Florida Institute of Technology - College of Business
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What is ABTA

Activity Based Total Accountability (ABTA) is a method of activity-based, full cost accounting. There are three primary functions.

ABTA is an accountability tool to help lawmakers better understand how government spends money. It establishes a foundation for accountability by identifying what government does and what it really costs.

ABTA serves as a policy making tool by helping lawmakers identify legislative priorities. It provides a foundation for establishing realistic performance measurements.

ABTA is a budgeting tool helping lawmakers ensure money is appropriated in a manner consistent with legislative priorities. It provides a basis for prioritizing spending to ensure provisions of accountability and policy-making are implemented.

"...ABTA represents the best possible foundation for government accountability..."

--William J. Posey,
Author Activity Based Total Accountability