of December 26, 2024 No. 155
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 in appendices to the order,
1.1. Sub-accounts I of level - 21221, 24220, 41913, 41943, 51913, 51943 and sub-accounts II of level - 212210, 242200, 419130, 419430, 519130,519430 and their description are excluded.
2. 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":
2.1. In Chapter I "OBSHCHIYE POLOZHENIYA":
2.1.1. In Item 1.4.3.12. in the description of reflection in MO - 18 after the word of "body" the word of "local" is excluded
2.2. In Chapter II "the CHART OF ACCOUNTS of FINANCIAL ACCOUNTING IN BUDGET SYSTEM":
2.2.1. Add sub-account of the second level with the following name:
|
Sub-account of the second level |
Account name |
Asset / Liability |
Disclaimer! This text was translated by AI translator and is not a valid juridical document. No warranty. No claim. More info
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