Home GASB Store Calendar FASB GASB Contact Us
About SEA Reporting
Concepts Statements
SEA Reporting Project
Reporting Initiatives
Reporting Contacts

About SEA Reporting – Government Accountability

“The demand for accountability, coherence, and consistency in government aims and actions, fiscal restraint, globalization, and rapid and continuous change are causing almost all governments to emphasize results in their approaches to governance and management.” (CCAF~FCVI)

“With improved accountability measures, elected officials will be in a better position to make choices among competing programs for the allocation of available resources. Likewise, citizens will be in a better position to make decisions regarding the effectiveness of their elected representatives because they will have more meaningful information on what is achieved with their tax dollars.” (Attmore)

What is governmental accountability?

“The concept of accountability for public resources is inherent in our nation’s governing process. Legislators and other government officials, and the public want to know whether (1) government resources are managed properly and used in compliance with laws and regulations, (2) government programs are achieving their objectives and desired outcomes, and (3) government programs are being provided efficiently, economically, and effectively.” (GAO)

“Accountability is a contract between two parties. In the case of government, the contract is between the public and the government; the public gives government responsibility to govern and manage public resources, and the government is accountable to the public through the parliament for its performance. It is a concept fundamental to our democratic system. It clearly establishes the right of the people both to know what government intends to do, and how well it has met its goals.” (VPAEC)

Sitemap        SEARCH

In this section:

General Information
Government Accountability
Performance Management
Performance Measurement
SEA Reporting
Copyright Permission | Privacy Policy | Terms and Conditions | About this Site