The Quality Of Financial Reporting On Access To Donor Funds In Non Government Organizations. The Study Was A Survey Research On Friends Of Children Association (Foca).

ABSTRACT

The study was undertaken with the main purpose of establishing the effects of the quality of

financial reporting on access to donor funds in Non Government Organizations. The study was a

survey research on Friends of Children Association (FOCA).

The objectives of the study were to investigate and establish the quality of financial reports,

accessibility to donor funds in case of Friends of Children Organization and to establish the

relationship between the quality of financial report and accessibility to donor funds by FOCA.

To achieve the study objective, the sources of data used were both primary and secondary with

methods like face to face interviews and structured questionnaires for the primary and review of

relevant Organisation financial records and text books for secondary data. !The findings of the

study was interpreted by use of tables and percentages and the researcher took a sample 35

respondents selected which comprised of 5 board members, 9 project accountants, 15 project

staff and 6 donor staff.

The main findings of the study revealed that the quality of financial reports in FOCA are

substandard, access to donor funds is also greatly determined by financial reporting and therefore

it was found that there is a high relationship between the quality of financial reports and access

to donor funds.

Basing on these findings, some of the recommendations are that FOCA should access the quality

of their financial reports, in accessing donor funds, donor interests regarding reports must be

ensured and to find ways of strengthening the relationship between quality financial reporting and access to donor funds.

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