Abstract
Research has demonstrated that nonprofit organizations are committed to the performance accountability of service delivery. However, nonprofits often lack the organizational capacity to track service performance as compared to local government. This article presents a case study on how local government can assist nonprofit organizations with building performance capacity for results-based management in the context of mutual accountability. The premise is that local government officials are accountable for why public dollars are granted to nonprofits and for whether those funds are used to accomplish their intended purpose. This research demonstrates that local government can expand the performance capacity in nonprofit organizations with an investment of resources in training and technical assistance and that nonprofits are receptive to results-based management. It also finds that leadership and collaboration are fundamental to mutual accountability.
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