The accounting system is established and operated in a manner that forms the basis for the preparation of financial reports and the final account, and ensures the effective functioning of decision-making, control, and accountability processes.

     Public accounts are maintained in an organized manner to record the revenues, expenditures, and assets of public administrations, as well as all transactions that have financial implications and lead to an increase or decrease in net assets, including guarantees and liabilities, in order to provide necessary information to management, oversight authorities, and the public.