Ahmed Ataul Hakim

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Public Sector Accounting : Standard Cash Basis of Accounting System is used Features of GoB accounting function : Consolidated Fund, Treasury Single Account Limit of financial authority provided by the Parliament through Annual Budget. Funds managed by a central entity & individual entities do not control the ‘cash’ they are authorized to spend. Complies with requirements of Cash Basis IPSAS by ensuring proper presentation, transparent financial reporting & enhanced comparability of general purpose financial statements. 8
Public Sector Accounting : Structure Accounting Circles: Public Sector Accounting Controller General of Accounts [CGA] Controller General Defense Finance [CDGF] ADG (Rail Finance) Chief Accounts Office [T&T} Appropriation Accounts [Civil] Appropriation Accounts [Defense] Appropriation Accounts [Rail] Appropriation Accounts {PT&T} Finance Accounts of GoB 9
Page 1 and 2: Ahmed Ataul Hakeem, FCMA Comptrolle
Page 3 and 4: Public Sector Accounting & Auditing
Page 5 and 6: Mandate: Constitutional Provision
Page 7: Public Sector Accounting : Comptrol
Page 11 and 12: Public Sector Auditing : Structure
Page 13 and 14: Capacity Building Initiatives Form
Page 15 and 16: Conclusion • OCAG plays a vital r

Ahmed Ataul Hakim

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