Answer:
Net income.
Explanation:
Operational accountability is a concept that considers if sufficient resources are available to cover cost of providing a service for a long period of time. Measurement is done by using the economic resource flows measurement focus.
It focuses more on the long term and not just on resource availability for a period.
Net income is not an effective measure of operational accountability of a government as it does not provide information on if sufficient resources are provided to cover service delivery.
The other options provided a measure of operational accountability.
-Economic cost of providing services.
-Assessment whether a government raised sufficient revenues each period to cover the cost of providing services.
-Assessment whether services are being provided economically and efficiently.
