004 B.J. Richmond Faculty of Education, York U. Bjrichmond@edu.yorku.ca](https://reader030.vdocuments.us/reader030/viewer/2022032604/56649e695503460f94b6696b/html5/thumbnails/6.jpg)
SA Uses
For primary stakeholders Provides more complete picture to those
who ensure its success (e.g. Board, staff, community)
Provides data for funders, donors Proactive information on leveraging
funder/donor $$
![Page 7: Implementing Social Accounting OISE/UT Social Accounting Certificate Course April 2004 B.J. Richmond Faculty of Education, York U. Bjrichmond@edu.yorku.ca](https://reader030.vdocuments.us/reader030/viewer/2022032604/56649e695503460f94b6696b/html5/thumbnails/7.jpg)
SA Challenges Commitment
Need champions among staff and Board
Training For staff, Board, volunteers
Data collection Staff to set up effective data collection systems
Systems, standards are key For counting, valuing volunteer hours
![Page 8: Implementing Social Accounting OISE/UT Social Accounting Certificate Course April 2004 B.J. Richmond Faculty of Education, York U. Bjrichmond@edu.yorku.ca](https://reader030.vdocuments.us/reader030/viewer/2022032604/56649e695503460f94b6696b/html5/thumbnails/8.jpg)
Prospects: Three Trends That Support Implementation
1. Greater Awareness of Nonprofits’ (NP) Value: to civil society, developing social capital
2. Push for Greater NP Accountability: greater focus on/awareness of social outputs, indicators
3. Volunteering is changing from informal to formal operating: greater expectations for management of volunteers, reporting; more accessible tools, training on-line
![Page 9: Implementing Social Accounting OISE/UT Social Accounting Certificate Course April 2004 B.J. Richmond Faculty of Education, York U. Bjrichmond@edu.yorku.ca](https://reader030.vdocuments.us/reader030/viewer/2022032604/56649e695503460f94b6696b/html5/thumbnails/9.jpg)
Prospects: Three Realities that Impede Implementation
1. NP management is overburdened And the demands just keep on coming
2. Lack of standard, easily applied methods, tools
Yet the demand for numbers is increasing
3. Volunteering is changing from an informal support to a formal one
But without adequate resources - NPs need systems to contact, track, and value volunteers; information is more accessible but staffing to put it in place is an issue
![Page 10: Implementing Social Accounting OISE/UT Social Accounting Certificate Course April 2004 B.J. Richmond Faculty of Education, York U. Bjrichmond@edu.yorku.ca](https://reader030.vdocuments.us/reader030/viewer/2022032604/56649e695503460f94b6696b/html5/thumbnails/10.jpg)
Prospects: What’s Next
Needs Opportunities
SA Training
Certificate CourseWorkshops w/UWay, others
Standards CCP working on standard valuation (IS in US)Estimating volunteer hours?NP accountants’ organization?
Systems for NPs
Leadership role for national NP organizations, funders such as CIDA?
![Page 11: Implementing Social Accounting OISE/UT Social Accounting Certificate Course April 2004 B.J. Richmond Faculty of Education, York U. Bjrichmond@edu.yorku.ca](https://reader030.vdocuments.us/reader030/viewer/2022032604/56649e695503460f94b6696b/html5/thumbnails/11.jpg)
Implementation
Approach Plan Reporting
![Page 12: Implementing Social Accounting OISE/UT Social Accounting Certificate Course April 2004 B.J. Richmond Faculty of Education, York U. Bjrichmond@edu.yorku.ca](https://reader030.vdocuments.us/reader030/viewer/2022032604/56649e695503460f94b6696b/html5/thumbnails/12.jpg)
Implementation Approach
Prioritize Assess need for socio-economic
reporting Make a business case
Provide Board with information Plan
In conjunction with AGM, reports to funders
![Page 13: Implementing Social Accounting OISE/UT Social Accounting Certificate Course April 2004 B.J. Richmond Faculty of Education, York U. Bjrichmond@edu.yorku.ca](https://reader030.vdocuments.us/reader030/viewer/2022032604/56649e695503460f94b6696b/html5/thumbnails/13.jpg)
Implementation Approach
Inventory Assess what is needed
Allocate resources Least effort, most benefit
Train Staff, volunteers in setting up systems, tracking
Evaluate Benefits, use of resources
![Page 14: Implementing Social Accounting OISE/UT Social Accounting Certificate Course April 2004 B.J. Richmond Faculty of Education, York U. Bjrichmond@edu.yorku.ca](https://reader030.vdocuments.us/reader030/viewer/2022032604/56649e695503460f94b6696b/html5/thumbnails/14.jpg)
Developing an Implementation Plan
Step 1: Decide level Report on volunteer contributions, one
program (need to be able to capture outputs for this – see WCRI example)
Step 2: Get management on board Handout: Persuading Your Board (LM)
Make a business case, demonstrate, prepare outline of time and resources required/sources
![Page 15: Implementing Social Accounting OISE/UT Social Accounting Certificate Course April 2004 B.J. Richmond Faculty of Education, York U. Bjrichmond@edu.yorku.ca](https://reader030.vdocuments.us/reader030/viewer/2022032604/56649e695503460f94b6696b/html5/thumbnails/15.jpg)
Implementation Plan cont’d
Step 3: Take inventory What data do you have? Need?
