Accounting Agency Service
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The service is available 24 hours a day
Presentation of the service
Article 13 of Law 98-12 of February 12, 1998, relating to the creation, organization, and operation of public healthcare institutions, requires the appointment of an Accounting Officer and defines their duties. The Cheikh Ahmadoul Khadim National Hospital Center, created by Decree No. 2020-2278 of November 26, 2020, is no exception to this rule.
Ms. Ndeye Abybatou Mbengue was appointed the first Accounting Officer of the Cheikh Ahmadoul Khadim National Hospital Center by Order No. 002223/MFB/DGCPT/DSP of February 8, 2022.
Missions of the service
The Accounting Agency is, within the public body, the department responsible for resource mobilization, expenditure payment, custody of funds and assets, cash management, and bookkeeping.
Their missions therefore consist of:
· Collecting revenues regularly cleared by the authorizing officer (who is the Director for the CHNCAK) through a revenue document. In this capacity, the Accounting Officer undertakes all necessary due diligence in accordance with the laws and regulations governing the collection of each category of revenues;
· Paying regularly authorized expenses. In this capacity, they are the sole signatory for checks and other transaction orders on cash accounts;
· Custodying the entity's funds and assets;
· Carrying out, under their responsibility, the necessary cash adjustments to meet due expenses;
· Keeping accounts of the transactions they perform;
· Prepare financial statements.
The Accounting Officer is, in accordance with laws and regulations, personally and financially responsible for the revenue and expenditure transactions he or she carries out, as well as for the preservation of assets.
In pictures
The team behind the service
In addition to the secretariat, the CHNCAK accounting office comprises three divisions:
- the division responsible for resource collection (mobilization);
- the division responsible for the verification and payment of expense files; and
- the accounting division.
Thus, the team is composed of:
- the Accounting Officer, who is the head of the department;
- the head of the collections division, who works with a collection officer and 10 cashiers;
- the head of the expenditure verification and payment division, who works alone;
- the head of the accounting division, who is assisted by a single accountant; and
- a management assistant.
Mme Abybatou MBENGUE
Service chief
An economist and hospital management executive specializing in accounting and financial management, Ms. Ndeye Abybatou MBENGUE celebrates 25 years of experience in the hospital sector in 2025. She was a state-certified physiotherapist and practiced in facilities such as Aristide Le Dantec Hospital, the CNAO National Center for Orthopedic Devices, the Pasteur Clinic, and the Fann University Hospital before entering the finance and accounting profession in 2005.
After working at accounting firms such as GAREGO and being redeployed to the Fann Hospital Accounting Agency, she was appointed Accounting Officer at the Touba Ndamatou Public Hospital Health Establishment in September 2011, and since then, she has devoted herself solely to her new role.