Transcription of WHAT IS PUBLIC ACCOUNTABILITY?
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WHAT IS PUBLIC ACCOUNTABILITY?
what IS PUBLIC ACCOUNTABILITY? A publication by:AGO Logo 4 CAGO Logo 2C (Black & Pantone 295C)1 CONTENTSPagePREFACE2 accountability OF THE GOVERNMENT3 THE accountability PROCESSB efore the Financial Year5 During the Financial Year5 After the Financial Year5 DETAILED SCRUTINY IN THE accountability PROCESSP ublic Accounts Committee7 The Auditor-General8 Duties of the Auditor-General9 Nature of Government Audit10 CONCLUDING REMARK12 GLOSSARY13 REFERENCES15 Blank Page2 PREFACE When a person is given the responsibility to hold, use or dispose of resources not belonging to him, he must be held fully answerable to the owner of the resources for what he does with them. This, in essence, is the principle of accountability . The Government has the power to manage and use large sums of PUBLIC funds collected in the form of taxes, fees and other receipts.
• Expenditure has been incurred in accordance with the wishes of Parliament; ... has used the funds for unauthorised purposes, the Minister for Finance can direct that a “follow-the-dollar” audit be conducted on the VWO to ascertain whether
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