The possibility of applying the decentralized government accounting system supported by the government financial statistics system (GFSs) in municipal institutions to meet the requirements of account consolidation and disclosure
(( Applied Study in Karbala Municipality ))
Master Thesis Introduction To
Council Of The Faculty Of Management And Economics
University Of Karbala
Is Part Of The Requirements For The Master’s Degree In Accounting
Submitted by the student
Huda Ahmed Ali Al – Mutairi
Supervised by
Dr. Asaad Mohamed Ali Wahab Al Awad
Abstract
The importance of research stems from recent developments in the state’s tendency to transfer financial powers to the unincorporated governorates of the territory, which requires the directorates of financial affairs in the provinces to extract a uniform audit balances for all the related departments, namely municipalities (municipal, water, sewage), health, education, Agriculture, police, education, care and social security).
Given the different accounting systems in these departments, especially the departments related to the Ministry of Municipalities, the researcher is trying to reach solutions to help the provincial administrations to achieve the goals that seek to achieve through the consolidation of the accounting system for all these departments By focusing on the municipality center, the municipalities and the district directorate.
The aim of the study is to evaluate the unified accounting system for municipalities and to identify the most important problems and obstacles during the period of implementation.
To identify the extent to which the unified accounting system for municipalities conforms to the objectives set forth in the Municipal Administration Law No. 165, year 1964, as amended, to employ the government accounting system using a government statistical statistical guide in the municipalities, districts and district centers to match the objectives of municipal institutions to provide services to the public for free or for a nominal fee.
The importance of the use of the government financial statistics system (GFS) and what this system achieves from statistical and financial information at the state level and is consistent with the requirements of the World Bank and the International Monetary Fund. The main objective of the study is that the use of the Government Financial Statistics Manual (GFS) meets the requirements and objectives of the non-profit departments, including the municipal institutions, which makes it difficult to consolidate accounts at the governorate level and the difficulty of extracting a unified audit balance for all departments associated with the governorate municipalities. From the people who were asked for their point of view, 98% of them thought the adoption of a system of government financial statistics which helps the units of financial affairs in the provinces to complete the tasks assigned to them in the process of consolidation and the preparation of the balance of the unified audit of the possession of an integrated set of accounts can cover all activities of stat institutions. The researcher recommends the consolidation of all accounting systems of the associated departments in the province to the use of the government accounting system supported by the system of government statistics for the purposes of consolidation, replacing the government accounting system based on the system of government statistics instead of the unified accounting system for municipalities because it does not fit the nature of work in municipal institutions.
