ORDER OF THE MINISTRY OF FINANCE OF THE REPUBLIC OF MOLDOVA

of December 12, 2022 No. 116

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 I ORDER:

To make the following changes and additions to the Order of the Minister of Finance No. 216/2015 of year:

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

1.1. In Item 3.3.7 to make changes to the last paragraph and to state in the following edition:

"The isolated rooms are reflected in financial accounting according to provisions of the Law on the inventory of real estate No. 1543/1998 and the Law on privatization of housing stock No. 1324/1993.

Places of general use (ladders, staircases, terraces, cellars, elevator shafts, Items of distribution of heat, electrical energy and water) are distributed to each owner in proportion to share of the area of the privatized housing.

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