ORDER OF THE MINISTRY OF FINANCE OF THE REPUBLIC OF MOLDOVA

of December 29, 2025 No. 148

About modification and amendments in the Chart of accounts of financial accounting in budget system and the Methodological regulations of conducting financial accounting and the financial reporting in budget system approved by the Order of the Minister of Finance No. 216/2015

Based on Article 11 parts (2) the Law on financial accounting No. 113-XVI/2007 (it is published repeatedly in the Official monitor of the Republic of 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. In appendix No. 1 "The chart of accounts of financial accounting in budget system and Methodological regulations of conducting financial accounting and the financial reporting in budget system",

1.1. In Chapter I "OBSHCHIYE POLOZHENIYA":

1.1.1. In Item 1.4.3.2 after the last paragraph it is supplemented with the following content:

"If the form of the source document developed by the Ministry of Finance does not satisfy requirement of budget body / organization, the last develops and approves the form of the source document approved by the head or as appendix to accounting policy."

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

1.2.1. New sub-accounts of the second level with the following name are entered:

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