The accountability of the management is enhanced by internal and external systems of control.

The management ensures that it identifies the risks that the institution faces, proposes policies and measures to manage or avert these, and implements those that are approved by the board. These risks may arise in various forms, including but not limited to strategic, operational, political, economic, regulatory, geographic and demographic risks.

The management submits for board approval a strategic plan that lays down and spells out the key strategies and plans of action to be implemented by the management in order to realize and perform the legislated mandate of the institution.

Section B.1 provides more guidelines on the strategic planning process, with corresponding structures and mechanisms to facilitate the application of the guidelines.

Legislation, policy or decree establishes the legal liability of the management.

The Head of Management is suitable and competent to fill the position in the social security institution. The term of office of the Head of Management and the basis for its renewal (if it is renewable) are clear and well defined.

Legislation, policy or decree provides for the independence of the Head of Management from political interference by prescribing the selection process and by defining the grounds for removal from office solely for just cause.

The objectives and actions of the Head of Management and senior officers are aligned with those of the board in pursuit of the mandated mission of the institution.

The powers and responsibilities of the Head of Management and senior officers are clearly defined. There are no areas of ambiguity, dilemma or conflict of interest.

Legislation, policy or decree defines the powers and responsibilities of the management. The powers and responsibilities of the management are clearly delineated from those of the board. There are no areas of ambiguity, dilemma or conflict of interest.

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.