Principle 5 - Enforce Accountability - Revision history

Kelly at 20:56, 13 August 2026

2026-08-13T20:56:25Z

← Older revision		Revision as of 20:56, 13 August 2026
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	== 5.0 Enforce Accountability ==		== 5.0 Enforce Accountability ==
	[https://guides.gaoinnovations.gov/greenbook/2025/principle-5-enforce-accountability/ External Link to US GAO Green Book Principle 5]		[https://guides.gaoinnovations.gov/greenbook/2025/principle-5-enforce-accountability/ External Link to US GAO Green Book Principle 5]

			=== Overview ===

	==== <span id="5.01"></span>'''5.01''' ====		==== <span id="5.01"></span>'''5.01''' ====

Kelly at 20:55, 13 August 2026

2026-08-13T20:55:44Z

← Older revision		Revision as of 20:55, 13 August 2026
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	== 5.0 Enforce Accountability ==		== 5.0 Enforce Accountability ==
	External Link to US GAO Green Book Principle 5		[https://guides.gaoinnovations.gov/greenbook/2025/principle-5-enforce-accountability/ External Link to US GAO Green Book Principle 5]

	==== <span id="5.01"></span>'''5.01''' ====		==== <span id="5.01"></span>'''5.01''' ====

Kelly at 20:54, 13 August 2026

2026-08-13T20:54:24Z

← Older revision		Revision as of 20:54, 13 August 2026
Line 2:		Line 2:
	External Link to US GAO Green Book Principle 5		External Link to US GAO Green Book Principle 5

	<~~div~~ id="5.01"></~~div~~>		==== <span id="5.01"></span>'''5.01''' ====
	~~====~~ '''5.01''' ====
	Management should evaluate performance and hold individuals		Management should evaluate performance and hold individuals
	accountable for their internal control responsibilities.		accountable for their internal control responsibilities.
	=== 5.1 Enforcement of Accountability ===		=== 5.1 Enforcement of Accountability ===

	<~~div~~ id="5.02"></~~div~~>		==== <span id="5.02"></span>'''5.02''' ====
	~~====~~ '''5.02''' ====
	Management enforces accountability of individuals performing their internal control responsibilities. Accountability is driven by the tone at the top and supported by commitment to integrity and ethical values, organizational structure, and expectations of competence, which influence the control culture of the entity. Accountability for performance of internal control responsibility supports day-to-day decision-making, attitudes, and behaviors. Management holds personnel accountable through mechanisms such as performance appraisals and disciplinary actions.		Management enforces accountability of individuals performing their internal control responsibilities. Accountability is driven by the tone at the top and supported by commitment to integrity and ethical values, organizational structure, and expectations of competence, which influence the control culture of the entity. Accountability for performance of internal control responsibility supports day-to-day decision-making, attitudes, and behaviors. Management holds personnel accountable through mechanisms such as performance appraisals and disciplinary actions.
	'''August 3, 2026: Submitted Complaint''' – My original PRR requested contracts and MOUs with corporate and governmental entities, respectively. I believed the delivery of those contracts would provide objective evidence of the Maricopa County personnel that were accountable for acquiring election related materials and services. Who authorized and what was in those contracts and MOUs?		'''August 3, 2026: Submitted Complaint''' – My original PRR requested contracts and MOUs with corporate and governmental entities, respectively. I believed the delivery of those contracts would provide objective evidence of the Maricopa County personnel that were accountable for acquiring election related materials and services. Who authorized and what was in those contracts and MOUs?
Line 25:		Line 23:
	Contrary to the Green Book (deviation), no change history documentation was included with sections of the Runbeck and Dominion contracts that were stricken through or had new content added, apparently by an amendment process. However, there was no justification for the changes. Nor was there an approval signature for the “amendment.” Therefore, the Green Book’s requirements for accountability were not fulfilled based on the documentation provided.		Contrary to the Green Book (deviation), no change history documentation was included with sections of the Runbeck and Dominion contracts that were stricken through or had new content added, apparently by an amendment process. However, there was no justification for the changes. Nor was there an approval signature for the “amendment.” Therefore, the Green Book’s requirements for accountability were not fulfilled based on the documentation provided.

	<~~div~~ id="5.03"></~~div~~>		==== <span id="5.03"></span>'''5.03''' ====
	~~====~~ '''5.03''' ====
	Management holds personnel accountable for performing their assigned internal control responsibilities. The oversight body, in turn, holds both management and the entire organization accountable for its internal control responsibilities.		Management holds personnel accountable for performing their assigned internal control responsibilities. The oversight body, in turn, holds both management and the entire organization accountable for its internal control responsibilities.

