According to GASB Concepts Statement No. 2, which level of accountability focuses on legal adherence?

The focus of probity and legal accountability, as outlined in GASB Concepts Statement No. 2, is on ensuring that government entities adhere to applicable laws and regulations. This type of accountability emphasizes the necessity for public officials and agencies to operate within the legal frameworks established by statutes, regulations, and policies. It is concerned primarily with activities that ensure legality, integrity, and ethical conduct in government operations.

Probity and legal accountability addresses the responsibility of government entities to act lawfully and to make funding and resource allocation decisions that are authorized by statute. This includes being answerable for compliance with legal obligations, maintaining transparency in financial reporting, and safeguarding public assets against waste, fraud, and abuse. Therefore, this level of accountability is critical in fostering public trust and ensuring that government operations are conducted in a manner that aligns with legal standards and societal expectations.

Other types of accountability, like performance accountability, process accountability, and program accountability, focus on different aspects such as the effectiveness of government programs, the integrity of operational procedures, and the measurement of program outcomes, respectively. However, they do not primarily address the legal compliance aspect, which is the cornerstone of probity and legal accountability.