The author believe that his or her behaviour in respect of accountability obligations, will set the tone for the department as a whole. Therefore, it is absolutely vital that the Head of Department strives to create a culture where the practice of accountability is internalized as a core value within the department . As such, the discharge of accountablity obligations, must not be treated as mere routine function that needs to be carried out because of external imposition. for example, we should not treat the process of financial auditing as a bothersome annual affair but should strive to provide the necessary information required of us in a responsible manner. And we can only do this if we are constanly aw