Advanced International Journal for Research

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Volume 7 Issue 3
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Comparing Financial Management of NGOs: Trust vs. Society Act in Tiruchirappalli

Author(s) Mr. Antony Joseph Prabakar, Prof. Dr. T. Giftson
Country India
Abstract Background: In the management of Non-Governmental Organization, the core areas are legal compliance, accountability, and financial management. Among these, NGO priorities program implementation over financial reporting and bookkeeping maintenance, necessitating a primary focus on financial management.
Objective: The study examined the financial management of NGOs comparing the Indian Trust Act and Societies Registration Act in Tiruchirappalli District of Tamilnadu.
Methods and Material: The Tiruchirappalli District has 224 registered NGOs, of which 60 were chosen through the lottery system and simple random sampling techniques. The chosen research design is descriptive.
The semi-structured questionnaire was prepared and utilized. The questionnaire was distributed via email and Google Forms. The Statistical Package for Social Science, version 20, was used to analyze the gathered data.
Results: The study reveals that NGOs registered under the Societies Registration Act are a higher number in complying with basic books, computerized accounting, project-wise books of accounts, all financial transactions are recorded, vouchers are supported by adequate documents, statutory audits are conducted, and annual reports are published than NGO registered under the Indian Trust Act
Conclusion: The study suggests that NGOs have to comply with statutory requirements in maintaining the books of accounts, regular reporting to the government and donors, and ensuring transparency in keeping recent legal amendments to the Finance Bill 2021.
Keywords Financial Management of NGOs, Accounting, Book Keeping, Books of accounts
Field Sociology > Administration / Law / Management
Published In Volume 7, Issue 3, May-June 2026
Published On 2026-05-15
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E-ISSN 3048-7641
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