ORDER OF THE MINISTRY OF FINANCE OF THE REPUBLIC OF MOLDOVA

of July 14, 2015 No. 102

About change and amendment of the Instruction for financial accounting in budgetary 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 budgetary institutions I ORDER:

In the Instruction "On financial accounting in budgetary institutions", the Minister of Finance No. 93 approved by the Order of July 19, 2010 to make the following changes and additions.

1. In all text of the Instruction to exclude the phrase "invaluable and fast-wearing-out objects" in the corresponding inducement.

2. In part "The organization of financial accounting":

2.1. After the first paragraph to introduce the new paragraph of the following content in Item 9:

"The head of budget body / budgetary institution shall provide based on the order creation of the permanent commission for reference of assets on fixed assets or material inventories. The commission is constituted from 3-5 people: chairman and members of the commission. Are part of the commission:

1) head of budget body / budgetary institution or other authorized person (commission chairman);

2) chief accountant or other authorized person;

3) chiefs of structural divisions (services);

4) specialists".

2.2. In Item 13 of the phrase to replace with "his deputy" and "other person" on "other authorized person".

2.3. In Item 17:

2.3.1. Exclude the phrase "the memorial order 10-the accumulative sheet on disposal and movement of the invaluable and fast-wearing-out objects f.438;".

2.3.2. In the last paragraph to replace the phrase with "his deputy" on "other authorized person".

3. In part "The chart of accounts of financial accounting of execution of expense budgets of the organizations consisting on the budget":

3.1. To exclude the Section III "The invaluable and fast-wearing-out objects".

3.2. In the Section X "Funds and means of purpose":

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