Accountability + performance : central pillars of democracy
/ Francisco S. Tantuico, Jr.
- iv, 206 pages
If men were angels Two fatal weaknesses Failing to see the obvious When action does not match words Expenditure sources The level of profligateness Economic and fiscal studies Development plans and studies Improving fiscal controls Financial information Booz, Allen and Hamilton report Extraneous functions Internal control system Independent statements Achieving set objectives Various types of audit explained Comprehensive post-audit Evaluation of program results Program management Back to sanity Public accountability Public trust Keys to effective government Accountability system Levels of responsibility control Managing expectations Four accountability systems Preferences for accountability systems Answerable, accountable, responsible Responsibility versus accountability Accountability types Administrative accountability Constitutional standards Penal accountabilities Standards of official conduct Accountability and management Going for ultimate objectives Updating agency objectives Inputs Presentation Budget reform of 1977 Republic Act 6670 amendment Performance budgeting standards End-result, value for money orientation "Fixed indubitable performance" Requirements for government performance Performance report from office heads Faltering implementation Economy, efficiency, effectiveness External audit Output management Identifying program goals Identifying program objectives Specifying evaluation criteria Outcome monitoring Measures to use Management by objectives and result evaluation Measuring performance A ruthless examination of results Lighten the COA luggage Management musts The principal recommendations Service mission list Annual declaration of intent Clear legislative intent End-results Management of interdependence One last word