Accounting and Financial Reporting in Non-Governmental Organisations

a Study of Current Practices in Tanzania.

Mussa J. Assad"

Abstract
The number of NGOs in Tanzania and their activities have multiplied in the last decade but
little information exists on how well these organisations report on their performance to their
constituents and the general public. .This paper examines and appraises' existing accounting
and reporting practices of NGOs. assesses information expectations of constituent users as
contrasted with NGO officials. and explores major reasons for variance between providers
and users ofinformation.

The research found that a common understanding of what constitutes key indicators of
performance. what form they have. content and frequency did not exist. NGOs as providers
of information considered donors as the single most important user group. Other user
groups sllch as local beneficiaries. regulatory authorities. the government and the general
public were subordinated in importance. As such. reporting relationships do not reflect
legitimate claims lIsers. other than donors. have on NGO

There are significant differences in perception of importance. between providers of

inforlllation and IIsers. NGOs considered financial statement based reports as of utmost
importance. while donors placed utmost importance to non-finanCial but quantifiable
reports. There exists an 'importance perception gap' between providers and users of
informatiOn.

/?ecommended best practice was not commonly jiJllowed in the methods for recording
accollilting transactions. There was divergence in record keeping procedures, which did not
allow comparison across organisations. Such scenarios existed because Boards of
Trustees/Directors did not pe/jiJrm responsibly their obligation to provide effective
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oversight.

DOllors required that fimd recipients adhere to specific formats and frequency of reporting.
which further burdened accounting functions in NGOs. Donors. however, were generally
receptive to (he idea of a framework for reporting within the NGOs. There is therefore. a
pleasant opportunity for acceptance and eventual implementation of a general reporting
frame work for NGOs.

Introduction •
Non-governmental Organisations (NGOs) are self-governing and autonomous (as
opposed to government affiliated) not-for-profit organisations that have as their
objective improvement of economic and/or social conditions of target

Business Management review 7(1): ppl-211SSN 0856-2253©January 2000 - June 2001 FCM. All
rights of reproduction in any form reserved.
*Mussa J. Assad; Department of Accounting, University of Dar es Sa/aam, P.O. Box 35046, Dar es
Salaam, Tanzania. E-mail: assad@socsci.soton.ac.uk
 J.M Assad

disadvantaged populations or members of society. Voluntary organisations, not-

for-profit organisations and charities all possess some related attributes and have at
times been used loosely and interchangeably.

The past two decades have seen increasing use of NGOs as implementing agents
by UN organisations, the World Bank and bilateral donors. Roles of NGOs have
become more institutionalised and the scope of their interventions has constantly
grown (Brett, 1993) because they are believed to be more effective.

However, the nature of these organisations is such that efficient and inefficient
organisations can co-exist for long periods of time. While in the profit-oriented
arena an inefficient firm will promptly be forced out of business as the market
became more competitive, NGOs can survive on past reputation and interpersonal
relationships. For this reason, credible, systematic information on operations of
NGOs is important.

The research that is the basis of this paper concentrated on NGOs (97 percent) that
had direct beneficiaries in the communities. While fifty eight percent were
membership-based organisations, 39 percent were non-membership based. Only 3
percent were organisations, which were membership based organisations and
focused their activities only to their members. This paper appraises accounting and
reporting practices of NGOs in Tanzania; it assesses information expectations of
constituent users of accounting information from NGOs and attempts to observe
variance between their expectations and what they actually receive; and explores
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some factors that may account for the variance between expected accounting
information and what is made available by NGOs.

Growth in NGO activities

In 1990 Tanzania had 163 registered NGOs (Kiondo, 1993) but by the end of
December 1994 the number had grown to 813 (URT, 1995). This accelerated
growth in operations of non-governmental not-for-profit organisations in the past
two decades is hard to separate from developments in the public sector generally.
The early eighties ushered the advent of neo-Iiberal economic policies that sought
to reign in public expenditure and improve efficiency and accountability in the
public sector. This is what is referred to as the 'new public sector management'
(Broadbent and Guthrie, 1992; Ezzamel and Willmott, 1993; Humphrey et al.,
1993; Gray and Jenkins, 1993) in which competition and private initiative are
proffered as the most efficient mechanisms of providing public services.

This phenomenon extended to the international development arena through the

transformation of donor agendas and pursuance of economic structural adjustment
programs. The central objectives were the reduction of public expenditure and the
encouragement of institutional actors in the private sector (Brent. 1993; Kanyinga,
1993). Structural adjustment programs severely cut down government expenditure

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 BlIsiness Managcnzei7l Review Vol. 7.. Vo. I

and reduced the capacity to provide basic social services. Early non-governmental
organisations were established to cope with these emerging problems in provision
of basic social services. Non-governmental organisations have however. evolved
over time and now pursue a multitude of causes ranging from traditional basic
service provision, reduction of economic differentiation, strengthening of
community institutions, to advocacy work.

Research methodology
Data was collected from two sets of questionnaires administered to two study
sample groups - NGOs and Users of accounting information. The target population
for the research was registered NGOs listed in the Directory orNon-Governmental
Organisations (U RT, 1995). The list of NGOs maintained by the Tanzania
Association of Non Governmental Organisations (TANGO) was used as a
supplementary sampling tl'amc. The questionnaire was delivered to the Chief
Executive of an NGO and at least two officers were involved in filling the
questionnaire, one of them being the head of the accounting function. The
questionnaire to donors and regulatory authorities was delivered to an appropriate
officer in diplomatic missions, offices of international organisations and
government offices.

