ORDER OF THE MINISTRY OF FINANCE OF THE REPUBLIC OF MOLDOVA

of June 27, 2024 No. 76

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 of December 28, 2015 No. 216

Based on part (2) article 11 of the Law on financial accounting No. 113-XVI/2007 (repeated publication: The official monitor of the Republic of Moldova, 2014, 61), for reduction of the Chart of accounts of budget accounting and Methodological regulations of the organization of financial accounting and the financial reporting of budgetary institutions in compliance 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, of the Art. 2727, of 31.12.2015), I ORDER to Art. No. 27-34,:

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

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 the text:

1.1.1. Change and state the account name 5131 in the following edition:

"5131" government securities issued in the domestic market";

1.1.2. The name of sub-accounts of the second level 513110 and 513120 to change and state in the following edition:

"513110" sale of the government securities issued in the domestic market";

"513120" redemption of the government securities issued in the domestic market".

1.2. In Chapter II "the CHART OF ACCOUNTS of FINANCIAL ACCOUNTING IN BUDGET SYSTEM":

1.2.1. Include new sub-accounts of the second level under the following name:

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