Accountability and Transparency in Non-Governmental Organizations Operating in Ebonyi State

The accountability and transparency practices of non-governmental organizations (NGOs) in Nigeria have come under increased scrutiny following revelations of fund diversion and reporting irregularities, raising questions about the adequacy of financial governance frameworks in the sector. This study investigated the state of accountability and transparency in NGOs operating in Ebonyi State, with focus on health and agricultural development NGOs registered with the Corporate Affairs Commission. The study was grounded in the accountability theory, which identifies upward, downward, and horizontal accountability as distinct dimensions of organizational financial responsibility. A survey and documentary research design was adopted, with a population of 174 NGO financial officers, program managers, and donor representatives. A sample of 120 was drawn via purposive sampling. Structured questionnaires and financial report review checklists were administered, and data were analyzed using descriptive statistics and chi-square analysis. Findings showed that while donor accountability (upward) was relatively strong, beneficiary accountability (downward) and peer accountability (horizontal) were weak across most organizations. Incomplete financial disclosures and absence of independent audits were identified as major transparency gaps. The study concluded that accountability asymmetry in NGOs limits public trust and sustainable donor engagement. It was recommended that the Special Control Unit Against Money Laundering should enforce mandatory independent audits and public financial disclosures for all NGOs operating in Nigeria.

Keywords: Accountability, transparency, non-governmental organizations, accountability theory, financial disclosure