Although this research had sought to establish NGO size prior to sample selection,
reliable indicators of size were not available. All NGOs with registered physical
office addresses in six administrative regions of Dar Es Salaam, Mwanza, Iringa,
Mbeya, Arusha and Kilimanjaro were identified as candidates for the sample.
These are the most populous regions of the country and also happen to have thc
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largest concentration ofNGOs (Directory ofNGOs: URT, 1995). Thefinal sample

selection was proportionate random with the regions serving as strata. The sample
selected by regions was as on Table I.

Tllble I: Sample selection b~ regions

Region Arusha Dar lJ'inga . Mbeya Morogoro • Kilimilll.jaro • MW<inza: rolal
Number. 8 25 4 4 4 'i 8 58

The Diplomatic and Consular List (U RT. 1996) was the sampling frame for
donors. Eighteen diplomatic missions and 12 internatioP'l1 organisations with
physical addresses in Tanzania were identified as donor organisations. A sample of
18 donors was randomly selected. The NGO Co~ordination Division in the Office
of the Vice President and Regional Planning Officers in all the six regions were
included in the sample. Planning offices were considered closest government
offices to operations ofNGOs on the ground.

Data analysis was conducted in two stages l . All data was initially summarised into
frequency tables and cross tabulations were Inade to observe relationships in
features and characteristics of potential interest. The second stage of analysis tested

3
 J.M. Assad

the hypotheses of the research study. Since data was collected mainly on ordinal
scales, non parametric statistics were used in hypotheses testing. Kendall taub and
Kendall tau c were used to test relationships between variables in cross tabulation
forms, such as those measuring strength of accounting systems and quality of
financial reporting 2 • The Mann-Whitney U test was used for testing the
significance group mean rank differences between NGO Officials on one hand, and
donors and regulatory authorities on the other.

Findings
Response rate and descriptive characteristics
A total of 58 questionnaires were delivered to NGO officials and 22 questionnaires
to donors and regulatory authorities. The response is summarised in Table 2.

Table 2: Response rate - NGOs and Donors

NGOs Donors
No. % No. 0/0

Distributed 58 100% 22 100%

Collected 36 62% 20 91%
.. ........................... ...
~
I
Usable 33 57% i 20 91%
Total response 36 62% 20 91%

Respondent NGOs had the following characteristics:

Years in operation ,
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Sixteen (49 percent) respondent organisations in the sample were established in the
nineties, 7 (21 percent) in the eighties, 5 (15 percent) in the seventies, 4 (12
percent) in the sixties and only one, was established prior to independence, in
1959.

Membership
Fifty eight percent were membership based organisations but they extended direct
benefits to the community. 39 percent were non-membership based organisations
but also extended direct benefits to the community. Only 3 percent were
organisations, which were membership based and focused their activities only to
their members. Of aU responding NGOs 97 percent were targeting beneficiaries in
the communities - these were the prime target of the study.

Provision %verall direction

In 46 percent of responding NGO,s, the annual general meeting provided overall
direction; in 24 percent of NGOs it was the Board of Trustees/Directors or a
Management Committee; while in another 24 percent of NGOs, the Chief
Executive provided overall direction. In two organisations (6 percent) overall
direction came from a source other than these. If members ,9f annual general

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 Business Management Review Vol. 7, No.1

meetings, boards of trustees, management committees were independen,t and

performed their obligations, effective control over day to day management would
be achieved.

Financial resource base

Fifteen (46 percent) of responding NGOs operated on an annual budget of below
US $50,000; 12 percent with a budget below US$I 00,000 and 24 percent operated
with a budget below US $500,000; 18 percent operated with a budget above US
$500,000. Budgets may not wholly reflect financial endowment of NGOs because
substantial resources that are received through grants are seldom accounted for in
financial records. Nevertheless budget information was the most readily available
figure that indicated relative financial capacity.

In the second sample group there were 12 donors, two contributors, three
regulatory authorities/government departments and three umbrella organisations.
All donors had operated in the country within the NGO sector for over five years.

Financial accounting systems

Record keeping
An accounting system for an organisation ought to aid decision making by
management and other constituents with legitimate claim to such information.
Although complexity of any accounting system needs to be cost justified, sound
financial accounting procedures are an important benchmark. .

Results of the nature of financial record keeping indicated that 51 percent of

respondent NGOs did not maintain a complete double entry system, while 49
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percent maintained a double entry system. Of those not maintaining a double entry
system, some form of record was kept. All had a bank account and the least record
ket;ping involved retaining source documents like receipt books, cheque leaf
counterfoils and payment vouchers. Thirty six percent of responding NGOs were in
this category. Table 3 summarises the nature of record keeping observed. ..,

Table 3: Description of accounting records

Form of record Number
Source documents only 12 36%
.......................
Cash Book 5 i 15%
Double entry
Total 33 100%

The basis for recording transactions however, was significantly on the cash basis.
FOt1y nine percent of NGOs employed the cash basis and only 15 percent were
employing the accrual basis of accounting. Of the remaining, 9 percent used fund
accounting as used in government departments and 27 percent employed a
combination of the three bases. It may be that benefits of accrual accounting are

5
 .f..H. Assad'

not appreciated, or that accrual accounting is not well understood ~r tl~at the cash
basis and the other lesser approaches are easy to install and mallltam. Table 4
summarises results ofNGOs reporting by basis of accounting.

Table 4: Description of basis for recording

l3asis for rccord illg No .. %
Accrual basis 5 15%
.....................-.......
Partial accrual 9 27%
...................-.....
Cash basis 16 49%
Fund aCl:Ounling 3 9'Yo
Total 33 10U%

A general picture emerges that a significant number of NGOs do not employ best
practice in financial record keeping. Uniform procedures aid comparison of results
and provide common ground for communication of all information, monetary and
non-monetary.

