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The author reexamines the issue of accountability from the perspective of administrative implications for human service organizations, both voluntary and governmental. Financial and non-financial measures of organizational activity are explored, along with a series of political and pragmatic considerations, from the viewpoint of human service organization managers. Reviewed are the implications of accountability expectations within the areas of planning and budgeting, obtaining funds, allocating resources, record keeping, monitoring and evaluating, reporting, and auditing.
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