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1987 Philippine Constitution Article XI Accountability of Public Officers

» Section 1. Public office is a public trust. Public
officers and employees must, at all times, be
accountable to the people, serve them with
utmost responsibility, integrity, loyalty, and
efficiency; act with patriotism and justice,
and lead modest lives.

ACCOUNTABILITY DEFINED
» Accountability implies responsibility and
public trust. The contemporary emphasis is
on everybody’s assuming responsibility and
being accountable.
» The word accountability evokes, to some, a
set of lofty ideals intuitively and eminently
sensible. To others, it is a normal expectation
from anyone entrusted with a responsibility.

ACCOUNTABILITY DEFINED cont.
» Accountability is the obligation to render an
account for a responsibility conferred. It
presumes the existence of at least two
parties: one who allocates responsibility and
one who accepts it with the undertaking to
report upon the manner in which it has been
discharged. (Report of the Independent
Review Committee [Wilson Committee] on
the OAG of Canada, 1975)

the person who takes credit for a good deed is not usually described as being accountable. . » Accountability is also frequently linked with unfortunate outcomes: when things do not go well. the person who refuses to take the blame is often criticized for not being accountable. Curiously.ACCOUNTABILITY DEFINED cont.

(The World Bank. (b) political leaders and supervisors of service providers to be accountable for a mixture of public policy and private and parochial interests.ACCOUNTABILITY DEFINED cont. Governance and Development) . » Public accountability involves three interrelated groups: (a) the general public and particularly the recipients of public services who are interested in service providers being accountable to them. and (c) the service providers themselves whose objectives and interests often differ from the first two.

thus. It is the liability assumed by all those who exercise authority to account for the manner in which they have fulfilled responsibilities entrusted to them. a liability ultimately to the people owed by Parliament. every government department and agency. » Accountability is the essence of our democratic form of government. (Royal Commission on Financial Management and Accountability. by the Government and. 1979) .ACCOUNTABILITY DEFINED cont.

a liability ultimately to the people owed by Parliament. It is the liability assumed by all those who exercise authority to account for the manner in which they have fulfilled responsibilities entrusted to them. thus. every government department and agency.ACCOUNTABILITY DEFINED cont. by the Government and. (Royal Commission on Financial Management and Accountability. » Accountability is the essence of our democratic form of government. 1979) .

S. in essence.ACCOUNTABILITY DEFINED cont. 154) . The Parliament. (David Heald. The act of every civil servant is by convention regarded as the act of his minister. is ministerial responsibility. which means that each minister is responsible to Parliament for the conduct of his Department. (C. 227). 1984. Public Expenditure. » Accountability involves an obligation to explain or justify specific actions. Franks.E. » The Theory of Parliamentary accountability.

such as those in government.ACCOUNTABILITY DEFINED cont. (Gordon. Public Administration. an essential concept in democratic public administration. » Accountability is a political principle according to which agencies or organizations. 607) . causing them to give a general accounting of and for their actions. are subject to some form of external control.

Management in Government. It is a type of relationship that comes to existence when an obligation is taken on by an individual (or entity). 182) . » Accountability is a synonym for responsibility. 1988. such as the responsibility to assume a role or discharge a task.ACCOUNTABILITY DEFINED cont. Beyond the Bottomline. Plumptre.(Timothy W.

. Accounting Standards. Stewardship is the obligation to report on safe custody or proper disposition of assets entrusted. (Skinner. The term accountability. . focuses attention on identification of those parties entitled to an accounting and the purposes for which they are presumed to use the accounting. 636) . . » The concept of accountability is sometimes taken as merely another name for stewardship accounting . in contrast. .ACCOUNTABILITY DEFINED cont.

. » Accountability is the obligation of a deputy minister to answer to a person or group for the exercise of responsibilities conferred on him or her by that person or group. 5-6) . Answerability is the obligation of deputy ministers to provide information and explanation to Parliament on behalf of the ministers and the government.ACCOUNTABILITY DEFINED cont. Osbaldeston. . Management responsibility is the requirement for the deputy ministers to respond to the concerns of individuals or groups within the overall context of their accountability obligations . . Keeping Deputy Ministers Accountable. (Gordon F. 1989. .

If an institution is not as accountable as it should be. that in the final analysis only individuals can be made responsible and accountable because only they are entrusted with specific responsibilities.INDIVIDUAL VERSUS INSTITUTIONAL ACCOUNTABILITY » Some people argue that it is the institution as a whole that should be held responsible. That debate has never been entirely resolved in a convincing manner. not the individual. Conventional wisdom has it. however. . it is because the individual or individuals in charge prevent it from being so.

someone is responsible for something and accountable to some person or body in a formal way. » In subjective accountability. a person feels a duty towards the profession of public service or a sense of the public good and the nation which determines and defines conduct even though there are no formal mechanisms through which the accountability can be enforced.OBJECTIVE ACCOUNTABILITY VERSUS SUBJECTIVE ACCOUNTABILITY » In objective accountability. . through clearly defined rules and mechanisms.

Often. and sometimes it is promulgated as an institutional value and becomes a managerial policy. not everybody has the proper attitude.EXTERNAL INDUCEMENT FOR ACCOUNTABILITY » Accountability often does not come easily. accountability remains merely an exhortation. or a natural disposition reinforced by a strong set of personal values or ethics. accountability is legislated. . Sometimes.

There is a widespread belief that such a regime is sound and appropriate and that many people humanely react to it. for assumption of responsibility. It may take the form of legislation that is quite specific. Sometimes. Or it may be a social pressure. Nevertheless. . it has limitations. » Where there is an insufficient natural disposition for accountability. an external pressure becomes necessary. the pressure takes the form of rewards and punishment.EXTERNAL INDUCEMENT FOR ACCOUNTABILITY cont. or for a rendering of account. quite general and ill-focused.

reactions to external inducement vary. » Depending on people’s cultural backgrounds and the values that inspire them. .EXTERNAL INDUCEMENT FOR ACCOUNTABILITY cont.

