As determined by RL 888/49 of the Finance Corps, as well as from the subsequent financial and fiscal provisions, the mission of the Corps is Fiscal, Auditorial and Financial.
I. The Fiscal Mission
It lies in the monitoring and the advisement of the faithful observance of the principles of the State Budget and the fiscal rules in general, as well as in the precise application of Public and Military Accounting.
II. The Auditorial Mission
It lies in the conduct of ‘Auditing” of financial-accounting actions of the Services and Bodies of Financial Care and Accounting of the Army and it includes.
The clearance and identification of all military expenditures, of material, equipment and other army estates bills, with a view to ensure:
1. The legitimacy and the regularity of expenditure payment
2. The provision and consumption of material and supplies, according to current provisions and procedures
3. The existence and the completeness of all required supporting documents
The checking and the identification of all revenue of the Army, regardless its nature and reason, in order to verify their legitimacy and regularity, as well as the completeness of its supporting documents
The Preventive Check, in order to prevent possible irregularities, illegitimate and or illegal acts on behalf of the competent bodies of the Army during the conduct of their financial duties, in order to fully guard the interests of the service
The check of allotted accounts and bank statements of the Services and Bodies of the financial care of the Army
The check on the centralised accounting information, resulting from the overall operation of the Services of financial and accounting provision of the Army.
III. The Financial Mission:
The objective of the financial mission is to:
Secure the required cash for the operation of the Army.
The provision of guidelines for the application of financial provisions
The analysis of wider financial phenomena with a view to rationally utilize public money
The cost-profit analysis of individual financial actions and budgetary results
The analysis of the profits from the exploitation of own resources. The aforementioned dictate that the financial corps has the responsibilities of :
the legitimacy of the financial actions of the bodies of the Army and the final responsibility of the legitimatisation of these actions.
The final rendering of accounts for the total of the State Budget of the Army to the Auditing Board
The check of material accounts and the final proposition to the Auditing Board, concerning the abatement or the imputation of the rest of the bodies.
The implementing bodies of the mission of the Corps are the Finance Officers, assigned to the Formations and the Units of the Corps as well as to other special posts in order to guide, supervise and monitor the application of the financial provision system of the Army.