Section 5- Part 1-3

Question 1

Accountability

Answer 1

keystone of democratic government. It is based on the principle that, in a democracy, government operates at the consent of the people. Therefore, it must answer to the people for its actions and results, including how it collects and uses the people’s resources.

Question 2

Accountability exercised

Answer 2

Accountability can be exercised in many ways. Periodic elections, referenda and recalls are effective in holding officials accountable. Other methods are oversight hearings and reports—both financial and performance reports. In recent years, the standards for financial reporting have become more stringent at all levels of government, and there is increased emphasis on performance reporting.

Question 3

Citizens and their Surrogates

Answer 3

Ultimately, government officials are accountable to citizens. The citizenry can be further described as voters, taxpayers and service recipients

Question 4

Accountability- Term

Answer 4

Principle that, in a democracy, government operates by the consent of the people. Therefore, it is responsible to, and must answer to, the people for its actions and results, including the taking and using of the people’s resources

Question 5

Role of Accountability

Answer 5

The concept of accountability contains several elements. One element is financial accountability. Public officials are held responsible for the resources at their disposal. This includes how resources are obtained, how they are used and results achieved. This element of accountability includes compliance with the legally adopted budget and accounting controls.

Question 6

Elements of Accountability

Answer 6

• responding to policy goals set by elected officials;
• fulfilling program objectives in the most cost-efficient manner;
• complying with applicable policies and procedures;
• providing timely and accurate reports;
• exercising good stewardship and long-term sustainability

Question 7

CFO Act of 1990

Answer 7

A 1990 law that, among other provisions, requires the federal government’s major executive branch agencies to have a Chief Financial Officer. Prescribes duties and reporting requirements, and requires audited financial statements.

Question 8

Organizational Accountability

Answer 8

While the accountability of top-level officials has a legal foundation, further steps are needed to promote accountability at lower levels.

Question 9

Other techniques that promote accountability

Answer 9

Balanced budget laws
Restrictions on debt and taxation
Professional qualifications for government managers

Question 10

In GASB Concepts Statement No. 2, Service Efforts and Accomplishments Reporting, five levels of governmental accountability are defined:

Answer 10

Level One: Policy accountability—selection of policies pursued and rejected (value)
Level Two: Program accountability—establishment of achievement of goals (outcomes and effectiveness)
Level Three: Performance accountability—efficient operation (efficiency and economy)
Level Four: Process accountability—using adequate processes, procedures, or measures in performing the actions called for (planning, allocating and managing)
Level Five: Probity and legal accountability—spending funds in accordance with the approved budget or being in compliance with laws and regulations (compliance)

Question 11

Stakeholders in Accountability

Answer 11

Citizens and their surrogates
other government branches and components
other government levels
investors and creditors
future generations

Question 12

Citizens and their Surrogates

Answer 12

Ultimately, government officials are accountable to citizens. The citizenry can be further described as voters, taxpayers and service recipients

By definition, those who stand for election (the chief executive and legislators) are the most directly accountable to citizens. Non-elected government personnel are directly accountable to the chief executive and the legislature, and are indirectly accountable to citizens.

Question 13

Other Government Branches and Components

Answer 13

Due to separation of powers and checks and balances, there is reciprocal accountability among the branches of government. The executive branch is accountable for carrying out programs in a manner authorized by the legislature, while the legislature is accountable for appropriating resources to operate the programs. Under judicial review, the executive and legislative branches may be held accountable by the judiciary. If legislators disagree with judicial interpretations, they may amend the law so it is acceptable to the judiciary.

Question 14

Other Government Levels

Answer 14

One level of government may be held accountable by higher levels of government. For example, state officials who administer the Medicaid program are accountable to the federal agency that provides the Medicaid funds to states. Simultaneously, county officials are accountable to state officials for eligibility determination and other aspects of the Medicaid program.

In some instances, lower levels of governments can test the accountability of higher levels.

Question 15

Investors and Creditors

Answer 15

Government officials are accountable to investors and creditors. Investors include other entities that participate in joint capital projects and capital leases, as well as individual employees who are vested in a government retirement system. Creditors are the individuals or entities who buy government debt instruments. All investors and creditors hold government accountable for its covenants.

Question 16

Stewardship (Future Generations)

Answer 16

Principle that government is accountable for safeguarding assets and promoting long-term economic security of citizens.

Question 17

Demonstrating and Assessing Accountability

Answer 17

Oversight Hearings
Program Evaluations
Reports and Audits
Free Press

Question 18

Oversight Hearings

Answer 18

The doctrine of separation of powers, with checks and balances and judicial review, compels legislative bodies and courts to review executive branch operations. Oversight hearings are a major method by which legislators examine and assess the accountability of executive branch activities.

Question 19

Program Evaluations

Answer 19

Decision-makers, sponsors and other stakeholders may conduct program evaluations or investigations. A common objective of accountability studies is to judge the appropriateness and cost-effectiveness of program activities

Question 20

Reports and Audits

Answer 20

Governments use various reports to demonstrate accountability. During the reporting phase of the government management cycle, entities compare planned inputs and outputs with actual inputs and outputs. At a more sophisticated and difficult level of reporting, outcomes as well as outputs are assessed

Question 21

Reports and Audits - Part 2

Answer 21

Performance reports go beyond financial accountability to address the objectives and outcomes of government programs. Service Efforts and Accountability (SEA) reporting is an effective method to demonstrate government accountability. SEA reports are issued by a few state and local governments and agencies, although a far greater number use performance information to support the budget process.

Question 22

Reports and Audits (Part 3)

Answer 22

The federal government has also embraced performance reporting. With passage of the Government Performance and Results Act of 1993 (GPRA), and its 2011 amendment, the Government Performance and Results Act Modernization Act (GPRAMA), Congress requires executive branch agencies to develop performance measures for key programs and report their results.