According to the case above, there have some accountability issues I can found which included managerial accountability, fiscal accountability and program accountability.Managerial accountability is the responsibility of the public officers to make sure that the public fund and resources is utilizes effective and efficiency. The public officers will make sure the amount only spent in the allocated amount.According to the case above, I can found that some of the issue that related to the managerial accountability which is (i)ineffective promotional activities, (ii) inappropriate staff selection, (iii) inadequate staff members in Finance Department controlling the branches of its Museum, and no proper physical control of the collections. Fiscal accountability which also known as financial accountability can define as the need to make sure the transactions are recorded, accounted correct, complete, and accurate according to the rules and regulations. For instance, the format of transaction need follow the Treasury Instruction, Financial Procedures Act 1957 and Federal Institution 1957.According to the case above, I can found that some of the issue that related to the fiscal accountability which is (i)the absence of specific financial regulation, (ii)ineffective spending,(iii)shortage of funds to expand Museums activities and program,(iv)ineffective of spending, and (v) the outsourcing of accounting activities and manual accounting system.Last but not least, program accountability is the activity for a company or related organization in order to help in generating the revenue. With having the program accountability, the objective will be developed and implemented for an program. The objective need to be successfully and achieved.According to the case above, I can found that some of the issue that related to the fiscal accountability which is (i) the lack of program that had been held, (ii)decision of the program are not based on Three Es and (iii) less collaboration in organizing exhibitions and program for its Museum.