	<~~div~~ id="5.04"></~~div~~>		==== <span id="5.04"></span>'''5.04''' ====
	~~====~~ '''5.04''' ====
	If management establishes incentives, management recognizes that such actions can yield unintended consequences and evaluates incentives so that they align with the entity’s standards of conduct.		If management establishes incentives, management recognizes that such actions can yield unintended consequences and evaluates incentives so that they align with the entity’s standards of conduct.

	<~~div~~ id="5.05"></~~div~~>		==== <span id="5.05"></span>'''5.05''' ====
	~~====~~ '''5.05''' ====
	Management holds service organizations accountable for their assigned internal control responsibilities. Management may contract with service organizations to perform roles in the organizational structure. Management communicates to each service organization the objectives of the entity and their related risks, the entity’s standards of conduct, the role of the service organization in the organizational structure, the assigned responsibilities and authorities of the role, and the expectations of competence for its role that will enable a service organization to perform its internal control responsibilities. Management, however, retains responsibility for the effectiveness of controls over the business processes assigned to service organizations.		Management holds service organizations accountable for their assigned internal control responsibilities. Management may contract with service organizations to perform roles in the organizational structure. Management communicates to each service organization the objectives of the entity and their related risks, the entity’s standards of conduct, the role of the service organization in the organizational structure, the assigned responsibilities and authorities of the role, and the expectations of competence for its role that will enable a service organization to perform its internal control responsibilities. Management, however, retains responsibility for the effectiveness of controls over the business processes assigned to service organizations.
	See item 5.02 (above) for an explanation of this Green Book attribute, 5.05, to my PRR request. The prior response applies to this attribute.		See item 5.02 (above) for an explanation of this Green Book attribute, 5.05, to my PRR request. The prior response applies to this attribute.

	<~~div~~ id="5.06"></~~div~~>		==== <span id="5.06"></span>'''5.06''' ====
	~~====~~ '''5.06''' ====
	Management, with oversight from the oversight body, takes corrective action as necessary to enforce accountability for internal control in the entity. These actions can range from informal feedback provided by the direct supervisor to disciplinary action taken by the oversight body, depending on the significance of the deficiency to the internal control system.Consideration of Excessive Pressures		Management, with oversight from the oversight body, takes corrective action as necessary to enforce accountability for internal control in the entity. These actions can range from informal feedback provided by the direct supervisor to disciplinary action taken by the oversight body, depending on the significance of the deficiency to the internal control system.Consideration of Excessive Pressures

	<~~div~~ id="5.2"></~~div~~>		=== <span id="5.2"></span>5.2 Consideration of Excessive Pressures ===
	~~===~~ 5.2 Consideration of Excessive Pressures ===

	<~~div~~ id="5.07"></~~div~~>		==== <span id="5.07"></span>'''5.07''' ====
	~~====~~ '''5.07''' ====
	Management adjusts excessive pressures on personnel in the entity. Pressure can appear in an entity because of goals management established to meet objectives or cyclical demands of various processes the entity performs, such as year-end financial statement preparation. Excessive pressure can result in personnel “cutting corners” to meet the established goals.		Management adjusts excessive pressures on personnel in the entity. Pressure can appear in an entity because of goals management established to meet objectives or cyclical demands of various processes the entity performs, such as year-end financial statement preparation. Excessive pressure can result in personnel “cutting corners” to meet the established goals.

	<~~div~~ id="5.08"></~~div~~>		==== <span id="5.08"></span>'''5.08''' ====
	~~====~~ '''5.08''' ====
	Management is responsible for evaluating pressure on personnel to help personnel fulfill their assigned responsibilities in accordance with the entity’s standards of conduct. Management can adjust excessive pressures using many different tools, such as rebalancing workloads or increasing resource levels.		Management is responsible for evaluating pressure on personnel to help personnel fulfill their assigned responsibilities in accordance with the entity’s standards of conduct. Management can adjust excessive pressures using many different tools, such as rebalancing workloads or increasing resource levels.

	<~~div~~ id="5.3"></~~div~~>		=== <span id="5.3"></span>5.3 Risk Assessment ===
	~~===~~ 5.3 Risk Assessment ===
	Management assesses internal and external risks and performs risk assessments on a periodic and ongoing basis to achieve its objectives.		Management assesses internal and external risks and performs risk assessments on a periodic and ongoing basis to achieve its objectives.

