Based on the studies on national governance, this study defines three major dimensions of accountability: (i) answerability, the obligation to inform, explain and justify decisions and actions; (ii) enforcement, the capacity of accounting agencies to impose sanctions on public sector officials who violate their duties; and (iii) a clear delimitation of responsibility, the requirement that all actors should have clearly defined duties and performance standards. It also defines three modalities of accountability: (i) vertical, based on a principal-agent relation (elections being the most important one); (ii) horizontal, which encompasses the checks and balances in the exercise of state power and that exercised by specific oversight institutions; and (iii) social, the control exercised by multiple civil society organization and independent media on public sector officials.

Remarks by Martín Guzmán at 12th Edition of the Paris Forum: Key findings and conclusions of the Jubilee Report
Dear members of the Paris Club Secretariat, Thank you for the invitation to present some of the key findings and conclusions of the Jubilee Report, commissioned by Pope Francis and prepared by a Commission of