사회서비스 제공 비영리조직에 대한 보조금과 감사 간의 관계에 관한 연구 : 사회복지기관 종사자 인식을 중심으로

초록

Most social service delivery nonprofits depend their program budgets on governments or nonprofit foundations. Nowadays, it has been a hot issue whether auditing for the grants is necessary or not. On the basis of this, this study proposes two research questions. 1) Is it necessary for governments(or nonprofit foundations) to audit for the grants they provided? and 2) is there any different behaviors between governments and nonprofit foundations to give grants and/or audit social service nonprofits? Analysis results presents 1) auditing is necessary but it seems not desirable to audit for all grants and 2) the nonprofit foundation is a bigger sponsor than governments, but it audit relatively small number of grants it provided.

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