Kelly at 23:23, 12 August 2026

2026-08-12T23:23:53Z

← Older revision		Revision as of 23:23, 12 August 2026
Line 2:		Line 2:
	External Link to US GAO Green Book Principle 5		External Link to US GAO Green Book Principle 5

	<~~span~~ id="5.01"></~~span~~>		<div id="5.01"></div>
	==== '''5.01''' ====		==== '''5.01''' ====
	Management should evaluate performance and hold ~~inspaniduals~~		Management should evaluate performance and hold individuals
	accountable for their internal control responsibilities.		accountable for their internal control responsibilities.
	=== 5.1 Enforcement of Accountability ===		=== 5.1 Enforcement of Accountability ===

	<~~span~~ id="5.02"></~~span~~>		<div id="5.02"></div>
	==== '''5.02''' ====		==== '''5.02''' ====
	Management enforces accountability of ~~inspaniduals~~ performing their internal control responsibilities. Accountability is driven by the tone at the top and supported by commitment to integrity and ethical values, organizational structure, and expectations of competence, which influence the control culture of the entity. Accountability for performance of internal control responsibility supports day-to-day decision-making, attitudes, and behaviors. Management holds personnel accountable through mechanisms such as performance appraisals and disciplinary actions.		Management enforces accountability of individuals performing their internal control responsibilities. Accountability is driven by the tone at the top and supported by commitment to integrity and ethical values, organizational structure, and expectations of competence, which influence the control culture of the entity. Accountability for performance of internal control responsibility supports day-to-day decision-making, attitudes, and behaviors. Management holds personnel accountable through mechanisms such as performance appraisals and disciplinary actions.
	'''August 3, 2026: Submitted Complaint''' – My original PRR requested contracts and MOUs with corporate and governmental entities, respectively. I believed the delivery of those contracts would provide objective evidence of the Maricopa County personnel that were accountable for acquiring election related materials and services. Who authorized and what was in those contracts and MOUs?		'''August 3, 2026: Submitted Complaint''' – My original PRR requested contracts and MOUs with corporate and governmental entities, respectively. I believed the delivery of those contracts would provide objective evidence of the Maricopa County personnel that were accountable for acquiring election related materials and services. Who authorized and what was in those contracts and MOUs?

Line 25:		Line 25:
	Contrary to the Green Book (deviation), no change history documentation was included with sections of the Runbeck and Dominion contracts that were stricken through or had new content added, apparently by an amendment process. However, there was no justification for the changes. Nor was there an approval signature for the “amendment.” Therefore, the Green Book’s requirements for accountability were not fulfilled based on the documentation provided.		Contrary to the Green Book (deviation), no change history documentation was included with sections of the Runbeck and Dominion contracts that were stricken through or had new content added, apparently by an amendment process. However, there was no justification for the changes. Nor was there an approval signature for the “amendment.” Therefore, the Green Book’s requirements for accountability were not fulfilled based on the documentation provided.

	<~~span~~ id="5.03"></~~span~~>		<div id="5.03"></div>
	==== '''5.03''' ====		==== '''5.03''' ====
	Management holds personnel accountable for performing their assigned internal control responsibilities. The oversight body, in turn, holds both management and the entire organization accountable for its internal control responsibilities.		Management holds personnel accountable for performing their assigned internal control responsibilities. The oversight body, in turn, holds both management and the entire organization accountable for its internal control responsibilities.

	<~~span~~ id="5.04"></~~span~~>		<div id="5.04"></div>
	==== '''5.04''' ====		==== '''5.04''' ====
	If management establishes incentives, management recognizes that such actions can yield unintended consequences and evaluates incentives so that they align with the entity’s standards of conduct.		If management establishes incentives, management recognizes that such actions can yield unintended consequences and evaluates incentives so that they align with the entity’s standards of conduct.

