There are carve-outs to allow for governments to make exceptions, but it's besides the point.

If the government were to hold themselves to account, they would fine themselves some amount N, and pay itself N using your taxes. It also wastes other finite resources for all the paperwork and legal action involved that could be used for something else.

Speaking pragmatically, there's no point trying to hold the government itself to it's own laws. The only time citizens do hold the government accountable, it's always done in the form of hangings, or the guillotine in France's case.