It emerged fi'om the study that all donors specified a format and frequency of
reports to be delivered fi'om NGOs. This may have possibly placed a strain on
financial record keeping, especially if that function was not well organised. As one
comment from a respondent summarised 'There is no standard format wh ich is
acceptable. each donor has its own format hence too much work'. This respective
NGO was in the health sector and received funds from multiple donors, a situation
typical of many ofNGOs. It is possible that in the effort to satisfy varying specific
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donor requirements, conventional accounting records are neglected in favour of

basic diary forms of recording from which individual donor requirements can be
satisfied.

Nevertheless. when asked the question 'Which oj the folio-wing wpects oj

producing periodic slUtements and reports does your organisation .find //lost
dijjicule' only 4 (13 percent) identified bookkeeping as such an item presenting
difficulties. It would seem that the existing state of record keeping is seen as
sufficient, which is inconsistent with accepted accounting practice. Table 5
summarises the responses to areas presenting most difficulties to responding
NGOs.

Table 5: Aspects presenting 1I10st difficulty in reporting

Item . No. 'Yo
Bookkeeping generally 4 13%
Disclosing important information that could be misinterpreted 6 19%
. . .............................. ...... .... ..................... ......... ......... . ... . ....... .......... ... .. . .. ..................... ~.... ... ..... ... .......... . ... ... ~ ..
Measurement of olltputs 12 38%
Specitic accouliting requiremcnts 4 13%

6
 Difficulty in measuring output was identitied as a difficult item by only 38 percent
of respondents. This is an area presenting most difficulties even in the commercial
service industry. Probably NGOs have not realised the importance of measuring
non-financial outputs.

Accounting personnel
Personnel strength in NGOs was measured by qualification of accounting
personnel and staff size. Qualification was dimensionalised into full professional
qualification; semi-professional qualification; or a technician qualification.

NGOs fared well in strength of accounting personnel as 61 percent of NGOs

employed either a full professional or semi-professional accountant, while 21
percent employed technicians. The remaining 18 percent employed individuals
with non-accounting education to head the accounting function. These were
predictably among lower budget NGOs. NGOs with bigger budgets attracted and
employed more qualitied personnel. Table 6 summarises strength of accounting
personnel cross tabulated with budget size.

Table 6: Strength of accounting personnel related to annual budgets

Qualification <US$ . <US$ . <US$ <US$ <US$· >US$ 'Total
10.000 50.000 100.000 I 500.000. 1.000.000 . 1.000.000'
Professional 14°;;) 38% 67% 100% 27'Yo
.............................. _...
Semi-professional : 33{Yu
Technician 29% 21~~1

Non accollnting 29% 330/0 IX%

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Total 100% 100% 100% 100% 100% 100% .100%

Number 7 7 5 X 3 3 11
_J

On the basis of tigures in Tables 3, 4 and 6 it is apparent that 51 percent of

responding organisations did not employ double entry bookkeeping (see Table 3),
and 85 percent did not use accrual accounting as the basis for recording financial
transactions (see Table 4). This is not in keeping with good accounting practice.
Yet, as per Table 4 these organisations are not poorly endowed in terms of
accounting personnel - 82 percent of their accounting personnel are trained
accountants at technician. semi-professional' or full professional levels. An
interesting observation here is that the relative strength of accounting personnel
was not consistent with the inadequacy in basic record keeping accepted practice.
Therefore, there is more to the state of record keeping in NGOs than the
qualification of the head of the accounting function and the size of accounting
staff. It is plausible that the demand system does not place a premiulll on
compliance towards keeping proper and best records.

The study considered {{ priori that the voluntary nature of NGOs work and resource
constraints would lead to a pattern of employment of part time and volunteer

7
 J.M. Assad

accounting personneL These two factors were observed to have contributed to

unsatisfactory financial reporting in non-profit organisations (Gross, 1974; Trigg
and Nabangi, 1995). We found that 49 percent of NGOs had never employed part
timers and 46 percent had never employed volunteer accounting staff. On few
occasions, 42 percent employed part timers and 30 percent used volunteer
accounting staff. Only 9 percent and 15 percent of NGOs relied on part timers or
volunteer staff respectively. Considering the large representation of professional
and semi-professional staff in NGOs, part timers and volunteer staff did not seem
to have a significant impact on NGOs' accounting functions.

Quality of reporting
There are a number of attributes that determine quality of accounting information.
The overriding criteria however are relevance and reliability: Timeliness and
accuracy are the key subsidiary components of relevance and reliability.
Timeliness of reports was measured by the degree to which reports were up todate.
Accuracy was measured by an independent opinion expressed by the external
auditor on financial statements. 23 (70 percent) of NGOs indicated that an annual
audit was a mandatory exercise in the organisation.

The National Board of Accountants and Auditors of _Tanzania requires that

financial statements be prt:pared and completed within three months of the
financial year end. For routine record keeping such as cash receipts and payments,
transactions are required to be completed and recorded by the end of the day
following the transaction and summaries made within a month. Critical values for
the study were therefore, three months for annual financial statements and one
month for routine monthly summaries respectively.
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A substantial part of periodic reporting was however not subject to standardised

time periods - reporting time scales being determined by users of the reports, i.e.
management, boards of trustees, donors, the government, etc. Although
determination of timeliness was not statistically tested for such reports, descriptive
statistics were generated. Table 7 summarises responses on compliance with
preparation and average age of reports prepared.

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 Business Management Review Vol. 7, No.1

Table 7: Compliance with report preparation and mean ages of reports

Item iBrief description : Mean~~~.Std dev.!?l~~~t,~~?spreparing
Months : months: months' No. %
I 'Income and Expenditure Account 3.4 5 12 23 '79%
~TRe~eipts~l;d p~yl~e~isA~~~~~t . . . 2.7 4.6 12 19
'3TSalance Sheet 5.7 7 24 20
..... .........

