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CDA-SEU-FR-003 Social Audit Tool
CDA tool for social audit
Your Browser Doesn't Support Canvas. Showing the Text Content of the PDF Instead: THE SOCIAL AUDIT OF COOPERATIVES
THE SOCIAL AUDIT
Social Audit is the process whereby a cooperative can account for its social performance, report on and improve that performance. It assesses the social impact
and ethical performance of the cooperative in relation to its vision, mission, goals, and Code of Social Responsibility.
It is also process to assess the cooperative’s contribution for the upliftment of the status not only to its members’ economic needs but also social needs and the
community where it operates. The cooperative’s actual performance and accomplishment arecomparedits vision, goals, and social responsibility as it relates to
the impact not only to the community but to its regular members as the immediate beneficiary of the decisions and actions it promulgated, passed and
implemented. Social Audit will serve as control mechanism to account for its social performance and evaluate its impact in the community taking into account
the community development fund which shall be used for projects or activities that will benefit the community where the cooperative operates.
Social Audit validates the support of the cooperative to the 7 th cooperative principles, i.e. the “Concern for Community” and determines whether the cooperative
work for the community’s sustainable development through policies approved by their members.
The audit focuses not only to the economic side of the cooperative but also the social aspect of the organization and appraises the cooperative performance as
value-based organization usually participative, user and community oriented and non-profit but service organization and how its social responsibility for its
members and the community as a whole was fulfilled.
THE SOCIAL AUDIT TOOL
The social audit tool is an instrument to identify, measure, assess and to report on their social performance. This will provide the user a framework on how to
collect data and what data is to be collected.
Similar to financial and management audit, the Social Audit has a one year cycle. The audit steps are also comparable to activities carried out for financial audit.
Consideration of the various aspects of Social Audit is relevant. Verification of records and documents is crucial to get vital information.
The tool will also present the score of the cooperative’s social performance, whether outstanding, very good, good, fair or poor. The score/rating should not be
taken as the end of it. Any result thereof, shall be the major consideration for improved social performance, which is actually the first and foremost goal of
Social Audit.
Cooperative Social Audit
Page 1
THE COMPONENTS OF THE SOCIAL AUDIT TOOL
Social Audit for cooperative shall look into the following components with their corresponding points:
I.
Organization
This is a measurement of cooperative's fulfilment of its vision, mission and goals, feedback mechanisms, code of good governance and ethical
standards.
II.
Membership
Measurement on how the cooperative responded to the need of members, observed governance practices, considered provision for benefits of
members, and involved members in the affairs of the cooperative.
III.
Staff/Employees
Assessment of the cooperative's fulfilment of the needs and welfare of the employees in terms of safety workplace and sanitation, including the
provision for compensation and benefits.
IV.
Cooperation among Cooperatives
Measurement of the cooperative's affiliation/s and linkages to federations/unions and other cooperatives.
V.
Community and Nation
Determines the involvement of the cooperative and its contributions to the community and nation, in general.
VI.
Network Alliance and Linkages
Assessment on how the cooperative relates to other organization and its collaborative programs.
Cooperative Social Audit
Page 2
SOCIAL AUDIT OF COOPERATIVES
AS OF DECEMBER 31, 20___
General Information:
A. Name of Cooperative as of the latest amendment:
B. Present Address of Cooperative:
C. Type of Cooperative:
D. Re-registration Number:
E. Vision / Mission & Goals
I.
ORGANIZATION (15 points)
AREAS OF CONSIDERATION
A.
MAXIMUM
POINTS
RATING/ COMPUTATION/INSTRUCTION
POINTS
Vision, Mission and Goals (4)
1.
Cooperative Vision, Mission and Goals (VMG)
1.1. Indicate the VISION Statement:
_______________________________________________
_______________________________________________
1.2. Indicate the MISSION Statement:
_______________________________________________
_______________________________________________
1.3. Indicate the GOALS:
_______________________________________________
_______________________________________________
4
1.
2.
3.
Indicate the Cooperative’s VMG;
Check if social responsibility of the cooperative is
clearly defined;
Give rating:
VMG Clearly define the social
responsibilities of the coop
VMG is approved by the GA
Absence of a Vision, a Mission or a
Goal
2
2
Less 0.5 for
absence of
any
1.4. Approval of the VMG by the General Assembly, specify date:
_______________
Cooperative Social Audit
Page 3
MAXIMUM
POINTS
3
AREAS OF CONSIDERATION
B.
Code of Governance and Ethical Standards
RATING/ COMPUTATION/INSTRUCTION
1.
POINTS
Give one (1) point for every yes answer.
YES OR NO
With Cooperative Code of Governance?
