ORDER OF THE MINISTRY OF FINANCE OF THE REPUBLIC OF MOLDOVA

of October 27, 2023 No. 100

O 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 (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 is repeatedly published in the Official monitor of the Republic of Moldova, 2014 (The official monitor of the Republic of Moldova No. 370-376, of 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 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":

1.1. In Chapter I "OBSHCHIYE POLOZHENIYA":

1.1.1. In Item 1.2 the concept "Book value" to change and state in the following edition: "Book value – difference between the corrected original cost and the amount of cumulative depreciation / depreciation.".

1.1.2. In Item 1.4.3.12 the last paragraph to change and state in the following edition:

"NC 17 – the accumulative sheet on accounting of donations, sponsor's means and the humanitarian assistance;

NC 18 - the accumulative sheet on movement of assets within budget body;

NC 19 - the accumulative sheet on accounting of other economic transactions.

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