FINANCIAL SUSTAINABILITY FOR NGOS IN PLATEAU STATE: THE IMPORTANCE OF DONOR FUNDING AND INTERNAL CONTROL MECHANISMS
Keywords:
Non-governmental organizations, Donor funding, Internal control, Financial sustainability, Nigeria.Abstract
This study examines the impact of donor funding and internal control on the financial sustainability
of non-governmental organizations (NGOs) in Jos Metropolis, Plateau State, Nigeria. Data were gathered
from 285 respondents through self-administered questionnaires distributed among Finance and Accounting
department, Human resource department, Administrator and Field officers. Three hypotheses were formulated
and tested using the Statistical Package for the Social Sciences (SPSS) analysis tool with Multiple Regression,
One way ANOVA, and Krukal statistical tools. The study revealed that poor management of financial control,
inconsistent donor funding, and poor community involvement affect the sustainable funding of NGOs in Jos.
The study concludes that proactive community involvement, diversification of income sources, good donor
relationship management, capacity building, and government involvement are among best practices to ensure
the sustainability of NGOs in Nigeria. This study highlights essential measures needed to foster financial
sustainability for NGOs towards fulfilling their respective missions and obligations.