With Code of Conduct & Ethical Standards?
Are all the key players of the cooperative
involved in its development?
C.
Feedback mechanism
1.
With approved policy on feedback mechanism
1
If the answer is YES,
1
3
Give 1 point for every positive answer.
YES ( )
NO ( )
2.
Presence of Mechanisms to gather feedbacks:
YES OR NO
3.
Members
Officers
Staff
Other
person/
institution
Feedbacks acted upon
If yes, indicate tools/
instruments
4
1. Get the number of feedbacks received and acted upon;
No. of feedbacks received
No. of feedbacks acted upon
2. Divide the number of feedbacks acted upon over the
number of feedbacks received and multiply by 100 to get
the percentage;
Feedbacks acted upon
-------------------------------- x 100
Feedbacks received
90% - 100% are acted upon
70% - 89% are acted upon
50% - 69% are acted upon
Below 50% are acted upon
Cooperative Social Audit
4
2
1
0
Page 4
II.
MEMBERSHIP (35 points)
AREAS OF CONSIDERATION
A.
RATING/ COMPUTATION/INSTRUCTION
POINTS
Asset Building (12 points)
1.
MAXIMUM
POINTS
Economic Participation of members (2)
1.1. Number of members who patronize the services of the cooperative
2
For single purpose:
For Single Purpose:
Number of members who
patronized the cooperative
service
Total number of members
Percentage
No. of members who patronized
the service of the cooperative
------------------------------------------- x 100
total number of members
(regular + associates, whether MIGS or not)
For multi-purpose:
For Multi-Purpose:
Number of cooperative services
Number of members’ patronage
per service of cooperative
Total number of members
Average
Percentage
1.
2.
Get the total number of members who patronize for
every service of the cooperative
Get the average by adding all the number of members
per service and divide by the total number of services of
the cooperative
Average No. of members who patronized
the service of the cooperative
------------------------------------------------- x 100
total number of members
50% - 100%
30% - 49%
20% -29%
10% - 19%
below 10%
Cooperative Social Audit
2
1.5
1.0
0.5
0
Page 5
2.
Ownership Participation through Capital Build Up (6)
2.1.
Increase in the number of Existing members with additional share
capital
YEAR
1.5
1.
Get the Increase:
No. of members of with additional share, current No. of members with additional share, previous
No. of Existing
Members with
Additional Share
Increasing – 1.5 points
Status quo – 1 point
Declining – 0 point/
Current Year
Previous Year
Increase/decrease
2.2.Increase in the amount of share capital
Amount of Share
YEAR
Capital
Current Year
Previous Year
Increase/decrease
1.5
2.3.
1.5
Increase in number of Existing members with increased deposits
YEAR
1.
Increasing – 1.5 points
Status quo – 1 point
Declining – 0 point
1.
Increasing – 1.5 points
Status quo – 1 point
Declining – 0 point
2.4. Increase in the amount of deposits
Cooperative Social Audit
Get the Increase:
No. of members with increased deposits, current year No. of members with increased deposits, previous year
No. of Existing
Members with
Increased Deposits
Current Year
Previous Year
Increase/decrease
YEAR
Current Year
Previous Year
Increase/decrease
Get the point/s:
1.5
1.
Get the point/s:
Amount of Deposits
Increasing – 1.5 points
Status quo – 1 point
Declining – 0 point
Page 6
3.
Members Economic Growth (4)
3.1
1.
Upliftment of the lives of the members:
% Increase
% Decrease
2.
3.
Information facilities, please check:
Give points:
% No
change
Increase in income
Increase in Livelihood
Increase in Savings
Increase in Assets
1
1
1
1
Members governance (10 points)
1.
Tabulate and analyze data;
4
Income
Livelihood
Savings
Assets
A.
Survey at least 5% - 10% of Members in Good Standing
but in no case it should be less than 30 individual
respondents identified through random sampling. If
members are less than 30, conduct survey to all
members.
Newsletter
Telecommunication (telephone, fax, CP, etc.
Bulletin, flyers, primers, brochure, etc
Website/Social Network, etc
Membership Meeting
Others, specify
-
Cooperative Social Audit
2
1. Count and give points:
3 or moreinformation
facilities
Below 3 information
facilities
2
1
Page 7
2.
Members participation, please indicate the number and percentage
2
ACTIVITIES
1
2
3
1.
