Independent
Reviewer's Report
BASIS OF REPORT
Solstice
Consulting was engaged to review the 2002 Accountability Report of
Planned Lifetime Advocacy Network (PLAN) covering the period April
1, 2001 to March 31, 2002. PLAN has used AccountAbility 1000 (AA1000)
as its framework for measuring and reporting social performance. As
this is PLAN's first social accountability report and it is done on
a voluntary basis, PLAN should be commended for adopting this demanding
standard.
LEVEL OF ASSURANCE
AA1000 (released 1999) also contains guidelines for auditing social
reports. Audits are designed to provide a high level of assurance
that public reports are a complete, accurate, relevant and balanced
representation of an organization's social performance for the period.
As PLAN sought only a moderate level of assurance, I have reviewed
rather than audited PLAN's report. The distinction is reflected in
the methods and extent of assurance work (see Description of Review).
With this qualification, I have performed my review in accordance
with AA1000 and the subsequently issued exposure draft AA1000 Assurance
Standard, Guiding Principles (June 2002).
RESPONSIBILITIES
OF PLAN AND THE REVIEWER
PLAN's management is responsible for the preparation of the 2002 Accountability
Report, and the systems that support it. A Board/ Management committee
has approved the report. My responsibility is to provide readers with
moderate assurance, based on my review, that the report is fair and
reliable.
DESCRIPTION
OF REVIEW
Paralleling PLAN's Report, the scope of my review included PLAN's
core operations and did not include any subsidiaries or affiliates.
I have not reviewed any supplementary data on PLAN's social audit
website.
I have observed
the entire cycle of activities that led to this report, primarily
through attendance at Social Audit Steering Committee meetings. I
attended all the stakeholder focus groups that identified issues for
PLAN. I reviewed stakeholder surveys that were conducted by an independent
consultant and the internal survey of people at the centre of networks
and ensured that survey results were accurately transcribed to the
report. I reviewed processes for generating other data through discussions
with staff and management and checked financial data to the March
31, 2002 audited Financial Statements. In general, I sought reasonable
explanations rather than supporting documentation for reported data
and analysis. I attended a Steering Committee meeting about future
targets and reviewed them for reasonableness in light of my understanding
of PLAN's systems and resources.
REVIEWER'S
STATEMENTS
Based on my review, nothing came to my attention that would cause
me to believe that PLAN's 2002 Accountability Report is not fair and
reliable.
COMMENTARY
AND SUGGESTIONS FOR IMPROVEMENT
PLAN is a small, volunteer driven organization, without extensive
resources or sophisticated systems to support social accounting. This
makes it all the more remarkable and commendable that PLAN has voluntarily
embarked on the AA1000 program of social accounting and reporting.Continuous
improvement is an underlying principle of the AA1000 framework. The
following suggestions for future reporting cycles are made in this
spirit:
- Continue to
involve a variety of stakeholders in the Social Audit Steering Committee.
Find ways to encourage continuity, deeper involvement and leadership
of volunteer committee members.
- Over time,
expand the process to include other stakeholders, such as associate
members and donors, for example.
- Seek established
or reliable performance benchmarks from within the non-profit sector,
or outside it, if relevant.
- Include environmental
performance measures.
ABOUT SOLSTICE
CONSULTING
Solstice Consulting, based in Burnaby, BC (www.solsticeconsulting.ca),
has been specializing in sustainability and accountability consulting
and auditing since 1997. Susan Todd, Principal of Solstice Consulting,
is a full member of the Institute of Social and Ethical AccountAbility
and a member of the Institute of Chartered Accountants of British
Columbia. Both Susan and Solstice are independent of PLAN, and we
have no other consulting relationship with PLAN or its affiliates.
For Solstice Consulting,
Susan Todd
Vancouver, Canada
February 17, 2003
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