	<~~span~~ id="5.05"></~~span~~>		<div id="5.05"></div>
	==== '''5.05''' ====		==== '''5.05''' ====
	Management holds service organizations accountable for their assigned internal control responsibilities. Management may contract with service organizations to perform roles in the organizational structure. Management communicates to each service organization the objectives of the entity and their related risks, the entity’s standards of conduct, the role of the service organization in the organizational structure, the assigned responsibilities and authorities of the role, and the expectations of competence for its role that will enable a service organization to perform its internal control responsibilities. Management, however, retains responsibility for the effectiveness of controls over the business processes assigned to service organizations.		Management holds service organizations accountable for their assigned internal control responsibilities. Management may contract with service organizations to perform roles in the organizational structure. Management communicates to each service organization the objectives of the entity and their related risks, the entity’s standards of conduct, the role of the service organization in the organizational structure, the assigned responsibilities and authorities of the role, and the expectations of competence for its role that will enable a service organization to perform its internal control responsibilities. Management, however, retains responsibility for the effectiveness of controls over the business processes assigned to service organizations.
	See item 5.02 (above) for an explanation of this Green Book attribute, 5.05, to my PRR request. The prior response applies to this attribute.		See item 5.02 (above) for an explanation of this Green Book attribute, 5.05, to my PRR request. The prior response applies to this attribute.

	<~~span~~ id="5.06"></~~span~~>		<div id="5.06"></div>
	==== '''5.06''' ====		==== '''5.06''' ====
	Management, with oversight from the oversight body, takes corrective action as necessary to enforce accountability for internal control in the entity. These actions can range from informal feedback provided by the direct supervisor to disciplinary action taken by the oversight body, depending on the significance of the deficiency to the internal control system.Consideration of Excessive Pressures		Management, with oversight from the oversight body, takes corrective action as necessary to enforce accountability for internal control in the entity. These actions can range from informal feedback provided by the direct supervisor to disciplinary action taken by the oversight body, depending on the significance of the deficiency to the internal control system.Consideration of Excessive Pressures

	<~~span~~ id="5.2"></~~span~~>		<div id="5.2"></div>
	=== 5.2 Consideration of Excessive Pressures ===		=== 5.2 Consideration of Excessive Pressures ===

	<~~span~~ id="5.07"></~~span~~>		<div id="5.07"></div>
	==== '''5.07''' ====		==== '''5.07''' ====
	Management adjusts excessive pressures on personnel in the entity. Pressure can appear in an entity because of goals management established to meet objectives or cyclical demands of various processes the entity performs, such as year-end financial statement preparation. Excessive pressure can result in personnel “cutting corners” to meet the established goals.		Management adjusts excessive pressures on personnel in the entity. Pressure can appear in an entity because of goals management established to meet objectives or cyclical demands of various processes the entity performs, such as year-end financial statement preparation. Excessive pressure can result in personnel “cutting corners” to meet the established goals.

	<~~span~~ id="5.08"></~~span~~>		<div id="5.08"></div>
	==== '''5.08''' ====		==== '''5.08''' ====
	Management is responsible for evaluating pressure on personnel to help personnel fulfill their assigned responsibilities in accordance with the entity’s standards of conduct. Management can adjust excessive pressures using many different tools, such as rebalancing workloads or increasing resource levels.		Management is responsible for evaluating pressure on personnel to help personnel fulfill their assigned responsibilities in accordance with the entity’s standards of conduct. Management can adjust excessive pressures using many different tools, such as rebalancing workloads or increasing resource levels.

	<~~span~~ id="5.3"></~~span~~>		<div id="5.3"></div>
	=== 5.3 Risk Assessment ===		=== 5.3 Risk Assessment ===
	Management assesses internal and external risks and performs risk assessments on a periodic and ongoing basis to achieve its objectives.		Management assesses internal and external risks and performs risk assessments on a periodic and ongoing basis to achieve its objectives.

Kelly at 23:22, 12 August 2026

2026-08-12T23:22:26Z

← Older revision		Revision as of 23:22, 12 August 2026
Line 2:		Line 2:
	External Link to US GAO Green Book Principle 5		External Link to US GAO Green Book Principle 5

	<~~div~~ id="5.01"></~~div~~>		<span id="5.01"></span>
	==== '''5.01''' ====		==== '''5.01''' ====
	Management should evaluate performance and hold ~~individuals~~		Management should evaluate performance and hold inspaniduals
	accountable for their internal control responsibilities.		accountable for their internal control responsibilities.
	=== 5.1 Enforcement of Accountability ===		=== 5.1 Enforcement of Accountability ===

