FPM focuses on the solvency of financial institutions, their financial health, and is measured through systematic book-keeping and accounting. SPM measures benefits for clients, their families, and the wider community and is measured through the routine monitoring of services, outreach, client satisfaction, and changes in client and community level indicators. Both FPM and SPM can be used to influence decisions about prices, products, service delivery systems and strategies. In general, FPM is validated through internal and external audits, while SPM is validated through internal cross-checks, external reviews and social audits.