. . . . •.~J~~~~~I~~~~~~~0~~; . 19 ". j660/0

~

4.5 8.5
..•.••••...............{............
r
5'Goals of the NGO : 3.4 4.4 12 20[69%
............... j-.••..•

6[Information on need area and range of r 3.1 3.9 II , 17 .: 59%

. .
.............!J(l~tjyiti~? ........Lm ....l.... .
: :
...•............ ..... ........... ............. ...... .
~

7 'Quantifiable objectives of year of ; 4.9 , 6.2 22 17 59%

.............. ..JE.~P.9..~}!.?g .........................".. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .! ......................L..
8,Details of main officers of the NGO 5.4 9.6 34 16
. . . ·9;O~tp~isd~~i~gtheye~~~frep~rti~g . ................................. ,.-
3.6 . 5.9
.
22 18
I O:Expenses by programs 3.3 4.3 12 18 : 62%
............ ..........................;.
:

li:Re~e~~esbys~~~ee .+ 5.1 8.8 34 16; 55%

. ···ii!Qu~~tit1~bleobje~ii~eso{il~enexiye~;1 '3.7 ······T ····6.1 22 15' 52%

The Income and Expenditure Account or Income Statement is the single most
important annual financial statement for NGOs. The mean age of this statement
was 3.4 months, slightly over the three months threshold - the oldest statement was
12 months, which was the case in four NGOs. For the Balance Sheet the mean age
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was 5.7 months - 2.7 months over the three months threshold, the oldest statement
being 24 months old.

The Receipts and Payment Account is a routine record that is required to be

updated normally on a daily basis. The mean age of this record was 2.68 months,
1.68 months in excess over the one-month threshold.

A statistical test was run to test the hypothesis that financial statements as
represented by these three statements were provided on a timely basis. Each of the
three financial statements was tested separately. The critical variable for the
Income Statement and Balance Sheet was 3 months, while 1 month was taken to be
the critical value for the Receipts and Payment Account. The test results are
summarised in Table 8.

Table 8: t -test
t-value df sign.
It\\lO- tai Ij
Income and Expenditure 0.416, 22; 0.682
'"\ Balance Sheet I. 729: 19 0.114
Receipts and Payment 1.593: 18, 0.128

9
 .J.J'yl. Assad

From the statistic, there is not enough evidence to reject the [null) hypothesis that
NGOs do not make timely financial statements as represented by. the Income
Statement, Balance Sheet and the Receipts and Payment Account.

The remainder of reports do not have standard time scales. However, quantifiable
objectives during the year of reporting and quantifiable objectives for the next year
would ordinarily be furnished together with annual financial statements. Reporting
revenues by source, expenses by program and quantified measures of output are
details as to what are sources of income of an entity and how the funds have been
spent in achieving pre-agreed objectives.

In terms of the extent of preparation, there were more efforts towards maintaining
and producing financial statement based reports and less so for the non-financial
reports. Incidentally as subsequently observed, NGO officials perceived these as
being more important. Donors and regulatory bodies however, did not perceive
financial statements to be most important. The non-financial based reports were
perceived to be most important.

An attempt was made to measure quality of financial statements in terms of

accuracy. Audit reports have distinctive quality definitions which were followed in
assigning ordinal quality values as follows: clean audit report (J); qualified or
negative audit report (2); and (3) ifnoaudit was conducted.
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NGOs have been reported to be difficult in releasing audit reports (Kaijage el af.,
1997). This study did not request for a copy of the audit report, instead
respondents were 'required to indicate the type of audit report they received for
each of the years between 1992 and 1996. While it ensured response, a number of
NGOs chose not to respond to the question. Of those responding there remained a
possibility that responses represented not actually what was the type of audit report
receiyed but rather what respondents preferred to have received. Interpretation of
this variable was therefore made with caution. Table 9 summarises audit reports
indicat~d to have been awarded between J992 and 1996.

Table 9: Audit report awards 1992 - 1996

Year, Audit quality response
Clean Qualilied Negative No response , Total
1996' 20: 61%' l' 3%' 9, 27%: 33: 100%
.......... "j ... ..•.
1995: ····i·6~·····4·8o/~r· ········Sr . . "{ 5'%~ 12 36%:
.~ ""

33: 100%
i994! 13139%; 5: 15%: 1:3%' 14: "42%1 331
..............,....""".L ....."....................... ~ ................................................................
100%
L ....... .

42%' 3: 9%: 16: .48%1 33: 100%

2:6iY~f , .......... ·~r20;6io;.,r
33 iOO%

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 Business Management Review Vol. 7, No. J

The relatively high non-response rate for the audit question is consistent with the
experiences of Kaijage et al., (1997). Of responding NGOs 61 percent were awarded
clean audit reports in 1996. The trend indicates improving audit report opinion between
1992 and. 1996, rising from 33 percent clean reports in 1992 to 61 percent in 1996. We
however, further tested consistency' between quality of audit report awarded .with a
number of variables that may have influenced the type of audit report awarded. These
were; quality of accounting perso'1nel, financial resources, and.' the state of record
keeping. The relationship between each of the variables and the type of audit report
awarded was observed for 1996 - the most current year of reporting.

Type ofaudit report and qualification of accounting personnel

All eight NGOs, which employed full professional accountants, received clean audit
reports. Of those. which employed semi-professionals, 78 percent were awarded clean
audit reports while of all NGOs which employed technicians 50 percent received clean
audit reports and the other 50 percent did not. Of the 3 negative opinion reports
awarded, 2' were associated with' NGOs with technicians heading the accounting
function . .

