Financial Control and Material Checks Unit

The Financial Control and Material Checks Unit has the following functions and tasks under the Law on Defence and Armed Forces of the Republic of Bulgaria (LDAFRB):

• Carrying out ex-ante control for legality under Art. 13, Para. 3, Item 5 of the Financial Management and Control in the Public Sector Act (FMCPS) over all documents and activities related to the financial activities at the Ministry of Defence;
• Carrying out material checks of the accountable persons at the Ministry of Defence, at the structures directly subordinated to the Minister and in the Bulgarian Armed Forces, with respect to collection, storing, spending and accounting for assets, in accordance with Art. 31 of the Public Financial Inspection Act (PFIA;
• Documenting the results of the checks performed, incorporating them in Reports and Deficit Deeds.