Exercising Own Preventive Financial Control in Military Organizations

Abstract

The aim of this paper is to present how it is organized and exercised the own preventive financial control (abbreviated OPFC) in a military organization. Military organizations are the public institutions with responsibilities in the defense of the country or in the field of ensuring and restoring public order, such as the Romanian Army or the Romanian Gendarmerie. In the military organizations, the OPFC is conducted by the head of the financial structure. The granting of the OPFC visa certifies the legality, regularity and inclusion in the approved budget of all operations carried out on behalf of public funds. Taking into account the consistent budgets of the Romanian military organizations and the fact that all operations that affect these budgets receive the OPFC visa, it is necessary to organize this control activity in conditions of performance.

Keywords

• financial control
• military
• public finance
• accounting