Get the result per item using the following denominator:
No. OF
MEMBERS
PARTICIPATED
Members participated in the election of
officers and approval of Development Plan
& Budget during GA
Members attended membership meeting/
consultation/forum
Members participated in membership
events (e.g. tree planting, medical mission,
etc)
1
2
3
ACTIVITIES/
NUMERATOR
a. Number of Members
voted in the Election
b. Number of members
participated in the
Approval of
Development Plan &
Budget during GA/
Representative
Assembly
Number of Members
attended membership
meeting/ consultation/
forum
Number of Members
participated in
membership events (e.g.
tree planting, medical
mission, etc)
2.
Total
No.
of
members in good
standing (MIGS)
Target member as
indicated in the
Plans or programs.
In the absence
thereof, use the
total number of
existing members
Target member as
indicated in the
Plans or programs.
In the absence
thereof, use the
total number of
existing members
Get the average.
3.
DENOMINATOR
Get the rating
50%-100% of the average membership
participated
25- below 50% of the average
membership participated
Below 25% of the average membership
participated
Cooperative Social Audit
2
1
0
Page 8
3.
Members Feedback
1.
2.
Tabulate and analyze
3.
3.1. Members’ perception in airing their ideas, feedbacks, and opinion
Survey at least 5% - 10% of Members in Good Standing
but in no case it should be less than 30 individual
respondents identified through random sampling. If
members are less than 30, conduct survey to all
members.
Get the rating:
2
Check
Easy
Difficult
3.2. Members’ satisfaction on the action made on their feedbacks
90% - 100% answered easy
70% - 89% answered easy
50% - 69% answered easy
Below 50% answered easy
2
2
1.5
1
0
4.
Survey at least 5% - 10% of Members in Good Standing
but in no case it should be less than 30 individual
respondents identified through random sampling. If
members are less than 30, conduct survey to all
members.
5.
Tabulate and analyze.
6.
Get the rating:
1.
90% - 100% are satisfied
2
70% - 89% are satisfied
1.5
50% - 69% are satisfied
1
Below 50% are satisfied
0
Survey at least 5% - 10% of Members in Good Standing
but in no case it should be less than 30 individual
respondents identified through random sampling. If
members are less than 30, conduct survey to all
members.
2.
Tabulate and analyze
3.
Check
Get the rating:
Satisfied
Not Satisfied
3.3. Members’ Satisfaction on services
2
Check
Satisfied
Not Satisfied
90% - 100% are satisfied
70% - 89% are satisfied
50% - 69% are satisfied
Below 50% are satisfied
Cooperative Social Audit
2
1.5
1
0
Page 9
B.
Members’ Benefits (3)
1.
1.
Determine the activities/ programs and indicate if yes or
no.
2.
With available members’ social benefit programs, give 1
point.
3.
On the percentage of members benefitting from
program/s:
Presence and percentage of members benefitting from the members’
social benefit program/s
1*
MEMBERS’ BENEFIT
PROGRAM
YES
OR
NO*
% OF MEMBERS
BENEFITTING FROM THE
PROGRAMS**
2**
Group insurance
Medical & health
assistance benefit
Educational Assistance
Burial assistance/aid
Others, specify
C.
2o% - above
10% to below 20%
Below 10%
2
1
0
Members’ Education (10 points)
1.
Provision of education to members (5)
1.1.
Presence of continuing education program that contribute to
human development of members(values, principles, ethics,
practices, citizenship, livelihood/skills training)
1
If YES, full points.
2*
For the number of trainings conducted:*
YES ( )
NO ( )
1.2.
Implementation of education program (4)
CONTINUING EDUCATION/
TRAINING PROGRAM
Values Education
Cooperative Principles &
Practices
Citizenship
Ethics
Entrepreneurial skills
Livelihood
Leadership Training
Financial Literary
Cooperative Social Audit
No. OF TRAININGS
CONDUCTED *
Per Target/
Actual
Plan
1.
Get the training conducted/attended by the cooperative,
target and actual number of training;
2.
No. OF MEMBERS
ATTENDED**
Per Target/
Actual
Plan
Compute and get the rating:
6 – above trainings
4 - 5 trainings
2 - 3 trainings
0 -1 trainings
2**
2
1.5
1
0
For the number of members attended the training:*
Page 10
Get the sum of the average members attended per training
indicated above. Denominator of each indicator is the
number of members per target/ plan
Others specify
For Large cooperative:
50% - 100%
2
30% - 49%
1
Below 30%
0.5
For Medium Cooperatives:
30% - 100%
2
15% - 29%
1
Below 15%
0.5
For Small & Micro Cooperatives:
20% - 100%
2
10% - 19%
1
below 10%
0.5
2.
Leadership Development Program (5)
2.1. Presence of leadership program for cooperative officers
1
If the answer is YES, give 1 point.
2
1.
Identify the programs for leadership development;
2.