Volunteer roles, hours; Board, committee hours
Verification – from other sources, e.g. Board hours against meetings, ED’s recollection, one member tracks; e.g. volunteer survey
Volunteer hour tracking system in place? Needed?
![Page 16: Implementing Social Accounting OISE/UT Social Accounting Certificate Course April 2004 B.J. Richmond Faculty of Education, York U. Bjrichmond@edu.yorku.ca](https://reader030.vdocuments.us/reader030/viewer/2022032604/56649e695503460f94b6696b/html5/thumbnails/16.jpg)
Developing an Implementation Plan
Step 4: Decide how much data to collect Costs to volunteers? Benefits to
volunteers? Step 5: Plan resources needed
Recruit an MSW student, a volunteer to set up systems, collect data, produce parts of the report? Use staff incentives?
![Page 17: Implementing Social Accounting OISE/UT Social Accounting Certificate Course April 2004 B.J. Richmond Faculty of Education, York U. Bjrichmond@edu.yorku.ca](https://reader030.vdocuments.us/reader030/viewer/2022032604/56649e695503460f94b6696b/html5/thumbnails/17.jpg)
Developing an Implementation Plan
Step 6: Prepare timeline On a two-year basis
Step 7: Prepare a “who does what, when” plan Work backwards from first key
opportunity to introduce Step 8: Network with others who are
doing this!
![Page 18: Implementing Social Accounting OISE/UT Social Accounting Certificate Course April 2004 B.J. Richmond Faculty of Education, York U. Bjrichmond@edu.yorku.ca](https://reader030.vdocuments.us/reader030/viewer/2022032604/56649e695503460f94b6696b/html5/thumbnails/18.jpg)
Reporting
Preparing to report Structure
![Page 19: Implementing Social Accounting OISE/UT Social Accounting Certificate Course April 2004 B.J. Richmond Faculty of Education, York U. Bjrichmond@edu.yorku.ca](https://reader030.vdocuments.us/reader030/viewer/2022032604/56649e695503460f94b6696b/html5/thumbnails/19.jpg)
Preparing to Report
Prepare report for first key opportunity Prepare it as a social report to
accompany financial reports Decide who is best to present the
report; other venues for using it
![Page 20: Implementing Social Accounting OISE/UT Social Accounting Certificate Course April 2004 B.J. Richmond Faculty of Education, York U. Bjrichmond@edu.yorku.ca](https://reader030.vdocuments.us/reader030/viewer/2022032604/56649e695503460f94b6696b/html5/thumbnails/20.jpg)
Report Structure: from Chapters 4, 5 & 8
Context: mission, niche, outputs, etc. Role of volunteers: role played in
fulfilling agency mission, contribution expressed as FTE, as a resource compared with other resources
EVAS: including method
![Page 21: Implementing Social Accounting OISE/UT Social Accounting Certificate Course April 2004 B.J. Richmond Faculty of Education, York U. Bjrichmond@edu.yorku.ca](https://reader030.vdocuments.us/reader030/viewer/2022032604/56649e695503460f94b6696b/html5/thumbnails/21.jpg)
EVAS - clarifications
Who did the report, for what fiscal year, how
Method: explain sources of data, verification of data; explain Comparative Market Value; cite the use of this method in our text
Qualify: Report qualitative data; discuss limitations – what not included
![Page 22: Implementing Social Accounting OISE/UT Social Accounting Certificate Course April 2004 B.J. Richmond Faculty of Education, York U. Bjrichmond@edu.yorku.ca](https://reader030.vdocuments.us/reader030/viewer/2022032604/56649e695503460f94b6696b/html5/thumbnails/22.jpg)
EVAS disclaimer?
“This statement provides social data to accompany the organization’s financial report. It is specific to the year and circumstances reported. It cannot be used to compare with results from other organizations or this organization at other times. It is provides a partial account of the value of volunteer contributions.”
![Page 23: Implementing Social Accounting OISE/UT Social Accounting Certificate Course April 2004 B.J. Richmond Faculty of Education, York U. Bjrichmond@edu.yorku.ca](https://reader030.vdocuments.us/reader030/viewer/2022032604/56649e695503460f94b6696b/html5/thumbnails/23.jpg)
Next Steps
Posting implementation data on web Networking Introducing this method to funders Looking for training opportunities This group meeting again: Monday
a.m. in September/October? Other opportunities?