	<~~div~~ id="5.02"></~~div~~>		<span id="5.02"></span>
	==== '''5.02''' ====		==== '''5.02''' ====
	Management enforces accountability of ~~individuals~~ performing their internal control responsibilities. Accountability is driven by the tone at the top and supported by commitment to integrity and ethical values, organizational structure, and expectations of competence, which influence the control culture of the entity. Accountability for performance of internal control responsibility supports day-to-day decision-making, attitudes, and behaviors. Management holds personnel accountable through mechanisms such as performance appraisals and disciplinary actions.		Management enforces accountability of inspaniduals performing their internal control responsibilities. Accountability is driven by the tone at the top and supported by commitment to integrity and ethical values, organizational structure, and expectations of competence, which influence the control culture of the entity. Accountability for performance of internal control responsibility supports day-to-day decision-making, attitudes, and behaviors. Management holds personnel accountable through mechanisms such as performance appraisals and disciplinary actions.
	'''August 3, 2026: Submitted Complaint''' – My original PRR requested contracts and MOUs with corporate and governmental entities, respectively. I believed the delivery of those contracts would provide objective evidence of the Maricopa County personnel that were accountable for acquiring election related materials and services. Who authorized and what was in those contracts and MOUs?		'''August 3, 2026: Submitted Complaint''' – My original PRR requested contracts and MOUs with corporate and governmental entities, respectively. I believed the delivery of those contracts would provide objective evidence of the Maricopa County personnel that were accountable for acquiring election related materials and services. Who authorized and what was in those contracts and MOUs?

Line 25:		Line 25:
	Contrary to the Green Book (deviation), no change history documentation was included with sections of the Runbeck and Dominion contracts that were stricken through or had new content added, apparently by an amendment process. However, there was no justification for the changes. Nor was there an approval signature for the “amendment.” Therefore, the Green Book’s requirements for accountability were not fulfilled based on the documentation provided.		Contrary to the Green Book (deviation), no change history documentation was included with sections of the Runbeck and Dominion contracts that were stricken through or had new content added, apparently by an amendment process. However, there was no justification for the changes. Nor was there an approval signature for the “amendment.” Therefore, the Green Book’s requirements for accountability were not fulfilled based on the documentation provided.

	<~~div~~ id="5.03"></~~div~~>		<span id="5.03"></span>
	==== '''5.03''' ====		==== '''5.03''' ====
	Management holds personnel accountable for performing their assigned internal control responsibilities. The oversight body, in turn, holds both management and the entire organization accountable for its internal control responsibilities.		Management holds personnel accountable for performing their assigned internal control responsibilities. The oversight body, in turn, holds both management and the entire organization accountable for its internal control responsibilities.

	<~~div~~ id="5.04"></~~div~~>		<span id="5.04"></span>
	==== '''5.04''' ====		==== '''5.04''' ====
	If management establishes incentives, management recognizes that such actions can yield unintended consequences and evaluates incentives so that they align with the entity’s standards of conduct.		If management establishes incentives, management recognizes that such actions can yield unintended consequences and evaluates incentives so that they align with the entity’s standards of conduct.

	<~~div~~ id="5.05"></~~div~~>		<span id="5.05"></span>
	==== '''5.05''' ====		==== '''5.05''' ====
	Management holds service organizations accountable for their assigned internal control responsibilities. Management may contract with service organizations to perform roles in the organizational structure. Management communicates to each service organization the objectives of the entity and their related risks, the entity’s standards of conduct, the role of the service organization in the organizational structure, the assigned responsibilities and authorities of the role, and the expectations of competence for its role that will enable a service organization to perform its internal control responsibilities. Management, however, retains responsibility for the effectiveness of controls over the business processes assigned to service organizations.		Management holds service organizations accountable for their assigned internal control responsibilities. Management may contract with service organizations to perform roles in the organizational structure. Management communicates to each service organization the objectives of the entity and their related risks, the entity’s standards of conduct, the role of the service organization in the organizational structure, the assigned responsibilities and authorities of the role, and the expectations of competence for its role that will enable a service organization to perform its internal control responsibilities. Management, however, retains responsibility for the effectiveness of controls over the business processes assigned to service organizations.
	See item 5.02 (above) for an explanation of this Green Book attribute, 5.05, to my PRR request. The prior response applies to this attribute.		See item 5.02 (above) for an explanation of this Green Book attribute, 5.05, to my PRR request. The prior response applies to this attribute.

