This study aimed to identify the impact of the cash basis of accounting measurement on the effectiveness of public expenditure control procedures in Jordan, where the effect of following the cash basis of the effectiveness of each of the financial control procedures, administrative control, and internal check on the effectiveness of public expenditure in Jordan was tested. The study sample consists of all employees in the finance and internal control departments in the ministries in Jordan. The study concluded that following the cash basis of accounting measurement affects the effectiveness of public expenditure control procedures in Jordan, as the impact of the cash basis on the effectiveness of financial control procedures came in first place, and the effectiveness of internal check procedures in second place, while the effectiveness of administrative control procedures came in third place in terms of the degree of their impact by following the cash basis. The study emphasizes the importance of working on a cash basis in the government accounting system in Jordan due to the role it plays in preserving public money by enhancing the effectiveness of control and preventing financial and accounting errors.