of September 26, 2022 No. 99
About modification and amendments in the Chart of 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 (which is repeatedly published in the Official monitor of the Republic of Moldova, 2014, by Art. No. 27-34, 61) for the purpose of 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 with the changes/additions made to the Economic classification and Methodical instructions for 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, to Art. 2727 of 31.12.2015), I ORDER:
To make the following changes and additions to the Order of the Minister of Finance No. 216/2015 of year:
1. In all text of the word "The Catalogue of Fixed Assets and Intangible Assets Approved by the Order of the Government of the Republic of Moldova No. 338 of March 21, 2003", in any grammatical form shall be replaced with words "The catalog of fixed assets and intangible assets for budget bodies / organizations approved by the Order of the Minister of Finance No. 77 of June 29, 2022".
2. In appendices to this order to change the name of the following sub-accounts,
2.1. To state the name of sub-account of the second level 149900 "Other incomes of budgetary institutions" in the following edition:
"149900" Other incomes of budget bodies / budgetary institutions".
2.2. In table 2A and 2B to this order to exclude sub-account of the second level 415220 "Sale of share in the authorized capital".
3. In appendix No. 1 "The chart of accounts of financial accounting in budget system and Methodological regulations of financial accounting and the financial reporting in budget system",
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