Social Audit Standard (SAS) 300
Promoting Education, Employability, and Livelihoods
(SAS 300 should be read in conjunction with the “Preface to the Social Audit Standards”and “Framework
for the Social Audit Standards”, issued by the ICAI)
SECTION I – INTRODUCTION
Objective and Scope
1.10 This Social Audit Standard relates to the thematic area of ‘’Promoting Education, Employability, and Livelihoods”. The Standard aims to provide the Social Auditor with the necessary guidance on an independent impact assessment engagement of Social Enterprises engaged in promoting education, employability, and livelihoods 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 e.g., Students, Trainees, Participants, Attendees
- Parents/Guardians of the direct beneficiaries
- Faculty/Teachers / Trainers imparting education / training partners
- Volunteers
- Management personnel of Education/Training Partners
- Monitoring Agency
- Local/Municipal/State/Central Government
- Other key stakeholders
- Recruitment Agencies
- Employers
- Key Program officials of the reporting entity
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 (kms.) covered
Desk Review
1.30 The Social Auditor should conduct a desk review of existing documents to gain further insight into the evaluation process and impact assessment. Such documents may include the following:
- Enrolment form of students/trainees
- Curriculum design and course books for students/trainees
- Feedback form by students/trainees
- Baseline, mid-line, end-line assessment formats
- Advertisement – leaflets/newspaper
- Attendance registers of students/trainees
- Memorandum of Understanding (MOU) between the reporting entity and the Education/Training/Placement partners
- Attendance registers of faculty/teachers/trainers
- Photographs of educational facilities or passed-out students/trained batches
- Placement record of trainees
- Undertakings by trainees if the placement offer is declined
- Curriculum Vitae of existing faculty/trainers/teachers to assess their qualifications and expertise
- Full time or Part time faculty/trainers/teachers
Inspection and Personal Interviews
1.40 Besides desk review, the social auditor should also consider conducting physical inspection and personal interviews to get a first hand assessment of impact.
Evaluation Questions
1.50 The social auditor should review the data collected through internal Management Information System (MIS), Questionnaires, In-depth interviews and Focused Group Discussions to assess the sufficiency and nature of such information as well as responses received from various stakeholders.
Some examples of questions, that may be addressed through these data collection techniques include:
(a) Composition of the participants:
- Whether the program objectives were found to be consistent with the composition of the students/trainees?
(b) Quality of education/training
- How was the quality of education/training that was imparted?
- Were the participants engaged through the program and satisfied with the education/training that they received?
- How was the quality of Parent–Teacher engagement?
- Has the training been useful to their present/potential course of study or job?
- Has the access to education/training improved their literacy levels, learning or other skills or changed their quality of life?
- Are the participants satisfied with their learning and assessment procedure?
(c) Placement
- Has the access to education/training improved employment opportunities or employability in the area of interest of the participants?
- Are the participants satisfied with their placement?
(d) Socio-economic factors
- What impact did the program have on a person’s life or their families’ after receiving education/ training?
- Has the income of beneficiaries increased after receiving education/training?
- Has the education/training improved the well-being of the participants?
(e) Suggestions / Feedback
- What were the constraints or challenges faced in receiving/imparting the training?
Key Metrics for Evaluation of Project / Program
1.60 The Social Auditor should review the underlying information used to measure the reporting entity’s stated input/activity/output/outcome indicators for each program. Such key indicators may be collated from base-line, mid-line (monthly/quarterly/half-yearly) and end-line assessment (if available), respectively at the beginning, middle and end of the reporting period/project/program to effectively understand and evaluate the impact of each program.
The evaluation of such information would facilitate the Social Auditor to assess:
- What would have happened in the absence of the intervention?
- How much has the project contributed to the changes that are evidenced in relation to the outputs/outcomes/social objectives that are sought to be achieved?
- Is there any unintended negative impact that happened due to the intervention?
Assessment of Evaluation Criteria (Illustrative Key Performance Indicators)
1.70 The social auditor should evaluate whether quantitative and qualitative evaluation criteria (key indicators) selected by the reporting entity are appropriately measured and reported to capture the progress made by the reporting entity towards achievement of its social objectives for each program in terms of its planned activities, outputs, or outcomes.