	<~~div~~ id="5.06"></~~div~~>		<span id="5.06"></span>
	==== '''5.06''' ====		==== '''5.06''' ====
	Management, with oversight from the oversight body, takes corrective action as necessary to enforce accountability for internal control in the entity. These actions can range from informal feedback provided by the direct supervisor to disciplinary action taken by the oversight body, depending on the significance of the deficiency to the internal control system.Consideration of Excessive Pressures		Management, with oversight from the oversight body, takes corrective action as necessary to enforce accountability for internal control in the entity. These actions can range from informal feedback provided by the direct supervisor to disciplinary action taken by the oversight body, depending on the significance of the deficiency to the internal control system.Consideration of Excessive Pressures

	<~~div~~ id="5.2"></~~div~~>		<span id="5.2"></span>
	=== 5.2 Consideration of Excessive Pressures ===		=== 5.2 Consideration of Excessive Pressures ===

	<~~div~~ id="5.07"></~~div~~>		<span id="5.07"></span>
	==== '''5.07''' ====		==== '''5.07''' ====
	Management adjusts excessive pressures on personnel in the entity. Pressure can appear in an entity because of goals management established to meet objectives or cyclical demands of various processes the entity performs, such as year-end financial statement preparation. Excessive pressure can result in personnel “cutting corners” to meet the established goals.		Management adjusts excessive pressures on personnel in the entity. Pressure can appear in an entity because of goals management established to meet objectives or cyclical demands of various processes the entity performs, such as year-end financial statement preparation. Excessive pressure can result in personnel “cutting corners” to meet the established goals.

	<~~div~~ id="5.08"></~~div~~>		<span id="5.08"></span>
	==== '''5.08''' ====		==== '''5.08''' ====
	Management is responsible for evaluating pressure on personnel to help personnel fulfill their assigned responsibilities in accordance with the entity’s standards of conduct. Management can adjust excessive pressures using many different tools, such as rebalancing workloads or increasing resource levels.		Management is responsible for evaluating pressure on personnel to help personnel fulfill their assigned responsibilities in accordance with the entity’s standards of conduct. Management can adjust excessive pressures using many different tools, such as rebalancing workloads or increasing resource levels.

	<~~div~~ id="5.3"></~~div~~>		<span id="5.3"></span>
	=== 5.3 Risk Assessment ===		=== 5.3 Risk Assessment ===
	Management assesses internal and external risks and performs risk assessments on a periodic and ongoing basis to achieve its objectives.		Management assesses internal and external risks and performs risk assessments on a periodic and ongoing basis to achieve its objectives.

Kelly at 23:14, 12 August 2026

2026-08-12T23:14:49Z

← Older revision		Revision as of 23:14, 12 August 2026
Line 2:		Line 2:
	External Link to US GAO Green Book Principle 5		External Link to US GAO Green Book Principle 5

	<div id="5.01~~" style="display:inline;~~"></div>		<div id="5.01"></div>
	==== '''5.01''' ====		==== '''5.01''' ====
	Management should evaluate performance and hold individuals		Management should evaluate performance and hold individuals
Line 8:		Line 8:
	=== 5.1 Enforcement of Accountability ===		=== 5.1 Enforcement of Accountability ===

	<div id="5.02~~" style="display:inline;~~"></div>		<div id="5.02"></div>
	==== '''5.02''' ====		==== '''5.02''' ====
	Management enforces accountability of individuals performing their internal control responsibilities. Accountability is driven by the tone at the top and supported by commitment to integrity and ethical values, organizational structure, and expectations of competence, which influence the control culture of the entity. Accountability for performance of internal control responsibility supports day-to-day decision-making, attitudes, and behaviors. Management holds personnel accountable through mechanisms such as performance appraisals and disciplinary actions.		Management enforces accountability of individuals performing their internal control responsibilities. Accountability is driven by the tone at the top and supported by commitment to integrity and ethical values, organizational structure, and expectations of competence, which influence the control culture of the entity. Accountability for performance of internal control responsibility supports day-to-day decision-making, attitudes, and behaviors. Management holds personnel accountable through mechanisms such as performance appraisals and disciplinary actions.