To test robustness of the relationship between quality of accounting personnel and audit
report awarded the Kendall tau e test was ru'n from;cross tabulations. Tables 10 and 11
summarise cross· tabulation results between professional qualification and. type of audit
report issued and the test statistic results;

Table 10: Cross tabulation of professional qualification by type of alldit report

, Professional ' Semi-professional ' Technician ' Total,
....... , ····T~··········

Audit report i
Clean 8: 100%, r 78%: 50%' r
1 8 1%
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2:
................ " ........ ... " .. .. .. •......• "..... .. .
~
'~""
·····1'···
Qualified -' 1 1 1%: .. j 5%
Negative
........................"....... . ..
·························\T
11% 2\ ······50°;.,i·
····JT··· 14%
Total 8, 100%: 9, 100%; 4, 100%, 2 1 100%

Table 11: Kendall tauc test

Valu!: Sign .
... ....................................... ..
Two-tail
Kendall tau e 0.125 • 0.27031

There is not enough evidence to reject the [nUll] hypothesis that an association did
not exist between professional qualification and the type of audit report awarded.
Abayo, Adams and Roberts (J 993) in a different study of corporate disclosure
quality in Tanzanian companies had found a similar relationship.

Type of audit report and finanCial resources

Eleven of the 12 NGOs in .the sample"with budgets of over US $100,000 received
clean audit reports. Similarly, allNGOs responding to the audit type question with

11
 JM Assad

a budget of less than US $10,000 received clean audit reports. NGOs in between
those budget ranges, i.e. less' than US $100,000. but more than US $10,000 were
identified with less than clean audit type of opinion. Table 12 summarises cross
. tabulations between budget size and the type of audit opinion awarded.

Table 12: Cross. tabulation of budget size and the type of audit opinion
Audit report . <US$ <US$ I <US$ i <US$ i <US$ >US$ I No. : Total
10,000 50,000 i 100,000 i 500,000 i 1,000,000 1,000,000 i
Clean 100% 60% 75% 86% 100% 100%' 20 : 83%
..:...._....~.:. :............................;..................................+..............................,..........................L.....................!_..
Q u a l i f i e d ! 25% i I 4%
-NegatI~e
1
........ ,. 40% · · · · · r 14%1·. . ... ·········1····· .. ············ ..........:... ......
~

3 13%
Total i 100% 100% 100% 100% 100% 100% 24 i 100%
NGOs that received large funds probably experienced stricter compliance standards
and accounting requirements. These are much visible and come under increased
scrutiny. In these types of organisation internal management and external
financiers also ordinarily demand better information systems. Small budget
organisations have narrow and focused activity ranges that can be restricted to a
single project. It may be relatively easier to keep track of finances in such entities
without extraneous effort - when management is committed to doing so. However,
four out of six such small budget entities chose not to answer the question on audit
quality. It is possible only the best face of small.budget NGOs was seen. The bulk
of respondents with less than clean bills of financial health fell in between the two
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budget ranges. These are middle range budget NGOs, which are probably not large
enough and are not subjected to strict compliance st,mdards.

J )'Pe of audit report and the state of record keeping

Twelve (60 percent) of 20 NGOs receiving clean audit reports kept a complete
double entry system. 8 (40 percent) kept less than a·double entry system. Two of
the four adverse bills of audit were awarded to NGOs that kept the least form of
records. Table 14 summarises cross tabulations between the state of record keeping
and the type of audit report awarded.

Table 13: Cross tabulation of state of record keeping and type of audit report
; Source documents
················ ..t·..
i Cashbook Double entry
........i ..•.•. _.•.•._..••.•..•••_ ·..•••••••..
;. Total
···1······ .................,...._...... .
Audit report
Clean 12 60% 100%
Qu~lified 1 , 100%
Negati~~········· . · · ....·
2 67% 3 100%
··..·.."'m·._ ............... . ...1.:
Sub-total 14 58% 24 100%
No audit 2 22% 9 100%
Total 16 49% 33 100%

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 rusiness Management Review Vol. 7, No. /

On a cursory view of figures in Table 13 a relationship is observed between the

state of record keeping and the quality of audit report awarded. Sixty percent of
clean reports are awarded to' entities maintaining a double entry. system. Forty
percent of the entities maintaining only source documents receive less than clean
reports, while only two (14 percent) of those with double entry systems receive
such reports. Those without proper books account for seven (78 percent) of all nine
entities, which did not submit audit information.

The [null] hypothesis that there was no relationship between the state of record
keeping and the type of audit report awarded was tested using the Kendall tau e
statistic. Table 14 summarises the results.

Table 14: Kendall tau e test

Value Sign.
Two-tail
Kendall tau e -0.06251 0.62421

Statistically there is not sufficient evidence to reject the null hypothesis that there.is
no relationship between the quality ofaudit report awarded and the state of record
keeping. The statistic shows a large margin to. the rejection region, as such even a
less conservative confidence would not. result in rejectioft of the null hypothesis.

If financial statements were prepared using available records, there ought to be a

significant relationship between the tow:o variables tested,' sufficient- to allow
rejection of the null hypothesis. The basic audit procedure starts with being
satisfied with sufficiency of internal~ecords and controls, which then guarantees
Reproduced by Sabinet Gateway under licence granted by the Publisher (dated 2013)

accuracy and reliability of transactions recorded - and by extension, the financial

statements. These statistical results imply that either excellent financial statements
were able to be produced from rudimentary records, or the audit reports types
under analysis were exaggerated on the better side.

Degree of agreement towards a common report(ng framework

Independent annual audits can be costly and may not be cost justified or even
possible, depending on size of the organisation. Donors seemed to acknowledge the
limitations of audits in that'they did not wholly rely on independent financial audits
for assurance of quality and accuracy. Audits were conducted by 8 (67 percent) of
donors, donors' own examination was relied upon by 10 (83 percent) of donors,
while 8 (67 percent) were prepared to use some form of participative review.

Instead of each donor spec.ifying format, content and frequency of reporting and
then mount assurance mechanisms, a, general reporting framework would
collectively address most of donors and,other users~ concerns, if donors and other
stakeholders were prepared to·pu~sue that Oin!ction.

