of August 6, 2025 No. 80
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 (it is published repeatedly in Monitorul Oficial al Republicii Moldova, 2014, 61) 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. To add Item 1 of the order after part two with the following text:
"-Correspondence of accounts of financial accounting in budget bodies / organizations (method of charges), according to appendix No. 2a.".
2. In the text of the order and in appendices to it
2.1. To state the name of sub-account of the first level 51311 in the following edition:
51311 The government securities issued in the form of records on accounts in the primary market".
2.2. 8121, sub-accounts of the first level 81211 and sub-account of the second level 812110 to state the account name in the following edition:
8121 "Debt of the budget for government securities"
81211 "Debt of the budget for the government securities issued in the primary market"
812110 "Debt of the budget for the government securities issued in the primary market".
3. In appendix No. 1 "Chart of accounts of budget accounting and Methodological regulations of the organization of financial accounting and the financial reporting of budgetary institutions",
3.1. In Chapter I "OBSHCHIYE POLOZHENIYA":
3.1.1. In Item 1.4.5.1 "or method of calculation of standard price (proceeding from the specified rates) according to the Law on standard price and procedure for purchase and sale of the earth No. 1308-XIII of July 25, 1997" to exclude the text.
3.1.2. In Item 1.4.5.2 to state the last two parts in the following edition:
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