The Role of Audit Office in Developing Financial Performance Control in Sudan ✍️ Professor: Fikri Kabbashi Al-Amin Al-Arabi
The Accounts Office was established in 1978 and continues to exercise the implementation and supervision of the state budget under this name throughout the country. The role of the Accounts Office is the responsibility of the Ministry of Finance to implement supervisory measures to maintain revenue items. , preserve state assets and rationalize public spending to reduce crimes of aggression against public funds and confirm the role of the Ministry of Finance In its jurisdiction over public funds, the role of the Audit Office is activated as a supervisory body responsible for the implementation of financial laws and regulations, following up on the application of financial publications regulating work and paying attention to the human elements working in the field of public works (accountants – money changers – storekeepers – auditors) to achieve more financial discipline, transparency and pace monitoring. with the developments, what happens in accounting thinking in the field of preparing accounts in government units that differ from economic units in terms of objectives, responsibilities, motivations and in terms of means of supervision and financial management, despite the multiplicity of tasks that I assume. charged with applying for Accounting, I will focus on four tasks that seem more important to me, which are: The following:
First: The general state budget: working on budget execution on the accrual accounting method by improving cost information for decision-making and improving discipline in budget execution, which eliminates bias in recording capital investments, which improves their management, and also demonstrates the extent of long-term sustainability of public finances, while ensuring consistency with reports prepared on the basis of accrual accounting. All this encourages other ministries to carry out reforms in the public sector. The use of the accrual method for accounting for the operations of government units contributes to increasing the efficiency of the public accounting system, as it provides a complete picture of the obligations of the government unit, helps formulate realistic policies, and facilitates cash management through clear rules. it gives a picture of the obligations of the government unit and its benefits for the countries where the situation appears. The real financial statements of the government take into account financial rights and obligations, as well as the real value of assets. They also realistically show government expenditures based on the cost of consumption of resources and not on the value of their acquisition, which leads to keeping pace with the continuous development of cost accounting of international accounting standards (IPSASS) in government units, and also helps to follow the system of rights in determining the costs of services provided by the state, including the contribution of its fixed assets to the production and provision of the service. There are a number of reasons why the use of cost accounting in government units is greater than in the corporate sector, the most important of which is the absence of profit-seeking as an organizational means or as a measure of operational efficiency.
Second: Submit reports on the effectiveness of the performance of government units: by measuring the costs of the efforts made in the provision of services and showing the impact of these efforts on the quality of the services provided, since the CMS cost management system is the appropriate method. to achieve the optimal and efficient use of cost accounting in government units, since this system represents the philosophy of the economic unit in managing all its resources that cause and direct these resources to the exhaustion of costs, it also helps to support and develop the strategies adopted. by economic units by measuring and communicating the information used in the formulation, implementation and evaluation of strategies by demonstrating the efficiency and effectiveness of the use of resources available to the economic unit. A system must be applied Maturity from the budget preparation phase to the. preparation of the unit's financial statements.
Third: Working towards the establishment of a single treasury system: it represents the tool for consolidating and managing government resources. The application of the single treasury system to the country's financial and economic system improves the optimal exploitation of resources and also reduces the economic gap. helps to control government expenditure and determine priorities that negatively affect policies and cash flows. The system aims to optimize the exploitation of resources, ensure effective control of government balances, manage the movements of internal and external cash flows, and reduce borrowing from the banking system. , and achieve effective control and monitoring of the amounts allocated to government units. One of the most important features of the single treasury system is the timely provision of integrated information on available liquidity. The government controls the distribution of state funds. resources.
Fourth: Working on the implementation of the payroll computerization project: The central payroll system is one of the components of the Government Resource Management (GRP) system, which is a unified system that enables the government to provide resources, plan and manage resources efficiently, effectively, with high transparency and equity in the distribution of resources using information technology and unifying procedures. The system allows integration between human resources programs such as leave management, attendance and departure program, violations, benefits, salaries, etc.
The system also allows departments to review, store and manage their employee data. It also allows tracking all changes made to employee records and automatically linking those that affect employee rights to salary preparation and the ability to pay salaries centrally. This system also provides all the data that represent clear indicators for monitoring the unit's first half-year budget.
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