This study examines the impact of financial control on the financial sustainability of non-governmental organizations (NGOs) in Dar es Salaam, Tanzania. Specifically, it assesses how transparency in financial reporting, compliance with financial regulations, and internal financial oversight mechanisms contribute to NGO financial sustainability. The study is based on Agency Theory it and follows a Positivist research paradigm with a Descriptive research design and quantitative methodology. A total of 243 respondents, including program managers, grant managers, accountants, senior management team members, and finance officers, were selected using purposive sampling. Primary data were collected through structured questionnaires, while secondary data were obtained from financial reports and policy documents. Data analysis involved both descriptive and inferential statistics, with correlation analysis and simple regression modeling were used to determine the strength and significance of the relationships between financial control mechanisms and financial sustainability. The findings reveal a strong positive correlation (R = 0.757) between financial controls and financial sustainability, with 57.3% of the variation in financial sustainability explained by financial controls (R² = 0.573, p = 0.026). This suggests that effective financial controls, significantly enhance the long-term financial stability of NGOs. The study concludes that robust financial control mechanisms such as clear financial reporting, strict regulatory compliance, and strong internal oversight are crucial for NGO financial sustainability. It recommends that NGOs in Dar es Salaam enhance their financial management frameworks to improve accountability and ensure long-term operational stability. Future research should explore specific financial control practices with the highest impact on sustainability and their applicability across different regions and types of NGOs.
Vaileth Maira (2025) studied this question.