Kelly at 23:14, 12 August 2026

2026-08-12T23:14:12Z

← Older revision		Revision as of 23:14, 12 August 2026
Line 1:		Line 1:
	== 5.0 Enforce Accountability ==		== 5.0 Enforce Accountability ==
	External Link to US GAO Green Book Principle 4		External Link to US GAO Green Book Principle 5

			<div id="5.01" style="display:inline;"></div>
	==== '''5.01''' ====		==== '''5.01''' ====
	Management should evaluate performance and hold individuals		Management should evaluate performance and hold individuals
Line 6:		Line 8:
	=== 5.1 Enforcement of Accountability ===		=== 5.1 Enforcement of Accountability ===

	<div id="5.02"></div>		<div id="5.02" style="display:inline;"></div>
	==== '''5.02''' ====		==== '''5.02''' ====
	Management enforces accountability of individuals performing their internal control responsibilities. Accountability is driven by the tone at the top and supported by commitment to integrity and ethical values, organizational structure, and expectations of competence, which influence the control culture of the entity. Accountability for performance of internal control responsibility supports day-to-day decision-making, attitudes, and behaviors. Management holds personnel accountable through mechanisms such as performance appraisals and disciplinary actions.		Management enforces accountability of individuals performing their internal control responsibilities. Accountability is driven by the tone at the top and supported by commitment to integrity and ethical values, organizational structure, and expectations of competence, which influence the control culture of the entity. Accountability for performance of internal control responsibility supports day-to-day decision-making, attitudes, and behaviors. Management holds personnel accountable through mechanisms such as performance appraisals and disciplinary actions.

Kelly at 23:12, 12 August 2026

2026-08-12T23:12:12Z

← Older revision		Revision as of 23:12, 12 August 2026
Line 1:		Line 1:
	== 5.0 Enforce Accountability ==		== 5.0 Enforce Accountability ==
	External Link to US GAO Green Book Principle 4		External Link to US GAO Green Book Principle 4

	~~<div id="5.01"></div>~~
	==== '''5.01''' ====		==== '''5.01''' ====
	Management should evaluate performance and hold individuals		Management should evaluate performance and hold individuals

Kelly at 23:11, 12 August 2026

2026-08-12T23:11:19Z

← Older revision		Revision as of 23:11, 12 August 2026
Line 6:		Line 6:
	Management should evaluate performance and hold individuals		Management should evaluate performance and hold individuals
	accountable for their internal control responsibilities.		accountable for their internal control responsibilities.

	~~<div id="5.1"></div>~~
	=== 5.1 Enforcement of Accountability ===		=== 5.1 Enforcement of Accountability ===

Kelly at 23:10, 12 August 2026

2026-08-12T23:10:54Z

← Older revision		Revision as of 23:10, 12 August 2026
Line 4:		Line 4:
	<div id="5.01"></div>		<div id="5.01"></div>
	==== '''5.01''' ====		==== '''5.01''' ====
	~~'''~~Management should evaluate performance and hold individuals~~'''~~		Management should evaluate performance and hold individuals
	accountable for their internal control responsibilities.		accountable for their internal control responsibilities.

Line 12:		Line 12:
	<div id="5.02"></div>		<div id="5.02"></div>
	==== '''5.02''' ====		==== '''5.02''' ====
	~~'''~~Management enforces accountability of individuals performing their internal control responsibilities.~~'''~~ Accountability is driven by the tone at the top and supported by commitment to integrity and ethical values, organizational structure, and expectations of competence, which influence the control culture of the entity. Accountability for performance of internal control responsibility supports day-to-day decision-making, attitudes, and behaviors. Management holds personnel accountable through mechanisms such as performance appraisals and disciplinary actions.		Management enforces accountability of individuals performing their internal control responsibilities. Accountability is driven by the tone at the top and supported by commitment to integrity and ethical values, organizational structure, and expectations of competence, which influence the control culture of the entity. Accountability for performance of internal control responsibility supports day-to-day decision-making, attitudes, and behaviors. Management holds personnel accountable through mechanisms such as performance appraisals and disciplinary actions.
	'''August 3, 2026: Submitted Complaint''' – My original PRR requested contracts and MOUs with corporate and governmental entities, respectively. I believed the delivery of those contracts would provide objective evidence of the Maricopa County personnel that were accountable for acquiring election related materials and services. Who authorized and what was in those contracts and MOUs?		'''August 3, 2026: Submitted Complaint''' – My original PRR requested contracts and MOUs with corporate and governmental entities, respectively. I believed the delivery of those contracts would provide objective evidence of the Maricopa County personnel that were accountable for acquiring election related materials and services. Who authorized and what was in those contracts and MOUs?

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	<div id="5.03"></div>		<div id="5.03"></div>
	==== '''5.03''' ====		==== '''5.03''' ====
	~~'''~~Management holds personnel accountable for performing their assigned internal control responsibilities.~~'''~~ The oversight body, in turn, holds both management and the entire organization accountable for its internal control responsibilities.		Management holds personnel accountable for performing their assigned internal control responsibilities. The oversight body, in turn, holds both management and the entire organization accountable for its internal control responsibilities.

