Accountability and Transparency in Non-Governmental Organizations Operating in North East Nigeria

This study examines accountability and transparency practices in non-governmental organizations operating in North East Nigeria, with particular focus on organizations delivering humanitarian assistance in Borno and Yobe States. The Boko Haram insurgency and its aftermath have made the Northeast one of the largest humanitarian theatres in sub-Saharan Africa, attracting significant donor funding. Concerns about fund mismanagement, inflated beneficiary figures, and weak financial oversight in the NGO sector have raised accountability questions. This study adopts a mixed-method design, using questionnaires administered to 92 finance officers and program managers in 15 registered NGOs alongside document reviews of financial reports and donor audits. Accountability is assessed using financial disclosure completeness, audit compliance, and stakeholder feedback mechanisms. Transparency is measured through public accessibility of financial reports and governance documents. Regression analysis and thematic content analysis are employed. Results reveal significant variation in accountability standards across sampled NGOs, with international organizations consistently outperforming local NGOs on transparency indicators. Limited staff capacity, weak internal audit functions, and donor reporting fatigue were identified as key barriers. The study concludes that improving accountability in the humanitarian NGO sector requires stronger regulatory oversight and capacity-building programs. It recommends that the Special Control Unit against Money Laundering and FIRS develop a tailored compliance framework for humanitarian organizations in conflict-affected zones.

Keywords: accountability, NGOs, North East Nigeria, humanitarian finance, donor funds.