Financial-Accounting Directorate

 

 

 

 

The Financial-Accounting Directorate has mainly the following areas of competencies:

 

- participation in drafting the MoD budgetary draft;
- execution of MoD budget;
- organization and coordination of the accounting activity within the Armed Forces;
- execution of extra-budgetary means and special funds;
- execution of the own budget of the main credit chief accountant and the financial-accounting for the central structures established by order of Minister of Defence;
- organization of activities regarding the salaries, other financial rights and rights with social allowances for the central structures staff;
- establishment, register and payment of military pensions and other rights for the retired military personnel;
- elaboration of drafts, laws and regulations on economic, financial-accounting activities, payment of wages, social protection and pensions and the methodology for their unitary use, financial-accounting consulting and specialized endorsement;
- coordination and control of financial-accounting activities within the Armed Forces, preventive financial control for the chief accountant;
- coordination of the training activity of officers in financial service military specialty and improvement of professional education of the personnel serving in the financial-accounting area , examination and approval of the persons assigned as chief book-keepers in the Armed Forces;
- implementation of programmes and information applications on budgetary execution, wages of personnel, book-keeping and military pensions.

 

 

Responsibilities:

 

- according to the established competencies, is in charge of providing and using the MoD financial resources according to the laws for public institutions financing;
- cooperates with the Integrated Defence Planning Directorate for drafting the MoD budget plan;
- prognosticates and calculates the financial indicators for the budgetary expenses;
- after the approval of the budget, together with the qualified structures, makes and submits for approval the budgets of the chief accountants financed by the main chief accountant with breakdown by semesters;
- ensures the monthly opening of budgetary credits according to the approved budgets or the limits of expenses established by the Ministry of Finance and together with the Integrated Defence Planning Directorate suggests the budgetary credit transfers;
- pursues the execution of the budget indicators for the entire ministry and in details for the credit accounts;
- brings up to date together with the Integrated Defence Planning Directorate the approved budget, when necessary, according to the normatives modifying the budget;
- presents suggestions for establishing the chiefs/commanders with responsibilities as credit accountants and their competencies in the distribution and use of the financial means;
- organizes and conducts the quantitative- value book-keeping of the material goods for the own use and for the central structures distributed in financial ensuring;
- verifies and analyzes the reports and the balance sheets of the credit accountants and makes the MoD centralized balance sheet and the administration reports, ensuring their deposit to the adequate bodies within the established terms;
- analyzes together with the Integrated Defence Planning Directorate the suggestions received from the credit accountants and makes the draft of the receipts and payment accounts of the extra-budgetary means of MoD submitting them to the approval of the Minister of Defence;
- pursues and ensures the fulfillment of indicators of receipts and payment accounts of the extra-budgetary means approved by minister and the accountants;
- makes the draft of the budget for the own needs of the main accountant and the central structures distributed in financial ensurement, for personnel expenses, pensions, international dues, compensations, aids,other special expenses;
- executes the own budget approved by the main credit accountant and  supports the central structures established by order of the Minister of Defence;
- makes the returns, the balance sheet, the management reports and the periodical situations established for the own execution budget;
- performs the own preventive financial control and approves the reports for the visits abroad and in the country;
- pursues the settling up and the justification of the advanced money in lei and foreign currencies, the transportation documents according to the legal explanatory documents;
- keeps the expense situations in lei and in foreign currencies for the International Relations Plan financial execution and periodically presents the data to the MoD leaders;
- makes or takes part to the normative drafts for settlement the finances for the peacekeeping missions under UN or NATO aegis, PfP activities, MIL-TO-MIL, activities of integration in Euro-Atlantic structures, temporary missions abroad, receiving of foreign guests, protocol expanses and other special expanses;
- draws up according to the established competencies the instructions and the methodological norms for normative unitary application in the Armed Forces related to the wages and other money rights for the military in activity, enlisted military, conscripts, students and pupils from the military educational institutions, mobilized or concentrated reservists and civilian servants and civilian personnel in peace time, mobilization or war;
- analyzes the personnel expenses and suggests the measures for re-distribution of credits between the credit accountants;
- applies the specific legislation for establishing and payment of military pensions and other due rights;
- issues and approves the decisions for the military pensions;
- elaborates studies, documentations and drafts of methodological norms in order to unitary regulate the legislation on military pensions;
- solves the memos received from the military pensioners or their successors and gives the necessary information on calculation and payment of the military pensions and the relevant rights; ensures the functioning of the Committee of appeals - pensions within MoD;
- draws up and submits for approval the specific normative acts for settling the financing system of the Armed Forces, the book-keeping organization and control, payment of wages and other money rights for military and civilians, social rights, military pensions, appointment, rights and obligations of managers, removes, de-classification and cassation of material goods, inventorying the materials, activity of the mutual aid agency for military;
- draws up dispositions, instructions and methodological norms, according to the case, for unitary application of economic-financial normative acts and ensures their updating;
- presents suggestions for organizing the own preventing financial control and the delegated preventive financial control made by representatives from the Ministry of Finance;
- performs the own preventive financial controls for legality, necessity, opportunity and economy of operations from which derive the patrimony rights and obligations for the Ministry of Defence submitted to the approval of the Minister of Defence;
- established the competencies and the abilities got by the graduates of the military financial education institutions;
- organizes the staff examination for nominalization as chief book-keeper in the Armed Forces;
- organizes the research, designing, introduction and generalization of informative papers made in the areas of finance, book-keeping, establishment and payment of military wages and pensions, takes the measures for drawing up the programs and exploiting documentation, organizes the financial bodies training activities for the proper and adequate use of the information papers;
- organizes and coordinates the planning and control of information activity for realization and exploit of information system of financial-accounting activities;
- ensures the informative fluxing the area of responsibilities of the Financial-Accounting Directorate with other military structures and civilian institutions.

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Actualizare: 09.12.2016