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. I The findings of the study was intepr4eted by use to tables and percentages and the researcher took a sample 35 respondents was 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 the4 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 the4re 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.
