NGOs play a significant role in post-disaster housing reconstruction and the NGO-donor relationship has an important influence on how reconstruction work is done. Existing literature on NGO-donor relationships indicates that while reporting requirements for accountability to donors demand significant NGO resources, the information gathered for these reports is rarely used in NGOs’ decision-making or in donor’s decisions regarding future funding allocations. There is little information in the literature, however, about this dynamic in the post-disaster context. This disaster context is unique in development work due to availability of funding, resource allocation, and time constraints. After the literature was reviewed, exploratory interviews were conducted with NGO field staff members working on housing reconstruction in post-Typhoon Haiyan regions of the Philippines. Results from these interviews indicated that NGOs frequently and actively use information gathered for reporting requirements to inform decisions about program success and project design. Still, there may be a disconnect between the emphasis donors put on beneficiary numbers and NGO capacity for project quality and sustainability. Further research should investigate the relationship reporting requirements and accountability measures have with project quality.

Anderson, B. (2014). "The Impact of Donors’ Reporting Requirements on NGO Decision-Making and Projects in Post-Disaster Housing Reconstruction." Master's Report, University of Colorado Boulder.