Public Accountability

Define Public Accountability. Mention internal and external actors in compliance audit.

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In the public sector, accountability refers to the acknowledgment and assumption of responsibility for actions, decisions, policies, and governance. It involves:

• Administration and implementation of tasks.
• Obligation to report, explain, and answer for the consequences of decisions to those who have entrusted such responsibilities.

According to Mark Bovens, public accountability is a hallmark of modern democratic governance and an essential component of good governance. It ensures transparency, responsibility, and trust in public administration.

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Scope of Public Accountability

• Public enterprises and agencies that use public resources are accountable for fiscal and social responsibilities.
• This accountability requires them to be answerable to the public or the stakeholders who have assigned them such roles.

In essence:

• Accountability = Answerability + Responsibility

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Compliance Audit

A compliance audit is an evaluation that ensures public entities adhere to:

• Parliamentary decisions, laws, regulations, and policies.
• It includes aspects of:
  • Regularity: Compliance with applicable rules and laws.
  • Propriety: Ethical and appropriate use of resources.

Compliance audits play a key role in maintaining accountability by evaluating how public funds are utilized in accordance with laws and policies.

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Internal and External Actors in Compliance Audit

1. Internal Actors

• Internal Auditors: Conduct regular internal assessments within public organizations.
• Management and Employees: They provide records, reports, and explanations during internal audits.
• Audit Committees: Oversight committees that review internal audit findings and suggest improvements.

2. External Actors

• Office of the Auditor General (OAG): The constitutional body responsible for conducting independent external audits of government offices and agencies.
• Parliamentary Public Accounts Committee (PAC): Reviews audit reports and ensures actions on findings.
• Commission for the Investigation of Abuse of Authority (CIAA): Investigates irregularities and misuse of public funds.
• Citizens and Civil Society: Demand transparency, participate in public hearings, and scrutinize audit results.

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Conclusion

Public accountability ensures transparency, trust, and responsible governance in the public sector. Compliance audits, carried out by both internal and external actors, play a critical role in verifying whether public entities comply with laws, policies, and ethical standards, ultimately promoting good governance.