of October 30, 2014 No. 149
About change and amendment of the Instruction for financial accounting in public organizations 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. In part "Accounting of transactions on execution of expense budgets" the Section VII "Calculations":
1.1. The paragraph of the 18th Item 177 to change and state in the following edition:
"Accounting entries on payroll deduction are reflected in accounting in month in which salary payment is made, except for of fees of compulsory national social insurance which are reflected in accounting in month in which salary accrual is made, and register in the memorial order No. 5a".
1.2. In the second paragraph of Item 191 of the word "in month of salary accrual" to replace with the words "in month of salary payment".
2. This order becomes effective from the date of publication in the Official monitor of the Republic of Moldova.
Minister of Finance
Anatol Arapu
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