Accountability

·        Traditional Definition

“ An obligation to answer for the discharge of responsibilities conferred ”

In traditional view, public sector officers are not compulsory to answer for the performance/results from the resources allocated for them.

Hence, performance is not impressive there. Therefore, Financial Management in the public sector is associated with accounts and payments. This is called input based administration with its focus only on compliance to rules and regulations.

The objectives of government organizations are not linked with Performance based Management, Performance based Budgeting and Performance based Reporting.

·        New Definition

“ A relationship based on the obligation to demonstrate and take responsibility for performance in the light of agreed expectations ”

Today’s trend, Accountability involves demonstrating that responsibilities have been discharged in accordance with an agreed standard.

It requires clear lines of authority and financial reporting as well as performance reporting with clearly indicating success or failures.

In this context, Public sector officers are answerable to performance/results. Here, the change is to Performance based Management from input base administration.

In this scenario, General Public has the right to ask following 5 (five) questions from public sector officers.

1.      What did you do?

2.      How did you do?

3.      How did you manage your performance?

4.      If something went wrong what did you do?

5.      Did you do what we wanted you to do?

“Accountability does not only mean responsibility”. Responsibility is, to have an obligation to carry out a task. But, through Accountability society expects something more. So that, it is rely with results/performance. It also has a strategic approach i.e. bound to achieve objectives aligning to Mission, Vision of the organization.

Moreover, Accountability is the one of principle character in Good Governance.

Accountability is concerned, an important thing we have to keep in mind a public officers. “We are accountable to our performance and failures as well. If there are failures on duties entrusted to us, we are answerable to them individually”.

                                    S.P. Wijerathne