ORDER OF THE MINISTRY OF FINANCE OF THE REPUBLIC OF MOLDOVA

of September 8, 2016 No. 119

About change and amendment of the Chart of accounts of budget accounting and Methodological regulations of the organization of financial accounting and the financial reporting of the budgetary institutions approved by the Order of the Minister of Finance No. 216 of December 28, 2015

Based on part (2) article 11 of the Law on financial accounting No. 113-XVI of April 27, 2007 (repeated publication: Official monitor of the Republic of Moldova, 2014, No. 27-34, of St. 61) and for the purpose of enhancement of the Chart of accounts of budget accounting I ORDER:

To make the following changes and additions to the Chart of accounts of budget accounting and Methodological regulations of the organization of financial accounting and the financial reporting of budgetary institutions approved by the Order of the Minister of Finance No. 216 of December 28, 2015.

1. In appendix No. 1 "Chart of accounts of budget accounting and Methodological regulations of the organization of financial accounting and the financial reporting of budgetary institutions",

1.1. In Chapter I "General provisions":

1.1.1. In Item 1.4.1.13 after the third paragraph to introduce the new paragraph of the following content:

"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.

Commission sessions are documented in the protocol which is constituted by the secretary of the commission according to form No. 35 according to appendix No. 3.".

1.1.2. In Item 1.5.11 the phrase "open for each component of the budget separately," to exclude.

1.2. In Chapter II "The chart of accounts of financial accounting in budget system":

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