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