Social Audit Standards (SAS) 100 to 1600

Social Audit Standards (SAS) 100 to 1600

SECTION I – INTRODUCTION

Objective and Scope

1.10 This Social Audit Standard relates to the thematic area of “eradicating hunger, poverty, malnutrition and inequality’’. The Standard aims to provide the Social Auditor with the necessary guidance in relation to independent impact assessment engagement of Social Enterprises engaged in eradicating hunger, poverty, malnutrition and inequality and the audit steps and procedures that should be applied while conducting the social impact assessment. The Standard sets out the minimum requirements to be followed while conducting impact assessment. Laws or regulations may establish additional requirements which should be followed, as applicable.

SECTION II – PROCESS OF SOCIAL AUDIT

Data Collection

1.20 The stakeholders that may be approached for obtaining data may include:
➢ Direct beneficiaries
➢ Immediate family members of the direct beneficiaries
➢ Contractors/Suppliers
➢ Funding entities, Government (at block, district, state and national levels, as relevant) and related institutions
➢ Monitoring Agency
➢ Key program officials of the entity etc.

The overall activity of conducting survey and collecting sample data should be reviewed in terms of the following factors to assess relevance and reliability:
➢ designed by in-house team or external specialized agency
➢ conducted by in-house team or external specialized agency
➢ number of days taken
➢ number of teams formed
➢ number of manpower deployed
➢ number of villages/districts covered
➢ total distance (km) covered

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