Finance Directorate


  1. develops the methodology of the accounting and financial policy of the Ministry under the Accountancy Act, regulatory acts for fiscal policy as a first level spending unit and earmarked funds and authorizing the funds under international programs;
  2. organizes and implements the accounting of the Ministry;
  3. carries out an effective preliminary, current and subsequent internal financial control for the:
    а) compliance with financial, budget and payment discipline;
    b) proper formation of primary and secondary documents and timely coverage in the ledgers;
    c) regular performance of scheduled and unscheduled inventories;
    d) commitment, expenses and implementation of the double signature system;
  4. ensures the efficient and lawful administration of the revenue and expenditure of the budget and earmarked funds in compliance with the financial discipline;
  5. serves payments and transit accounts of the Ministry as a primary authorizing officer in the system of "single account";
  6. provides the data and prepares monthly and quarterly reports on budget cash performance and accumulation accounts for the central administration of the Ministry;
  7. prepares annual financial statements of the Ministry;
  8. assists the governance of the Ministry for the proper and lawful use of financial resources for the protection of property and prevention of waste and misuse of funds and commodity-material values;
  9. provides methodological guidance to the second level spending units to the Minister on the implementation of the Law on Accounting and relevant uniform laws;
  10. organizes, develops and compiles the draft budget and the budget of the Мinistry as second level spending units;
  11. organizes, develops and compiles detailed lists of investment programs and documentation for capital expenditure in the budget of the Ministry;
  12. prepares and provides budget adjustments and suspense accounts through the Ministry of Finance;
  13. organizes, distributes, analyzes and finances, through budgetary support of the central administration of the Ministry and second level spending units to the Minister;
  14. analyzes, allocates and validates cost limits between the second level spending units within the Ministry via the "single account"system;
  15. organizes, prepares, analyzes and ensures the timely submission of the monthly and quarterly reports for aggregate cash execution of the budget, accumulation accounts and other recurring and one-time reports to the National Audit Office and the Ministry of Finance; provides quarterly and annual reports of the National Statistical Institute;
  16. provides, checks and assembles the necessary documents for payment of the cost of the investment program in the budget of the Ministry;
  17. organizes compilation of name lists and estimates for the financing of capital expenditure within the Ministry;
  18. performes preliminary review of the legitimacy of all documents and actions related to the financial activities of the Ministry and in secondary spending to the Minister by a financial controller.