Supervision of Non-Governmental Organizations in Guatemala
DOI:
https://doi.org/10.36958/sep.v8i1.333Keywords:
supervision, ONG, transparency, regulation, autonomyAbstract
OBJECTIVE: evaluate the oversight mechanisms applied to Non-Governmental Organizations (ONGs) in Guatemala, analyzing the legal framework, the control systems implemented and their impact on the transparency and management of these entities. METHOD: theoretical construction based on bibliographic review and reflections, consulting academic sources and previous studies to critically analyze Non-Governmental Organizations (NGOs) in Guatemala, guaranteeing a relevant and updated theoretical framework. Sixteen articles were reviewed, of which 14 were used because they met the search variables. RESULTS: it was identified that the current legal framework establishes regulations that strengthen the oversight of NGOs, with an emphasis on accountability and transparency in the use of resources. Likewise, it was found that control mechanisms, such as audits and supervision by the Comptroller General of Accounts, have improved the internal management of organizations. It was also determined that the reforms have raised concerns about the autonomy of NGOs, especially related to access to international financing. CONCLUSION: the inspection has contributed to increase transparency and efficiency in the management of NGOs in Guatemala, it has also presented challenges related to their operational autonomy. Organizations that adopt good governance practices are better prepared to face the demands of the regulatory framework, but it is crucial to find a balance between state control and the freedom of action of NGOs to ensure their sustainability and effectiveness in country´s social development.
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