Do Spanish NGOs accountability's mechanisms voluntaryly? Analysis of a group of Spanis NGO's of the rules proposed by the Fundation Lealtad

Abstract

This paper begins which a reflection on transparency and Good Governance of Non Governance Organizations and Social Responsibility for non-compliance of accountancy reporting and breach of the legal provisions Afterward are analyzed the breaches of the principles of transparency and ethical practices of 171 Spanish NGOs related to accountancy reporting based on the information prepared by the Fundación Lealtad, specifically the Principle of Presentation of Financial Statements and Compliance with legal obligations which includes nonprofit organizations are required to account annually to the Public. The NGO must submit their annual accounts and activity report to registration or corresponding protectorate. Annual accounts to be drawn up under the General Accounting Plan non-profit entities, must be approved by the governing body of the NGO. Subjecting the annual accounts to an external audit allows them to verified by an independent expert.