ORDER OF THE MINISTRY OF FINANCE OF THE REPUBLIC OF MOLDOVA

of December 26, 2013 No. 191

About change and amendment of the Instruction for financial accounting in public institutions approved by the Order of the Minister of Finance No. 93 of July 19, 2010

Due to the need of reflection in accounting records of some specific transactions of public institutions I ORDER:

In the Instruction "On financial accounting in public organizations", the Minister of Finance No. 93 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. Section "Organization of Financial Accounting":

2.1. In Item 17 to exclude the phrase "accounting entry 4-the accumulative sheet by payments with checks from the limited books ф.№323";

2.2. In Item 30:

2.2.1. Replace the phrase "Reports" with the phrase "financial statements";

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)."

3. Section "The Chart of Accounts of Financial Accounting on Execution of Expense Budgets of Budgetary Institutions":

3.1. In the Section V "Money" 131 "The limited checkbooks" to exclude calculation;

3.2. "Funds and means of special purpose" to introduce account 27 and calculation in the Section X 270 following names:

"Fund of the state material reserves".

3.3. To make account 24 of the following name to the section "Off-balance accounts":

"The material values received gratuitously under the agreement on free use".

4. Section "Accounting of Transactions on Execution of Charts of Accounts":

4.1. Chapter I "Fixed assets":

4.1.1. In Item 43:

4.1.1. 1) the paragraph 1), after the word "donkeys" to introduce the word "dogs";

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