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