N5 – Module 3 Accountability Towards the Voter-Cum-Taxpayers


The elected representatives are collectively accountable to the public, and responsible for • the collection of money; • the safekeeping of funds; • the effective spending (apportioning) of funds.


The meaning of accountability, its implications and outcomes were clearly explained in Module 2 page 28. The Legislature must account for any maladministration and must see that management of public funds by the executive authority complies with standard requirements for good/honest financial management.


This responsibility contains four elements, according to Spiro (1969:15): Resources


this is the tax or revenue received by Te Legislature Knowledge Choice Purpose


knowledge of the needs of the people and also of sound accounting practices and public finance is essential


the ideology and policy of the ruling party will play a vital role in making choices as to what services to provide for its voters; they should also have the power to tax and spend the money


they should be fully aware of the nature of services and the requirements of their voters in order to spend the revenue effectively


Even though the administrative or executive arms of government might be responsible for the mismanagement of funds, it remains the legislative authority’s responsibility to account for this mismanagement in public (see Module 2, and also the video: Ushering in the Age of Accountability in Module 2 on www.Publicfinance4sa.info). The responsibility of The Legislature, therefore, contains two facets: • An obligation to make sure funds are properly managed; • The need to be fully accountable to the public and in public (in the open) for any mismanagement.


Gildenhuys (1993:90) says: It can be stated without fear of contradiction that in a democracy The Legislature is, in the final analysis, responsible for the efficient and effective management of public funds and must account for this in public.


To be accountable Legislature has to have: • personal control of public moneys; • knowledge about government activities and services; • authority to take final binding decisions on all financial matters; • awareness of objectives for spending of public money.


The Taxpayer and the Voter


Even public finance contains an element of philosophical debate and the following problem is one which every government grapples with: some voters do not pay tax. Some taxpayers do not have the vote. Many foreign corporations, immigrants and local companies are not franchised and therefore do not have a vote in a general election. On the other hand there are many people who earn too little to pay tax and are therefore exempt, but they are still citizens of SA and can therefore vote in a general election. This means that even in a fully functioning and modern democracy, it could be argued, that there exists a situation where there is taxation without representation, and representative without taxation.


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