What is an accounting officer?

According to the Department of Public Expenditure and Reform, an accounting officer signs off on the annual accounts of a government body. An accounting officer is usually appointed by the top authority of the accounting officer’s government and then by the secondary legislation.

The Public Procurement Disposal of Public Assets Authority details an accounting officers duties as: ensuring that funds are spent efficiently, being responsible for the overall procurement of funds, ensuring that all demands of a signed contract are met and investigating any contractual complaints. Accounting officers are used in countries with parliamentary democracies, such as Ireland and Uganda.