Term
| To whom are executive branch officals accountable? |
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Definition
| Citizens, public interest groups, legislation and judicial branches and the media |
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Term
| In what ways might organizational structure detract from or inhibit accountability? |
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Definition
| Confusing structure makes it hard to determine who is responsible for safeguarding assets and resources and achieving program results. It can also inhibit the effective flow of information. |
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Term
| How do the Planning, Programming and Budgeting phases of the management cycle contribute to accountability requirements? |
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Definition
- Planning- Priorities are identfied; managers are responsible for responding to changing priorities and meeting goals that emerge from the planning process.
- Programming- Resources are lined to specific goals. Managers are responsible for ensuring that resources are directed to the appropriate objectives.
- Budgeting-Managers are responsible for upholding budgetary integrity and not spending beyond appropriated authority.
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Term
How do the Operation, Accounting, Reporting and Auditing phases of the management cycle contribute to accountability requirements?
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Definition
- Operations- Managers must implement internal controls to safeguard assets and ensure objectives are met. Performance data is collected.
- Accounting- Managers must create and adhere to accounting structures that help to ensure resources are tracked and expended properly.
- Reporting- Managers compile and issue reports to demonstrate accountability and achievements.
- Auditing- Managers arrange for external and internal assessment of results. Fix problems uncovered
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Term
| What are some techniques through which government officials demonstrate accountability? |
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Definition
| Audited financial reports; performance reports; oversight hearings; answering questions from the media and citizens groups; ultitmately by standing for election. |
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Term
| Where are Accountability requirements defined? |
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Definition
In constitutions and charters, and are further elaborated through statutes and ordinances.
The preamble to the U.S. Constitution "We the People"
Legislative bodies further accountability in the statutes that create programs. |
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Term
| How is operating performance measured in government? |
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Definition
| Not by a single bottom line but through various outputs and outcomes. |
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Term
| Who has overriding interest in demanding governmental accountability? |
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Definition
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Term
| Name different elements of accountability. |
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Definition
- Financial accountability- officials are held accountable for resources at their disposals.
- Responding to policy goals set by elected officals
- Fulfilling program objective in the most cost-efficient manner
- Complying with applicable policies and procedures
- Stewardship of long-term assets
- Providing timely and accurate reports
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Term
| Why is organization structure important? |
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Definition
| It delineates responsibility and authority for resources, actions and results. |
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Term
| Accountability is a critical factor behind all publications of the FASAB and GASB. According to FASAB, what are governments accountable for? |
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Definition
- Budgetary integrity- funds are raised and spend according to law
- Operating performance- funds have been spent efficiently and programs are effective.
- Stewardship- government activities promote the long-term health of the community and its economic condition
- Internal controls- to ensure assets are safeguarded and used for the intended purpose
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Term
| Define the 5 levels of governmental accountability according to GASB Concepts Statement No.2, Service Efforts and Accomplishments Reporting. |
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Definition
-Probity and legal accountability- raising and spending funds according to law and regulations
-Process accountability- using adequate management processes, organization structure and internal controls
-Performance accountability- achieving desired outputs with efficiency
-Program accountability- effectively achieving desired program outcomes
-Policy accountability-implementing appropriate policies, adjusting if they prove ineffective or if priorities change
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Term
| Name other ways citizens may be described. |
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Definition
| Voters, taxpayers and service recipients. |
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Term
| Who are non-elected government personnel accountable to? |
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Definition
| Directly to the chief executive and legislature and indirectly to the citizens. |
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