The two basic functions of the department are financing and Accounting.
The Financing function entails budget preparation, submission and defense.
The Accounting function entails the provision of documentary evidence of how government allocated funds were spent and showing in clear terms that value was received for money spent. Managers of public funds only act on behalf of the ordinary citizens of the country and must at all times account for the funds put in their trust.
The department also helps the Special Adviser, the accounting officer, to be accountable.