of January 18, 2021 No. 6
About modification and amendments in the Plan of accounts of budget accounting and Methodological regulations of the organization of financial accounting and the financial reporting of budget bodies / budgetary institutions approved by the Order of the Minister of Finance No. 216 of December 28, 2015
According to part (2) article 11 of the Law on financial accounting No. 113-XVI/2007 (Art. No. 27-34, 61), for the purpose of adjustment of the Chart of accounts of financial accounting in budget system and Methodological regulations of financial accounting and the financial reporting in budget system is published repeatedly in the Official monitor of the Republic of Moldova, 2014, considering the changes/additions made to Economic classification and Methodological regulations, concerning application of Economic classification, approved by the Order of the Minister of Finance on Budget classification No. 208/2015 (The official monitor of the Republic of Moldova No. 370-376, of the Art. 2727, from 31.12.2015), PRIKAZYVAYU:
Of December 28, 2015 to make the following changes and additions to the Order of the Minister of Finance No. 216:
1. In the text and in appendices to this order
1.1. The word "subsidies" in any grammatical form is replaced with the word "Subventions" in the corresponding grammatical form.
1.2. The sub-account of the second level 253000 "The subsidies provided to public organizations" is stated in the following edition:
"253000" subventions provided to non-profit organizations".
1.3. The sub-account of the second level 254000 "The subsidies provided to the state bodies / organizations for self-government" is stated in the following edition:
"254000" subventions provided to the state bodies / organizations".
1.4. The account name 2819 and sub-accounts 28190, 281900 are changed and stated in the following edition:
2819 "The current expenses which are not referred to other categories".
28190 "The current expenses which are not referred to other categories".
281900 "The current expenses which are not referred to other categories".
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