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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.

This booklet explains the concept of public accountability and how public bodies are held answerable to Parliament for the management and use of public funds. At the end of this booklet is a glossary of terms to help readers better understand the meaning of certain words in their context and a list of useful references for interested readers.

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