Internal users of public sector accounting are primarily the executives, governors, and their assistants. They also include civil and public servants as well as their unions. These users need government accounting information for one reason or the other. In this article, we examine six (6) internal users of PSA.
Internal users of public sector accounting defined
Internal users of public sector accounting are those users within the government. Their influence affects the public sector directly. Although most of them can be controlled. For example, it is easy to control the grievances of civil servant’s unions. This is done in three ways:
- Impose a no work no no-pay rule.
- Persuade the union that their grievance will be attended to.
- Ensure that the union's grievances are handled immediately and effectively.
List of internal users of government accounting and their information needs
1. The Executive
This is one of the arms of the government. They include the president, governors of various states, and local government chairmen. They are the chief accounting officers of their various jurisdictions. For example, the governor of Delta State is the chief accounting officer of all receipts, payments, and disbursement of government funds.Â
He or she is responsible for preparing the financial report of the nation. However, we know that this is delegated to the accountant general of the federation. Note that the vice president and deputy governors fall under these executives.
2. Federal Ministers and State Commissioners
The various ministers appointed by the president of the country as well as the commissioners appointed by the governors of various states within Nigeria are internal users of public sector accounting. To carry out their various assignments, they need to know what's financially available to them.Â
3. Top administrators of government
These administrators are mainly permanent secretaries of various ministries, departments, and agencies. They assist the ministers and commissioners appointed by the president and governors. Also, when the seat of a minister is vacant, it is the permanent secretary who handles their task before a new minister is appointed.
4. Chief Executives of Government agencies and business entities
Chief Executives of various agencies and government business enterprises are expected to prepare the reports of the various agencies they head. Therefore, they need government accounting information to do so. These executives include the governor of the Central Bank of Nigeria, the Executive director of NITDA, and other agencies of government.
5. Civil and public servants
Civil servants in various MDAs and public servants in the various military and paramilitary organizations of the government need public sector accounting information. They need them to request salary increments as well as appraise their performance.
6. Labor union
The Nigeria Labour Congress is an example of a labor union that is an internal user of government accounting information. Also, ASSU which is the association for senior lecturers in Nigeria is part of these users. As a result, they have a direct influence on the way the government addresses public sector accounting issues.
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