Investigating the impact of accountability monitoring on the performance of NAJA accountability agents

Financial and Budget Management Master's Thesis

September 2013

Abstract

According to the duties that the legislator has assigned to the accountants to apply financial supervision in order to properly implement the budget and to match all payments with the financial and accounting laws and regulations, in practice, it is often observed at the level of non-governmental organizations that due to non-compliance with the rules and regulations, payments are made outside the rules and lead to the introduction of the accountants or Even the accountants and the officials of the units have been asked to respond to the relevant authorities, therefore, in order to investigate the causes of this problem, in order to ensure the correct implementation of financial and accounting laws and regulations, as well as to prevent the misuse of resources (public and non-public) and the effective and useful use of financial, physical and human resources in the subordinate units of Naja, a research entitled (Investigation of the impact of the accountant's supervision on the performance of Naja's accountants) was defined, which was defined in 6 It was done in the first month of 2019. The type of research is applied and in terms of descriptive method, it is a survey and it is done by a questionnaire method. The research questionnaire consists of 20 questions, which after the approval of the supervisors, consultants and a number of experts in order to achieve the purpose of the research among the statistical population in total number of more than 120 people, including experts of the General Financial and Accountability Department of NAJA, accountable agents and financial managers, police command of provinces, cities and vice-chairs located in NAJA headquarters. became Cronbach's alpha method was used to determine the reliability, which was highly reliable due to the obtained coefficient of 89%. Also, as mentioned, to determine the validity of the questionnaire, a number of standard questions were also used in the opinion of experts. The most important method of collecting information in this research is the Likert spectrum questionnaire and data measurement scale. In this research, 3 hypotheses were proposed that after collecting data in the form of a questionnaire and research hypotheses were tested through T-test and using SPSS software, the findings of the research indicated that the supervision of the accountant has an effect on the accuracy, speed and accuracy of the performance of the agents of the accountant.

Key words

Accountant:  Treasury officer  Accounting agent: Chief  Financial  Oficer (C.O.F)

Supervision:  Supervison   Function:  Performance  Naja:  Naja

1-1- Introduction

The system of the Islamic Republic of Iran, like any other government system in the world, continues to exist in terms of approving, implementing and monitoring laws and regulations, both financial and non-financial, so that at the same time it witnesses the continuous and permanent life cycle of the society, and in the process of evolution and dynamism of life, it is obvious that it does not put much effort into its duties and fulfill the burden of responsibility. that achieving the goals specified in the constitution,  Civil and financial, accounting and the performance of duties and religion by all bodies, organizations and institutions require compliance with the policies and laws included in those sources, and with the definition of the position of accountant in Article 31 of the Public Accounts Law of the country approved in 1366 and the definition of accountant  He is an official who is appointed to this position by the decree of the Ministry of Economic Affairs and Finance from among the qualified officials in order to supervise and ensure the necessary coordination in the implementation of financial and accounting regulations in ministries, institutions and state companies and local executive bodies and public non-governmental institutions and institutions. He will be responsible for performing the other tasks described below: and related regulations and their health and safety.

2- Supervising the preservation of documents and financial books.

3- Keeping, delivering and converting cash, deposits, and securities.

4- Keeping the account of government property and monitoring the said property.

Note 1 - The accountant performs his duties under the supervision of the head of the executive body.

Note 2 – Accountants of public non-governmental institutions and institutions, the subject of Article 5 of this law, will be appointed by the decree of the Ministry of Economic Affairs and Finance and with the approval of that body, according to the above definition and the main duties of the accountant are specified in Article 31 of the Public Accounts Law of the country. According to this legal article:

1- The supervisory duties of the accountant include:

a) Supervision of financial and accounting affairs.

B) Supervision of the preservation of financial documents and books, and the fundamental and vital emphasis of the law is on the matter of financial supervision of the accountant.

2- The executive duties of the accountant include:

a) Maintenance and delivery and transformation of cash, deposits and securities.

B) Maintenance Account of government property and supervision of said property. c) Maintaining and adjusting accounts according to the law and related rules and regulations and their health and safety. A supervisory agent in the executive bodies did not ignore his number and executive prestige, and the two-dimensional task of the accountant weakens the internal control. After several years of the performance of the accountants (clearly in 1349 (after the approval of the Public Accounts Law)) in the executive bodies and the revelation of the weaknesses and strengths of this system recently, new views on the use of the accountants' performance and the accountant-centered system in the executive bodies among some experts As Article 31 of the Civil Code has written about the duties of the accountant and the law assigns both a supervisory and an executive role to the accountant, a judge sees the task of matching documents and documents with the laws and regulations and entrusts him with the important issue of requesting money and providing credit and maintaining the account of government property and so on The method of accountants by the law and the heavy responsibility resulting from the financial accountability of the people and the relevant authorities have made the financial experts in the field of the country think that the operation of this system is correct or not? Shouldn't the heads and senior officials of the executive bodies have executive responsibility as well as the accountability resulting from the actions of the body under their supervision, and the auditors should only be responsible for "supervisory duties" so that both the flow of work and affairs in the bodies move better and faster and the officials of the body continue their work with more responsibility and encouragement. (M. A. Law of the country approved in 1361)

1-2- Statement of the problem

Definition of the problem and  Statement of the main research questions

On the assumption that a suitable financial monitoring system will effectively help the correct use of financial resources in the implementation of approved programs, preservation and protection of the treasury, ensuring the accuracy and legality of financial activities related to the implementation of the budget, the compliance of expenses and other payments with the relevant laws and regulations, and the non-exceeding of the expenses from the approved credits. The pre-expenditure monitoring system, which forms an important part of a country's financial monitoring system, has always been of interest due to its close relationship with spending related to plans, activities, and programs in the budget, and its implementation is more or less criticized by the executive authorities of the country. In Iran, the task of financial supervision before spending, in the implementation of Article 90 of the country's public accounting law, has been assigned to the Ministry of Economic Affairs and Finance, and its scope is limited to matching the expenditures of executive bodies with relevant laws and regulations and controlling the allocated budget. Currently, the Ministry of Economic Affairs and Finance implements the duty of financial supervision before spending through the appointment of auditors in executive bodies. Despite the supervisory duties that are the responsibility of auditors and related agents, we have witnessed that: in some cases due to financial abuses in the financial affairs of the units by the agents themselves or employees related to financial affairs, including accountants and accountants, as well as some commanders and senior managers who are responsible for detecting delegated to them (due to lack of complete familiarity with the financial laws), relying on the approval and opinion of the responsible officials, they have issued financial orders (against the law) or signed various documents that have been prosecuted by internal or external regulatory units due to legal discrepancies and have been handed over to the trial table.