13
 J.M. Assad

Donors, contributors and regulatory authorities were asked on their readiness to

agree towards a general reporting framework. Specifically the following question
was asked 'Multiple sources of finance in NGGs ca'use accounting problems and
compliance costs when each- financier/donor prescribes its own accounting
requirement. How agreeable would your organisation' be toa general accounting
and reporting framework for NGGs to cater for conlmon interests of donors,
contributors and other constituents?' Table 15 summarises the response.

Table 15: Donor positions on reporting framework

Position
Not at all agreeable 3 18%
Agreeable but donors subordinating other users 3 18%
Generally agreeable 7 41%
Very agreeable 4 23%
Total 17 100%

While 3 (18 percent) of donors were not at all agreeable to the idea of a general
accounting and reporting franlework, four (23 percent) were'very agreeable'to the
idea. The majority were agreeable in varying degrees of acceptance. It would seem
a general accounting and reporting framework is an idea that could be implemented
to the satisfaction of all parties, users and providers of information.

lmportanceof'user groups, information types and reports

Reproduced by Sabinet Gateway under licence granted by the Publisher (dated 2013)

Perception 01 importance plilced on in/ormation user groups

In the absence, of a regulatory mechanism guiding which type of information
should bOe provide'd" to which gro'up of users, providers bf information would
disclose information which the'y perceived to' be important to the most important
user groups. We set out to establish which were the most important user groups
from the perspective of NGO officials. The specific question asked was 'Please
rank in the order of importance, your view of the most important users of periodic'
reports and annual statements of your NGO'. Users were identified among these:
Trustees, Donors and contributors, Government officials, the local community; the
general public, and NGO employees. Ranks were assigned on a five-point ordinal'
scale as follows: [I] Not important; [2] Slightly important; [3] Moderately,
important; [4] Very important; and [5'] Of vital importance.

Donors and contributors were ranked as the most important single user group with
the least standard deviation. Seventy six percent of respondents' ranked thiS user
group as of vital importance. Trustees,'NGb employees, Government officials, the
Local beneficiary comm~nity and the General public followed 'in that order of
importance. Table 17 summarises user-groups by order of perceived importance'.

14
 Business Management Review Vol. 7, No.1

Table 17: User groups by order of perceived importance

Mean . Rank . Ranking Standard
Rank. Position of"5" Deviation
Trustees 3.85 2 54% 1.59
D~nors~nciconirjbutors . . . . . . . . . . . . . . "'4.59'" ............................... ~ ...... .
76% 0.91
............... ~ ..... ...........
Go~~rn;~~ni offiCials 3.17
.................................
4
: .................................. 1 ................................... _...
~ ...................
14%
~.~

.1.2
local beneficiary community 2.93 5 15% 1.38
Th~g~n~r~ipublic . . . .. 2.59 6 11% 1.37
..........j...... .
NGO~mploy~~s .3.79 3 41% 1.35

Results' indicate the importance NGO officials attach to donors and contributors as
the most important. user group. In this regard NGOs would perceive their utmost
accountability as being to donors and contributors: These results are generally
consistent with what has been observed for Southern NGOs where Donors and
Northern NGOs··featlire high in. the accountability matrix and members and
beneficiaries low (Edwards and Hulme, \996; .Shah and Shah, \996). Donors and
contributors have a high capacity to demand reports and infornlation and 'also have
the capacity to impose sanctions on individual NGOs. Their identification as the
most important user group' i~ 'consisterit with these capacities which other
stakeholders are not endowed with.

Moreover it has been argued that the fiduciary relationship between NGO management
and those who provide NGOs with funds is greater than NGOs obligations to
beneficiaries. It cannot be ignored that there is a structural constraint in making NGOs
Reproduced by Sabinet Gateway under licence granted by the Publisher (dated 2013)

sufficiently accountable to beneficiaries - however commendable that might seem

(Uphoff, 1996). The question however is. do the ranks match legitimate claims other
users have to information from NGOs? Do NGO employees have a stronger claim to
information than the local beneficiary community? Most probably the local community
and beneficiaries have a high stake in operations and continuance of NGO services,
although not directly ineasurable in monetary terms. A similar argument could be
made for the Government. There ought to be avenues for some accountability
relationships to develop and be strengthened between NGOs and other stakeholders
such as benefiCiaries. The most' basic information needs of the respective major user
groups have to be established, and re-prioritised. Then the question of how best those
needs can bemet could be addressed and a reporting framework worke'd out.
..
Perception ojimpor,tance placed on in/ormation types alUl reports
Having established that donors and contributors are perc.eived to ·be. the most
important user group, we sought to establish convergence of importance .attached
to specific information types and reports between providers of. information (NGO
officials) and user groups (Donors, contributors and regulatory· authorities). The
two groups were asked to rank identical iriformation types and reports on an
ordinal scale as follows: [I] Not important; [2] Slightly important; [3] Moderately
important; [4] Ve:y imp.ortant; and (5] Of vital impo~ance.

15
 J.M. Assad

The specific request to NGO officials was 'As an NGO, other quarters, like
donors, contributors and regulatory authorities, may be interested in your work
. and performance. Consequently these parties may require some information from
NGOsfor a number ofreasons. We are interested in your perception ofthe level of
importance you place on some information types. Please, assign a number
between J and 5 on each of the information types ... to indicate the level of
importance you place on each. '

The request for Donors and regulatory authorities was "As an interested party in
the work and performance of NGOs you will be interested in some information
from NGOs '" for evaluation purposes. We are interested in your perception of the
level of importance you place on some information types. Please, assign a number
between J and 5 on each of the information types to indicate the level of
importance you place on each. "

Responses indicated major differences in perception of importance between NGO

officials and Donors and regulatory authorities. Table 17 summarises mean ranks
and rank positions for the two groups.