These evaluation criteria may typically measure the outreach, depth of change and/or extent of social inclusion that the reporting entity’s programs have been able to achieve.
Such criteria in relation to promoting education, employability, and livelihoods may include any of the following aspects:
|
S. No |
Evaluation Criteria/Impact indicators |
| (A) | Quantitative Criteria |
| 1 | No. of target beneficiaries enrolled/registered in each education/skill development/ vocational/technical training program (for the reporting period and cumulative since inception of the program) |
| 2 | No. of female students/women participants to total students / beneficiaries enrolled |
| 3 | No. of learning hours i.e., school hours/training hours offered per week |
| 4 | No. of beneficiaries who successfully certified /completed their program of choice to total beneficiaries enrolled |
| 5 | No. of beneficiaries successfully placed to total beneficiaries enrolled/certified |
| 6 | Teacher/Trainer attendance rate during the reporting period to assess the quantum of teaching hours delivered |
| 7 | Student/Participant attendance rate to assess the quantum of actual learning hours |
| 8 | Distribution of student/participant test scores |
| 9 | Student transition rate/pass rate i.e., percentage of students advancing from one level of learning to the next level/who passed school and went for higher studies |
| 10 | Student/participant test scores relative to geographical/demographic/thematic benchmarks (for e.g., participant test scores as compared to average school scores in municipal schools) |
| 11 | Highest remuneration and average remuneration received by the successfully placed beneficiaries as compared to appropriate benchmarks |
| 12 | School Fees/Enrolment Fees charged from students/participants on subsidized basis and comparison with average fee in general |
| 13 | No. of students/participants who are provided partial/total scholarship to total students / beneficiaries enrolled |
| 14 | No. of female students/participants who are provided scholarship to total female students/participants enrolled |
| 15 | Student–Teacher ratio: No. of students or participants per teacher or trainer |
| 16 | Student – Classroom ratio: No. of students or participants per classroom |
| 17 | Student/Participant drop-out rate/retention rate |
| 18 | Teacher/trainer retention rate |
| 19 | No. of caregivers employed who are responsive to needs in early childhood care in preschools, day-care etc. |
| 20 | Average remuneration received by participants from disadvantaged groups on
completion of the program as compared to appropriate benchmarks |
| 21 | No. of participants with a disability that have obtained learning levels comparable to mainstream participants |
| 22 | Expenditure incurred per student/participant/beneficiary |
| (B) | Qualitative Criteria |
| Depth and Inclusion | |
| 1 | Improvement in Economic conditions – Enhanced financial independence and better access to facilities through post completion of education/training or placement Various qualitative indicators may be used to assess the same, such as:
a) Ownership of Land/House b) Availability of different modes of communication viz. TV, smartphones c) Ownership to vehicles & domestic utilities d) Loan repayment/Loan availing facility e) Access to better health and sanitation facilities |
| 2 | Improvement in Social conditions – Improvement in confidence, social skills, social status and acceptance among peers and neighbours, post completion of education/ training as indicated through case studies/interviews/survey-based scorecards |
| 3 | Improvement in prospects
The following indicators (based on interviews, surveys or questionnaires) may be used to assess whether: a) Program helped the youth in becoming self-reliant b) Program helped in creating earning avenues for future employment c) The beneficiariess influenced others to join similar programs |
| 4 | Holistic Development– Improvement in overall mental and emotional health of the students/participants through extra-curricular programs (art, sports, etc.) and life-skills programs to develop soft skills, behavioural and interpersonal skills, stress management, etc. |
| 5
|
Healthy Hostel / Campus Environment
In case a residential facility is provided to the students/trainees, the following indicators may be used to assess the quality of facilities: a) Hostel facility is available at all / some of the centers b) Accommodation for trainees is equipped with basic features c) Hostel mess provides healthy food d) Trainees are trained to be self-reliant for their daily routine jobs like washing their utensils etc. e) Campus life makes the candidates confident, and disciplined, and helps in developing inter-personal skills |
| 6 | Spirit of Entrepreneurship
Whether the focus on entrepreneurship is covered in the course curriculum to enable the trainees to develop a broad outlook and become self-reliant |
| 7 | Parent-Teacher Relationship
Frequency and nature of parental engagement with teachers and openness towards feedback/suggestions received from parents |
