Department of Finance and Accounting

 

1.

General provisions

 

1.1.

The Finance and Accounting Department  (hereinafter – the Department) of the Ministry of Transport, Communications and High Technologies (hereinafter – the Ministry) of the Republic of Azerbaijan is a structural unit of the Ministry of Transport, Communications and High Technologies of the Republic of Azerbaijan, which provides financial and economic coordination, organization of accounting and accountability, tariff and investment policies, procurement planning and control over their conducting and  control of labor remuneration.

 

1.2.

In its activity, the Department is guided by the Constitution of the Republic of Azerbaijan, the laws of the Republic of Azerbaijan,  decrees and orders of the President of the Republic of Azerbaijan, decisions and orders of the Cabinet of Ministers of the Republic of Azerbaijan, “Regulations on the Ministry of Transport, Communications and High Technologies of the Republic of Azerbaijan” and other regulatory legal acts, decisions, orders and instructions (hereinafter – organizational-administrative documents) of the minister of Transport, Communications and High Technologies (hereinafter – the Minister), decisions of the Board of Ministry and these Regulations.

 

1.3.

When carrying out its duties and exercising rights, the Department interacts with  structural units of the Ministry, and bodies that are included in its structure, and subordinate bodies  not included in its structure.

 

2.

Activity areas of the Department

 

2.0.

The activity areas of the Department are as follows:

 

2.0.1.

organizes and implements financial and economic activity of the Ministry;

 

2.0.2.

organizes and maintains accounting and reporting in the Ministry;

 

2.0.3.

together with the relevant structural units of the  Ministry forms tariff policy, prepares relevant proposals in this area and takes measures for their implementation;

 

2.0.4.

together with relevant structural units prepares investment forecasts and takes necessary measures for their implementation;

 

2.0.5.

exercises control over the organization of labour, complience with labor standards, matching the number of employees with the amount of work and salary payment and prepares proposals in this field;

 

2.0.6.

supervises the implementation of financial and economic forecasts, carries out appropriate  economic and statistical analysis, makes proposals for the development of the field;

 

2.0.7.

supervises the planning and carrying out procurement in the Ministry;

 

2.0.8.

coordinates the implementation of relevant state programs, strategic road maps and other regulatory legal acts;

 

2.0.9.

operates in other areas of activity as defined by law.

 

3.

Duties of the Department

 

3.0.

The Department performs following tasks in accordance with the activities defined by these Regulations:

 

3.0.1.

to prepare proposals on the formation of finance, accounting, economy and investment policies in the field of transport, communications and high technologies (hereinafter – relevant field) and provide their implementation together with the Ministry’s structural units and bodies in the manner prescribed by law;

 

3.0.2.

to prepare proposals on the improvement of financial, accounting, budget, tax and customs policies in the relevant field and implement joint measures on their implementation;

 

3.0.3.

to participate in the establishment of mutual relations with transport and communication enterprises operating in the relevant area and having state share in the authorized capital in the manner prescribed by law;

 

3.0.4.

together with the structural units and agencies of the administrative office of the Ministry and under the existing laws, to determine the directions of formation of tariff policy in the relevant field and prepare proposals for the improvement of tariffs by taking into account international practice in the relevant field and socio-economic development of the country;

 

3.0.5.

together with relevant departments of the Ministry to supervise the proper application of tariffs in the provision of transport, communications services;

 

3.0.6.

together with relevant departments to prepare socio-economic development forecasts for organizations and take measures for their implementation;

 

3.0.7.

to prepare estimates of income and expenditure for bodies together with them and organize their approval as agreed upon with relevant executive authorities and control their implementation;

 

3.0.8.

to prepare information on the implementation of income and expenditure estimates and present to relevant ministries;

 

3.0.9.

to analyze the financial and economic activity of bodies and make proposals to enhance the effectiveness of their activities;

 

3.0.10.

to supervise the planning and carrying out procurement in the Ministry;

 

3.0.11.

to prepare forecasts on budget payments and compulsory social insurance payments for agencies;

 

3.0.12.

to supervise the implementation of timely payments to the budget and non-budgetary funds by organizations;

 

3.0.13.

to prepare and submit to the relevant government agencies cost estimates envisaged for the Ministry from state budget of the Republic of Azerbaijan;

 

3.0.14.

to participate in the control of the use of funds received through state budget, loans, grants and other sources by the Ministry for its intended purpose;

 

3.0.15.

to carry out methodological guideline for conducting accounting and reporting by  agencies;

 

3.0.16.

together with the agencies to implement the organization of the  accounting in the Ministry in conformity with international standards;

 

3.0.17.

to make proposals on the improvement of the automated accounting programs used in agencies;

 

3.0.18.