Table 18: Mean ranks and rank positions between NGOsand Donors
NGOs Donors
"................ ········.... ·T
: Mean Rank Mean Rank
: Rank ! Position I Rank osition
I Income and Expenditure Account 4.53 I 4.17 4
Reproduced by Sabinet Gateway under licence granted by the Publisher (dated 2013)

................................... ........ ; ... .

Payments Account 4.29 3 . 3.37 9
. . . . . . jTB~jai;c~Sh~~t~~·Siatem~;;t·ofA~~etsa;;d······. . · · · · · . . · . · · · ;· · ·. ·,····:··::·····+·····.. ···'··2:·· ............. ; 3.05
10
i Liabilities
. . ····41Ca~hFio~Siateme;;t II
......,,!.....

2.74 12
· · · . 5tA·~iate;;;~;;t~fthe··g~~js~itheNGb 4 ; 4.42 2
.. ~. .....• _. ..-. . .........._.- ................................... .... .........
~ ~

6!Information concerning the general problem or ! 4.2 5 4.58

'need area with which the NGO is dealing, giving its L
j!~!~gl::.~r1il::t.iy!!!~..S . " . . . . _ . . . . . L . . . . ..: . . . . . . . ......., . . . . ."
J~e.~~:~~~n;~~~~~;~~~;~~.~:~I~~~~::.ti~:S of Ole J 4 9
....
4.37

2:84····
3

···=~~~~;~~I:~,~~G~~~"gih;""J
..
3.34 12 II
.+. ·····f······
3.81 10 3.94 6
........:....: __ ..:.-j-- •.. ···f····..
IO iReporting of expenses by programs, d.istinguishing 4.12 7 3.67 7
ithe major programs from support and
... J~~.'.!1..ir.1..i~!~1it!ye.. .~e.!yi~.~:. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .. ..~ ................ ......
' --.......
II !Reporting revenues by source <.iistinguishing 4. 19 6 3.42 8
ibetween donor grants. government grants, profits
itrom business ventures, investment income and j.
, . . . . . . . :~!~~s.~!I'. ~~I~~~.t!'!~. i~y!'!!ll!~~.................. ............,...... ................; ..
......... ,.,.
5 ,.
12jA statement of quantifiable objectives of the next 4.03 8
!year

16
 Business Management Review Vol. 7, No. J

Information concerning the general problem or need area with which the NGO is
dealing and its range of activities; a statement of goals of the NGO; and statement
of the quantifiable objectives of the year being reported upon, were ranked first,
second and third respectively by donors and regulatory authorities. These items
were ranked fifth, fourth and ninth respectively by NGO officials. A statement of
quantifiable objectives of the next year was ranked fifth in importance by donors
and regulatory authorities. This item was ranked eight/,1,by NGO officials. All these
items are non-financial based.

As for financial statement based information, NGO officials ranked first, second
and third, the Income and Expenditure Account, Balance Sheet and Receipts and
Payments Account respectively. Donors and regulatory authorities did not attach
utmqst importance to these items. They were ranked fourth, tenth and ninth
respectively. All groups however, were in close agreement over the Cash Flow
Statement, which was seen as unimportant. This would be a reasonable position for
NGOs because sources and uses of funds are normally predictable with little
variation.

The perception of importance NGO officials placed on financial statement based

information types may be explained by the statutory nature. of their rf<quirement.
On registration NGO officials learn of the importance of financial statements to the
regulator and the consequences of non-submission. The regulatory context in
which many formally registered NGOs operate is dominated by financiaireporting
parameters. This is partly a consequence of the ease of establishing specific
financial and quantifiable criteria for measurement and appraisal. Annual' financial
Reproduced by Sabinet Gateway under licence granted by the Publisher (dated 2013)

statements such as Income Statements, Balance Sheets and Cash Flow Statements
are general purpose; they need to be prepared only as a minimum housekeeping
requirement. NGOs ought to be in a position to produce supplementary information
of specific relevance to evaluation of their operations. A sound financial system is
however, a very crucial component in the development of organisational
information systems. Alternative measurements and reporting arrangements work
in tune with, arid must be supported by, accounting systems unless organisations
are small and informal arrangements suffice.

The Mann-Whitney U test was used to test the significance in differences of

perception of importance of information types and reports between the two sample
groups. Each of the information types 1-12 was tested separately for the two
groups. The resulting statistics. are· summarised in Table 18.

17
 JM. Assad

Table 18: The Mann-Whitney U test results for differences between NGOs and
Donors
Item Iln.f?rmation or report type , Value 1 Sign.
. [two-tail] i
I ,Income and Expenditure Account 100' 0.3951
2rR~ceipts and Payments Account 76(···· 0.067,***
or Statement of Ais~ts~;~dl...iabiiiti~s .... , 0.003!*
·······6105' 0.211,
............. L. ...
100.5, 0.261...:L..-..
mation ~~;~~~~ningth~g~I~~~aip~~bj~~;;~ne~d~~~~;iih 7805: 0.0751***
.................... ! A s·t;i~~;~;~~ft~~g.~:~~f~~~I~i~~~~J~~:~t:~:c;~v:Y~~:il~g' ·7505' ···O.oj!** . .
···8[X~fs7~~:;.~eO'~~~i;;~ft~~~~~~f tj~eNGO 10 j . . 0.2991
. . ···9:Me~~~~es~i'ti~eo~ip~ioiij~~N GO d~~j;~gih~yea~;;f~~p;;rtingr I 06.5 , . . ··0:403:
.. iToT .. ·0:4841
10I!.~;~~~:f~~I~;~t.:;;~;.t~~1~~r;~~~~;~~~;:~~;~~~~~~~ftll~1=~j~l:
II [Reporting revenues by source distinguishing between donor ........ ·····96To.217·
!grants, government grants, profits from business ventures,
,investment incomeand other scl f generated revenues
····i2·Asi~i~;;~~;;i;;Tq~~lliih~bje;;bj~~ii~es;;ytl;e;;e~tyea~ ···74io:()44\**

* significant at I percent
Reproduced by Sabinet Gateway under licence granted by the Publisher (dated 2013)

** significant at 5 percent
*** significant at 10 percent

The test results indicate that there is sufficient evidence to conclude that there are
significant differences between the two groups in information types concerning
Receipts and Payments Account; Balance Sheet; Information concerning the
general problem or need area with which the NGO is dealing giving its range of
activities; Statement of the quantifiable objectives of the year being reported upon;
and Statement of quantifiable objectives of the next year.

