of June 21, 2017 No. 100
About change and amendment of the Chart of accounts of budget accounting and Methodological regulations of the organization of financial accounting and the financial reporting of the budgetary institutions approved by the Order of the Minister of Finance No. 216 of December 28, 2015
Based on part (2) article 11 of the Law on financial accounting No. 113-XVI of April 27, 2007 (repeated publication: Official monitor of the Republic of Moldova, 2014, No. 27-34, of St. 61) and for the purpose of improvement of monitoring and the reporting on results of activities within program budgets of state bodies I ORDER:
In the Chart of accounts of budget accounting and Methodological regulations of the organization of financial accounting and the financial reporting of the budgetary institutions approved by the Order of the Minister of Finance No. 216 of December 28, 2015 to make the following changes and additions:
1. In the order of the Minister of Finance No. 216 of December 28, 2015 Item 1, the paragraph the fourth, after the word "quarter" to introduce the word ", semi-annual".
2. In appendix No. 1 "Chart of accounts of budget accounting and Methodological regulations of the organization of financial accounting and the financial reporting of budgetary institutions"
2.1. In Chapter IV "CREATION of the FINANCIAL REPORTING", Item 4.2. 1, in part about set of reports for preparation of the explanatory note for the performance report of the budget of budget bodies / organizations,
2.1. 1) after litas. add with "b" with the following text:
"in half-year and annually:
and. Report on effectiveness on programs/subprogrammes (FD-053) Form.".
2.1. 2) litas. exclude "c".
3. In appendix No. 4 "Forms of monthly, quarterly and annual statements"
3. 1) to replace the FD-053 "Report on Effectiveness on Programs/subprogrammes" Form with the enclosed form which is integral part of this order.
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