Abstract

Faith-based organizations are important service providers in Nigeria, hence their attractiveness to international development actors. As service organizations, FBOs are accountable to their funder, domestic service regulators and their clients/beneficiaries who have at their disposal legal, financial, service provision oversight and peer regulation mechanisms for ensuring the accountability of FBOs. An assessment of these mechanisms shows that due to political and structural inadequacies born out of the weak nature of the Nigerian state and inconsistencies in the enabling legislations for each mechanism, these mechanisms are unable to ensure adequate internal accountability of funds released to FBOs by international agencies. This article examines the case of the Global Fund to Fight AIDS, Tuberculosis and Malaria and the Christian Health Association on Nigeria to illustrate this.