What does fiscal accountability primarily deal with?

Fiscal accountability primarily deals with resource allocation and objectives because it emphasizes the responsibility of government entities to manage public funds effectively and efficiently. This concept involves ensuring that financial resources are used for their intended purposes and that the government meets its financial goals and operational objectives.

In practice, fiscal accountability requires transparency and regular reporting, demonstrating that resources are allocated correctly to meet the needs of the public and fulfill government functions. It includes monitoring expenditures, assessing program outcomes, and providing stakeholders with information about how public funds are spent, which helps to ensure that the government is held accountable to taxpayers and the broader community.

Although elements like taxpayer sentiments, public trust, and budgetary measures are important aspects of government finance, they are more tangentially related to the concept of fiscal accountability, which is fundamentally about the proper management of financial resources in relation to stated goals and outcomes.