‫‪www.nec.org.sd‬‬ ‫ﺍﻝﻔﺼل ﺍﻝﺴﺎﺒﻊ‬ ‫ﺍﻝﻤﻌﺎﻴﻴﺭ ﺍﻝﻤﺤﺎﺴﺒﻴﺔ‬ ‫ﺍﻹﺠﺭﺍﺀﺍﺕ ﻭﺍﻝﻤﻌﺎﻴﻴﺭ ﺍﻝﻤﺤﺎﺴﺒﻴﺔ ﻭﺍﻝﻤﺴﺎﺀﻝﺔ ﺍﻝﻤﺎﻝﻴﺔ‬ ‫‪ (1) -204‬ﺘﻠﺘﺯﻡ ﻜل ﻤﺴﺘﻭﻴﺎﺕ ﺍﻝﺤﻜﻡ ﺒﺎﻹﺠﺭﺍﺀﺍﺕ ﻭﺍﻝﻤﻌﺎﻴﻴﺭ ﺍﻝﻤﺤﺎﺴﺒﻴﺔ ﺍﻝﻤﻌﺘﻤـﺩﺓ ﻭﺍﻝﻤـﺴﺎﺀﻝﺔ‬ ‫ﺍﻝﻤﺎﻝﻴﺔ ﻝﻠﺘﺄﻜﺩ ﻤﻥ ﺘﺨﺼﻴﺹ ﻭﺇﻨﻔﺎﻕ ﺍﻷﻤﻭﺍل ﺍﻝﻌﺎﻤﺔ ﻭﻓﻘـﹰﺎ ﻝﻠﻤﻭﺍﺯﻨـﺔ ﺍﻝﻤﺨﺼـﺼﺔ‬ ‫ﻝﻤﺴﺘﻭﻯ ﺍﻝﺤﻜﻡ ﺍﻝﻤﻌﻴﻥ‪.‬‬ ‫)‪ (2‬ﻴﻭﺩ��� ﺍﻝﺩﺨل ﻭﺍﻹﻴﺭﺍﺩﺍﺕ ﺍﻝﺘﻲ ﺘﺘﺤﺼل ﻋﻠﻴﻬﺎ ﺠﻤﻴﻊ ﻤﺴﺘﻭﻴﺎﺕ ﺍﻝﺤﻜﻡ ﻓﻲ ﺤـﺴﺎﺒﺎﺕ‬ ‫ﻋﺎﻤﺔ ﺨﺎﻀﻌﺔ ﻝﻠﺘﺩﻗﻴﻕ ﻭﺍﻝﻤﺤﺎﺴﺒﺔ‪.‬‬ ‫)‪ (3‬ﻴﻨﻅﻡ ﺍﻝﻘﺎﻨﻭﻥ ﺍﻹﺠﺭﺍﺀﺍﺕ ﻭﺍﻝﻤﻌﺎﻴﻴﺭ ﺍﻝﻤﺤﺎﺴﺒﻴﺔ ﺍﻝﻤﻌﺘﻤﺩﺓ ﻭﺍﻝﻤﺴﺎﺀﻝﺔ ﺍﻝﻤﺎﻝﻴﺔ‪.‬‬ ‫ﺩﻴﻭﺍﻥ ﺍﻝﻤﺭﺍﺠﻌﺔ ﺍﻝﻘﻭﻤﻲ ﻭﺩﻴﻭﺍﻥ ﺍﻝﻤﺭﺍﺠﻌﺔ ﻝﺠﻨﻭﺏ ﺍﻝﺴﻭﺩﺍﻥ‬ ‫ﻼ‪ ،‬ﻭﻴ‪‬ﻨﺸﺄ ﺩﻴـﻭﺍﻥ ﺁﺨـﺭ‬ ‫‪ (1) -205‬ﻴﻨﺸﺄ ﺩﻴﻭﺍﻥ ﻝﻠﻤﺭﺍﺠﻌﺔ ﻋﻠﻰ ﺍﻝﻤﺴﺘﻭﻯ ﺍﻝﻘﻭﻤﻲ ﻭﻴﻜﻭﻥ ﻤﺴﺘﻘ ﹰ‬ ‫ﻝﻠﻤﺭﺍﺠﻌﺔ ﻓﻲ ﺠﻨﻭﺏ ﺍﻝﺴﻭﺩﺍﻥ‪.‬‬ ‫)‪ (2‬ﻴﻀﻊ ﺩﻴﻭﺍﻥ ﺍﻝﻤﺭﺍﺠﻌﺔ ﺍﻝﻘﻭﻤﻲ ﻤﻌﺎﻴﻴﺭ ﻝﻠﻤﺭﺍﺠﻌﺔ ﻓﻲ ﻜل ﺍﻝﺴﻭﺩﺍﻥ‪ ،‬ﻭﻴﺘﻭﻝﻰ ﺍﻝﺭﻗﺎﺒـﺔ‬ ‫ﻋﻠﻰ ﺍﻷﺩﺍﺀ ﺍﻝﻤﺎﻝﻲ ﻝﻠﺤﻜﻭﻤﺔ ﺍﻝﻘﻭﻤﻴﺔ‪ ،‬ﺒﻤﺎ ﻓﻲ ﺫﻝـﻙ ﺘﺤـﺼﻴل ﺍﻹﻴـﺭﺍﺩﺍﺕ ﻭﺇﻨﻔـﺎﻕ‬ ‫ﺍﻝﻤﺼﺭﻭﻓﺎﺕ‪ ،‬ﻭﻓﻘﹰﺎ ﻝﻠﻤﻭﺍﺯﻨﺎﺕ ﺍﻝﻤﻌﺘﻤﺩﺓ ﻤﻥ ﺍﻝﻬﻴﺌﺔ ﺍﻝﺘـﺸﺭﻴﻌﻴﺔ ﺍﻝﻘﻭﻤﻴـﺔ ﻭﺍﻝﻬﻴﺌـﺎﺕ‬ ‫ﺍﻝﺘﺸﺭﻴﻌﻴﺔ ﺍﻝﻭﻻﺌﻴﺔ‪.