This document discusses accounting and auditing methods for evaluating the performance of non-governmental organizations (NGOs). It notes that NGO financial statements often do not align with activities reports, making performance evaluation difficult. It recommends addressing issues like accounting for in-kind contributions to better align reports. The document also recommends that NGO audits move beyond mere compliance to include performance and social audits, using guidelines from the International Organization of Supreme Audit Institutions. This more comprehensive approach evaluating both financial and non-financial measures could better assess whether NGOs are achieving their goals effectively and efficiently.