. and codes of conduct.THE ENVIRONMENT FOR ACCOUNTABILITY » A number of factors must be present for accountability to be effective. Fully informed and morally fit people are able to make highly defensible decisions and naturally feel responsible and are accountable. morality. In proximity to accountability reside ethics. it has to rest on a solid psychological foundation. all serving to compensate for obscure accountability links or to reinforce them.

» Having a proper attitude. It requires a technical structure. . one that is organizationally sound. a healthy disposition towards accountability is not sufficient.THE ENVIRONMENT FOR ACCOUNTABILITY cont.

particularly in government. given the politically sensitive nature of their activities. or dealt with at arm’s length. grant-giving agencies. regulatory and quasi-judicial agencies. They are placed at a deliberate distance from the very body – Congress or the government that created them. the state broadcasting system. . There are many such agencies: the central banking authority. although some would argue that to make them directly accountable to the body that created them is to invite interference. have conferred a status of independence or autonomy to particular agencies that have to be managed free of political interference. This autonomous status should not exempt them from being accountable.AUTONOMY AND ACCOUNTABILITY » Certain institutional arrangements. and so on.

DIMENSIONS OF ACCOUNTABILITY > Internal and > External Accountability .

the latter would be accountable to the minister/Secretary responsible for that particular department. . this internal accountability is not public. for instance. the rendering of account would take place at successive echelons up to the deputy minister/secretary. In turn. Generally. Within a government structure.Internal » a rendering of account from the lowest echelons to the top. in a hierarchy. Authority is delegated accordingly. it remains within management. followed later by the rendering of account and possibly the application of a reward system. Objectives are defined at the top and transmitted to lower levels for execution.

at the assembly of the people’s representatives. or when it is directed at stakeholders. for instance. the elected body. This rendering of account is public when it takes place.External » a rendering of account by management to their governing bodies. .

Polical Accountability » Constitutional » Decentralized » Consultative .

IX-D. and recommend measures necessary to improve their effectiveness and efficiency. Example: » Section 4. It shall submit such other reports as may be required by law. Art.Constitutional » the accountability of a government agency conferred by the Constitution. including government-owned or controlled corporations. an annual report covering the financial condition and operation of the Government. and nongovernmental entities subject to its audit. Phil Const. The Commission shall submit to the President and the Congress. and instrumentalities. its subdivisions. . within the time fixed by law. agencies.

Decentralized » the establishment of local government units. regional offices as a response to the overloads in a central or a provincial government engenders a dispersion of accountability and possible conflicts between the central and the locality. .

they have a close rapport with special interest groups and even feel a certain accountability to them.Consultative » representative democracy is supplemented by participatory democracy. . The accountability relationships are not very clear in such circumstances. Elected representative feel obligated to consult the population.

they have a close rapport with special interest groups and even feel a certain accountability to them.Consultative » representative democracy is supplemented by participatory democracy. . The accountability relationships are not very clear in such circumstances. Elected representative feel obligated to consult the population.

Managerial Accountability » Commercial » Resource » Professional .

GOCCs and water districts would assume this character. The framework of accountability of many GFIs. if not more on their commercial performance as on the attainment of their public policy purposes.Commercial » when government services are financed by user fees rather than by budget appropriations. . they may be judged as much.

Resource accountability can be divided into: .Resource » accountability for resources is typically indicated for nonmarket provision of services. Budget control framework must ensure efficiency and be capable of evaluating management performance.

Merit is the principle of competence.  financial-management accountability framework  human resources accountability framework  asset-management accountability framework » The human resources component within the context of an administration at the service of a representative government agency takes on a special dimension.Resource cont. . and the so-called merit system characteristic of our public service has some definite implications on accountability for human resources.

by competitive examination . THE CIVIL SERVICE COMMISSION Section 2 » (2) Appointments in the civil service shall be made only according to merit and fitness to be determined. as far as practicable. except to positions which are policydetermining. or highly technical. and. ARTICLE IX B. primarily confidential.Resource cont.

. by professionals who owe their standards to a self-regulating body. when not decided.Professional » the allocation of resources in a public institution is often largely influenced.

Legal Accountability » Judicial » Quasi-judicial » Regulatory .

.Judicial » the government allows reviews of public servants’ actions through judicial review of cases brought by aggrieved citizens.

Quasi-judicial » largely in the form of recourse with respect to application of the law where a great deal of administrative discretion is prevalent because of the necessity to operate at arm’s length from politics. CSC. A specialized tribunal like the Court of Tax Appeals and the CP of the COA. . COMELEC are examples of entities operating within a quasi-judicial framework of accountability.

Regulatory » some regulatory agencies (ex. HLURB. This is possibly one of the most complex accountability situations. applying broad legislative mandates affecting the individual interests of citizens by rendering administrative decisions free of political interference. PRC) operate with a large degree of independence. .

Procedural and Consequential Accountability » Procedural » Consequential .

Emphasis is on the management procedures. the output.Procedural » in the sense that if all the requirements with regards to inputs are satisfied. or results are deemed assured. or the intended outcomes. practices and systems. as well as on compliance to rules and regulations. .

impacts. eventual outcomes. . presumably as a result of the efforts that went into the initiative. The emphasis is on results. and constitutes an enlargement of the scope of accountability into what is called effectiveness.Consequential » the most significant signals emanate from the monitoring of the output to determine if intended goals have been attained. Outputs may not all lend themselves to retracing the corresponding inputs.