The principle of accountability is at the heart of good governance. At a political level, it means making rulers accountable to the ruled. To enforce accountability, governance structures and mechanisms are needed to enable the principals to hold their chosen trustees legally responsible for their acts and decisions.

The board of a social security institution should be accountable to the members, beneficiaries and other stakeholders of the social security programme. The members of the board should be liable for their actions as well as for their failures to act. The legal liability of the board members must be defined by the legislation, policy or decree that establishes the social security programme. As trustees, board members are responsible, and hence are accountable, for achieving the institution’s mandate and for managing the programme prudently, efficiently and equitably.

Internal and external governance structures and mechanisms must be in place to ensure the efficiency of the organization in the way the institutional objectives are set and decisions are taken, implemented and reviewed.

The board should not be able to absolve itself completely of its responsibilities by delegating certain functions to the management of the social security institution or to external service providers.

These 11 guidelines will assist the board to promote the principle of accountability in the administration of a social security institution.