The role of the Audit Office in the development of financial performance control in Sudan ✍️ Professor: Fikri Kabbashi Al-Amin Al-Arabi

The Accounts Office was established in 1978 and continues to execute and monitor the state budget under this name throughout the country. The role of the Audit Office lies with the Ministry of Finance to implement monitoring measures to maintain and preserve revenue elements. public assets and rationalize public expenditure 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 implementing financial laws and. regulations, following the application of financial publications regulating work and paying attention to the human elements working in the field of public works (accountants – money changers – warehouse workers – auditors) to obtain more financial discipline, transparency and keep pace with developments What occurs in accounting thinking in the area of ​​preparation of accounts in government units that differ from economic units in terms of objectives, responsibilities, motivations and in terms of means of monitoring and financial management, despite the multiplicity of tasks assigned to them. Applied to 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 an accrual basis by improving cost information for decision-making and improving discipline in budget execution , which eliminates biases in the recording of capital investments, which improves their management, and also demonstrates the extent of the sustainability of public finances in the long term, while ensuring consistency with the 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 of operations of government units helps to increase the efficiency of the public accounting system, as it provides a complete picture of the obligations of the government unit, helps in formulating realistic policies and facilitates cash flow management using clear rules. It gives a picture of the obligations of the government unit and its benefits for the countries where the situation arises. Actual government financial statements take into account financial rights and obligations as well as the real value of assets. They also realistically show government spending based on asset costs. consumption of resources and not on the value of their acquisition, which leads to monitoring the continuous evolution of international accounting standards (IPSASS) in terms of analytical accounting in government units. It 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 business sector, the most important being the lack of profit motive 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 efforts made in the provision of services and showing the impact of these efforts on the quality of services provided, because the management system CMS costs is the appropriate method. to achieve optimal and effective use of analytical accounting in government units, since this system represents the philosophy of the economic unit in the management of all its resources that cause and direct these resources towards the depletion of costs, it contributes also to support and develop the strategies adopted. by economic units by measuring and reporting 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 until. preparation of the unit's financial statements.

Third: Work to establish 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 narrows the economic gap. helps control public spending and determine priorities that negatively affect policies and cash flow. 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 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 resources. .

Fourth: Work 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 allows the government to provide resources, to plan and manage resources efficiently, effectively, with high transparency and fairness in the distribution of resources using information technology and unifying procedures. The system allows integration between human resource 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 tracks all changes to employee records and automatically links those that affect employee rights to salary preparation and the ability to pay salaries centrally. This system also provides all the data that represents clear indicators for monitoring the unit's first semester budget.

Teacher: Fikri Kabbashi Al-Amin Al-Arabi.

April 28, 2024 AD.

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