اثر الحسابات الوسيطة (السلف) في اعداد تقديرات الموازنة الاتحادية (الجارية والاستثمارية) دراسة تحليلية لحسابات الدولة للمدة (2009-2013)

The Effect of Intermediat accounts (Imprest) on Preparing Estimates of Federal Budget (Investment-current) Analysis Study for the Accounts of States for Period (2009-2013)

The imprest account of intermediate accounts adopted by the Government Accountability for the purpose of proving exchange transactions carried out in the government unit temporarily. Any case represent a transition between the actual exchange process and the process of registration in the final expenditure account. The preparation of the budget process requires complete information on how to exchange appropriations and what are the items that have been implemented by high or items that have not been appropriations spent. The research’s problem in the presence of intermediate accounts, including the impact of imprests in determining the required appropriations in the budget, ـــــــــــــــــــــــــــــــــــــــــــــــــــــــــــــــــــــــــــــ (*) جزء مستل من رسالة ماجستير للباحث الثاني. and the research aims to identify the reasons for the emergence from the unit and the effect of the accumulation of imprests in the preparation of the budget, both current and investment. The research has come most important conclusion: 1. following-up the traditional method in the preparation of the federal budget contributly into wasting of public money and that of its present aspects is accumulation of impests. 2. The presence of suspended imprests led to a distortion of the final accounts and therefore the failure to provide adequate information to an person who prepare the budget for the following year, and for putting estimates, as a result of not determine the final expenses properly.