La direction générale du budget Cameroun


Who is a public accountant?

Published on : 22/10/21 12:13 AM

Public accountants are public officials who are exclusively responsible for the collection, custody and handling of funds and securities, and for keeping the accounts of the State and other public entities. The payment of State expenses is the exclusive responsibility of the public accountant or an agent appointed by him, acting under his control and direct responsibility. Prior to payment, the public accountant verifies the validity of the claim and the discharge of the payment. If this is not the case, he cannot proceed with the payment. All public revenues must be collected by a public accountant who is required to exercise all due diligence to collect the duly issued revenue orders. The categories, responsibilities and powers of public accountants are defined by the general regulations of public accounting