ACCOUNTABILITY

Accountability is an obligation to answer for the execution of one’s assigned responsibilities. In simpler terms, accountability is reporting. People account, or report to other people.

The basic ingredients of successful accountability relationships are as follows:

Set measurable goals and responsibilities.

Plan what needs to be done to achieve goals

Do the work and monitor progress.

Report on results

Evaluate results and provide feedback.

Accountability relationships exist among the Government, the Legislative Assembly and the various operating entities owned or controlled by the Government, including departments, boards, and agencies. The Government has to incorporate a healthy accountability framework.

Effective accountability means that those managing public resources depend on sound information, not speculation, when determining the effectiveness of Government’s programs. Decision makers must evaluate performance and rationalize resource allocations to programs.

Measuring and reporting on the effectiveness of public sector programs is just the beginning. A sound basis has to be established for linking costs to outcomes, permitting a more comprehensive assessment of performance and value for money. Accountability is necessary when responsibility is assigned, and authority is delegated.

The information is presented in a way that can eb understood by users and is sufficient to provide an appropriate understanding of an organization’s performance. All forms of accountability reporting should present information on outputs. Expected results need to be clearly expressed and must be measurable.

A ministry accountability report should include all provincial organizations accountable to the Minister. Each organization and fund accountable to a Minister should prepare plans (including budgets) and performance reports.

Performance reports (such as financial statements and annual reports) should compare actual to planned results.

Key accountability reports, including plans, budgets, financial statements and annual reports should be made public. The government is responsible and accountable to the electorate. To make this accountability relationship work, the electorate must rely on its elected representatives to ensure that necessary accountability information is made public.

Information tabled in the Legislative Assembly is public and therefore promotes accountability to the Legislative Assembly and to the people. An effective accountability framework for India should require the tabling of all key accountability reports.

Accountability reports which should be tabled in the Legislative Assembly include each Ministry and each operating entity. The main elements of an effective accountability framework should be legislated.

People may be reluctant to produce accountability information when expected results are not achieved. Ministries and the organizations within them, therefore, must be required to produce accountability information. To ensure lasting and timely compliance, the major elements of the framework should eb legislated. Also, the policies of a Ministry or an organization should set out the accountability framework within that organization.