of July 11, 2014 No. 99
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:
"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.
1. In Chapter III "Accounting of transactions on execution of expense budgets of the organizations financed from the budget of the village (commune), the city":
1.1. in Item 76:
1.1. 1) in the sixth paragraph of the phrase of "other structures" and "are transferred to structure" to replace with "other subjects" and "are transferred to subjects".
1.1. 2) the seventh paragraph to change and state in the following edition:
"In case the public organization allocates funds for capital repairs of objects of the amounts of works transferred to economic board (free use) to other subjects based on the decision of the founder to the amount for capital repairs or investments share of the relevant public organizations in their authorized capital increases."
1.2. In part "Off-balance accounts", Item 188, account 21 "The goods and services accepted according to the received invoices for the incomplete objects for the project account financed from external sources", the phrase: "in the authorized capital of structures" to replace with the phrase: "in the authorized capital of subjects".
2. This order becomes effective from the date of its publication in the Official monitor of the Republic of Moldova.
Minister of Finance
Anatol Arapu
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