The governments oversight and the misuse of surplus funds
Summary :
Table of Contents
- Introduction
- Overview of the problem
- Purpose of the study
- Significance of the study
- Rationale of the study
- Understanding the non-profit sector
- Growth of the American government after WW2
- Governance and structure of nonprofit organizations
- The best of disclosure rules
- The role of grants
- Theoretical approaches
- Methodology/ research questions/hypotheses
- Conclusions
- Works cited
Abstract
This study will investigate the governmental oversight and exemptions that allow for the unchecked misuse of surplus funds within non-profit organizations. For the purposes of this study, surplus is defined as money not earmarked for future projects, or capital projects, unrestricted funds and endowments. This study is significant in that while it can be difficult to ascertain precisely how much surplus money is going to personal gain, one can document income and thereafter, the percentage of income going to compensation and the rate of increase per year. Therefore this study will rely on quantitative data regarding 100 medium (100-249 employees) to large (over 250 employees) non-profit organizations. Data will be acquired regarding percentages of surplus monies available in each of the years 2004-2005, and this data will be compared to the percentage of salary increases given to principles in each of those years. This figure will then be compared to the level of government intervention ascribed to each of these organizations in the form of the number of external audits performed. This will allow for an analysis of the correlation between government management and the proper use (as opposed to the misuse) of surplus funds.
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