Accountability has become an increasingly important notion in the conduct of government in the African context and the South African context in particular. An attempt is made at providing an operational definition of the notion of accountability. Legislative provisions are referred to in support of the application of the notion of accountability in the South African context. The various structures and electoral mechanisms both external and internal are referred to which support the process of accounting. Specific reference is made to the operation of these mechanisms by referring to the City of Tshwane Metropolitan Municipality.