Count and give rating;
YES ( )
NO ( )
2.2. Implementation of program for cooperative officers
LEADERSHIP DEVELOPMENT
PROGRAM IMPLEMENTED
Executive retreats/reflection session
Succession planning
Immersion
Leadership Session
Others specify
CHECK
3 – above programs - 2
1 – 2 programs
- 1
2.3. Mandatory Trainings for cooperative officers Conducted/ Attended
MANDATORY TRAININGS
CONDUCTED/ ATTENDED
Cooperative Social Audit
No. OF OFFICERS
TRAINED
2
1. Identify the mandatory trainings attended/conducted;
2. Count and give rating;
3 – above programs - 2
1 – 2 programs
- 1
Page 11
III.
STAFF/EMPLOYEES (10 points)
AREAS OF CONSIDERATION
A.
MAXIMUM
POINTS
RATING/ COMPUTATION
POINTS
Compensation and Benefits (4) points
1.
Compensation (2)
1.1.
1
The coop follow the standardized Salary Scale , give full
points.
1.2.
2.
Standard Salary prevailing within the locality, specify:
_________________
Other labor standards (i.e. PAGIBIG, SSS, Retirement,
Philhealth)
1
The cooperative is compliant to other labor standards as
provided, give 1 point.
The cooperative provide monetary incentives/benefits to
employees/staff, give full points, 1.
Benefits (2)
2.1.
Monetary benefits for staff/employees, specify:
(e.g. Leave credit (convertible to cash), performance bonus, nth
month pay, etc)
_____________________________
_____________________________
_____________________________
1
2.2.
Non-monetary benefits for staff/employees, specify:
(e.g. HMO, rice subsidy, uniform, etc)
_____________________________
_____________________________
_____________________________
1
Cooperative Social Audit
The cooperative provide non-monetary incentives/
benefits to employees/staff, give full points, 1.
Page 12
B.
Employees Support Program (3)
1.
SUPPORT PROGRAMS
Employee Development Committee/Council
Insurance Protection program
Grievance mechanism
Awards and recognition
Continuing Education program (scholarship,
seminar, trainings, etc)
Social, cultural & sports programs
Others, specify
C.
3
Presence of the following support program:
1.
Get the number of support programs and give rating;
3 – up programs
2 programs
1 program
CHECK
3
2
1
Work Environment (3)
1.
1.
Presence of adequate logistical support and conducive working
environment
ELEMENTS
CHECK
Properly ventilated working area
Appropriate equipment and devices are
available to perform work
Design of office equipment and devices to
fit the users
Basic facilities to address employees
necessity are available (e.g. comfort rooms,
pantry, health & maternal clinic, etc)
Health & safety working space
Others, specify:
-
Cooperative Social Audit
Identify and check important elements available in
the workplace;
2.
Count and give rating;
3
4 – up elements are present
2 – 3 elements are present
1 element is present
3
2
1
Page 13
IV.
COOPERATION AMONG COOPERATIVES (10 POINTS)
MAXIMUM
POINTS
AREAS OF CONSIDERATION
A.
Membership and affiliation (4 points)
2. Affiliation and participation
1.1.
Federation:________________________________
1.2.
Union: ____________________________________
2.
B.
POINTS
RATING/ COMPUTATION
1
1
If affiliated to a federation or union, give full points.
Support Services (projects/activities) to federation or union other than the
patronage of their core business:
2.1.
Financial, specify: ___________________
2.2.
Non-financial, specify: _______________
CETF due to federation / union (2)
1
1
With financial support service/s - 1
With non-financial support service/s - 1
2
Amount allocated for the audit period
Amount remitted for the audit period
C.
Full payment of CETF
Partial payment of CETF
Non-payment of CETF
2
1
0
Cooperative Alliance/linkage/network (4 points)
1.
Inter-cooperative Partnership
NAME OF
COOPERATIVE
Cooperative Social Audit
BUSINESS
PARTNERSHIP
(specify)*
e.g. Joint venture,
marketing
cooperative products,
rice trading, etc
NON-BUSINESS
PARTNERSHIP
(specify)**
e.g. Mentoring,
coaching, cliniquing
2*
2**
Business Partnership *
3 - above business partnership
2 business partnership
1 business partnership
2
1
0.5
Non-Business Partnership **
3 - above non-business partnership
2 non-business partnership
1 non-business partnership
2
1
0.5
Page 14
V.
COMMUNITY AND NATION (25 POINTS)
MAXIMUM
POINTS
AREAS OF CONSIDERATION
A.
