Directorate's main task:
The Treasury Directorate is responsible for the organisation, coordination and analysis of the current execution of the approved by the National Assembly state budget, the operational management of aggregated cash flows in the Treasury Single Account system, the methodology regarding the accounting and payment procedures of budget entities and the government finance statistics
Cash Management Division
- organises and coordinates the cash execution of the state budget;
- sets limits on payments to the accounts in the Treasury Single Account (TSA) and the System for Electronic Budget Payments (SEBRA);
- coordinates and prepares forecasts and schedules of proceeds and payments to/from the central budget and information on the daily, monthly and annual cash flows consolidated in the TSA system;
- participates in the liquidity management of public finances and operationally manages and analyses the aggregated cash flows in the TSA system;
- prepares the regular and annual reports on the central budget.
Short-term Budget Forecast and Analysis Division
- analyses the current execution of the approved by the National Assembly state budget;
- coordinates and produces short-term budget forecasts and analyses on the current execution of the Consolidated Fiscal Program;
- prepares evaluations and information about the budget parameters under the Consolidated Fiscal Program for the current year;
- coordinates and produces the regular and annual reports and information about the execution of the state budget and the Consolidated Fiscal Program.
Budget Accounting and Payment Procedures Division
- develops the unified budget classification, the chart of accounts for budgetary entities, the accounting standards and instructions for cash and accrual based reporting of budget entities;
- develops the methodology of the TSA system, as well as the principles and rules for the TSA operation and functioning of the SEBRA system and the bank services of budget entities;
- makes analyses and evaluations of the respective regulations within the budget, banking, tax and accounting legislation, related to payment and reporting procedures and operational rules for banking accounts of budget entities, cash flows management in order to propose changes in the context of their optimization and binding with the TSA principles and the bank services of budget entities.
Government Finance Statistics Division
- coordinates and produces the regular and annual reports on the cash execution of the Consolidated Fiscal Program, based on the reports of the First Level Spending Units;
- coordinates the summary of reporting data for the assets, liabilities, revenues, expenditure and transactions of budget entities in accordance with the Accountancy Act;
- prepares statistics by financial indicator for the public finances of the Republic of Bulgaria.