The Role of the Management Accountant in Oversight of the Implementation of the General Budget

The Ministry of Finance, responsible for implementing the general budget, exercises oversight through its representatives. This oversight occurs at several levels. The first level is carried out by the management accountant, who reports to it and is responsible for ensuring the proper implementation of the general budget by public entities. Management accountants are distributed and spread throughout all ministries and public administrations. The management accountant exercises internal financial oversight and serves as the eye through which the Minister of Finance monitors the proper handling of public funds, both in terms of expenditure and revenue. As a result of the above, we learned about the role of the management accountant in oversight of the implementation of the general budget by first discussing his duties and then clarifying his responsibilities. This research was divided into two sections: the first section discusses the duties of the management accountant, and the second section outlines his responsibilities. We concluded this research with a number of findings and finally, we presented some recommendations.