Local official has become the closest bond in the relationship between the state and a citizen. How one fulfills his/her duties examining effects of his/her decision? Respondents (local officials) connect this notion with outlaw norms, ethics. For them the notion of „accountability” is associated with the positive way, not in negative as legal norms. They think that in spite of the luck of coaching related to ethical issue, they experience in their office so-called „spirit of accountability”. In every day work local officials are aware of the pressure of the disciplinary responsibility and have a low awareness to be called to account the material.