Responsible, liable, explainable. To account means to furnish a justification or detailed explanation of financial activities or responsibilities; to furnish substantial reasons or convincing explanations. Accountability entails an obligation to periodically disclose in adequate detail and consistent form to all directly and indirectly responsible or properly interested parties the purposes, principles, procedures, relationships, results, incomes, and expenditures involved in any activity, enterprise or assignment so that they can be evaluated by the interested parties. The concept is important in health planning and regulation programs (such as health systems agencies) which should be accountable to the public and those they affect for their actions. There is no specific or detailed agreement on what accountability is or how to assure it. P.L. 93-641, for example, contains a variety of provisions designed to make the planning conducted under it accountable: agency governing boards must have a consumer majority; the affected parties must be represented on agency governing boards; data, files, and meetings must all be open to the public; and decisions must be made according to established public procedures and criteria.