ORDER OF THE MINISTRY OF FINANCE OF THE REPUBLIC OF MOLDOVA

of July 11, 2014 No. 98

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.

1. In part "Accounting of transactions on execution of expense budgets":

1.1. Chapter I "Fixed assets", Item 46:

1.1. 1) in the ninth 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 tenth 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 234, 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.

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