Characteristics of government accounting:
1-Using the budget for the precise control of public funds in order to:
A- Expenditure not exceeding the limits stipulated in the budget law
B- Saving public funds
C. Comparing and matching the nationalities with the budget
2- Division of income sources according to the desired goals of special accounts through:
A- Maintaining separate accounts for different types of government funds
B- Each account is a complete accounting unit.
3- Establishment of strong internal control and internal accounting system
– Studying and measuring the merit and correctness of the agents of an organization
4- Attention to income and expense accounting instead of profit and loss accounting because:
A- The main purpose of the government is not to earn profit.
B- The main and fundamental goal of the government is to provide special services or public services for the use of the general public or residents of a certain area.
5- Compliance with laws and regulations in order to maintain social interests
Government accounting users:
A: Users within the organization
1- Planning officials:
Planning officials of any government organization use real financial information or budget performance to adjust the organization’s annual budget as best as possible. Therefore, the financial affairs of the government organization provides real information about the implementation of the annual budget to the planners.
2- The minister or head of the institution
The financial information of the ministry or institution is briefly available to the minister or the head of the institution so that they can be informed about the financial affairs of the organization under their responsibility and supervise the financial activities and efficiency of the executive managers.
3- Intermediate brightness managers:
These managers use accounting and financial information according to their needs for planning the unit under their supervision.
4-Inspectors and internal auditors
Inspectors and internal auditors of government organizations use the services of accounting accountants to evaluate the effect of financial controls and report it to the authorized officials of the ministry or government institution.
B: Users outside the organization or ministry:
1- Government delegation:
The government board uses financial and accounting information to monitor and control government organizations.
2- House of Representatives:
Parliamentary oversight in Iran is done through the budget discharge report prepared by the country’s Audit Court. The budget discharge report is prepared based on the annual performance statement of the entire country’s budget, and the annual performance statement of the budget is obtained by combining the financial information extracted from the annual statements of the government agency. Therefore, parliamentarians of each country use the government accounting system to monitor the implementation of the government’s annual budget and finally to control the programs approved by the government.
3- Independent auditors:
According to Article 55 of the Constitution, the Court of Accounts is responsible for examining the accounts of ministries, institutions and state companies, and the results of these audits are reflected in the budget discharge report and are reported to the parliament members. Therefore, the auditors of the State Court of Audit, as independent auditors, also use government accounting to advance their goals, which is the protection of the treasury.
4- People:
The general public is also informed about the implementation of the annual government budget through the access to the budget discharge report, which is the result of the audits of the country’s accounting court, so the general public also uses financial and accounting information.
