of March 11, 2015 No. 29
About entering of amendments into 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:
To make the following changes and additions to 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,.
1. In Chapter I "The organization of financial accounting" in Item 18 the second paragraph to change and state in the following edition:
"If in case of acceptance of the report on budget implementation of local body of the public power, financial management found errors in financial statements, these amendments are entered into the financial statement by corrective accounting entry. After approval of the report on budget implementation correction of the found errors in financial statements is performed in the current year by creation of additional accounting entries".
2. In Chapter III "Accounting of transactions on execution of expense budgets of the organizations financed from the budget of the village (commune), the city":
2.1. In the Section "Fixed assets":
2.1.1. In group 4) of Item 74 "cost over 20 lei for unit" to exclude the phrase.
2.1.2. In the first paragraph of Item 76 after the phrase "other taxes and dachshunds" to introduce the phrase of "the cost of documentation for project works".
2.1.3. In Item 86 after the fourth paragraph to "library stocks, filmofond, scenic and production means, museum and art values" to introduce the new paragraph of the following content:
"documentation for project works".
2.2. In Item 126 of the Section "Money":
2.2.1. In the first paragraph the phrase "on gasoline and oils" to exclude.
2.2.2. Exclude the fourth paragraph.
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