to organize accounting of financial and economic activities in subordinate bodies that are not included in the structure of the Ministry in accordance with financial legislation and accounting rules, supervise rational use of material, labor and financial resources and protection of state-owned property;

 

3.0.19.

to prepare primary accounting documents, accounting registers, accounting reports  and other documents related to financial transactions;

 

3.0.20.

to supervise accounting of cash inflows, goods and materials, fixed assets received by agencies, reflection of operations on their flow in accounting documents;

 

3.0.21.

periodically to prepare cash flow reports for subordinate bodies that are not included in the structure of the Ministry and present to relevant government bodies;

 

3.0.22.

together with relevant transport and communications enterprises to take measures for inventory of accounts receivable, execution in accordance with accumulation of debt and satisfaction of accounts payable;

 

3.0.23.

to organize making an inventory in the Ministry in the procedure established and evaluation and revaluation of the property of the Ministry;

 

3.0.24.

to participate in taking measures on preservation, effective use for its intended purpose, accounting, registration of the property used by the Ministry;

 

3.0.25.

to take measures to manage property and coordinate activities with relevant government authorities in this field;

 

3.0.26.

to carry out analysis in bodies with the view of prevention unnecessary expenses and losses, reveal economic resources on the basis of data of accounting documents and participate in taking measures for elimination of shortcomings;

 

3.0.27.

together with relevant departments to prepare proposals to improve the activity and structure of bodies;

 

3.0.28.

to participate in taking measures on improvement of social condition of employees of bodies and the administrative office of the Ministry;

 

3.0.29.

together with relevant departments to implement work organizations, salary payment, supervise the implementation of applicable laws related to social issues;

 

3.0.30.

to supervise maintenance of  staff schedules of organizations and their compliance with the structure;

 

3.0.31.

to prepare expenditure estimates of the administrative office of the Ministry and supervise their implementation;

 

3.0.32.

to prepare the structure and staff schedule of the administrative office of the Ministry within payroll fund established and the number of employees;

 

3.0.33.

together with relevant bodies to supervise the determination of maintenance costs of state-funded organizations and its implementation;

 

3.0.34.

to provide payment of salaries, travelling expenses and other payments to the employees of the Ministry;

 

3.0.35.

together with other departments to prepare investment forecasts for the agencies of the Ministry, take measures for their approval and implementation;

 

3.0.36.

together with structural units and bodies of the administrative office of the Ministry to prepare proposals on projects to be financed from the state budget based on government investment for the Ministry and send them to relevant government agencies;

 

3.0.37.

to participate in giving opinion on technical feasibility and design and estimate documentation prepared for the construction, reconstruction and modernization of communications facilities from technical point of view of transport and communication facilities;

 

3.0.38.

together with relevant departments and agencies to control the organization of accounting for income and expenses on the types of transport and  communication services related to the cost of services;

 

3.0.39.

to make proposals to ensure the development of the relevant field and bring it into line with international standards;

 

3.0.40.

to prepare monthly, quarterly and annual statistical reports on the activities of the Ministry and provide them to the statistical agencies within the established time limit;

3.0.41.

together with relevant structural units and agencies to make proposals in connection with the improvement of statistical reporting forms;

 

3.0.42.

to participate in the preparation of proposals related to the privatization of organizations;

 

3.0.43.

to conduct investigations and provide practical assistance at places to control the state of forecasting in bodies, organization of financal and economic activity, accounting, accurate application of tariffs and rules of salary payment;

 

3.0.44.

to participate in the preparation of normative legal acts and different normative documents in the relevant field;

 

3.0.45.

to participate in carrying out reforms in the relevant field;

 

3.0.46.

to prepare opinions and proposals on drafts of normative legal documents received by the Department;

 

3.0.47.

to investigate and respond to applications and complaints received by the Department;

 

3.0.48.

to perform other duties in accordance with the directions of activity as provided for in the legislation.

 

4.

Rights of the Department

 

4.0.

The Department has following rights to fulfill its duties:

 

4.0.1.

to make proposals to the relevant government authorities on issues related to its competence;

 

4.0.2.

to make proposals on the formation of finance, economy, accounting, investment policy of the Ministry and take measures for their implementation;

 

4.0.3.

to provide control over the implementation of social and economic development forecasts, income and expenditure estimates, make proposals and recommendations to the organizations for the elimination of deviations from forecasts as well as for planning and procurement, and raise issue before the management in this regard;

 

4.0.4.

to submit opinions and proposals on draft documents (agreements, contracts, references, inquiries etc.) prepared by bodies;

 

4.0.5.

to submit opinions and proposals according to the areas of activity,  analyze and summarize, prepare analytical materials, make proposals on the improvement of legislative acts and organizational-administrative documents in the field of finance, accounting and other relevant areas;

 

4.0.6.

to send relevant requests to the structural units and agencies of the Ministry within the limits of its authority for the implementation of tasks specified in these Regulations and obtain relevant information (documents) from them;

 

4.0.7.

to participate in the discussions on the issues related to the functions of the Department, in the work of commissions, working groups, advisory and coordinating bodies set up in the Ministry and organizations taking into account the requirements of legislation;

 

4.0.8.

to prepare appeals to the bodies, as well as other relevant organizations within the scope of its authority;

 

4.0.9.

to implement other rights as provided for in the legislation according to the areas of activity.

