of September 20, 2016 No. 122
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:
Of December 28, 2015 to make the following changes and additions to the Order of the Minister of Finance No. 216.
1. Appendix No. 1 "Chart of accounts of budget accounting and Methodological regulations of the organization of financial accounting and financial reporting of budgetary institutions", Chapter III "Procedure for application of the chart of accounts of financial accounting in budget system":
1.1. In Item 3.2.50:
1.1.1. At the end to add the first paragraph with the offer "Also the expenses connected with remuneration payment to members of the subordinate electoral bodies appointed by resolutions on their education according to the Electoral code are reflected in this account.".
1.1.2. At the end to add the last paragraph with the offer "Also the expenses connected with remuneration payment to members of the subordinate electoral bodies appointed by resolutions on their education according to the Electoral code are reflected in this sub-account.".
1.2. In the first paragraph of Item 3.3.131 to replace the phrase "In the Same Account Group Ware, Forage for Animals and Anti-hail Rockets Are Considered." on "In the same account group ware, forage for animals, anti-hail rockets, documents/materials of elections and drinking water for needs of budget body / budgetary institution, the organization of cultural actions, seminars and conferences are considered".
2. This order becomes effective from the date of publication in the Official monitor of the Republic of Moldova.
Minister of Finance
Octavian to Armash
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