Governance Structures in Nigerian Non-Governmental Organisations: A Study of NGOs in Maiduguri, Borno State

This study examines governance structures in non-governmental organisations operating in Maiduguri, Borno State, in the North East geopolitical zone of Nigeria. NGOs in Maiduguri operate within one of Nigeria's most complex humanitarian contexts, providing critical services in education, health, and emergency relief to communities affected by insurgency and displacement. Despite their social significance, NGO governance, encompassing board structures, financial management oversight, and accountability to donors and beneficiaries, remains insufficiently studied in this region. Drawing on nonprofit governance theory and accountability frameworks promoted by the Special Control Unit against Money Laundering, this study investigates the adequacy of governance structures in fifteen registered NGOs. A qualitative design is adopted, using semi-structured interviews with board members, executive directors, and donor representatives. Thematic analysis identifies governance gaps and best practice adoption levels. The study anticipates significant variation in governance quality, with larger, internationally affiliated NGOs demonstrating stronger structures. Findings will assist the Nigerian government, international donor agencies, and the Corporate Affairs Commission in designing governance standards applicable to the Nigerian nonprofit sector. This research contributes to the North East nonprofit governance literature and addresses a critical documentation gap. Keywords: NGO governance, non-governmental organisations, accountability, corporate governance, Maiduguri Borno State.