| 8 | Quality of Education / Training imparted
Qualification and experience of the teachers/trainers to assess their competence, skill, expertise and the quality of delivery. |
| 9 | Basic facilities at the education / training centers
Basic amenities such as the provision of chairs, desks, toilets, safe drinking water, midday meals, etc. |
| 10 | Educational/Training Resources provided
Availability of textbooks, note-books, study material, digital educational resources, library books for students/participants |
| 11 | Career Counseling facility/career awareness
Assessment of improved career awareness as a result of career counseling facility to guide the students/participants in making informed choices in respect of their desired vocation |
| 12 | Skill development
Assessment of skills imparted and development of relevant skills in the students/participants |
SECTION III – ASSESSMENT OF CHALLENGES, AND LIMITATIONS
Challenges/Areas for improvement
1.80 The Social Auditor should identify the challenges faced by various stakeholders and the areas for improvement based on the suggestions and feedback received from them, which might influence the impact assessment. Some of the examples of commonly faced issues about promoting education, employability, and livelihoods may include the following:
- Lack of qualified teachers/training staff or high levels of attrition
- Insufficient number of computers and training equipment available for education/ training
- Training on obsolete equipments
- Residential accommodation not being made available
- Gap between salary expected and salary actually received
- Candidates not being able to finish the education/training due to various problems
Any significant issues observed during the assessment, that may influence the user of the impact assessment in decision making, should be highlighted by the social auditor in the social audit report.
Limitations of the assessment
1.90 The Social Auditor should identify the inherent limitations of the evaluation process which might influence the impact assessment. Some examples of such limitations are:
- Non-availability of relevant external data on benchmarks, target beneficiaries, etc.
- Insufficiency of sample covered by questionnaires/surveys or responses not received
- Inability to identify all key stakeholders
- Some of the questions being skipped by the respondents and remaining unanswered
- Non-availability of respondents due to relocation to other places after completion of the course
- Change in contact details of respondents due to which they could not be contacted
Any significant limitations observed during the assessment, that may influence the user of the Impact Assessment in decision making, should be highlighted by the Social Auditor in the social audit report.
SECTION IV – APPENDIX
Taxonomic classification of areas and sub-areas for social objectives
(relating to Promoting Education, Employability and Livelihoods)
|
Sr.No |
Areas | Sub-areas |
| 3 | Promoting education, employability and livelihoods | Ensure that all girls and boys complete free, equitable and quality primary and secondary education leading to relevant and effective learning outcomes |
| Ensure that all girls and boys have access to quality early childhood development, care and pre-primary education so that they are ready for primary education | ||
| Ensure equal access for all women and men to affordable and quality technical, vocational and tertiary education, including university | ||
| Increase in number of youth and adults who have relevant skills,
including technical and vocational skills, for employment, decent jobs and entrepreneurship |
||
| Ensure that all youth and a substantial proportion of adults, both men and women, achieve literacy and numeracy | ||
| Build and upgrade education facilities that are child, disability and
gender sensitive and provide safe, non-violent, inclusive and effective learning environments for all |
||
| Increasing workforce of qualified teachers | ||
| Encourage the formalization and growth of micro, small and medium sized enterprises, including through access to financial services | ||
| Promote development-oriented policies that support productive
activities, decent job creation, entrepreneurship, creativity and |
||
| Provide access for small-scale artisanal fishers to marine resources and markets | ||
| Reduce the proportion of youth not in employment, education or training | ||
| Take immediate and effective measures to eradicate forced labour, end modern slavery and human trafficking and secure the prohibition and elimination of the worst forms of child labour, including recruitment and use of child soldiers | ||
| Protect labour rights and promote safe and secure working environments for all workers, including migrant workers, in particular women migrants, and those in precarious employment | ||
| Devise and implement policies to promote sustainable tourism that creates jobs and promotes local culture and products |
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