Regulations Regulating Government Warehouses in Sudan: A Critical Study

Abstract

The study aimed at Critical Assessment of the Governmental Stores' Regulations in Sudan, by highlighting the regulations of the Financial and Accounting Procedures issued in the year 2011 for: Statement of non-compliance for some provisions of the Law; the regulations issued for, Indicating the various weaknesses in the regulations, Indicating problems and obstacles facing the implementation of the regulations, To achieve the objectives of the study, the following hypotheses were tested: Absence of the central supervisory body led to deficiencies in implementing stores regulations, Amendments that are not based on generally accepted accounting principles, affected negatively in accounting processes, Regulations do not comply with the provisions of the law, violates the organizational and administrative structure of the store units. The Important results of the study: Some government agencies use models not required by the regulations, inventory accounts, not hold in accordance with generally accepted accounting principles. Some government units not affiliated to the administrative assigned to the bodies organizational structure. The study recommended a strong need to revise the current financial and accounting procedures regulations, in order to avoid existing weaknesses.