An assessment of financial accountability practices in non-governmental organizations: a case study of the Uganda cancer society.

Abstract

This study examined financial accountability practices at the Uganda Cancer Society (UCS), focusing on financial management systems and procedures, internal controls and audit practices, institutional and capacity-related challenges, and strategic interventions for improving accountability and sustainable resource utilization. The study was anchored in Agency Theory, complemented by Stewardship Theory and Legitimacy Theory. A quantitative descriptive cross-sectional survey design was adopted. From a population of 150 employees and officials, 108 respondents were selected using stratified random sampling. Data were collected using a structured questionnaire between 1 and 30 June 2026. A total of 102 completed questionnaires were returned, representing a response rate of 94.4%. The instrument achieved a Content Validity Index of 0.897, while construct-level Cronbach’s alpha coefficients ranged from 0.863 to 0.905. Data were analysed using SPSS version 27 through frequencies, percentages, means, and standard deviations. Respondents generally reported established financial management systems and procedures, particularly transaction recording, financial reporting, and documented financial policies. However, segregation of duties, budget monitoring, and procurement transparency received comparatively weaker assessments. Internal controls and audit practices were also positively assessed: 90.2% of respondents agreed that external audits were conducted annually, and 87.3% confirmed adherence to authorization procedures. Nevertheless, implementation of audit recommendations and board oversight each attracted agreement from 77.5% of respondents, indicating areas for improvement. The principal reported challenges were delayed donor funding (88.2%), limited financial resources (85.3%), weak policy enforcement (83.3%), and inadequate staff training (80.4%). Respondents strongly supported a long-term financial sustainability plan (94.1%), stronger internal audit functions (92.2%), enhanced donor engagement and transparency (92.2%), continuous staff training (91.2%), and performance monitoring (91.2%). The study concluded that UCS has an established foundation for financial accountability, although respondents identified implementation gaps, resource constraints, and capacity limitations. It recommended strengthening segregation of duties and budget monitoring, establishing an audit-recommendation tracking mechanism, enhancing board oversight, investing in staff development and appropriate accounting technology, and diversifying funding through a comprehensive financial sustainability strategy. These measures should be supported by transparent donor communication and monitoring that links expenditure to programme outcomes. The findings provide organization-specific evidence to guide accountability improvements; their descriptive and single-organization scope limits causal conclusions and wider generalization.