Accounting for Social Outputs
OISE Certificate Course
B.J. RichmondFaculty of Education, York University
[email protected] 23, 2004
Agenda: February 23, 2004
10:00 - 10:30 Accounting for Outputs - BJ
10:30 – 11:00 Questions, discussion
11:00 – 11:15 Break
11:15– 12:00 Group Exercise
12:00 – 12:20 Report Back and Discussion
12:20 – 12:30 Closing Remarks
Presentation: Outline
Accounting For the Value of Social Outputs
Use, levels Data Required Framework: CSROI model Steps Tips
Use
To provide a more complete picture of the organization’s impact on the community
Prepare a social report (full or partial) Present along with the financial report For stakeholders Display in Annual Report
Levels of Reporting
Based on resources available Full social report Partial social report
Key outputsOne programVolunteers only
One or two key indicators
Data Required, Sources
Financial information Mission, niche: Strategic Plan Outputs
Primary: deliverables from contracts, mission, funding agreements
Secondary: deliverables, survey, focus group Tertiary: Comparative market value
Staff, Board, volunteer information
Model: Community Social Return on Investment
Inputs Revenues Volunteer
Contributions
Outputs Expenditures Volunteer
Contributions Program Outputs
Primary Secondary Tertiary
Outputs
Primary Direct effects on clients, recipients of
service, audience Secondary
Indirect effects on clients, recipients of service, audience
Tertiary Effects on those other than clients
CSROI Case: Computer Training Centre 1994 - 1995
InputsRevenues $837,614Value of Vol 65,853
Total $903,467
OutputsExpenses $842,051Value of Vol 65,853Program Outputs:Primary-employmt 599,320 training 113,988Secondary * -------Tertiary- income svgs 13,524 serv. svg 2,300
Total $1,637,036Ratio: 1:1.81
Social Outputs: Primary
Employment Valued as amount in wages earned by
those employed (6 mo.) Verified
By checking previous, post year grad earnings as reported by agency to funder; interviewing grads from case study year, post case study year.
Outputs: Secondary
Training Valued at the market cost of the training
for those not employed (6 mo) Impacts on clients
Could not be quantified but reported qualitatively
Examples: improved health, well-being Reported numbers, statements
Outputs: Tertiary
Costs saved from income assistance Data from client records, interviews Included costs saved for medical, dental,
clothing allowance
Benefits to community, suppliers, employers Reported qualitatively
Data Req’d Sources Method
Financial data Statements Report
Mission, niche Strategic plan Describe
Primary outputs
Records,focus groups, surveys
Count, verify
Secondary outputs
Deliverables, mission
Count, verify, describe
Tertiary Outputs
Brainstorming Count, verify, describe
Staff, Board, volunteer data
Records, EVAS Count, describe
Steps: Assess primary, secondary, tertiary outputs
Examine Records Logic model if available Funding agreements, contracts, mission
Brainstorm with staff about secondary and tertiary outputs Determine ways of counting, capturing Develop a data collection plan
Steps: Collect, analyze data
Develop and administer Survey Focus groups Interview questions
Data analysis Quantitative Qualitative
Steps: Assign Comparative Market Value
Find the closest comparison value for the item – look first to the private sector market, then to public or nonprofit comparisons
Use the value for the closest approximation – choose cautiously
Steps: Find social indicator studies
In your field, through an apex organization such as the National office
Through a social research body such as Canadian Council on Social Development, Social Planning Councils, Canadian Policy Research Networks, etc.
Steps: Verify, attribute
Use survey, focus groups to verify information
Attribution analysis (John Mayne, Auditor General’s office)
Don’t overstate Provide clear rationale Trust your instincts
Steps: Report
Include context: internal and external Mission, niche of the organization Role of volunteers Report outputs: quantitative, qualitative Describe methods Discuss attribution, limitations (not all
outputs can be counted, etc.)
Recap: Steps
Assess primary, secondary, tertiary outputs
Collect, analyze data Assign comparative market value Find social indicator studies Verify, attribute Report
Tips
Task Tip
Collect data on outputs
Plan early, use every opportunity, use naturally occurring events
Primary outputs
Use deliverables in funding agreements etc. – expedient
2nd and 3rd level outputs
Brainstorm at regularly occurring staff meetings; plan data collec’n
Grad student researcher
To set up data collection methods, forms, set up dbase
Co-ordination Incentives in job descriptions; consider volunteer
Discussion Questions
1. Any questions about the presentations?
2. Discussion Questions: What are the uses of a full social report?
Partial social report? What are the benefits of attempting it? What are the challenges? How might stakeholders react to it?
Group Exercise: 3 Steps – General Instructions Your group has 45 minutes to do the
exercise, so time is tight You will need some paper, a pen, and
one calculator to do this exercise You will need to prepare a short (5
minute maximum) report back to the class – so allot time accordingly
Group Exercise: To note
You may not be able to get everything done, but get as far as you can
Try to get to the discussion of assigning a comparative market value to one or two outputs.
Report back on whatever you were able to do in the time allotted.
Step 1: Identifying outputs
Briefly share information on primary, secondary, and tertiary outputs for your organization that you brought today
Use this information if it is viable to select one of each type of output (p,s,t) Note: if this is not viable use a
hypothetical case (see slides 30,31)
Step 2: Valuing outputs
Discuss how to account for each output (primary, secondary, tertiary) you selected – what to count, describe
How would the organization collect data on them; attribute results to the organization?
Attribute a comparative market value to outputs (or describe how to do it)
[Crescent Community Centre: Hypothetical Case]
CCC has been operating for 25 years in an impoverished community; wants to develop a social report to focus on its flagship program: the after school mentoring program that provides 800 kids with mentoring and has resulted in 100 youth going on to university that might not have done so otherwise.
[CCC: Case Study cont’d …]
Decide what one each of this program’s primary, secondary, and tertiary outputs might be
Decide how to: Collect data on them, verify it, attribute
the outputs to the organization, report it Decide on a comparative market value
for the outputs (or how you would do it)
Step 3: Reporting
Prepare a brief (5 minutes or less) report back to the class as a whole
Include information on organization’s: Outputs Value of outputs (include a brief section
on attribution)
Just get as far as you can!
Step 3: Reporting, part 2
If you have any time left, discuss how the organization might make the most effective use of this social report When, which audiences, what format, What are the potential benefits and
challenges of this type of reporting