‬‬ ‫)‪ (3‬ﻴ‪‬ﻌﻴﻥ ﺭﺌﻴﺱ ﺍﻝﺠﻤﻬﻭﺭﻴﺔ‪ ،‬ﺒﻤﻭﺍﻓﻘﺔ ﺃﻏﻠﺒﻴﺔ ﺍﻝﺜﻠﺜﻴﻥ ﻓﻲ ﺍﻝﻤﺠﻠﺱ ﺍﻝﻭﻁﻨﻲ‪ ،‬ﺍﻝﻤﺭﺍﺠﻊ ﺍﻝﻌﺎﻡ‬ ‫ﻤﻥ ﺍﻝﻤﺅﻫﻠﻴﻥ ﻤﻬﻨﻴﹰﺎ ﻝﻴﺭﺃﺱ ﺍﻝﺩﻴﻭﺍﻥ ﺍﻝﻘﻭﻤﻲ ﻝﻠﻤﺭﺍﺠﻌﺔ‪ ،‬ﻭﻴﺅﺩﻱ ﺍﻝﻘﺴﻡ ﺃﻤـﺎﻡ ﺭﺌـﻴﺱ‬ ‫ﻋﻴ‪‬ﻥ ﺒﻬﺎ‪.‬‬ ‫ﺍﻝﺠﻤﻬﻭﺭﻴﺔ‪ .‬ﻭﻴﻌﺯل ﺍﻝﻤﺭﺍﺠﻊ ﺍﻝﻌﺎﻡ ﻤﻥ ﻤﻨﺼﺒﻪ ﺒﺫﺍﺕ ﺍﻹﺠﺭﺍﺀﺍﺕ ﺍﻝﺘﻲ ‪‬‬ ‫)‪ (4‬ﻴﻘﻭﻡ ﺩﻴﻭﺍﻥ ﺍﻝﻤﺭﺍﺠﻌﺔ ﺍﻝﻘﻭﻤﻲ ﺒﻤﺭﺍﺠﻌﺔ ﺤﺴﺎﺒﺎﺕ ﺍﻷﺠﻬﺯﺓ ﺍﻝﺘﻨﻔﻴﺫﻴﺔ ﺍﻝﻘﻭﻤﻴﺔ ﻭﺍﻝﻬﻴﺌـﺔ‬ ‫ﺍﻝﺘﺸﺭﻴﻌﻴﺔ ﺍﻝﻘﻭﻤﻴﺔ ﻭﺍﻝﺴﻠﻁﺔ ﺍﻝﻘﻀﺎﺌﻴﺔ ﺍﻝﻘﻭﻤﻴﺔ‪ ،‬ﺇﻝﻰ ﺠﺎﻨﺏ ﺤﺴﺎﺒﺎﺕ ﺍﻝﻭﻻﻴﺎﺕ ﺍﻝﺸﻤﺎﻝﻴﺔ‬ ‫ﻭﺍﻝﻤﺅﺴﺴﺎﺕ ﻭﺍﻝﻬﻴﺌﺎﺕ ﻭﺍﻝﺸﺭﻜﺎﺕ ﺍﻝﻌﺎﻤﺔ ﻭﺃﻱ ﻤﺅﺴﺴﺔ ﺃﺨﺭﻯ ﻴﺤﺩﺩﻫﺎ ﺍﻝﻘﺎﻨﻭﻥ‪.‬‬ ‫)‪ (5‬ﻴﻘﺩﻡ ﺍﻝﻤﺭﺍﺠﻊ ﺍﻝﻌﺎﻡ ﺘﻘﺭﻴﺭﹰﺍ ﺴﻨﻭﻴﹰﺎ ﻝﺭﺌﻴﺱ ﺍﻝﺠﻤﻬﻭﺭﻴﺔ ﻭﺍﻝﻤﺠﻠﺱ ﺍﻝﻭﻁﻨﻲ‪.‬‬ ‫)‪ (6‬ﻴﺤﻅﺭ ﻋﻠﻰ ﺍﻝﻤﺭﺠﻊ ﺍﻝﻌﺎﻡ ﻤﺯﺍﻭﻝﺔ ﺠﻤﻴﻊ ﺍﻷﻋﻤﺎل ﺍﻝﻤﺤﻅﻭﺭﺓ ﻋﻠﻰ ﺸﺎﻏﻠﻲ ﺍﻝﻤﻨﺎﺼﺏ‬ ‫ﺍﻝﺩﺴﺘﻭﺭﻴﺔ ﺒﻤﻭﺠﺏ ﺍﻝﻤﺎﺩﺓ ‪ 75‬ﻤﻥ ﻫﺫﺍ ﺍﻝﺩﺴﺘﻭﺭ‪.‬‬ ‫)‪ (7‬ﻴﻨﻅﻡ ﺍﻝﺩﺴﺘﻭﺭ ﺍﻻﻨﺘﻘﺎﻝﻲ ﻝﺠﻨﻭﺏ ﺍﻝﺴﻭﺩﺍﻥ ﺩﻴﻭﺍﻥ ﺍﻝﻤﺭﺍﺠﻌﺔ ﻝﺠﻨﻭﺏ ﺍﻝﺴﻭﺩﺍﻥ‪.‬‬ ‫‪80‬‬