Accountability of donors for providing aid in ways that support country development strategies and recipient governments for using aid and other resources effectively. This includes enhancing the checks and balances fundamental for development. In the case of managers and staff, managers are to provide adequate resources, appropriate tools and delegate relevant authority to staff, and staff are to utilize those resources, tools and delegated authority in an effective and efficient manner, in accordance with the regulatory framework of the United Nations entity, including checks and balances, in order to achieve the objectives and results of the entity
Transparency is a key principle underlying accountability. Duties and responsibilities should be clearly defined and staff members should be seen to accept and carry out these responsibilities.(f) Transparency refers to a process by which reliable, timely information about existing conditions, decisions and actions relating to the activities of the organization is made accessible, visible and understandable.