of July 6, 2015 No. 98
About modification and amendments in budget classification
According to Art. 7 the paragraph (5) the Law on budget system and budget process No. 847-XIII of May 24, 1996 and for the purpose of regulation and improvement of procedure for reflection of separate budget indicators I ORDER:
Of October 20, 2008 "About budget classification" to make the following changes to the Order of the Minister of Finance No. 91:
1. In appendix No. 2 "Functional classification of expenses of the budget" 27.00 "Internal sources of financing" to add primary group with groups 23 and 24 in the following edition:
"27.23" Borrowed funds from accounts of ekstrabyudzhetny means";
27.24 "Repayment of borrowed funds from accounts of ekstrabyudzhetny means".
2. In appendix No. 8 "Methodical instructions for application of functional classification of expenses of the budget, the Section B. Financing sources" after the description of group 27.22 "Means from realization of assets of JSC CB Investprivatbank for repayment of the state obligations" to add with groups 27.23 and 27.24 in the following edition:
"27.23" Borrowed funds from accounts of ekstrabyudzhetny means"
In this group borrowed funds from accounts of ekstrabyudzhetny means which do not enter components of the national public budget are reflected.
27.24 "Repayment of borrowed funds from accounts of ekstrabyudzhetny means"
In this group repayment of borrowed funds from accounts of ekstrabyudzhetny means which do not enter components of the national public budget is reflected".
3. This order becomes effective from the date of publication in Monitorul Oficial al Republicii Moldova.
Minister of Finance
Anatol Arapu
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