Accounting for Social Outputs

OISE Certificate Course

B.J. RichmondFaculty of Education, York University

Bjrichmond@edu.yorku.caFebruary 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

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

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

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

AND FINALLY …

Things to think about

How can this type of information be used?

What are the benefits and challenges to using it?

What types of resources would be needed to produce it?

How can we report “intrinsic value”?