POINTS
RATING/ COMPUTATION
Contribution to national and community development programs (15 points)
1. Presence of approved Projects/programs:
8
NATION BUILDING PROGRAMS
Peace and Order
Eradicate extreme poverty and hunger (livelihood
program for non members)
Achieve universal primary education (donations to
school construction, of books, DEPED’s program)
Promote gender equality and empower women
Culture, Tradition and History (patriotism, love of
country, etc)
Sports Program
Public Issues
Reduce child mortality
Improve maternal health
Health and sanitation
Combat HIV/AIDS, malaria and other diseases
Ensure environmental sustainability (disaster & risk
reduction program; tree planting; river and coastal
clean up; etc)
Develop a global partnership for development (e.g.
internationally funded program)
Youth Development Program
Others, specify
2.
1.
Identify the approved program/s as part of its
contribution to the national and community
development programs
2.
WITH
APPROVED
PROGRAM/S
(specify)
Count the programs and give rating:
For Large/Medium Cooperatives
8 - above approved projects/
projects
6-7 approved projects/ programs
4-5 approved projects/ programs
2-3 approved projects/programs
1 approved program
8
6
4
2
1
For Micro & Small Cooperative
5 - above approved projects/
projects
4 approved projects/ programs
3 approved projects/ programs
2 approved projects/programs
1 approved program
6
4
2
1
100% implemented
80%-99% implemented
60% - 79% implemented
40% - 59% implemented
below 40%
7
5
3
2
1
8
Programs implemented:
PROGRAMS
IMPLEMENTED FOR
MDG
Cooperative Social Audit
NUMBER OF NONMEMBER
BENEFICIARIES
RESOURCES
APPLIED
7
Page 15
B.
Responsiveness to Gender, Elderly, Youth and Person with Special Needs
(PWSN)
1. Plans and programs
1.1. Presence of approved policy
2
If the answer is YES, full points
4
Give 1 point for the program implemented for every social
sector
YES ( )
NO ( )
Specify policy:
______________________________
______________________________
1.2. Program implemented, specify:
_____________________________
_____________________________
_____________________________
_____________________________
C.
Community Outreach
1. Get the quotient.
1. Number of members over working population in the area of operation
Total number of members
Total number of working
population in the area of operation
4
Total No. of members
Working population
Note: working population (issued by NEDA)
2. Get the rating:
30% above
20% to below 30%
10% to below 20%
Below 10%
Cooperative Social Audit
4
3
2
1
Page 16
VI.
NETWORK, ALLIANCES AND LINKAGES (5 POINTS)
AREAS OF CONSIDERATION
MAXIMUM
POINTS
RATING/ COMPUTATION
POINTS
A. Collaborative programs/projects (3)
1. Organizations/institutions with existing programs/ projects, please check
TYPE OF INSTITUTION
Presence of collaborative programs/projects in any of the
given possible partners, give full points.
1.5
2 - above programs/projects
1.5
At least 1 program/project
CHECK
1.5
1
NAME OF INSTITUTION/
ORGANIZATION/ PERSON
Non-government
organization (NGO)
Private Voluntary
Organization (PVO)
Cooperative Development
Council (CDC)
Local Government Units
(LGUs)
Government Organization
(GOs)
Business Organizations
Individual
Others
2. Implementation of programs/projects in relation to the above collaboration,
specify
PARTNER ORGANIZATION
SPECIFIC PROGRAM/S
No program/project
Cooperative Social Audit
0
Page 17
B. Accreditation/ Recognition
1. Accreditation with local planning bodies
LEVEL
Barangay
Municipal/City
Provincial
Regional
National
2
Cooperative is accredited in any local planning bodies, give
full points
AREA
TOTAL SCORES/POINTS
100
QUANTITATIVE RATING
For MEDIUM & LARGE COOPERATIVES
For MICRO & SMALL COOPERATIVES
90 - 100 points :
Outstanding
75 - above points :
Outstanding
80 - below 90 points :
Very Satisfactory
65–below 75 points :
Very Satisfactory
70 –below 80 points :
Satisfactory
50–below 65 points :
Satisfactory
60 – below 70 points :
Fair
35–below 50 points :
Fair
below 60 points :
Poor
below 35 points :
Poor
SUMMARY OF POINTS
AREAS OF CONSIDERATION
ORGANIZATION
MEMBERSHIP
STAFF/EMPLOYEES
COOPERATION AMONG COOPERATIVES
COMMUNITY AND NATION
NETWORK ALLIANCES AND LINKAGES
TOTAL POINTS
Cooperative Social Audit
MAXIMUM POINTS
COOPERATIVE’S
POINTS
15 POINTS
35 POINTS
10 POINTS
10 POINTS
25 POINTS
5 POINTS
100
Page 18
