Social agencies are formally organized entities that provide social or human services and mobilize resources to address the needs of individuals, families, groups, or communities [1][2]. They may operate within public, nonprofit, voluntary, or other organizational settings and can provide services related to health, welfare, education, housing, employment, rehabilitation, or other areas of social need [1][3]. Social agencies typically organize personnel, financial resources, facilities, and other assets to plan, deliver, and evaluate social services [2][4]. Their activities may be supported through government funding, grants, donations, service contracts, fees, or other sources of revenue, making financial management an important component of organizational sustainability and accountability [2][4]. Social agencies also interact with governments, community organizations, businesses, and other service providers to coordinate resources and respond to changing social needs [3]. The term therefore encompasses organizations whose primary activities involve the organized provision of services and mobilization of resources to address social needs and improve individual or community well-being.