a. Conditions Enhancing Accountability in the Public Sector:

1. Rendering of Account:
   Public organizations must render their accounts regularly. Accountability is effective when those who receive accounts have the power to take actions based on those accounts.
2. Accountable Leadership:
   Leadership committed to the concept of public accountability ensures enforcement of laws that protect public funds.
3. Investigative Reporting and Media Attention:
   The presence of investigative journalism helps keep public leaders in check and promotes transparency.
4. Public Enlightenment:
   Enlightening the public on the importance of accountability discourages corrupt practices and unethical behaviors in public office.

b. Principles Guiding Code of Good Practices on Fiscal Transparency:

1. Clarity of Roles and Responsibilities:
   There should be a clear distinction between government and commercial activities, with transparent policies governing fiscal administration and relations with the private sector.
2. Open Budget Processes:
   Budget information must facilitate policy analysis and accountability. Budget documents should outline fiscal policy objectives and macroeconomic assumptions.
3. Public Availability of Information:
   Governments must provide complete and accessible information on past, current, and projected fiscal activities, along with major fiscal risks.
4. Assurances of Integrity:
   Fiscal data must meet accepted quality standards and be subjected to independent scrutiny. Ethical standards for public servants must be clear, and reports must be accessible to the public.