When applying control levers in the process of implementation of public procurement, it is necessary to take into account the relationship between public sector accounting and public procurement, identifying the relationships between the legal frameworks regulating the above areas.
Introduced in recent years, public sector accounting standards, legislation, and legislative and by-laws governing public procurement are closely related to each other and complement each other; moreover, during accounting, control over expenditures in the field of public procurement is implemented in practice.
The relationship between public procurement and public sector accounting is reflected not only in the disclosure of control functions, but also in various economic operations, through time and methodological differences in balance sheet items (assets, liabilities) recognition.