The Ministry of Human Resources and Social Development has achieved first place and the Gold Merit Shield as the first government entity in the ministries category in the "Accountability Pioneers" program. This recognition is due to the ministry's excellence in the transition to the accrual accounting basis through the issuance of transitional financial statements for the fiscal year 2022. It reflects improvements in the quality of financial accounts and the enhancement of financial transparency. The ministry's first-place achievement aligns with the goals of Saudi Vision 2030, aiming for a transition in government entities from cash-basis accounting to accrual accounting in the public sector. The Kingdom seeks to realize this strategic national project by issuing a unified financial position at the state level to enhance financial operations in government entities. The transition project to the Accrual Basis of Accounting in the public sector, according to International Accounting Standards, contributes to providing comprehensive, accurate, and relevant information about the financial and organizational aspects of government entities. It enhances control over revenues, expenses, assets, and liabilities, develops financial management in government entities, and supports informed decision-making.