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Public accountability means the obligations of persons/authorities entrusted with public resources to report on the management of such resources and be answerable for the fiscal, managerial and programme responsibilities that are conferred.
GENERAL GUIDELINES
The following general guidelines are recommended for promoting public accountability:
With the increased pace of national development, the objectives and the norms by which programmes and investments can be evaluated should be explicit and quantified wherever possible by the planning and approving authorities to facilitate a meaningful review and analysis of their results. Development of adequate information, control, evaluation and reporting systems within the public sector will facilitate the ac countability process.
The regulatory or central agencies within the administration should increasingly perform supervisory and review functions and establish satisfactory performance standards and criteria for determining actual progress and productivity against predetermined objectives and tar gets. There is a need to develop cost consciousness and to inculcate greater efficiency and efficacy in the utilisation of resources.
As the traditional accounts still provide an important and effective means of discharging accountability, appropriate authorities in Govern ment should ensure the promulgation of generally accepted accounting standards for financial reporting and disclosure relevant to the needs of the public sector. As a corollary measure, a strict enforcement of these standards is equally necessary.
The existence of systems of appropriate safeguards and mechanisms for implementing prompt corrective measures would certainly assist in better discharge of accountability. The laxity in enforcing reprimands and other punitive measures for failures, abuses or malpractices will only weaken the accountability process.
While the primary function of SAIs in the past has been to express an opinion and lend credibility to the financial statements of the various public sector entities subject to its audit, its role should now be more performance oriented. They should make efforts to equip themselves adequately for their expanded responsibilities and be conscious of their own accountability.
As a considerable proportion of expenditure on development and on investments is incurred by public authorities of one kind or another, and moneys raised to meet such demands, all these activities should be subject to audit or review by the SAIs. The acquisition and disposal of public resources and assets, and the achievement of objectives require attention. The SAIs must progressively conduct more value for money audits aimed at evaluating the performance of these entities including the efficiency and effectiveness of their programmes.
SAIs should, where necessary, secure legal mandate enabling them to do the audit of all public enterprises. A clear and unequivocal legislative mandate outlining the powers and responsibilities of the SAI to under take performance audits in all areas of government activity should also be obtained.
Improved utilisation of all audit resources could be achieved if SAIs worked more closely with internal audits and were to provide guidance and advice to them in the development of their activities where re quested or as necessary.
For audits to achieve maximum results in promoting accountability, audit reports must have relevance, receive wide publicity, be objective, responsive, current and accurate. The need for timely discussions of the reports of SAIs by parliamentary committees and remedial actions taken thereon cannot be overemphasised. The SAIs should also ensure that follow-up actions on such measures are undertaken.
2006-06-18 19:11:07
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answer #1
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answered by mallimalar_2000 7
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If you do something which affects people in some way(good or bad) is called public accountability. Example: littering
2006-06-18 19:11:32
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answer #2
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answered by dheeraj 1
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Free accounting services for small businesses. (You know, like other public works, such as roads, medicine and war.)
2006-06-18 19:20:01
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answer #3
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answered by woodhugger 1
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