The functions of the Dirección Financiero Contable shall be the following:
a. Plan, direct, coordinate, supervise, control, and evaluate the activities carried out in the Dirección Financiera - Contable.
b. Verify that budgetary resources are estimated and executed based on institutional objectives and goals, following the guidelines of the Ministerio de Hacienda as the governing body of the Sistema de Administración Financiera del Sector Público.
c. Supervise and evaluate the budgetary, financial, and accounting process of MINAE(*), carried out both through the Presupuesto Ordinario de la República and the Cuentas Especiales (funds entering the institution that are not part of the National Budget): Fondo de Geología y Minas, Instituto Meteorológico Nacional, Departamento de Aguas of the Instituto Meteorológico Nacional, and Comisión Nacional de la Biodiversidad, both through digital approval endorsement (refrendo digital) in the Sistema Integrado de Administración Financiera (SIGAF) and through the signing of physical documents.
d. Coordinate and direct the oversight process for financial resources transferred by MINAE(*) to public and private entities.
e. Direct, supervise, control, and oversee the accounting and financial records of all financial-accounting operations of MINAE(*), through electronic records of accounting operations carried out during the budget execution process of MINAE(*), both for the Presupuesto Ordinario de la República and the Budgets of the Cuentas Especiales, in the information systems authorized by the governing body of the Sistema de Administración Financiera, such as the Sistema Integrado de Administración Financiera (SIGAF), Sistema de Consolidación de Cifras del Sector Público Costarricense (SICCNET), Sistema Integrado de Presupuestos Públicos (SIPP), etc. The foregoing as direct responsible for the budget formulation, planning, and evaluation process.
f. Coordinate, supervise, and evaluate the tasks carried out in MINAE(*) regarding financial matters, corresponding to the activities of Tesorería, Contabilidad, Finanzas, and Presupuesto, for both the Presupuesto Ordinario de la República and the special accounts (cuentas especiales) under the charge of this Department.
g. Coordinate and consolidate the Preliminary Draft Budget (Anteproyecto de Presupuesto) of the Ordinary Budget of the Republic (MINAE(*)), as well as the approval of the financial-accounting aspects of the Ordinary Budgets of the Cuentas Especiales, attending to technical and legal regulations, as well as the guidelines, directives, and standards established by the governing bodies in the matter.
h. Supervise, evaluate, and submit to the Ministerio de Hacienda the financial programming for the execution of the Presupuesto Ordinario de la República and the Budgets of the Cuentas Especiales. And ensure compliance with the final programming, once approved by the Dirección de Presupuesto Nacional or failing that, by the Tesorería Nacional, as appropriate.
i. Coordinate, evaluate, and recommend the programmatic structure of the various dependencies of MINAE(*) to enable the establishment, execution, and evaluation of institutional objectives and goals that promote the efficient use of the Institution's financial resources as a whole.
j. Exercise administrative oversight of the financial, budgetary, accounting, and treasury activities carried out by MINAE(*) through the various sources of income.
k. Ensure proper control and management of the performance and participation bonds (garantías de cumplimiento y participación) provided by various contractors or suppliers under the custody of this Directorate.
l. Plan, direct, coordinate, and supervise the allocation, operation, and control of the Central Petty Cash Fund (Caja Chica Central) of MINAE(*), as well as the Auxiliary Petty Cash Funds (Cajas Chicas Auxiliares) and Petty Cash Funds of the Budgets of the Cuentas Especiales.
m. Propose to the Tesorería Nacional the corresponding payments for goods and services acquired by MINAE(*), in accordance with the regulations defined by the latter for this purpose.
n. Supervise and approve the transfer payrolls to international organizations, deconcentrated bodies (órganos desconcentrados), and private entities that receive transfers from the Presupuesto Ordinario de la República.
o. Ensure compliance with the budgetary norms established in laws, regulations, guidelines, etc., issued by the Contraloría General de la República, the Ministerio de Hacienda, and MIDEPLAN on financial-budgetary and investment matters, and other functions assigned to it.
p. Implement and develop talks, workshops, and courses aimed at Program Heads (Jefes de Programa), Administrative Coordinators, and other officials of the Dependencies of MINAE(*), attached entities (entes adscritos), and Special Funds, on budgetary, financial, and accounting matters oriented toward improving institutional internal controls in the management of financial resources.
q. Issue directives and guidelines related to the management of the Ministry's financial resources, mandatory for the various Dependencies and attached Deconcentrated Bodies (Órganos desconcentrados adscritos).
(*)(Name modified by Article 11 of Ley "Traslado del sector Telecomunicaciones del Ministerio de Ambiente, Energía y Telecomunicaciones al Ministerio de Ciencia y Tecnología, N° 9046 of June 25, 2012")