ORDER OF THE MINISTRY OF FINANCE REPUBLIC OF MOLDOVA

of March 4, 2021 No. 43

About modification and amendments in the Plan of business accounts of budget accounting and Methodological regulations of the organization of financial accounting and the financial reporting of 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/2007 (Art. No. 27-34, 61) is repeatedly published in the Official monitor of the Republic of Moldova, 2014, for the purpose of reduction in compliance of the Chart of accounts of budget accounting and Methodological regulations of the organization of financial accounting and the financial reporting of budgetary institutions I ORDER:

Of December 28, 2015 to make the following changes and additions to the Order of the Minister of Finance No. 216.

1. In Chapter III "Procedure for application of the chart of accounts of financial accounting in budget system":

1.1. In account group 142 "The income from sales of goods and services" Item 3.1.56:

1.1.1. To add the description of sub-account of the second level 142310 "Receipts from provision of paid services" with the following text at the end:

"and also receipts from internal audit by means of association or on contractual basis".

1.2. In account group 222 "Services" Item 3.2.23:

1.2.1. "The services which are not referred to other subarticles" to add the description of sub-account of the second level 222990 with the following text at the end:

"and also expenses on internal audit by means of association or on contractual basis".

2. In Chapter IV "Financial reporting":

2.1. The subitem and) Item 4.2.1 to change and state in the following edition:

"a) Information on turnover of fixed assets and intangible assets (FD-045) Form".

2.1.1. In appendix No. 4 "Forms of monthly, quarterly and annual statements":

2.2. Add the FD-045 "Information on Turnover of Fixed Assets and Intangible Assets" form with the appendix "Information on the Cost of Real Estate Units".

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