ORDER OF THE MINISTRY OF FINANCE OF THE REPUBLIC OF MOLDOVA

of July 14, 2015 No. 101

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

2. In Chapter I "The organization of financial accounting":

2.1. In Item 5 after the second paragraph to introduce the new paragraph of the following content:

"Primar shall create based on the order the permanent commission for reference of assets on fixed assets or material inventories. The commission consists of 3-5 people: chairman and members of the commission. Are part of the commission:

1) примар or other authorized person (commission chairman);

2) chief accountant or other authorized person;

3) specialists."

2.2. In Item 8 "his deputy" and "his deputy" to replace with phrases with "other authorized person".

2.3. In Item 12:

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 "his deputy" to replace with the phrase with "other authorized person".

2.4. In Item 27:

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

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