of May 22, 2014 No. 65
About modification and amendments in 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, the following changes and additions are made.
1. In part "The organization of financial accounting"
1.1. In Item 14 to add the last paragraph with the following offer:
"Numbering of source documents in registers is performed on document type (payment orders, warrants for transfers, etc.)".
1.2. In Item 30 the second paragraph to change and state in the following edition:
"Financial statements shall be signed by the sign manual and are provided by the chief accountant (the head of department of accounts department)".
2. "The chart of accounts of financial accounting on execution of expense budgets of budgetary institutions", "Off-balance accounts" to include account 25 of the following name in parts:
"The privatized housing stock".
3. In part "Accounting of transactions on execution of charts of accounts"
3.1. Chapter I "Fixed assets"
3.1.1. To include group in Item 36 3) in the following edition:
"3) not privatized isolated rooms in which as a result of privatization the private property on housing (the isolated rooms), subjects on which balance these are at home comes to light will reduce the cost of the privatized apartments from the cost of the apartment house according to data of inventory count of housing and the Law on privatization of housing stock No. 1324-XII of March 10, 1993".
3.1.2. In group 5) of Item 45 "documentation on standard designing" to replace the phrase on "documentation for project works".
3.1.3. In the fourth paragraph of Item 46 the phrase "and also costs for their installation" to change and state in the following edition:
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