Conclusions
Accountability is effectively discharged when both providers of information and
users of information share a common understanding of what shall constitute key
indicators of performance, what form they have, their content and frequency of
delivery of information. The primary conclusion of this study is that such a
common understanding did not exist.

NGOs as providers of information considered donors as the single most important

user group. That is consistent with financial involvement donors have in the NGO
operations. Other user groups such as local beneficiaries, regulatory authorities, the
government and the general public are subordinated in importance. As such,

18
 Business ;\;Janagemelll Reviell' J '01. 7. No. /

repOiting relationships do not reflect legitimate claims users, other than donors,
have on NGO operations.

Even taking donor information needs as synonymous with all other users needs,
there are significant differences in perception of importance, between providers of
information [NGOs] and users [Donors]. NGOs considered financial statement
based reports and statements as of utmost importance, while donors placed utmost
importance to non-financial but quantifiable reports. Examples of such repOits are
quantifiable objectives for the year being reported upon, and quantified objectives
of the subsequent year. Not that financial information relegated to unimportance
but it is merely taken as a basic house keeping function, and as a benchmark to
which other supplementary reports must be added for comprehensive
interpretation.

The basis on which information is prepared cannot be said to be user driven

because these needs have not been identified in a systematic manner and because
some user needs are assumed anyway. User need driven reporting relationships
encourage managers to pursue goals of the organisations, they help to establish
acceptable control and performance measurement systems that are consistent with
long term objectives of entities, and they encourage use of resources efficiently and
in the interest of organisations, All reporting arrangements need not be formal and
costly, there are other informal and low cost alternatives that can be worked out
and institutionalised, The absence of such a reporting relationship should be a
concern to all players with interest in long-term delivery NGOs bring to the
society,
Reproduced by Sabinet Gateway under licence granted by the Publisher (dated 2013)

Recommended best practice was not commonly used in the methods and bases for
recording accounting transactions. Despite the inherent weaknesses in financial
record keeping, NGOs identified neither book keeping nor specific accounting
requirements, as areas presenting difficulties. Regulatory authorities have played a
weak role towards improving affairs in NGO reporting. The Tanzanian government
has a good administrative network that could have assisted reporting relationships,
if used constructively, Perhaps, government offices may not be able to attain
sufficient isolation from the negative attitudes associated with 'government
regulation and control' of NGO, a problem that might be solved through building
genuine trusting relationships between NGOs and government operatives.

End Note

SPSS/PC™ was employed in dala analysis.

Kendall taub and laue are rank correlation coefticienl slalislic teslS used for cross
labulations. While Kendall taub deals with square data arrangements. Kendall tau e
is suitable for rectangular data arrangements.

19
 ./..1/, /.I\"d

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D<:I doping c:ountrics: rh~ Cas~ or ranzania . .lolll'llol oj'lllIemu/iollul .lcCOlllllillg,
,llIdilill.~ ct 'f'UyuI/OIl. Vol. 2. ]\00. 2. pp. 137-15()'.

Hr<:lL E (19'J3) Vollintar~ ,\g~IH;i.:s as Ikl'.:lopl1ll·ill Organizations - Th~ori~ing thc I'robl<:l11

or J-:nki.:nc:~ and :\<':c:ollntahil it~. /)el'dOfJ/II<'1I1 ulld (,hollge: Vol. 24. Issu<.: ")
pp.26'J-:104.

Hroadb.:nl. .I and (iuthri.: . .I (19<)2) Ulang.:s in thl.: 1'1Ibli<.: S':<.:t,lI" ,\ R<':li<':li, or I{c<.:cnt
·Alt<.:rn<1lil'':· :\c:<.:ountin.!! RC'Larch. ·ICCOlllllillg. .. llIelilillg ,\, ICCOIIIIIUhilill'./OIl/'/iu/.
Vol: 5. No, 2. pp ..1-11

DOl1ll!trius. N ( 1992) Sociell .\IUli.l'lic.I' (:sill,!!, SI'SS. I-Iarp~r Collins,

i.'dllurds. M and D, Ilulml.: (19%) Too Clos<: li)r Com/i)rt'! Th<.: Impact .01' OJ'/i<.:ial Aid on
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({ccc:nt ({<.:limns in th.: tjK I'uhlic: S<:<:tOL ,ICCIII/Illillg. ,llIdilill,!!, ,( ,ICCOIIIIIuhilill'
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J-'inanc:ial ;\c:cI)unting St[lIldards Board'( 191)3) Slulell/elll 0(/' ill'l/lc(ul . kc 011 III ill,!!, ,SIOlldol'ds
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(ira~. ;\ and knkins. 1\ (I')')]) COII<:S IiI' !\C:l:Ountability' in th<: N<:II 1'1Ibli<.: S<:<:toL
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URT (I')'))) /JljJ/OlIl£llic (11111 ('o"'I'/i/,,/' USI. \lilliSll'~' or Foreign :\Ibirs and Inll:rnational
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,1m ;11101 ich Colkgl' Puhlishers.;

21