 

5.

Organization of the activity of the Department

 

5.1.

The structure and staff number of the Department is approved by the Minister.

 

5.2.

The structure of the Department includes the Financial and Procurement Sector and  Accounting Sector. Sectors ensure the implementation of the tasks assigned to the Department by these Regulations.

 

5.3.

The Department is headed by head of department, who is appointed and dismissed by the Minister.

 

5.4.

Head of Department is personally responsible for the organization of activities of the Department, carrying out the duties assigned to the Department and the implementation of rights.

 

5.5.

In the absence of the head of the department, his powers are exercised in the prescribed manner by one of the heads of sector.

 

5.6.

The Financial and Procurement Sector and Accounting Sector are headed by heads of sector appointed and dismissed by the Minister.

 

5.7.

Heads of sectors are personally responsible for the performance of the duties and the exercise of rights assigned to them  by these  Regulations and the head of the Department.

 

5.8.

Other employees of the Department are appointed and dismissed by the Minister.

 

5.9.

Head of department:

 

5.9.1.

organizes the activity of the Department and carries out management and supervision over its activities;

 

5.9.2.

carries out the distribution of duties and work between the sectors and employees included in the structure of the Department, coordinates their activities and ensures the preparation of job descriptions for employees of the Department;

 

5.9.3.

supervises the performance of duties, labor and performance discipline by employees of the Department;

 

5.9.4.

signs action plans and other documents drawn up to provide the fulfilment of the duties assigned to the Department, as well as controls timely and efficient implementation of measures envisaged in the action plan and reports to the management of the Ministry on their implementation;

 

5.9.5.

defines issues related to the Department to be discussed at the board of Ministry and submits its proposals on it  to the management of the Ministry;

 

5.9.6.

ensures the implementation of relevant measures provided in legislative acts, decisions of the board of the Ministry and organizational-administrative documents in a timely manner and at the appropriate level as specified in paragraph 1.2 of these Regulations by the Department;

 

5.9.7.

makes proposals to the management of the Ministry in connection with the appointment and dismissal of employees in the department, the promotion, application of disciplinary measures, as well as the removal of employees from office;

 

5.9.8.

makes proposals to the management of the Ministry on the participation of employees in professional development courses, trainings to equip the Department with highly qualified specialists, and the appointment of workers to work;

 

5.9.9.

obtains necessary information and documents from structural units and bodies of the administrative office of the Ministry within its competence to perform the duties of the Department;

 

5.9.10.

organizes the consideration, timely and correctly answering letters, applications, complaints and suggestions received in the Department in accordance with the legislation;

 

5.9.11.

ensures compliance of clerical work in the Department in accordance with the “Instructions on conducting clerical work in government agencies, legal entities, whose control envelope of shares (stocks) belongs to the state” and budget organizations;

 

5.9.12.

provides confidentiality in the Department and bears responsibility for ensuring the protection of state secrets in the activities of the Department;

 

5.9.13.

coordinates the activity of the Department with structural units and bodies of the administrative office of the Ministry;

 

5.9.14.

gives binding instructions within its competence, organizes and supervises their implementation;

 

5.9.15.

approves relevant reports of the Department;

 

5.9.16.

takes the necessary measures to ensure the funds received in the accounts of the Ministry are used effectively for the purposes intended  to pay salaries, travel expenses and provide benefits to the employees of the Ministry;

 

5.9.17. 

makes proposals on recruitment and proper placement and dismissal of personnel in the fields of finance, economy, accounting and investment;

 

5.9.18.

if necessary, participates in board meetings held in the Ministry, relevant meetings, gatherings and meetings of scientific-technical council;

 

5.9.19.

carries out the tasks of the management of the Ministry regarding the activities of the Deparment;

 

5.9.20.

represents the Ministry in higher authorities, other central and local executive bodies and government agencies, international organizations, foreign countries on the instruction of the management of the Ministry and protects its interests;

 

5.9.21.

represents the Department.

 

5.10.

The employees of the Department bear responsibility for the violation of the requirements of these Regulations in the manner established by law of the Republic of Azerbaijan.

 

5.11.

The employees of the Department are responsible for confidentiality of data that is known to them and data containing state or business secret in accordance with their duties and powers.