	<div id="5.04"></div>		<div id="5.04"></div>
	==== '''5.04''' ====		==== '''5.04''' ====
	~~'''~~If management establishes incentives, management recognizes that such actions can yield unintended consequences and evaluates incentives so that they align with the entity’s standards of conduct.~~'''~~		If management establishes incentives, management recognizes that such actions can yield unintended consequences and evaluates incentives so that they align with the entity’s standards of conduct.

	<div id="5.05"></div>		<div id="5.05"></div>
	==== '''5.05''' ====		==== '''5.05''' ====
	~~'''~~Management holds service organizations accountable for their assigned internal control responsibilities.~~'''~~ Management may contract with service organizations to perform roles in the organizational structure. Management communicates to each service organization the objectives of the entity and their related risks, the entity’s standards of conduct, the role of the service organization in the organizational structure, the assigned responsibilities and authorities of the role, and the expectations of competence for its role that will enable a service organization to perform its internal control responsibilities. Management, however, retains responsibility for the effectiveness of controls over the business processes assigned to service organizations.		Management holds service organizations accountable for their assigned internal control responsibilities. Management may contract with service organizations to perform roles in the organizational structure. Management communicates to each service organization the objectives of the entity and their related risks, the entity’s standards of conduct, the role of the service organization in the organizational structure, the assigned responsibilities and authorities of the role, and the expectations of competence for its role that will enable a service organization to perform its internal control responsibilities. Management, however, retains responsibility for the effectiveness of controls over the business processes assigned to service organizations.
	See item 5.02 (above) for an explanation of this Green Book attribute, 5.05, to my PRR request. The prior response applies to this attribute.		See item 5.02 (above) for an explanation of this Green Book attribute, 5.05, to my PRR request. The prior response applies to this attribute.

	<div id="5.06"></div>		<div id="5.06"></div>
	==== '''5.06''' ====		==== '''5.06''' ====
	~~'''~~Management, with oversight from the oversight body, takes corrective action as necessary to enforce accountability for internal control in the entity.~~'''~~ These actions can range from informal feedback provided by the direct supervisor to disciplinary action taken by the oversight body, depending on the significance of the deficiency to the internal control system.Consideration of Excessive Pressures		Management, with oversight from the oversight body, takes corrective action as necessary to enforce accountability for internal control in the entity. These actions can range from informal feedback provided by the direct supervisor to disciplinary action taken by the oversight body, depending on the significance of the deficiency to the internal control system.Consideration of Excessive Pressures

	<div id="5.2"></div>		<div id="5.2"></div>
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	<div id="5.07"></div>		<div id="5.07"></div>
	==== '''5.07''' ====		==== '''5.07''' ====
	~~'''~~Management adjusts excessive pressures on personnel in the entity.~~'''~~ Pressure can appear in an entity because of goals management established to meet objectives or cyclical demands of various processes the entity performs, such as year-end financial statement preparation. Excessive pressure can result in personnel “cutting corners” to meet the established goals.		Management adjusts excessive pressures on personnel in the entity. Pressure can appear in an entity because of goals management established to meet objectives or cyclical demands of various processes the entity performs, such as year-end financial statement preparation. Excessive pressure can result in personnel “cutting corners” to meet the established goals.

	<div id="5.08"></div>		<div id="5.08"></div>
	==== '''5.08''' ====		==== '''5.08''' ====
	~~'''~~Management is responsible for evaluating pressure on personnel to help personnel fulfill their assigned responsibilities in accordance with the entity’s standards of conduct.~~'''~~ Management can adjust excessive pressures using many different tools, such as rebalancing workloads or increasing resource levels.		Management is responsible for evaluating pressure on personnel to help personnel fulfill their assigned responsibilities in accordance with the entity’s standards of conduct. Management can adjust excessive pressures using many different tools, such as rebalancing workloads or increasing resource levels.

	<div id="5.3"></div>		<div id="5.3"></div>
	=== 5.3 Risk Assessment ===		=== 5.3 Risk Assessment ===
	~~'''~~Management assesses internal and external risks and performs risk assessments on a periodic and ongoing basis to achieve its objectives.~~'''~~		Management assesses internal and external risks and performs risk assessments on a periodic and ongoing basis to achieve its objectives.

	These assessments provide the basis for identifying risks and developing appropriate risk responses.		These assessments provide the basis for identifying risks and developing appropriate risk responses.