The most obvious reason that we create records is simply to do our business, whether that business means running the Governor's office, managing the state's welfare system, or keeping track of spending for a county, city, school district, or township. Information and records generated in the course of government business must reflect government's accountability. Government reports and is accountable to its elected officials and, ultimately, to the people. Government records document and provide evidence that government is going about its business wisely or unwisely. They indicate whether government business gets managed and conducted properly in accordance with laws, statutes, regulations, and other requirements.
Government accountability needs to be considered as information systems are developed.
Computer-based information systems can do any number of tasks quickly and efficiently, but we don't always know who is accountable for these systems and the information that they create. It follows, then, that in building information systems, we need to establish and create procedures, system documentation, and descriptions of system information as a means to make the system accountable. We need trustworthy information systems to ensure our accountability as government agencies. TIS Handbook last updated September 2001, Version 3.