The present research work entitled “Prior control and government accounting in the Municipality of Machia, 2021” in which the purpose was to determine the relationship between previous control and government accounting in the District Municipality of Machia. The methodology used was descriptive, under a non -experimental design by means of a cross section of correlational method. As for the sample that is considered in this investigation, it was made up of 30 people who work in the District Municipality of Machia. The results showed that the Spearman Rho correlation coefficient, presented a value of 0.786 ** and the sigma (bilateral) is 0.000 which is lower than the theoretical parameter of 0.05. Reaching the conclusion that prior control is related to government accounting.