The Dictionary of the Catalan Language (DIEC2) of the Institut d'Estudis Catalans defines to hold accountable as the action of "presenting a statement justifying an administrative management" and accountability as "the action of presenting, to whom it may concern, the list of expenses and income of an administration or management so that it can be verified". In a broader sense, this idea entails the obligation to justify the use of public funds, the implementation of public policies or the exercise of government responsibilities. In accordance with these definitions, the Transparency Law incorporates accountability and responsibility in public management as guarantees to achieve a system of relations between the administration and citizens based on knowledge of public activity, quality of information and citizen participation.