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accountability
government has a legal and ethical obligation to explain their decisions, take responsibility for their actions, and face consequences if they fail to meet established standards
Inspector General (IG) Act of 1978
created an independent and objective body within federal government agencies to identify and stop waste, fraud, and abuse while promoting economy and efficiency in government operations
Chief Financial Officers (CFO) Act of 1990
requires the major federal government agencies to have a CFO to produce audited financial statements and implement internal controls
stewardship
government is accountable for protecting assets and promoting long-term economic security for citizens
financial management system
collective framework of software, hardware, policies, and procedures used by public agencies to record, track, and report on financial transactions
service efforts and accomplishments (SEA)
program reporting that shows the inputs and outputs for government programs and the outcome achieved
Government Performance and Results Act (GPRA)
requires federal government agencies to have strategic plans, goals, and performance reports
sustainability
government's ability to sustain public services and meeting financial obligations as they are due
Freedom of Information Act (FOIA)
gives public the right to request access to records from any federal government
Evidence Act of 2018
requires each agency to have a Chief Data Officer, Evaluation Officer, and Statistical Official to modernize how agencies collect, manage, and use data to inform decisions