ORDER OF THE MINISTRY OF FINANCE OF THE REPUBLIC OF MOLDOVA

of December 26, 2013 No. 190

About change and amendment of the Instruction about financial accounting in centralized accounts departments of primeriya of villages (communes), cities approved by the Order of the Minister of Finance No. 94 of July 19, 2010.

Due to the need of reflection in financial accounting of some specific transactions of centralized accounts departments of primeriya of villages (communes), cities I ORDER:

In "The instruction about financial accounting in centralized accounts departments of primeriya of villages (communes), cities", the Minister of Finance No. 94 approved by the Order of July 19 2010, to make the following changes and additions.

1. According to all document including in appendices to change the name of form No. 2 "The report on budget implementation of public organization at the expense of the main expenses" to "The report on budget implementation of public organization for the cost account on basic component".

2. In the Section "Organization of Financial Accounting":

2.1. In Item 12 to exclude the phrase "accounting entry 4-the accumulative sheet by payments with checks from the limited books ф.№323;";

2.2. In Item 25:

2.2.1. Contents of the first paragraph to change and state in the following edition:

"Centralized accounts departments shall constitute and represent to financial management periodic and annual financial reports according to the procedure, established by the Ministry of Finance of the Republic of Moldova.".

2.2.2. Introduce the new paragraph in the following edition:

"Financial statements are submitted by the chief accountant (the head of department of accounts department)."

2.3. In Item 27:

2.3.1. 131 "The limited checkbooks" to exclude calculation.

2.4. In Item 31 to exclude the last paragraph.

3. In Chapter III "Accounting of transactions on execution of expense budgets of the organizations financed from the budget of the village (commune), the city":

3.1. In the Section "Fixed assets":

3.1.1. In Item 76 to change the second paragraph to the following content:

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