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The financial management of donor funds : a case study of Namibian non-governmental organisations

Mini Dissertation (MCom (Financial Management Science))--University of Pretoria, 2012.

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Other Authors: Maree, Adele
Format: Thesis
Language:English
Published: 2014
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access_status_str Open Access
author2 Maree, Adele
author_browse Maree, Adele
author_facet Maree, Adele
collection Thesis
dc_rights_str_mv © 2012 University of Pretoria. All rights reserved. The copyright in this work vests in the University of Pretoria. No part of this work may be reproduced or transmitted in any form or by any means, without the prior written permission of the University of Pretoria.
description Mini Dissertation (MCom (Financial Management Science))--University of Pretoria, 2012.
format Thesis
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institution University of Pretoria (South Africa)
language English
last_indexed 2026-06-10T12:39:11.828Z
license_str Other — see source repository
provenance_str_mv Harvested via OAI-PMH from UPSpace — University of Pretoria Institutional Repository
publishDate 2014
publishDateRange 2014
publishDateSort 2014
record_format dspace
source_str UPSpace — University of Pretoria Institutional Repository
spelling oai:repository.up.ac.za:2263/36808 The financial management of donor funds : a case study of Namibian non-governmental organisations Maree, Adele ingemarry@gmail.com Shikangala, Ingemarry Ndatjoonawa Non-governmental organisation (NGO) Donor funds Personnel cost Administration cost Activity cost Organisational sustainability UCTD Mini Dissertation (MCom (Financial Management Science))--University of Pretoria, 2012. The purpose of this study is to look at the financial management of donor funds by Non-Governmental Organisations (NGOs) in Namibia, looking at more specifically, the relationship between the three cost categories, namely personnel cost, administration cost, and activity related cost, and how the relationship affects performance. The study therefore highlighted how an influence on the relationship between the three cost categories could have an effect on the overall results of any program. The study also looked at the sustainability of the various organisations which are donor funded. Twenty organisations from which twenty programs were drawn were sampled for the purpose of this study. One program was selected from each organisation. Each program was assessed for a period of three years based on how the funds were spent amongst the three different cost categories for those three years. Each total cost of each cost category was expressed as a percentage of the program’s total cost for that specific financial year. This allowed a fair comparison of one financial year to the other, one cost category to the other, and one program to the other program. The computed percentage of each of the cost categories showed just how much of the donor funds were spent on the program activities, personnel, and administration costs. The study found that the administration cost was in most cases directly related to either personnel or activities cost. The personnel and activity cost had an indirect relationship, when one increased, the other decreased. The personnel cost was in most cases over estimated in the first year of the program and the activity cost was in most cases under estimated. An increase or decrease in the number of personnel or the volume of activities carried out seemed to have a great influence on the amount of money spent on the administration costs. gm2014 Financial Management MCom (Financial Management Science) Unrestricted 2014-02-26T11:20:43Z 2014-02-26T11:20:43Z 2013-09-04 2012 Mini Dissertation Shikangala, IN 2012, The financial management of donor funds : a case study of Namibian non-governmental organisations, MCom dissertation, University of Pretoria, Pretoria, viewed yymmdd <http://hdl.handle.net/2263/36808> F13/9/974/gm http://hdl.handle.net/2263/36808 en © 2012 University of Pretoria. All rights reserved. The copyright in this work vests in the University of Pretoria. No part of this work may be reproduced or transmitted in any form or by any means, without the prior written permission of the University of Pretoria. application/pdf
spellingShingle Non-governmental organisation (NGO)
Donor funds
Personnel cost
Administration cost
Activity cost
Organisational sustainability
UCTD
The financial management of donor funds : a case study of Namibian non-governmental organisations
title The financial management of donor funds : a case study of Namibian non-governmental organisations
title_full The financial management of donor funds : a case study of Namibian non-governmental organisations
title_fullStr The financial management of donor funds : a case study of Namibian non-governmental organisations
title_full_unstemmed The financial management of donor funds : a case study of Namibian non-governmental organisations
title_short The financial management of donor funds : a case study of Namibian non-governmental organisations
title_sort financial management of donor funds a case study of namibian non governmental organisations
topic Non-governmental organisation (NGO)
Donor funds
Personnel cost
Administration cost
Activity cost
Organisational sustainability
UCTD
url http://hdl.handle.net/2263/36808