Social and Behavioral Sciences Commons^™

Audits And Accountability In Non-Governmental Organizations, Kenneth J. Retzl

UNLV Theses, Dissertations, Professional Papers, and Capstones

Non-Governmental Organizations (NGOs) are becoming increasingly important as providers of development assistance in the Global South. As these organizations are gaining in importance, accountability concerns have grown. NGOs are considered to be accountable to a range of stakeholders, including funders, foreign governments where work is being performed, and the local communities being served. In spite of these concerns, there has been little research on the effectiveness of specific accountability mechanisms. This study empirically tests one such mechanism, the Single Audit, required by the United States' government for organizations that receive federal grant funding. Unfortunately, it is found the results of …